Loading...
2007/10/09 City Council Resolution 2007-171RESOLUTION NO. 2007-171 RESOLUTION APPROVING AND ADOPTING A BUDGET FOR THE CITY OF ROHNERT PARK FOR FISCAL YEAR 2007 -08 WHEREAS, the City Manager has heretofore prepared and submitted to the City Council a proposed budget for the City of Rohnert Park for the fiscal year 2007 -08; and WHEREAS, the City Council has extensively considered the budget submitted by the City Manager and has made such corrections, addition and deletions as it deemed necessary. NOW, THEREFORE, BE IT RESOLVED, by the Council of the City of Rohnert Park that the City of Rohnert Park Proposed Budget, 2007 -08, a copy of which is attached hereto and by reference made a .part of this resolution, be and the same is hereby approved and adopted as the budget for the City of Rohnert Park for the fiscal year 2007 -08. DULY AND REGULARLY ADOPTED this 9th day of October, 2007. CITY OF ROHNERT PARK Mayor ATTEST BREEZE: AYE MACKENZIE: ABSENT SMITH: NO STAFFORD: AYE VIDAK MARTINEZ: AYE AYES: (3) NOES: (1) ABSENT: (1) ABSTAIN: (0) 19 fljiNERT PA 'N%,�-A L I F O R N_100' 62 CITY OF ROHNERT PARK www.rpcity.org A P P R O V E D B U D G E T 2007 -08 for Operations as Submitted to the CITY COUNCIL by Steve Donley City Manager October 9, 2007 T A B L E O F C O N T E N T S Page Color Budget Calendar -- White City Officials -- White Organization Chart -- White Budget Memo 1M -14M White Positions and Pay Ranges or Rates 1 -4 Green City Staffing History -7/04 through 6/08 (Actual Positions) 5 Blue City Staffing- Reg. Full -Time Employees (Authorized Pos.) 6 -10 Blue Cash Balance (Other. Funds) at June 30, 2007 11 White Reserve Funds Summary 12 White General Fund Recap 13 White Anticipated Revenues 14 -16 Canary Comparison of 2006 -2007 Budget with.2007 -2008 Budget 17 -19 Pink Anticipated Expenditures by Departments (with notes) 20 -25 White Summary of Lease Purchase /Debt Service Payments 26 White Golf Course Revenues 27 Green Recreation Programs Revenues and Expenditures 28. Green Sports Center Revenue and Expenditures 29 Green Senior Center Revenue and Expenditures 30 Green Recreation Department Summary 31 Green. Performing Arts Center Revenue and Expenditures 32 Green Utility Operations (with notes) 33 -36 Gold Recap of Capital Expenditures 37 -39 Gold CITY OF ROHNERT PARK 2007 -08 Budget BUDGET CALENDAR March 27, 2007 Budget work session with council March 30, 2007 Budget packets sent to departments April 2 - April 30 Preparation of departmental budgets May 1St Departments submit budget requests May 2 - May 9 Budget conferences with departments May 10 - May 25 Summarize budget requests and review budget with City Manager May 28 - June 15 Prepare budget document June 12 - Sept 30 City Council budget conferences October 9th Public hearing and budget adoption CITY OF ROHNERT PARK CITY OFFICIALS City Council: Vicki Vidak- Martinez, Mayor Jake Mackenzie, Vice -Mayor Tim Smith Pam Stafford City Staff: City Manager Assistant City Manager City Attorney Director of Administrative Services Director of Public Safety Director of Public Works/ City Engineer Director of Community Development City Clerk Amie Breeze Steve Donley Dan Schwarz McDonough, Holland & Allen Sandy Lipitz Tom Bullard _Darrin Jenkins Ron Bendorff Judy Hauff Advisory Commissions or Committees: Rohnert Park Association for the Arts Parks & Recreation Commission Planning Commission Mobile Home Parks Rent Appeals Board Senior Citizens Advisory Commission Sister City(s) Relations Committee Bicycle Advisory Committee Cultural Arts Commission CITY OF ROHNERT PARK TO THE HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL: The 2007 -08 fiscal -year budget for City operations is herein presented. The City's overall financial condition is still consistent with the last few years, with expenditures exceeding revenues. The budget deficit of $4.6M will once again be balanced through the sale of surplus assets. The City's revenues are showing positive gains in property tax, sales tax, transient occupancy tax and motor vehicle license fees, the cost of competitive salaries; enhanced retirement plans and health insurance for active and retired employees is increasing dramatically, resulting in a budget deficit. Revenues are projected to increase by 4% to $24.5M. Expenditures are expected to increase by about 10.75% to $36.1 M due to higher costs in salary and benefits, two new positions in Public Safety funded by the Federated Indians of the Graton Rancheria and costs related to updating the City's General Plan (funded by the. General Plan Maintenance Fee). With all the employee contracts expiring June 30, 2007, the City made a concerted effort to reduce health plan costs by moving to higher co -pay plans and sharing costs with employees. The City will continue to seek grants and other sources of funding to offset the costs infrastructure maintenance, equipment and vehicles. The City will also receive $653,000 from the Federated Indians of the Graton Rancheria to continue funding for the Public Safety Special Enforcement Unit, as well as two additional positions (School Resource Officer and Records Supervisor). For 2007 -08, the projected budget shortfall is approximately $4.6 million, which will come from the sale of surplus properties. The balance of the proceeds will be transferred to both the General Fund Endowment Fund ($7.3M) and the Retired Employee Health Insurance Reserve ($1.8M). Based on a recent actuarial study with a higher investment earning assumption, the City's unfunded liability is $32.1 M, with an annual contribution of $4M. The City is currently discussing a modified version of the plan, with a longer vesting schedule, which will reduce the unfunded liability to $27.6M and require an annual contribution of $3.1 M, or 23.5% of payroll. In addition, this new plan shares health insurance increases with future retirees. Based on this new plan, the budget allocates dollars to fully fund the annual amount through reserve contributions from both the General Fund ($1.8M) and the Water and Sewer Operations (0.2M), as well as the actual expenditure of $1.1 M for existing retiree medical expenses. Within the next few years, the City will be implementing the General Plan. The additional revenue derived by General Plan development will help reduce the City's deficit. The City's long -term outlook will depend on the amount of revenue generated by infill and new development, as well as controlling its expenses most notable through negotiating agreements with the employee bargaining units that it can afford. 1. REVENUES Projection of revenues has been completed on a conservative basis and is based on a detailed analysis of major revenue sources. The largest revenue generators,, property Budget Memo - Page 1M tax, sales tax, motor vehicle license fees and transient occupancy tax continue to grow steadily. While most revenues are anticipated to increase as the economy strengthens, recreation revenues are anticipated to decrease primarily due to changing demographics. In total, however, revenues are expected to increase by about 4% over the prior year budget. 1.1 Property Taxes Property tax revenue is distributed to all the County's public agencies pursuant to State law. During the past ten years the funds derived from this source of revenue were as follows: 4.000.000 3,500.000 3.000.000 2.500.000 2.000.000 1.500.000 1.000.000 500.000 0 ANNUAL PROPERTY TAX 1988 -99 1999.00 2000-01 2001-02 2002 -03 2003-04 200445 2005-08 2008 -07 20074)8(budget) FISCAL YEAR The property tax revenue projection for fiscal year 2007 -08 is $3,335,000, which is 14 %, or $399,000, higher than the budget for 2006 -07 based on actual receipts for the current year and the County projection of an increase of 5.32% for the next year. 1.2 Sales Tax The anticipated sales and use tax for 2007 -08 of $7,900,000 is $113,430 more than was budgeted last year. The actual sales tax revenue for the current fiscal year is approximately $7.7 million. Sales tax revenue is budgeted to grow at 2.5% for 2007 -08 based on a detailed analysis by the City's sales tax producers and a comparison to statewide trends. Budget Memo - Page 2M The projected 2007 -08 sales tax was calculated as follows: 2006 -07 Cash Receipts $7,576,455 ( +) Estimated new permits 293,168 ( -) Closed permits (38,845) ( -) One time adjustment (119,517) ( +) Estimated growth in sales (2.5 %) 188,739 2006 -07 Budgeted Sales Tax Revenue $7,900,000 During the past ten years, the growth in sales tax revenue has been as follows: 9,000,000 8,000,000 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 ANNUAL SALES TAX REVENUE 199&99 1999.00 2000.01 2001 -02 2002 -03 210304 200"" 2005-06 2008.07 2007- Mbudget) Note: There was aone -time. accounting change in 1998 -99, which added $474,000 in sales tax to that fiscal year. As part of the Proposition 57 state fiscal recovery funding mechanism, the City will receive supplemental property tax payments in lieu of the'/ cent sales and use tax. Twice a year, the County will transfer the appropriate amount to the City from ERAF. The state intends to fully compensate school agencies for the reduced ERAF with higher payments from the state general fund. This mechanism is known as the "triple flip ". There should be no net impact on the City's revenue, except for a small loss in interest earnings due to the cash flow being reduced from monthly to twice a year. The property tax in lieu will be adjusted annually to reflect growth in the sales tax. 1.3 Transient Occupancy Tax Receipts from Transient Occupancy Tax continue to be an important source of revenue for the City. The City receives a fixed percentage of all hotel /motel room rentals in Rohnert Park. On the November 2002 ballot, the City validated the existing TOT rate of 11 % (per Proposition 62) and also increased the rate to 12% effective January 1, 2003. Budget Memo - Page 3M During 2006 -07 the City received $1,771,527 from this source, which exceeds the budget projection by approximately $161,000. The Hampton Inn is expected to open some time in the Fall 2007 and tourism activity is expected to remain strong in 2007 -08. Based on these projections, the revenue projection is $2,000,000 for 2007 -08. Through the Community Development Commission, the City has been aggressive in leveraging resources with the Sonoma County Tourism Bureau. The City's efforts have led to increased bookings of conferences leading to long -term predictable TOT revenue and rebuilding the business travel lost during the downturn of the telecommunications industry. 1.4 Franchise Fees . 1.4.1 Pacific Gas & Electric Franchise: Fees collected in the current year were $383,099 and were $28,099 higher than budget. The budget for 2007 -08 is $385,000 based on current year revenue. In general, Rohnert Park receives 1% of the gross gas revenues and 1 % of the gross electric revenues as its franchise fee. 1.4.2 Cable Television, Franchise: The City of Rohnert Park has a non- exclusive franchise agreement with Comcast Cable Company. For the fiscal year 2006 -07 franchise fee revenue was $461,129, $61,129 higher than budget. The budget for 2007 -08 is $460,000, which is a conservative estimate based on 2006 -07 receipts. The City receives 5% of all cable gross revenues as its franchise fee. 1.5 Licenses and Permits 1.5.1 Business Licenses: Business license taxes are collected on retail, professional, semi - professional, general contractors, sub - contractors, wholesalers, and other classifications of businesses including residential rental property. Generally, business license taxes in Rohnert Park are based on a flat fee per the number of employees. The rates were last increased in January 1991 and validated per Proposition 62 on the November 2002 ballot. For fiscal year 2007 -08, the budget estimate. was slightly reduced to $497,000 based on last year's actual. 1.5.2 Building Permit Fees: The 2007 -08 budgeted revenues of $521,500 are based on estimated new construction within the City. This includes the balance of infill on residential and commercial projects as well as the development of one of more of the five specific plan areas. 