HomeMy WebLinkAbout65A - AA- 18-19 MID-YEAR BUDGETREQUEST FOR
COUNCIL ACTION
CITY COUNCIL MEETING DATE:
FEBRUARY 19, 2019
TITLE:
CONSIDER APPROPRIATION
ADJUSTMENTS RECOMMENDED WITH
THE MID -YEAR BUDGET UPDATE
{STRATEGIC PLAN NO. 4,1}
!Y -
CITY MANAGER
RECOMMENDED ACTION
CLERK OF COUNCIL USE ONLY:
❑ As Recommended
❑ As Amended
❑ Ordinance on 15' Reading
❑ Ordinance on 2nd Reading
❑ Implementing Resolution
❑ Set Public Hearing For
CONTINUED TO
FILE NUMBER
Approve the recommended appropriation adjustments to decrease expenditures by a net
$2,527,969, as presented to City Council on February 5, 2019 with the Mid -Year Budget Update.
(Requires 5 affirmative votes)
DISCUSSION
On February 5, 2019, staff provided a Mid -Year Budget Update including updates to revenue
estimates with a net increase of $7,018,698, and recommended expenditure appropriation
adjustments with a net decrease of $2,527,969. The City Council took no action on the
recommended adjustments, and continued the matter to February 19th. The February 5th Mid-
year Budget Update report is attached to this report as Exhibit 1.
STRATEGIC PLAN ALIGNMENT
Approval of this item allows the City to meet Goal #4 — City Financial Stability, Objective #1,
(Maintain a stable, efficient and transparent financial environment).
FISCAL IMPACT
The net fiscal impact is described above, and outlined in detail in Exhibit 1 to the attached
February 5th report.
APPROVED AS TO FUNDS AND ACCOUNTS:
Kathryn Do ns, CPA
Executive Director
Dv -
Finance and Management Services Agency
Exhibit: 1. February 5, 2019 FY18-19 Mid -Year Budget Update, including exhibits
65A-1
65A-2
REQUEST FOR
COUNCIL ACTION
CITY COUNCIL MEETING DATE:
FEBRUARY 5, 2019
TITLE:
RECEIVE AND FILE — FISCAL YEAR 2018-19
MID -YEAR BUDGET UPDATE, VACANCY
REPORT; APPROVE APPROPRIATION
ADJUSTMENT
(STRATEGIC PLAN NO. 4, 1)
CITY MANAGER
RECOMMENDED ACTION
PW1011-.3rril
CLERK OF COUNCIL USE ONLY:
9-0-000411
❑ As Recommended
❑ As Amended
❑ Ordinance on V Reading
El ordinance on 2nd Reading
❑ implementing Resolution
❑ Set Public Hearing For
CONTINUED TO
FILE NUMBER
1. Receive and file Mid -Year Budget Report, which includes the 2nd Quarter update and
Vacancy Report.
2. Approve an Appropriation Adjustment (Exhibit 1) for various adjustments to revenue and
expenditures in selected funds.
DISCUSSION
The purpose of this report is to provide a Mid -Year update of revenue estimates and significant
expenditure variances. The report also includes Mid -Year funding requests from Departments.
Please note the revised expenditure appropriations of $251.1 million (noted below) do not include
the impact for negotiated increases to employee compensation related to the Santa Ana Police
Officers Association. The negotiated increases and related fiscal impact are addressed in a
separate report on this same agenda.
A summary
the impact on fund balance follows.
65A-3
in millions Original
Revised
Fiscal Year 2018-19
Budget
at Midyear
Estimated Revenue
$ 254.1
$ 262.6
Transfers In
0.3
0.3
Appropriated Expenditures
(252.3)
(251.1)
Transfers Out
12.3)
(12.3
Net General Fund Activity
$ 10.2)
$ (0.6)�
65A-3
Fiscal Year 2018-19 Mid -Year Budget Update
February 5, 2019
Page 2
The City began the fiscal year 2018-19 with an approved budget, which included a one-time use
of the General Fund balance in the amount of $10.2 million to balance the budget. With the
updated revenue estimates, and appropriation amendments at Midyear, the estimated use of
General Fund balance has decreased to $0.6 million.
A summary of the estimated ending General Fund balance compared to the City Council reserve
policy follows.
