Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Home
My WebLink
About
05061994
Memeranelum TO: Joel L. Koford, City Manager From: Marilyn P. Swichkow, CPA, Finance Director Date: May 6, 1994 Subject: Budget amendment for fiscal year 1993-1994 The proposed budget amendment for the current fiscal year includes several changes that are designed to help move the City of Sebastian toward performance budgeting as planned for the ensuing fiscal year. While a number of changes have been incorporated in this budget amendment, there will be more changes in the presentation, style, manner and content of the budget for the coming fiscal year. Changes made in this amendment are summarized as follows: 1. Reclassification of Special Revenue Fund 101 - Police Education Fund to an Expendable Trust Fund. Elimination of Special Revenue Fund 102 - Local Option Gas Tax Fund and inclusion of this activity in General Fund revenues and new expenditures account 543 - Street maintenance. Elimination of Capital Projects Fund 301 - Infrastructure Discretionary Sales Tax with revenues included in the General Fund and expenditures included in the capital outlay portion of the new non-departmental account 590. 4. Elimination of Capital Projects Fund 302 - Capital Improvements with all capital outlay reclassified and included as a component of the .appropriate departmental budget. 5. Elimination of Debt Service Fund 201 with the principal and interest payments on the riverfront property debt included in the non-departmental account 590, classified as debt service. 6. Implementation of Expendable Trust Funds for Law Enforcement Confiscated, Abandoned and Auction proceeds thereby removing them from the General Fund to improve accountability and compliance with law. Establishmer~t of separate expendable trust funds for both Public Safety employees and General Government employees welfare and benefit. These funds are authorized to receive unsolicited donations and contributions by citizens and corporations which are designated by the donor "for the benefit" of specified employees. While policies and procedures will have to be adopted and implemented for these funds, it is expected that thev will be used for such items as Christmas parties, purchase ~f kitchen equipment and other items for the benefit of employees. Other budget changes that are common to most departments are: 1. The general wage increase of 2.5% or the F.O.P. step increase pursuant to collective bargaining agreements, which also increases other benefit line items such as social security tax, retirement and overtime. 2. Another sizeable increase for all departments has been the increase in health insurance based on claims experience of the past year and the deficit balance at the close of the 1992- 1993 fiscal year. Spedfic departmental budget amendment changes are presented in more detail in the attached schedules. I I SEBASTIAN i POLICE DEPARTMENT I Earle L. Petty, Chief of Police Post Office Box 780127 Sebastian, FL 32978-0127 (407) 589-5233 DATE = TO ~ FROM = SUBJECT= MEMORANDUM March 15, 1994 Marilyn Swichkow, Finance Director Earle Petty, chief of Pol~ Budget Amendment Number One Listed below are the Line Items that need to be considered for adjustment on this Budget Amendment; I. ACCOUNT DESCRIPTION BUDGET REOUESTED 521-130 Salaries Other 11,000 35,900* 521-140 Overtime 65,000 70,000* 521-152 Clothing & Cleaning 13,000 19,000. 521-316 Other Professional Services 13,500 18,500. 521-340 Other Contractual Services 800 2,000* 521-431 Electric 22,500 26,000* 521-436 Sewer 1,300 1,300. 521-462 Repair/Maint. Computers 2,000 3,000* 521-464 Repair/Maint. Other 9,000 19,000. 521-221 Chapter 185 Retirement 49,786 98,786* . Indicates justification/explanation is attached. II. Justification/explanation for Line Items requiring a Budget Amendment; 521-130 Salaries Other Requested increase of 24,900 for a total of 35,900. This Line Item pays the salaries of four School Crossing Guards and two Part Time Communications Technicians. -1- Date: March 15, 1994 Subj: Budget Amendment Page: Two The School Crossing Guards were carried on Line Item 521-340, Other Contractual Service with a total annual cost of 7,200. Because of a recent I.R.S. ruling they are now temporary part- time employees and pay income tax and social security. To keep their take home pay at 5.00 per hour, their hourly rate was increased to 5.42 per hour, which is an annual increase from 7,200 to 7,800. 'The 7,200 was transferred from 521-340 to 521- 130. The additional 600. is required to fund the .42 per hour increase. The two Communications Technicians (part-time) each work an average of 1,976 hours per year with a combined hourly salary of 14.20 per hour, for an annual combined salary of 28,100. With 11,000 budgeted for these two positions an additional 17,100 needs to be added for total funding. 521-140 Overtime Requested inCrease of 5,000 for a total of 70,000. The need to increase this Line Item is based on accounting procedures not over spending. On an average of four or five times each year the police department provides off-duty officers as security for non-profit organizations as approved by City Council. Such functions as the F.O.P. Carnival, Saint Sebastian Church Carnival, Knights of Columbus Carnival, etc. The officers are paid thru Finance for these hours worked and the funds come from the police department overtime budget. When the organization re-pays the city for this service the money is then placed in the city's General Fund, not returned to the police Overtime Budget. -2- Date: Subj: Page: March 15, 1994 Budget Amendment Three 521-152 Clothing and Cleaning Allowance Requested increase of 6,000 for a total of 19,000. This Line Item pays for the clothing allowance of each investigator and the cleaning allowance for the uniformed officers and was under funded for this fiscal year. 521-316 Other Professional Service Requested increase of 5,000 for a total of 18,500. This Line Item pays our annual share of the Regional Crime Laboratory in Ft. Pierce, which amounts to 11,940 per year. The remaining 1,500 is for Computer Consultant fees. Because of the severe damage caused by a lightning strike on September 14, 1993, which damaged our entire computer system, the Computer Consultant fees ran much higher than the 1,500 that was budgeted. 521-340 Other Contractual Service Requested increase of 1,200 for a total of 2,000. During this fiscal year as in years past this Line Item included the cost of our School Crossing Guards, but because of a very recent I.R.S. ruling they have been changed from Contract Service to temporary part-time employees and the funds, 7,200, were transferred to Line Item 521-130, Salaries Other. The remaining funds in this Line Item are used for towing, pest control and air conditioning monthly maintenance. It is the addition of the A/C contract that requires the additional 1,200 to be funded. -3- Date: Subj: Page: March 15, 1994 Budget Amendment Four 521-431 Electric Requested increase of 3,500 for a total of 26,000. The justification/explanation for this increase is provided by the Finance Department. 521-436 Sewer Requested increase of none for a total of 1,300. In the January 1994, Operating Statement it shows this Line Item overspent, but I feel that during the remainder of this fiscal year it should even out and not require additional funds. 521-462 Repair/Maint. Computers Requested increase of 1,000 for a total of 3,000. The need to increase this Line Item was the damage done to our computers, wiring and surge protectors, during the lightning storm on September 14, 1993. 