Backup Documents 06/15/2017 B
NOTICE OF PUBLIC MEETING
Notice is hereby given that the Board of County Commissioners of Collier County will conduct
Budget Workshops on Thursday, June 15, 2017 and Friday, June 16, 2017, if necessary, at 9:00
a.m. Workshops will be held in the Boardroom, 3rd Floor, W. Harmon Turner Building, Collier
County Government Center, 3299 East Tamiami Trail, Naples, Florida to hear the following:
COLLIER COUNTY GOVERNMENT
BOARD OF COUNTY COMMISSIONERS
FY 2018 BUDGET WORKSHOP SCHEDULE
Thursday, June 15, 2017
9:00 a.m.: General Overview
Courts and Related Agencies (State Attorney and Public Defender)
Growth Management
Public Services
Administrative Services
Public Utilities
Debt Service
Management Offices (Pelican Bay)
County Attorney
Board of County Commissioners
1:00 p.m.: Constitutional Officers:
Elections
Clerk of Courts
Sheriff
Other Constitutional Officers requesting to address the BCC
Public Comment
Collier County
FY 2018
BCC Requested Budget
June 15, 2017 Budget
Workshop
1
2
Strategic Focus Areas
I. Quality of Place
To preserve and enhance the
safety, quality, value,
character, and heritage of
our neighborhoods,
communities and region.
III: Community Health,
Wellness and Human
Services
To improve the quality of life
and promote personal
wellness, self-reliance and
independence.
II. Growth Management
To responsibly plan and
manage community growth,
development, redevelopment
and protect the natural
environment.
VI: Governance
To sustain public trust &
confidence in County
government through sound
public policy, professional
management and active
citizen participation.
V: Economic
Development
To support a business
climate that promotes a
sustainable, diversified and
growing economy.
IV: Infrastructure and
Capital Asset
Management To
responsibly plan, construct
and maintain the County’s
critical public infrastructure
and capital assets to ensure
sustainability for the future.
FY 2018 Collier County Budget Timeline
Aug Jul Oct Sep Nov
6/15-16
FY 2018
Budget
Workshops
7/1
Certification
of Taxable
Property
Values by
Property
Appraiser
(DR 420
Forms) Starts
TRIM Process
7/14
Tentative FY
18 Budget by
Fund to
Board with
Change Log
7/11
Board Adopts
Proposed
Millage Rates
as the
Maximum
Property Tax
Rates to be
Levied in FY
2018
8/4 (35 days
from
Certification)
County
Provides
Property
Appraiser
Millage
Rates, Rolled
Back Rates,
Info for 1st
Public
Hearing
On or before
8/24 (55 days
from
Certification)
Property
Appraiser
Mails TRIM
Notices
9/7
1st Public
Budget
Hearing /
Adopt
Proposed
Millage Rates
and Tentative
2018 Budget
9/21
2nd Public
Hearing,
Adopt Millage
Rates and
2018 Budget
(Resolution)
10/13
Submit TRIM
Compliance
Package to
DOR Value Adj.
Board
Petition Filing
Deadline
Usually 2nd
Friday of
September
6/8- FY 2018
Budget
Workshop
Document to
Board
3
Adopt
FY 2018
Budget
Policy
2/28/17
Feb
FY 2018 Economic Landscape
4
Countywide taxable value increase of 8.06% - sixth (6th) consecutive year of tax base
growth. County-wide taxable value has now exceeded the previous high mark
recorded in FY 2008, albeit under a vastly different budget and financial model.
Collier County taxable sales (consumer spending) for February 2017 continues to
increase steadily from $695 million to $707 million an increase of 2% over the same
month last year.
Median home price remains relatively stable despite a 3.5% decrease from April 2016
to April 2017 from $434,000 to $419,000.
Sales tax and state shared revenues remain steady under a positive State outlook for
all sales and general revenue categories.
Peak season April 2017 visitation to our destination increased 2.8% to 142,500 year
over year with visitor spending up 5.7% for the same period to $219,045,500.
Generally all categories of monthly permitting activity for April 2017 compared to
April 2016 remain strong at over 260 permits issued.
April 2017 unemployment rate dropped 0.6% from April 2016 to 4.3%.
While positive economic measures continue to exist, dependence upon property taxes
and state shared revenues warrant continue fiscal conservatism and regular
monitoring of local economic conditions as the County move forward with future
financial planning
Sources: 1Southwest Florida Regional Economic Indicators – June 2017; FGCU Lutgert College of Business. 2Research Data
Services, Inc. – April 2017 Visitor Profile; Naples, Marco Island, Everglades Convention & Visitors Bureau. Collier Co. GMD
April 2017 Monthly Statistics.
