Memo- 2007 Preliminary Budget-Round 3CITY OF HOPKINS I+'INANCE DEPARTMENT
MEMORANDUM
Date: August 25, 2006
To: Mayor & City Council
From: Christine Harkess, Finance Director
Subject: 2007 Preliminary Budget -round 3
Attached is the preliminary 2007 budget after incorporating all General Fund Department
requests. The budget currently shows a 6.33% increase in expenditures, which relates to a 6.87%
levy increase. No changes have been made to the budget since the last council work session.
Included in the budget information is the following:
2007 Proposed Expenditures
2007 Proposed Revenues
2007 Proposed Tax Levy -updated with tax rate impact
Listing of factors that impact the 2007 budget
During the August council work sessions we will be reviewing the departmental requests that
will result in approval of a 2007 Preliminary Budget and Tax Levy at the September 5th council
meeting.
Starting off the departmental review process on August 8th was the Police and Fire Chiefs. We
reviewed their budgets and discussed their requests.
At the August 22nd council work session we reviewed Public Works and Community Services
budgets.
At the August 29th council work session we will do a final preliminary review on the 2007
proposed budget that will be presented and approved at the September 5th Council Meeting. At
this work session we will need to make a decision regarding the levy that will be proposed and
appear on the truth-in-taxation notices.
I will also bring to Tuesday's meeting an analysis of the tax impact on various property owners
that will help with our decision in setting a proposed tax rate.
•O
Oo
N ~
(~ CD
N <.
O !A
O CD
O Q
N , * Z
~ '0
~ -I
X '~
~ ~
(A 7"I n
H
~
C7
~ ~
m -, c
~ ~ f
O
~
0 ty
01
~
n
~ ,
,*
~ ,
.~•
~ ~
~ ~
O
~ ~
5 <
O O N ~
~ ~
O
~ ~ ~
O .-.
~ ~ ~ ~ n ~
~ ~ ~
m
~ •~
v 0)
~
~
~ o ,~ m
O Q' X ~R1
O N
O < ~ C7
_
~ O. (D
~
~ ~ ~
O ~
r
D t~
rn
y ~
W
~ ~
~
~ CO37 C11 ~i
A \ \ ~
di
~A
~i ~
O ~ V
N
W
-~ W V C1f
V ~ ODD 000
0 o e ~
=~ ~A ~A
W CO Ctt t71
A ~ O ~
o o N
~ ~ W
~
W 0
W ~
OD
C
O
W O
N tG
N O
O
0 0 o O
j ~ t~~t
~
tC V
~ ~
00 ~
0 O
0
0
0
N ~ O ~
O =~ ~ ~ ~ _ °~' m ~ ~ ~
~~
-i
to
o r ~ d
00 ~' ~ ^~ ~ cu -
su c~
~
r c
a•
m m
r
~ ~ ~ < r ~ ~• ~ ~
m
~ nt ~ ~ ~, r ~ ~. rt
N ~
N tD
~ O
~ ~
~
N N
C
1 N ~ !
r
'
<
y
~D
.P.