521-470 Repairs/Maint. Other Requested increase of 10,000 for a total of 19,000. This large increase is necessitated by the lightning strike which destroyed or damaged this departments emergency generator, radio system, telephone system and water pump system. Some, if not all of the money spent on repairs for damage caused by lightning may be reimbursed to the city through insurance carriers. This money would go to the General Fund not back into this Line Item. -4- Date: Subj: Page: March 15, 1994 Budget Amendment Five 521-221 Chapter 185 Retirement Requested increase of 49,000 for a total of 98,786. This increase is required to fund the 185 plan as required by law. Finance has additional information. If you should have any questions pertaining to this Budget Amendment please contact me at your earliest convenience. cc: City Manager -5- City of Sebastian 1225 MAIN STREET g SEBASTIAN, FLORIDA 32958 TELEPHONE (407) 589-5330 a FAX (407) 589-5570 MEMORANDUM DATE: TO: FROM: REFERENCE: April 28, 1994 Marilyn Swichkow Finance Director Bruce Cooper Director of Community Development Capital Improvements Fund Account 302-524-640 has been debited in the amount of $810.00 for H.F. Lenz Company within this current fiscal year. This amount was a carry over from fiscal year 92/93. This amount has not been reflected within our current budget and would request that it would be considered within this budget amendment. I would also request that an additional $550.00 be added to this account for a new computer work station (486). This work station computer just went on the blink and I need the additional monies to purchase this upgrade. Thank you. BC/gk cap .wp City of Sebastian 1225 MAIN STREET [] SEBASTIAN, FLORIDA 32958 TELEPHONE (407) 589-5330 [3 FAX (407) 589-5570 MEMORANDUM DATE: TO: April 19, 1994 Marilyn Swichkow Finance Director FROM: REFERENCE: Bruce Cooper ~~ Director of Community Development Budget Amendment #1 Attached is a list indicating the job titles and salaries based on current information provided from the Personnel Department. Please note the following: Building Inspector II (P/T) - I have included $4,000.00 for a temporary building inspector that is being utilized during the Walmart construction. Code Enforcement officer - I have increased that amount to coincide with the current rate of pay that Mr. Nicholson was receiving. Code Enforcement officer (P/T) - Your budget indicates this position being vacant with $7,376.00. I have eliminated that amount. Administrative Assistant - I have included Kathy Nappi's current salary based on a hourly rate. Administrative Secretary (2) - This department only has one Administrative Secretary, which the number has been adjusted to coincide with Suzi Holmes current hourly rate. These new numbers only include the hour rate X 2,080 hours to establish the salary. City of Sebastian 1225 MAIN STREET [] SEBASTIAN, FLORIDA 32958 TELEPHONE (407) 589-5330 [] FAX (407) 589-5570 MEMORANDUM DATE: TO: March 28, 1994 Marilyn Swichkow Finance Director FROM: Bruce Cooper Director of Community Development REFERENCE: Budget Amendment I know this might be a little late for your budget amendment, but I would respectfully request that you would consider adding this within your upcoming amendment. During last years preparation for the 93-94 fiscal year budget, I had proposed $3,700.00 for three additional mobile shelves that would complete our filing system within the Community Development Department. This number was given to me by the vendor that had just completed the existing system. In November, 1993 I had requested the vendor to send the proposal pursuant to our $3,700.00 being budgeted for the remaining amount of shelves. To my dismay, I had received a proposal to finish the system for $4,975.33 plus an installation of $575.00. I immediately sent a letter to the manufacturer in Michigan regarding this proposal and also our dissatisfaction regarding the installation of the existing system. To make a long story short, the manufacturer is agreeing to repair the existing system at no cost to the City of Sebastian, but the final amount to finish this system will cost us $4,601.00. Therefore, I would respectfully request that the line item for 302- 524-640 be changed to $4,601.00 instead of the $3,700.00 already budgeted. Thank you. BC/gk bamend.wp i I I I I I I I I I I I 1 I I I I I IViC3BIL.B OYII'llMg TNC. 2862 Clyd~n, SW · Grand Rapids, Michigan 49509 Phone: (616) 530-8828 · Toll Free: (800) 234-7477 · FAX: (§1§) 530-8400 TO: Bruce Cooper FROM: Phil Croel DATE: March 10, 1994 Dear Bruce, I think we can resolve .your concerns on price of tl~e PIPP add carriages tills way: You were billed, including freight and installation, for your original order for 3 movable and 2 stationary carriages at 1:24 per filing inch, (7953 inches x 1.24 -- $9862.00, including freight and in.,;tallation). Phil Croel if we bill you at the same $1.24 rate for the add-on, lhen your cost, delivered and installed, will be L$489,5...00, (3948 inches x 1.24 --. $4895,00). In addition we will modify your existing mobile carriages and ~dd the blocking fGature at no additional cost. Of course your new drive units will also have this feature which is now standard. City of Sebastian 1225 Main Street o SEBASTIAN, FLORIDA TELEPHONE (407) 589-5330 u FAX (407) 589-5570 32958 December 9, 1993 CERTIFIED MAIL P256 907 483 Dan Pipp Pipp Mobile Systems 2862 Clydon S.W. Wyoming, MI 49509 Dear Mr. Pipp: I am writing to you as an unsatisfied customer regarding a recent installation of a Pipp Mobile System installed by International Group Marketing, Inc.. First, let me introduce myself. I am Bruce Cooper, Director of Community Development/Building official for the City of Sebastian, Florida. Last year our department expanded with a new addition to the building for storage of our records to include a mobile filing system. After contacting Tom Larocca with International Group Marketing, I had budgeted approximately $30,000.00 for a building and mobile file systems. Due to construction costs exceeding the budget estimate, Tom gave me a price of $8,177.59 (plus installation) for the beginning of a mobile file systems. This mobile file system consisted of an area of about 12 foot deep and 18 foot 9 inches wide. The installation for this price included the total carriage systems, both end shelves, and three mobile files. At that time, I informed Tom that I would need to get a quote toward the budget process around June, 1993 in order to budget the remaining amount (2 shelves) for fiscal year beginning October 1, 1993. Tom had given me a price of $3,700.00 to finish the file system which basically consists of two additional mobile files. Now that it is past October 1st and our budget has been approved, I had requested a current quotation in order to authorize a purchase order. To my amazement, I received a price of $4,975.33 plus installation of $575.00. Mr. Tom Larocca advised that this was due to a price increase. During the time that Mr. Larocca completed the job, I was not satisfied with the installation of the system, due to the drawers not being plumed and they would move on their own. Mr. Larocca has had his crew out on several occasions making adjustments and Dan Pipp December 9, 1993 Page 2 blaming the contractor's finish floor product for the problem. Due to their inability to correct the problem, they ordered a new track to replace what I believe was to correct the problem. Now that this new track has been in place again, the mobile shelves are still moving on their own. I know I tried to have the contractor install the concrete floor level as possible but, if there was a problem with the floor, Mr. Larocca should not have installed the tracks without properly pluming the tracks to ensure a level system instead of an up and down roller coaster affect that we have now. As you can see, with our existing installation not working properly and a proposed price increase in six months of over 48 percent, I am having some concerns with International Group Marketing, Inc.. Please advise as soon as possible regarding this matter and what your company can do for the City of Sebastian. Your anticipated cooperation in this matter is greatly appreciated. Sincerely, Director of Community Development BC/gk pipp.wp TO: FROM: DATE: SUBJECT: MEMO Ms Marilyn Switchkow - Director, Finance cc: Chris Moore E. A. Gilcher- Emergency Management ~ ~.