1.6 Interest and Rents 1.6.1 Investment Earnings - A major source of revenues continues to be . earnings from the investment of idle funds. The receipts for the fiscal year 2006 -07 were $1,681,556 which exceeded budget expectations by about $482,000. Since the beginning Budget Memo - Page 4M of 2001 until 2004, interest rates have been on a steady decline, going from an average portfolio yield of 6.3% in January 2001 to 2.5% in March 2004. Since then, interest rates have been on a very slow incline with the current portfolio rate at about 4.7 %. The 2007 -08 budget is $1,600,000, which conservatively reflects today's investment market. Included in this revenue is the interest of $213,120 on the refinanced loan between the City and Redevelopment Agency as mentioned below. The city deposits about 38% of its portfolio at the current time with the State of California LAIF. LAIF's current rate is 5.2 %, about 1.2% above prior year. A large portion of the City's investment portfolio is also invested in medium term notes; which are currently earning an average rate of 3.8 %. The City also invests in certificates of deposits (CD's), which are currently earning an average rate of 4.3 %. 1.6.2 CDC Loan - In 1989 & 1990, the City and Community Development Commission entered into three (3) loan agreements for the construction of the Performing Arts Center. All loans provided for 15 -year paybacks of principal and interest. As part of the 1999 Certificate of Participation (COP's) issue (to build new City Hall), these loans were renegotiated and combined into one loan and the term of repayment was extended to match the 25 -year repayment schedule for the City Hall COP's. In 2000, the loan agreement was amended to reflect a prepayment of $785,000. For 2007 -08, the Community Development Commission will pay to the City's General Fund as follows (for construction of the Performing Arts Center): Principal Interest $64,000 (to Misc. Reserve) 213,120 (to Interest Income) Total CDC funds to GF in 2007 -08 $277,120 The outstanding debt as of 6/30/07 is $2,368,000. In addition, the CDC currently pays the City $70,000 per year for the city owned land occupied by the Performing Arts Center that was a CDC project. The CDC also pays an additional $140,000 for the land on which the Community Center and Sports Center are located. These facilities were pledged as collateral as part of the 1999 COP issue. 1.6.3 Golf Course Lease Agreement Rohnert Park entered into a new lease agreement with CourseCo to operate the City's two 18 -hole golf courses. The lease term is 20 years with an optional 10- year extension. The lease also provides for an interim period of two years during course renovation. The annual base rent during the interim period was $200,000. In accordance with the lease agreement, the interim rent for the first two years may be reduced by a Budget Memo - Page 5M maximum of $100,000 per year to offset the losses of the operator during renovation. For the fiscal year 2001 -02, this occurred and Coursco did not make rent payments for six months in 2002 -03 to recoup $100,000 of the net operating loss. The golf course operations for 2002 -03 reflected a similar net operating loss. In 2003 -04, Courseco hoped that the newly renovated courses would attract the golfers back for full play and achieve the round -of -golf projections; however, actual play fell far short of projection. Due to a combination of a national decline in golf, increased competition from new courses in the area, and a weak economy, Courseco continued to experience financial difficulty in 2003, 2004, 2005 and 2006. Understanding that the golf situation was more of a long term situation, Courseco asked that City for a second amendment to the lease to lower the rent until their bottom line improved. In March 2005, the City Council agreed to revise the contract and reduce the rent terms retroactive to July 1, 2004. Thus, in 2005 -06, the City did not receive any rent due to the prior year retroactive credit. This credit also carried over to 2006 -07, so the rent received was only $94,565. For 2007 -08, golf course rent is budgeted at $150,000 per the agreement. The amended structure of the lease provides for a minimum annual lease payment of $150,000 for the fiscal years 2005 through 2010, increasing by $25,000 every five years. The revised contract also requires a percentage for food & beverage and merchandise sales beginning July 1, 2015 based on certain thresholds. During the past ten years, the City has received revenues (lease payments) for the two golf courses as follows: ANNUAL GOLF REVENUE 450,000 414,120 400,000 385,400 370,200 350,000 300,000 25D.000 200.000 150,000 142.822 150.000 100,000 100,000 84.585 50.000. t 't ?z 0 0 1898.89 1989-00 2000-01 2001-02 2002-03 2003-04 2004-05 200508 2008-07 2007-08 FISCAL YEAR As Council is aware, the resident golf rates in Rohnert Park are amongst the lowest rates for similar courses in Northern California. Our residents pay between $16.00 and $36.00 depending on the course and the day of the week. Refer to budget page 27 for more detail. 1.7 Revenues From Other Agencies State Motor Vehicle In -Lieu Taxes - Under current law, cities are Budget Memo - Page 6M guaranteed to receive subventions from the State of California from Motor Vehicle License Fees (in -lieu tax). A few years ago, the State enacted a 66.67% decrease in this tax. Also enacted was a "backfill" to local agencies for the revenue loss (all VLF revenue goes to local agencies). This tax decrease was made because of the large 1997 -98 State surplus. The City received the "backfill" revenues in 2002 -03. In fiscal year 2003 -04, faced with a fiscal crisis and an inability to keep the cities MVLF whole, the Governor reinstated the MVLF back to the original rate. Because of timing of implementation, this did not take effect until October 1, 2003 and the cities absorbed the 66.67% loss for the first three months of the fiscal year, which equated to about $430,000. In November, 2003, Governor Schwarzenegger reduced the tax again, by 66.67 %, but kept the cities whole. Facing an even larger fiscal crisis in 2004 -05 and a few years after, the State adopted a budget plan which included a permanent reduction of the MVLF rate from 2% to 0.65 %, eliminating the "backfill ". Cities, counties, special districts and redevelopment agencies were asked to make a two -year contribution of $1.3 billion each year to aid the State with their fiscal crisis. In exchange, the Governor led a successful campaign to secure legislative and voter support for a constitutional amendment with revenue and mandate protections equivalent to or better than the League of California Cities LOCAL Initiative. The VLF "backfill" was replaced with an equivalent amount of property tax that was shifted from ERAF. Like the sales tax swap, the schools will be made whole by the State's General Fund. For Rohnert Park, the loss for 2004 -05 and 2005 -06 is $470,889 each year. In 2005 -06, the City received $2,572,107. For 2006 -07, the City received $3,074,869, which included a 2% property tax growth rate, plus the $470,889 ERAF money. The budget for 2007 -08 is $3,090,000 based on the amount received in the prior year. The total loss in property tax from the ERAF shift in the early 1990's is $919,241 for 2007 -08. In 2001 and 2002, because of the State's surplus, the City received a partial reimbursement of $100,000 for each year. Because of the State's fiscal crisis, it is extremely unlikely that the City will receive any further reimbursements. The State budget for 2003 -04 postponed the payment of all state mandated reimbursement claims indefinitely until the State's budget problems were resolved. The May 2004 revised budget extended the postponement, but required that the State make payment of deferred mandate reimbursements to local governments beginning in 2006 -07 for prior year claims. For 2006 -07, the City received $59,709. The budget for 2007 -08 is $10,000 based on the actual claims filed in the prior year. The budget assumes the continued receipt of P.O.S.T. reimbursements for Public Safety training, vehicle abatement revenue, COPs grant and booking fees. The 2007 -08 budget also includes revenue from the Homeland Security Grant for $18,000 for a fire extinguishing training system. 1.8 Revenues from Charges for Current Services In the past, the City received about $136,500 from the Cotati - Rohnert Park Unified School District as reimbursement for the field maintenance service provided by the City for the school grounds located within our City. In 2003, the School District decided to discontinue the contract with the City. Budget Memo - Page 7M The City collects zoning and subdivision fees, general plan maintenance fees and engineering fees for new developments. The total budget for these fees for 2007 -08 is $400,000. In addition, the Public Safety department receives reimbursement for annual fire inspections on commercial buildings and plan review fees for construction and remodeling, budgeted at $250,000 and fees for miscellaneous services, budgeted at $50,000. In addition, the department receives $28,000 from the State for vehicle abatement. The Rohnert Park animal shelter contracts with Cotati to handle their impounded animals, as well as receives fees for adoptions. The total budget for the animal shelter fees is $50,000. 1.9 Recreation Income Recreation revenues are budgeted to increase by 9% in 2007 -08 to $1,153,500 based on the estimated current -year revenue of $1 million. Budget expectations fell short in recreation programs due to a continued decline in attendance at the after - school programs and summer camps. This decline is most likely attributable to our changing demographics leading to an older community and a decreased use of recreation facilities. To address this trend, the City Council appointed a Parks, Recreation, and Open Space Committee to develop a vision for future Recreation facilities and programs that better meet the City's changing population. The committee's findings are expected by the end of the year. Fees were increased over the last few years to recover a higher percentage of the cost, but the increased fees may have also contributed to fewer participation. Revenues were modified downward in the 2007 -08 budget for both recreation programs and contract classes to reflect the current economic climate. The revenue projection for the Sports Center was increased by $123,000 in anticipation that EFT memberships would bring a steady increase in monthly revenue The Recreation Department operation for 2007 -08 is as follows: Budget Memo - Page 8M -9xft Outad won ommofftas Senia- C3ta (lasses RC99M Dials Oaler kn Pods Fbvai.es $515800 $110,000 $164,500 $60,000 $69x400 SMXO BPffr1Vffi 56x341 72,000 377,037 291,580 234,300 514,517 Pmfit or (Loss) Before Pchiristrai md1ocaUcn ($60,541) $38x000 ($212537) ($231,580) ($180;900) ($306,317) alocaficndRueeticn PchirisUdkn 9,499 3,717 5;886 3,717 5x885 30,149 CftYStbsiV te' PcMrW adondlocaticn ($60,0q $34,283 ($21x422) (052M ($186x785) ($336x466) Budget Memo - Page 8M 2.0 Performing Arts Center Revenue The City has a wonderful performing arts center which offers a variety of artistic events, such as plays, dance, musical performances and arts education. The Center is also rented out to private groups for productions and special events. The Center received a large endowment when it first opened. The Endowment Fund is to be retained with the interest earnings used for operation of the Center. The current balance in the Endowment Fund is $1,265,651. The Center has always operated at a deficit, with the General Fund subsidizing the loss. A few years ago, an electronic freeway sign was mounted to advertise center events as well as other private advertisement. The City's plan was that the revenue generated by the advertising would reduce the General Fund's contribution. For 2006 -07, the operating loss was $398,730. The projected loss for 2007- 08 is $327,000, based on a continuing marketing effort, increased rental fees and an anticipated improvement in the economy. In FY 2007 -08, the City Council has directed staff to develop multiple models to assist the Council in making a policy decision on the future level of subsidy for the Performing Arts Center. 