The City Council's General Fund reserve policy requires an Operating Reserve of 16.67% to 20%
of operating revenues or expenditures. The minimum calculated Operating Reserve is $43.4
million (16.67% of $262.6 million revenue, less one-time sale of land). The reserve policy also
requires an Economic Uncertainty Reserve of 1% to 10% of recurring revenues. The minimum
calculated Economic Uncertainty Reserve is $2.6 million (1% of General Fund revenues). The
estimated ending fund balance at June 30, 2019 of $55.8 million is compliant with the General
Fund reserve policy when combining both the operating reserve, economic uncertainty and
unallocated accounts.
Revised Revenue Projections
General Fund revenues for FY 2018-19 are projected to total $262.6 million, an increase of $8.5
million from the adopted budget in the amount of $2541 (total resources, less transfers -in and
one-time use of the General fund balance). This includes a $15 million estimate of new Measure
X revenue for April through June 2019. Staff has updated revenue estimates based on the
Midyear analysis, and recommends budget adjustments for the significant variances (see Exhibit
1). Some updated estimates are insignificant and no budget adjustment is recommended at this
time.
The City's major revenue sources (Sales Tax -including Measure X, Property Tax, Property Tax -
VLF Utility Users Tax, Business License and Hotel Visitors Tax) represent 68% of the total
General Fund revenues. Other "Key revenues" for the City, include Cannabis, Jail, Parking Fines,
Plan Check and Permitting, which amount to another 14% of the forecasted budget. Revised
projections were made for the following revenues sources and are listed:
65A-4
Original
Revised
in millions
Budget
at Midyear
Beginning Fund Balance 7/1/18
$
56.4
$
56,4
Net Activity
(10.2)
0.6
Estimated Ending Fund Balance 6/30/19
$
46.2
$
55.8
Operating Reserve (16.67% operating revenue)
$
42.0
$
43.4
Economic Uncertainty Reserve (1% revenue)
2.5
2.6
Total Reserve Requirement
$
44.6
$
46.1
Estimated Ending Fund Balance
46.21
56.1
Excess/(Shortfall)
$
1.6 1 $
1D.1
The City Council's General Fund reserve policy requires an Operating Reserve of 16.67% to 20%
of operating revenues or expenditures. The minimum calculated Operating Reserve is $43.4
million (16.67% of $262.6 million revenue, less one-time sale of land). The reserve policy also
requires an Economic Uncertainty Reserve of 1% to 10% of recurring revenues. The minimum
calculated Economic Uncertainty Reserve is $2.6 million (1% of General Fund revenues). The
estimated ending fund balance at June 30, 2019 of $55.8 million is compliant with the General
Fund reserve policy when combining both the operating reserve, economic uncertainty and
unallocated accounts.
Revised Revenue Projections
General Fund revenues for FY 2018-19 are projected to total $262.6 million, an increase of $8.5
million from the adopted budget in the amount of $2541 (total resources, less transfers -in and
one-time use of the General fund balance). This includes a $15 million estimate of new Measure
X revenue for April through June 2019. Staff has updated revenue estimates based on the
Midyear analysis, and recommends budget adjustments for the significant variances (see Exhibit
1). Some updated estimates are insignificant and no budget adjustment is recommended at this
time.
The City's major revenue sources (Sales Tax -including Measure X, Property Tax, Property Tax -
VLF Utility Users Tax, Business License and Hotel Visitors Tax) represent 68% of the total
General Fund revenues. Other "Key revenues" for the City, include Cannabis, Jail, Parking Fines,
Plan Check and Permitting, which amount to another 14% of the forecasted budget. Revised
projections were made for the following revenues sources and are listed:
65A-4
Fiscal Year 2018-19 Mid -Year Budget Update
February 5, 2019
Page 3
Sales Tax
The Sales Tax revenue estimate has been increased by $3.4 million and the budget will be
adjusted accordingly. The updated estimate is largely a result of receiving $1.9 million of
previously unprocessed tax returns related to the prior fiscal year; as well as an increasing trend
In general retail sales, transportation sales, and construction and business sales.
NEW Sales Tax — Measure X (1.5% transactions and use tax)
The City's Sales Tax consultant previously provided a revenue estimate of $60 million for annual
revenue derived from Measure X. Staff has included $15 million in the adjusted budget for April
through June 2019, as the new tax becomes effective April 1st. Staff will provide revenue
estimate updates upon receipts of the first revenues expected to occur during June 2019.