~~ February 18, 1994 1994 Budget Amendment #1 I I I I I I I i I I I have reviewed the three line items in the subject budget document that pertain to Emergency Management, Account 525. They are: 001 General Fund Expenditures - 525 Emergency Management $2000 301 Capital Projects Fund - 525.640 EOC Antenna $1500 302 Capital Improvements Fund - 525.640 Machinery and Equipment $700 I foresee no need to amend any of these Emergency Management line items at this time. Please call me on 589-4460 if I may assist with any further information. BUDGET AMENDMENT i 1993/1994 BUILDING MAINTENANCE Fund : 001 Account : 517 Line Item : 120 Reference : Regular Salaries' 1. Current Budget: 60,113 2. Proposed Budget: 63,172 Impact Statement: This line item is for regular salaries for authorized personnel as follows: Building Maintenance Superintendent Maintenance Worker II Maintenance Worker I (1) Justification: The increase in budget amount is based upon current salary rates for the above described personnel for the entire year and includes a 2 1/2 % increase, should one be provided. BUDGET AMENDMENT 1 1993/1994 CEMETERY Fund Account Line Item Reference: 1. 2. : 001 : 539 : 120 Regular Salaries Current Budget: Proposed Budget: Impact Statement: 48,590 50,593 This line item is for regular salaries for authorized personnel as follows: Cemetery Sexton Maintenance Worker I (1) Justification: The increase in budget amount is based upon current salary rates for the above described personnel for the entire year and includes a 2 1/2% increase, should one be provided. Fund : 001 Account : 539 Line Item : 410 Reference: Telephone 1. Current Budget: 500 2. Proposed Budget: 660 Impact Statement: This line item is the anticipated expenditure for telephone service at the Cemetery. Justification: The increase in the budget amount is necessary as based on year to date expenditures. BUDGET AMENDMENT 1 Fund Account Line Item Reference 1993/1994 : 001 ~, : 464 ..... · .~ :~---R~pair/Maint enance Other CEMETERY 1. Current budget: 4,000 2. Proposed budget: 10,000 Justification: This line item needs to be increased an additional $6,000. In my memo dated September 17, 1993, to Finance Director, I had explained that the $6,000 would be required to overlay the roads in the Cemetery. It had been previously budgeted for the 1992/1993. However, due to the delays of roads be overlayed that year and higher priority projects, we were unable to schedule the paving at the Cemetery and request that the amount be carried forward t6 this current Fiscal Year. BUDGET AMENDMENT 1 1993/1994 ENGINEERING Fund : 001 Account : 540 Line Item : 120 Reference : Regular Salaries 1. Current Budget: 72,634 2. Proposed Budget: 101,973 Impact Statement: This line item is for regular salaries for authorized personnel as follows: 2. 3. 4. Engineering TechniCian (1) Administrative Assistant (1) Clerical Assistant ii (1) Engineering Public Works Technician II (1)(non- budgeted) Justification: This line item needs to be increased to include the salary for the Clerical Assistant II. This position was part-time, and had been charged to Salaries Other. As of October 1st this position was placed on a full-time status without time being charged to regular salaries. In my memo dated September 17, 1993 to the Finance Director, referencing Engineering/Public Works Technician II, it was apparent that the position had not been funded. During the budget hearings I had requested the Public Works Technician II position to help with daily activities managing six departments, thirty-four employees and four special funds. With this assistant I will be able to accomplish goals that have been established for the Public Works Department. Finance did not budget for this position. City Council approved this job description at a regularly scheduled meeting and that this position would be budgeted during the first amended budget. BUDGET AMENDMENT 1 1993/1994 ENGINEERING Fund : 001 Account : 540 Line Item : 130 Reference : Salaries Other 1. Current Budget: 2. Y.T.D. at 1/31/94 3. Proposed Budget: 0 6,235 (Expenditure) 0 Justification: Finance inadvertently continued to pay for the Clerical Assisfant II position as a part-time and was listed under Salaries Other. It is requested a line item transfer occur to have the current salaries from October 1st to date be added to line item 001-540-120 Regular Salaries, not requiring a budget amendment for this line item. Impact Statement: This line item is for part-time salaries in the Engineering Department. BUDGET AMENDMENT 1 CAPITAL PROJECTS 1993/1994 ENGINEERING Fund : Account : Line Item : Reference: 302 540 640 Laptop Computer 486 1. Current Budget: 2. Proposed Budget: 4,000 5,017 Impact Statement: This line item is to purchase the laptop computer for the Engineering Department. Justification: The laptop computer was purchased together with the laptop computer from the Finance Department. It was more expensive than originally anticipated. It is identical to the Finance Director's laptop computer and is capable of a modem feature that will be compatible with the proposed irrigation system for US #1 Medians. Reference: Laser Level 1. Current Budget 1,682 2. Proposed Budget: 2,000 Impact Statement: This line item was to purchase a second laser level to be used for the Engineering Department for the Engineering Public Works Technician to supplement work activities for both driveway permits and drainage swale staking for the Public Works crew. Justification: The original manufacturer was able to provide a similar type of instrument which has a decrease in cost since the purchase of the first laser level. BUDGET AMENDMENT i 1993/1994 STREETS Fund : 001 Account : 541 Line Item : 120 Reference : Regular Salaries Other 1. Current Budget: 338,941 2. Proposed Budget: 341,590 Impact Statement: This line item is for regular salaries for authorized personnel as follows: 2. 3. 4. 5. Assistant Public Works Director Maintenance Worker III (4) Maintenance Worker II (5) Maintenance Worker I (7) Heavy Equipment Operator (1) Justification The increase in budget amount is based upon current salary rates for the above described personnel for the entire year and includes a 2 1/2% increase, should one be provided. Fund : 001 Account : 541 Line Item : 410 Reference : Telephone Current Budget Proposed Budget 1,100 1,400 Impact Statement: This line item is the anticipated expenditure for telephone service for the Public Works compound, and Sign Shop. Justification: The increase in the budget amount is necessary as based on year to date expenditures. BUDGET AMENDMENT 1 1993/1994 STREETS Fund : Account : Line Item : Reference : 1. 2. 