Agenda 03/11/2014 Item # 13A3/11/2014 13.A.
EXECUTIVE SUMMARY
Presentation of the Comprehensive Annual Financial Report for the fiscal year ended
September 30, 2013 and authorization to file the related State of Florida Annual Local
Government Financial Report with the Department of Financial Services.
OBJECTIVE: Presentation of the Comprehensive Annual Financial Report (CAFR) for the fiscal
year ended September 30, 2013 and authorization to file the related State of Florida Annual Local
Government Financial Report (AFR) with the Department of Financial Services.
CONSIDERATIONS: The Clerk of the Circuit Court serving as Ex- Officio Clerk to the Board of
County Commissioners is responsible for coordination of the annual independent audit along with
the production of the Comprehensive Annual Financial Report and the filing of certain statutorily
mandated reports. In this role, the Clerk is pleased to present to the Board the CAFR for the fiscal
year ended September 30, 2013, which includes the Government Finance Officers Association
Certificate of Achievement for Excellence in Financial Reporting for the fiscal year ended
September 30, 2012. The CAFR represents a significant effort by both the Finance and Accounting
Department and County staff. We would like to express our sincere appreciation to the Board, the
Constitutional Officers and their staff, the County Manager, the County Attorney, the Division
Administrators, Department Directors and County staff for their assistance. We would like to also
thank the County's external auditors, CliftonLarsonAllen LLP and their staff for a successful year-
end audit.
The CAFR package delivered to the Board includes an unqualified annual audit opinion for fiscal
year 2013, grant related Single Audit Reports and an unaudited report on debt for fiscal year 2013.
The unaudited report on debt is required by the County's Debt Management Policy. A brief
presentation on the overall audit will be given by CliftonLarsonAllen staff.
Also included as an exhibit, the AFR is due within 45 days of completion of the audit report but no
later than 9 months after the end of the fiscal year. This report documents the revenues and
expenditures for a given fiscal cycle in accordance with the State of Florida Uniform Accounting
System. The report has been reviewed by the external auditors and found to be in agreement with the
Comprehensive Annual Financial Report.
GROWTH MANAGEMENT IMPACT: There is no growth management impact.
FISCAL IMPACT: There is no fiscal impact to this executive summary.
LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney. Florida
Statutes Sec. 218.39 requires all counties to annually submit an independent certified public
accountant's financial audit. The accompanying CAFR complies with this requirement. A majority
vote is needed for acceptance. -JAK
RECOMMENDATION: That the Collier County Board of County Commissioners accepts the
Comprehensive Annual Financial Report and authorizes the filing of the State of Florida Annual
Local Government Financial Report with the Department of Financial Services.
Prepared By: Derek M. Johmsen, Assistant Finance Director
Clerk of the Circuit Court, Finance and Accounting Department
Packet Page -418-
n
n
COLLIER COUNTY
Board of County Commissioners
Item Number: 13.13.A.
3/11/2014 13.A.
Item Summary: Presentation of the Comprehensive Annual Financial Report for the fiscal
year ended September 30, 2013 and authorization to file the related State of Florida Annual
Local Government Financial Report with the Department of Financial Services.
Meeting Date: 3/11/2014
Prepared By
Name: MilumJennifer
Title: Office Assistant, Clerk of Courts
2/28/2014 12:27:34 PM
Submitted by
Title: Gen. Accnt Manager - Clerk of Courts
Name: JohnssenDerek
2/28/2014 12:27:34 PM
Approved By
Name: KinzelCrystal
Date: 2/28/2014 2:17:12 PM
Name: KlatzkowJeff
Title: County Attorney,
Date: 2/28/2014 3:05:24 PM
Name: IsacksonMark
Title: Director -Corp Financial and Mngmt Svs, Office of Management & Budget
Date: 3/4/2014 9:27:46 AM
Name: OchsLeo
Title: County Manager, County Managers Office
Date: 3/4/2014 9:49:28 AM
Packet Page -419-
° °
cc
Q E M G O Q
R L L } N C
O yy C � C a J
E CD
a? C
Q d p 0 an d m ', � � � Co 0
o D o to a U
c m m € Q a E
3 N O H 7 O
55 �_ H C d Z
l0 O
LL LL 'C d J Ca .r
Q Q Q U) s > Q Q
j
U
c
N
a
M
N Q
C
E
O
v
N
l6
U
L C
O tv
O
°
d
—
Co
o
w to
C c
m
A=
O
L
w
++
°
°�
M
C
C
Co Ca
t6
f;
m
y
W ti
— to
C
C
N
C
Y
N
Y
°
_O
U o
C
U
o
O
to
_
w
EJ
m
U
Co CIJ
to
LL
y
>
a
y
cc
N
Q
C
— to
m
N
E
L
-°
�
r
L
E
Q
D
cc
Z
1-
d
W
Q
MZ
C
2
d
eo
0
w
w
m
w_
c
m
t6
L
U
V
t6
C
t6
C
d
t
U
m to
N
C t�
UC�
C Cl)
O M
C J
C LL'
d `
y C N
� O �
aCo
a Co w:
Q o LL
N
E a;
z F-
E 6
Z 1-
Packet Page -420-
z E 11 11
-111 7x
}
C,
m
CD
C
U
C
N
Of
N
E
w
t0
•U
C
C_
U-
m
a
U
C
N
'C
N
o.
x
W
3
0
}
tD
(O
C
O O N
a dL
.0 ��
O — t C
U N D
CL C °w
°c3a
—` LL O
a Of y
tD :0 C 7
>
m d o_ °�
Lo ` N
L,, L N O
C;
N
O N N
t) fO0 X -8
fU
a
ctcc >�
N C N OO
0--
U
a C O
QQ�a
3/11/2014 13
l6
E
L
w
N
C
Y
C
_O
C
U
o
O
to
_
w
O
m
U
v
rn
CO
W M
>
++
V
W
N
t.