O
$A
V
~ CA
v ~
.-. y
~ ~
I~ ~
III
II O
O
V
0
~
~ rn
{~
N N ~
O
O O ~ O OD W N Z
O O ~
O
N n
O O C31 f
JI ~
~ ~
N O
Efl fA fl9 &9
0 ~ O
O W O 11
0 ~
~ O
W ~
O O
O O N O Ut v ~( ~
r Z
m N
~
o, ~
rn <
N ~ C "'~
~ U1 ~ ~
00 O O O -~ ~ ~
~
O O O W d9 4d9
N
O O O O O O C31 -~
~
ff~ ffl ffl ~
~ ~ N
V
V
0 ~ ~
1 ~ ~ O
31
(
O 0
0 O U ~
y
O x
V ~ ~
O O O O
O O O 00 O O U1 W
V
UH fi9 EA
~ ~
N ~
~i f~ ffi N
~ N
O ~ O J7 ~ ~
O C ~
O O O 0 0 0 OD N
O O O
O O O ~1
OD O O -~ O
O O Ut W
~
~ ~ 4fl b9 ffl ~ ~
~ .~ 1
0
~ O N
O 0 ~ V
0 ~ N ~
N ~ •O O
~i ~1 U7 V U7 O O O ~ 00 y V
N O O O O ~! 0 0 0 ~ ~
( O'
Oi O O O O Ot O O U1 ~
O
tD
O
b9
Oo
O
O
O
O
fD
Q
O
fD
N
N
n
D
3
rt
CITY OF HOPKINS
PROPERTY VALUES IN HOPKINS - 2007 LEVY
Real Estate
Personal Properly
Total Tax Capacity for the City
Fiscal Disparities Contribution
Tax Increments
2006 Final 2007 Proposed
Tax Capacity Tax Capacity
Value Value
Tax Capacity Used for Local Rates
Fiscal Disparities Distribution
Adjusted Net Tax Capacity
Steps to Calculate City Tax Rate
Tax Capacity Used for Local Rates
18,240,461
176,371
18,416,832
(1,952,996)
(841,639)
15,622,197
1,836,753
17,458,950
19,984,824
(2,116,466)
(841,636) preliminary - pybl '07 NA
17,026,722 (A)
1,997,455
19,024,177
15,622,197 17,026,722 (A)
Tax Levy Certified to County 8,438,078 9,017,526
Less Fiscal Disparities Distribtuion in Dollars (1) (898,980) (964,012) per Hennepin County
Net Levy to Determine Tax Rate 7,539,098 8,053,514 (B)
Tax Rate
Increase (Decrease)
48.262% 47.299% (B) divided by (A)
-1.995%
(1) Fiscal Disparity Distribution Dollars =Distribution value x last years tax rate (formula works when class rates don't
change) or 1,997,455 x .48262
2007 BUDGET -ITEMS IMPACTING THE BUDGET/LEVY
Capital Improvement Levy Increase 25,000
4 New Firefighters 11,000
Medical Standbys 71,912 cost over current program
1 New Dispatcher 53,300
Increase in Salaries & Benefits excluding Insurance 234,500
Increase in PT Salaries 18,000
Increase in Health Insurance -employees & retirees 84,000 included in contingency
Comp Plan 20,000
Activity Center Gym Floor 12,500
ERP Increase to catch-up for cuts in 2003/2004 24,000
Tuition Reimbursement 15,000
Marketing & Branding Initiative amount unknown -covered in contingency
Heating & Electricity 16,500
Asphalt & Sealcoating 22,000
Snow Removal -Chemicals 10,000
Parks -Maintenance Contract for Co Rd 3 Boulevard 28,200
CITY OF HOPKINS
ANALYSIS OF GENERAL FUND REVENUE BUDGET
2006 2007
Department Budget Budget Incr/(Decry of total
Property Taxes $ 7,211,078 $ 7,748,711 7.46% 81.99%
Intergovernmental Revenue
PERA Aid $ 20,510 $ 20,510 0.00%
Police -Federal Grant $ 1,000 $ 1,000 0.00%
Police -State Aid $ 149,900 $ 154,000 2.74%
Police -POST Reimbursement $ 5,000 $ 8,000 60.00%
Police - Misc Grants $ 4,000 $ 4,000 0.00%
Police - 911 Service Fee $ 12,000 $ 12,000 0.00%
Fire -State Aid $ 99,500 $ 99,500 0.00%
Fire -County $ 4,000 $ 4,000 0.00%
PW -State Aid $ 116,000 $ 115,000 -0.86%
Total Intergovernmental Revenue $ 411,910 $ 418,010 1.48% 4.42%
Licenses, Permits & Fees
Court Fines $ 141,000 $ 141,000 0.00%
Building Permit & Inspection Fees $ 383,500 $ 387,000 0.91
Business Licenses $ 7,400 $ 7,500 1.35%
Liquor ,Animal Licenses & Penalties $ 90,900 $ 98,000 7.81
Fire Licenses & Permits $ 4,500 $ 4,800 6.67°l°
PW -Licenses & Permits $ 5,500 $ 5,100 -7.27%
P&Z -License & Permits $ 6,600 $ 6,600 0.00%
Total Licenses, Permits & Fines $ 639,400 $ 650,000 1.66% 6.88%
_ Charges for Service
Finance Department $ 2,200 $ 2,200 0.00%
Activity Center $ 55,000 $ 60,000 9.09%
Assessing $ 300 $ 300 0.00%
Inspections $ 92,000 $ 95,000 3.26%
City Clerk $ 2,100 $ 2,500 19.05%
Police $ 41,400 $ 41,400 0.00%
Fire $ 2,600 $ 2,600 0.00%
Public Works $ 4,650 $ 4,650 0.00%
Planning & Zoning $ 500 $ 300 -40.00%
Total Charges for Service $ 200,750 $ 208,950 4.08% 2.21
Miscellaneous Revenue
Franchise Fees $ 290,000 $ 290,000 0.00%
Acitivty Center $ 13,200 $ 12,000 -9.09%
Elections $ - $ - #DIV/0!