001 541 431 Electric Current Budget: Proposed Budget: Impact Statement: 110,000 148,000 1. Current Budget 2. Proposed Budget Impact Statement: Reference: Fund : 001 Account : 541 Line Item : 464 Justification: The increase in the budget amount is necessary as based on year to date expenditures. Repair, Maintenance & Other 9,000 16,000 This line item for all expenses for repair and maintenance other than the repair of vehicles and equipment. It includes the repair of small equipment such as weedeaters, pumps, blowers, saws, sharpening services, and radios. Extraordinary repairs included telephone cables.damaged during excavation, contaminated soil cleanup and Washington Street, etc. This line item is the anticipated expenditure for electric service for the streets department. It includes the cost of the electricity used for the street lights within the City limits, the Public Works Compound, the Sign Shop, and the old Public Works Compound on Louisiana Avenue. Justification: Based on the current trend of year to date expenses warrant an increase. It is not known what other type of expenses could occur during the year. At the budget hearing I had anticipated and requested S18,000 for this line item based on previous year expenses. It is apparent that a trend is occuring consistent with past years. Given the YTD expenditure (1-31-94) S5,537 less extraordinary expenses, such as the contaminated soil. The expected year end expenditure would be 13,700. However if the budget increases to 16,000 this would allow for an additional $2,300 buffer for the remainder of the year. CAPITAL PROJECTS BUDGET AMENDMENT 1 1993/1994 ROAD & STREETS Fund : 302 Account : 541 Line Item : 640 Reference: Machinery and Equipment 1. Current Budget: 0 2. Proposed Budget: 20,105 Impact Statement: This line item is to purchase a broom tractor that was awarded by City Council on August 25, 1993. A Purchase Order was submitted August 31, 1993 pursuant to the previous years approved budget. Justification: The equipment was awarded and purchase order was executed prior to the end of 1993. However, the Finance Director required such items to be carried over to the next Fiscal Year. This line item is required to cover the purchase of the tractor approved from the previous Fiscal Year, and was not carried over to the new Fiscal Year by the Finance Department. BUDGET AMENDMENT 1 Fund : 001 Account : 549 Line Item : 120 Reference : 1. 2. 1993/1994 Regular Salaries Current Budget: Proposed Budget: CENTRAL GARAGE 74,320 76,774 Foreman (1) Head Mechanic (1) Clerical Assistant II (1) Impact Statement: The increase in budget amount is based upon current salary rates for the above described personnel for the entire year and includes a 2 1/2% increase, should one be provided. Fund : 001 Account : 549 Line Item : 410 Reference : Telephone 1. Current Budget 1,000 2. Proposed Budget 1,450 Justification: The increase in the budget amount is necessary as based on year to date expenditures. Impact Statement: This line item is for regular salaries for authorized personnel as follows: I I I I I I I BUDGET AMENDMENT 1 1993/1994 CENTRAL GARAGE Fund : Account : Line Item : Reference : 1. 2. 001 549 431 Electric Current Budget Proposed Budget 2,000 2,500 Impact Statement: This line item is the anticipated expenditure for electric service for the Central Garage. Justification: The increase in the budget amount is necessary as based on year to date expenditures. Fund : 001 Account : 549 Line : 540 Reference: Books & Publications 1. Current Budget: 200 2. Proposed Budget: 450 Impact Statement: This line item historically has been used to purchase shop manuals and bulletins from manufacturers in the past. This year in addition we have purchased safety publications, including video tape recordings to educate personnel on safety procedures. Justification: The increase is due to the additional purchase of safety publications. A suggestion would be to introduce a new line item number for safety publications and training to identify expenses associated with proper employee safety training. This could prove to be beneficial to the City by identify expenditures for training to reduce liability exposures. If a safety program is operated properly it would identify that the City is not negligent in providing resources for the proper safety training of its employees. BUDGET AMENDMENT 1 1993/1994 PARKS Fund : 001 Account : 572 Line Item : 120 Reference : Regular Salaries 1. Current Budget: 85,178 2. Proposed Budget: 82,957 Impact Statement: This line item is for regular salaries for authorized personnel as follows: Foreman Maintenance Worker ii (2) Maintenance Worker I (1) Justification: This line item has been reduced because of a Maintenance II position was not filled with another Maintenance II employee. The Maintenance Ii position had been filled by an employee who had been with the City for a number of years, because of medical reasons had to retire. It was my discretion was not to fill the the Maintenance II position, but rather have two Maintenance I. The Finance Department originally budgeted for the Maintenance II based on the former salary. The proposed budget does include a 2 1/2% increase, should be granted. BUDGET AMENDMENT 1 1993/1994 PARKS Fund : Account : Line Item : Reference: 1. 2. 001 572 410 Telephone Current Budget: Proposed Budget: 500 1,100 Impact Statement: This line item is for the telephone service in the Parks. Justification: The increase in the budget amount was calculated as based on year to date expenditures. Fund : Account : Line Item : Reference: 1. 2. 001 572 431 Electric Current Budget: Proposed Budget: 18,800 24,000 Impact Statement: This line item is the anticipated expenditure for electric service in the parks. Justification: The increase in the budget amount was calculated as based on year to date expenditures. BUDGET AMENDMENT 1 1993/1994 PARKS Fund : 001 Account : 572 Line Item : 520 Reference: 1. Operatlng Supplies Current Budget: 3,000 2. Proposed Budget: 3,650 Impact Statement: This line item indicates the expenses associated with daily operating supplies, which includes replacements of tennis nets, nuts and bolts from hardware stores, cleaning chemicals, plant material, sprinklers, milorganite, etc. Justification: The increase on the budget amount was calcualted as based on year to date expenditures. BUDGET AMENDMENT 1 1993/1994 PARKS Fund : 001 Account : 572 Line Item : 130 Reference : Other Salaries 1. Current Budget: 0 2. Proposed Budget: 6,695 Impact Statement: This line item is used for part-time or seasonal employee salaries. The Parks Department is authorized for a full-time seasonal employee. This employee will be employed from April until the end of September as Maintenance Worker I at Step 1 and includes a 2 1/2% increase. Fund : 001 Account : 572 Line Item : 140 Reference: Overtime Salaries 1. Current Budget: 1,000 2.. Proposed Budget: 1,200 Impact Statement: This line item can vary from year to year. In the past year the actual expenditure was $430. In the 92/93 F.Y. the actual was $1,000. Overtime is based on supporting special events such as the 4th of July and for call out times that are independent and have an unknown frequency. The requested expenditure was calculated as based on the year to date expenses including the 4th of July activity. CAPITAL PROJECTS BUDGET AMENDMENT 1 1993/1994 PARKS Fund : 302 Account : 5?2 Line Item : ~ ~0 Reference: Improvements 1. Current Budget: 2. Proposed Budget: 5,482 Impact Statement: This line item was to purchase a trailer mounted chemical sprayer as awarded by City Council on June 10, 1993 as approved from the previous Fiscal Year budget. Justification: This line item is to purchase a trailer mounted chemical sprayer that was awarded by City Council on August 25, 1993 with Purchase Order submitted August 31, 1993. However, the Finance Department required such items to be carried over to the next Fiscal Year. This line item is required to cover the purchase of the sprayer approved from the previous Fiscal Year and was not carried over to the new Fiscal Year by the Finance Department. BUDGET AMENDMENT 1993/1994 COUNTY LOCAL OPTION GAS TAX REVENUES Fund : 102 Account : 312 Line Item : 410 Reference: Local Option Gas Tax 1. Current Budget: 340,000 2. Proposed Budget: 312,000 Impact Statement: · This line item identifies