— to
m
t
L
lii
N
G
U
Q
J
3:
�
O
N
C
°
O
N
t6 Cl)
E
Y
v
LL
LL
t6
Z
U)
/U
U
C
Cl)
F
c
c
c
E
6
O
>
>
>
z
F=
a
ii
¢
m z
C
2
d
eo
0
w
w
m
w_
c
m
t6
L
U
V
t6
C
t6
C
d
t
U
m to
N
C t�
UC�
C Cl)
O M
C J
C LL'
d `
y C N
� O �
aCo
a Co w:
Q o LL
N
E a;
z F-
E 6
Z 1-
Packet Page -420-
z E 11 11
-111 7x
}
C,
m
CD
C
U
C
N
Of
N
E
w
t0
•U
C
C_
U-
m
a
U
C
N
'C
N
o.
x
W
3
0
}
tD
(O
C
O O N
a dL
.0 ��
O — t C
U N D
CL C °w
°c3a
—` LL O
a Of y
tD :0 C 7
>
m d o_ °�
Lo ` N
L,, L N O
C;
N
O N N
t) fO0 X -8
fU
a
ctcc >�
N C N OO
0--
U
a C O
QQ�a
3/11/2014 13
I',—
M
r
C
N
W
i-
L
4-
O
Q
.�v
J
d
7
C
Of
1/11 17f11d
N rO —
—' {
{gi(pp(- e
e- �
�{{+�I+�� M
M N
New (�pp'O h Vl N N fO O
O7 N� M��< T Ol'i 1
1, C
Comb) fO I
IOt01 v
v. . •.�v
M ti C M M O1 fp;� O
€atP I
Olt#�9{p p
I=i �
�h Y
ppI' C
CD 01eM# tD ap O) '
O Ql- (D O N i
i0 S
at#�p h
S(p Mi10#O 0
#N €
€V' O
Ol GD M aD+ O
y
N -
N M o N �
1, O
ICD }
}N O
O N
.r,V� O
O a'.N CD•a O NtM O
O.n 4Y; (O M_nt C
CD1 a
he M
M +
+aiCDl m
(D el0 �
�p
M a0 MrI+Jig; —I- I
€V' {
{N {
{ {jtp j
ICDt1ntS€€€OlV O
r #
#11 .
O 0 01:� A a#O #
n #N h A
A h
h;M &
& O
OeN O
O: h
h e
e�i
f {fof (
j! r
] -
iNR�B I
Imo€ P'�� -
-I I
CD{
}Y
2
ic
S
�.� i
i #
#h ;
;�O t
t $
P i
i [
[�' �
�WYiiN t
t # r[%'. rOf{Y� #
# {
{ I
LL
i P
PN5#ff `
$ P
`� I
IOi d
d>Of �
in C
�.h k
kOitN t
tp(
CY
iW �
� 1
1
.Oy.10e 1
1 01{1. ;
;I- C
CO•V't (p ,.0 .Of I
I e
e P
P l
l r°# ;
;M _
_ _ }
} Y
Yom•
.�►yy{�{� O
O N 3
P "C
N V
N
V O
N N N N
;
=3 C
CO (o M €
€ j
jj o O
O v
v CO tD a in y
y S
S
CDC
�d` V
V (D' E
E ..N i
(D € %
% !
P t
€ s € P f
t( €
Cu
CO. i
M N rff�OD' C
j O.O O) �; P
P. ;
; O•m..NP �P i
iOE ;
;CD (
C, 01} ;'D C
i0
m N M C
CO V' M Q1 1 R
R. M N f� Q) M
M 1 V' M 3
3 N# i
i N
N W CD (
(O t�
•v 7 M O
O N LO r- O
g j
O r`O O O
Ott; -N[( m(CD l
t i
i�t t
lfi `N M
M u'1
m M
M O 7 r- 3
3 i
ip v M D u
% 3
u9 O:I�y�E! Wii .Yh. 7
P E
7
(O
fA m
t P
3P f
; 3
�� j
Mme' #
# € { f
iE 4
f g M O
O•N i
^O m
i # V'.n ( •
� •
• € t
ti "O, k
O
k
4M N
N`O (
n -N
I .
m al C
D 6
6
IN N
N N
N '
t I
.6 m
CO D
'
111 iii ¢ '
N t C
C�L C!W C, C {C {## P t t
I O
O �
�PQ c
t •
i iWiy#_ W
W -a: Sm 'm m. do c- rn i E' ! € { m
S X r
a i
P° �
W?�'Q K
?w`f 'o�m g:X ° .
#m {ft{ s
�C
#agG. a
m. a
# W
XpF W
Wm m
5 Q U
�4F-f 0
W #a �
Chi; =
=, U U ! U U !A! �
y #i U
C C
tN E
, 0
:C{�; a
W E
( ( €
F U
C r
.52 W
EW Y
Yn�N(yN N y}rn r7! C
M
O1
t0
n.
111
N
l0
€i
T
10
N
3/11/2014
N �r m m 0 W'O.N
an m v n 0:01 Ln'n
TIO�
EW
Of ;f� O> n n M
Im O
L ,LCL
P10
rn
N Ot oiU{ sy -_MEN UEU U
U"U`' U m;c C7s 8t$ v
;U'U;U -.0 U10
i� �� t� °�E
�iO�S tgT1A
tO W) f(G
a
OD O ntn
'.
OTM
CDkCI
N: O;t0�
N'N N.N N 3
cn tnici'i y O �
> 7,7 Mi N.,O N N (6�':
-> , LL i�t5.z,� otw U(s(tn O'S v cn
i+ 5 k 1 1 5
C 33
O C M O n M{r N
u7 m m N N m'E�p.' -1
It
?�
riO
tO
1n
N O.rn
N ;01 N;M OD
N n �. {
O N O CI) (3) M
�pW
ES
N
5N
W
W
M
m
:aD�t��
€W
�p
,0
NE{�pp
tM'R1r ;W
n nfWjW
qO C,4
N W
N
n nOD
-WEM
e+f
n
#!n�
N €M l0
IO�Mjn
N
�Oi
MMEO
1M�n
'O¢W
Mk
M,1HtM
mt(O
n
NtmW.O
'•O
m:NEpt
Q;O
{N¢Nkr
€CD M!O
Mta
O -th t0
{f�; m'M
�p IA'
w .
Oct
M
Ot O O4NEr
r4,
FN
Ot zV O OD Of��t0
M
m
r!^
pp
•. 01��
yM
NmIM.
€r
rN1O
t�OftOf
-:OjaD
1(1
O :ti
i ii Nj! [^ t0
:10
I. o[r N
r
1f> [ n
r
Mtr
tM�
im id!
