The URL can be used to link to this page

Home My WebLink About11 FY 08/09 MID-YR BUDGET REVIEW 01-20-09~ Agenda Item 11 ~~ ~~ ~ AGENDA REPORT Reviewed: City Manager Finance Director ~- MEETING DATE: TO: WILLIAM A. HUSTON, CITY MANAGER FROM: PAMELA ARENDS-KING, FINANCE DIRECTOR SUBJECT: FISCAL YEAR 2008-2009 MID-YEAR BUDGET REVIEW SUMMARY: The following is staff's review of the City's first six months of operations under the adopted FY 2008-09 Budget, projecting revenues and expenditures through the fiscal year end. The recommendations made to the City Council in this report will ensure that the budget will be balanced for the remainder of the fiscal year and City Council's reserve policy will be met. A PowerPoint presentation will be presented at the City Council's budget workshop that will highlight key figures and assumptions. RECOMMENDATION: Approve the following adjustments to the authorized FY 2008-09 Budget: a. Approve a supplemental appropriation of $408,550 from the unappropriated reserves of the Tustin Legacy Enterprise Funds to cover the cost of additional consultant services. b. Approve a supplemental appropriation of $71,000 from the unappropriated reserves of the Tustin Street Lighting Fund to cover the costs of the installation of additional dry utilities. c. Approve a supplemental appropriation of $743,100 from the unappropriated reserves of the Water Enterprise Fund for various operational expenses: Imported Water costs $701,400; Meter Reading related costs $41,700. FISCAL IMPACT: The attached Mid Year Budget Review follows the same format as the adopted FY 2008-09 Budget. Each department has reviewed its areas of responsibility and has provided the projections that are presented in this report. The FY 2008-09 Current Budget column reflects any supplemental appropriations approved by the City Council through December 31, 2008 as well as prior period encumbrances carried forward and the current recommendations made by Page 2 the City Manager that are a result of this review process. The beginning Fund Balances that appear on Page 1 reflect audited balances as of the end of the last fiscal year, June 30, 2008. The projected year end, June 30, 2009, General Fund Balance of $13,295,958 meets the City Council Reserve Policy of a minimum General Fund Balance reserve of 15%. The following discussion will focus on the significant changes that have had an impact on various funds of the City. DISCUSSION: THE GENERAL FUND 2008-09 General Fund Revenue Projections Total projected General Fund Revenues for FY 2008-09 are $50,622,400. This is a decrease of $3,051,100 from the amended budget estimate of $53,673,500. Gross Property Tax income is projected to be $14,091,200, a decrease of $577,700. Gross Sales Tax income for FY 2008-09 is projected to be $19,937,800, a decrease of $2,464,200 or 11 % from the original projected sales tax revenue. The primary reason for the decrease in sales tax revenue is the drop in auto sales and retail sales due to the downturn in the economy, however, the District at Tustin Legacy has opened a majority of its retail venues and we are benefitting from new tax dollars that are offsetting declines in other areas. Interest income is projected to decline this year due to the significant decrease in rates. 2008-09 General Fund Expenditure Projections Projected General Fund Expenditures of $49,953,400 include all supplemental appropriations approved by the City Council since July 1, 2008. Total General Fund expenses are projected to be 94.6% of the amended budget, referenced on page 4 of the report. The reduction in workers' compensation transfer and a hiring freeze decreased expenditures by approximately $1,022,000, 2%, of budgeted amounts. The deferment of General Fund contributions to the Vehicle Lease Fund decreased expenditures by $723,200, 1 %, of budgeted amounts. The elimination of some consultant services decreased expenditures by $526,800, 1 %, of budgeted amounts. OTHER SIGNIFICANT FUNDS Capital Projects Fund The Fund Balance for the Capital Projects Fund at year end is projected to be $18,436,628, which includes transfers from other internal service funds. Construction in Progress for current appropriations is estimated to be $12.4MM at year end. It is anticipated that this amount will be expensed on capital projects during FY 2009-10. Any undesignated reserves are meant to address future projects detailed in the Seven Year Capital Improvement Plan. Alternative funding resources will need to be secured in order to meet the goals of the plan. The City is also required to meet current Maintenance of Effort expenditures for Measure M Page 3 Turn-back and Prop 42 Congestion Management allocations. Community Development Block Grants Projected CDBG revenues for FY 2008-09 are $959,600. The actual figures for 2007-08 were $713,429. The nature of ongoing CDBG programs may result in the skewing of expenditures from year to year. Some years will have much greater activity due to capital improvements as funds have been accumulated for major projects. The City only receives CDBG funds after we have expensed City dollars on approved projects. Measure M Funds Measure M Funds include both annual Turn-back Revenues and project specific Competitive Funds. These two funds are projected to have $1,003,700 in estimated capital improvement expenditures during the fiscal year. The major project this year is the Newport Avenue / SR55 North Bound Ramp Reconfiguration. Park Development Fund The Park Development Fund Balance at year end is projected to be $4,290,056. The only major park project budgeted for FY 2008-09 is the Citrus Ranch Park. Construction for this project is currently underway. Tustin Community Redevelopment Agency The combined Town Center, South Central, and Marine Base project areas Debt Service and operating/project funds have a projected Fund Balance of $68,577,943. Housing Set-A-Side Fund Balances for the three project areas are projected to total $17,209,350 at year end. These Set-A-Side funds are being accumulated for future projects of the Agency. Water Enterprise The projected Water Enterprise Operating Fund Balance of $1,520,208 is below the City Council's policy of six months of operating expense reserves. A series of recommended future rate increases are being developed to address this shortfall and to provide coverage capacity for any debt issuance that will be necessary to carry out the Enterprise Funds Capital Improvement Program. The current Water Capital Improvements have focused on improvements to the distribution system with several projects underway. The projected Capital Projects Fund Balance of $343,549 will only provide resources to complete small projects previously approved by the City Council. Future projects reflected in the Seven Year Capital Improvement Program will require the generation of additional resources. Risk Management Funds The City is a member of the California Insurance Pool Authority, a risk sharing pool made up of twelve Cities for both liability and workers' compensation coverage. The Authority has Page 4 established a minimum claims reserve policy per coverage provided of three times each City's self-insured retention. This policy was established based on actuarial analysis, underwriter input, and fiscal modeling. The Risk Management Fund as represented in this report is a summary of the Liability, Workers' Compensation, and Unemployment Funds. The City is self-insured for the first $250,000 of each liability claim (this is referred to as aself-insured retention) and the first $400,000 of each workers' compensation claim. The City is fully self- insured for all unemployment claims. The projected combined Fund Balance of all three Right Management Funds is $4,211,387 at year end. The transfer of $500,000 from the General Fund to the Liability Fund has been deferred for this fiscal year. An actuarial report will be completed next year to determine if we should adjust reserve levels for our Liability and Workers' Compensation Funds based on our claims history. ECONOMIC CONSIDERATIONS In addition to our concerns with sales tax trends of the auto center and our two major retail centers, we are also concerned with the present State budget deficit. According to the Governor the State is facing a $41 BB deficit by the end of fiscal year 2009-10. As this report is being prepared there have not been any definitive directives that indicate what local government will have to contribute to the State to reduce their shortfall. The real estate market in Orange County has been in a downward trend but varies by zip code. A recent article in the OC Register indicated that in Tustin zip code 92780 the median home value declined by 30% to $250,000 while in zip code area 92782 the median value increased by 16% to $784,000, as compared to the prior year. Sales in zip code 92780 have increased by 318% while zip code 92782 experienced a 35% decline. The