FY 2018 Budget Outcomes
5
Budget guidance exclusive of required expanded service expenditures to support new capital facilities; facilitate capital project execution; or enhance operations essentially met for the ad valorem supported County Manager’s Agency operations.
Millage neutral operating tax rate for General Fund at $3.5645.
Component General Fund tax rate increase up to $.2500 to restart the Conservation Collier Program and acquire environmentally sensitive land in advance of a potential referendum on the topic.
Maintain the Unincorporated Area General Fund tax rate at $.8069 and devoted the marginal increase above the current rate or $.0908 to continue the median landscape capital program.
General Fund and Unincorporated Area General Fund reserves increase.
Principal debt and annual debt service continues to decline; is fully funded and policy compliant; no new debt planned within the FY 2018 recommended budget.
Expanded service FTE’s and Dollars once again appropriated in most governmental areas to support new capital facilities, execute capital projects and grow our commitment to front line services enjoyed by our residents and visitors.
Enhanced commitment to public health, safety, and welfare services through an additional $300,000
supporting David Lawrence Ctr services.
Additional $75,000 allocated for wild fire mitigation through the State Forestry Service.
Increased by $5.6M to $45.9M the annual commitment of limited existing general governmental
resources to address current capital initiatives and maintain and/or replace deferred capital assets.
Dollars earmarked toward deferred vehicle and heavy equipment replacement as well as future
replacements within the Motor Pool Family of Funds
Dollars appropriated for employee compensation adjustment
Countywide Taxable Value Trending
up for the Sixth (6th) Consecutive
Year
Historical Changes in County-Wide
General Fund (001) Taxable Values
Historical Changes in Unincorporated Area
General Fund (111) Taxable Values
6
26.9%
10.4%
-4.8%
-12.9% -13.9%
-5.6%
0.0%
3.3%
6.5% 8.7% 10.2% 8.7%
-15%
-10%
-5%
0%
5%
10%
15%
20%
25%
30%
25.4%
7.1%
-4.7%
-11.0%
-12.2%
-5.3%
0.5%
3.7%
6.5% 8.5% 10.0% 8.1%
-15%
-10%
-5%
0%
5%
10%
15%
20%
25%
30%
Millage Rate History
Property Tax Rates
General Fund
Property Tax Rates
Unincorporated Area General Fund
7
3.5790
3.1469 3.1469
3.5645 3.5645
3.8145
0.0000
1.0000
2.0000
3.0000
4.0000
FY07 FY08 FY09 FY10 -
FY16
FY17 FY18
0.8069
0.6912 0.6912 0.7161
0.8069 0.8069
0.0000
0.3000
0.6000
0.9000
FY07 FY08 FY09 FY10 -
FY16
FY17 FY18
FY 2018 Requested Budget Highlights
Millage neutral operating tax rate resulted in a $22,083,100 increase in the General Fund (GF) property tax levy to
$297,041,900.
Component increase in the General Fund Levy up to $.2500 programmed to raise an additional $20,833,300 to restart
Conservation Collier and acquire environmentally sensitive land.
Millage neutral Unincorporated Area General Fund tax rate resulted in a levy totaling $41,639,700 the components of
which are $36,954,000 for operations and capital transfers and $4,685,700 for continuing the median landscape capital
program and required landscape maintenance.
Planned growth in front line services and capital facilities support with expanded County Manager operations totaling
$4,270,100 including 40 new FTE’s.
General governmental current capital and deferred asset maintenance and replacement spending in excess of $45.8
million.
Emphasis on improving/maintaining the transportation network; storm-water system; park infrastructure; and
governmental facilities while continuing to fund priority public safety infrastructure needs such as; completion of the
800 MHz P25 public safety communication system, replacement ambulances, replacement helicopter acquisition,
EMS station, Constitutional Officer Capital needs (Sheriff Facilities, Voting Machines), bridges, LED street lighting,
lime-rock road conversion, etc…
Contributions from the General Fund to the Naples CRA increased $471,600 to $2,808,200 and; contributions from the
General Fund and Unincorporated Area General Fund to the two County CRA’s and Ave Maria Innovation Zone increased
a combined $470,400. The increase is driven primarily by the $.2500 millage rate increase for Conservation Collier (CC)
and this level of increase would cease if CC was authorized by referendum and not associated with a GF levy increase.