IG3A
W
�r�
1
{j-
�r
�ot�;�
iI�
P
�
�
�
�
►�t�ll
C II
��
�
�
�
�
I f ►�I
I
€�
r
I
iCO
iN
m
n
EN
fM
Co
`
E
{
a.
€•�
'n
M
t
{
(
Ct
!'�
iN�O
}N3m
pp
OIO
Mi
i �p
:nf S1MO;�
N j
(d(
{
Im
,tA
fM;tA
t
t
[ :O
1
(n
IO V' N5.O
iNiCb
r
f111F
sM!N
M!
Co
In
iti
W m
of
O
fo;O
th
SOE�
M
GnD
EWE'C
a
3Nkr
E
i
.m
��
;W
7
!
5
Ir
O
N
gg i
[
jI
�
_O l �
k
'
t
R i�!
i
I
I
C({ �
m,�{
O'
S
I
E'
1
t
i miN
!
t
G
}a�
i
t
��
4
i
1
`N {�`OS
r; Nt
Lq
o
G
9?
N
W
i
CO
m
N
mW c°o
' Co I-- W
I
O'7t W M.tO Ol'm
-n{
i
o`rn kn m� 0 { to s to Co c" u��o� m W"o ro o>: M
m U. Q,' O N m O N N N N N O i
mE
R 77
O -M1 In mj r M jO
N a iN) FN€ ,n
}
[
W 'O
WEN
N
O t� M n m- �" M O
M Em' W o:N M
di
OD ; C
pE 3r N'r M
r
3
'•
gO
N EO =
N
n r N V O Wt C, N W ID
W ,O W V' n; O{ tff v_ v o f� W W N O CO, h (n , - kp I
m WE Nt
�.M
�r
f :� ! ui W N N N N ttiN I W
i r:NS iii C M
i
E 3 1 1 !
E
V: -IOE j V .� W m N M Mi Mi i W
mW M N -O m W W a
W O
(N
yW
( M at
t0 n }n
;O tm
W
(�
k N
tkp
'M
i!
d
I
i N #
11
N
}S mm
d 7�4
, S
i
O
y
iOn (N. M� zW E (n M V c(o N1� ti r N Co M i
€
.N
°¢
I
!
E (r N Co 0 r M W 6
qml r(
I
N
1 I
4'D
!
`
{
tt
°.
t I ' {¢�tyE o
?U= { rd
�_,Cge
C ,.LLE
!�
U U1
€ :�F N
?Nr :O
> { O N, :� �C.��
N
=m
U
tC
�C O U
,N
ry O� § N
3
LL p- Sl0
E
.7 U
IC ` CO t (j >
[
(6. OE 7 0 S C:LLI U N C_ O I !Ui
Q _
O
C QI
i O W:
m e LL' m ?I a> kaE
c
p m
a a :ai0
i >_s p �a
':.
(m
T IA m' w Ei c
v Otw !
w 'g
! Co
m c�
; m€ i�
a a �p r
a m NE 7
{— as a d� t o
s m C {-
Q; U'— d
ai in t
i 'LL
E
`,CC
.3 to
N
'p v O
U
cf> °Ea
i Oc U t I C a
{f1( (�% W j O C
W CC t
kp Q1 S
r C C:LLr O� iUCN U OF� OC
C
Ci�
2 d:7
'_:
U U U
N N N:
r,�f t
403 �.
(0 t0 i m a to T C
L i {O '! W
p i0
U 'U
>
C w 7�
y Gl
9SS :. C N p C , (`� in
i ! C! N (6 0[ m to
td 'V N d O Usd;.. HHS
t E ((pp (
.L
O
C W
jj Co
N /01 OiUt
II
�7 N N N +L+
U Q Q Q Of
j
O N':.. > m Q C
? N a]
O) oo C Z LL 3
C C 'C• O C .p. L 01 m N O m.
°
N p �E
'oL
N
lQ Y U m F
Z , , ,
i l6 ; t0 N p
F �? N C
Q
> >'T ° EL to m L
L > Q O ^C7 O Q 1SO
0
c,a
2 0 Qy�
mi� L
day p°
m aN a m{
c c : c' c
Co imttn p p y.m n - -{
c: • d to -�-
.
LL
U N (U Gc N I to U. i n n E a m m
I n, t .,.
O Li li ki LL
-O
^ :.� X , C: N; 7! E U I m 4
j C ` d (p t9 t m O }� m�,
C l6 o
!L
N. tY O. CSC CE
>.:
tD W CELSt'L
L ,LCL
L L: LEL {LL
U;U :
C
N Ot oiU{ sy -_MEN UEU U
U"U`' U m;c C7s 8t$ v
;U'U;U -.0 U10
i� �� t� °�E
U U U`UIUEU U:L C
�.c� m��t q}?�?U E
C 5C'.G 2 J'. N a ° (n m6 2.� �e•-�
E E' vr: N,o m �'r.-
N
g Z a m= E L N, 2
!
il— it o
H
a v v N N; Y — c$ N C t `N a $
p p'N 7 IVeN N N
v U) �rtn a — }Q4jO tn�tndtn
C[
N N N, N'NF mE
tnctn to« (n Co
N'N N.N N 3
cn tnici'i y O �
> 7,7 Mi N.,O N N (6�':
-> , LL i�t5.z,� otw U(s(tn O'S v cn
i+ 5 k 1 1 5
C 33
1,
{, y, i , f l 5_ —_ I I 4 1 I I I I I I I I S I i , Y 1 E 5 5
6 6 tttt.
O O 0 0 O O E O O= O' O ;O O O 5 O« O[ O O? O 50 N O
7 O O O O ,n O O O -O %O O !OtOSO ➢O 030E_0 O m O
U ,n n n N M O� -N =v m C
M Co N Packet Pa a-
i O O O O O O O O. O O O O O' O O
}OfO5 fOE PO O O.O 0 0 0 :O O
t op r
i� O-Stril+l ..0 O O O M 0 O S: W
N N N
U M Co Co R v V: 7 V' er V (D
M v It U) m
�p V �p yy� s� v v v
_422_- - - N t W r�p r N C ,D m m (A pad + m W
I
Q cM_M..M _M_M _c7V_c]_, ;M.M MLL_
ME �_t�51 M 3_C51?MU M:'/7i17 {f7 M7 SCE
U`M 01 V) MI M =M C'1I M ?MiM Cm7'M. Pm7 (m0 -: cm7.f7e cm7; S,
1,:
v
O
M
tll
m
O
N
tri
N
D
tv
LL
a
(n
O
M
CD
N
W
ILL
(0
O
a
Qt
r
C
d
Q
x
w
�Lns WkLnaO
a MkN.MtW:n
WtCO-
M
Xs
t
1N-
m O,M
OQ!m!n
-O
cm
4N
Orme
dffimpW
b
k(Oi
{�
N
=�
"m,Mtt
?doEM
Nta
iNBLn
n n.mlN
-m,M
Min
-Ln'n
iM,
F0/
7- W N
m M
W
LM
1Nk
p 3/ �� /-V �4}
tm
,N m[Ln+Ol
7 !Ntmm
Cl)
Cb
n.