Orange County Assessor's, Webster Guillory, report on housing sales and County-wide construction will not be available until next month. Each year the Assessor's Office reviews various areas within the County to make sure that taxable values do not exceed market values. This is called a Prop 8 Reduction Review. When a large number of appeals are made the results tend to impact a larger geographical area as it may also impact the Prop 8 Review process. The Assessor's most recent assessed valuation report shows a valuation increase of 10% to $9,958,561,486 for the City. We will continue to monitor Sales Tax and Property Tax trends throughout the year and as we prepare the 2009-10 budget. We will prioritize the City's goals and objectives based on City Council policy direction as well as potential actions by the State that could have a negative impact on the City's future financial condition. ~ (/~~G~ - Pamela Arends-King Finance Director Sean Tran Senior Financial Analyst Attachment CITY OF TUSTIN MID-YEAR BUDGET REVIEW FISCAL YEAR 2008-09 TUSTIN w HISTORY BUILD~~I~G BUR FUTURE HC-NC~RIN~+G ~CJR PAST JANUARY 20, 2009 PREPARED BY THE FINANCE DEPARTMENT CITY OF TUSTIN CITY COUNCIL Doug Davert, Mayor Jerry Amante, Mayor Pro Tem Jim Palmer, Councilmember Deborah Gavello, Councilmember John Nielson, Councilmember George W. Jeffries, City Treasurer Pamela Stoker, City Clerk Douglas C. Holland, City Attorney MANAGEMENT STAFF William A. Huston, City Manager Christine A. Shingleton, Assistant City Manager Elizabeth A. Binsack, Director of Community Development Scott Jordan, Chief of Police Kristi Recchia, Director of Human Resources Pamela Arends-King, Director of Finance David A. Wilson, Director of Parks and Recreations Services Tim D. Serlet, Director of Public Works/City Engineer TABLE OF CONTENTS Fund Balance Projections Page 1 Revenue Summaries 2-3 Expenditure Summaries: Department Expenses: Legislation 5 Administration 6 Community Development 7 Public Works 8 Police/Fire 9 Parks & Recreations 10 Non-Departmental 11 Total 11 Funds 02 Thru 16 12-14 Tustin Legacy Enterprise 14-15 CDBG 15-17 Special Districts 17-18 Redevelopment Agency 19-21 Water Services 21-23 Risk Management & Equipment Replacement 23-24 CIP Summary by Project 25-31 City of Tustin FY 2008-09 Mid Year Budget Review Fund Descri tion Audited Balance 06130107 07108 07108 Actual Actual Revenues Ex enditures Audited Balance 06130108 08/09 08/09 Estimated Estimated Revenues Ex enditures Estimated Balance 06130109 01 General Fund $10,550,705 $53,392,709 $51,316,456 $12,626,958 $50,622,400 49,953,400 $13,295,958 02 Capital Projects Fund-CIP 6,048,541 19,805,380 8,295,493 17,558,428 4,057,000 3,178,800 18,436,628 03 SCAQMD 121,487 87,944 206,500 2,932 90,000 0 92,932 04 Asset Forfeiture 87,702 78,273 43,890 122,085 59,300 55,000 126,385 05 Public Safety Augmentation 0 304,386 253,247 51,139 307,000 307,000 51,139 08 Measure M-Competitive (3,297,344) 3,050,892 389,721 (636,174) 2,514,228 86,100 1,791,954 09 Measure M Turnback 1,539,480 1,083,445 1,744,665 878,260 1,192,000 917,600 1,152,660 10 Gas Tax 424,196 2,479,378 884,224 2,019,351 1,427,500 1,950,000 1,496,851 11 Park Development 7,091,666 484,716 292,426 7,283,956 1,383,000 4,376,900 4,290,056 12 Park Development Tustin Legacy 4,635,871 196,859 0 4,832,730 200,000 0 5,032,730 16 Supplemental Law Enforcement 36,780 217,602 263,056 (8,674} 241,500 120,000 112,826 18 Tustin Legacy Enterprise 192,455,403 28,859,593 54,948,411 166,366,585 1,026,000 1,555,150 165,837,435 20 CDBG 0 713,429 713,429 0 959,600 959,600 0 30 95.1 Construction 4,139,693 29,970 8,322 4,161,340 160,000 275,600 4,045,740 31 95-1 Debt Service 11,608,992 7,504,989 8,436,710 10,677,272 3,300,000 7,585,100 6,392,172 32 95-2 Debt Service 2,715,923 2,852,858 2,715,989 2,852,791 1,780,200 1,244,000 3,388,991 33 Community Facilities District 04.1 3,281,130 1,291,793 1,109,291 3,463,632 1,265,000 1,294,000 3,434,632 35 Community Facilities District 06.1 (902,699) 71,305,012 17,336,349 53,065,964 1,356,200 23,565,100 30,857,064 36 Community Facilities District 07-1 0 2,678,144 842,015 1,836,129 5,000 419,800 1,421,329 41 Tustin LLD 179,161 530,051 656,759 52,453 511,000 747,600 (184,147) 42 Tustin SL 2,179,606 717,327 481,949 2,414,984 654,000 2,163,000 905,984 51 South Central Debt Svs 16,258,119 4,323,127 404,398 20,176,849 4,159,000 632,000 23,703,849 52 South Central RDA (2,252,121) 26,849 474,760 (2,700,032) 15,000 711,357 (3,396,389) 53 South Central Set Aside 8,068,518 1,300,525 1,946,767 7,422,277 1,545,200 1,248,938 7,718,539 54 Marine Base Debt Service 7,044,640 6,564,932 2,521,359 11,088,213 5,694,100 4,695,000 12,087,313 55 Marine Base RDA 24,661,525 923,004 639,654 24,944,874 256,800 286,143 24,915,531 56 Marine Base Set Aside 3,252,979 2,131,473 3,615,147 1,769,305 2,275,700 1,265,038 2,779,967 57 Town Center Debt Service 8,257,108 3,766,855 2,078,977 9,944,985 3,444,500 2,139,300 11,250,185 58 Town Center RDA (2,288) 160,303 162,655 (4,640) 204,000 181,907 17,453 59 Town Center Set Aside 6,538,996 1,168,915 776,268 6,931,643 961,100 1,181,898 6,710,845 70 Water Enterprise 2,595,593 11,109,771 11,502,156 2,203,208 11,129,200 11,812,200 1,520,208 72 Water Enterprise Debt Service (11,982,193) 883,186 602,151 (11,701,158) 996,000 599,800 (11,304,958) 73 Water Enterprise CIP 3,172,408 696,245 1,202,104 2,666,549 50,000 2,373,000 343,549 74 Water Fixed Assets 36,417,365 0 1,263,653 35,153,712 0 0 35,153,712 81 Workers Compensation 2,525,620 1,719,908 658,278 3,587,250 405,600 1,191,000 2,801,850 82 Liability 1,355,358 743,365 868,633 1,230,090 755,000 803,300 1,181,790 83 Unemployment 250,311 0 12,564 237,747 0 10,000 227,747 84 Equipment Replacement Fund 3,661,967 977,097 252,315 4,386,749 547,700 2,085,400 2,849,049 95 Gen'I Fixed Assets Account Grou 347,155,943 0 4,091,872 343,064,070 0 5,500,000 337,564,070 TOTAL ALL FUNDS $699,876,143 $234,160,304 $184,012,613 $750,023,833 $105,549,828 $137,470,031 $718,103,630 (1) The Fund Balance in Funtl 08 reflects Measure M Competitve funding to be invoiced by the City. (2) The Fund Balance in Fund 41 will be monitored and may require assistance at Mid-Year (1) (2) Fund Balance 1 0111312009 City of Tustin FY 08-09 Mid Year Budget Review Revenue Summary 06107 07/08 08109 Year-End Year-End Year-End (By Fund) Actual Actual Cur Bud Projection Variance Percent 01 General Fund 46,504,114 53,392,709 53,673,500 50,622,400 (3,051,100) 94.3% 02 Capital Projects Fund-CIP 6,971,883 19,805,380 4,057,000 4,057,000 0 100.0% 03 SCAQMD 91,018 87,944 90,000 90,000 0 100.0% 04 Asset Forfeiture 57,088 78,273 59,300 59,300 0 100.0% 05 Public Safety Augmentation 307,110 304,386 307,000 307,000 0 100.0% 08 Measure M-Competitive 8,523,924 3,050,892 2,514,228 2,514,228 0 100.0% 09 Measure M Turnback 1,187,083 1,083,445 1,192,000 1,192,000 0 100.0% 10 Gas Tax 1,933,246 2,479,378 1,427,500 1,427,500 0 100.0% 11 Park Development 2,326,534 484,716 1,383,000 1,383,000 0 100.0% 12 Park Development Tustin Legacy 233,787 196,859 200,000 200,000 0 100.0% 16 Supplemental Law Enforcement 309,212 217,602 241,500 241,500 0 100.0% 18 Tustin Legacy Enterprise 5,070,635 28,859,593 1,040,000 1,026,000 (14,000) 98.7% 2x CDBG 1,780,165 713,429 706,000 959,600 253,600 135.9% 30 95-1 Construction 29,549 29,970 160,000 160,000 0 100.0% 31 95-1 Debt Service 7,502,938 11,343,379 6,720,000 3,300,000 (3,420,000) 49.1% 32 95-2 Debt Service 2,797,451 2,852,858 1,780,200 1,780,200 0 100.0% 33 CFD 04-1 1,328,725 1,291,793 1,265,000 1,265,000 0 100.0% 35 CFD 06-1 151,119 71,305,012 0 1,356,200 1,356,200 #DIVIO! 36 CFD 07-1 0 2,678,144 0 5,000 5,000 #DIV/0! 41 Tustin LLD 513,256 530,051 511,000 511,000 0 100.0% 42 Tustin SLD 656,335 717,327 654,000 654,000 0 100.0% 51 South Central Debt Svs 4,068,548 4,323,127 4,159,000 4,159,000 0 100.0% 52 South Central RDA 3,525,636 26,849 7,500 15,000 7,500 200.0% 53 South Central Set Aside 1,253,310 1,300,525 980,500 1,545,200 564,700 157.6% 54 Marine Base Debt Service 5,453,154 6,564,932 5,694,100 5,694,100 0 100.0% 55 Marine Base RDA 25,337,872 923,004 475,000 256,800 (218,200) 54.1% 56 Marine Base Set Aside 1,841,748 2,131,473 2,275,700 2,275,700 0 100.0% 57 Town Center Debt Service 3,594,333 3,766,855 3,444,500 3,444,500 0 100.0% 58 Town Center RDA 288,868 160,303 204,000 204,000 0 100.0% 59 Town Center Set Aside 979,255 1,168,915 960,300 961,100 800 100.1% 70 Water Fund 10,614,521 11,109,771 12,360,200 11,129,200 (1,231,000) 90.0% 72 Water Corporation 750,333 883,186 1,026,100 996,000 (30,100) 97.1% 73 Water CIP 230,132 696,245 20,050,000 50,000 (20,000,000) 0.2% 74 Water Fixed Assets 2,600,536 0 0 0 0 #DIVIO! 81 Workers Compensation 1,493,425 1,719,908 995,100 405,600 (589,500) 40.8% 82 Liability 791,361 743,365 755,000 755,000 0 100.0% 83 Unemployment 0 0 0 0 0 #DIVIO! 