2.5 Miscellaneous Income /Donations The 2007 -08 budget includes $128,000 from miscellaneous. income and donations. Surplus properties are also budgeted to be sold. The wellness center land site was sold to Kisco for approximately $3.2M. The Community Development Commission purchased a vacant parcel on the west side for an affordable housing apartment project. The purchase price was $1.6M to be paid in three annual installments. The second installment is due in 2007 -08 for $543,333. The budget also projects the sale of a wetland mitigation parcel for $1 M, the sale of a City Center parcel for $3M and the sale of the stadium land parcels for $6M. 3. EXPENDITURES 3.1 Employee Services Pursuant to negotiated Memorandums of Agreement with employee bargaining groups, this budget provides the following: All of the bargaining units' contracts were for a three -year period and expired June 30, 2007. The City is still in negotiations with two of its bargaining units, SEIU and the Rohnert Park Public Safety Officers Association. Due to rising costs in health care exceeding revenue growth, the City's primary focus is on sharing health care costs with employees to create a more sustainable financial future. Due to the City's financial condition a few years ago, it was necessary to reduce staff by 30 positions through attrition, voluntary retirement, and layoffs. Since then, Budget Memo - Page 9M the City has added back positions to assist with the workload. In 2004 -05, the City authorized 4.5 positions to assist Finance, Engineering, Building, Human Resources and the Performing Arts Center. The City also received funding from the Federated Indians of the Graton Rancheria to have a Special Enforcement Unit for Public Safety. The four additional personnel in Public Safety consist of (1) sergeant and (3) public safety officers. In addition, the City added one position for water and one position for sewer, which are funded through the Enterprise Fund. The 2005 -06 included the addition of three new positions, a Community Development Director and (2) Management Analysts to assist with the implementation of the general plan and other projects These. positions were primarily funded from fees or restricted revenues. The 2006 -07 budget included four new positions; a Fire Prevention Sergeant and Secretary to handle the new fire prevention division. These two positions will be paid by the additional fire inspection fees and permit fees. The City also added one more mechanic to assist the one mechanic that is handling all of the City's fleet and reduce outside contractual expenses. Also, a Deputy City Engineer to assist the Engineering department with the added work related to the implementation of the General Plan. This position is funded by development fees. The City recently received approval from the Tribe to fund an additional School Resource Officer and a Records Supervisor during 2007 -08. 3.2 Supplies & Other Operating Expenditures Expenditures in this area have been carefully scrutinized and services not contractually obligated have been eliminated; however some operating expenditures have increased dramatically from last year's budget, resulting in an overall increase of $1.5M or 22% to $8.2M. Most of the increase is attributable to the increased cost in liability and earthquake insurance, higher costs for CAD /RMS system, non - routine facility maintenance for the public safety main station and the community center, consultant costs for a General Plan update and legal expenses related to the implementation of projects. Expenses related to the General Plan update and project - related legal expenses come from restricted revenues and /or fees and do not impact the General Fund operating budget. 3.3 Capital Outlay Even though the City is experiencing a budget deficit, substantial effort has been placed in maintaining its capital infrastructure, which will avoid greater costs in the future. Expenditures in this area have decreased from the 2006 -07 budget by approximately $600,000 to $493,200; however, last years expenditures included approximately $155,000 in grants, while this year's expenditures have $18,000 in grants for capital outlay. The 2007 -08 budget includes $193,000 for police and fire vehicles. Refer to budget pages 45 - 47 for a complete itemization. 4. RESERVE CHANGES Items of particular interest in this area are: A. Reserve for Infrastructure Maintenance - The City customarily sets aside 10% of actual revenues from Secured Property Taxes, Transient Occupancy Budget Memo - Page 10M Taxes, and Sales Taxes in order to provide for maintenance of the City's infrastructure and capital improvements. In order to balance the General Fund, the City has not been able to make this transfer since 1998. In addition, prior year draws on this reserve depleted the balance to $0. The 2003 -04 budget included taking a portion of the proceeds from the sale of surplus properties ($2.5M) and funding the infrastructure reserve; however, not all of these properties were sold so the City was only able to transfer $509,587 to this reserve. Due to the City's financial position, the 2004 -05 budget did not include any contribution to the infrastructure reserve. Likewise, the budget for 2005 -06 did not include any contributions, but did draw $59,000 from the reserve for improvements to the Northern Fire Station and the addition of an awning at the Public Safety Main Station. The 2006- 07 budgets used $42,000 from the reserve for the Northern Fire Station upgrade. For 2007 -08, $23,500 is budgeted to come from the reserve as a match to the grant for the Senior Center Expansion project. The projected balance in the Infrastructure Reserve at the end of 2007 -08 is $385,323. B. In July, 2005, the City updated the actuarial valuation of the retiree medical benefits to determine the unfunded liability. The study showed that the City's unfunded liability is $52.3M and to fully fund the liability, the City would need to make a $4.6M annual contribution for thirty years. Because of lack of funds, the City has only made minor contributions to this reserve over the years and is basically on a pay -as- you -go basis. The balance in the reserve, at June 30, 2006 is $2,967,500. As mentioned previously, one of the City's highest priorities is to address the unfunded liability for retiree medical and develop a plan for funding in advance of the reporting requirement in 2008 -09 per GASB 45. An estimated actuarial was run in August 2007 using updated assumptions based on trust fund investment rates and longer vesting periods. The latest actuarial unfunded liability is $27.6M, which requires annual funding of $3.1 M for thirty years. The 2007 -08 budget includes funding the annual contribution in full from the sale of surplus assets. The projected balance in this reserve at the end of 2007 -08 is $4,969,979. C. The 2007 -08 budget includes $64,000 principal repayment from the renegotiated loan due from the Community Development Commission to the City's General Fund for the construction of the Performing Arts Center (refer to page 5 of this memo). This principal payment will be deposited into the Miscellaneous Reserve. The projected balance at the end of 2007 -08 is $387,000. The Miscellaneous Reserve is generally used for capital replacement items. D. The Reserve for Self- Insured losses will be contributing 25% of insurance premiums and deductible billings to the General Fund. The City continues to receive small refunds from Redwood Empire Municipal Insurance Fund (REMIF) for liability insurance due to favorable claims experience in prior years. For 2006 -07, the City received $80,661 refund for liability insurance and $7,475 refund for workers comp insurance. This year, the premium for liability /property /earthquake insurance increased by $47,000, while the premium for Worker's Compensation insurance decreased by $112,000 due Budget Memo - Page 11M to the City's focus on safety procedures and REMIF's prudent administration of the claims. The 2003 -04 budget included a $950,000 transfer from the sale of surplus properties to bring the reserve balance for both the property /liability and workers comp up to an amount equivalent to one - year's premiums plus deductibles. However, by the end of 2007 -08, the projected balance in this reserve is down to $670,096. E. There are two items under the Reserve for Retirement Costs: one line item for Miscellaneous employees and one for Safety employees. These funds were placed in .reserve due to the existence of "Surplus Funds" in the City's account with PERS and are to be used to offset significant swings in the PERS rates. For the past few years, PERS has experienced a negative rate of return on investment, which has resulted in increased rates for participating agencies. In dollars, this equates to about an additional $1.5 million annual contribution. In order to absorb the increase in 2004 -05, the City transferred the entire balance of the PERS Reserve ($956,447) to the General Fund. In the prior employee contracts, the City agreed to enhance both the Public Safety and the Miscellaneous Plans to 3% @ 50 and 2.7% @ 55, respectively. The annual cost of these enhancements is approximately $1.5 million. The City planned to fund the initial payment through four annual contributions with a $350,000 contribution in 2004 -05. However, due to the City's financial condition, the City was unable to make a any additional contributions. F. The General Fund Reserve will remain intact at $1,359,421, as the budget deficit will be filled through the sale of surplus assets. A few years ago, the City Council adopted a policy to maintain a 10% reserve balance; however, due to the City's current financial condition, the reserve balance is only 4.3% of expenditures. This reserve is for short -term operational needs rather than long -term structural imbalances. Within the next few years, the City anticipates the development of the specific plan areas as well as annual discretionary funding of $5 million from the agreement with the Federated Indians of the Graton Rancheria upon the opening of their Casino. As the City's financial condition approves, the City will bring this reserve back up to the target level. G. A few years ago, the City established a new reserve, General Fund Endowment Reserve with the balance of the proceeds from the sale of surplus property. This reserve is to fund on -going operations through interest earnings. The principal is to remain intact. The estimated balance in the reserve at the end of fiscal year 2006 -07 is $3.3M. Another $7.3M will go into the reserve in 2007 -08 from the sale of surplus properties. The projected balance at the end of 2007 -08 is $10,669,711. H. A new reserve called Capital Replacement Reserve was established in 2001- Budget Memo - Page 12M 02 to fund future capital outlay requirements. A start-up amount of $785,000 was transferred to this reserve from the General Fund. The City's goal is to fund this reserve annually by an amount equivalent to the General Fund depreciation expense and designate this reserve as the source of funding for all future replacement capital. The annual funding requirement is $640,000, based on the annual depreciation expense. The 2003 -04 budget included the $640,000 transfer from the proceeds of the sale of surplus properties. Some capital equipment purchases were funded by this reserve in prior years and an additional $25,000 for Performing Arts Center lighting equipment will be drawn from this reserve in 2005 -06. For the 2006 -07 fiscal year, another $25,000 was spent on Performing Art Center equipment and $214,253 covered the shortfall on the replacement the Sports Center roof. The projected balance of the reserve at the end of 2007 -08 is $982,078. The entire City's history of reserve balances are shown below in this graph: RESERVE BALANCES 2002 2003 2004 2005 2006 2005 FISCAL YEAR 5. SPECIAL FUNDS :TOTAL RESERVES ■GENERAL FUND Outlined on separate sheets in the budget are the various special funds of the City. These funds will be discussed in detail with the City Council during budget work sessions. 