M ?Ln(N[W
$b£�rOtpp
W1 FMtOe
m6
Lfl
N[Mt
[Wf
i =�
n:
.VsN
'mi
Fm
[O
O
m
pC
W
h
fv
m-
Lnlm
N`
�i�(WS�Cnd
;n ;m
O"
S��Ok(n[mtC�!(0
tM
19
!�
M(�{
"C�rLnkO`CDrIIDi�piQi�
il"l
(D
O.Q
}M nk CO
t� /Nip
€l'�l
�:n
ms
t0
p
N OD CD
fW
BCC
tlkAd
Cl)
aD'f�7CD.LC)�N
m
v
01
"m
N1
CO 0i�
pm
N
V
N
�n OIn
[mk�p[e-
1m ICON
N
N
�[N
€�
1�
m
SCD
n
NCD
n n
N:M
m O
CO
@/CV
m:�
of
I~
a
Em
Wk
g
}
.W
I
!C g
I
rl
L't
_
�
t
�M
ECi
#1
AL
R
E
1
!
N a
k
r ^
O77
•EN1
M•
ftOl
i
I
t
[
�En
O
j:
�m
i,
; o
:o,
1
[CODtN
CD C6!
v
°m
v
s
'
,.M
W)
N'
jji( n
CD
{•
[
I
It
1
}�
p[99k
illi
1
[ I
I
N
ul
"
Ol'O.'"f_
aCDD
fo CO o
a N'.m
et
a ao ck
Cb
E
j -
EO
( ro
07 �.Op� �Ef1 =O7N
.O M m'NI(D
; rmi o m M M ': 0
In
EO
M
m
m N N °N:kpi
CD C4 n.m
W ' (D v t --
'M
Ofn
- n
=M �j M
0); ( n
.- N: �
�CO
.C4
u)
[
t [
1 V r
rn o -
m
7
,
,
m.Csf
Oi
O]
{
i
j( N
t� CD o. CDIal
'
7
WO
t^ +O N 0.03
M
i¢
a) N t m
tit
[
i O a,
y
1
d
t m" m' m
.'MZ
r N
M O
t M
(O
m!
wn
Ik to
i CO • . O W (D rT (p
N W.h N mIN
?-
, (V
[
i�iN 'p
M
ao
E
r [ M
ta
lV
Ia
[
tj1f
r
Ce
g
I
l
3 M N M CD M(
5 N 0 LO O N C
tM
NjN
W ;m
j
�''�i
.�
��
[ �n
,n(
O (O: �m O: N:W(
n (D (D O =.m[
of N� e-[
Ni
i0�
[ N`
;m
W
f [
{ 1
I y W CD
m N
` m [ Cl
L
j
CO;
!� (D M CO (D
;� N 7'. 1- N 6)
N (O CA CO M [
M (O N O CO
-S (L N
11
i k�
W
h
[ Ni
l W V C (D � I� ' m
N N O O m
i �{
7
1�
! 1
I I
( l Ln W)
W N
[
: N O CO : u i m CD (�
`N O
.O
m W m N t` .M-
�[N�
i -N
(!
m'
M 7L(). N O (DiO .I
O M R M'LL'fj
!
k
1 1
'
- h V
$
!
(
nl Lnk g O-
i E� P C-
f¢ I
t
! [[ #
i
{�
}
q gE
7 Z p
F,
'O �E
CO lO g C
m y f
j [ m'C IO; m NII
m m am
' y Y11 C -m T
� x_
q y
(1 c ttn
E
O :9 l6k m
t m e y m 111 U
[
t�a� y y Baiaa
t[ ,Z a �, ;y; ;a U
{ r�s t Z aa> a 0 IUro,C�, .
I (n o, d o o y
li y
y
O O j m W '� m y M P y y; y
# [ I C: C I3 O U m m m m y y
m C O U .. ai
[ ,�yt ` a Q'. N y (A U
C(0 (0 i X N U "i m L9 m C V y
m Z
'A
y m a �[w z Z d(OiUe� a Cc-m,
N a m [� m m m t x X Q(ln
y m. o.
m€ "mkdf0 U m y m atn m'm m,m'm m Wqp armky
to wjCO
O U '.0 CO y y d) t y u W
a O U m m m m� m s@ °cam.
N U U !U
y C`y;(4%i =, L r Z m a..m Licnty Oivim
m- C m' m m 0 W a O, U m c 0' _:
Q m > -> > n "� Ski � m tmlZ
Z a rn" i I c c ck Ci c c i�!
C
a"
y r, Aria N .N N
v m` y m N Z Z Z Z c O
> c c c Q Qa m m m m m m o m m m
#g $ a o 0 o a U a a m
X Z m_
im -m mto '�
u W m w m �,� c �o CCO r- E E dE.E ±E y m Q ;c
(n l0 `� d- �i
mILL�
#(nkp:�
0 n (n (n_(n y N
€2 c U v m m at;m m m m Q m o a
m m m N 7( 7k 7. 3 Q-cd 7O+C7
y y y O C CC E -E E E? _[ mt m
C C'NC CC C`/ m (p m� mm -m �mm #m a:0 #UU'IC,+�[
E' (
E E E m a >> > > 1« L
>Oo
(gy(pp(
C[[O:
m m y y y y yr
i(n.fg O O O C C C m m
�'. 0 0 o,m y m'r m m m> m,
c U;U U S L
o v d O a a:a o 0 40 et c. Cot c;eWmrm
i U v o0 ,� o;a �7!�;aEm
m m Q,m aQ Q Q mim >kd[U':C7 O {O;O( mgmra
o a O aao.o'v N N ,- m "c !(otW M'sEiE Er ES
p cdc c cc.c,cr�c�sm m 1�(m �k E(°�i;f�
aa
O
(j
aa
UiGrU �[o`SO a atC'c is c`crcFCjc
L[ ( ? e� �'y.y m{m
�pp3 o mm m cc c; am��doty,
L
U m mlm�m m 3 mim &m • c,c 1C ,c ciE'.. i
> Z m'..m mk m. m" ?