Utility Users Tax
The City's Utility User Tax continues to fall short of budgeted projections specifically within the
telecommunication, due to lower than anticipated sales and/or usage related to cellular and
landline phones. As such, staff is adjusting the estimated revenue by $2.3 million to offset
impact of reduced fees received from telecommunications sector.
Business License Tax
Business License tax revenue continues to remain steady and is slightly above second quarter
projections. The majority of Business License collection occurs in March and April. Based upon
activity to date, staff has increased the revenue estimate by $0.8 million for the current year.
Hotel Visitor's Tax
Hotel Visitor's Tax (HVT) collections are projected to meet or slightly exceed last year's amount
of $9.2 million. The City's hotels continue to experience increased occupancy rates. As a result,
HVT's collections through December 31, 2018, approximately $4.0 million, mirror the first six
months of the previous fiscal year (July 2017 -December 2017). Thus, the forecast for FY 2018-
19 will be increased by $0.8 million (from original budget of $8.5 million to $9.3 million). The
forecast reflects the City's new hotel, Holiday Inn, which opened In September 2018 and recent
closing of another operated hotel. Another new hotel is still In the preliminary stages and Is more
likely to impact FY 19-20.
Santa Ana Residual Revenue from the Redevelopment Property Tax Trust Fund (update)
Because of the refinancing of the former Redevelopment Agency Tax Bonds (2018 Refinancing),
the City's is projected to receive up to $3.5 million in increased residual revenue over the next
three fiscal years. This is the City's share of the revenue that was formerly tax increment, and is
now distributed to taxing entities from the Redevelopment Property Tax Trust Fund. Less of the
tax increment revenue is needed to pay for bond debt service; and therefore, more is available to
distribute to the taxing entities. Staff has received a preliminary estimate that $1.0 million will
likely be received during the next twelve months, but we do not yet have enough information to
know if it will impact FY 18-19 or FY19-20. Staff is currently confirming the information with
County of Orange. Upon receipt of more information, a report will be provided to City Council for
65A-5
Fiscal Year 2018-19 Mid -Year Budget Update
February 5, 2019
Page 4
consideration. Therefore, at this time, the revised General Fund revenue estimate does not yet
include the $1.0 million discussed herein.
Other General Fund Revenues:
Jail Revenue(s)
Jail Revenue is projected to meet the revenue estimate of $16.0 million due to continued housing
of inmates from both the US Marshals (Los Angeles and San Diego) and Federal Bureau of
Prisons, However due to the Federal Government shutdown (Shutdown), the City is not in
receipt of $1.3 million in cash (approximate monthly revenue) since December. With the re-
opening of government, staff fully expects the City to be made whole.
Commercial Cannabis Tax (manufacturing, distribution, testing, etc.) - Revenue has not been
received yet, due to the industry being in its infancy stages and businesses have just recently
commenced the registration and permitting process. Thus, Staff does not expect to receive the
$7.8 million revenue estimate for FY18-19, and is conservatively revising the estimate to $0.6
million.
Medical Cannabis - The introduction of the Adult Use Cannabis has affected the Medical
Cannabis tax revenue as consumers' activities have shifted away from medical cannabis. Based
on receipts to date, staff estimates the revenue derived from Medical Cannabis tax will be $0.8
million less than the original budget amount.
Adult Use Cannabis — Retail cannabis operations continues to evolve and it is anticipated that
more businesses will be entering the industry by the end of the current fiscal year. The current
amounts received reflects approximately five months of revenue; however, revenues will continue
to be monitored throughout the fiscal year, At this time, staff is not adjusting the revenue
estimate of $5.5 million.
Parking Pines
Revenues received through December 2018 have not met budgeted projections, as maximum
parking enforcement staffing levels have not been achieved. ' Both the Police Department and
Human Resources Department(s) will continue to collaborate in recruiting qualified individuals to
meet this operational need. Therefore, projected revenues are being reduced by $1.2 million
with estimated revenues to be received of $4.1 million.
Plan Check and Permit Revenue
Plan Check revenue(s) received through December 31, 2018 have exceed the amount collected
through December 31, 2017 by approximately $1.0 million. The increase is attributable to an
Increase in Building Plan Check. Furthermore, Permit Revenue has also exceeded actual
revenues collected through December 31, 2018 in the amount of $1.1 million.