Water /Sewer user rates have been adjusted 2.9% based upon CPI pursuant to Board action and as contained within
budget policy; Tipping fees are programmed to increase 2.9% for both residential and commercial; the mandatory solid
waste residential assessment fee is set to increase 9.35% to $198.41 annually ($1.41 per month); Building permit fees are
budgeted to decrease pursuant to the revised fee schedule approved by the Board.
Recommended budget plan is a fluid document one that is flexible by design and provides the structure necessary to
address mid year policy and/or service level shifts as well as unforeseen emergencies.
8
9
General Fund & Unincorporated General Fund
Supported Capital
10
Permanent Positions
Agency
Adopted FY
2017 Changes
Expanded
FY 2018
Total
FY 2018
BCC 11.00 (1.00) - 10.00
Co Attorney 18.00 - 18.00
Co Mgr Offices 68.50 5.00 - 73.50
Admin/Emergency Services* 372.00 (24.00) 8.00 356.00
Public Services 388.30 1.00 17.00 406.30
Public Utilities 507.00 7.00 10.00 524.00
Growth Mgt 510.00 2.00 5.00 517.00
Subtotal BCC Agency 1,874.80 (10.00) 40.00 1,904.80
- -
Courts 32.00 - - 32.00
Clerk of Courts 84.26 1.35 6.50 92.11
Sprvr of Elections 22.00 - - 22.00
Property App 56.00 - - 56.00
Sheriff 1,389.50 (2.00)- 3.50 1,391.00
Tax Collector 149.00 - - 149.00
Subtotal Const Officers 1,700.76 (0.65) 10.00 1,710.11
Grand Total 3,607.56 (10.65) 50.00 3,646.91
FY 2018 Position Count Changes
*25 Ochopee Fire position were transferred out to Greater Naples Fire
FY 2018 Requested Budget Highlights
11
Funding for a 2.9% General Wage Adjustment and a .60% targeted
market based pay plan maintenance component is programmed to
remain competitive in a highly aggressive labor market and recognize
existing employees for their continued commitment, service and loyalty
to the agency.
County government will continue to face difficult challenges in
recruiting and retaining its best talent as the local and regional job
market remains highly competitive.
Fund
General Wage
Adjustment
Pay Plan
Adjustment
General Fund (001) and
General Fund Supported Operations $ 1,573,400 $ 325,600
Unincorporated General Fund MSTU
(111) $ 372,600 $ 77,100
All other Enterprise and Operating
Funds $ 1,623,500 $ 335,900
Total $ 3,569,500 $ 738,600
FY 2018 Requested Budget Highlights
Health Care Program
◦Fully funded at actuarially determined premium
level for FY 2018. No Premium increase
proposed
◦Board directed premium cost share target
achieved for BCC/CM, COC and SOE personnel
80% employer paid
20% employee paid
12
Collier County Net Budget
13
* Does not include tax collector budget which is submitted August 1st pursuant to Statute.
$0
$200
$400
$600
$800
$1,000
$1,200
$1,400
FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18*
$1,189
$1,308
$1,061
$934
$865 $886 $882 $888 $934 $981
$1,071
$1,157 Millions
FY 2018 Net Requested Budget
Where the Money Comes From
14
Ad Valorem Taxes;
$369,725,900 ; 32.0%
Gas & Sales Taxes;
$59,500,000 ; 5.1%
Permits/Fines/Assess.;
$58,521,600 ; 5.1%
Intergovernmental;
$15,397,000 ; 1.3%
Service Charges;
$218,958,100 ; 18.9%
Interest/Miscellaneous;
$6,824,700 ; 0.6%
Impact Fees; $43,560,000 ;
3.8%
Carry Forward-General;
$58,867,900 ; 5.1%
Carry Forward-Designated;
$364,716,700 ; 31.5%
5% Revenue Reserve;
$(39,238,600); (3.4%)
Water & Sewer Charges, Ambulance
Fees, Mandatory (Garbage) Collections State Revenue Sharing, Federal
Payment in Lieu of Taxes (PILT);
Federal and State Grants
Tourist Development Council
(TDC) Tax; Building Permits;
Communications Tax
FY 2018 Net Requested Budget
Where the Money Goes
15
Board of County
Commissioners;
$15,351,600 ; 1.3%
County Manager
Operations; $281,119,900 ;
24.3%
Public Utility Operations;
$247,821,100 ; 21.4%
Courts & Related Agencies;
$5,444,100 ; 0.5%
Constitutional Officers;
$206,458,600 ; 17.8%
Debt Service; $68,838,600 ;
6.0%
Capital Budgets;
$331,799,400 ; 28.7%
General Fund Budget Highlights
FY 2018 Requested General Fund Budget