SSSbGbl
kc c ,� �i'W.oasa� -�
t 7 ¢
O O iL¢Lk
>. > (6 m m d9 m m ('..UC7 ;C��C7d•Q r.Q ..Q;.Qi
(ZgU',.UM � "W',
CC
O{
CC!p
OI
CC#$ O
O# C OE O O >: > > m m m' mt my m[ C
(CI d a a
U..0 0 m CA
O
ai FG!$ 3�i� WeW3W
p m ro`�x'5�x c c dmimho�3 rm,L� .Lm.'Lm: �3 3't3t3Em
JIJ? dL tdL ilLelL '}lLl��rU3UiU.UtOlO Ns Of060E��i��i(TCiLditi�.i,
i
FF "CSC c p�'..7 737'7 (�
S� [m m ami Q O.? E E E3E EiE }E;d L L S?W';
o olo:akakakw €w WQ.¢.Q :Q.� O OkO.'S
C U 'o o Mp M s (0
n LM = » m nc [ -423- i I k "[ 1 0 0 (D C CLC 0OD [
0C C', Packet Page m 17 CM r
1
CV. Nf(�C7tM� ;� 11111C! IC1 n Oi7�8t WOIe W[[ tom: `.�rCCVy CCVy1C�tCyfCCV�CMj(�i iC�isa V'(�tN �:LA7 Qtn N mmm(p niOfW CA Ofs
i�a•- •- sr= �i� :� -. .-_#. -?.-3.- t.-Lr= 3N N *N'Nr NfNiNgNlN Cl Nr NiN Nr NrN m,NxN N N:N;N N:N N M�
u ff(( 1 Cy
k N to :bib ! In t N I N d N N�Ln (n : h in i Ln i Ln r(n f:�ilA W Ln . Ln Ln V1 i 47 fn � Ln Ln Ln Ln. '
3.A.
10
It
N
C7l
a
O
N
L!1
N
10
LL
a
O
a
v
f—
o et
L6—
cc) N cli
gF�
'3 c" —Ln r� (D 3/11/20141 3.A.
a) co
-t Zq
�;
I- c� 04
A
(z) a r- m m D m co to m cv to to N en m co to
m �2
'T r-
"r
O o
'o 'n
- - - � 'q!
N cn r- 0 k 0 to, Ln (D
c c C)D m
tl-� cc� - - - - 1- N l'- co c' I-- -I- o r- D co co - -
co 1- 0 a N "r 4 v: 6 co c� c4 c6 -'i c4 w� vi co cN r� (6 6 r;
to
Vi
0 m to o
acL 'q� act co
o m In tO o m M m m a N m N M- w c m
cc� r'-, &, x� c� c� 'r� N N m N co 1- o m r- M 1- Lnx- - N
I g i- to
N
0
N
m
v v 0
co vr
E
Ln
N
N
N A
0
- -
lz 4)
a)
5-
1 -
Ca
Q) C (OD)
-0 4.1
0 (L)
L� Cu
(L
0
CT,
CD
CL
0. -0 a, r- 6 Cm
act
a)
U) -CM
W-0
Lri
N
091=1
LL
>Z
ra
N
CD
CO
0
0
0
- -
lz 4)
a)
5-
1 -
Ca
Q) C (OD)
-0 4.1
0 (L)
L� Cu
(L
0
�O
C)
CD
CL
0. -0 a, r- 6 Cm
act
a)
U) -CM
0
x C>" L) a r.
Y -E
'DO —4! u'
a)
x <
C
a)
a)
a)
a)
N N C11 0 "t- N r C"
g
(v ui ID
0.
0,
a,
0
i CIj
m (D
-T
U,
Do (0 l'-
r CSI
w in
f0 7 C
C6
N
iMl
V:
C� -: Co Co 6 .47 C';
to
&O n'
1:1 '
O.i � 1.
C'4 cl� IN cl� vi rl-�
V — 0 0 N
U
N
i•
cc�
�2
to
r'�. to CI) Lr� CO
V)!
C,)- o- C,)- Co- M- N- to V- CI)
CO 1- to to m P-� Ln C'�
FITTI
it
N
M CO
M 13)
I E E E — — — — w L'u < 15
a- 0 C) (D 0
c, 2 C C �2: F
(LD' - J w
O 0
0
u L) 0
-- - - =
=
m a)
a)
'm �O T -6- m
(D a) a) (>D a>)
E E E E (D 0) Q) (D
EL
0
C)
C14
0
w
0 Ca
m
ID
CO m
�D
Z
C'I 1
m U)
LQ
2 2 2 2 . ,
L"J CL cc T
Im' E E E
CD 0) 0 0 �2 m im "T 1-
m
CO
'a
'0
CIT vi OD
LL LL LL LL Ca 2 . . c C C C C C CS� ? Z.
M M m LU LU LU UJ
w 0 m to
C,
LU w w . �r) 55 0 w 2 L)
C? -2 '2 L) 0
'i CO OD r- L'i to C
C
-0
3: 3: 3:
(D Cu
a) a)
'u
LO
CO
to J� .50 - .0! M U)
-8 -CE -Ca 2! E E E
o j- 0
0
7�5 . g
Q
2 2
2
2 0 U) U) U) U) 0) 'D 73 '0 -0 0 0 0 0 0 .E:
U) C C C C C
C: C
Sg �g .0
0-
C) C C MMCOM8000O (D
. .
Ri Fn E E
0
L)
0 0. 0- 0- 0- Cm Cn m Cn Lu 0 L) u Cn (0 U) U)
< <
(D
0 0 Ow M. -ia -F"
tU
0 9 �6
a) 0 a) 0
0
0 0
0
00 w 0 0 �a
0 0 0 0 0 0 0 a) 0
r) 5 5 rD
:s E
0
U) 0 U) 0
L)
E FL U? Q? 00f x z z >
2 :5 > = T m = = I ii
0 0 0
I.