Police $ 9,500 $ 10,750 13.16%
Fire $ 2,000 $ 2,000 0.00%
Public Works $ 450 $ 500 11.11
Total Miscellaneous Revenue $ 315,150 $ 315,250 0.03% 3.34%
Interest Earnings $ 110,000 $ 110,000 0.00% 1.16%
Total Revenues $ 8,888,288 $ 9,450,921 6.33% 100.00%
m
O
0
N
N
N
.~
N
tY
Z ~
~ ~
a~
06
_:
u. ~
O
~'
~~
.~
C
d
E
O
U
o~
°f v
L
~ ~
V
•~ N~+
V ~
N N d
~ 41 V
''- a .
.°~' a ~
~ ~
N
d
.~
t/1
L
o
d ~
N c
~a
~C
ti ~
O =
O =
N G
U
O
N
m ~° p L
w N
d
~ ~,
~~
'v v
cu
~.
O
m
C
.~
N
N
N
O
0
O
0
:
~
`~
0
co
ca
U
N
Q
O
.c
N
0 00 0
° °
° °
o o
o o
am N ~ N
d
'
69E!?~~'696969
i i i ~ ~ i i
69 69 69 69 69 69 69
~~ 0~00O0~OOO(D
N O N N O r 00 O d'
~ N ~~ f V N
69 d4 69 69 fF} 69 69 6f} 69
~ 1M~O1~COO~~
c!' ' (~I~OOOOMOr
N O N ~ ~ ~ ~ ~
69 69 69 69 69 69 69 69 69
\° \° \° \° \ \° \° \° \° \° \°
0 0 0 0 0 0 0 0 0 0 0
OOO MI~d'Or~'000
0 0 0 In O r d' M ~f r t!!
OOC cYil~~Nd'cVCV fit!
r- N v In f~ t0 00
ono oormcP
OO N I~ O ~ N OO M
N r r 0 M r
~- N
69 691 ~1 69 69 69 69 69 69 tf3169
NON ONtnNN000C0
I~ ~A N d' M I~ OO f~ O N N
I` O 00 N O 00 O r o In O
OOOrCOi ONONM~~OO~0O
r ~
69 691691 69 69 to Ef} 69 ER Eft) fA
NON OOr-oOf~NM O
f~ ~ N M O t` mot' M O (fl 00
!~ O 00 d' f~ r O lI') 00 C4 ~!!