84 Equipment Replacement Fund 951,282 977,097 1,270,900 547,700 (723,200) 43.1% 95 General Fund Fixed Assets 0 0 0 0 #DIVIO! TOTAL ALL FUNDS 152,049,486 237,998,694 132,639,128 105,549,828 (27,089,300) 79.6% Revenue Summaries 2 0111312009 City of Tustin FY 08-09 Mid Year Budget Review Revenue Summary 06107 07108 08/09 Year-End Year-End Year-End (By Fund) Actual Actual Cur Bud Projection Variance Percent 01 General Fund Property Tax IN Lieu of VLF 5,234,916 5,790,062 5,757,000 6,106,000 349,000 106.1% Contribution Reduction in Lieu 0 0 0 0 0 #DIVIO! Property Taxes 7,251,903 7,927,418 8,996,900 8,070,200 (926,700) 89.7% CFD Special Revenues (B-Tax) 1,149,229 1,609,282 1,713,000 2,158,900 445,900 126.0% In Lieu-Prop Tx 11,720 11,955 11,700 11,700 0 100.0% AB 1290 Pass Thru 65,349 38,520 55,000 55,000 0 100.0% Franchise Fees 1,589,845 1,720,371 1,764,600 1,771,600 7,000 100.4% Sales Tax Backfill 4,814,960 5,142,550 5,152,000 4,585,300 (566,700) 89.0% Sales and Use Tax 14,502,174 15,285,914 17,250,000 15,352,500 (1,897,500) 89.0% Transient Occupancy Tax 161,105 163,831 155,000 155,000 0 100.0% Business License Fees 365,245 377,172 350,000 350,000 0 100.0% Real Property Transfer Tax 701,054 449,420 500,000 500,000 0 100.0% New Construction Tax E. Tustin 295,205 46,393 298,600 167,800 (130,800) 56.2% Building Permits-E. Tustin 74,636 30,020 65,000 129,400 64,400 199.1% Bldg Plan Ck Fee E. Tustin 23,177 10,898 32,500 64,700 32,200 199.1% New Construction Tax E. Tustin 314 0 0 0 #DIVIO! Planning Plan Check E. Tustin 4,498 2,035 0 900 900 #DIVIO! Planning Permitl Inspection E. Tustin 5,691 2,568 0 1,200 1,200 #DIVIO! Planning Plan Check 148,275 68,268 55,280 35,700 (19,580) 64.6% Planning Permitl Inspection 217,332 90,984 148,120 110,000 (38,120) 74.3% Licenses and Permits 2,469,840 1,490,204 1,114,000 859,300 (254,700) 77.1% Fines and Forfeitures 783,391 818,868 730,000 741,900 11,900 101.6% Interest Income 428,244 2,764,248 450,000 400,000 (50,000) 88.9% Use of property 91,595 109,821 86,000 86,900 900 101.0% Motor Vehicle In-Lieu Fees 34,539 46,761 35,000 35,000 0 100.0% Revenue from Other Agencies 706,031 415,391 511,000 432,000 (79,000) 84.5% State Grants 60,863 36,339 40,000 20,000 (20,000) 50.0% County Grants 36,219 69,610 35,000 35,000 0 100.0% Federal Grants 19,908 24,486 4,500 4,500 0 100.0% Sports Fees 353,396 360,251 289,000 281,300 (7,700) 97.3% Class Fees 286,787 306,310 315,000 300,000 (15,000) 95.2% Other Recreation Fees 174,015 145,513 164,300 153,300 (11,000) 93.3% Current Service Charges 366,386 253,932 265,000 303,600 38,600 114.6% Transfers In from Other Funds 0 0 0 0 0 #DIVIO! All Other Sources 4,076,272 7,783,314 7,330,000 7,343,700 13,700 100.2% 01 General Fund Total 46,504,114 53,392,709 53,673,500 50,622,400 (3,051,100) 94.3% Revenue Summaries 3 0111312009 City of Tustin FY 08-09 Mid Year Budget Review 06107 07108 08109 Year-End Year-End Year-End Actual Actual Cur Bud Projection Variance Percent 01 General Fund Legislation 999,450 1,078,648 1,188,700 1,148,400 (40,300) 96.6% Administration 2,894,273 3,493,635 3,795,500 3,711,700 (83,800) 97.8% Community Development 3,211,619 3,185,275 4,000,400 3,409,700 (590,700) 85.2% Public Works 8,592,507 9,340,393 10,692,000 9,879,400 (812,600) 92.4% Police Services 19,684,059 21,566,721 23,992,600 22,790,000 (1,202,600) 95.0% Fire Services 4,764,554 4,999,850 5,202,200 5,202,200 0 100.0% Parks and Recreation 2,695,680 2,624,241 2,985,600 2,863,800 (121,800) 95.9% Non-Departmental, Other 8,079,146 5,031,562 948,200 948,200 0 100.0% 01 General Fund 50,921,288 51,320,326 52,805,200 49,953,400 (2,851,800) 94.6% 02 Capital Projects Fund-CIP 7,317,023 8,295,493 15,004,200 3,178,800 (11,825,400) 21.2% 03 SCAQMD 38,241 206,500 86,500 0 (86,500) 0.0% 04 Asset Forfeiture 80,800 43,890 55,000 55,000 0 100.0% 05 Public Safety Augmentation 0 0 307,000 307,000 0 100.0% 08 Measure M-Competitive 6,856,012 320,374 1,625,000 86,100 (1,538,900) 5.3% 09 Measure M Turnback 1,789,113 1,744,665 2,094,600 917,600 (1,177,000) 43.8% 10 Gas Tax 3,276,882 302,315 2,712,900 1,950,000 (762,900) 71.9% 11 Park Development 281,060 292,426 7,140,800 4,376,900 (2,763,900) 61.3% 12 Park Development Tustin Legacy 0 0 0 0 0 #DIVIO! 16 Supplemental Law Enforcement 181,029 179,495 90,000 120,000 30,000 133.3% 18 Tustin Legacy Enterprise 8,980,682 54,366,607 5,029,800 1,555,150 (3,474,650) 30.9% 2x CDBG 1,727,114 713,429 943,900 959,600 15,700 101.7% 30 95-1 Construction 0 8,322 345,800 275,600 (70,200) 79.7% 31 95-1 Debt Service 8,356,616 4,598,320 0 7,585,100 7,585,100 #DIV/0! 32 95-2 Debt Service 2,899,470 2,715,989 0 1,244,000 1,244,000 #DIV/0! 33 CFD 04-1 1,320,953 1,109,291 1,294,000 1,294,000 0 100.0% 35 CFD 06-1 0 17,336,349 33,351,100 23,565,100 (9,786.000) 70.7% 36 CFD 07-1 0 842,015 0 419,800 419,800 #DIV/0! 41 Tustin LLD 638,509 656,759 692,200 747,600 55,400 108.0% 42 Tustin SLD 428,710 481,949 2,083,500 2,163,000 79,500 103.8% 51 South Central Debt Svs 4,302,871 254,398 632,000 632,000 0 100.0% 52 South Central RDA 5,822,640 474,760 10,295,100 711,357 (9,583,743) 6.9% 53 South Central Set Aside 268,834 1,946,767 1,359,700 1,248,938 (110,762) 91.9% 54 Marine Base Debt Service 919,199 2,521,359 4,695,000 4,695,000 0 100.0% 55 Marine Base RDA 25,676,346 574,982 4,070,700 286,143 (3,784,557) 7.0% 56 Marine Base Set Aside 87,661 3,615,147 1,285,400 1,265,038 (20,362) 98.4% 57 Town Center Debt Service 2,171,790 1,778,977 2,139,300 2,139,300 0 100.0% 58 Town Center RDA 291,156 162,655 970,100 181,907 (788,193) 18.8% 59 Town Center Set Aside (1,358,000) 776,268 1,344,500 1,181,898 (162,602) 87.9% 70 Water Fund 10,238,897 11,502,156 11,958,000 11,812,200 (145,800) 98.8% 72 City of Tustin Water Corp 610,683 602,151 599,800 599,800 0 100.0% 73 WaterClP 3,100,563 1,202,104 20,195,600 2,373,000 (17,822,600) 11.8% 74 Water Fixed Assets 1,280,825 1,260,992 0 0 0 #DIV/0! 81 Workers Compensation 704,321 658,278 1,190,000 1,191,000 1,000 100.1% 82 Liability 1,031,903 868,633 803,300 803,300 0 100.0% 83 Unemployment 11,402 12,564 10,000 10,000 0 100.0% 84 Replacement Fund 715,494 252,315 2,085,400 2,085,400 0 100.0% 95 General Fund Fixed Assets 4,444,339 4,091,872 5,500,000 5,500,000 0 100.0% TOTAL ALL FUNDS 155,414,426 178,090,891 194,795,400 137,470,031 (57.3?5.369) 70.6% Expenditure Summaries 4 0111312009 Legislation City of Tustin FY 08-09 Mid Year Budget Review 06107 07108 08109 Actual Actual Cur Bud Year-End Year-End Year-End Projection Variance Percent City Council Personnel 127,336 124,540 140,600 140,400 (200) 99.9% Operations 35,716 20,009 30,300 30,300 0 100.0% Capital 0 0 0 0 0 #DIV/0! 01-101 163,052 144,549 170,900 170,700 (200) 99.9% City Clerk Personnel 335,307 374,882 387,300 347,200 (40,100) 89.6% Operations 110,607 61,925 125,000 125,000 0 100.0% Capital 5,154 0 0 0 0 #DIV/0! 01-102 451,068 436,807 512,300 472,200 (40,100) 92.2% City Attorney Personnel 0 0 0 0 0 #DIV/0! Operations 385,330 497,292 505,500 505,500 0 100.0% Capital 0 0 0 0 0 #DIV/0! 01-103 385,330 497,292 505,500 505,500 0 100.0% Legislation Personnel Operations Capital Legislation Total 462,643 499,422 527,900 487,600 (40,300) 92.4% 531,653 579,226 660,800 660,800 0 100.0% 5,154 0 0 0 0 #DIV/0! 999.450 1,078,648 1,188,700 1,148,400 (40,300) 96.6% Expenditure Summaries 5 0111312009 City of Tustin FY 08-09 Mid Year Budget Review 06107 Actual 07108 Actual Administration City Manager Personnel 483,511 615,469 Operations 28,195 31,798 Capital 2,733 17,806 01.201 514,439 665,073 Finance 08109 Year-End Year-End Year-End Cur Bud Projection Variance Percent 838,500 837,100 (1,400) 99.8% 39,500 26,900 (12,600) 68.1% 500 500 0 100.0% 878,500 864,500 (14,000) 98.4% Personnel 705,226 768,910 808,600 Operations 97,218 112,062 112,600 Capital 537 0 0 01-202 802,981 880,971 921,200 Human Resources Personnel 443,418 440,712 494,200 Operations 191,971 229,115 238,200 Capital 1,106 0 0 01-203 636,495 669,826 732,400 800,500 121,800 0 (8,100) 9,000 0 99.0% 108.0% #DIV/0! 922,100 900 100.1% 482,300 (11,900) 97.6% 185,400 (52,800) 77.8% 0 0 #DIV/0! 667,700 (64,700) 91.2% Information Technology Personnel 456,876 576,470 615,800 609,800 (6,000) 99.0% Operations 317,617 416,566 408,200 408,200 0 100.0% Capital 165,865 284,729 239,400 239,400 0 100.0% 01-204 940,358 1,277,764 1,263,400 1,257,400 (6,000) 99.5% Administration Total Personnel 2,089,031 2,401,560 2,757,100 2,729,700 (27,400) 99.0% Operations 635,001 789,540 798,500 742,100 (56,400) 92.9% Capital 170,241 302,535 239,900 239,900 0 100.0% Administration Total 2,894,273 3,493,635 3.795.500 3,711,700 (83,800) 97.8% Expenditure Summaries 6 0111312009 City of Tustin FY 08-09 Mid Year Budget Review 08107 07108 Actual Actual Community Development Planning Personnel Operations Capital 01-301 Building Personnel Operations Capital 01-302 Community Development Total Personnel Operations Capital Community Development Total J 08109 Year-End Year-End Year-End Cur Bud Projection Variance Percent 1,096,130 1,272,511 1,426,900 1,414,900 (12,000) 99.2% 161,992 147,894 228,400 152,400 (76,000) 66.7% 68,394 (9,618) 0 0 0 #DIV/0! 