0
Om —0
Q)
cc,!)
mo 10
0 (1)
mo CO
f
0 0 C�
0 C6
a)
�M'
a) 1� 7 C'� Iq 1� 7 Ci : 4Q Cq Ol OJ
0 -It It Iq m -"- IT Iq -0-
1� 1O Cq
u m m
U
M -a
m C) m m x m m
m m m m m N m
d) C" 'IT -It 0 0 U) m w m 'D 'D (0
"r 6
(0 0 (0 0 (D 0
41 L" U) U)
U) W
') to U) (D U) Lr) LLI u1i r) to LLI U) to Lr) to V) to 0 0 0 0 0 to to to 0 m to 0 U)
to LO to 0 U) to
m CD CD CO 00 CO
r
Ln
EL
LO
CD m
CO 0
CD
0 n
C4
m
04
"r v U)
C-4 '0'
;Lu
C
9L
r- CID
m to
C" N Ln 0 t
Lg)
-7 (6
OCT Cli C6
V7 1- N 0!
0
R,
cf� v
O•
N I- N
CI)
W-0
Lri
N
091=1
LL
>Z
ra
N
CD
CO
0
0
0
- -
lz 4)
a)
5-
1 -
Ca
Q) C (OD)
-0 4.1
0 (L)
L� Cu
(L
0
�O
C)
CD
CL
0. -0 a, r- 6 Cm
act
a)
U) -CM
0
x C>" L) a r.
Y -E
'DO —4! u'
a)
x <
C
a)
a)
a)
a)
N N C11 0 "t- N r C"
g
(v ui ID
0.
0,
a,
0
i CIj
m (D
-T
U,
Do (0 l'-
r CSI
w in
f0 7 C
C6
N
C4 (6
m
V:
C� -: Co Co 6 .47 C';
to
&O n'
1:1 '
O.i � 1.
C'4 cl� IN cl� vi rl-�
V — 0 0 N
U
N
i•
cc�
�2
to
r'�. to CI) Lr� CO
V)!
C,)- o- C,)- Co- M- N- to V- CI)
CO 1- to to m P-� Ln C'�
>
N
M CO
M 13)
I E E E — — — — w L'u < 15
a- 0 C) (D 0
c, 2 C C �2: F
(LD' - J w
O 0
0
u L) 0
-- - - =
=
m a)
a)
'm �O T -6- m
(D a) a) (>D a>)
E E E E (D 0) Q) (D
EL
0
C)
C14
0
w
0 Ca
m
ID
CO m
�D
Z
C'I 1
m U)
LQ
2 2 2 2 . ,
L"J CL cc T
Im' E E E
CD 0) 0 0 �2 m im "T 1-
m
CO
'a
'0
CIT vi OD
LL LL LL LL Ca 2 . . c C C C C C CS� ? Z.
M M m LU LU LU UJ
w 0 m to
C,
LU w w . �r) 55 0 w 2 L)
C? -2 '2 L) 0
'i CO OD r- L'i to C
C
-0
3: 3: 3:
(D Cu
a) a)
'u
LO
CO
to J� .50 - .0! M U)
-8 -CE -Ca 2! E E E
o j- 0
0
7�5 . g
Q
2 2
2
2 0 U) U) U) U) 0) 'D 73 '0 -0 0 0 0 0 0 .E:
U) C C C C C
C: C
Sg �g .0
W-0
Lri
N
091=1
LL
>Z
ra
N
CD
CO
0
0
0
- -
lz 4)
a)
5-
1 -
Ca
Q) C (OD)
-0 4.1
0 (L)
L� Cu
(L
0
�O
C)
CD
CL
0. -0 a, r- 6 Cm
act
a)
U) -CM
0
x C>" L) a r.
Y -E
'DO —4! u'
a)
x <
C
a)
a)
a)
a)
,
U- , x 0 c,:,
Lu
(v ui ID
0.
0,
a,
0
0 M am)
Qo)) E')
E
-15 0�) 0 c'u: m
E c �> L-, 1 .0 2 'L C
0
cc
LU
UJ
CZ
CIS
con
CC
M (D
5 0- M
a) 0. CL M
cc 2 9
0 Em
N
(OD i=
m
cc CU
CD
MC
0 'D 'x CT
CO M 0 a- � � i � � E a)
U 6 0-
WE w w 0
CM
r
W CO
g . T
C 16
I
M 13)
I E E E — — — — w L'u < 15
a- 0 C) (D 0
c, 2 C C �2: F
(LD' - J w
O 0
0
u L) 0
-- - - =
=
m a)
a)
'm �O T -6- m
(D a) a) (>D a>)
E E E E (D 0) Q) (D
EL
0
C)
2* 0
a) a) a) 0
0
w
0 Ca
m
> CE:
m C C C lz a) 0) to Z5 -a C
3:
i>
�D
0 U)
2 2 2 2 . ,
L"J CL cc T
Im' E E E
0 (D
a) 0-
m
_0
'a
'0
LL LL LL LL Ca 2 . . c C C C C C CS� ? Z.
M M m LU LU LU UJ
.0
U) CO CO -
ua))
LU w w . �r) 55 0 w 2 L)
C? -2 '2 L) 0
a) a) W
U) -0
-0
3: 3: 3:
(D Cu
a) a)
'u
LO
CO
to J� .50 - .0! M U)
-8 -CE -Ca 2! E E E
o j- 0
0
7�5 . g
Q
2 2
2
2 0 U) U) U) U) 0) 'D 73 '0 -0 0 0 0 0 0 .E:
U) C C C C C
C: C
Sg �g .0
0-
C) C C MMCOM8000O (D
. .
Ri Fn E E
0
L)
0 0. 0- 0- 0- Cm Cn m Cn Lu 0 L) u Cn (0 U) U)
< <
(D
0 0 Ow M. -ia -F"
tU
0 9 �6
a) 0 a) 0
0
0 0
0
00 w 0 0 �a
0 0 0 0 0 0 0 a) 0
r) 5 5 rD
:s E
0
U) 0 U) 0
L)
E FL U? Q? 00f x z z >
2 :5 > = T m = = I ii
0 0 0
a- CL (L OL 0
0
Om —0
Q)
cc,!)
mo 10
0 (1)
mo CO
OHO C;
m S c Packet Page-424- - C� C�:'�)
M CD M C�.