6. IN CLOSING As I stated in the beginning of the budget process, the FY 2007 -08 budget is really a tale of two budgets. The City's operational budget is suffering a significant deficit while the City's capital budget has sufficient funding to accomplish many high profile projects. The Budget Memo - Page 13M City's capital budget has benefited from decisions made recently by the Council to implement the Public Facilities Financing Plan, pursue federal /state grants, and maximize bonding opportunities with the Community Development Commission. The reason 1 highlight this important distinction is to provide the "glass in half full" view of the budget. In the past, the City has struggled with trying to meet its operational needs and the needs of community non- profits. The City is clearly not in any better position to enhance its operational budget or anyone else's budget, but we are in a position to significantly upgrade past neglected infrastructure and develop infrastructure to build a strong future. As an example we are poised to accomplish the following projects next year: 1. Realizing the vision of building a downtown for Rohnert Park. by the development of the City Center Plaza, City Center Drive Improvements, and pursuing retail /restaurant development opportunities, 2. New LEED Gold certified City Hall, 3. Road Overlays /Pavement Improvement Program, 4. Commerce and Southwest Blvd. Corridor Plans, 5. Implementation of an Economic Development Strategic plan, 6. Community Center Master Plan— Community Center improvements, and 7. Significant improvements to the reliability and delivery of our water /sewer system. The results of these actions will not be realized this fiscal. year; however, the projects listed above are critical for the City's future and the current decisions made by the City Council will bring great dividends to future generations. The City's revenue base still falls far short of its total operating expenses. The City has taken the prudent steps to reduce staff, control costs, refinance existing obligations, lease capital items and secure grant funding. However, the rising cost of health plan premiums, liability premiums and salary and benefits has created an additional burden on the General Fund. In order to bring the financial structure back in balance, the City is working proactively to increase long -term revenues and engage employee bargaining groups on benefits levels that are financially sustainable. If these efforts fall short of closing the City's structural budget deficit, the City will need to re- evaluate the services it provides and make substantial adjustments. I would like to thank the City employees for their dedication and commitment in providing the services to the community with the limited resources and for their patience and support during these difficult financial times. The City has made substantial progress this past year to build the foundation for a strong future. I would like to acknowledge all City Commissions, City Committees, volunteer auxiliaries, and various volunteer citizens who have worked so hard this past year for the betterment of our City. Respectfully submitted, Stephen R. Donley City Manager Budget Memo - Page 14M CITY OF ROHNERT PARK 2007 -2008 BUDGET POSITIONS AND PAY RATES & RANGES AS OF JULY 1, 2007 ACCOUNT MONTHLY NUMBER. DEPT. POSITION RANGE SALARY 1100 City Councilmember N/R $411.16 Council 1200 City City Manager (By Contract) N/R $14,286 Manager Assistant City Manager 103M $9,950- $12,093 City Clerk 88M $5,864- $7,127 Deputy City Clerk 78CF $4,552- $5,534 Secretary II 72CF $3,932- $4,780 Meeting Minutes Transcriber P/T Hourly Up to $25/hr. Videographer P/T Hourly Up to $16/hr. 1300 Finance Director of Administrative Services 100M $9,350- $11,364 Accounting Manager 92CF $6,246- $7,592 Management Analyst (Confidential) 86CF $5,671- $6,894 Accountant/Auditor 87X $5,669- $6,890 Accounting Services Supervisor 80CF $4,899- $5,955 Purchasing Agent 81X $4,897- $5,952 Utility Billing Supervisor 81X $4,89745;952 .Utility Billing Representative 72X $3,919 - $4,764 Accounting Specialist II 70X $3,732 - $4,537 Accounting Specialist I 66X $3,385 - $4,115 1310 Information Information Systems Manager 90X $6,078- $7,388 Services Info. Systems Tech. I/II 74X/78X $4,115- $5,515 Administrative Intern Hourly Up to $20/hour 1500 Legal City Attorney N/R By contract Services Assistant City Attorney N/R By contract 1600 Planning & Community Dir of Community Development 100M $9,350- $11,364 Development Senior Planner 92X $6,246- $7,592 Community Development Assistant 74X $4,115- $5,002 1700 Human Human Resources Analyst 84CF $5,401- $6,566 Resources H.R. Technician, Reg. P/T 75% 72CF $22.69- $27.58/hr. H.R. Technician, Reg. PlT 50% 72CF $22.69427.58/hr. Positions and Pay Rates & RanLyes as of July 1 2007 (Continued) ACCOUNT MONTHLY NUMBER DEPT. POSITION RANGE SALARY 1710 Rent Control Housing & Redevelopment Mgr. 92X $6,246- $7,592 Housing & Redevelopment Asst. 74X $4,11545,002 190® Non - Departmental Office Assistant II 64X $3,224 - $3,919 2100 Public Director of Public Safety 103M $9,950- $12,093 Safety Public Safety Div. Commander 95M $7,804 - $9,486 Public Safety Lt. 93M $6,876- $8,358 Public Safety Sergeant 89S $5,711.38- $6,931.38 P.S. Communications Supervisor 83XD $5,619- $6,821 Public Safety Officer 84S $503.3846,169.38 Records Supervisor 81X $4,897- $5,952 Evidence Specialist 80X $4,779 - $5,809 Property Technician 79X $4,663 - $5,668 Public Safety Officer Trainee 81S $4,284 Public Safety Dispatcher 68XD $4,235- $5,140 Admin. Asst. to the Dir. of P.S. 74CF $4,129 45,019 Community Services Officer 69S -CSO $3,882 - $4,712 Secretary I 68X $3,554 - $4,321 Secretary I Reg. P/T 68X $20.50- $24.93/hr. Public Safety Records Clerk 64X $3,224- $3,919 Office Assistant II 64X $3,224- $3,919 Office Asst. II Reg. P/T 64X $18.60- $22.61/hr. Office Asst. I P/T Temp. Hourly Up to $14/hr. 2310. Fire Fire Prevention Sergeant 89S $5,711.38- $6,931.38 Prevention Fire Prevention P SO 84S $5,038.38- $6,169.38 Fire Prevention Secretary I 68X $3,554- $4,321 2400 Animal Animal Shelter Supervisor 81X $4,897 - $5,952 Shelter Animal Health Technician 63X $3;15743,838 Animal Shelter Assistant P/T Hourly Up to $15/hr. 2800 Youth & Youth Service Specialist 86X $5,514- $6,702 Family Services Positions and Pay Rates & Ranxes as of July 1, 2007 (Continued) ACCOUNT MONTHLY NUMBER DEPT. POSITION RANGE SALARY 3100 Engineering Dir. of Public Works /City Engineer 100M $9,350 - $11,364 Deputy City Engineer 94M $7,427 - $9,027 Management Analyst 87X $5,669- $6,890 Public Works Inspector 83X $5,141- $6,249 Sr. Engineering Technician 83X $5,141- $6,249 Administrative Assistant 74X $4,115- $5,002 Administrative Intern Hourly Up to $20/hour 3200 Building . Building Official 92X $6,246 - $7,592 Deputy Chief Bldg. Official 85X $5,399- $6,562 Community Development Assistant 74X $4,115- $5,002 Administrative Intern Hourly Up to $20/hour 3300 Public Public Works Services Supervisor 90W $6,078 - $7,388 Works Management Analyst 87X $5,669- $6,890 Senior Equipment Mechanic 79W $4,726- $5,743 Electrician 78W $4,608 - $5,601 Arborist 76W $4,284- $5,207 Water Quality Specialist 75X $4,230 - $5,141 Equipment Mechanic 74W $4,192 - $5,096 Maintenance Worker II 74W $4,192 - $5,096 Maintenance Worker I 70W $3,799- $4,617 Secretary I 68X $3,554- $4,321 Maintenance Helper 52W $2,386- $2,900 Seasonal Maintenance Assistant Hourly Up to $15/hr. 5200 Recreation Recreation Services Manager 92X $6,246- $7,592 Recreation Supervisor 81X $4,897 - $5,952 Secretary II 72X $3,919 - $4,764 Secretary I 68X $3,554- $4,321 Special Instructor Hourly Up to $40/hr. Clerical P/T Hourly Up to $20/hr. Recreation Coordinator 59X $13.12- $15.94/hr. Senior Pool Manager 59X $13.12- $15.94/hr. Pool Manager 53X $11.89- $14.46/hr. Senior Lifeguard 45X $10.53- $12.80/hr. Sports Center Coordinator 45X $10.53- $12.80/hr. Senior Recreation Leader 43X $9.79- $11.89/hr. Instructor /Lifeguard II (LGI) 41X $9.49- $11.54/hr. Instructor /Lifeguard I (WSI) 40X $9.33- $11.35/hr. Lifeguard/Cashier 38X $8.88- $10.80/hr. Positions and Pay Rates & Ran2es as of July 1, 2007, (Continued) ACCOUNT MONTHLY NUMBER DEPT. POSITION RANGE SALARY Scorekeeper 37X $8.65- $10.51/hr. Recreation Leader II 37X $8.65- $10.51/hr. Facility Attendant II 37X $8.65- $10.51/hr.. Facility Attendant I 34X $8.08- $9.81/hr. Recreation Leader I 34X $8.08- $9.81/hr. Pool Cashier 33X $7.78- $9.46/hr. 6210 Performing Managing Director of the PAC 92X $6,246- $7,592 Arts Center Performing Arts Specialist 70X $3,732- $4,537 Technical Director 70X $3,732- $4,537 Office Assistant II 64X $3,224 - $3,919 Actor P/T Weekly Up to $450 Stage Manager Weekly Up to $450 Theatre Technician P/T Hourly Up to $15/hr. Arts Center House Mgr. P/T Hourly Up to $12/hr. Assistant Box Office Mgr. P/T Hourly Up to $12/hr. Box Office Assistant P/T Hourly . Up to $10/hr. City of Rohnert Park 2007 -08 Budget Regular Full -time or Permanent Part -Time Employees Actual Funded Positions DEPT NO/ DEPARTMENT 7/1/04 2004 -05 2005 -06 2006 -07 2007 -08 6/30/08 1200 City Manager /Clerk 4.00 0.75 0.10 2.00 1.00 7.85 1300 Finance 10.00 1.00 1.00 0.00 (1.00) 11.00 1310 Data Processing 2.00 0.00 0.00 0.00 2.00 1600 Planning 2.00 0.00 1.00 0.00 0.00 3.00 1700 Personnel 1.50 0.50 0.00 0.25 2.25 1710 Rent Control 0.25 0.00 (0.10) 0.00 0.00 0.15 1900 Non - Departmental 1.00 1.00 (2.00) 0.00 0.00 2100 Public Safety Personnel 97.50 6.00 0.00 1.00 104.50 2310 Fire Prevention 0.00 2.00 1.00 3.00 2400 Animal Shelter 2.00 0.00 2.00 2800 Youth & Family Services 1.00 0.00 1.00 3100 Engineering 3.00 1.00 0.95 1.05 6.00 3200 Inspection 2.00 1.00 0.05 (0.05) 3 -.00 3300 Public Works General 23.00 (17.07) (0.10) 3.04 (2.38) 6.49 3410 Landscape 0.00 1.20 0.40 1.60 3420 Streets 0.00 4.56 0.05 (0.99) 0.08 3.70 3600 Street Lighting 0.00 0.35 0.35 4001 Park Maintenance 7.00 (1.19) (0.70) (0.80) 0.59 4.90 5100 Recreation Commission 0.00 0.20 0.20 5200 Recreation Administration 3.00 (2.00) (0.25) (0.25) 0.50 5400 Recreation Programs 2.15 (0.10) (0.20) 1.85 5501 Senior Center 2.00 (1.00) 1.00 57XX Pools 0.25 0.05 0.30 5810 Sports Center 2.00 0.00 2.00 5830 Community Center 0.55 0.05. 0.25 0.85 5840 Burton Ave Rec Center 0.20 0.05 (0.03) 0.22 5860 Ladybug Rec Center 0.10 (0.02) 0.08 6210 Performing Arts Center 3.00 1.00 4.00 7100 Water 10.00 0.85 (0.35) 0.58 11.08 7200 Sewer 3.70 (0.10) 0.90 0.38 4.88, Total City 166.25 12.25 3.00 6.00 2.25 189.75 Additions 12.25 6.00 2.25 Reductions Net Personnel Change 12.25 0.00 6.00 2.25 -5- City of Rohnert Park 2007 -08 Budget Regular Full -time or Regular Part -Time Employees Authorized Positions DEPT NO/ DEPARTMENT 1200 CITY MANAGER /CLERK City Manager Assistant City Manager City Clerk Deputy City Clerk Housing & Redevel. Project Mgr Secretary II Management Analyst Office Assistant II Total 1300 FINANCE General: Director of Admin. Svcs. Financial Service Manager Accountant /Auditor Management Analyst Payroll: Accounting Services Supervisor Utility Billing & Collection: Customer Service Representative Accounting Specialist II Utility Billing Representative Utility Billing Supervisor Accts Payable /Licenses /Other: Accounting Specialist II Purchasing: Purchasing Agent Total 1310 Information Systems Information Systems Manager IS Technician II Total 1600 PLANNING 6/30/07 Reclass Add Delete 6/30/08 1.00 1.00 1.00 1.00 0.85 1.00 0.00 1.00 1.00 6.85 1.00 1.00 1.00 1.00 1.00 (1.00) "KeIt 1.00 1.00 1.00 1.00 2.00 1.00 1.00 1.00 1.00 0.85 (A) 1.00 1.00 1.00 0.00 0.00 7.85 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 1.00 2.00 1.00 1.00 12.00 (1.00) 0.00 0.00 11.00 1.00 1.00 1.00 1.00 2.00 0.00 0.00 0.00 2.00 Dir of Community Development 1.00 1.00 Senior Planner 1.00 1.00 Community Development Asst. 1.00 1.00 Total 3.00 0.00 0.00 0.00 3.00 1700 HUMAN RESOURCE Human Resource Analyst 1.00 1.00 Secretary II 0.50 0.25 0.75 Secretary I 0.50 0.50 Total 2.00 0.00 0.25 0.00 2.25 1710 RENT CONTROL Housing & Redevel. Project Mgr. 0.15 0.15 (A) Total 0.15. 