1,326,516 1,410,786 1,655,300 1,587,300 (88,000) 94.7% 1,753,856 1,659,060 2,204,200 1,730,700 (473,500) 78.5% 88,345 107,153 119,900 90,700 (29,200) 75.6% 42,902 8,276 21,000 21,000 0 100.0% 1,885,103 1,774,489 2,345,100 1,842,400 (502,700) 78.6% 2,849,986 2,931,570 3,631,100 3,145,800 (485,500) 86.6% 250,337 255,047 348,300 243,100 (105,200) 69.8% 111,296 (1,342) 21,000 21,000 0 100.0°/a 3,211,619 3,185,275 4,000,400 3,409,700 (590,700) 85.2% Expenditure Summaries 7 0111312009 City of Tustin FY 08-09 Mid Year Budget Review 06107 07108 08109 Year-End Year-End Year-End Actual Actual Cur Bud Projection Variance Percent Public Works Administration Personnel 402,649 442,635 745,200 744,000 (1,200) 99.8% Operations 359,828 289,730 514,300 388,700 (125,600) 75.6% Capital 0 0 0 0 0 #DIV/0! 01-401 762,477 732,364 1,259,500 1,132,700 (126,800) 89.9% Engineering Personnel 1,230,432 1,463,537 1,650,100 1,638,200 (11,900) 99.3% Operations 1,245,038 1,290,118 1,465,900 1,267,200 (198,700) 86.4% Capital 0 0 0 0 0 #DIV/0! 01-402 2,475,470 2,753,655 3,116,000 2,905,400 (210,600) 93.2% Streets Personnel 509,393 521,206 599,100 581,600 (17,500) 97.1% Operations 291,350 310,404 304,100 218,500 (85,600) 71.9% Capital 5,018 25,609 17,700 7,700 (10,000) 43.5% 01-403 805,761 857,220 920,900 807,800 (113,100) 87.7% Landscape Personnel 1,223,873 1,337,358 1,449,300 1,394,000 (55,300) 96.2% Operations 1,161,420 1,275,156 1,381,100 1,268,300 (112,800) 91.8% Capital 28,769 18,850 46,100 33,100 (13,000) 71.8% 01-404 2,414,062 2,631,364 2,876,500 2,695,400 (181,100) 93.7% Vehicles Personnel 477,140 524,749 548,100 534,500 (13,600) 97.5% Operations 464,630 587,668 657,700 474,100 (183,600) 72.1% Capital 3,609 0 21,000 16,000 (5,000) 76.2% 01-406 945,379 1,112,416 1,226,800 1,024,600 (202,200) 83.5% Facilities Personnel 266,362 323,853 286,000 280,000 (6,000) 97.9% Operations 836,169 821,830 876,900 877,100 200 100.0% Capital 3,276 4,966 0 0 0 #DIVIO! 01-407 1,105,807 1,150,649 1,162,900 1,157,100 (5,800) 99.5% Emergency Services Personnel 55,028 55,645 61,400 61,300 (100) 99.8% Operations 28,523 47,080 68,000 95,100 27,100 139.9% Capital 0 0 0 0 0 #DIV/0! 01-410 83,551 102,725 129,400 156,400 27,000 120.9% Public Works Total Personnel 4,164,959 4,669,064 5,339,282 5,233,682 (105,600) 98.0% Operations 4,387,040 4,622,067 5,268,082 4,589,082 (679,000) 87.1% Capital 40,672 49,426 84,800 56,800 (28,000) 67.0% Public Works Total 8,592,507 9,340,393 10,692,000 9,879,400 (812,600) 92.4% Expenditure Summaries 8 0111312009 City of Tustin FY 08-09 Mid Year B udget Review 06107 07108 08109 Year-End Year-End Year-End Actual Actual Cur Bud Projection Variance Percent Police Administration Personnel 771,225 827,393 834,400 874,800 40,400 104.8% Operations 191,320 179,753 189,500 147,500 (42,000) 77.8% Capital 0 0 0 0 0 #DIVIO! 01-501 962,545 1,007,146 1,023,900 1,022,300 (1,600) 99.8% Patrol Personnel 12,598,138 13,978,340 15,340,900 14,837,900 (503,000) 96.7% Operations 1,382,339 1,369,033 1,553,500 1,104,400 (449,100) 71.1% Capital 0 28,000 10,000 10,000 0 100.0% 01-502 13,980,477 15,375,373 16,904,400 15,952,300 (952,100) 94.4% Investigative Services Personnel 0 0 0 0 0 #DIV/0! Operations 0 0 0 0 0 #DIV/0! Capital 0 0 0 0 0 #DIV/0! 01-503 0 0 0 0 0 #DIVIO! Administrative Services Personnel 4,042,101 4,638,908 5,401,700 5,226,300 (175,400) 96.8% Operations 698,936 540,682 662,600 589,100 (73,500) 88.9% Capital 0 4,611 0 0 0 #DIVIO! 01-504 4,741,037 5,184,202 6,064,300 5,815,400 (248,900) 95.9% Police Department Total Personnel 17,411,464 19,444,641 21,577,000 20,939,000 (638,000) 97.0% Operations 2,272,595 2,089,469 2,405,600 1,841,000 (564,600) 76.5% Capital 0 32,611 10,000 10,000 0 100.0% Police Department Total 19,684,059 21,566,721 23,992,600 22,790,000 (1,202,600) 95.0% Fire Services Personnel 0 0 0 0 0 #DIV/0! Operations 4,764,554 4,999,850 5,202,200 5,202,200 0 100.0% Capital 0 0 0 0 0 #DIV/0! Fire Services Total 4,764,554 4,999,850 5,202,200 5,202,200 0 100.0% Expenditure Summaries 9 0111312009 City of Tustin FY 08-09 Mid Year Budget Review 06107 07108 08109 Year-End Year-End Year-Entl Actual Actual Cur Bud Projection Variance Percent Parks and Recreation Services Administration Personnel 336,954 225,422 383,700 383,100 (600) 99.8% Operations 57,431 45,517 53,300 30,800 (22,500) 57.8% Capital 439 1,500 1,500 1,500 0 100.0% 01-701 394,824 272,439 438,500 415,400 (23,100) 94.7% Sports Personnel 506,642 549,550 571,900 570,700 (1,200) 99.8% Operations 318,980 324,382 311,500 305,300 (6,200) 98.0% Capital 9,224 5,517 7,200 3,100 (4,100) 43.1% 01-702 834,846 879,449 890,600 879,100 (11,500) 98.7% ClasseslCultural Services Personnel 145,838 136,431 186,000 184,600 (1,400) 99.2% Operations 363,380 310,639 393,100 369,800 (23,300) 94.1% Capital 8,789 11,856 21,200 15,000 (6,200) 70.8% 01-703 518,007 458,926 600,300 569,400 (30,900) 94.9% Senior Citizens Personnel 233,147 272,034 271,500 270,500 (1,000) 99.6% Operations 89,238 89,795 102,800 96,400 (6,400) 93.8% Capital 1,907 5,937 0 0 0 #DIVIO! 01-705 324,292 367,766 374,300 366,900 (7,400) 98.0% Support Services Personnel 340,988 355,244 333,600 293,200 (40,400) 87.9% Operations 10,470 10,802 13,600 11,700 (1,900) 86,0% Capital 3,918 1,618 4,000 3,000 (1,000) 75.0% 01-706 355,376 367,664 351,200 307,900 (43,300) 87.7% Tustin Youth Center Personnel 228,594 231,382 278,600 277,900 (700) 99.7% Operations 36,225 42,613 52,100 44,900 (7,200) 86.2% Capital 3,516 4,002 0 2,300 2,300 #DIV/0! 01-707 268,335 277,998 330,700 325,100 (5,600) 98.3% Parks and Recreation Total Personnel 1,792,163 1,770,063 2,025,300 1,980,000 (45,300) 97.8% Operations 875,724 823,748 926,400 858,900 (67,500) 92.7% Capital 27,793 30,430 33,900 24,900 (9,000) 73.5% Parks and Recreation Total 2,695,680 2,624,241 2,985,600 2,863,800 (121,800) 95.9% Expenditure Summaries 10 0111312009 City of Tustin FY OS-09 Mid Year Budget Review Non-Departmental Personnel Operations Capital Non-Departmental Total 01 General Fund Total Personnel Operations Capital 01 General Fund Total 06107 07108 08109 Year-End Year-End Year-End Actual Actual Cur Bud Projection Variance Percent 175,526 190,112 280,000 280,000 0 100.0% 7,902,504 4,840,003 668,200 668,200 0 100.0% 1,116 1,448 0 0 0 #DIVIO! 8,079,146 5,031,562 948,200 948,200 0 100.0% 28,945,772 31,906,432 36,137,682 34,795,600 (1,342,082) 96.3% 21,619,408 18,998,949 16,278,082 14,805,400 (1,472,682) 91.0% 356,272 415,108 389,600 352,600 (37,000) 90.5% 50,921,288 51,320,326 52,805,200 49,953,400 (2,851,800) 94.6% Expenditure Summaries 11 0111312009 City of Tustin FY OS-09 Mid Year Budget Review 06107 07108 Actual Actual CIP Non-Departmental 08109 Year-End Year-End Year-End Cur Bud Projection Variance Percent Personnel 0 0 0 0 0 #DIVIO! Operations 196,520 0 0 0 0 #DIVIO! Capital 0 0 0 0 0 #DIVIO! 02-801 196,520 0 0 0 0 #DIV/0! CIP, CIP Personnel 0 0 0 0 0 #DIV/0! Operations 380,858 19,124 0 0 0 #DIV/0! Capital 6,739,645 8,276,369 15,004,200 3,178,800 (11,825,400) 21.2% 02-999 7,120,503 8,295,493 15,004,200 3,178,800 (11,825,400) 21.2% 02 CIP Total Personnel 0 0 0 0 0 #DIVIO! Operations 577,378 19,124 0 0 0 #DIVIO! Capital 6,739,645 8,276,369 15,004,200 3,178,800 (11,825,400) 21.2% 02 CIP Total 7,317,023 8,295,493 15,004,200 3,178,800 (11,825,400) 21.2% SCAQMD, Non-Departmental Personnel 0 0 0 0 0 #DIVIO! Operations 0 206,500 0 0 0 #DIV/0! Capital 0 0 0 0 0 #DIV/0! 03-801 0 206,500 0 0 0 #DIV/0! SCAQMD, CIP Personnel 0 0 0 0 0 #DIV/0! Operations 0 0 0 0 #DIV/0! Capital 38,241 0 86,500 0 (86,500) 0.0% 03-999 38,241 0 86,500 0 (86,500) 0.0% 03 SCAQMD Total Personnel 0 0 0 0 0 #DIVIO! Operations 0 206,500 0 0 0 #DIVIO! Capital 38,241 0 86,500 0 (86,500) 0.0% 03 SCAQMD Total 38,241 206,500 86,500 0 (86,500) 0.0% Asset Forfeit, Non-Dept. Personnel 0 0 0 0 0 #DIV/0! Operations 0 0 0 0 0 #DIV/0! Capital 80,800 43,890 55,000 55,000 0 100.0% 04 Asset Forfeit Total 80,800 43,890 55,000 55,000 0 100.0% Publ Safety Fund, Non-Dept Personnel 0 0 0 0 0 #DIVIO! Operations 0 0 307,000 307,000 0 100.0% Capital 0 0 0 0 0 #DIV/0! 05 Publ Safety Fund Total 0 0 307,000 307,000 0 100.0% Expenditure Summaries 12 0111312009 City of Tustin FY 08-09 Mid Year Budget Review 06107 07108 Actual Actual 08109 Year-End Year-End Year-End Cur Bud Projection Variance Percent Meas M-C, CIP Personnel 0 0 0 0 0 #DIV/0! Operations 0 0 0 0 0 #DIV/0! Capital 6,856,012 320,374 1,625,000 86,100 (1,538,900) 5.3% 08 Meas M-C Total 6,856,012 320,374 1,625,000 86,100 (1,538,900) 5.3% Meas M-T, Non-Dept Personnel 0 0 0 0 0 #DIV/0! Operations 1,789,113 50,000 50,000 50,000 0 100.0% Capital 0 0 0 0 0 #DIV/0! 09-801 1,789,113 50,000 50,000 50,000 0 100.0% Meas M-T, CIP Personnel 0 0 0 0 0 #DIV/0! Operations 0 41,631 0 0 0 #DIV/0! Capital 0 1,653,035 2,044,600 867,600 (1,177,000) 42.4% 09.999 0 1,694,665 2,044,600 867,600 (1,177,000) 42.4% 09 SCAQMD Total Personnel 0 0 0 0 0 #DIV/0! Operations 1,789,113 91,631 50,000 50,000 0 100.0% Capital 0 1,653,035 2,044,600 867,600 (1,177,000) 42.4% 09 Meas M-T Total 1,789,113 1,744,665 2,094,600 917,600 (1,177,000) 43.8% Gas Tax, Non-Dept Personnel 0 0 0 0 0 #DIVIO! Operations 589,958 590,000 590,000 0 100.0% Capital 0 0 0 0 0 #DIV/0! 