0 0 C�
0 C6
a)
�M'
a) 1� 7 C'� Iq 1� 7 Ci : 4Q Cq Ol OJ
0 -It It Iq m -"- IT Iq -0-
1� 1O Cq
u m m
U
M -a
m C) m m x m m
m m m m m N m
d) C" 'IT -It 0 0 U) m w m 'D 'D (0
"r 6
(0 0 (0 0 (D 0
41 L" U) U)
U) W
') to U) (D U) Lr) LLI u1i r) to LLI U) to Lr) to V) to 0 0 0 0 0 to to to 0 m to 0 U)
to LO to 0 U) to
W-0
Lri
N
091=1
LL
>Z
ra
N
A/ I 11^^ I
n N.�I
N +N4
M,N
X�p�
r
C
1�
°n€
N
CDaM€
O�
}§� N aOrfO
O:. C'J
M �.M
n
MF
€N N
N1N
€�,d' OaCD
N =M:OEW
M
�O
ED
N
N!
p
CD
I M
M
O
M t t0
N n
10
M
M
N N' C C y N N a W N
C C E E C C d O .0 C
g N §OEM
N
:C
N M Nh
sOp€d'
' N V1
C C
:atO;U
N p W r m
C § y m m tl y y
In:
jOMMt
_�
p � N N N N y yi ^i.a
Npn }.-
Ol
�W01�aD
E E
'O 'O
n €O'0 X10
N
t0
O
P
N
n P
N
f�
h
p01t0 °V
a:.
DIY
OI
N -0;01
N.M�O
Il1:Ni
7 77
0 0
<taai0
iN
7 7
0 0
O =CDtM }O
aOt.� �t
4i !O!�
t0 -fNafO
Yn 7
`cto
n
NS;;vlcJSO
#� a
N
O
p
1ff
M
Ol
N
N n
Y N
Co
n
N
M
COkpp V'ro
�'OdN •.N
kN n 0
aD rw N N 'n (O
MI�En'Ol
O O
''n.ro.n
O r L L W W
Y E E
EMLOfaO
O'CO
O U`U
a;n
r�
n "N
m
}�
€O
O
77700
N O O`O
C c
O
N
N
.0 _U
M
U y:U
CI
-N.'e }M
N M
O
C 1 7 rp § t 1 t 1 $
C 0.07770 O Oi O ".O O'Opp p�sp�
t �E m m M€10O�t01
{U
F I t
tl O 0 =0
t�mi M Packet Page
-425-
{
C.
s0
i
G10 y0
M=
CNi i
UO
M r M CO ". jM
=3 O
„C'�
M M
U [A Of e- BM�� -pp N4N �CV NfM (7E M: �Mpp 4CN�CV M M �}ea NiO�sV C V'
Q a
m�i
G Z�
mN
a -.<
L< C.'�
mn
i3
Z
U CO tDeninsntn in ;.n €n n'.n(n CO SO1
Q. ....._ate :N i N :. Ip 1p��O�N� „N ,N N : N_N N iN
O 0 -0 O 030 O O 'l N�
(O (O S f0 , CO s f0 tOyfO �fD Cl) (D
X.C�j
W. Co (n (O
1Cs
EOUOW.(ONCD
xin
_ __
;�
OtnrCD
W"O x
Wn nrn}ntn
X
tilt�NmN
§ n n fq._n
M.:M
O
i
66 C
j4
3
E
i
i
t
t
E
Cc
N
Ol
}3
j.
e
pp
I
ii
O
YY
O
K
i
k
6jl
f
f In
(`t
§
y
{
O
?
t
d
O
E O
O:N{
0 M-
1 N+CD M
00; Ck
1 n
C t
€
F t
t
{
i�
1
# 6►
I
a f'1f..(V 10 V C .- r. M y
n M LC, N N Cl) O O' Co 4
I
3
{
11
N N CO - M' n , n '. W' N n O CO -T�
I,- N:M -M M LO Cl) M O O O#
N
N
v N{
7. 0
Of
N(
1 M
O
t0 to
O a n
f O
j O
1 M
X M
CO (p V' f0 t CD ?.
O ' O N - L A
sf
M
W
N
N
M
V
i N
M M . N N n O M O
7 O n O N LO k` O O N N N{
CD Ci OC P- O CO 0)
N
O n N V Cl) O.
M
n
k O
C pp
f�
CD
N
( N!!
V
n n
I
M
n
CD 'CD
V
n BCD CD t'Qr Cl
CA
O
II` CD
CO
N
; O
� vj
CD
N'
_
a C 'Con O N M ti O O CA : O
" m �< k` O Co m CD ni
Ll1 a0 C O. N I
N 3i; CD€ O
N
N
O
o
f
! N S S
{ M N
N
N
M
N N a
{N V am
M
! O
N
Co
i n#
CO j
S
Ce
' in 'M N' -O O
N 'N v r• rn m of
6
1
e pp
CO ' I
n
n 1
O
t
I
(I c N
W
i M
r
N O C CO CD O
i O
1
f 1
{ (
N
tti
CD
f0
?
N
w
[tt' a
M
Co
t CO
t Cr
CO
: h
d"
N
p €
S
O
a
�
,CO
�
;
: O
N
N
C r 3 nj W ; CO 0 L00
� ; IN i
�
s
€ €
�
!
§o
N
1 CO D V. i
cu
y j1j
j F
O 0 N di
L 2�
I
W { C C m C W.0 i
y m a O. y o c c = is 1
m W Z
y
' m
x a c c T T
? y E w CA 7 o W I - - m d m "' "�' m a E E y
5 O cn E E d O m m'a m a
m'Q4
y
a
c > y
y mO a€ y ?? m m 7 7 c� c 'd =O 'UU U
m; �.o '_m W C-:�Sy NU U U U W W Y y m m d O
7:
! x m
2 Q
W i
_ _
m at O W tlml = 7 7 7 7 7 7 7 m m Z x� W m m C C may, y
m '. d f71 LO m
C
�. C
yy (n
() §. m C a U U U U U ` U '00 W. ,� ; O O O 7 7 N ul
O: t] O. r[1+ O CWi d ° xr - - - - cn Cm o.o o.. °,
.11 C{
x W
O O
�(6 "O
r
C
C
v C.
C C
C.