OOOr0O! ~NM~~OOMOONO
r- M
69 69~~I Efl fA 69 69 69 69 6~~fA
Oooooo000
ooo~nooo~no
ooo~roooaol~
t!')NNOr-d'd'O00
~r r r M r ~r O
69 69 ~ ~ 69 69 69 69 69
~~~OOM0~0~~
o000ON1~-OONCO~t
M M N ti
O
O
O
69
.O
"~
N
(0
V
C
.N
Y
U
(0
N
m
([f
U
O
c
c~
0
0
0
o°o
~o
~~
~ ""
O O
- ~
~ ~
ro ~
U u~i
0
o
0
M
~ 69
O
O
i O
ti
69 69
O N
CO ~
N N
r N
~ 69 69 69 69 69 69 69 69 69 69
~ d M N~~ ~ M~ ~
Cfl000ONNO00NN ' r
CQa0Q1OCflr~Od' M
rNNr1~d•rrap r
69 69 ~ 69 69 69 69 69 69 69 ~
0 0 0 0 0 0 0 0 0 0 0 0
0p M tD N ~- M N (O M M O ~
tn(p~1'Nd:00Nr~M O 00
(V t~NO~O~~Oer- C N
N~ 00 M I.C) (O O tf') N I lf~
MOOrOMN~~M1~-
MNI.!)rOrd' Nr'
`~ r `J O M d' !~-
69 69 ~ 69 69 69 69 69 691691 169
~ti~~~tNO~MIIAI IO
In COLnvdOr h tC
ANN ~Mr tO0 N
r r
69 69 69 64 ~} 69 69 69 6916RI I6A
COGOOOO~-NT-M N O
d'00(l7d0OO~CflO00 O
00 M O r 0 00 (fl ~ r LQ CO
~~N ~M~ ~ trA N
r r
~~69EA6969~EAFAIiRI 16F~
m
V
m
H
V N ~ C
_
' C ~
~ N ~
~ ~ y.. ~
(lf C C U C C
O
O
N
~
_
N v
~
p N ~ ~
d C > N
> O ~ N ~
~L.+
N '''r
N c N
•~ ~~~ E I
Dl p~ t~ O j
V
_
V ~
i C C
V _
L ,~ O N E fn O
~
~
~ ~ C Q C •~ •c
Q (Q
ea
~
i O U •c
V m ~ co
~ .c N~ o~ ~ €
Q op
~~ N~~ ~ o~~
V= ° aQ-IQaU~ I o ~mmU~C7n.~~-~
U i
- t ~
O
C
m
a
~ O
~ ~
es
v a
.`
n `~
~ ~
a c~v
n ~
n ~
U
U
'
ll_ (0
~ Q
m
~ U
~ ~
O OD
d' M
O ~
DO N
r
69 69
O ~
N O
~ ~
~ ~
~ O
r i`
00 'fit
I~ r
69 69
0 0 ~o
~ O d'
~ N O
M ~I~
~IN
69 69169
M ~ M
N M t~
N O M
69 69 69
00 N O
O O ti
~ ~ ~
N N
~ ~~
~ N
~ !.r
~ (~ L
U C
C
~ ~ `o_ ~ V
~~~'c~~
~ O N
m U (n ~ ~>
V
L L L V
~'~~~a
Q¢d¢~
~'
i
O
ti
ti
O
r
O
r
69
O
O
0
v
m
.~
0
m
E
0
v
. ~
oa
~ ~
~ L
~ ~
.~
V
+~ ~
.a'~
~O
v
N U~ d
~ d V
a~
~~°~
~y~
H
d
.~
N
V
o ~
V
C
d ~
N N
L
V ~
C Q
v
d
ti ~
O .~
O ~
N m
~- C
O
~
.Q ~
N
O fn
C
gy .c
C O
O
C fl.
to '
p
N ~ C
O ~ aj
~ ~
a ~ c~ ~ c°~ 3 ~
~ ~ 'Z _
m rn o ~n w
. 0 m m ~ ~ ~ c
~
Q ~
~ ~
~° c
~ ~
~
~
E
+
a
i
.~.+
O
N
~ N ~
l(') ~ ~
C ~
pNp
~ 4- o ~ m a~ ~ o-
uoi o
o a ~ ~
-o
~
o c
w
c o
Q ~ c _
.~ o
~ _
~
E ~ c c
p
~
0 0 ~
~ ~
.o ~ m ~
o coo
~
`
~`- ~ m Q. ~ ~ ~ o ~ c
a
°\o ~ o w ~ U ~ ° ~ o
~rn a o
• m ~ ~i~o
O O~
m m
~ > -~
`~ ~ c
~ ~ m o m
V
~
''' N
~ ~
c
Q' U
N N ~
•
~
~ '~ Z ~
o ~ .