10-801 589,958 0 590,000 590,000 0 100.0% Gas Tax, CIP Personnel 0 0 0 0 0 #DIV/0! Operations 0 0 0 0 0 #DIV/0! Capital 2,686,924 302,315 2,122,900 1,360,000 (762,900) 64.1% 10-999 2,686,924 302,315 2,122,900 1,360,000 (762,900) 64.1% 10 Gas Tax Total Personnel 0 0 0 0 0 #DIV/0! Operations 589,958 0 590,000 590,000 0 100.0% Capital 2,686,924 302,315 2,122,900 1,360,000 (762,900) 64.1% 10 Gas Tax Total 3,276,882 302,315 2,712,900 1,950,000 (762,900) 71.9% Park, Non-Dept Personnel 0 0 0 0 0 #DIV/0! Operations 0 0 0 0 0 #DIV/0! Capital 0 0 0 0 0 #DIV/0! 11.801 0 0 0 0 0 #DIV/0! Expenditure Summaries 13 0111312009 City of Tustin FY 08-09 Mid Year Budget Review 06107 07108 Actual Actual Park, CIP 08109 Year-End Year-End Year-End Cur Bud Projection Variance Percent Personnel 0 0 0 0 0 #DIV/0! Operations 0 0 0 0 0 #DIV/0! Capital 281,060 292,426 7,140,800 4,376,900 (2,763,900) 61.3% 11-999 281,060 292,426 7,140,800 4,376,900 (2,763,900) 61.3% Park Dev, CIP Personnel Operations Capital 11 Park Dev Total 0 0 0 0 0 #DIV/0! 0 0 0 0 0 #DIV/0! 281,060 292,426 7,140,800 4,376,900 (2,763,900) 61.3% 281,060 292,426 7,140,800 4,376,900 (2,763,900) 61.3% Legacy Park, CIP Personnel 0 0 0 0 0 #DIV/0! Operations 0 0 0 0 0 #DIV/0! Capital 0 0 0 0 0 #DIV/0! 12.ggg 0 0 0 0 0 #DIV/0! Park Dev Tustin Legacy, CIP Personnel 0 0 0 0 0 #DIVIO! Operations 0 0 0 0 0 #DIVIO! Capital 0 0 0 0 0 #DIV/0! 12 Park Dev Tustin Legacy Total 0 0 0 0 0 #DIV/0! Suppl Law Enforcement, CIP Personnel 0 0 0 0 0 #DIV/0! Operations 0 0 90,000 120,000 30,000 133.3% Capital 181,029 179,495 0 0 0 #DIV/0! 18 Suppl Law Total 181,029 179,495 90,000 120,000 30,000 133.3% Marine Base Closure, Non-Dept Personnel 0 0 0 0 0 #DIV/0! Operations 0 0 0 0 0 #DIV/0! Capital 0 0 0 0 0 #DIV/0! 17-801 0 0 0 0 0 #DIV/0! Marine Base Closure, Special District Personnel 0 0 0 0 0 #DIVIO! Operations 0 0 0 0 0 #DIV/0! Capital 0 0 0 0 0 #DIV/0! 17-805 0 0 0 0 0 #DIVIO! 17 Marine Base Closure Total Personnel 0 0 0 0 0 #DIV/0! Operations 0 0 0 0 0 #DIVIO! Capital 0 0 0 0 0 #DIV/0! 17 Marine Base Closure Total 0 0 0 0 0 #DIV/0! Tustin Legacy Enterprise -Non Dept Personnel 0 0 0 0 0 #DIVIO! Operations 0 0 480,000 480,000 0 100.0% Capital 0 0 0 0 0 #DIV/0! 18-801 0 0 480,000 480,000 0 100.0% Expenditure Summaries 14 0111312009 City of Tustin FY 08-09 Mid Year Budget Review 06107 Actual 07108 Actual Tustin Legacy Enterprise Personnel 460,690 457,366 Operations 576,888 49,366,039 Capital 0 0 18-805 1,037,578 49,823,405 08109 Year-End Year-End Year-End Cur Bud Projection Variance Percent 481,400 448,900 (32,500) 93.2% 540,600 793,950 253,350 146.9% 0 0 0 #DIV/0! 1,022,000 1,242,850 220,850 121.6% Tustin Legacy Enterprise, CIP Personnel 0 0 0 0 0 #DIV/0! Operations 0 0 0 0 0 #DIV/0! Capital 7,943,104 4,543,202 3,527,800 (167,700) (3,695,500) -4.8% 18.999 7,943,104 4,543,202 3,527,800 (167,700) (3,695,500) -4.8% 18 Tustin Legacy Total Personnel 460,690 457,366 481,400 448,900 (32,500) 93.2% Operations 576,888 49,366,039 1,020,600 1,273,950 253,350 124.8% Capital 7,943,104 4,543,202 3,527,800 (167,700) (3,695,500) -4.8% 18 Tustin Legacy Total 8,980,682 54,366,607 5,029,800 1,555,150 (3.474,650) 30.9% CDBG 99-OOfy, Admin Personnel 0 0 0 0 0 #DIV/0! Operations 7,574 0 0 0 0 #DIVIO! Capital 0 0 0 0 0 #DIV/0! 20-305 7,574 0 0 0 0 #DIV/0! CDBG 99-OOfy, CIP Personnel 0 0 0 0 0 #DIV/0! Operations 0 0 0 0 0 #DIVIO! Capital 0 0 0 0 0 #DIVIO! 20-999 0 0 0 0 0 #DIV/0! CDBG 00-01fy, Admin Personnel 0 0 0 0 0 #DIV/0! Operations 0 0 0 0 0 #DIV/0! Capital 0 0 0 0 0 #DIV/0! 21-305 0 0 0 0 0 #DIVIO! CDBG 00.01fy, CIP Personnel 0 0 0 0 0 #DIV/0! Operations 0 0 0 0 0 #DIV/0! Capital 0 0 0 0 0 #DIVIO! 21-999 0 0 0 0 0 #DIVIO! CDBG 01-02fy, Admin Personnel 0 0 0 0 0 #DIV/0! Operations 0 0 0 0 0 #DIV/0! Capital 0 0 0 0 0 #DIV/0! 22-305 0 0 0 0 0 #DIVl0! CDBG 01-02fy, CIP Personnel Operations Capital 22.999 0 0 0 0 0 #DIV/0! 0 0 0 0 0 #DIVIO! 36,567 0 (36,600) 0 36,600 0.0% 36,567 0 (36,600) 0 36,600 0.0% Expenditure Summaries 15 0111312009 City of Tustin FY 08-09 Mid Year Budget Review 06107 07108 08109 Year-End Year-End Year-End Actual Actual Cur Bud Projection Variance Percent CDBG 02-03fy, Admin Personnel Operations Capital 23-305 CDBG 02-03fy, CIP Personnel Operations Capital 23-999 CDBG 03-04fy, Admin Personnel Operations Capital 24.305 CDBG 03-04fy, CIP Personnel Operations Capital 24.999 CDBG 04-OSfy, Admin Personnel Operations Capital 25-305 CDBG 04-05fy, CIP Personnel Operations Capital 25-999 CDBG 05-06fy, Admin Personnel Operations Capital 26-305 CDBG 05-06fy, CIP Personnel Operations Capital 26-999 0 0 0 0 0 #DIVIO! 10,201 0 0 0 0 #DIVIO! 0 0 0 0 0 #DIV/0! 10,201 0 0 0 0 #DIV/0! 0 0 0 0 0 #DIV/0! 0 0 0 0 0 #DIV/0! 13,365 0 0 0 0 #DIVIO! 13,365 0 0 0 0 #DIV/0! 0 0 0 0 0 #DIV/0! 0 0 0 0 0 #DIVIO! 0 0 0 0 0 #DIVIO! 0 0 0 0 0 #DIV/0! 0 0 0 0 0 #DIV/0! 0 0 0 0 0 #DIV/0! 622,852 0 0 0 0 #DIV/0! 622,852 0 0 0 0 #DIV/0! 0 0 0 0 0 #DIV/0! 0 0 0 0 0 #DIVIO! 0 0 0 0 0 #DIV/0! 0 0 0 0 0 #DIV/0! 0 0 0 0 0 #DIV/0! 0 0 0 0 0 #DIV/0! 154,323 0 0 0 0 #DIVIO! 154,323 0 0 0 0 #DIVIO! 1,954 0 0 0 0 #DIV/0! 1,869 17,891 0 0 0 #DIV/0! 0 0 0 0 0 #DIV/0! 3,823 17,891 0 0 0 #DIV/0! 0 0 0 0 0 #DIV/0! 32,917 0 0 0 0 #DIV/0! 97,292 153,416 56,100 18,700 (37,400) 33.3% 130,209 153,416 56,100 18,700 (37,400) 33.3% Expenditure Summaries 16 0111312009 City of Tustin FY 08-09 Mid Year Budget Review 08107 07108 08109 Year-End Year-End Year-End Actual Actual Cur Bud Projection Variance Percent CDBG 06-07fy, Admin Personnel 140,167 6,060 0 0 0 #DIV/0! Operations 102,299 4,701 0 0 0 #DIV/0! Capital 0 0 0 0 0 #DIV/0! 27.305 242,466 10,760 0 0 0 #DIV/0! CDBG 06-07fy, CIP Personnel 0 0 0 0 0 #DIV/0! Operations 0 0 0 0 0 #DIV/0! Capital 505,734 30,217 5,900 0 (5,900) 0.0% 27-999 505,734 30,217 5,900 0 (5,900) 0.0% CDBG 07-08fy, Admin Personnel 0 166,993 113,400 112,400 (1,000) 99.1% Operations 0 99,150 42,000 42,000 0 100.0% Capital 0 0 0 0 0 #DIV/0! 28.305 0 266,143 155,400 154,400 (1,000) 99.4% CDBG 07.08fy, CIP Personnel 0 0 0 0 0 #DIV/0! Operations 0 0 0 0 0 #DIV/0! Capital 0 235,000 250,000 213,000 (37,000) 85.2% 28.999 0 235,000 250,000 213,000 (37,000) 85.2% CDBG 08-09fy, Admin Personnel 0 0 0 0 0 #DIVl0! Operations 0 0 0 0 0 #DIV/0! Capital 0 0 0 0 0 #DIV/0! 29-305 0 0 0 0 0 #DIV/0! CDBG 08-09fy, CIP Personnel 0 0 0 70,800 70,800 #DIV/0! Operations 0 0 0 19,600 19,600 #DIV/0! Capital 0 0 513,100 483,100 (30,000) 94.2% 29-999 0 0 513,100 573,500 60,400 111.8% 2x CDBG Total Personnel 142,121 173,053 113,400 183,200 69,800 161.6% Operations 154,860 121,742 42,000 61,600 19,600 146.7% Capital 1,430,133 418,634 788,500 714,800 (73,700) 90.7% 2x CDBG Total 1,727,114 713,429 943,900 959,600 15,700 101.7% East Tustin Assess, CIP Personnel 0 0 0. 0 0 #DIV/0! Operations 0 8,322 345,800 275,600 (70,200) 79.7% Capital 0 0 0 0 0 #DIV/0! 30 East Tustin Total 0 8,322 345,800 275,800 (70,200) 79.7% Expenditure Summaries 17 0111312009 City of Tustin FY 08-09 Mid Year Budget Review 06107 07108 Actual Actual 08109 Year-End Year-End Year-End Cur Bud Projection Variance Percent 95-1 Debt Svs, Non Dept Personnel 0 0 0 0 0 #DIV/0! Operations 8,356,616 4,598,320 0 7,585,100 7,585,100 #DIV/0! Capital 0 0 0 0 0 #DIV/0! 31 95-1 Debt Svs Total 8,356,616 4,598,320 0 7,585,100 7,585,100 #DIV/0! 95-2 Debt Svs, Non Dept Personnel 0 0 0 0 0 #DIV/0! Operations 2,899,470 2,715,989 0 1,244,000 1,244,000 #DIV/0! Capital 0 0 0 0 0 #DIV/0! 32 95-2 Debt Svs Total 2,899,470 2,715,989 0 1,244,000 1,244,000 #DIV/0! CFD 04-1 Personnel 0 0 0 0 0 #DIVIO! Operations 1,320,953 1,109,291 1,294,000 1,294,000 0 100.0% Capita! 0 0 0 0 0 #DIV/0! 33 CFD 04-1 1,320,953 1,109,291 1,294,000 1,294,000 0 100.0% CFD 06-1 Personnel 0 0 0 0 0 #DIV/0! Operations 0 16,410,707 33,351,100 13,022,000 (20,329,100) 39.0% Capital 0 925,641 0 10,543,100 10,543,100 #DIV/0! 35 CFD 06-1 0 17,336,349 33,351,100 23,565,100 (9,786,000) 70.7% CFD 07-1 Personnel 0 0 0 0 0 #DIV/0! Operations 0 842,015 0 419,800 419,800 #DIV/0! Capital 0 0 0 0 0 #DIV/0! 36 CFD 07-1 0 842,015 0 419,800 419,800 #DIV/0! Expenditure Summaries 18 0111312009 City of Tustin FY 08-09 Mid Year Budget Review 06107 07108 08109 Year-End Year-End Year-End Actual Actual Cur Bud Projection Variance Percent Tustin LLD, Special District Personnel 0 0 0 0 0 #DIV/0! Operations 638,509 656,759 692,200 747,600 55,400 108.0% Capital 0 0 0 0 0 #DIV/0! 41-805 638,509 656,759 692,200 747,600 55,400 108.0% Tustin LLD Total Personnel 0 0 0 0 0 #DIV/0! Operations 638,509 656,759 692,200 747,600 55,400 108.0% Capital 0 0 0 0 0 #DIV/0! 41 Tustin LLD Total 638,509 656,759 692,200 747,600 55,400 108.0% Tustin SL Personnel 0 0 0 0 0 #DIV/0! Operations 428,710 481,949 2,083,500 2,163,000 79,500 103.8% Capital 0 0 0 0 0 #DIVIO! 