0.00 0.00 0.00 0.15 2100 PUBLIC SAFETY Director Division Commanders (Captains) Supervisors (Lieutenants) Sergeants PS Officers Community Services Officers Evidence Specialist Administrative Asst. to Director Secretary I - Main Station Communications Supervisor Public Safety Dispatcher Office Asst. II - Main Station Property Technician Records*Supervisor Public Safety Records Clerk Total 2310 FIRE PREVENTION Secretary I Fire Marshal Sergeant Total 2400 ANIMAL SHELTER Animal Shelter Supervisor Animal Health Technician Total 1.00 1.00 1.00 1.00 4.00 4.00 12.00 12.00 (C) 59.00 (1.00) 1.00 59.00 (B & C) 5.00 5.00 1.00 1.00 1.00 1.00 2.75 2.75 1.00 1.00 12.00 12.00 1.75 1.75 1.00 1.00 0.00 1.00 1:00 (D) 1.00 1.00 103.50 (1.00) 2.00 0.00 104.50 1.00 1.00 0.00 1.00 1.00 1.00 1.00 2.00 1.00 0.00 0.00 3.00 1.00 1.00 1.00 1.00 2.00 0.00 0.00 0.00 2.00 2800 YOUTH & FAMILIES SERVICES Community Resource Specialist 1,00 1.00 Total 1.00 0.00 0.00 0.00 1.00 Total Public Safety 108.50 0.00 2.00 0.00 110.50 3100 ENGINEERING City Engineer 1.00 1.00 Assistant City Engineer 1.00 1.00 Public Works Inspector 1.00 1.00 Sr. Engineering Tech 1.00 1.00 Management Analyst 1.00 1.00 Administratve Assistant 1.00 1.00 Total 6.00 0.00 0.00 0.00 6.00 3200 INSPECTION Building Official 1.00 1.00 Deputy Chief Bldg. Inspector 1.00 1.00 Community Development Asst. 1.00 1.00 Total 3.00 0.00 0.00 0.00 3.00 3300 PUBLIC WORKS /GENERAL Deputy Public Works Director General Services Supervisor Sr. Equipment Mechanic Maintenance Worker II Electrician Maintenance Worker I Secretary I Secretary II Total General Maintenance 0.00 0.34 0.27 (0.27) 2.00 1.00 2.60 (0.80) 0.90 (0.85) 2.10 (0.80) 0.00 1.00" 1.00 (1.00) 8.87 (2.38) 0.34 0.00 2.00 1.80 0.05 1.30 1.00 0.00 0.00 0.00 6.49 3410 PUBLIC WORKS /Landscape .General Services Supervisor 0.20 (0.20) 0.00 Maintenance Worker I1 0.80 0.80 Arborist 1.00 (0.20) 0.80 Total 1.20 0.40 0:00 0.00 1.60 3420 PUBLIC_WORKS /Streets General Services Supervisor Arborist Maintenance Lead Worker Maintenance Worker I Maintenance Worker II Total Streets Maintenance 0.27 (0.27) 0.00 0.10 0.00 1.00 0.00 0.60 3.35 (1.35) 3.62 0.08 0.00 0.10 1.00 0.60 2.00 0.00 0.00 3.70 3600 PW /Street Lighting Electrician 0.00 0.35 0.35 Total Street Lighting 0.00 0.35 0.35 4001 PUBLIC WORKS /PARKS General Services Supervisor Maintenance Worker II Arborist Maintenance Worker I Electrician Total Parks Maintenance 7100 WATER Deputy Public Works Director Utilities Services Supervisor Electrician Maintenance Worker II Maintenance Worker I Water Quality Specialist Total Water Maintenance 7200 SEWER Deputy Public Works Director Utilities Services Supervisor. Electrician Maintenance Worker II Maintenance Worker I Total Sewer Maintenance Total Public Works 5100 RECREATION COMMISSION Recreation Services Manager Total 5200 RECREATION ADMIN. Recreation Services Manager Total 54XX RECREATION PROGRAMS Recreation Supervisor Secretary II Secretary I Total 0.26 (0.26) 2.05 1.35 0.00 0.10 1.90 (0.80) 0.10 0.20 4.31 0.59 0.00 0.33 0.50 0.50 0.00 0.25 7.00 (4.00) 2.00 4.00 '1.00 3.00 10.50 0.58 0.00 3.40 0.10 1.10 0.30 0.00 0.00 4.90 0.33 0.50 0.25 3.00 6.00 1.00 0.00 0.00 11.08 0.00 0.20 0.20 0.00 0.20 0.00 0.00 0.20 0.75 (0.25) 0.50 0.75 (0.25) 0.00 0.00 0.50 0.60 (0.20) 0.40 1.00 1.00 0.45 0.45 2.05 (0.20) 0.00 0.00 1.85 5501 CODDING CENTER (SENIOR CENTER) Recreation Supervisor 1.00 1.00 Total 1.00 0.00 0.00 0.00 1.00 0.33 0.33 0.50 0.50 0.00 0.05 0.05 2.00 1.00 3.00 2.00 (1.00) 1.00 4.50 0.38 0.00 0.00 4.88 33.00 0.00 0.00 0.00 33.00 0.00 0.20 0.20 0.00 0.20 0.00 0.00 0.20 0.75 (0.25) 0.50 0.75 (0.25) 0.00 0.00 0.50 0.60 (0.20) 0.40 1.00 1.00 0.45 0.45 2.05 (0.20) 0.00 0.00 1.85 5501 CODDING CENTER (SENIOR CENTER) Recreation Supervisor 1.00 1.00 Total 1.00 0.00 0.00 0.00 1.00 57XX POOLS Recreation.Services Manager Total Pools 5810 SPORTS CENTER Recreation Supervisor Office Assistant II Total 5830 COMMUNITY CENTER Recreation Supervisor Secretary I Total 0.25 0.05 0.30 0.25 0.05 0.00 0.00 0.30 1.00 1.00 1.00 1.00 2.00 0.00 0.00 0.00 2.00 0.25 0.25 0.50 0.35 0.35 0.60 0.25 0.00 0.00 .0.85 5840 BURTON AVENUE REC CENTER Recreation Supervisor 0.10 (0.03) 0.07 Secretary I 0.15 0.15 Total 0.25 (0.03) 0.00 0.00 0.22 5860 LADYBUG REC CENTER Recreation Supervisor Secretary I Total Total Recreation 6210 PERFORMING ARTS CENTER Managing Director of the PAC Performing Arts Specialist Technical Director Office Assistant II Total TOTAL ALL 0.05 (0.02) 0.03 0.05 0.05 0.10 (0.02) 0.00 0.00 0.08 7.00 0.00 0.00 0.00 7.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 4.00. 0.00 0.0.0 0.00 4.00 187.50 0.00 2.25 0.00 189.75 (A) Housing Manager position to be funded 85% by CDC Housing.and 15% from Rent Appeals Board (B) MAGNET officer (1) funded by SLESF AB 3229 (C) SEU Team and School Resource Officer funded by FIGR (D) Records Supervisor funded by FIGR CITY OF ROHNERT PARK 2007 -08 Budget OTHER CASH FUNDS (not shown elsewhere unless specified) Est. Cash Balances - June 30, 2007 General Fund Refundable Deposits Water Utility Fund Water Capital Fund Sewer Utility Fund Sewer Capital Fund Garbage Utility Fund Garbage Rate Stabilization Fund Garbage Diversion /Education Fund Utility Fund Refundable Deposits Development Improvement Fund (see p. 42) Per Acre For Development Fee $354,448 3,640,086 1,833,134 4,814,246 2,521,788 23,400 380,065 110,017 170,412 $10,852 Sewer Service Connection Fee Fund .3,829,955 Sewer Refundable Deposits 328,951 Water /Wastewater Conservation Fee 208,151 4,367,057 (see page 43) Improvement Project Funds 2,304,709 FIGR Fund 0 Mobile Home Rent Appeals Board Fund 30,199 Annexation Fees 59,296. Spay /Neuter Cash 61,804 Technology Fee 73,635 General Plan Maintenance Fee 500,391 Donations 62,549 Vehicle Abatement Funds 88,297 Traffic Safety Fund 363,999 Copeland Creek Drainage Fund 0 Petty Cash Accounts 4,157 Reserves General Fund Reserve $1,359,421 Special Reserves 9,870,362 11,229,783 P.A.C. Endowment Fund 1,265,651 Sub -Total Operating Funds 34,269,975 Assessment District Reserve Funds 240,324 Deferred Compensation Fund - Employees 15,479,000 Cash with Fiscal Agent (FMLC) 411,776 Special Enforcement Unit -South 44,821 Housing Financing Authority 55,463 Sub -Total Restricted Funds 16,175,921 TOTAL OTHER CASH FUNDS $50,445,896 -11- General Fund Reserve Special Reserves: General Fund Endowment Reserve Infrastructure Reserve Capital Replacement Reserve Self Insured Losses: Property & Liability Worker's Compensation Retired Employee Health Ins. Reserve for Housing Programs Miscellaneous Reserve (From CDC Theatre (P.A.C.)Pmts; Reserve for Dev. of Addit. Rec Facilities Reserve for Purchase of Video Equipmer Reserve for Retirement Costs Miscellaneous Safety Total Special Reserve: $10,362,709 ($492,347) TOTAL ALL RESERVES $11,722,130 ($492,347) CITY OF ROHNERT PARK PROJECTED RESERVES FY 2007 -08 6/30/06 Additions Balance (Deletions) $1,359,421 3,344,811 450,518 1,220,791 784,803 336,473 2,967,500 456,399 264,000 117,414 70,000 350,000 m (10,384) (1) (41,695) (2) (214,253) (3) (24,460) (4) 80,661 (5) (97,647) (6) 7,475 (5) (192,669) (6) 59,000 (7) (38,109) (8) (20,266) (9) 6/30/07 Additions Est 6/30/08 Balance (Deletions) Balance $1,359,421 $1,359,421 (4.3% of net GI expenditures) 3,334,427 7,335,284 (10) 10,669,711 408,823 (23,500) (11) 385,323 982,078 982,078 767,817 50,000 (5) 687,817 (130,000) (6) 151,279 (169,000) (6) (17,721) 2,967,500 1,790,722 (10) 4,969,979 211,757 (12) 456,399 456,399 323,000 . 64,000 (7) 387,000 59,039 59,039 70,000 70,000 350,000 350,000 0 0 $9,870,362 $9,129,263 $18,999,625 $11,229,783 $9,129,263 $20,359,046 Notes: (1) Stadium Lands Specific Plan project expense: (2) Northern fire Station Exterior Upgrade (3) Sports Center Roof (balance not funded by grants (4) PAC Lighting and Sound Equipmen (5) Refund from REMIF for Liability and W/C Insurance (6) Transfer to General Fund to pay for self - insured losses (25% of premiums & deductible billings based on es (7) Yearly principal payment from CDC for Theatre (PAC) loaf (8) Playground Fall Material Replacement Projec (9) Benecia Park Scoreboarc (10) Balance from the sale of surplus asset: (11) City's match for CA State Parks Grant for Senior Center Expansion projec (12) From Water and Sewer Operations -12- CITY OF ROHNERT PARK 2007 -08 Budget General Fund TOTAL REVENUE $24,531,850 OTHER SOURCES /(USES) OF CASH: From Gas Tax Fund Approved From Reserve for Self- Insured Losses Budget GENERAL FUND CASH BAL 7/1/07 $0 REVENUES: 92,000 Property Taxes 3,335,000 Taxes (Other Than Property) 11,520,000 Licenses and Permits 1,073,500 Fines 195,000 Interest and Rents 2,169,750 From Other Agencies 3,508,000 Charges for Current Services 2,602,600 Miscellaneous 128,000 TOTAL REVENUE $24,531,850 OTHER SOURCES /(USES) OF CASH: From Gas Tax Fund 306,000 From Reserve for Self- Insured Losses 299,000 From Rent Appeals Board Fund 20,000 From Traffic Safety Fund 92,000 From FIGR (per MOU) 653,000 From Measure M Funds 470,000 From SLESF (AB 3229) Fund 100,000 From Sales of Surplus Assets 13,743,333 From Asset Forfeiture 20,000 To General Fund Endowment Reserve (7,335,284) From Animal Shelter Donations 23,000 From General Plan Maintenance Fee 450,000 From PFFP Fund 53,600 From CDC Housing Fund 111,000 To Retired Employee Health Insurance Reserve . (1,790,722) To Traffic Safety Fund (175,000) TOTAL NET SOURCES OF CASH $31,571,777 EXPENDITURES: General Government 8,493,095 Public Safety 19,519,828 Public Works & Inspection 3,480,023 Parks and Recreation 3,383,863 Other 1,209,600 Sub -total $36,086,409 Exp. Charged To Water Operation (1,635,000) Exp. Charged To Sewer Operation (1,090,000) Exp. Charged To Community Dev. Commission /Housing (849,000) Exp. Charged To Community Dev. Commission /Projects (638,000) Exp. Charged to Refuse Enterprise Fund (302,632) TOTAL EXPENDITURES & TRANSFERS $31,571,777 GENERAL FUND CASH BAL 6/30/08 - EST. $0 -13- REVENUES Property Taxes Property Taxes- Secured Property Taxes - Unsecured H.O.P.T.R. Total Property Taxes Other Taxes Real Property Transfer Tax Sales and Use Tax Sales Tax Compensation Fund Transient Occupancy Tax Franchises P.G. & E. C Cable TV Refuse Franchise Fee Total Other Taxes Licenses and Permits Business Licenses Animal Licenses Building Permits "Plan Check Fees Total License & Permits Fines, Forfeits & Penalties Vehicle Code Fines Parking Fines Impound Fees Other Court Fines Total Fines, Forfeits & Pen. Rev from Use of Money & Property Investment Earnings Rent: Golf Courses Rent: Billboard Land Lease Winston Tires Rent: Land N. of Big 4 Rents Lease: Main Station Cell Towers CDC Land Leases Rent: Royal Coach Chevron OADS Rent: Alternative Ed. School Rent: Rebuilding Together Lease: Wellness Center Total Rev Use of Money & Prop. CITY OF ROHNERT PARK 2007 -2008 Budget GENERAL FUND REVENUES Budget Actual Budget 2006 -07 6/30/2007 2007 -08 $2,700,000 183,000 53,000 $2,936,000 $2,945,885 172,895 48,460 $3,167,241 % INCR/ (DECR) $3,102,000 15% 182,000 _1% 51,000 -4% $3,335,000 14% $243,000 $174,581 $175,000 -28% 5,750,000 5,588,581 5,950,000 3% 2,036,570 2,118,793 1,950,000 4% 1,610,000 1,771,527 2,000,000 24% 355,000 400,000 600,000 $10,994,570 $500,000 55,000 660,000 540,000 $1,755,000 $100,000 70,000 20,000 10,000 $200,000 $1,200,000 76,500 7,000 2,600 4,000 144,500 210,000 6,000 4,800 2,800 650 0 $1,658,850 -14- 383,099 461,129 584,599 $11,082,309 $497,827. 55,596 359,006 105,077 $1,017,506 $87,781 72,062 13,520 23,771 $197,134 $1,681,556 94,566 17,923 0 4,074 127,752 210,000 8,657 5,026 2,928 650 214,447 $2,367,580 385,000 460,000 600,000 $11,520,000 $497,000 55,000 346,500 175,000 $1,073,500 $90,000 70,000 15,000 20,000 $195,000 $1,600,000 150,000 7,000 0 4,100 128,000 210,000 8,700 4,800 2,900 650 53,600 $2,16%750 8% 15% 0% 5% _1% 0% 48% 68% -39% -10% 0% -25% 100% -3% 33% 96% 0% -100% 3% -11% 0% 45% 0% 4% 100% 100% 31% REVENUES Rev from Other Agencies State Motor Veh In Lieu Property Tax in -leiu of VLF Off High Motor Vehicle Lic. Public Safety Augment.. Fund Grants: General Fund Misc. Other Rev. (booking fees) P_O.S.T. Reimbursements SB 90 Mand Costs Reimb. Lease Purchase Revenue Total Rev Other Agencies Charges for Current Services Zoning & Subdivision Fees General Plan Maintenance Fee Sale of Maps, Etc. Special Public Safety Serv. Fire Company Inspection Fee Vehicle Abatement Revenue Animal Shelter Fees Engineering Fees Sub -Total Chgs. For Curr. Svc. Recreation Related Income Sports Center Swimming Pools Special Contract Classes R.P. Comm Cntr Rentals Burton Ave Center Rentals Ladybug Rec Building Recreation Programs Senior Center Scout Hut Total Recreation Income Performing Arts Center Assessment District Admin. Library Landscape Maint. Total Charges Current Services Miscellaneous Income /Donations Sale of land /buildings Total General Fund Revenues Total excluding One -Time Items (grants, leases, sale of property) Budget 2006 -07 $257,000. 3,034,000 1,600 240,000 162,000 0 25,000 25,000 0 $3,744,600 $50,000 120,000 20,000 50,000 150,000 28,000 55,000 200,000 673,000 392,800 201,400 120,000 60,000 20,000 6,500 210,200 49,000. 