Total Budget $432,846,700
12.2% increase from FY 2017
of which 4.6% is connected
with the restart of
Conservation Collier
16
$0
$50
$100
$150
$200
$250
$300
$350
$400
$450
$500
FY 07 FY 08 FY 09 FY 10 FY 11 FY 12 FY 13 FY 14 FY 15 FY 16 FY 17 FY 18 Millions General Fund - Total Budget
General Fund Proforma FY 2018
Expense Category Changes Amount
BCC Operations and Other G&A $ 562,100
County Mgr Agency Operations 1,549,200
Courts 81,500
Transfer to Conservation Collier 19,791,600
Transfers to Debt Service (217,800)
Transfers to Capital Funds 2,842,700
Transfer to Stormwater/Roads
Capital
2,292,400
Constitutional Officer Transfers 13,384,200
Reserves 6,119,600
Total Increase from FY17 $ 46,405,500
17
Revenue Category Changes Amount
*Property Tax $ 22,083,100
Property Tax-Conservation
Collier Restart 20,833,300
Sales Tax 200,000
State Revenue Sharing 200,000
Departmental Revenues 110,800
**Other Revenues 429,300
Carryforward (Fd Balance) 4,710,800
Less 5% Required by Law (2,161,800)
Total Increase from FY17 $ 46,405,500
*Collier County Property Tax base is primarily
residential in nature, exceeding 90.0% of all taxable
value. Commercial and Industrial categories
comprise about 8.4% of County-Wide taxable value.
**Indirect Cost Reimb, PILT, Operating Transfers,
Constitutional Officer’s Turn-back,
Revenue and Expense category changes do not include
expanded requests.
General Fund Reserves
18
FY 2011
•$14,210,000
FY2012
•$18,180,900
FY 2013
•$24,844,400
FY 2014
•$26,217,400
FY 2015
•$26,670,700
FY 2016
•$27,890,800
FY 2017
•$33,899,700
FY 2018
•$40,019,300
Total General Fund Reserves (includes contingency and
cash flow reserves)
$14.2 $18.2 $24.8 $26.2 $26.7 $27.9 $33.9 $40.0
0.0
10.0
20.0
30.0
40.0
50.0
2011 2012 2013 2014 2015 2016 2017 2018 Millions General Fund Reserves
Why Strengthen General Fund
Reserves
The Rating Agencies are Smiling
(Investment Grade Corporate Credit Rating – AAA
from Standard and Poor’s)
The General Fund is the Cash Flow Engine
Protects Beginning Cash Balance
Funds Unforeseen Mandates and Emergencies
Funds Constitutional Officer Reserves
19
Total Audited Outstanding
Principal Debt
20
$763 $788 $765 $726 $677 $627 $596 $568
$535 $490 $456 $421
$0
$300
$600
$900 Millions
Audited General Governmental
Debt Service compliant with BCC
Debt Management Policy
Projected Sept 30, 2018
total bondable revenue
increased by $36 million
from FY 2017 while debt
service remained flat from
FY 2017
Represents 6.2% of total
bondable general
governmental revenues, well
within 13% cap
21
Ratio of General Governmental Debt to
Bondable Revenues
Year Ending FY 07 to FY16 (audited) and FY17-FY18 (unaudited)
7.5% 8.0%
9.3% 9.3%
11.1% 10.7%
9.4%
8.1% 7.6%
7.0% 6.7% 6.4%
0.00%
3.25%
6.50%
9.75%
13.00%
FY 2018 Revenues Sources
General Fund (001)
22
Ad Valorem; $297,041,900 ;
68.6%
Ad Valorem - Conservation
Collier; $20,833,300 ; 4.8%
Sales Tax; $39,000,000 ;
9.0%
State Revenue Sharing;
$10,000,000 ; 2.3%
Intergovernmental
Revenues; $1,353,000 ; 0.4%
Fines, Permits, Charges;
$13,614,300 ; 3.1% Interest & Misc.; $1,121,700
; 0.3%
Carryforward; $51,431,600 ;
11.9%
Interfund Transfers and
Payments; $11,028,600 ;
2.5%
Turnback from
Constitutional Officers;
$6,600,000 ; 1.5%
5% Negative Revenue
Reserve; (19,177,700); -4.4%
General Fund Revenues
Ad Valorem dollars up
$42,916,400 in FY 2018
including $20,833,300 to
restart Conservation
Collier
Sales Tax dollars up
$200,000 in FY 2018
State Revenue Sharing
dollars up $200,000 in FY
2018
23
$0
$100
$200
$300
FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18 Millions Ad Valorem Collections FY 07 - FY 18
$0
$10
$20
$30
$40
FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18 Millions Sales Tax Collections FY 07 - FY 18
$-
$2
$4
$6
$8
$10
$12
FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18 Millions State Revenue Sharing FY 07 - FY 18
FY07-FY16 reflects actual proceeds collected; FY17 is the Forecasted amounts;
FY18 is the Recommended Budget amount.