42 Tustin SL Total 428,710 481,949 2,083,500 2,163,000 79,500 103.8% SC Debt Svs Personnel 0 0 0 0 0 #DIV/0! Operations 4,302,871 254,398 632,000 632,000 0 100.0% Capital 0 0 0 0 0 #DIV/0! 51 SC Debt Svs Total 4,302,871 254,398 632,000 632,000 0 100.0% SC RDA, Admin Personnel 39,982 88,340 213,300 189,400 (23,900) 88.8% Operations 46,779 26,953 92,000 86,509 (5,491) 94.0% Capital 9,871 5,465 3,000 5,448 2,448 181.6% 52-600 96,632 120,758 308,300 281,357 (26,943) 91.3% SC RDA, CIP Personnel 0 0 0 0 0 #DIV/0! Operations 0 0 0 0 0 #DIV/0! Capital 5,726,008 354,001 9,986,800 430,000 (9,556,800) 4.3% 52-999 5,726,008 354,001 9,986,800 430,000 (9,556,800) 4.3% 52 SC RDA Total Personnel 39,982 88,340 213,300 189,400 (23,900) 88.8% Operations 46,779 26,953 92,000 86,509 (5,491) 94.0% Capital 5,735,879 359,466 9,989,800 435,448 (9,554,352) 4.4% 52 SC RDA Total 5,822,640 474,760 10,295,100 711,357 (9,583,743) 6.9% SC Set-Aside, Admin Personnel 20,744 35,463 58,700 58,700 0 100.0% Operations 248,090 1,911,304 1,301,000 1,190,238 (110,762) 91.5% Capital 0 0 0 0 0 #DIV/0! 53 SC Set-Aside Total 268,834 1,946,767 1,359,700 1,248,938 (110,762) 91.9% Expenditure Summaries 19 0111312009 City of Tustin FY 08-09 Mid Year Budget Review 06107 07108 Actual Actual 08109 Year-End Year-End Year-End Cur Bud Projection Variance Percent Marine Base Debt Svs, Admin Personnel 0 0 0 0 0 #DIV/0! Operations 919,199 2,521,359 4,695,000 4,695,000 0 100.0% Capital 0 0 0 0 0 #DIV/0! 54 Marine Base Debt Total 919,199 2,521,359 4,695,000 4,695,000 0 100.0% Marine Base RDA, Admin Personnel 38,549 32,817 57,900 57,900 0 100.0% Operations 66,598 67,875 130,400 198,395 67,995 152.1% Capital 537 5,568 3,000 6,048 3,048 201.6% 55-600 105,684 106,260 191,300 262,343 71,043 137.1% Marine Base RDA, CIP Personnel 0 0 0 0 0 #DIV/0! Operations 0 0 0 0 0 #DIV/0! Capital 25,570,662 468,722 3,879,400 23,800 (3,855,600) 0.6% 55.999 25,570,662 468,722 3,879,400 23,800 (3,855,600) 0.6% Marine Base RDA, Total Personnel 38,549 32,817 57,900 57,900 0 100.0% Operations 66,598 67,875 130,400 198,395 67,995 152.1% Capital 25,571,199 474,289 3,882,400 29,848 (3,852,552) 0.8% 55 Marine Base RDA Total 25,676,346 574,982 4,070,700 286,143 (3,784,557) 7.0% Marine Base Set Aside Personnel 86,195 182,718 154,800 154,800 0 100,0% Operations 1,466 3,432,429 1,130,600 1,110,238 (20,362) 98.2% Capital 0 0 0 0 0 #DIV/0! 56 Marine Base Set Aside Total 87,661 3,615,147 1,285,400 1,265,038 (20,362) 98.4% Town Center Debt Svs, RDA Personnel 0 0 0 0 0 #DIV/0! Operations 2,171,790 1,778,977 2,139,300 2,139,300 0 100.0% Capital 0 0 0 0 0 #DIV/0! 57 Town Center Debt Total 2,171,790 1,778,977 2,139,300 2,139,300 0 100.0% Town Center RDA, RDA Personnel Operations Capital 58.600 38,170 44,551 34,400 34,400 0 100.0% 81,994 54,044 418,300 143,657 (274,643) 34.3% 9,425 3,397 3,000 3,850 850 128.3% 129,589 101,992 455,700 181,907 (273,793) 39.9% Expenditure Summaries 20 0111312009 City of Tustin FY 08-09 06107 07108 Mid Year Budget Review 08109 Year-End Year-End Year-End Actual Actual Cur Bud Projection Variance Percent Town Center RDA, CIP Personnel 0 0 0 0 0 #DIV/0! Operations 89,130 6,800 0 0 0 #DIV/0! Capital 72,437 53,863 514,400 0 (514,400) 0.0% 58_ggg 161,567 60,663 514,400 0 (514,400) 0.0% 58 Town Center RDA Total Personnel 38,170 44,551 34,400 34,400 0 100.0% Operations 171,124 60,844 418,300 143,657 (274,643) 34.3% Capital 81,862 57,260 517,400 3,850 (513,550) 0.7% 58 Town Center RDA Total 291,156 162,655 970,100 181,907 (788,193) 18.8% Town Center Set Aside, RDA Personnel 10,313 23,655 54,700 54,700 0 100.0% Operations 198,187 752,613 1,200,700 1,127,198 (73,502) 93.9% Capital 0 0 0 0 0 #DIV/0! 59-600 208,500 776,268 1,255,400 1,181,898 (73,502) 94.1% Town Center Set Aside, CIP Personnel 0 0 0 0 0 #DIVIO! Operations 0 0 0 0 0 #DIV/0! Capital (1,566,500) 0 89,100 0 (89,100) 0.0% 59.999 (1,566,500) 0 89,100 0 (89,100) 0.0% 59 Town Center Set Aside Total Personnel 10,313 23,655 54,700 54,700 0 100.0% Operations 198,187 752,613 1,200,700 1,127,198 (73,502) 93.9% Capital (1,566,500) 0 89,100 0 (89,100) 0.0% 59 Town Center Set Aside Total (1,358,000) 776,268 1,344,500 1,181,898 (162,602) 87.9% Water, Service Billing Personnel Operations Capital 70-451 Water, Operations Personnel Operations Capital 70-452 Water Fund, Debt Svs Personnel Operations Capital 70-453 Main Street Facilities Personnel Operations Capital 70-457 214,418 220,596 338,900 338,300 (600) 99.8% 1,405,787 2,033,310 1,331,600 1,415,100 83,500 106.3% 0 21,916 83,300 97,200 13,900 116.7% 1,620,205 2,275,822 1,753,800 1,850,600 96,800 105.5% 1,235,661 1,460,142 1,667,300 1,655,200 (12,100) 99.3% 681,243 821,398 861,000 786,600 (74,400) 91.4% 109,164 11,211 44,500 44,500 0 100.0% 2,026,068 2,292,751 2,572,800 2,486,300 (86,500) 96.6% 0 0 0 0 0 #DIVIO! 752,670 900,650 966,100 968,300 2,200 100.2% 0 0 0 0 0 #DIV/0! 752,670 900,650 966,100 968,300 2,200 100.2% 125,349 142,368 153,800 150,300 (3,500) 97.7% 297,215 475,335 471,500 390,400 (81,100) 82.8% 0 0 0 0 0 #DIVIO! 422,564 617,703 625,300 540,700 (84,600) 86.5% Expenditure Summaries 21 0111312009 City of Tustin FY 08-09 Mid Year Budget Review 06107 07108 Actual Actual 17th Street Desalter Personnel Operations Capital 70-458 Water Production Personnel Operations Capital 70-459 Water Production -CIP Personnel Operations Capital 70-999 08109 Year-End Year-End Year-End Cur Bud Projection Variance Percent 113,940 126,502 137,600 133,300 (4,300) 96.9% 1,328,914 935,264 1,209,700 646,600 (563,100) 53.5% 0 0 0 0 0 #DIV/0! 1,442,854 1,061,766 1,347,300 779,900 (567,400) 57.9% 157,547 189,897 176,300 176,300 0 100.0% 3,816,989 4,163,567 4,516,400 5,010,100 493,700 110.9% 0 0 0 0 0 #DIV/0! 3,974,536 4,353,464 4,692,700 5,186,400 493,700 110.5% 0 0 0 0 0 #DIV/0! 0 0 0 0 0 #DIVIO! 0 0 0 0 0 #DIVIO! 0 0 0 0 0 #DIV/0! 70 Water Utility Fund Total Personnel 1,846,915 2,139,506 2,473,900 2,453,400 (20,500) 99.2% Operations 8,282,818 9,329,524 9,356,300 9,217,100 (139.200) 98.5% Capital 109,164 33,127 127,800 141,700 13,900 110.9% 70 Water Utility Fund Total 10,238,897 11,502,156 11,958,000 11,812,200 (145,800) 98.8% Water Corp, Debt Svs Personnel 0 0 0 0 #DIV/0! Operations 610,683 602,151 599,800 599,800 0 100.0% Capital 0 0 0 0 0 #DIVIO! 72 Water Corp Total 610,683 602,151 599,800 599,800 0 100.0% Water CIP, CIP Personnel 0 0 0 0 0 #DIV/0! Operations 3,073,504 206,315 0 0 0 #DIVIO! Capital 27,059 995,789 20,195,600 2,373,000 (17,822,600) 11.8% 73.999 3,100,563 1,202,104 20,195,600 2,373,000 (17,822,600) 11.8% 73 Water CIP Total Personnel 0 0 0 0 0 #DIV/0! Operations 3,073,504 206,315 0 0 0 #D1V/0! Capital 27,059 995,789 20,195,600 2,373,000 (17,822,600) 11.8% 73 Water CIP Total 3,100.563 1.202.104 20,195,600 2,373,000 (17,822,600) 11.8% Water FA, Service Billing Personnel Operations Capital 74.451 0 0 0 0 0 #DIV/0! 2,295 16,177 0 0 0 #DIVIO! 0 0 0 0 0 #DIVIO! 2,295 16,177 0 0 0 #DIV/0! Expenditure Summaries 22 0111312009 City of Tustin FY 08-09 Mid Year Budget Review 06107 07108 08109 Actual Actual Cur Bud Water FA, Operations Personnel 0 0 0 Operations 1,278,530 1,244,815 0 Capital 0 0 0 74-452 1,278,530 1,244,815 0 74 Water Fixed Assets Total Personnel 0 0 0 Operations 1,280,825 1, 260,992 0 Capital 0 0 0 74 Water Fixed Assets Total 1,280,825 1,260,992 0 Year-End Year-End Year-End Projection Variance Percent 0 #DIV/0! 0 #DIVIO! 0 #DIV/0! 0 #DIV/0! 0 0 #DIV/0! 0 0 #DIVIO! 0 0 #DIVIO! 0 0 #DIV/0! Workers Comp, Self Insurance Personnel 49,077 114,934 218,900 218,900 0 100.0% Operations 655,244 543,344 971,100 972,100 1,000 100.1% Capital 0 0 0 0 0 #DIV/0! 81.850 704,321 658,278 1,190,000 1,191,000 1,000 100.1 81 Workers Comp Total Personnel 49,077 114,934 218,900 218,900 0 100.0% Operations 655,244 543,344 971,100 972,100 1,000 100.1% Capital 0 0 0 0 0 #DIV/0! 81 Workers Comp Total 704,321 658,278 1,190,000 1,191,000 1,000 100.1% Liability, Self Insurance Personnel 0 0 62,300 62,300 0 100.0% Operations 1,031,903 868,633 741,000 741,000 0 100.0% Capital 0 0 0 0 0 #DIV/0! 82-850 1,031,903 868,633 803,300 803,300 0 100.0% 82 Liability Total Personnel 0 0 62,300 62,300 0 100.0% Operations 1,031,903 868,633 741,000 741,000 0 100.0% Capital 0 0 0 0 0 #DIV/0! 82 Liability Total 1,031,903 868,633 803,300 803,300 0 100.0% Unemployment, Self Insurance Personnel 0 0 0 0 0 #DIV/0! Operations 11,402 12,564 10,000 10,000 0 100.0% Capital 0 0 0 0 0 #DIV/0! 83-850 11,402 12,564 10,000 10,000 0 100.0% 83 Unemployment Personnel 0 0 0 0 0 #DIV/0! Operations 11,402 12,564 10,000 10,000 0 100.0% Capital 0 0 0 0 0 #DIV/0! 