800 $1,060,700 619,125 0 8,000 $2,360,825 $92,500 $3,606,833 $27,349,178 Estimate 6/30/2007 $240,455 2,834,414 0 230,779 126,630 149,459 11,525 59,709 Budget 2007 -08 $240,000 2,850,000 0 230,000 18,000 150,000 10,000 10,000 0 0 $3,652,972 $3,508,000 $62,624 57,635 31,593 189,958 279,021 27,534 47,500 336,122 1,031,986 402,065 201,991 108,897 77,481 24,101 6,385 138,371 68,652 660 $1,028,604 539,804 0 $50,000 50,000 25,500 50,000 250,000 28,000 50,000 300,000 803,500 515,800 208,200 110,000 60,000 25,000 6,500 174,000 53,400 600 $1,153,500 637,600 0 7,896 8,000 $2,608,290 $2,602,600 $180,511 $568,792 24,842,335 $128,000 $13,743,333 38,275,183 % INCR/ (DECR) -7% N/A -100% -4% 100% 0% -60% 0% #DIV /0! -6% 0% -58% 28% 0% 67% 0% -9% 50% 19% 31% 3% -8% 0% 25% 0% -17% 9% 100% 9% 3% 0% 0% 10% 38% 281% 40% 23,580,345 24,146,913 $24,51 3,850 4% -15- O 0 W Q V 0 CQ G m W D Z W W w 0 tC O \o 0 M r► 0 r CV 0 0 GO O rn M d' 00 r co r r i W U U) to H W Z w W a W O O otf 0 U. U W W Z z W U Z U O ❑ ■ W U Z W Q W W _ g O O 2 z LL o w a w w z LL ❑ ■ ■ CATEGORY /DEPT. GENERAL GOVERNMENT City Council City Administration Finance & Accounting Information Systems Legal Services Planning Dept. & Comm. Human Resource Rent Appeals Board City Office Building City Office Annex General Gov't -Non Dept. Retired Empl. Benefits General Gov't -Non Dept.(T /O) TOTAL GENERAL GOVERNMENT PUBLIC SAFETY Police /Fire Personnel Police Protection Fire Protection Fire Prevention Animal Control Animal Shelter Public Safety Bldg. SW Public Safety Bldg. Main Public Safety Bldg. North Public Safety Bldg. South Civil Preparedness /Haz Mat Youth & Family Services TOTAL PUBLIC SAFETY PUBLIC WORKS City Engineer Building General Maint. of Trees/ Parkways Maintenance of Streets Street Lighting Traffic Signals Storm Drains & Drainage Weed Abatement TOTAL PUBLIC WORKS CITY OF ROHNERT PARK 2007 -2008 BUDGET GENERAL FUND EXPENDITURES 2006 -07 2007 -08 BUDGET BUDGET $113,549 749,303 1,352,436 496,030 300,000 430,567 319,005 113,821 449,025 56,300 1,770,518 861,986 343,986 $7,356,526 $13,800,883 1,672,542 504,195 247,094 378,555 94,320 2,900 400,280 21,500 14,500 31,000 119,499 $17,287,268 $912,827 550,147 849,346 377,680 435,112 185,400 96,000 81,250 6,300 $3,494,062 -17- $106,447 965,571 1,369,273 577,418 350,000 905,565 353,420 139,763 487,320 67,600 1,749,380 1,098,061 323,277 $8,493,095 $15,517,771 1,851,444 418,060 424,756 480,873 115,160 3,900 500,000 27,300 26,000 29,100 125,464 $19,519,828 $1,008,027 570,044 674,420 287,518 509,777 264,237 100,000 60,000 6,000 $3,480,023 $ INCREASE (DECREASE) ($7,102) 216,268 16,837 81,388 50,000 474,998 34,415 25,942 38,295 11,300 (21,138) 236,075 (20,709) $1,136,569 $1,716,888 178,902 (86,135) 177,662 102,318 20,840 1,000 99,720 5,800 11,500 (1,900) 5,965 $2,232,560 $95,200 19,897 (174,926) (90,162) 74,665 78,837 4,000 (21,250) (300) ($14,039) CHANGE (6.25 %) 28.86% 1.24% 16.41% 16.67% 110.32% 10.79% 22.79% 8.53% 20.07% (1.19 %) 27.39% (6.02 %) 1.5.45% 12.44% 10.70% (17.08 %) 71.90% 27.03% 22.09% 34.48% 24.91 % 26.98% 79:31 % (6.13 %) 4.99% 12.91% 10.43% 3.62% (20.60 %) (23.87 %) 17.16% 42.52% 4.17% (26.15 %) (4.76 %) (0.40 %) 2006 -07 2007 -08 $ INCREASE % CATEGORY /DEPT. BUDGET BUDGET (DECREASE) CHANGE PARKS & RECREATION Park Maintenance $516,413 $659,503 $143,090 27.71% Alicia Park 27,600 28,100 500 1.816/6 Benecia Park 38,205 45,100 6,895 18.05% Caterpillar Park 5,800 8,500 2,700 46.55% Colegio Park Area 21,690 31,340 9,650 44.49% Dorotea Park 22,630 26,500 3,870 17.10% Eagle Park. 28,800 27,380 (1,420) (4.93 %) Golis Park 30,260 34,000 3,740 12.36% Honeybee Park 20,440 22,000 1,560 7.63% Ladybug Park Area 26,300 31,000 4,700 17.87% . Sunrise Park 38,500 45,500 7,000 18.18% Magnolia Park 60,900 70,300 9,400 15.44% Roberts Lake Park 16,000 18,000 2,000 12.50% Rainbow Park 11,380 15,180. 3,800 33.39% Recreation Commission 1,200 30,113 28,913 2409.42% Recreation Admin. 185,355 104,084 (81,271) (43.85 %) Contract Classes 72,000 72,000 0 0.00% Recreation Programs 476,929 377,037 (99,892) (20.94 %°) Senior Citizen Center 232,241 230,200 (2,041) (0.88 %) Senior Citizen Mini -Bus 43,500 41100 (39,400) Alicia Pool 62,730 60,191 (2,539) (4.05 %) Benecia Pool 104,210 91,951 (12,259) (11.76 %) Ladybug Pool 56,010 62,271 6,261 11.18% Honeybee Pool 190,001 225,113 35,112 18.48% Magnolia Pool , 64,453 74,991 10,538 16.35% Sports Center 496,519 566,341 69,822 14.06% Comm. Center Compl. Gr. 44,340 45,440 1,100 2.48% R.P. Community Center 196,734 291,580 94,846 48.21% Burton Ave. Rec. Center 56,236 55,446 (790) (1.40 %) Benecia Youth Center 1,720 1,580 (140) (8.14 %) Ladybug Rec. Bldg. 15,988 15,822 (166) (1.04 %) Scout Hut 500 1,000 500 100.00% Library 9,000 9,100 100 1.11 School Grounds Maint. 3,000 3,100 100 3.33% TOTAL PARKS AND RECREATION $3,177,584 $3,383,863 $206,279 6.49 % OTHER Golf Course General $0 $0 $0 0.00% Performing Arts Center 921,947 964,600 42,653 4.63% Booking Fees /County 135,000 135,000 0 0.00% Prop Tax Admin Fee /County 35,000 100,000 65,000 185.71% Sexual Assault Examinations 15,000 10,000 (5,000) (33.33 %) Federal Grants (Public Safety) 162,000 0 (162,000) (100:00 %) TOTAL OTHER .$1,268,947 $1,209,600 ($59,347) (4.68%) TOTAL ALL DEPARTMENTS $32,584,387 $36,086,409 $3,502,022 10.75% TOTAL EXCLUDING GRANTS $32,422,387 $36,086,409 3,664,022 11.30% O 0 W H Q V m W w D H F3 Z W CL x W F- J Z W W Z Z w W W 00 0 W 0 W w oif N Y Q M U) Y 0: V � J m CL 9 ao J m IL m 43 q m �+ y b� a m p m +� �I o � N m I r O W N O i. m m O z i O O 0 0 0 O O O O O O O O O N O O N m r T N rl o� 0 0 0 U O W O O O O O O Cl O N N a 7 m C H O O O O C N N O .) N 0) O N w ri C' v' N N l0 O N 11 k El U . m rn a m a U O O S c si I a ro a) 41 U S N > a C C U W m c > m + si si > W I N m +1 H w - al C O U a a m aa)) m H m �U O •.i :I o o W U O 14 u -4 w m m c a) m •� -i a ri m ro E •-I m •.� ro m c •� m ro U w m . a x W O C U) ro U) a R m r a U y C •H O a ri a 41 vl C U m ro m ro sa c si w uj O 7 ro U A R. fT H C m ro •� x C H C O E U •n a, i C m 0 41 O E a� f >1 O 0 G •i ro w si a a a 11 (1) C - U m •I H a H D H ro Cl 0 0 C. 0 0 0 O N 0 0 0 0 0 0 m N (D m O M c c 1) m 1 1 I� r [� N N N N .-I l0 N m C) m N m w 0 O a -H N H Y) 41 C N N v w A (3) c v) -H U C a) C I4 C a) a a a) o a m e a) E a 0, C G U O ro U w > aa) LL :� a,' W •rI 01 r.G i C7, ar 11 41 H C U I 4-1 b+ a) a) 41 U 4-1 x U !-I J J C >+ N C N H E a) m F O O ii 7 a) m a •,I . 0 o Q) O m r- U U W a U v) z Z H s4 Y) l0 O ID O O O N 0 0 0 0 0 0 DD N O [� O O O m 0 0 0 0 0 0 0 0 0) O I� N N [� m O c la m M O M 0 m m C O r-i m O m a (V c O l� N N m N N m t? !l} V) H ut U a � aa) a) C m ro W U Cl) i E V E 4, O t� � m U m a C C H C x 1 0 F c° o x w Ac i a 3 'a a) H a) (1) W �i I VS r-I ri a D O. H E, 1-I U O U a C ✓T V) C C W U m a o m U C a 1r X L O l O C 4i a a) o U E ro ti A . R co .-I u o I m 'o -, (a c o m v o a) & -•-i fa W '1 U U W O O. (D U U -1 O W U £ 1n L M 0) Lo 01 � r i l0 m O dl O 0 O H ri � H III C C) 0 N 41 O m O) O) ro c a W 1 I C 0 0 0 E a `wa W W sa H p U) a W a a q w N O M O B O dID - m r t� N H to O O MID f N N W N m N O c m N N cq m p' O- M O N N l0 h M a H N N N 0) X N O a• M c c W O a r d (71 a > a -H O O U ,--I a) ? A 41 N c S4 m C m -- -� m m 0 m N v -I •.I > 4 N N H 10 f:) >4 a) M M m E U rya �- m a) S-1 �- U m a) a 41 -.-1 H A .-I m b X F 11 a U U I4 m b H w -H 11 a) 1l a x Q w££ O O O O O .-i O -C) - M O O O m O O t0 1O O O C N O N O O l N m m O m H C a l0• N m m rl O N 3 O ,-i H O W a) ,a C ro U ro -i u m ro m i a si sa w� -i U U N U) w -H +, m c a) a 41 a) C C - c d E E v a u A a C V) V) W VI W N rl a) a) a) a) -rl E N N > N > '-i a) C 0 0 0 O N O +E1 E E E E o E on sa a) a) o a) .i m c ro a v a a a E o m m N a) N a) (1) H a tia P �4 sa m m I -•-i -rl -H -.I • JJ C Z a w Z a z U)i U O. O O O O O O O O O O O O O O 0 0 0 O N O O O O O O Cl O N N C 0 0 10 C O O O O N O O O ', l0 N N O 0) [� N to O 0) ri C' v' N N l0 V) a) 11 k N M M N N N ' V} .-i ,-i M 41 m O a R a a a c a c m ro m o ro a) N D4 f-.I N H N U) a) 41 U) 11 U 7 U U U) ••-i ra U) IF - 41 U a) N 0H m U : a)a) , U) O U w VI U W C O a) 1-1 U m U O O - ro a W m C O) C a C a) " o) �4 0 a 41 ro W u m ro a) o -H 'a)-I W N H .a)i N m aa)) E a c m ro m U +1 O (1) fa (1) U rf C ro o C o t1 -H m .-1 m C -.i C a) C -•i U w c a) rl . > w c c c m E m m a o o o u w a) c m o (U •.i m a (i M 41 O -H U) rl a 04 .-1 S-I H m I C a) 'i O a 0 ii F m ro m x . i U a) a) C a) O a) f- a) i Si 1 C) 4-11 r-4 ,C O C E N N O C ro C 3 to 1-} z 14 1 O 1O `� a _ ap, u v (D a (D ... O N (D N (D a) a) O 9 J O OMi N 0) N M N M II II z 17 W t co [!3 ce (fl aa°i� n m n m o I `n°v E o O II it E o• c rn aD n m rn '0 ii ZW000 E a D 13, a u O O o 0 p 0 0 0 O O O 0 0 C. 0 0 0 C, O O O O O O O O O O O O O N O O O 0 0 0 0 0 Mc tl7 C O O NO V O10 O O p m f R 0 i (h 0) 0 ❑ c 0 O 1'A in O to N Cl) 00 O O CO to 10 1n O N r v m co o V M Oi °o_ O) II �C7c �� 1n r- n Ci �n z in E O 0 0 O O O 0 0 O O j O p 11 x N O (» o0 000 00 0 C C t(•1 tt7 m 0 N o (p Ii ER p 11 m 11 (� C SC Q 0 �- � O (O CO V O co 11 II Ffi X Y C OI E O O O O O O 0 0 O m O O N N N II •�.•- U Q m N m O O 0 0 O O O h II N r fD to M 1n co O) m tfi N n i M a II i i� p'M11 N ° O n I 0 00 00 nO MO cn CO d> n II N a 00 n m M N uD W, M II �. Q m A C V 'd' O O m o n 0.O 0 0 0 O O O O t° O V> E O 11 to E O O O O O m � 100 M O O C 100 r 11 = n Lci V too L N (OO (0D N E M II 4. m N E Y I V> 1n E 0o N no O O m 0 O 1n to (D 00 00 O 000 O O o0 00 0. oo0 0 0 p p I O (s> E LL] (D mnE C co 00 0 (D v o1n o1n 0 000 0 n - I n Y ._. N O a 0 (p 1A 1n O'J M Cl) N O r Cl) O N N v 7 to II ° c � r v W. E rn v> (D CL rn d' j W Z m N 1 0 o i 0 00 E O 1 �> O II C 0 d t0 U O p + 0 II SoE �'Z JN t°n o to LO I of LO ANC m E co N•II NO U b (�' 0DM0 O to o 00 N 00 00 O O N O i o i O II I I ` U y ca ci o 0 0 O V CO O O o m 0 7 1n O O m O O O O O O m e cc n o 0 0 C 0 m w f f> f R u d D a LO n V 00 Cl) f 00 O co N 10 ` O Cl) O E II e> N N i III � II +t 69 v> y> b A Op O 01 m O 1 n Op In O o 00 OOOO O n o 0 0 0 0 u7 O 1 o M 11 N O V O O N lt) O cc 0 t0 0 0 0 O O M t0 10 (D N n L In I n CO O a0 O O n N II C U cQ O m N m N t['1 cnoM 1A 01 o N V au O co Moc- i (p i 1A II [O If LL r- Cn7 _ m II II On O M O N in M O O O O O O N O p E" I p 11 II O t00 to O 1!) O II U O U N cq n N dN, N m E N U, II N 0) i N i 0) 11 C N O N V V (D O O O O O O O O O M. N O tD i of 11 cr 11 V 11 U = !n It NEA o i r- f ,- N - N i 11 � II c r v o 0,0 m o n (D O m p N 0000 n 00000 0 � O O O t 0 0 N m O O O O O O O O O O O O O O O O O 00o n OmN N ON O 00000(0000 n 010 N O O n ' n E O 11 II i .@- N a' D100n 000 (DOn 0 nmN V Om� n on1AON n N 10C ONO1n W N 0°D� 47 V 0 II Oa O m m0100 u) V (O m1n 00 n WON 10('70.mN oS(o— Nmm0mo0 mom N O V M (A hM c+J II N N(9 C7 �cDO (ON (0ON N .- �-• 16 Cl) V M � Nam (�7N •-'- 0w NOD(DO 0 .- .0 mN (n0 er> "01V II I M cA � fA cx N 3 E (D O O 0 h -0 a O (o N N U M v Q C N> C C n p S. (n W O ° �0 U m X O S U °' � O — i °c E 2 .n c c a. E F Zc>.>. @cyut�y° -o om Lev a(�as °�z�'d�m m =cos c U��.: z 0MMM —Om En l6 Z .0 •O !a O °� o..:c a(n°�a "mE(AU (DV) 0ID C 'n n (a _ C C C n n J o- '°>'ma5 C (a N W CL U_ vU d���my�NW la -- m� mOt�m�U 3'mmd'9�cHmcy v.Z c°�Ij X TA EEcN°'E`°0o O'and °' °0cmo���Wii°dE�' °m m c J xOM W W G. = m H to N •C ' •sOLC U cu n 0 1a Y U n y N U Q U (D r = 2 d L N E 5 O (J Q w N 0) Q) N .n to N Q Q O (_ (a p E N O N> 0) .. A N a-) °_ n- O lU N N> N L ° U U Z O C •O U 7=> E° _ O O n N N V = N S (a (a 0) O L= N Q N La O =1 F- 0 m •�.• N (a N 1U F 0 I'- 0 W W 3.