Other Revenues
Gas Tax estimates are up
slightly $950,000 from FY
2017
Impact Fees are up $6.5
million due to continued
economic growth, however
59% less than FY 2007
General Fund budgeted
beginning fund balance
(Carryforward) is $51.4
million, 13.1% of Forecasted
FY 2017 expenses.
24
$0
$5
$10
$15
$20
$25
FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18 Millions Gas Tax Revenues FY 07 - FY 18
$0
$30
$60
$90
$120
FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18 Millions Impact Fee Revenues FY 07 - FY 18
$0
$20
$40
$60
$80
FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18 Millions General Fund Carryforward FY 07 - FY 18
FY07-FY16 reflects actual proceeds collected; FY17 is the Forecasted amounts;
FY18 is the Recommended Budget amount.
Unincorporated Area General
Fund Budget Highlights
Tentative FY 2018 Budget
◦$57,272,300
◦7.5% Increase from FY 2017
MSTD Unincorporated General Fund changes included:
◦Millage neutral tax rate raises $41,639,700 of which $36,954,000 is
programmed to support operations and capital transfers; and $4,685,700
is earmarked to continue the median landscape capital program and
accompanying maintenance
◦Increase current and expanded operating appropriations for landscaping;
parks; other GMD and Public Service functions and wildfire mitigation
through the State Forestry Service
◦Capital transfers up substantially by $1,263,800
◦Reserves increased by $549,400
25
MSTD General Fund
Pro-forma FY 2018
Expense Category Changes Amount
Landscape Operations & Maintenance $377,000
Road Maintenance 0
Stormwater Operations 939,500
Parks (162,300)
Other GM and Public Service Ops 292,300
Transfer to Median Landscape Capital (112) (32,100)
Transfer to Parks Capital (306) 500,000
Transfer to Transportation Capital (313) 700,000
Transfer to Stormwater Capital (325) 95,900
Replacement (Deferred) Vehicles (523) (69,300)
Other Transfers (105,100)
Transfer to Tax Coll./Property Appr. 238,800
Reserves 549,400
Total Increases from FY17 $3,324,100
26
Revenue Category Changes Amount
Ad Valorem Taxes - Operations $2,965,600
Ad Valorem Taxes – Median Capital
Landscape Restart
376,000
Communication Service Tax (250,000)
Department Revenue (517,600)
Interfund Transfers 49,000
Interest and Other Misc Revenue 0
Carryforward (Fund Balance) 831,000
Less 5% Required by Law (129,900)
Total Increases from FY17 $3,324,100
Revenue and Expense category changes do not
include expanded requests
27
Breakdown of Typical Unincorporated Area
Residential Tax Bill for FY 2017 (2016 Tax Year)
Independent Collier
County School Board
44.0%
County General
Government
20.5%
County Elected
Constitutional Officers
14.8%
County MSTU's
7.5%
Independent Fire
Control District
10.1%
Independent S. FL Water
Mgmt. District and Big
Cypress Basin
2.3%
Independent
Collier Mosquito
Control District
0.8%
MSTU - Municipal Service Taxing Unit
created at the request of Citizens residing
within a district for special services.
Portion of the
Residential tax bill
controlled by the
Board of County
Commissioners
Sheriff, Clerk of Courts, Supervisor
of Elections, Tax Collector and
Property Appraiser
Budget Challenges
Significant reliance upon property tax and state shared revenue
will require continued caution and diligent analysis of local and
regional economic indicators and consideration of other revenue
options.
Balancing competing priorities for capital investment, asset
management, and service delivery will continue to pose a
challenge.
Timing of any capital financing must coincide with projects which
are ready for implementation, have accurate cost estimates, and
can be executed in accordance with appropriate debt regulations.
Position Collier County to remain competitive in the employment
market as economic conditions continue to improve.
Strive for equity in employer/employee health insurance
contributions between all agencies of County Government.
28
Budget Challenges
Monitor continued State tendency to shift various
program costs to local government while eroding
property tax levy authority
Future capital burden in Unincorporated Area
General Fund (111) and potential erosion of the
communication services tax (CST)
Balance the need/desire for reserve growth and
growth in operations with asset management
29
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