C C
r LPL
C O m .� ?' U aU
Ni
L
U C
! 1 v v
u,C Co 'm
C.0
W�.: v �: Q
O W R -m.O
m O m'� 0 0
m m N y.. m' m �,. m m
0 0
m W
0
m
0 0
W -m
0 0
m m
0 �I LS E-3H
m
`jyyv;v
N
m
:. �W E' E
xax
m O) m" LU m C{ C{ C$ C m 1: m' C C
U U O) 7 O i O O O W• O U E O
N N' C C y N N a W N
C C E E C C d O .0 C
N y
C C
N
:C
y N
C 'C
' N V1
C C
:atO;U
N p W r m
C § y m m tl y y
m N
y CC
1
_�
p � N N N N y yi ^i.a
E E p E E
QiQ .1 -S C..O .O
E E
'O V
€E
;V
E E
'O 'O
E E
a
E `m m maE E
'O — 3 d
E E
N "O
E r
0
N-
Wym-.
m m te
d m m':m m U- OSU!OL
Q Q d m.Q Q L' `Q :Q
'Q Q
`Q
'Q Q
Q Q
Q m W OW'y y
W W lL ''UU
41Q
Q ') 0
C C m m _O
m m O U 2 z:L'C9
m mm.
mm C7: 3i� m -7 7
E;E w {0 ol:o 0
7 77
0 0
0
7 7
0 0
7 7
0 0
7
o m s {tic c
Yn 7
`cto
7 CeC
coy=
U E E:
=:N
,�40
,�0,.; W[mU kU (n C'U U
U U
U
U -U
U U
U j 7 7'O OO.(..)
i(..)yWj'G.G
{CJl S 2 N N' N. Co W i W LLUi
7 17 7 i
Q'Q:FOi�'{{ O� O W§ W s0 s.0
t §` U !Y :`
O O
Y Y
O
O O
O O
Y Y
O r L L W W
Y E E
W O
E
O U`U
LL
a%W W §W
# ka�l mt i'O`g�i
r,�. 7 3 �37E7�
((
m
�Y
N N
N N
77700
N O O`O
C c
O d`[L$j
1U Cq 0. a. Ut�s�10 tU
.0 _U
m` -U
U y:U
CI
U SnU
m
U y U {UtU °:
ac-):
C 1 7 rp § t 1 t 1 $
C 0.07770 O Oi O ".O O'Opp p�sp�
t �E m m M€10O�t01
{U
F I t
tl O 0 =0
t�mi M Packet Page
-425-
i
ONO_
M C
i
G10 y0
M=
CNi i
UO
M r M CO ". jM
=3 O
„C'�
M M
U [A Of e- BM�� -pp N4N �CV NfM (7E M: �Mpp 4CN�CV M M �}ea NiO�sV C V'
Q a
m�i
G Z�
mN
a -.<
L< C.'�
mn
Z•� a NtN6N COI^
Z
U CO tDeninsntn in ;.n €n n'.n(n CO SO1
Q. ....._ate :N i N :. Ip 1p��O�N� „N ,N N : N_N N iN
O 0 -0 O 030 O O 'l N�
(O (O S f0 , CO s f0 tOyfO �fD Cl) (D
X.C�j
W. Co (n (O
1Cs
EOUOW.(ONCD
xin
_ __
;�
OtnrCD
W"O x
Wn nrn}ntn
X
tilt�NmN
§ n n fq._n
M.:M
O
3.A.
3N
Cu
Q1
a
Ln
ro
N
L
7
LL
N
N
0
Y
C
C 42
o! L o
f
I,: m
m
O
OD
i
Cf !
M
LO
Packet Page -426-
3/11 /2014 1
1.
O
n
N
rn
a
O
N
Lf1
N
m
Cu
LL
T
W
N
H
m
CD
I'A
�
? t
N G",
C8, O:
OD = C1b C)
w` C tC-4
q 7
iOf mp .k LL�7
LO
Oi N i N
y7
q
f m
CD m cn
A
{
! V
C6! N
d
ct
r
'
01
N
C
N
N O
N
U D♦ -
a >
>
N •+- N
aO F
O U
m 0
0
N R tCp
C
O
L)
.0
d
Ua
.Q
aQ
M
,
'r
r r
U
3
U
3
U
3 7
U
p
U O
O
'.0
O O
j
Z
L 6
4),
o
tUy
U'Uy'
+�
0 0
0 N
0 C
O
o7
(O.
vZva
.(h N.
CO �.
v 4
U
c,
Packet Page -426-
3/11 /2014 1
1.
O
n
N
rn
a
O
N
Lf1
N
m
Cu
LL
T
W
N
H
3/11/2014 13.A.
0
00
a)
CA
a
�1
d
O
U
r
0
0
0
r
O
r
e�
r
O
N
W
LL
a-
0
O
C.
d
r
d
01
L
N1
�
"�
Y
L
O
N
N
N
N
7
W
LL
w
cc
f6
'a
0
Packet Page -427-
ul
N
F
3/11/2014 13.A.
w
0
0)
m
ate\
k�
'�
t
;
o•°o�o
c0
�1
w
O
C7 ! n
l 0
t
. 65,
R CJ
N
E9
y
7
Fti
M
CO
r+
/. l0 M
;.CD
�� �N
iCC
O
N H
O
N � b.,
O
Lo
X
''.
EA �
Nom'.,.
E9
fA
E W '
i
��
7
i N N
N
O' N
CD cl�
al
[ O N
>
n CA
It
V3 �•
N M
N
�
��
69
O
n.
-. O
CL .
- ' O[
c.
O O
CL a
x
4) '
x
m
m
r' r m
m
Co
2
'E .0.
a''a a
E ','�,
a'a
0 "CU'0)
'• d °�
°� �
m' m m m
a> ' m
O
T .f6
.
- O
(U
•. L E
i m
E
Q
fff
a,- <5
O
t y(
y
C)
j
O
Q# O O C
N
M
N :. C (U d
r
O
2 LL
- CD N C
CD
Li fC
'.
Q
O
"s_c
LL Ch O O
U) O
E cc
a
y O
N
a•
E 3
o
m 0
='_
m
c
w
U
U U :U
rU U fU IU
! c
o
N
N N N I N
.
CD 'O -.
O
M1
N
C. CO
M) CO
O O -. CO
N CD
E LO
M) N
LO LO u) �: O
N
LO O
i
O 0
O r o O° O
O
I V M
r M M
M CO .7 M; LL09
M r m CD
LL
O
Packet Page -428-
to
Cu