83 Unemployment 11,402 12,564 10,000 10,000 0 100.0% Expenditure Summaries 23 0111312009 City of Tustin FY 08-09 Mid Year Budget Review 06107 07108 08109 Year-End Year-End Year-End Actual Actual Cur Bud Projection Variance Percent Equipment Replacement, Non-Departmental Personnel 0 0 0 0 0 #DIV/0! Operations 30,453 21,530 293,400 293,400 0 100.0% Capital 685,041 230,785 1,792,000 1,792,000 0 100.0% 84 Equipment Replacement Total 715,494 252,315 2,085,400 2,085,400 0 100.0% END OF EXPENDITURE SUMMARY SECTION General Fund Fixed Assets Personnel 0 0 0 0 0 #DIV/0! Operations 4,444,339 4,091,872 5,500,000 5,500,000 0 100.0% Capital 0 0 0 0 0 #DIV/0! + General Fund Fixed Assets Total 4,444,339 4,091,872 5,500,000 5,500,000 0 100.0% TOTAL ALL FUNDS Personnel 31,678,528 35,198,835 40,061,382 38,712,200 (1,349,182) 96.6% Operations 66,498,974 123,370,849 85,355,018 72,614,785 (12,740,197) 85.1% Capital 57,236,924 19,521,207 69,379,000 26,143,046 (43,235,954) 37.7% TOTAL ALL FUNDS 155,414,426 178,090,891 194,795,400 137,470,031 (57,325,369) 70.6% Expenditure Summaries 24 0111312009 m 'O C O C O V V oD o0 O N O O O O W O CD O O O O M O O O O O O O O O O O O O O O O a0 liJ U M M O 'V' O I~ O O N O O O O O O O O [O .O ~ ~ O~ V O ~ N V~ N ~ ~ d M M O 1~ L(7 O M O M W O 07 07 N N (D ~ 6) a0 M ~ N [D O Q) C N ~~ M N 0 0 0 0 O O O O O O O O O N O 00 ~ 'O a0 O M M ~ O O O O O~ N~ 0 0 (.O ~.O o0 O O O O O Q~ O O O O O O O O O O 7 O U m ~~ N ~ V ~~ O M N V ~ M M dam' ~ cD f~ ~ M d' 07 I.f) (D ~ O l2'7 O ~ ~ Q~ 07 N I~ ~ CO c0 'D V' V' M N 0 0 0 0 O O O O O O O O O O O O O O O N~ ~ O 00 oD .-- cD 0 0 0 0 N ~ O 0 ~~ N O O O O O O O O O O O ~ ~ ~~ 0 N cD d' O) ~ O M Q m U co cD D cD ~ u-i c~ v of w c0 00 ~n co ti co c o~rnrnin v ~ r` N f~ ~ CO t oO 'a O O 0 0 0 0 0 0 0 O O O O O O O O O O O O O j O O O O O O O O O O O O O O O O O O O O O O O O ~+ O O 6l CO o 0 0 Imo. ~ . 'Q O O ~ ~- V 01 <i' O ~ 1 a U ~ ~ ~ ~ ~ ~ ~ ~ ~ cD r- 61 O~ ~ M d N I~ cD pp ~ [n CO O ~ N 0 0 0 0 0 O O I~ ~ ~(') X 0 0 p N~ ~ ~ M (D O O O O V O o0 M_ ~ Q7 CD O CO ~~~ Q7 O ~ M O O M O QO O M c0 07 O CO ~ O O Q ~ Q1 07 ~ ~ N O CO 00 O W O ~ N~ I~ ~ ~ ~ O M O Q1 M ~ O ~ ' N N V V O O D M M~ ~O O 1~ ~ O I~ lL ) N O ~ M w, d X a0 c0 ~ ~ C M N A M N M ,^ W ,h V ~ L ~'' 00 'D N O ~~ ~ 0 0 O O 0 0 0 0 0 O' O 0 0 0 0 0 0 0 M O O M O a0 O O O o O O O O O M N~ 0 0 0 0 O O O O O O O O U I O N 'O M M I~ ~ N V CO GD CO Q> I~ CO O 67 O 07 C Imo. r ~' 07 cp O GO Q1 CO O V' O V iv. `-... ~ d O O N cOD ~ oD i~ O ~ N ~ 1~ O~ ." ` X W M M N N ~ ~ M ~ N N V N M L ~ ~ 00 ~~ 0 0 0 0 0 0 0 0 0 0 0 0 0 O O o 0 O O O O V L O C O O O O O O O O O O ~ O O O O o i 000 0 N 3 w ~~a O M ri I~ t~ vrnoooi~i t M N O c0 I~ r ~n oo N O O~ CO O O O O ~ Q r iY m I` I~ O O N ~ V' O) O O OO O~~ M l0 O O O O CO (D I~ B O O O V O~ ~~ Ln ~ ~ ~ V~ N a0 a0 ~ I~ a0 N A M O E M N M 0 ~ _ M M N Q) 07 O~ O N N V O O M N 1~ N ` ~ Q ~ 6~ O O O m Q) Q) 07 O 07 O O O L c ~ rn rn rn rn rn rn rn m~ ~~ rn rn rn ~, ~ rn rn rn ~~ ~ a LL ~ ~ ~ ~ ~ M _ N N O O ~ M M ~~ ~ ~ a ea v J _"~ °o I°o °o O O O O O OIO O O O O OIO O O O 00 w l o00 ° M M O O O 0 0 O O O O O O O O O O ~ w ~ O O O O O O O O O OIO OIO OIO O O O 0 0 N ~ ~ ~ ~ ~ M O O O O -~ ca m m ~ N } ~ c N ~ > O ~ N Y ~ C ~ ~ ~ Q - C N ~ ~6 ~ N ~ C ~ O O m ~ X = C ~ U O N h C W ~ L LL ~ ~ -_ U fd Y U ~ ~ m 0 -O H m ~ ~ cn m 0 p o J c W ~ J a~ U ~ ~ 2' N ~ U ~ U O ~ 'S ~ U p ~ er ~ H > U ~ ,~ c a W ~ a p . N "' ~ ~ ~ m i ~ z ~ ~ ~ c a a J ~ Z U Q ~ ~ a > a a ~. > c"o~ ~ m ~, ~ > m~Q a oaa a ~ a ~ a ~ a s > > d ' ~ ~ ~ U ~ ~ cn F- a> ~ p a> > > ~L ~ ~ ~L ~L o F U - U.c m~E- ~ Q Q c mv~ ~ Q ~C~C~ Y m m U U U UU ~, ~ U U F- J I- ~~ F- J~ U ~ U U U U U d. N M ~ ~ ~ tf) In Ln V' ~ V V ~ 'ct O O O d' `7 ~ ~ ti ~ ~t ~t V O V' O ~ _ (D GO o0 M M U O O O O O O O O O O O O O O O O ~~ 01 -O C O c 0 O O O O O O O O O O O O O O O O 0 0 O O O O O 0 0 0 O O O O O O O O O O O O O O O O O O O O 00 111 U O O O O O O M O M O O O O O O O O O O O O O O O O O O O O O 0 0 O O O O O O O O O (6 ~~ O CO O CO O O M M 0 0 0 O O O O O O } d O ~ O ~ O O O O ~~ M M O O O ~ 00 ~~ ~ I~ O O LL's ~ O O ~!") O O O N N N N V ~ 67 C ~ O O O O M M O O O O O O Q) Q) O~~ OO 00 07 01 O O O O O O O O O O O O O O O O O O O O O O O O O O O O 00 ~ -O ~ O O f~ M CO ' O W W N N O W O O O O O O O O O O O O O O O O O O 0 0 0 0 ~ ~ O O U m M CO 00 V O ~f) 01 O N N M M O O O O O O O O O M M CO Lf) ~ I~ M N 00 M M l!7 ~f7 M M O O O Q7 ~ O O O O O O O O O O O O O N M M ~~ N r CO ~ ~ N _ M O 00 ~ O N j O O O 1~ M O O O 07 O O O 07 O~ V a0 O 67 61 O O O O O O O O O O O O O O O O O O O O O O O O O O f~ ~ O cD O 1~ V V O N N 0 O O O O O O O O O O O O o0 O M O N Ln f~ O ~ Z. CO O cD I~ N M O~ 0 0 a0 00 N N a0 0 M M O O O 00 M ~ Q ~ U ~ O CO ~O O 07 M ~ W W M M 6J 01 V~ O O O O O O M M O N O N ao a0 W W M M N~ V N CO c0 aD -O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O~~ 0 0 0 0 0 O O O 0 O W O N I~ U O O O ~+ CO O h- O rn M O O 6) O V' V oD o0 O O 0 0 O O O O O O O O O 0 O i~ O~ ~ ' 'p GO O~ O I~ ~ O O O O O l! ) O ~ ~ U ~ O CO LO 6> M ~ V V N N O O V V O O O O O O O O O M O M ' Op ~ op (p CO M- M ) LfJ N N L( t0 CO ap -O N O N N 0 0 0 I~ ~ O O O 67 61 O ~ O~ X17 N N O O O O O O O O O O O O O O O O 0 0 O O O O O O O O O O ~ I~ ~~ O O O <Y V O N N I~ ~ O O O O O O O O O O~~ ~ ~ ~ O Q 'O O O O~ O~ M CO ~ . lf) l(7 (~ ~ O ~ P, d ~ ~ X ~O & L1J OO 'O N O~~ O O O O O O O O O O O O O O O O 0 0 O O O O O O O O O O 0 0 O O O O O O O O O O O O O O O O Imo- U +-' O N ' 0 0 0 0 0 O O O O 0 0 O O O O O O O O O O O O O O ~ O O O „ a` Q O O l0 ~ p 5 < W ~ ~ M M W M //~~ ti ~ oo ~ ~ O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O ~ L O O O ti O O O O O O O O O O O O O O O O O O o0 O ao 3 ~ a O O O O~ O Q) c0 O CO 6i O~ ~ M 00 0 0 O O O O O I~ O~ 1f [p cD O~ O I~ ~ O O O O O u7 O 1 F O ~ ~ p ~p ~ O M ~ ~~ O) 01 ~ t(j N N O O O O O O O O O M O M ~ ~ = a0 aD O O ~ ~ M M N ti') ~ N N 0 ~ cD t0 Q L 'O C O m O 6~ O QJ 07 O) O) Q1 m 07 O) 07 01 Q) O O Q) O Q) 07 O Q) O O O O QJ O a 7 ~ Q) Q) 07 07 N ~ ~ 07 ~ O) Q ~ Q~ O) O 07 O) Q1 N 07 O ~~ ~ •- N M N e- O ~ ~ ~ ) ~ N ~ O M N O O a Y Y ~ ~ ~ 3 ~ ~ d U ca ~ O C m Q ~ ~ ~ ~ . ~ U ~ ~ ~ N ~ c U c ~ v o o ~ a~ U ~ ~ ~ ~ O c ~ Q Q ~ Y Y a~ C ~ p - m ~:.~ O w c0 d d ~ C d ~ Y y o ~ m Y ~ ~ d a E o ~ ~ m ~ ~ ~ m ~ m ~ 0 J N ~ O C ` ~ 'O ~ N O O d d > E c I a U ~ U C `° ~~ ~ ~ 0 0 c ~ I- W o a ' m N o ~ ~ (n ~ c ~ N ~ o- Q Z > ~ ~ N ~ o li ~L ~ ~ ~l H ~ c U ~ ~ ~ N m ~ m m c o ~ c a i O ~ ~ ~~ ~ c ° c = `m ~ ~ ~ ~ m ~ m ~ ~ ~ ti ~ _ ~i ~ ~ p ~ 0 0 U = :,a 0 U (7 m C j ~ F- ~ ~ C7 ~ U v i 1- ~+ O> m ~ ,~, ~ ~ O ~ ~ ~ ~ ~ N ro m ~ J U J U ~ ~ ~ ~ ~ ~ U U ~ C7 d U ~ M M M M ' (D cD ~ O O ~ ~!") O O (O N N ~!') 07 07 O M CD CO J d V V~ O O O O V V O O ~ O O O O O O O O O ,„ ~ N N N N N N N N N N ~ ~Y d' V~ 07 'O C O O O O 0 0 O O O O O O O O O O O O O O O O O O O O O O O 0 0 0 0 O O O O O O C O c0 W U O O O O O O O O O O O O O O O 0 O O 0 O O O O O O O O O O O O O O 6~ O~ M 1~ N p (6 -p O O O O O O O O N M O } O O O O O O ~ ~ ~~ _M N N N m ~~ O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O cD O O) O 0 0 0 a0 ~ 'Q O O ~ ~ O O O O O O O O O O O O O O O O O M 01 O O O O O O ~ m o0 O M O O O O O O O O O O O O O O O O ~ ~ O) c0 6i O U M M O O O O O O ~ ~O c0 CO M ~Y O a0 W O O N N N N N N ~ M N ~ N 00 'O O O O O O O O O O O O O O O O O O O O O O O O O cD O O) O O d d O O O O 0 0 O O O O O O O O O 0 f~ ~ O O O O O O O 0 0 0 0 O O O O O O O O ~~ 6~ 0 O O Z' Or Or m c.0 07 O a M A O U N N N N N ~ N O O O O ~ N N O CO u'7 O `~ `~ `~ cD U N N N N ~n { "r ~" M 'O (n O N~ O O O O O O O O O O O O O O O O O O O O O O O O O O O O M O O 1~ O~ M V O O 67 O X 0 0 0 O d' f~ ~~ O O O O O O O O O O O O O O O O O ~ ~ M M O c0 O O H 07 M O :D Q O /~ V C d op .- O O M N O ~ ~ I` M c 7 O p is W ~ ~ ~ ~ $` CO 'a ~ O N O 0 O 0 O 0 O 0 O O O O O 0 O 0 O O O O O O O O O O O O O O O 0 0 0 O 0 O O O O O O O O O O ~. ~ O h- U -~-' O N 'O O O O O 0 0 O O 0 0 O O O O 0 0 N O N u'~ O V » O O O O O O O O 'p C O O cf ~ N O O O xa a d ~ ~ ~ ~ ~ O O O gg X M M ~D. t' _ W ~ ~ O O c0 ~ o 0 0 0 O 0 O 0 O O O o O 0 O o O O O o O O O o O 0 0 0 O O O 0 O O o 0 0 O O O O 0 O = 1 V O L O C p r~ ~ -0 O 0 O 0 O 0 0 0 0 0 0 0 0 0 0 0 0 0 ~°~ ~ ° ~ ~ o m oO oO 0 o o o rn rn L r O O O N N N N IN ~~ N~ 00 ~ 1~ ~ ~ _ N N ~ Y1 N N tD N O O d Q 'O O O O O) Q~ O) O) rn 01 61 m rn rn rn Q> 07 Q) 07 rn rn rn rn L c ~ rn rn rn m rn rn rn rn rn rn rn rn rn rn rn rn rn rn rn rn a ~ M d' N N O O) M N c0 f~ N (D I~ a0 O M O O ~- O O O N N O N N N ~ > .a ~, '~ o ~a v ~, ~ o U ~ C ~, ~ C C N d O Q _ f0 ~ ~ O `-° O E m m C ory UCi c Y -o :° w Q (6 in c - ~ ~ o E o C (6 d ~ L C C m C a~ E ~ ~ U Cn (D d ~ (d C N Q C ~ fA C ~-' ~ O C cn ~ a'i w ._' ~ U E ~ v ~ ~c ~ Q m U -p ~ F- m - c O ~ ~ ~ ~ ~ U Q ° ~ a d ~ ~ E ~ > Q E Cn E n N C ' U ~ N U N C U ~'-- D C U ~ N O C 'cp m Y o ~ ~ L c c o ~ 4 c ~ ~ _ ~ o LlJ o a Q 0 0 ~ m ~ c ~, ` a c ~O o v U ca ' ~ Q - C lL L "o ~ N ~ C `6 V c ~ - ~ Q U ~ y ~ U m cCO N `~ aci ~ ° 2 g N O ~ i0 ~ ~ ~ O 1~ ~. c a a > Q ~ ~ ~ _ ~ 3 a ~ Q , m a ~' a .+ ~ Q ~ C L ~ y ~ ~ ~ Q ~ a a Q ~ a a a d ~ ~ ~ O ~ ~L _ ~L = ~ ca ~ ~ Q ~ > > cv ~ ~ ~ ~ ~O cp 3 ~ ~ m x c ~ ~ ~ ~ ~ U a ~L LL ~L ~ Z m ~ m ~ c~ ~ Q m U a~Oi ~ ~' pO ~'0 OD m Q ~ : U : U C7 m ~ ~ U U U U U U U n. U ~ O N M V F- ~ (O N N N M M M M M M M M ~ ~ O ~ O I~ O ~ O ~ O ~ O ~ O M M M O O O ' O O O O ' ~ d' ~Y V' ~Y ~ ~t ~t u > ~n ~n ~n ~ ~n lf ) rn -o c o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o c o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0o w -~ O ` 0 0 0 of ai o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ~ o . c ~ ~ 0 0 0 0 0 0 o a~ ri ri o 0 0 0 0 0 ~ d N N cOD ~ ~ d' ~ ~ 6> C N O O O O O O O V ~ ~ ~' O O 0 0 O O O O O O O O O M M ~ l0 O O O O O a0 ~ '~ O O O O ~ ~ ~ ~ LC) I~ ~ O ~ O O 0 O O 0 O O j~ aO .