Both plan check and permitting revenues remain largely cyclical with most revenues collected
during the third quarter (January — March) and are also dependent on clty-wide development
activity. Development projects which commenced during the current fiscal year, such as AMG
65A-6
Fiscal Year 2018-19 Mid -Year Budget Update
February 5, 2019
Page 5
Residential Project, Tiny Tim Plaza, Eight Eight 8, and Metro East Mixed Use Overlay have
contributed to the increase plan check and permitting revenue(s). The current year budget
estimate is aggressive compared to actual FY17-18 receipts, and at this time staff is not
comfortable recommending a further increase of the estimated revenue for FY 18-19.
Non -General Fund Revenues:
Highway Users pees (Gas Tax)
As of January 2019, the league of California Cities fiscal policy consultant has revised statewide
estimates related to the following Gas Tax Revenues:
Section 2103 $2,616,930 $1,199,846 <$1,4D0,000>
RMRA $5,668,325 $5,363,588 <$305,000>
The estimated spendable fund balance at June 30, 2019 will decrease from $14.5 million to
$12.8 million for the Special Gas Tax Fund, because of the reduction in revenue (noted above) in
the amount of $1.7 million.
Staff will continue to monitor any revisions to the projections related to Gas Tax and adjust the
current year Capital Improvement Program (CIP) accordingly.
General Fund Expenditures
Overall General Fund expenditures through December 31, 2018 (July 2018 through December
2018) total $126.0 million, which is a $7.2 million increase from the prior year (Exhibit 3). The
increase is largely because of increase of the City's payment to CalPERS for the unfunded
liability. Specific expenditures are discussed below. If there is no discussion, then there is no
significant variance expected for a budgeted expenditure.
Department Expenditure Analysis
Police Department overall is under budget (48%) through the second quarter. However, for the
first half of the year, the Department has incurred $1.0 million in overtime expenditures that
exceed the budget. This is consistent with prior years, where overtime expenditures exceed the
budget and staff vacancy savings are used to pay for it. The budget for vacant police officer
positions is $2.8 million, which appears to be sufficient to pay for expected overtime in excess of
budget during FY18-19 of roughly $2 million. The Police Department expects to hire staff prior to
June 30, 2019, and will have the remaining $0.8 million of the $2.8 million available.
A majority of departments are trending at or below expenditure norms of forty-nine percent (49%)
through the second quarter (July 2018 — December 2018) with the exception of the Fire
suppression/EMS Services; City Council; and City Attorney. The current expenditures for the
Fire suppression/EMS Services represent seven months of payments during the first half of the
year as required by the Orange County Fire Authority contract. Both City Council and City
Attorney departments have experienced increases in Salary and Contractual Services during the
first quarter respectively. Staff will monitor expenditures in the upcoming quarter. However, at
this time, no budget adjustments are proposed.
65A-7
Fiscal Year 2018-19 Mid -Year Budget Update
February 5, 2019
Page 6
As a reminder, 2/3 of the Commercial Cannabis tax revenue or $5.2 million was earmarked for
Youth and Enforcement programs. No expenditures for Youth Programs and Cannabis
Enforcement have been incurred through December 31, 2018, as no Commercial Cannabis tax
revenue has been collected. Below is a summary of the Commercial Cannabis revenue and
expenditure plan as adopted:
Finally, there are other projects and budget assumptions have not been implemented through
December 31, 2018. Specifically, minimal expenditures have been Incurred in the Public Works
Agency -Sanitation program related to enterprise compliance through December 31, 2018
budgeted at approximately $1.6 million. In addition, forecasted labor savings of $1.5 million has
not been realized and an adjustment to the appropriated budget is recommended.
Non -General Fund Expenditures:
Gas Tax Expenditures
As a result of the lower than anticipated Gas Tax revenues (see above), we will need to reduce
the expenditures by the same amount. Staff will work with Public Works to identify the impacted
projects.
City Services
As a result of cannabis enforcement efforts of Illegal dispensaries, settlements have been
collected in the amount of $137,500. To continue enhancing these efforts, these monies are
recommended to be utilized for staff training and contracts related to the cannabis program. As
additional fines are collected, these monies will be collected and appropriated in future budget
years.