- ~ ~' °. N
a
°~ ~
~
V °
~' c
O °' N
~ m ~ ~
~ a> .c ~
rn ~ M~ ~
~
ca ~
~c o ~ ~
m v n
o o °' ~Q c
E U
~
N a~ N
= V ~° o U ~' ~
a~ ~` ~
o rn
U O p ~ ~~Op" 0 ?.~ _
~ Na0 O
.~-. N ~ \ ~ fR \ a ~ ck ~ ~ U
Q 3~ ~ c ~~ E aoi ~° ~ m
o ~0 00 ~•~° ~~ aQ
o oc
L c0 }
fn ~ f~ fA ~ 2 ~ ~ >+ Z O !n Q U W
O O O
O O O
O ~ ~ ~ ~ ~ ~ O ~ ~ ~~ ~~ ~ i ~ ~ ~ ~ ~
N N
r-
ffl' ~}~~'}~}~}~} f/) ~ V} ~/}Ef} ~'ff}~fA'~f~}~'~~'
~ ~ ~ ~
O (fl N O
~ ~ ~ ~ ~ ~ ~ ~ ~ ~ O M O' ~ ~ ~ ~ ti ~
N ~ c+M ~
N ~ to l` CO ~ M 00 I~ N f~ OO O I` M O O CO OO f~
O O o0 ~ Cfl N t~ ch ~ ~ f~ I~ O 00 Ln O M O ~
~
I` (OOOOOr-I~I~ M ltd ~ N00 Mtnl~~~ln
O~
N N tottf~-N 00 ~ N ~C~ ~tOM~-I~(VN00~=
O I~ ~- r r ~ N r ti r (D O
N
M
O
ti
(0
~~~~~~
r C~ ~ N CO ~
OO O O e- 6f) CO
~MOONCO~
M(.flf~MMM
O M f~ d' d'
r
EA t~A EA ~} EA E,9
0 0 0
00~0~~(MON ~
.-
i
MMC~OOO~OM
OMN~MM00
MN~oO~~M
M ~ ~ ~ N
~ ~...
(p~00000N 1p
00 00 O I` CA 00 N
I~ N f~ M M 00 ~
to I~ M I~ ~ t1) r
NMOOd'N'V' ~
EF} EA EA ~}} d4 lA ffl
OpD~MtOONtNC
0000~tnt` O
CV ~ I~ CD ~ In CO
~~ONOOd'N~ 1N
ti? EA GR GA toA tf~ iA
~ N
C
O CO N
~ Q ~ •O
o_ ~ a.~
~ ~ ~ ~ ~
c ~
a ~ ~-
rn ~ o .r ~
c ~ ~ N = ,~ O
O O ~ d o~ ~ :.,+
H ova v, E v
c U N otS ~~ E a
D O~ O O t.. O N
vccc.c~Uc
d~ O N~ N N
a •- L
~mi~i=~~ o
t~ t~ r- O ~ to M d' •- I~ M N M
N N 00 O O C~ CO O O N r- ~- I`
00 .- O Imo. 00 ~A ~- O to O p to M '
C~ ~.A M d'O Nti00~I.nI~00ef
~ M N M ~ N M M ~
ti
r M N
Efl~ Ef} ~} ~ ff~ 6R 69 fA 69 69 69 69 6F} EH
\°
0 \ \°
0 \°
0 \ \
0 \° \° \° \ \° \° \° \° \ \
0
0
0
N 0
h
O
r- 0
Md' 0
0 0
0 0 0 0
d'~NM~001nti O
00 ~ N CO Otfl O~~M~OtnNN Q~
N M N M ln~ COOt~~tf')~!1'
O(V
d
' M
r I.n Lf') O N~ M~f~tn00M0(fl000
~f I~ ~ M~ I~O(O~C~Ot.c)OMto
O Cfl 00 O CO f~ f~ f~ `~ N O 00 ~' O
.
~
i~ O M M .
Oto ~
00
d'
O
p
~ NA
~ ~
00
`
a'
r r
EA (f} fH 6F} (•/} 6F} EA (~} (f} EFY (f) (~) EA 6F} (~} to
O lf') 00 M CO1~ I~N~~hM000h r
O t~ M r tO O CD t~ ~ f~ f~ O O ~ ~O
N ~ ~ 00 O~ ~ANMO~M ~~ V.
O ~ (O r 000
0 OCD~OM0000~ O
M M M O _ ~7
O~I`
tflM
~t
O
M
d'O ~'
'
'
~'N
C
!