- F-2S�Q (no Lm U)m F- ¢0 >QIt IL >00 CL<ww SI-U2 W F-8 °-JJ 1- 1--• O V O O M O O O X O O X O xxx W N O O O O O X O O O N O M O O O O JX>i((�O jXxXx� O O O O O M V N N N N li n 0 0 t 0 1N W f V V'7 V 7 V N N N M M PN7 f `M') N f 7 C (00 n D) 0 't(71n 1n 100 to 0 U",b l000 m M(O (Dm(00(D(D (O0 (D O) NN O N . r- U w (0 U) 1~ S~ �4 4 4-) x r-1 z -- .11 43 -u w 1~ r4 O -r- ro a) 4J 4-) 1~ w N N C a) 1~ (1) O (1) a) x r0 +' •,1 U) ro m a) �i >1 r7 -r-I r-i (1) .k 4-5 4-) 4-5 r N 44 04 4-1 W ro ro a ro U o rq o a 41 M Qa -r1 .4- ri > U) ro 4J 04 � ro � U) O U) OD. ch -- 4J CO •r1 4.) ro Cn - i s1 44 04 4-) •r1 ro 1~ a) a) a) N r. r1 44 �j U) 4-) O �l U 44 4-) N tT 0 > rg r-i O '0 -- a) �s 0" w cn f~ is a) 04 v4 ro ai U 41 -ri - 1 44 •ri � -ri -- - s~ 44 sz ro r 44 a z o Q4 41 .0 ro a ro > m -P -- 4-) Ol a) co U) a) 0 1~ •H I U ::1 0) 4-) 0 i4 a) U) �4 -- ro N z� Qa -1 >~ w -A > a) 4-) w ro +� U) U) s~ 1: � .4-) U � � a) a) -� o U r1 s~ •r1 v, ro ro 4J is .ri -ri s4 -11 o r1 o s~ U a > O U (N -ri 'V (1) 4-) `-' 04 u5 44 a) ro I. 44 o x U m 0 u 'is 0 4-) o M r, r-1 w -- Qa U r1 w ro U) �:5 -1 04 a) C 0) s U m ro I U) r i (a qT -ri •11 +-) o ro q ro o a ro• 1 i ro o 3 r 1 i~ U U) � 3 4-5 >, 4-) U) ro m U H a) U) o U) Q rz >~ o ro m w ro -r1 a) -- o s4 ro v) ro r-1 -ri • s_1 . a) a) a) 6) o a) is �j U 41 �A U r-I >i N a U '0 >i rl r-i cn a) • F, -0 S4 a) U) 4� I p G O 4--) 0 . tT ro -ri a) H ro u a) -ri s~ ro ro o - s~ 1~ v ro -ri U 3 >~ 4J ri o a) 0 (1) 0 ,-i > >~ 5C a a) r-i > ro a s~ Qa 0 o a) r-i > -1 -r1 ro -H 0 ,Q s~ x 4 s4 41 ro 44 ri • > U 44 O ri r-i o ~ w s4 ro •r1 Fj -r1 ro U) )a �l a U) (1) 4-) ;~ 0 H -r1 > (1) > -1-1 r-4 a o .0 -0 a) �4 a) w ca Un 44 o ro r-1 0 +-) U) p E-i • 4j U U) (1) ro 4-) (0 '0 -ri a) U Q, � 0 X Q, m N r-i a) A ro U) 44 4, 0 0 cn U s 4 G -o ro -H s~ +� vz 04 -0 o a (1) N a) U .ci �4 0 a) (1) S4 w '- • (1) 0 a) •r1 -ri U U O � >i -1 x o -r1 U 0 U r l til a) 44 ,1'. �i �J -r1 0 0 4J 4-5 �-1 Q H �j a) U) U 4-) �j ca o .0 Q •,-I U) 61 U) r-I -ri 45 ro ow c°)�wwn2)X�,� xow u¢i�•r�i �� w omxrocgi0aix ao z i K4 U 4, a) vi x m ro m a) O U) ro ro v) )4 U ro 4-) a) a o~ 0 U U m ro a a) ro U U ` `)OOOO O O O O O OooOOOOU O O O O O O O O O O m 0 0 0 0 0 0 0 O O O O 0 0 0 0 0 0 0 0 0 0 O O O O O O 0 0 0 0 OOOOO L Ln O O 0 0000000r- O O L Lr) O O O OlON �4 i i~ 44 ( (D a a) N NLl C CO (D l0 N N N N t to (Z O 1 1 O CO O N t to L Lr M M 1 1 ri •11 0 0 a) 4 4-) 4 4-1 U U} r-I c co t t/} a a) t t!? N 1-1 - -1 w r-i N rl t t/} U UT t tn- V VY 4-4 i i~ + s s~ u ur ro U U) > > u u o11 o o � �4 4 4J � � r ro 4 4-) - -u m mo a a) rl 4 41 -0 O O - -1-1 • •,A 1 1~ - -r1 - -r-I U U -ri r ro N W W r r•-I r r--1 a a) a a) r r-i r r-4 w w a a) a 3 r rl ro i i - -r1 4 4-) U U r ri O O U U (1) ro rl N U U) U U U U S S~ a a) U U U U S S~ U f ro m a a) r ro r ro - -r1 r ro i is r ro r ro > >1 r ro ro a) ro 4 4 r � 4 4-1 w w r ro U U) ro w w w w 4 41 > >~ -P ro � - U 0 0 0 0 4 4-) U U) •r1 0 0 0 r ro 4 4-) � V) 4 4) a) -r-i F FC a a a a t ty) s s-: s s4 ro ,-) o o I I~ a) ro 4-) a a) U rp w w r ro ~ ~ - -H a) Q, U) o r ro r ro 0 0 - -r-1 41 C G G>1 u u) r r1 r ro X X (L) U r ro 1~ U r ro v v m m r ro m m o o r r U U s4 m 1~ U U) U U) r r -ri o U Q a a) a a) r a a) r r-I o o r-1 (0 a a) ( (1) 4 4) r ro G a) r ri a) i i3 r r1 U U 0 - -11 r r1 > >1 m m U U Q i i r ri • • 1 > >Y � ro U 4 4j 4-) 4-) 1 1~ r r I G G o r r--i - -�j 4 4-) > >I (1) r r-i r r-i 3 3 4 4-) ro r ro q ro r ra 0 0L r ro s4 Q Q, + ri 4 4J Qa Q Q4 • •r1 1~ �-1 f + ~ a s s~ a a r r-4 � a a a 4 4J I I-1 a) r1 4 4 o Cl) : ::5 r ro s U U) � - - �j � �j U - -H ro a) 4 4-) N ' '0 U U) 4 4-) O 4 4-) u u) O O U U 1 1: ZS ro U U) u u) r ro U U U 04 N r ro Q Q . .� U) • •ri r ro F F4 !~ a) x S S•-I r ro 4, a) s4 r ro �, x r ro a a) - -ri + +s >1 ( (1) w w w w i is � � ro -0 a a) U U 4 4J w w •ri 44 ro a a) Q Q4 Q Q r ro a) - -ri ro t t~ r ro t t~ H H -ri >Y 1 1~ G G r r� X X 0 4 44 n r r-I r r1 i is -ri 4 4J CJ) -) r r1 - -ri o o - -0 44 M 0) o o U) 4 4J 4 4-) 4 4-) x x + +� r ro r ro � 1 1~ - -0 w 41 -H 4 41 + +- U U a a) o o w w -ri s, U U) � � r ro 4 4-) i 4 4-) -,-I r ro U U s4 >s 71 r-a � � � � 4 4J r, o ro 0) 4-) � �5 o o s s~woro o o + +~ r roGU.u�is.O - -ri o o O O U U) r roro -o +� � �j r ri) 0) a a 3 4 41 r ri Q Qa U � � C C ro -r-I U i i4 5 5•i w w 0 04 >~ . .0 o 4 4-) ,~ a r ro + +� ro r ro - -r-i .0 0 0�5 c c.) 04 ro ro 0 0 I I� -0 a) � �� U Uriro r ro + +s � �+ r r U Urt o o roww 0 0) : :s U U0ro 0 44 r ro 4J U + +-) o o r r-I > >~ • •ri a 4 4J X X U ro a a - -r1 o a) U � �ml s s4 X r-i G G • •r1 ) )a 45 • •r1 ro 1 1 4 4-) a a) 4 4J ro U u - -r1 r r1 r ro 4 4-J P - 4J C C 4-). + +-) (1) U � �ml 0 0 1 1 G X X O O U U s s~ w Q Q, r r-I 1~ '0 0 (1) 0 0 0 0 � �j 1 -C! ro 4 44 a a r r-1 � � 1 1~ -ri 4 44 Q4 > >s U U) C CO O 4 44 A A •r1 1~ r-i � m m 0 0) , ,~ r ro � a) a) +� � �l o o O O r r O O ro r ro U) - -H C C~ O t t0 r ro ro ro a) 4J i i:l C C C C � � ro 5 U) H u > > 0 0 2 2; aa4r� 0 0 M MxiJ�R:aaxO 0 0 0 0 F FC4 M M0 -I O O Q Qa 4) 4 N O O N 4 ' I m ro r x m w 3 3 w � � r ro 0 4J v a v; a U) r ro o r ro r rn o o N � � ro 3 3 x �4 � x - --u 0 4 x ro 0 z x 04 o o � � U) � 4J 0 0 a) CD U OOOt`NrlLnm o o O Olo 3 30 - -1 - - ( -0 O O O OoornOOOO r ro 0 04 OoCo r r-i LO lz:v1�--r r r- O OLn O O 0 0'0 - (1) O O 0 000[0000 � �4 O O W W O N N Ln t to ).n O O O O i N O O r O N N O c Cn O O O U) U U) N N i�I N r4 O N C C Cn I I a a) l� r ro U O O l l�.V� �� N O O N r- r r-1 • •� 61 I— 1 1-1 r-♦ t` N r r--1 0 00 L Lf) ' t/? � a) t t7' N N r rl r-i N r- V V� r-4 N 0 0 r•-i N N c c i in- a a) --- N N a a) � �r r rh u-) 1 104 0 0 � S S-I U) . . X X25 4 rl a) t� U U) - -r1 O a a) a a) — —1 r� ~ U U O O ( (1) v? O � 0 row 0 0 U U 4 r 1-1 0)r-i - -1 r 41 ro r > o o ro � U 4, a) vi x m ro m a) O U) ro ro v) )4 U ro 4-) a) a o~ 0 U U m ro a 00 o I c 00 0 o O O 00 OOto � 1 o 7 T� 710 7 �. 010 O O O O 00 OON c E9 II U O N N O t0 V 1004 t° r o OO O O N m II O E'Z co co to N fo NN '- co r II } LL N M ! 11 1 i VT (0 ! o 0 0 0 o i o n� O (D t0 O O 10 II O d (,i O 1 W c0 N M 119 O 1 (A II E a N N N II W 69 II 0 oo 0 a i 0 o i 0 oil O E9 0 Oo ( O EA o 11 3 N O N 1 M U U r OD ; NN 1Nfo II 1 1 1 I ° ° °o o °o o ° aw O 010 occ M 1 (°) II 0 dUZ N L7 to cc) I E603. w O 0 0 0 0 1 1 II p aoo- o° i o o ' o o n a I I ° o 1n 1ri � N rn ! co l a u co IN �� °�� 'o o `I t 7� cia �in Eli P II U i6 l O OK O 0 0 ! O O O ii a 7 WO O) a °? II a(n� � N� U N V3 1 V3 II i 1 o a o �0 0 00 000 °o °o !OO c oil D ki ° L I C c tp � O O (o o i o II Y N E m N N N N m Oo N N I t2 II f9 IfR H d� wac e a m 0000 r (M o 00 00 000 0 00 II Z(jJ K O 0000 O N O 100 00 000 O 00 t°0 =�W O N OOt0 LL9 M LL9 M NO MO 000 O 010 i M ac C) CO IN '- VNN,- �([ 4N4 (N O r(")r 10 rO N i III aNcc QU 4N� �'M� i� III Oam Hao a 1 U 7 c i coOrr O 7 0 O 000 00 O O O 00 00 ! o O a ° Mrnn o M w o 000 00 o O o 00 00 0 olLn N y y O W O 1n O 7 W O O O W O O t0 o O O 1p 10 O O co) M r it E (.•) M� W N —N�- rM r tt'J �r N O N 11 M, L> N ° O co f R i 409 1 N 11 N 61A i � � v i "t [I a i �- �e _ E c c oe o O oo 00 000 oo 0 0 o Ooo 0 o II W O° oo 000 0o 0 0 0 000 0 o j °o aII m 2 t o O M M wN 1110 000 00 O 10 7100 W W 4 Q) ° II !L �� N (00 r � r � t°0 V N O cn N m c7 u"i a 0 N N O II fA 1 N V II CL ; 16% cn n U V 4) w IA L _ c 1 00 0 0 0 000 0000 0000 m o° 01°8 !7 0 0 7II of o° 7 o O°10 0000 °000 r oO ono (D p 00 7 O Sao 0000 O000 N 00 Oar ° ° II 1010 M c7 I`NO NO70 OOON I` 00 N7c) w o II a0` ^N 10 M (0 10 ID No N —. M N N III i N fR r EL i� u m a d d Nano(MD -o oou In n 1 064 c ovaon000 W LL o 0 0 1ci oS o w of (o n u V T W N � to 04 1 cl) tO • y N W W it o a � I` ri 1 ri n a n M(oo00otD0070 O) 000000 Oon000000000m0000000 1(3) 000 O w11 On(D(o0010ooMCD 7 100 o1°Oo o0000000000 n 00 OnN n o O i N II U,� t)7 N 0)M 001L)�OMM r �NO)N 010 10100�f�Otn ll)�010 V: 00 01c)m O 7 7 i - �I �o 4) c'7,f cc to O co:•M b nO o!P co to to O ci co CO f• M I` O n O cl) N N col co v co c) 0 O)II O 7 N to N O M(o 107 N Nmr O) Mr M10 c) O ^(O WM M(D NNN (o t0 O F'- aU MNNO OION M O V) N� r 04 t0 M 7 7 i to II 6Fj. is lip O cc !n _ o C N O U c cc 4) N o y oao %-_.'5 mm E W M N •C 7 z O O "' cd L a �' U E a: O (_D r0 X a� U CNa'Z•o�N NN cU O H a. O W cOgym' a O(O.�y d a NNN y0 - E`3 O UJ N N y ° L y C <D O GU U O n U C O W OL O L " 10 c a E C y N y 0 a y V N l6 N Q n rV •- C�Z N N F E y ` 0 0 a D Zc>.�'m�mmw tL� C? L a c�.`n•° -)aci aci•i�W� aciyW °v�)A�a°) °0 �o-c Z Omc6NtUm�a).O m o_a nm,� u)"3 ag •v�evac W IT 4.) a-) is ca E° n nccaaa�� yo�t� ° c y a d��m°�mm10Eo° Nm� a0rnEcw ,p(d22X0v °oac)� °oacimc'cc Xp�id W - °a5rnLLa� ~�a�cco° ¢a�a�sffi..: nazi €yam �. cWmim°'`?�o to E Qy:_°.�mm Q Q Eaoia�Em >EL�o - °c Or o° oc. a t0iyv'c�dmmaLin(EEcoc2crcD2o! -' 0 =mca" O o wIYJSOa00HU¢a 1- mOaamv�xl- ¢moo >wLL >WOwWuomwaFU2 r -OUnJJ t- 1- 00 o_o N OXXX XO� -XO) 01000Xo X O 00 o O M O O 000 M 00(0000 X nr O�NXXOXO(oXrn ONM7,N M7t0 (Dn� NM710n00���a jx� 00 7777 t71°7'.V��7 10 LO t0N1NO 1N0 to in 01No 100 LLN9 to to to u)o (M 1Lmo IIn W t1°O toow NN U) 4) t~ a) -P +J ro a) 4-) as Cl) P 00 4-, CD C) N � I a) t` Q (D O W N O rn a) 4J O z Oo(D I o p a) II —1 M ri 1 � a) f•4 '� � ro -P x u is ro � a) ro - -0 4-) (0 -4 a s� ro ro 04 O a) Q-, O -� O +-) a) +) f-) �5 +- U U CT 4-) U -� •rl .-I ro 4-I 4-I ro f4 4-1 4-I ro +J ro 4-I P U 9 p U� x � ro 4-I 4-J •.-I to U a) a) 04 a) U) 4-i O .0 m ro o 4 f4 0 0 0 0 0 1 0 N ,..� O co 00000 I o 4) O O O N O Ln I r- II .-i -P O LC) O Ln r-1 rl t� I w II 04 a) ur I yr II O G -4 4-I N 04 �l 04 a) rq 4-) a) m ro s~ D U TJ 4-1 us r I a) fa p p 0 N x U r-i O 3 0+'0 a) a) C u) M ro U ro �q ro �4 ro a) x>s m ro U �4 m a) a) ro -H N m U a) +3 X ro ti~ O ro ro rA m I N rt 4-) -H U) Is a) r-i a) -r-i a) ro •� �4 �j I~ '0 cif H U ro U) a) 4-I f4 i), O .11 � r{ rl m .O r, r-i 44 a) ro a) -r-i IT c 4-) js] -I--' 4-3 4-) -0 Oa b, 4.1 ro -(:� 4J -I ro ::� O in O a) O ro 5� U) p4 p O H cn > H O w x W x a 0 O 10 10 1 0 11 C i e4 O O i 0 i EA: 1 O it N O O i 0 i 0 II N N II i 0) i I i� i� f6 M ¢i 06 a °o o i o °o o�wiin i U') o ;Co ;III moo i(° _ °( °0 0° Co ° () O Cl i 0 0 II O C ° O O II a C5 N m•l0 ! N co i 0 i 0 M CO CD N Cl) N ' O ' O i n m i i U CO r N ' O O i t°o i i N II m i o M i n 7 0 N i CO 'IT 11 W i ll s c'4 i O , N N II x ' M Co O 0 ' n O O p r n II -,�S y s+ rn orn n o 0 000 0 n u O w N o t o r- tq o n LO 0 0 0 n n 04 i N N r i V M (D i O_ i 0 II LO IT .0 •.i m 0 LO o ' Co O O O O O O O O O ' O O , O, co II N 1 (O 0 LOC t i O O O to O O O O O O i t0 O ' O II 't LO U) p_ 0.'S >. i i N O , N O O It N tq co to O � , 7 Co i 00 i to I I N N 3 O r i n n O T tO 0 ll 'So - c') 1 � ai 11 K amW m w ~ 'a 0) Y ' CO tO o 0 o n O r 0 ' r O O O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O O O ' 0) O ' O' O II 7 M00 LOO O(OO M O' i n O O O 0 0 0 0 0 0 OO V 0 0 0 0 0 0 O O O i It O O i N II t W m 0 U 0 �a ' NnN00000. -m � O M "t M O V U) 't too On(- O 0000 LO 0tg0 , N N i N i" I! Z tA� Q) ! 0 N(D LO Ca tt)NV 00(0 st m OMN� t(j tO N�- CT (Ii vi tq N tO C6 1-: i m (D co t II N O O V 3 0 m C') O N v i MV b4 V' �- O r �- M O N d> i i II }LL O}oCL F N 06 p) U b () ` i ' cM O n '� O 000 O O O O O 0 0 0 Cl ' O ' O' II d m i 0 0) 0 0 i 0) O O O O O O O O O O O O tO i t0 S k i II of O 0 0 i t0 N O t0 O tq tO oc O to O O r n tt i 0 11 C :p 1 0 i N r O� i Cl) fA tO N CO �- V r CD LO - i I' i M 0 II i i n II W m b A id' o00oCl) n o O O 000 0 00 0 0 on CO O O CO O M i n (O O O O O O O O O O i tO 6e, i (V 11 m i (0 00000(0 - N n N OON to C! q O i W i 0 �� 0 °v `t O O � v Cl) N N n 0°) ° N i N i CO 0Cc ttoo oo�0 t(°D i N o 0(°O O 000 O CD L°00 0 00 It 000 o o 000 t°O O i M 000' ' 0 i N II N:. Cq NO tO tq Lq M I CO LO 'T U) LO "t N O n O N N rn 00000 to 00 n n 0 c- O i 0 i C 11 OphtnO� -m0007 to M tONIO l�t7 d• I,-- N- N M m tU V V (O rt LO �- i 0p ^ ti 0 II i�0 O OM 0) 04 v i EA OO�a -- n �to Cl) (0O - i M (A i EA � II i i t i CO (W�p 0 coo y U 06 N N N N w N C O _ 0) m U) C O X O to C 7 W Oa C w c m@ W d m a) o 0 6 OAS rn ayi rn A w -m �T� C 3d c'���pco •� ��ZaNicm ��a) a Q o. m� o� O t v,m 3�a? ��Z _ C7 ID a�i� c� o Z U) Tama a)W a` c.Q ° (D Ca o c �g 'M- W 0- 0 ( m J2U c co- a co a)EL CL ) �usw o m mQ a�c¢v0 �� m �° c o c c oar (D aa)i m X �"m a) rn_ N a)ds o 0c o�� O o (D m x0 w o (a 5: .9 EIL c o d J dm rnyU mJt c Co °�Qww 8 00UJ E R N E 00 Jw�tm00 J J E a°)i o ca >G m° O o o° m am o m m m m aLi o E a o° Q� �' 0 m m m a�i O O wwJrna001 -•¢a F- co0amm (n =F- UO >¢tLILM >(n0(nw0 (L Wt-� I- OU O_JJ F- I- 00 o_o O X yJy O O X 0) 0 0 0 0 0 0 0- o O N O M rF' 0 0 0 0 0 O O O O X n n O�tOOJNOX O) OMV 0 NMto(Dnn NMd'tO I'- O %S 00 N XXX (O CO M m i- N N N N N N N M Cl) CO M M M M Cl) M (D (M X 't 't 'IT It -t io to ti0 0 tO tO to LO (O tO 0 tO m to LO LO O to LO (O (O O (D O 0) N N X- a) ri ol rg O U O 44 U) a) •r{ ri 04 O, U) is -rl ri .,i W I O O O 1 11 I O II 1 If O O O I O II O O O I O I( O O O 1 0 11 O O O I O II 0 0 0 I O II O r-I I III ILn II (D i--I r-I I III I N II cn I M II r-1 I r-1 II �r I cir II u)- t cir II k a) O U U) U) a) a) S4 0, S1, 04 CL U v) aj -� ro rt3 a) a) O a) •rl -rl U U 0 04 04 m U) +J -P O 4-4 N a) •� •� U U o 0 -P a) G N I~ U U co U rt3 .> 4) $-4 -P u +) 4-) a-) a a) $:I U) a) >~ U) ri .—r O U) —1 :4 U) 'A u rl U 4-) ri co ri r 6 N co a) ro a (11 ¢, 4-I 4-4 q N U H Sa is +s ZS -r1 co a) -H co a) O O N� is � a) a is tiU0 hu O O ::5 1 0 � 4-I CP .