- M .- O O O N O OO N ~ o0 ~ ~ O O 0 0 U m CO M O Q~ 07 a0 00 N N ~ l0 O " O N O N N N t1 ) ~ N O _ Q~ O _ O cD c0 00 'O O O O O O O O V V V ~ d' O ~ O O O O O O O O N~ I~ -p O O O O O O O O O O O O ~ O M ~ ~ M ~ ~ ~ O O O O O ~~ N N ti ~ O O O O 0 0 0 O O O O O O ~ ~ O O O ~ 6l O O O O O o0 a0 ~ O ~ ~ N N Q (6 Qj Qj a0 00 N N ~ ~!") O O ~ ~ O O ~ U M M N N N N N N ~ ~ O) 07 O O Q) N N Q1 Q~ O O ~? a? N O O m M "O -O O 06 O O.. O O O O.. O O O O' O O O. (-7 O O 0 O 0 O O O O O O O .. O ~ ~ tom. O O 0 O O O O O O O O O O 1~ O ~ O ~' O V - ~ W Q O: O : 0 O 0 O 0 1~ 0 f~ O O O O O O O O ~. ' O N O N M N M N ~ M ~ 'Q O O O O O O O N ~- U ~}" ~ pp M o0 M CD CO CO CO O N O N t7' N V N O O O O M f~ N N I~ ~ p 6i O m N r r- ~ ~ << ~ ~ 00 -O to O O O O O O O CO CO CO CO O O O O O O O O CO ~ ° ~ O~~ O O 0 0 0 O O (O c0 ~ ~ O O 0 0 O O O O Q~ ~ ?' ~~ O O O O O O O ~ ~ ~ ~ O O O O O O O O O =p O O M M ~ Q O O N d X - - ~ ~ ~O ~ ~~ W L ~ ~~ CO "O ~ O N O O o O 0 0 O O 0 O 0 O 0 O O O o O O O o O O O o O O O' o O O O o O O O o O 0 O O r- U "-' O O O O O O O O O O O O O O O O O O O O O /1 ~ O N '~ 'p C O O O O O O O O O O O O O. O O O O O O O O. O O O O O O O O N ~ ~ ILn Lf7 O O ~.A tfJ O O O O N ~- ~- ~ tf") N N O O N' N N N M M I`~ ~ ~ 5.. - W N N M M /~ ~ 2: it ~ !tne . ~ ~ c0 ~~ 0 0 O O O O 0 O 0 O 0 O 0 O 0 O 0 O 0 O 0 O 0 O 0 O 0 O 0 O 0 O 0 O 0 y V L o c~ o - 0 0 0 0 0 o ~ ~ v v 0 00 0 0 0 0 0 0 0 0 0 n. ti~ -o ~ i Sri o r O o M M O ~ ~ ~ y ; O m N N N N N N O O O O O O O O ` r 0 p O p Q1 00 00 1~ ~ l17 ~ O O " ~ ~ O O O ~ N }1 l0 ~O M M M M o0 O aO O N N ~ ~! ) O a O) Q7 O M O ~ = N N N N O O CO CO ? O w, M M Q 'O 6~ Q) O O 07 O Q) O O 07 O) Q) 61 O ~ C ~ O ~ 07 O ~~ O 07 O) O~ O a ~ ~ N 67 M M M M c'r1 M M M M O N I~ ~ ~ ~ ~ ~ ~ ~ . a ~: v J O C ~ U C O E ~ N ~ ~ F- < O .~ ~ °~ (6 ~ a~ O m N Z - C C ~ C ~ C m > ~ ~ 7 O U p a~ ~ aN ~ 2' -o ~ E ~ i O ~ ~ ~ ~ L E ~ U ~ ~ o ~ Q `° N m N c ~ o ~ < 1 Cn C O C C ~ (~ (6 '0 [ N 7 Q Q '00 O t ~p c6 - ~ ~ > ~ ~ ~ ti ~ W Y O Q w _ ~ ~ ~ ~ N C (~ ~ I f C v O C ~_ C ~ C > Q Z O ~ ~ f ' ~ = ~ ~ ~ C ~ N ~ ~ N C ~ p a j a ~L ~L ~L ~ F- ~ ~, ~ ~ ~ co ~ z ~ ~ U U U U c U p` U ~ ~ _ U~ m a`> m m ~ o m a`> - ~ M M M M ~ ~ M d. ~ O s ~ ~ L~ (O CO c0 CO CO CO 3 ~ U o i ~ (d (6 3 Q y O _ ~ 3 = ~ ~ ~ ~ ~ ~ U U 6 ~ O O (D cD O N v m 'o a T m a U I~I, wV W ~O L d = 0. L ~ V ~ `N r Q 0 ~~ V a a v O -C O 0 0 0 0 a0 L11 U O O O O O ~ ~~ O O O O } d N ti COO COO r ~ 6l C~ O O O O O O O 00 ~ '° O O O O O O O O O>> U m O O O O O O O O ~ U7 O O N I~ O M ~ Ln oO 'D O O O O O~ j O O O C f~ ~ O O O O C oa ~ O N j O O 1~- U O O O O N ~. O ~ O_ U O N N ~ ~ ~ O ~ Q C J O CD O O dam' O W O W d' N V O 0 0 0 0 0 0 O ~t N N 0 0 0 0 oO O 0 0 0 0 0 0 O m I~ X 0 0 0 0 0 d' 0 0 0 0 0 0 ~ CO O~ 00 O O O O O v (O o 0 O O o O Moooooo I~ N «7 a0 O O O O r~ N ~ o~ CO O O O V I~ V ' O O N ~ ~~~ O N O O V N O 0 0 0 0 0 0 O d' N N 0 0 0 0 00 CO 0 0 0 0 0 0 O O) I~ V' O O O O O <t O O O O l!') CO 67 W O O O O O M V O O O 6) O O O ~ O M 0 0 0 0 0 0 I~ N LC) W O O O O I~ N N C[) I~ ~ CO N O CO O O O V f~ <t ~ O O O O O ~ O ~~~~ O N O O d' _ ~ CO ~ N O 0 0 0 0 0 0 O CO N o0 O O N aO 0 0 0 0 0 0 O O I~ C[') O O O) 0 0 0 0 0 0 O ~ o ~ 0 0 ~ M ~ ~~ ~ N ~ ~ N ~ f~ M V O N O O O O O O O O O O O O O O O O O O O O O O O O O O O O 0 0 0 0 0 0 O O O O O N N ~ ~ c 7 M c 7 ~ ~ ~ ~ O 0 0 0 0 0 0 O CO o0 00 O O N N 0 0 0 0 0 0 O O N~ 0 0 6l N 0 0 0 0 0 0 M M C 07 O O Q) M ~ ~ C'? ~ pp ~ N O ~O O I~ ~ N d O N M O a7 N N ~ CD o a o 0 0 0 0 0 0 0 o O o 0 O O O O O O O O O O O O O. O 00 0 0 0 0 0 0 M o0 <t o0 O O M CO CO N M O M r- M N ~ l!") d" lfJ CO N I~ N ti N 6J Q1 M M M M CO N ~- ~ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ~ M O O O ~ ~ o 0 N oD O a0 N d' O) O ~ ~ ~ N O O ~ M M ~ W N ~ ~ 0 0 0 0 0 0 0 0 0 0 0 0 0 O O 0 O ~ l!'7 O O O I~ CL') ~ O O V ~ r N r ~ ~ ~ ~ ~ N 07 M O O I~ O M a c U (6 ~a a ~ ~ ~ ~ ~ ~ U U ~ °3 U ~ ~ O O O O O O ~ ~ ~ O~ O O O) Q1 O) O~ O) O O) O) O O) O) O Q7 O) Q7 O O) O a1 m Q) O) 6~ a1 O) m 01 O Q) O) O 67 O O O 6~ N N a0 M lf7 N N oO 6l O N M N O O O I~ ~ O O O O ~ Cn I~ O u-~ 0 0 O O O N O O ~ O O Oc0 O N I~ N O .- ~ ' ~ Ln lf'7 O ~!'~ ~ I~ O N I~ ~ O' O) o O O O O O O O O O f~ O M O ~ ~ O V CO CO M N ~ 67 O) 6~ In ll'J M M Q1 N N ~ ~ O ~ N N O O_ N ~ .- V' O M ~ ~ v O O O V V 0 0 0 0 0 0 0 0 Q~i CO ~ O O) O I~ M ~ .- CD N OD O M O' O 6l m O ~ ~ ~ O) CO N O N ~ 0 0 0 O O O O O O O O O O M CO M tC) M M CO M N ep O ~ W N N ~ ~ i (O M ~ M M ~ ~ ~ o ti ~ N ~ ' ~ N CO f~ l!'7 aO ~ CO M ~ a0 (O I~ N O O O O M ~_ CD CO W ~ ~ ~ ~ ~ ~ ~ 0 0 0 0 0 0 0 0 .- O M m M O ~[7 00 ~ O ~ N V O N I~ O O O M N ~ 0 0 0 0 0 0 0 0 N O ~ ~ N dO' O ~ ~ ~ ~ ~ ~ oc~ o N M O O O) ~ ~ ~ ~ ~ ~ ~- M lfJ J Q O ~ ~ _ f6 c ~ O ~ ~~ Q C t O O " ~ .3 w O ~~ a i ~' S ~ W p ~ o O ~ ~ ~ ~ ~ Q ° m C X w ~ C c u ~ ~ O ~ C O Z ~ C ~ ~ _ v c ° ~ O o c ° N E ~ a Cn -p ~ '~ Q U ° N ° °~ 'O ~ m ~ ~ Z ~n 'o c ~ t j c p o `i' ~ ~ o ~ G ~ m ~L m ~ ~ ~ ~ i ~ ~ - ~ a o ~ N Q_ ~ > o ~ ~i Q N +- Y Q ~ ~ Y o ~ p a to C o ~ G ~ C ° j aav U zaacjr~~ ¢ Z~ m ~`iU ' ~ n ~i~~~Q a « ~~i~~iiU~~ -oa_ ~ ~V c ~ cQ ¢ a`~ o O U ~ R ~ U ~ ~ ~ j j ~ ~ U ~ U j ~ ~ ~ J ~ ~ c d U C.> m p Q :~ :cam. m m p ~ U U ~ m~ Q' ~ ~'` :~,^ ~ a~ a~ m O ~U U Qmj 0 ~ ~ > ~ p Q U~ ~ w m a rn cfl O Uc~~ ~ 0 0 0 0 0 O O O O O g~c~~ U 0 0 0 0 0 0 0 0 M M M M M M M M U~ _ M M M - rn rn rn M M M U O ~ ~ ~ ~ ~ ti ti ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ p7 'O C O C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O 1~ O !~ CO O W U M O O O O O 0 O N N O ~~ 0 O O V V <Y M ~ } d O N N N O M M M M Q) 0 0 0 0 0 0 0 O O O O~~ O I~ O O O O ~ ti ~ V 00 ~ 'O 0 0 0 0 0 0 Q) 1~ ~ O _ O U m CO _ (O _ V V V _ cY _ d N N 07 ~ M M M M 00 'O 0 0~ 0 0 0 0 0 0 O f~ 0 0 0 0 0 I~ O ~ O ~ O ~ O~ 0 0~ lf'7 0 0~ ~ N O 7 Z' O~ d' M V N ~' ~ V Q ~ ~ N N O U M M O V I~ N C 6) M ~ ~ M M N N co -o 000000 0 0 0 0 o a~ ~ 000000 0 0 0 0 r- v o o a~ ~. . 0 o u-i o o ~t o N V o f ~ t~ 0 ~ 0 o o `° o~ v ~ 0 0 a U O ~ ~ ~ N N 67 ~-- O N N_ r- N :i~, , N 'D ~ O N 0 0 0 0 0 0 M O O O O 0 M O M O M O c0 O I~ .-~ ~ O O N O O O O N 67 67 ~.O ~ Q -O l(7 ~ LO t.C) 61 O O .YI^ L n W " ~ ~ aoa a~ 000000 0 0 0 0 yT` o~~ ~. ~ U +" ' o 0 0 0 0 0 O N O O O O 0 N 0 O 0 O 0 c0 O N O O O O O O M ~- O- X O O O O (00 O O O O Ll') O ~ N M M cOO M W O O CO CO ~ w! N N M ~~ 0 0 0 0 0 0 0 O O O O O O O O O O O ` O C O ~ O O O O O O O O O O ' I ~ 'D O ~ O N In O O V O N V e0 I~ ~ O O O c.0 O7 O O N C ~ O rt m N~ V M O O M M ~ O V r Q O M O m V V O) O) ~~ f~ 1~ ~ ~ ~ O~ N O 07 ~ O N N o0 a0 M M M O I~ .- O ~ d M ~ Q 'O O) 67 O) O m O O) O 6i O O 07 07 O O O ~ a C ~ W O O 61 O O O ~~~~~~ ~ ~ ~~~ N N N o0 07 N O O O O O ~ 'C M ~ ~ N o0 O O O O 'a ea v J O O O O W ~ O IO M M O m MIW M M cM7 I M V d ~ ~ N N M' M M M M M N N N cD cD M N O O O O O O O O O O O O O O O O O W O O O O O N N c0 01 ~ •V V ~- ~ O _ _ ~ cD cD M M 07 GO M I~ ti ~ ~ N O O O O O O O O O O LO Ln O O O O O O O O O O O O N O O o °o °o °o I°o °o, to Sri 0 0 0 0 0 0 rn 0 O~ ~ I I 0 0 0 0 0 0 0 0 O O O O O O O O O O O O O O O O O O O O O O O O O O O O ~ ~O O O Q) O M M I~ ~ O O) ~ V M M O O O O O O O O O O N O O O 01 Q) O O Q1 ~~~ O) O O Q~ Q~ O ~- ~- O O 0 c p~ 'O E ~' E ~ ` N N ~ O ~ ~ N j~ 2 W a ~ -o Q c ca p c ,E 'm 3 '- ~ N c J ~~ ~ N ~ N~ O U Q a D O ~ id ~ ~ (O d' c Y J [O - C ~ m 'C E v ~ U ~= d o ~ L ~ m- O c ~ o c ~ ~ ~ E E ~ _N Q m ° 2 aLi ~ ~ ~ a> ~ > > t- 't ~ ~ -~ a> U ~ ~ ~ cb ~ ~ ~_ •~ c -o ~ c Qcj Da w ~a ~ U o ~ > m o a`"i U c c c r~ Y m ~ v ¢_ m ~ o pa mo ~ ~ ~g Q y ~° ~ a~i c E ~ ~ Q I- O j ~ O p a ~ ~ ~ L.L ~ O ~ U ~ ~ ~ C~ Q j ~- U ~ y c m~ LL U ~ U ~ U U ~ o o :~ ~i ~ .c m Q m E m m ~ ~ U n ~ a ~ '~ -o ~ ~ o -Q -o ~ c c ~ aa~~j~a ~~i U a ac~~ ~ time -j ~ v ~iiiiiggU ~~ Q Q'~gg ~~~ ~ g c c g g m U U U m m Q ~ Q a U m m > c c m Q Q m m m :~ ~.:~ m m U U U g g~ v °~ ~ U~~ J J ~~ a ~ ~ a ~r-~~~~ ao rn ~~~ oo M v~v u-~ co U ~~rvvvv co cD ~~r~ oo m _rnrn_rn_ rn _rn ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ti O O O O V O O M ~ ~ O M lf7 O In N N ~ O Qoi ~ O~ ll~ ~ N V d' O _ O ~ t!") _ t() ~ O ~' O Q) ~ O V N 07 ~ ~ ~ ~ ~ ~ O 67 ~ ~ 01 O O CD o c o °o °o °o oD L1J U O O O O N _O 00 N ~ n` ° O ~ m O O oD ~ 'O O j 7 O O O O (..) m o 0 0 0 0 0 N ~ N 00 -O O O O ~ j O O I~ ~ O O O O O ~+ Q m O N j O I~ U O O O O O ~ C) `' 00 -O O O~ N O O O O O O 'O-' O O O O ~ ~ ~ ~~~ ~" N~ Q ~ ~~,v: d ~O y„ w L ~ `~ ~ ' co -a a> ~' 0 0 0 ~ o a~ ~ 0 0 0 0 0 0 t o ~~ ~ ' o c 2 n. w ~ ~ _ ~ L ~, i/ O m ~ o ~ 0 0 0 N + `. ~~~ r~ c~ 0 0 0 3 ~ d ~ ~~ ° m F O 'q 9~ 66 P ~ ~ ~ 0 0 ~ ~ ' ^ ~ : { I ~ ~i jy, . v ~ ' ~' O ~~ ~ ~ a £ ~, a v ' 0 Q o = .Q - U -~ N N N ~ ~ 0 ~ ~ U U Q ~ J ~ ~ ~ ~ M 07 Q1 0 M 0 0 0 a 0 M v a~ .o a T m a U