N M
EF} EA Ei} fA fR EA lf? ~ Ef? Efl ff? lf} 69~ fA EA IA
~- O M ~f' Cfl ~ 00 01 D O O M 1~ M
~ ~ ~ N
~ ~O~
O
~
0
' ' N .
- ~d
'
~MO d
'
00 ~' ~ 00 C~ ~ ~ ti t(') In M In r f~ O IQ
M N M Qf O p M
O~ O
0
~ M
M N
ti
N M
~ HRH ~ H~ ~~3~~~~~~~w
6F}
U
O
~ O ~
a 'C
~ N m
w
C
0
+.
m
o
c
co 'c c m
~ ~ N
c Q ~ o
v
i =•c~~Q
~ •N ~ O N •U
a
`N ~=O.fA
i QQ
"D
°o
~ +'
c
0 0 ~ ~ m
.~ ~ ~ a~
~° ~ c
' o
c ~ ~ ~
fl
`~
rn
m.N~
~
v
E
Q
rn
~
- cu
m ~
~
~~ m
a~V 'N=-~ o V ~ ~
rn~v)
H Z~ o E
tp O C N Q no.
V '~
~ ~ ~ U
~ _
.~ _`
~ O N
N N > N ~ ~ N ~ ~ _
vU ~o_D! w ~ aan. =a: ~~a.OOcntn o
l
-
00 `°
a~
~i -v
~
~ U
O t ,C
N ~ Q
~ 3 ~
C L
•~
U ~
•C -p .Q
L
O
~ ~
~+-' 7 ~
p, O
E
E •~
-° ~i ~ °o
.Q
v
~ o
U Q- ~ ~
N ~
~
~
U t
f
v
_
N ~ ~ 'C
M
O C ~ y
N ''"' O O
r
+
~X ~ O
o
~ "J
~ U M ~
~}
~ +~ f0 'O L
~ C ~ ~
L
~ ~ O
°
n. C~
-0
~ c ~«~.. U
`
m
o ~
0
o -a
c Q E o
~ ~- c
Rf .
.
t
o ,,.., ~ .~.+
O C ~
(n o
(~
c ~ ~
~ ~ (p
) .~
,
~
= ~ ~
~
Q
a o ~ ~
c
~ Q cNOU~ ~ U ~
Y
' '
00000 ' ' '
O ' '
tG
~
O.yD tOOd'~~~ ~ ~ ~
Of d ~~~~~ ... N
~ ... O
C y
.C
V
Ef} 69
~} F}} Ef3 EA tf} EA Ef} EH
G9 d3 d}
fA
Ef?
O 0
O O 0
0
~ ' ' ' ' ' ' O ' ' O O ' ' O
' Cfl N I~ CA
p, ~
`° ~- m
O
U
O ~ 00 d' f` M ~ 00 to ~ O O ~ r- 00 O M
to M C~ O~ ti O O 00 CO O M 00 `~ 00 O 1~
y
y y O ~ I`i- Nid') I~O~ 00 -CAN O M
O d V ~ ~ ~= (O f~ I` I` 00 M N (fl M Cp r' ~ O
,~ - •~
p, 00
N 00 r- ~ M M t,n O 00
~ ~- ~
r ~ N ~ M
O
O
d M
~ '
~ ~
Ef} 69 <fl fA tf} ~} Eft to E!~ {f} b4 ~} fA ~ 69 fA to
N I~ ~ (O O (O ~ I~ O ~ CO O O to N O I` tD
y N M 000t~COCfl ~~t N~AO ~ Otto t0
O) N 00 00x000 ~'OCfl MO(~ ' ti titD'~ OA
'% ~ O d' ~ N ~ N 'd'
~ ~- M •= ~t N ao ti to
~R 00 OO N
M (~ tt ~ l` M ~ ~ CO N O
~ ~ ~ ~ ~ M M r r
N ti
ER ~ d4 d~ lt} Ef} l~> d4 Ef} EA E!~ to ~ ER Efl~ 6F} EA 69 fA
.. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
t1
41 00 M t- In M Lf) tD ~- 00 O ~G
~ (~ 00 O O O I~ to I~ (~ tD
~ r (fl ~D 00 M
O d; ti LnMMN ~NMC~
' (O~OMMCO ~tN00
`
'
~ M
~ ti ff
- N
~ M
o
e 0
L c0 Ocp
r N r Od'cVMd' 0~C00 d
M ~- ~- ' NNc+MNM~
O x-001
V
ti N ~ 1! •
~
~ r N t
V ~ ~
C
~ In r (p O N CO M ~- I~ CO O I~ CO O ~ O d' ~
' CO In I!) CO
' O M O O M
d y M 00~ OOf~00~h~ MONN
MM
C NMMO
~tM
OOMd'~
N lnM~d
001`MO O
O 1~
N O
O N
M O!