General Fund Balance Summary
The Fiscal year 2018-19 Budget began with a planned $10.2 million use of General Fund
balance. After Midyear revenue and expenditure adjustments, the estimated use of general fund
balance has been decreased to $0.6 million, as outlined below.
65A-8
Fiscal Year
Budget
Actual/Expected
Revenue
2018-19
$7.8 million
$0.6 million
Expenditure General Fund
2018-19
<$2.6 million>
<$2.6 million>
Expense Enforcement
2018-19
<$2.6 million>
$0.0 million
Expense Recreation
2018-19
<$2.6 million>
$0.0 million
Finally, there are other projects and budget assumptions have not been implemented through
December 31, 2018. Specifically, minimal expenditures have been Incurred in the Public Works
Agency -Sanitation program related to enterprise compliance through December 31, 2018
budgeted at approximately $1.6 million. In addition, forecasted labor savings of $1.5 million has
not been realized and an adjustment to the appropriated budget is recommended.
Non -General Fund Expenditures:
Gas Tax Expenditures
As a result of the lower than anticipated Gas Tax revenues (see above), we will need to reduce
the expenditures by the same amount. Staff will work with Public Works to identify the impacted
projects.
City Services
As a result of cannabis enforcement efforts of Illegal dispensaries, settlements have been
collected in the amount of $137,500. To continue enhancing these efforts, these monies are
recommended to be utilized for staff training and contracts related to the cannabis program. As
additional fines are collected, these monies will be collected and appropriated in future budget
years.
General Fund Balance Summary
The Fiscal year 2018-19 Budget began with a planned $10.2 million use of General Fund
balance. After Midyear revenue and expenditure adjustments, the estimated use of general fund
balance has been decreased to $0.6 million, as outlined below.
65A-8
Fiscal Year 2018-19 Mid -Year Budget Update
February 5, 2019
Page 7
Summary of Changes to General Fund Net Activity
Original Planned Use of Fund Balance
$ (10.2)
Sales Tax Estimate Increase
3.4
NEW Measure MSales Tax
15.0
Business License Tax Estimate Increase
0.8
Hotel Visitor Tax Estimate Increase
0.8
Utility User Tax Estimate Decrease
(2.3)
Parking Fines Estimate Decrease
(1.2)
Medical Cannabis Tax Estimate Decrease
0.8
Commercial Cannabis Tax Estimate Decrease
(7.2)
Commercial Cannabis Related Expenditures
5.2
Unrealized Cost Savi ngs
(1.5)
Net Impact of Adjustments Priorto Midyear
(1.6)
Midyear Budget Requests
(1.0
Revised Net Activity
$ (0.6
FY 18-19 Mid -Year Budget Adlustments (Exhibit 1)
The Mid -Year Budget review provides an opportunity for city staff to review and evaluate current
revenue and expenditure trends. The requests by Department are as follows:
City Manager's Office
Adjustment for $0.4 million (General Fund and Non -General Fund) is requested to fund
contractual services related to community outreach and information gathering (Census), support
the 150th City Anniversary, office upgrades and computer equipment and support for the
cannabis program.
Parks, Recreation & Community Agency
Adjustment to fund three (3) administrative and inspection positions through the year -ended June
30 by unfunding existing vacancies. The ongoing annual fiscal impact of adding these 3
positions is cost neutral. A resolution will be presented at the February 19, 2019 City Council
meeting to reflect the additions of these positions.
Planning & Building Agency
Adjustment for $0.6 million is requested to fund contract inspectors to reduce backlog in
inspections and permitting along with legal expenditures related to work on Special Projects.
Additional consulting services will be used to conduct a parking study, develop a billboard
ordinance and technology updates for retention of building plans. This request is commensurate
with the uptick in expected revenue.
65A-9
Fiscal Year 2018-19 Mid -Year Budget Update
February 5, 2019
Page 8
Police Department
Adjustment of $0.02 million is requested to fund the addition of one (1) position and the
reallocation of one (1) jail management position. The ongoing annual fiscal impact of these
positions is $0.16 million. A resolution will be presented at the February 19, 2019 City Council
meeting to reflect the additions of these positions.