the revenue source for the fund account. As based on year to date amounts received, it is anticipated that $284,000 would become available through this account. According to actual amounts received in Fiscal Year 1992/1993 I am requesting that the amount be reduced to the previous year amount of $312,000. CAPITAL PROJECTS FUND BUDGET AMENDMENT 1 1993/1994 ENGINEERING Fund: : 301 Account : 540 Line Item : 640 Reference: Case Backhoe 1. Current Budget: 30,000 2. Proposed Budget: 35,126 Impact Statement: This line item was included in the Capital Projects Fund to purchase a Case Backhoe realizing a salvage value from the John Deere Backhoe. Justification: The purchase was made for a machine less than 1 year old. The manufacturer provided a full year warranty at a reduced savings of S10,000. However, this exceeded the budget amount by $5,126. The justification was that, the John Deere Backhoe could be used by the culvert crew requiring minimal amount of work from the machine. CAPITAL PROJECTS BUDGET AMENDMENT i 1993/1994 ROADS & STREETS Fund : 301 Account : 541 Line Item : 630 Reference: Fleming Street Bridge 1. Current Budget 0 2. Proposed Budget 70,000 Impact Statement: This line item is proposed for the expense for towards renovation of the Fleming Street Bridge. Justification: The Capital Projects Fund Revenue indicates an increase from the original budget for approximately $247,000 as determined from the beginning balance between actual and budgeted. The FDOT once every two years makes an inspection of the five bridges in the City of Sebastian to evaluate their integrity and to make recommendations for repairs. Funding for this repair is currently not available this year through the County's Local Option Gas Tax Fund. However, it would meet the criteria for a Capital Projects outlay. To date we have construction documents, including drawings and specifications that are ready to be sent out to bid. Ail the bridges in the City of Sebastian are still classified at their original load rating. However, repairs to these bridges should be made on a continual basis so that they are brought into complete compliance with the current FDOT standards. It is anticipated that one bridge could be done each year at a cost which is determined by each specific bridge. We do have an opinion of probable cost for the renovations of the Fleming Street bridge at approximately $66,000. CAPITAL PROJECTS BUDGET AMENDMENT 1 1993/1994 ROADS & STREETS Fund : 301 Account : 541 Line Item : 640 Reference: Stake Body Dump Truck 1. Current Budget 0 2. Proposed Budget 28,000 Impact Statement: This line item will be used to purchase a staked body dump truck to be used by the drainage crews as follows: Culvert Crew Front Road Swale Crew Side Lot and Rear Drainage Crew Justification: Council has approved a truck for the sign shop. Unit 900 currently used by the sign shop would be converted to a stake body dump that would be used by the Parks Department. They are currently using Public Works unit 4 pick-up truck. Unit 4 instead of being transferred back to the Public Works department would be transferred to Building Maintenance since it would be more useful to that department than the Public Works Department. The stake body dump truck would then become unit 4 and would use to supplement the drainage crews as described as follows: 1. The drainage crews would be able to increase productivity with the addition of a single truck as the hauling time could be reduced significantly. 2. The truck would be available to any of the crews should their current truck need to be serviced or is deadlined due to repairs which would keep them working on the drainage complaints. 3. Typically twice a month a truck is required to support the inmate labor force that remove heavy vegetation in the rear drainage swales by hand. With this truck, another truck from the drainage crews would not be required to be sacrificed. CAPITAL PROJECTS BUDGET AMENDMENT i 1993/1994 PARKS Fund : Account : Line Item : Reference: 1. 2. 301 572 630 US #1 Median Improvements Current Budget: Proposed Budget: Impact Statement: 0 120,000 Justification: Grant money has been encumbered for approximately $104,000 to purchase the materials. However, there are additional expenses by the City will be required since FDOT does not pay for the cost of such item as, 1. well drilling, 2. jack & boring under US #1 3. electrical contractor for electrical connections for well It is recommended that the Finance Department set up a revenue line item indicating the source of the grant fund from FDOT. This line item will be necessary to identify with the cost of materials for the installation of an irrigation and plant materials for the US #1 Median Project. CAPITAL PROJECTS BUDGET AMENDMENT i 1993/1994 CEMETERY EXPENDABLE TRUST FUND Fund : 601 Account : 539 Line Item : 630 Reference: Improvements 1. Current Budget 2. Proposed Budget 2,300 Impact Statement: This line item is to purchase plaques for the niches. Justification: The plaques for the Cemetery niches meet the requirements for the Capital Projects expenditures for the Cemetery's Trust Fund. We are requesting the amount based on the rate that the niches are currently selling. Each plaque cost $?0.00 and typically 5 are ordered at a time via a purchase order. Fourteen niches have been sold to date and continuing at the current rate it is anticipated that the amount requested is justified. m m City of Sebastian 1225 MAIN STREET SEBASTIAN, FLORIDA 32958 TELEPHONE (407) 589-5330 ~ FAX (407) 589-5570 DATE: TO: FROM: RE: March 15, 1994 Joel Koford, City Manager Joe O'Rourke, Pro/Manager~ Budget Amendments t 3~ 53~0!30 ,, Account ~401 GOLF COURSE OPERATING REVENUES 347-238 MEMBERSHIP DUES Due to the loss of sixty (60) Memberships, the revenues for Membership fee's must be reduced, from $261,800.00 to $182,800.00, (-$79,000.00). Advertisement for additional and new members are placed in the area newspapers, weekly. c: Marilyn swichkow, Finance Director n,- c ou r~ t: tt 4 o ~. __AD_MkN__I._$ 5 7 2 - l, ~ l, E.XE.C.'.,U'I_'_I_V_.E S___A_L_..A_._R_.I_.._E.,,~. Increase of $1,350.00 needed t.o hal. ante the amended budget. 5 7 2- .r, 4 0 _C/),_ p_..I_.T..A_.L.._.O_U'!'_E__A_'Ir.__~_MAC! !__i..NER..Y. g, EQU Z PMENT We are not i.n head of two (2) Point of_' ,gales regi. sters at thi.~ time, d,le to returl'linq t"~ the ol]e tee system. We are redl~cJ, ng this I,i. ne Item by $7 , ].00 . 0(} I i I I I I I I I I I I I I I I I I Account 401 GOLF COURSE GREENS & MAINTENANCE EXPENSE 575~640 EQUIPMENT LEASES This Line Item is reduced by $3,000.00, and the work will be done in-house. 