t!~
y y
y ~ OCQ
~ N~(O
~N~
O ~ ~
V r- 0
O O tO N ~ M ~- ~ M
r `-'M ~ O M f~ N
r ~- N
N N
~ 1~ CV I~
O
L ~ ~ N
V O)
C
~
69 tf~ ~? ~ ltY Eft lf~ (f} Ef} EA 6R 6F} fA ~ Efl tf~ lfl lf~ ER 69 6F} EA tf} fA fA fA iA
N •-M N01~00 ~tA01~ tfl000~ O CflOtA~ O r 00 O ~
,~. 1~ f~ d' (O 00 .- M to .-- N O O~ N~ 0 0 0 I~ CD N ~t M O N O O O N
~ y .- M O (O M O N to N O N O 00 CD (fl 0 1~ 00 O t0 1~ M O Q>I O O O O
O
'O (~ C~ N M~~tnt<7 cM(ljoSM
' ~M•-COd' 1~
- ~~0000 M O ~ 1A to
O
~ (O 1~
ti ti ~ N ~ tt 1~ 0 00
~ d
~ 00 r to N CA ~ tp ~ N
M e
~ N ~ ~ ~
r r t~
N ~ ~ t~
r
N
m r O 01
bF} Ef} fR ~} EA lf3 6R lfl lt} Ef} 6f} ~R ER fA EA Eg ER fA tt? lfT lt? ff? iR ff~ to if> ~ iA
I~ O1~ MOO~NO 00000 OOII')00O OHO to 00 00 O 00
~ M O N ti O M 00 O I~ r- 00 1` O N CO O In M ~ 00 O 00
' O O 00 N
d t0 N CA ~ ~ ti~ ~ O 00 ~ d' O M B ~A (D t0 ~ 00 M M O O tD M
o. p
~ c0 to r
~ t0 M M I~ di N ~ N ao O
M d' ~ N 00 M O 00 ~ cM .- cV t~ 1A
M .- ~-- In r di 00 ti O
~ N d! M
O~ f` ti
•- r ti
f~ 00
00
y p
N m CD ~D •- I~ •- ~ N 00 ~ N P 00
o
w,, r 00 00
c ~ d'i Ef> EA d'~ EA EA Ef! EA tf> (~ GH bH EA EH ~ EA ~ EA
1
~ y
j
~ ~
H
y
m ~
c~ o L c O
c ~ cc N ~
~ y N ~
~ ~'~' c 'D
m
c
'v E c c ~ d otf ~ ~ m
°~'
o~
o~ c ~ az' o
Z 0 o c+?a~, ~ ~ c~c ~
u
i
~ '~ *_' ~' i
a
y rn ~ o ai ~
~ 3 ~ ~ 0 N •> c~ o = ~ 'a ~~ n- ~ w
C U Q N U N
~~ ~~ .~ Q U C c ~ '~ ~ otS U~ O C .- d t=0 ~~ C +~
d ~ Q. ~ ~ ` N ~ N ~ ~ .Q O ~ Y ~ ~ ~ V O Q LL N ~ ~ ~ `' ~ d O
~ cnn.~~
- a
~ma._cm 3v7 tdo,~ ~,
~~ •~co~~a c w ~~O a -a
a ~
_
a>' E
~ E .~
~- o
.o ~ rT a c ~ c ca ~ .~ .
v ca ~ o •o Y ~ ~ o ,vrn .N +~ _
~ _
c ~ .~ eo
~ .
.
~WILL.LL.W an.WQWtA (A 0..1- ~~.._a~(A NfAcL ~ o .
~
O V
,. ~ ~ ~ a
~ 1 F
- O
F
- C9