Human Resources Office
Adjustment for $0.1 million is requested to fund the addition of three (3) analytical and
administrative personnel and for consulting service related to Executive Recruitments. The
ongoing annual General Fund fiscal impact of adding these 3 positions is $0.4 million. A
resolution will be presented at the February 19, 2019 City Council meeting to reflect the additions
of these positions,
FISCAL YEAR 2017-2018 Vacancy Status (Exhibit 7)
The City has 214 citywide vacancies across all funds with 134 vacancies in the general fund. Of
these 134 vacancies, only 77 were funded in the FYI 8-19 budget. The City Council will have the
opportunity to re -visit staffing levels during the fiscal year 2019-20 budget process.
STRATEGIC PLAN ALIGNMENT
Approval of this item allows the City to meet Goal #4 - City Financial Stability, Objective #1,
(Maintain a stable, efficient and transparent financial environment).
FISCAL IMPACT
The fiscal impact of the recommended changes outlined In this Midyear report is an improvement
of $9.6 million to the General Fund budget, including the new Measure X revenue estimate of
$15 million.
APPROVED AS TO FUNDS AND ACCOUNTS:
� n
Kathryn Down6, CPA
Executive Director -v'
Finance and Management Services Agency
Exhibits: 1. Appropriation Adjustment (Fiscal Impact)
2. Revised Revenue Projections — FY 2018-19
3. Revised Appropriated Expenditures — FY 2018-19
4. Additional Requests (Mid -Year) — FY 2018-19
5. Beginning Fund Balance
6. Fiscal Year 2018-19 Mid -Year Budget Update
7. Vacancy Report
65A-10
FY 1819 Mid -Year
Budget Requests
Accounting Unit Account
µ623-0U ---
EXHIBIT 1
Description Revenue Expenditures
Increasel(Decrease) I Increasel(Decrease)
�Pafks, Recreation 8
Community -Services
'�'_.._._,�__.._. �$-.__.,.___�.__._.T_
$ ---
01113200
61000.61180 Salades and Benefits
$
28,333
01113250
61000-61160 Salades and Benefits
$
65,370
01118180
6100061180 Salades and Benefits
$
(93,703)
Police Department $ _ $ 26,$35
01114475 6100061180 Salades and Benefits $ 10,181
01114400 6100061180 Salades and Benefits $ 16,354
AjAli Ing & Bullding
'--�-_
'�'_.._._,�__.._. �$-.__.,.___�.__._.T_
$ ---
622,000
01116500
62300
Contractuals
$
40,000
01116510
62300
Contractuals
$
170,000
01116520
62300
Contractuals
$
250,000
01116530
62300
Contractuals
$
150,000
01116540
62300
Contractuals
$
182,000
01116520
61000.61180
Salades and Benefits
$
(102,000)
01116550
6100061180
Salades and Benefits
$
(4000)
onesea
002 ; NON -GENERAL
5100FUND
-1350-F-
05303021
M
05303002 55100 Cannabis Fnea $ 137,500 a
05303021 62120162300 Tminina/Contractuals $ 137.500
I___....___.__�--'—` —N
,Human Resources NON_GENERAL FUND
08009061 6100661180 Salades and Beneets $ 9,810
08209054 6100061180 Salades and Benefits $ 22,690
02917002 52320—�� Highway User Tax Alloc.($ec. 2103) $
02917002 52321 Road Maintenance & Rehab (RMRA) $
(1,400,000)
(306,000)
65A-11
Offi
,Clfy
Total Nan -General Fund Department Requests:
$
(1,567,600)
$
170,200 I
TOTAL DEPARTMENT REQUESTS
S
(1,567,500)
$
1,172,031 1
�Gsnneral Fund Budget Revenue and Expenditure Ad)ustments ""--'-� _ .__$
6,566,196
_ _!
„(3,700,00 )t
01102002
50020 Sales Tax
$
3,375,298
01102002
50022 Sales Tax- Measure X
$
16.000,000
01102002
50031.50035 Utility Users Tax
$
(2,300,000)
01102002
60030 Hotel Visitor's Tan
$
800,000
01102002
60046 Medical Cannabis
$
(700,000)
01102002
5110061103 Commercial Cannabis
$
(7,175,000)
01102002
50045 Business Tax
$
800,000
01114002
55000 Parking Fines
$
(1,164,100)
01113203
69011 Youth Programs/Cannabis Enforcement
$
(5,200,000)
65A-11
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