575-640 CAPITAL OUTLAY-machinery & equipment We will reduce this Line Item by ~ and continue to have the blades, bed knives, reels sharpened by an out- side vendor and in house lapping. Account 401 GOLF COURSE CARTS-EXPENSE 579-464 REPAIR/MAINTENANCE/OTHER $1,000.00 will be added for repair of older existing carts, due to the fact that no new carts will be purchased this year. 579-640 CAPITAL OUTLAY-MACHINERY & EQUIPMENT No additional carts will be purchased this fiscal year. 15 older carts can be reconditioned in good shape for a minimal amount of money. The I I SEBASTIAN MUNICIPAL GOLF COURSE MEMORANDUM DATE: March 11, 1994 TO: Marilyn Swichkow Finance Director FROM: Chris McCarthy G.C. Superintendent Joe O'Rourke G.C. Pro Manager~ RE: Budget amendments The maintenance budget at the golf course has expended a total of 27% for the period ending January 1994. This figure is a little over the 25% where we should be at this time. I don't see any budget amendments needed at this time. The busy season for maintenance work is from April through August. So it might be in our best interest to check budget figures in July to see if any amendments will be needed at that time. I have made a few cuts in the current budget for this amendment. The 440 account, Equipment Leases, can be reduced from $5,000 to $2,000. I had originally planned to lease out some maintenance practices to outside companies, instead we will do the work in house. I will need the $2,000.00 for the fertilizer truck two more times and any other small rentals. The Capital Outlay can be reduced from $63,000.00 to $10,000.00 1 don't believe our current revenues will be enough to purchase any Capital Outlay items. The $10,000.00 let~ in the account will be for the computer and printer already purchased and the pump house which we are presently accepting quotes on. The maintenance budget has been cut to the maximum level without affecting the condition and playabilty of the course. The $56,000.00 in cuts from this budget should help the overall golf course budget. We cannot continue to not purchase new equipment and keep the golf course in good condition. The 1994-95 budget will have to include Capital Outlay items that will be purchased!; OPERATING STATEMENT FOR THE M(DN 1H fOI- UI=r,j~-M~-I~ lUU,3 430 SEBASTIAN HIGHLANDS UTILITIES ENTERPRISE FUND DETAIL OF ACQUISITION / USE OF BOND PROCEEDS CASH TRANSACTIONS DURING DECEMBER, 1993 Cash Received: (Sources of Funds) Bond Proceeds * Customer Deposits Liability Acquired *Water Impact Fees Liability Acquired *Accrued Bond Interest Payable $5,000,000.00 40,944~96 10,350,84 10,728.44 $5,062,024.24 Cash Disbursed: (Uses of Funds) Purchase of Property, Plant & Equip. Bond Discount Bond Issuance Costs Purchase of inventory subtotal $3,650,000.00 8,451.00 170,500.00 8,125.38 (3,837,076.38) $1,224,947,86 Less Liabilities Acquired (indicated by * above): Customer Deposits Water Impact Fees Accrued Bond Interest $40,944.96 10,350.84 10,728.44 (62,024.24) Less Required Reserves in Debt Service Fund: Proceeds Remaining as of December 31, 1993 (353,847.50) _ $809,076.12 49 I 04/18/94 Plan reflected in this Report and assuming that the Based on the Capital Improvement City continues to perform renewals, replacements and capital improvements to the facilities as discussed earlier in the Report, it can be reasonably expected that the facilities will meet the capacity requirements of the wastewater system for the forecast period reflected in this Report. The City has instituted the issuance of the Series 1993 Bonds primarily in order to finance ...~.. Acquisition costs. In addition to the Acquisition, a portion of the proceeds of the Series 1993 Bonds as well as other legally available funds are intended to fund certain capital improvements, additions and extensions to the System for the purpose of providing improved water and wastewater service to the existing and anticipated customers of the City (the "1993 Projects"). The estimated project cost of the 1993 Projects, including contingency amounts and other applicable allowances, is $1,169,300. Table I at the end of this Report summarizes the anticipated 1993 Project capital improvements program for ~he three (3) fiscal year period ending September 30, 1996. The following is a description of the 1993 Projects. Water System 1. TTHM GOn~Tgl System,. Although this project is not requi~ed by state or federal regulations, the City is committed to install TTHM control facilities at the GDU-Sebastian Highlands WTP due to public concerns. It is proposed that ammoniation facilities be constructed at the GDU-Sebastian Highlands WTP. The TTHlvi control facilities will consist of ammoniation injection equipment, a leased ammonia tank and miscellaneous piping, valves and appurl~enances. The estimated cost for these improvements is approximately $22,000. It is anticipated that the design and permitting of these improvements will be completed by June 1994 and will be financed from the Ser~s~ 1993 Bonds. 2. Miscellaneous Sebastian Water Distribution and Transmission System '~"~ Imorovements. In order to provide adequate supply to the Combined S~stem water customers, we have identified additional improvements to the water · distribution and transmission system. Improvements to the water distribution and transmission system are recommended to provide sex'vice to the commercial customers along the U.S. Highway 1 corridor, residential customers north of C.R. 512 and adequate fire protection will include the addition of approximately 15,000 linear feet of pipe ranging in size from 8 to 12 inches in diameter in order to properly loop the System. The estimated cost associated with the distribution and transmission improvements is $300,000. water system The work on the water distribution and transmission system is anticipated to 16 begin immediately and be completed by October 1996 and will be financed from the Series 1993 Bonds. Water Use Permit ..Renewal The water use permit for the GDU-Sebastian Highlands WTP expires on lune 30, 1994. Therefore, the water use permit will need to be filed to the SJ'P..WMD within 4 months of the permit expiration date, or about March 199,), to provide for sufficient review time by the SJRWMD and have it in place prior to the permit expiring. The water use permit renewal will need to include documentation of projected demands, impacts on groundwater, surface water and wetlands, a safe yield analysis and a water conservation plan. The estimated cost to prepare a water use permit inclusive of all the necessary documentation and modeling, is estimated to be $19,700 and will be financed from the Series 1993 Bonds. Water System Master Plan, In order for the City to properly manage the Combined water System, maintain and provide sufficient supply, treatment and distribution of portable water to meet growth and future conditions, evaluate exiting conditions, develop a capital improvements plan to meet the future conditions, as well as a financial plan, a Water System Master Plan must be prepared. It is anticipated that the Water System Master Plan will be completed by September 199,), and the cost to prepare this plan is estimated to be $40,000 and will be financed from the Series 1993 Bonds. Misc~llan(x)u$ Water Treatment System Improvements. Some improvements are needed in order to improve water txeatrnent operations, operating conditions, and improve levels of service to the Combined water System customers. These capital improvements include relocating the chemical feed points (i.e., chlorine, lime, etc.), an above ground diesel fuel storage tank and containment area, replacement of screen on the aerator, decommissioning of the Park Place/Palm Lake Club WTP, other miscellaneous improvements and upgrades. The total estimated cost for these improvements is approximately ~ $45,700 and is anticipated to be completed by September 1996 and will be ~aanced from the Series 1993 Bonds. Dart)er Street Waterrlaain Interconnectiom This watermain interconnection will connect the Park Place/Palm Lake Club water distribution system with the GDU-Sebastian Highlands water system. The intereormection will include construction of approximately 2,000 linear feet of 8-inch water main, fire hydrants, valves and miscellaneous appurtenances. This project is anticipated to be completed by lune 1994 and is estimated to cost approximately $54,000. This project will not be financed by the Series 1993 Bonds, rather, it will be financed from impact fees collected from the Park Place/Palm Lake Club connections. 17 The total cost of the 1993 Projects for the consolidated water system is $481,400 of which $427,400 will be funded from the proceeds of the Series 1993 Bonds. Wastewater System Sludv. e Sta. Oiliz~fi0n And W~stewater Treatment Plant Improvemen..t;~. In accordance with Chapter 17-640, Domestic Wastewater Residuals, and the recently promulgated Tire 40 CFR Part 503, the City will have to construct additional sludge stabilization facilities to meet the increased stabilization (treatment) requirements for sludge treatment and disposal. This project involves the construction of a Lime stabilization system to provide for the stabilization (treatment) of the sludge produced from the wastewater treatment process to meet the new regulations of FDEP regarding sludge stabilization for land application. This project is expected to be completed by October, 1995 at an anticipated cost of $220,000 and will be financed from the Series 1993 Bonds. Wastewater System Master Plant In order for the City of Sebastian to properly manage the wastewater system, a Wastewater System Master Plan is recommended. The Master Plan will be developed in such a manner as to address the existing and future conditions to meet the System's future needs and level of sex-vice requirements, the development of a capital improvement~ program and financial plan to meet the future conditions, and staffing and management issues. The Wastewater System Ma~ter Plan wilt' be conducted in conjunction with the Water System Master Plan and submitted as erie (1) document. The estimated cost for tiffs portion of the Master Plan is estimated to be $20,000 and is expected to be completed by September 1994 and will be financed from the Series 1993 Bonds. Above Ground. Fuel Storage Tank. It is recommended that the existing 2,000 gallon below ground fuel storage tank be replaced with an above ground fuel storage tank and spill containment structure. The estimated cost for this project is approximately $17,400 and is anticipated to be completed by/l~tne 1996 and will be financed from the Series 1993 Bonds. Park Place Force Main Interconnect. This force main interconnection will connect the Park Place/Palm Lake Club wastewater collection system to the GDU-Sebasfian Highlands waatewater system. The interconnection will consist of approximately 6,400 linear feet of 4 and 6 inch forcemain, a new Lift station that will be dedicated to Indian River County, and miscellaneous appurtenances to divert the flow from the County's system to the City's System. The total estimated cost for this project is $108,000 and is expected to be completed by September 1994. This project will not be financed by the Series 1993 Bonds, 18 rather, it will be financed from impact fees collected from the Park Place/Palm Lake Club connections. 5. Effluent Diroosal Rerafing and Expansion~ As a result of the projected Combined System growth and due to the intercormection of the PP/PLC to the GDU-Sebastian Highlands facilities, the effluent disposal facilities at the ODU- Sebastian Highlands ww'rP must be expanded by the Fiscal Year 1998. The expansion is planned to consist of evaluation of the effluent disposal facilities to determine the total available capacity of the existing percolation ponds and the expansion of the effluent disposal facility to achieve a permitted capacity of 0.300 MGD consistent with the design capacity of the GDU-Sebastian highlands WWTP. The estimated cost for this project is approximately $322,500 and is expected to be completed by September 1998. This project is anticipated to be funded from Impact Fees received by the Combined System-due to growth during the forecast period reflected in the Report as well as funds expected to be deposited into the Renewal and Replacement Account. The total cost of the 1993 Projects allocable to the wastewater system is $365,400 of which $257,400 will be funded from the Series 1993 Bonds. The overall Combined System cost of the 1993 Projects is $1,169,300 of which $684,800 will be funded from the Series 1993 Bonds. ADDITIONAL CAPITAL PLANNING ACTIVITI~ , As can be seen above, the 1993 Projects constitute expenditures primarily associated with renewals, replacements and betterments to the Combined System. In order to further identify needed capital improvements to the Combined System, the City is anticipating conducting a water and wastewater system master plan which will determine any additional capital requirements for the Combined System for a ten year period. These future requirements may be attributable to system expansion, continued System renewals and betterments, utility and capacity purchases and other related requirements. As shown above with respect to the 1993 Projects description, the water and wastewater system master plan is a project ~mticipated to be funded from a portion of the Series 1993 Bonds. Pursuant to the terms and conditions of the Bond Resolution, the City must establish and maintain a Renewal and Replacement Account. With respect to the Renewal and Replacement Account, such mounts on balance within the Account shall be used by the City for the purpose of paying the costs of major extensions, improvements or additions to, or the replacement or renewal of capital assets of the Combined' System, or for repairs of the Combined System not constituting an operation and maintenance expense. The required (minimum) annual deposit to such fund shall be equal to 5 % of the Gross Revenues derived from the operation of the Combined System during the proceeding fiscal year. The balance of any revenues remaining in the Revenue Fund after the payment or funding of the cost of operation and maintenance, debt service and Reserve Subaccount Requirements, and renewals 19 TABLE OF CONTENT__S Index ............................................................................................................................ Budget Message i - iii 1 General Fund Summary .................................................................................................. 2 - 5 General Fund Revenues .................................................................................................. 6 - 48 General Fund Expenditures ............................................................................................. 8 - 9 · Legislative .................................................... · .................................................... 10 - 11 City Manager ..................................................................................................... 12 - 13 Finance Department ................................................................... 14 - 15 Legal Services ..................................................................................................... 16 - 17 Planning Board ................................................................................................... 18 - 19 Board of Adjustment ........................................................................................... ' 20 - 21 City Clerk ........................................................ 22 - 25 Police Department ....................................................... 26 - 27 Community Development ..................................................... 28 - 29 Emergency Management ........................................................ 30 - 31 Construction Board ............................................................. 32 - 33 Code Enforcement ............................................................ 34 - 35 Cemetery .................................................................. 36 - 37 Engineering ....................................................... 38 - 39 Road and Streets ................................................................... 40 - 41 Street Maintenance ........................................................................ 42 - 43 Central Garage .......................................................................... 44 - 45 Parks & Recreation .......................................................... . 46 Non-departmental and transfers ........................................................... 47 Capital outlay and debt service ................................................................ 48 Reserves ................................................................................................. Budget Summary A All Funds - TRIM ............................................................................................... B All Enterprise Funds ........................................................................................... C Ail Expendable Trust Funds ................................................................................ TABLE OF CONTENTS (Continued) Enterprise Funds: Golf Course Summary ............................................................................................. Golf Course Revenues ................................................................................. Expenditures - Admin. & Pro shop .............................................................. Expenditures - Greens & Maint ................................................................... Expenditures - Carts .................................................................................... Expenditures - Debt & Reserves .................................................................. Airport Fund: Revenues .................................................................................................... Expenditures ............................................................................................... Utilities Enterprise Funds: Revenue Fund .............................................................................................. Operations & Maintenance Fund ................................................................. Debt Service Fund ....................................................................................... Water Impact Fees Fund .............................................................................. Sewer Impact Fees Fund .............................................................................. Renewal & Replacement Fund ...................................................................... Pledged Half-Cent Sales Tax Fund ............................................................... Construction & Acquisition Fund ................................................................. Internal Service Fund: Health and Accident Self Insurance Revenues .......................................................................................... Expense ............................................................................................ Cemetery Expendable Trust Funds: (601) Cemetery Revenues ...................................................................................... Cemetery Expenditures ................................................................................. Law Enforcement Expendable Trust: (605) (Confiscated & Abandoned Property & Police Auction). Revenues ...................................................................................................... Expenditures ................................................................................................. Police Education Trust Fund: (607) Revenues ...................................................................................................... Expenditures ................................................................................................. 49 50 51 - 52 53 - 54 55 - 56 57 58 59 - 61 62 - 63 64 - 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 TABLE OF CONTENTS (Continued) Public Safety Employees Welfare and Benefit Trust: (608) Revenues .................................................................................... Expenditures ............................................................................... General Government Employees Welfare (610) and Benefit Trust: Revenues .................................................................................... Expenditures ............................................................................... III 82 83 84 85 i I I I I I I I I I 0 I I ~J Z ~'~ :LU ~::t~l::l~:::::E::: ::::~: : ::~ ~ ~ '. :.. :::::::::::::::::::::::::: ~ ~' ~ ============================================== .~:;~ :~::~::~ :~:~ -~:~ ~ ~ ~: ;:::~ ~ :::::::::::::::::::::::::::::::::: '] '";] i:]:i?i:i:i:i:i:i;;::;::i:i.J::: '] ]; ;' :::::::::::::::::::::::::: :.::E ~ :'i:~: ~ i;::;: :'J:::.: ~ o Z 0 Z U~ u~ Z W Z °~ UJ z 0 UJ 0 0 ~'0 "~z 0 I-- I-- Z 14= LLI LIJ ~m Zom~ I ~ ~0 ~ =°~~ oo Iii [3 W i. IJ~ ~,.,~ ..... ~ -- :::~ :~ :2:~:~:~ :~:~:~:~ z e ~ - ~ ~ Z~ ~ O~ ~ ; w o ~ o: ~ ~: ~ ~ 00~ I I I I I I I m i I I I I I I I ! ! 1 I IJ.i Z LL ii IJ.l I.IJ Lid Z Z LU UJ LJJ Z · ': :::::::' ' i.~: r,~: m~i c~ ~ · 'O) F:]:i:ii i ' ~ ~J : ii i : ': ; ' I~iiiiii !;~]: ] ~:~:: ..... ~: :~ ~:.: ~: ~ :~ :~ ........ ..:. ~,..:::~ ~ ........................................................... .:: ::: ::. :: ~ ~' '~' ] :: ::::::::::::::::::::::::::::::::::::::::::::: :::::::: ::::::::::::: ":~F.: :::: :~ ~j~::~] T , :.:::: :E:]:~ 3]3 ]3E: E:]:~: :3:. :': ::: ::: ::::: :::: :::: :::: ::::: ;:: ~:~: ::~:~:% :J:]:E 3::~ ::3:: .~:E :]:]:~,::]:~:: h"~ ::~ ::: ...... ~ ~:: .. ~oo ~=o~ o~ 0 I I I I i I I w 0 Z IJJ [] W ~o w_ 0 I I i I I I I I i i I I I W Z ~:;Z~:'::: ~: : ~ '::;:: ~:~::::: ::' :::: : :: ':::::: ' :~:':;~;' ::::: :::::: ~ :::: ~ :::::: 0 i i I I I I zI W [] w z ILl ~ 0 o~o~o ~o=~o zI itl 1.1.1,1 I I i I I I I I I I I I 0~000~~ c~ [] z lid X ~m Z UJ X Z L~- IJ.I I.l.ll*..., 0 Z I.u ill Z I.lJ X~ 0 Z 0 I I I I I I I I I o ~ o z . . ~ ~ ........ ~..~ ~ ~ ~ ~ ~ ~ ~ ......................... ~ ............ ~ .............. ~ : ~ ~ · ::.i: i .:.i .:(:~ ~ ~ ~o ~o _ o · ::~:~: I I I I I I I I I I I I I I I I?,, Z W itl I I I I I i I I I I I I I I I irr~ Z u~ zo W Z Ltl U_~ I.u n W UJ Z [] Z LLI LU Z U.J LU ,--J LU LLI ~ w w ~ z~ 0 [] UJ [] m m m m m m m m m m m m m m m LL' Z LLI I I I I I I I i I I I I I I I il n, w >- ,,_1 CL UJ UJ 0 Z I-- L~J m LLI Z LU I I I I i I I I I i I I i I I i1 _~1 I I I I I i I I I I I I I iz LLI Z UJ UJ Z i I I I I I i I I I I I i I i [] Z .-~ Z LU U. Z [] Z @ . I I I I I i I I I I i . i I I I iii I I ! ! I ! UJ ?.:~ ~ '~ 7::::: mira ~ m z w 0 ~ ~ ~J 0 ~ ~ ~ :,:::: ~.: :::: , ~ ~ ~ ~ :::. :.:: ~ -- / Z ~' ~ ~ " i ~ ...... ~::::,. .:=.8 ..................... g ......... ~ JO::::::~.'::': :::::::~,: :::~:::::~O'.:::::~J 0_ z o z z 3 ~ o 0 0 0 ~ 0 0 Z L~J I I I I i i I i i I i i I i i I=- Z n r Z I-- UJ nn ILl W I I I '1 I I I I i I Z Z m m m~ 0 Z m~ Z ii. ~F 0 Z UJ UJ Z ::> 0 --i © © I I i I I I I I i I I I I I I W m ~ r..) ill Z 0 ~n [] ~J :: ~ z ~ . ~ o ~ o 8~ x ~ ~ << 3. ~ 0 n, 0 uJ LU UJ z u. z 5 _1 ~J I I I I i i I I I i I I I i I Z I i I I I i I i i I I I I I il ::::::::::::::::::::::::: ~'~ t~ ~ t~ CD 0 0 ~ ~ t~: 0 ~ ~ ~: ~ ~ I I I I I I i I I I i I I I I Z UJ W LLI W iii?J"~;LLIii~ O: ~ ~ ~ ~. :::: ::::~: ~ :~:~? ~ :~:~:~:~ ~: .~ :~:~:]:E 0 :~:~:~ ~:~:::~:~:~: ~ "~ ................. ~., .:.:.:.: .. :.:.:.:. ~ ~ :-:-::' ~ ::: . ::::.:: ;:: ::: ::: ::: :::::::::::::: :::: :.: :::::::::::::::::::::::::::::::: ~ ~ ~0~:;:::::; ::~:: :'.:? ~:~:~: ~:~:~: ~:;:~: :~:~:~: i~:~:~:~: :~:~:;:~: ~:~:~: '~: ?.'.] ~: :::: :::: :::: ::: ::: I-- Z r~ W ._1 L~ U.I Z ILl Z LLI .::: ~ ::::::::: :::: ~1~ ~ liE:;;: ;::: ::i:i:i:iE:?: i:i:~:~: i:~:i:i: ~:: i:~:~:: ~ :i:i:i: !~ ~ii:r"lill.~l :'~ :::;: ::::::::: :::: :::: i~ ::::m: :::: :':::;E',E: :~:73: ~:?~:E: ~: ~:~:~:: ~ :~:~:~: ' ~:.~::~ o ~ o o ~?,~ ...... :.::~:::.::~:: :.::~:::.:::.~ ~,.~ Z Z: ~: ~ :~ · ~: ~: z- ~ - ~ -- I I I I I I I i I I I I I I I il Z I.I. z .-~ ii. z °~ i I I I I i I I I I I I I I I I-- LU [] W W uJ u_ I.-- uJ W Z M. UJ m UJ ...I 1.U u. '1 I i I I I I Z u. Ud Z LU U~ I.l.I 1.1.1 LIJ --1 W LU I I I I I i il r~ W u_ W C~ Z U. ~U U,I o, I,U U.I U.I n LLI i-- Z n