� •rl •n cw -P CD 0� a) I r R' k O W C> N O 4J O O 1 0 II O O 1 0 II O O U) O O I O II 00 I O II 00 a) O O I O II N O I co II (D O -P I II I X 11 O II r1 —+ I N II rn r1 Z VI- I ur II N ri O 04 U U) '0 -) f4 co a) cn a) co 04 U) co U q O U) a) V) roU -Pa)U) u a) zs u. r. -P a) -A ri co U � O I~ •ri Cl) ri co P 04 ri S4 4-J 0 04 F 04 G ri , o p s� a) >Y U) O o ::; C>a •rl 4-I O U) f4 S-1 U rn TS U ,q U) O -H f4 N d-) C .,i ,� ri U) a) 4-) S~ •,A f-1 I-I !4 co ri U co U -r1 co co U +J a) O A O O~ q a) Q W r. 4 C/) W W H W U hUCYX u d c-A O ri co 00 N N N N LO Lr) LO LO rd A U X- a) ri ol rg O U O 44 U) a) •r{ ri 04 O, U) is -rl ri .,i W I ;0 C, C) I0 foil i M i O i 11 O S CO S O 0 0 i p p p 11 O 30 j S CO i O O ' O II S O (j = S t0 CO i S fA S 69 II i t0 O O M (M d' 1'. O N V co S n O O O O O O 0 S In p (V II S Ep S N II d m' N 05 N O S N S 00 II (00 �` � S 69 N S E» t0 S _ II JC3 S fig 03 +0-' i •a W' O CO O O O O ' p O ' O' O II ff> S 00 11 y t0 S O .- S S t0 II aa))U LO m y x S i 1- co I� O S O 00 i st o O O 0 0 0 0 0 O O O 0 0 S O o i 0 II 1 fA - 11 I- O N N ` M O O O O , N ' er II COU i W 1 Nom' 0(� co ao ra- N t� II r CJ i t0 S fA S 69 S fA (A N ' O S U) r- O .0 S U') O O r- 00 i co O O O O O O O O O O O O O O ' O O ' 0 0 1 1 O i 11 ` i 00 O O C` V W O 'r S O In O t0 O O pV t0 O O i t00 M O S t00 i Y 00 .� r NN i N �(° i co 6 S 0 II Q d °U a m a U 3 W W to C 01 W Z 00 . R y V' i O O O O S O ' 69 S� II M O N ` -p c i ` S V O O O O V S O i v i i V 11 i v it N r; u LL O d M 0) z S E9 N S V• S O 0 O U 10 U fA N ° U y Itl A U b 0 IL ' N d• O S N 00 O t 0 0 ' CO N S O O O O O O O O O O O O O O o 0 O 0 Cl C. O O O i 0 0 p O O 11 S O S s{ N o f v_I� I- 7 CO- I� OOOOM W O O O O OtO F O O S O S M II o O i i 1� (0 (D ' 0 (0 CO i nt M OO 0) 0 t 69 t0 N o 0 I- O' 00 N Cl) S 00 S O N S N S co (n U i i 669 C C ' N W O i co c O O O ' O ' O S CO II ' EA It y' i N p) ; p S W r S 0) 00 S N O r S N r 11 S p 11 U E i' ` 69 i ; C II U . S 0) M O O O O M CO O i O co O' N 00 O S h 00 0 0 0 0 0 O t0 0 0 o 0 0 0 0 0 0 0 0 0 O 0 0 0 O 0 0 0 0 0 0' 0 0 0 Co 0 i to 0 o 0' O O' N i 0 i N 000 h i� V N CD i't N 00' O OM OO tO C6 � 0 M' N 0000 O N O ILOtn0 O 00 1- r i M S p S O S 'I S .Or O S S (0- 00 r t0 S M 69 - t(7 1- (v) S t0 O N O S O II S N t fta i f» o C y y y ^ 5 0) N O N O U O y N 0) rG E m Cn C O O a) Q y 0) U) U) N O' N CX C Oa.y OQ' O 7 0) 0) O C O. = y y U C O c6 w oi W w D U) •O. (0 C U p) L y E w a U y __ O O 7 w U y y r 0) a E "p_.O O U O) ` O O =� N C Z 5 • Z N C C () N � N j a w O Z 0) (p (p ca cc N >+ W W y y V y N CU O C .a m OS O W W 3 'Q l` D...+ 0 0 C (v 0) 4) C fn 0) 0) y -- cG :3 CT r =p �, N ; m y d Z W - m (!) a a a m` C O.0 (C 0) O C nay O..O l4 f6 0) •j -1 U C 'O 0) C Q 7 d X Ui �,+ 0) 0) N a E E 0) 0) >O >.> 7 0 O L C Q p 11) NcG_cGO W C C O(O�� T�'> E >.0 a 0) H H :C 'O J V Q 9U) �p W -3 d , CL. F°- 0 E(n y E 14 f0 CL 75 J Q W w- J J Q Q N p > C a 0. V• V :E y 0- - U U fp a .... w U d y N fy/1 07 E 0) N OS O LL W �Jda0SF- R E 3 0 W 11 F- 7 O. 0) 0) 7 0) O tE m O. E (DO(nw21- U��0LL LL(n0(A Q O O' N W Un W F- 0 OS 07 0) 0) 00 QJJ O 0 H I- op 00 O OHO OOO -0 O) O O X O X O O X O co o 0 0 0 O O O O � N x ^~ X OO V V D1 V O NM�CO I'00 MAY t17 LO I�O� O Vt0'd V Vt d• LO to tN LO Lo tN tLO N 0 Lo Uj(M LO to co O (D(00 (00 NN � ii eoq ( � ( I �2 caiC� �ro M I ICI Lq oo cli d V ON O O 0 0 l l O .n LIZ o oa I N I I II ° C m N Z � = o m O N m N N m II N o J d I I I N ( I I Y 6 N W N O O u7 11 U n a N m f9 I I I W (9 O Ci a I I O 10 O N I.5 I Ic6 II d I I< N N )I I N m 0 O I I It . W O O 0 0 0 0 M O O O O O O O O O O O O O O O O O O cl O O O O O M O I I O N N m I M N N C O X _ W d to = 06 G N N O c m c0 a E t=_- •N ?o ca o uj ' M d N >. d. N C qJ d 4 E N L d N 6 N N N D N °� a o d a s X w o a E_ E U c o « w H m° m m �,� m~ E m w O o O W m o oar a Q nm o n = =v u— n« «d ai Q :°• m m m Q Q . m E" aoi o m> v' L� E O a 0 oo a. m> d m m a E v o v� fA O t m m m m ~ ~ a W d'.Jmd0 W F- W F- mOmInm o Ii lL tq u) Ill H 0 0 0 O Oc S O O N 00 O O O O O O O O M O 0 0 O O O r n J-) 9 a) w a-) ro W 4) aT m � v o � W � m }' C) (D N I a) C) O W N O N a) O z 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 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 0 0 0 0 0 0 0 0 0 0 0 0 lO O 0 N N N l0 r- p O O N N M N m O LO p In N 1- N r O O O O N M o N .N O o o N N N• H kl N N M l0 1� to l0 fi N O C' M r_ O N r- kl 1; d' Ol N r m N N sa z3 a) Sa O a) m � o q � O L4 'o •r1 a) J-) -H +-) za x U a o G U) ro - In In 1 o a) q :j ro •ri ro N N N N LO N N N N LO O ro N N N N N N N 0 O c -V 'v a aV �W cr E L O W i1 i W 4 O a) ,ono aG O r- v -,I ro 4-) i " 11 d-) )a a. U 0 O C, U) ro O N -11 O (L) g b ro -ri ro H N M co N l0 r- HN N N N N N N N JJ N N N N N N N O W v' c <V IV. cW -r E- a) U) >4 'O z a) €1 O (L) m a o q r. �4 m O u 'o -,i a) 1-) r-1 -H 4-) SA 4 U F' O g m ro w V) -� o a) �j ro -,q ro rI N M V, N l0 1O ro LO N N LO N N N N N +) N N N N N N N O Cw CV cP CV C' cw E 44 N S-) o •j N S4 O a) M � o q q E u 0 aa)) � aa)i o s4 v -1a,4-) .-I -H J-) N •C, U C O a V) ro In U) -11 O a) ~ 7 ro ro L4 M H c-I N M C N lO r- ro N N N N N N N JJ N N N N N N N O a' 'z �w c -V 'v a E m O O O O 0 0 0 0 0 0 O 0 0 0 0 0 0 0 0 0 C. 0 0 0 O O O O O 0 0 0 0 0 0 O O o O N 0 0 0 0 0 0 0 0 0 N o 0 0 0 M O O N N O M O O O N N o N O O O O O N l� M-' N N r- a' N m H d' r. N N M N d' .-i O N r-1 ci N O M 11 N 1- u} N N to M �o ro O E U) N '0 �:s W Sa O a) m � o a 0 -i a) O N 'o -A a) 4-) -i "1 J-) N 4 U Z O g w ro V) w •ri O a) g 7 ro -li N a,mHtaUz:E r-1 N M C N LO LO -) N N N N N N N N N N N 0 N N N O c vl c c IV c a' E r U) 0 Q4 w 0 w u) v +) a) a u (1) q •� ro � a i m ro v u w v En a croi N -) � w b' r p a p t~ ro EaE m u cd A. +) M� 4J 4) CO M O ro ro i, ro U. O O, U a) U Q)) N 3-I > S-I W U Ei � N u) Z4 LL U a) U •rl N° C O� OIt ro ro ro sa u u S� tr f U) (1) ) P . P. N R4 aJ to b) -1 ro N O rt i-1 U sa s m (L) ro v a, o q- o cn 1 -a co U U ro G O S-) i4 U P4 R O S-. O p >-I q v H -1 'o > U ¢, a1 TS P, > N U H -i U AJ +) U a, O P4 m a U -1 . al u ro V) C a) o" - a) 0 1q a) � � w •o o a o o O .-i +) o -r p" .v U 0) O >, U v U 4 a m U >+ >, ro r 1 +) 1 a 4-) m o >, a 'O o ro ro m o u ro FC r1 ro '01 4 v U O a) A,' >+ p C4 -.-I U a) p U 1i a', •O >v .11 Ci ro -H N U U H fir. G' N o C' lD 1- m v 1` a) U W 'O r-1 r1 a) 4-) O a) N µ' 1 -1 (1) }..1 ro -1 O a) m -4 -4 ,-1 -1 -1 (-1 N N N N N N N N f04 4 E E N a1 i-4 a' ,1., E U N N N N N N N Cl) a) a a, R3 ro ,q U ro O E U) N '0 �:s W Sa O a) m � o a 0 -i a) O N 'o -A a) 4-) -i "1 J-) N 4 U Z O g w ro V) w •ri O a) g 7 ro -li N a,mHtaUz:E r-1 N M C N LO LO -) N N N N N N N N N N N 0 N N N O c vl c c IV c a' E r N t c c6 C6 N 1 L @ •pp � i hf0 4'l 10 O c0 tFO O V fp p) O OO O 0 0 o0 0 0 O' T II C O 10V 10 O V�' !� O CN OO N W II i IIII rn m � o � °o °o 00 a- o �rn - lonN o 00 v 1Lf) j� cd co O `" of d' co �- V r of i� n i N II I ns' I I ii M: f � I m— I In co o m vo 0 00 0o p ; In NI O O ON 00 ' N Ja N 10O �V m O 't0 a p r N p p o O 00 p p 00 i p O o II f9 i 1A II rl N D o0 p N V Oct N� co N m o oM r oo V M ou N fA N M LO aD Oi (O eD I II ma 10% I fit - j II a i w inv O w Vtoo v� O 00 00 O p 11 y_ Oo p n m N O N v r o oN 7 In 1no M I N O II iL I ONE N t o i 0 N 0 o c p II o I O I o loll fA I II C N m IO N •- 11 y vJ n = C � n m 7 c rn� o co o o mo 10 0 00 00000 00 00000 00 0 0 0 00 0 0 o io �o oll � � d N G N C C O 0 of c 6 O LqV 7 O) n Ci -q OaDM V M LL "-It 00 O 7 oc 0 N11 ? W > @ @ M EA N M 10 fA N N M II W m (�!0 2o"Q N ` O a V V 1= O d 6 O y M 100 O O O � ( Ooi N •O f0 E @ W del j oM Oi O N �- cl ru) tD I� o a0 O � M O to o o c0 c eD m o Ci it 11 U Y W � I i i - ii R 11 A fA' O O O I O II R@ O 1j Ci N11 N ^ U Ci I III n N M wi N O O O c C C � •� p N 1u) a v 'NNV. � N �i a ui 1000 � �i a6 �• v ai Icct � a ii M1eo0000000o toN 000 IAN co aD 0000000000000000000000000 p0 ON 000 000000 O O 00 O 0 000 IO f9 o OII di MII y MO Nr. MIEN a0 VM N I� MAO 1010 �tOM 10M10000 O ?C m N Ct f�N O N to w -1 I� OOOi fA V' fD - �noirN of 1q0 r O trill c'! II I�a00000000c00 hm OOON� 7N 'M 0000000000000000000000000 00 1010 NOO 0001000000 c0000 O O 000 M O O MII - IO �t011 y' M i cqO cD o)N �NNN O n P')O 01n cOhM �r tOMMt0 a00 W 00 to O W O 10 �MN N�Ma- [pN V a0 O ' O 111111 w II i CL R' y X100 V mr �N ao0 N N m II ccol II _ y y DI 8 y N o _ C O O ^ C O @ U 'O d O y O to 4E @ O y Z@ 4S C O y y v v oTt -- aci ocU .y o6 al E v ar d .n °•n`mma6 °" ��'Z yjcE� c0_E F_ d °�>.mmi.n�WW� �° nmoa° ��a'm.c01.. wE °c'mLnd) a&Q mn mnotm� mao'o'a c6 ��a� bO— a o ma>.a@ �,@- >a @�c1Omco EEEom m.2 m��0. @`. m =,h E�mw��� ani o.•�o�'u @o- �Emi5Ec'cO OW U @� n�yaa @d MOO X J M rn arn��rrNodcc@i Jul .O @;� �a�.ic`:�a�io m y u$_= �omim°"V?°' >Eti :&o JISZ ¢h-) '(Dhm J ¢ ¢ @ Emo:9 @ @ >v�Ii °O O�`�000 aa�i a@imv c�a'ciommaLi n`�E 2u o`m 0= lnamu@i O O a wmJV) aaOwOF -aa �a)0am mm xl- ¢OO o rn >OLLU. >v>o v)w0 awt-U2 u@i OU 0�1XfiXXO�NOXoOi JJ�� XX XX b 1n 04 OMOV ON NCO]o100 fOOrW�� NMV1000O000000 o0 R NNa1010 c0 lTm V' V V' d"7 V' V' N N N N N NNNNMM 10 �0 10 10 l0 10 l0 10 MMMM�� Mfo�O 10 10 0 10 IO 10 10 m 10 10 O t0 O O O (0 X M N N N t N ' sA 4-) ' I NQ Ln Ln Lo N Ln 00 m r-♦ r-i m Cl) (1) 5+ , N N N N N O O N ri r-1 --i r-i 41 ,_ a' -' d' c v� r- 00 O O N N N ro FZ4 -ri , N N N N N O O N -i r-I r-i r-i N U 4-4 �1 i O O O O O O O O O O O O co O� I N N N N N N N N N N N N Cu ro � 1 I cn O IV t` k-p n m (n I II I m I` 'IV r-i N' N Ln I r- II I M N r O ',0 I r- II ro I 61 N 'r t` .. co r-i w co 1 N II I II oo l0 —1 110 1 (n II I I r� II 41 I ('7 O M M m 00 Ln w I II U1 I a' .--I (N -10 Ln u) O 0) O N I M w r-1 OD l0 1-- O 1— I to II O I I I I I I I r-I II N I U-) 1— 4J I G I I rn II H I I th II I II O • J r I I O O r•-1 c t— r- q O ro l O co N O in �10 N Ln 1 0 II O Q, 1 O l0 N —1 m l0 in 00 1 N II r. U 1 -i M N -1 0l Ln M I II w Ln I N II i11 M •ri I I M II E-1 N a 1 I UN} ii rtp W o C) a °Oy 4 o o 04 P H O N ro H A 0) U p O co s4 a a �i > -P H U -ri G V) U) N 4-) ro 1~ 4-J U U N Q I 3 U) U) -P •H U) -ri -.ri U] r-i a) O 1 \ S-1 >1 O > >1 4-1 '1z: N U 1~ -ri I U] ro co -u ro co 4-4 N r1 -ri -ri 4-) 1 aC U V) Q ri) W > U q is -r-i 0 a) E > U >1 i4> W i4 I 3 U 04 U tr 1~ tT O N U 1 N -ri \ -ri 4-J �4 ro �4 �4 > N N U] 1 —4 r-i n C� 44 N 1~ all 1-1 I4 S-1 N I . N O < N -rq ri !~ (a U) -H -li r�° I Ha,v >a w w w a4 a4 t�4t�4 ri I I 1 Ol J-) 1 OOOOIn O O '31 0000 - r 1 Q I O O O O r -I O O O 0 0 0 0 i4 N I mNcgm00 O 6l O NNMM O L I H N N M Ln N r-I N N N N N N 'Lf [ti O FI 4J N -P 4J C7 N (0 O 43 -0 (d P V) 3 O to r Ico 4) H r-1 E-1 U W C07WPA+W CO7 W C$4 N CITY OF ROHNERT PARK 2007 -08 Budget Golf Courses Willows Course (South Course -Old Rohnert Park Municipal Golf Course) Redwoods Course (North Course -New Mountain Shadows Golf Course) The City has an agreement with CourseCo under which said firm leases both of the City's golf courses commencing May 30, 2001, with the latest amendment dated April 15, 2005. The lease is for a 20 year term with an optional extension of 10 years. There is an interim term of 2 years for construction. The payment terms are as follows: Base Rent Percentage From Percentage From Golf Receipts Food &Bev /Merck Years. 03 -10 $150,000 Years 11 -15 $175,000 25.0 4 %/6% Years 16 -20 $200,000 25.0% 4 %/6% Years 21 -25 $225,000 30.0% 6 %/6% Years 26 -33 $250,000 35.0% 6 %/6% • Tenant is not required to pay percentage rent for the period through June 30, 2015. • Commencing July, 1 2015, Tenant shall pay percentage rent stated above in addition to base rent For the first 10 years, CourseCo will deposit into a trust account 3% of gross annual revenues for future capital improvements to the courses. For years 11- 30, CourseCo will deposit 2% into the trust account. The City will deposit 1% of golf revenue from January 2005 through December 2013 and 20 of golf revenue through the term of the agreement. CourseCo shall make a capital contribution of $2.25M for the improvements designated in the required work for both the north and south courses. The City of Rohnert .Park shall contribute $1M of its redevelopment agency funds.to assist in the capital improvements of the north and south courses. If additional funds are needed for improvements, the City of Rohnert Park and CourseCo agree to split,.on a 50/50 basis, the cost and /or debt service of an additional $1M. 2007 -08 GOLF COURSES RECAP Revenue: Rent from CourseCo -Lease $150,000 TOTAL $150,000 -27- v awe Q W Z m O co a w O Z U. C 0 0 O H N w w V w w to 0000000 o LOv00coo r- 0000 0 1- 0000000 O (o cM 0coN 00 X000 to M M .m. N m 0 tP)00000 u) OM MIl- tO m t-M00 O O to uj N Ld (•i rn (•i r` lqi of o n co Cl .= co 06 r N ~ 2 603, r CO �'" Cfl ti M to rfl r- a (.09. �r CN U) O O � to O O O O to o p E O O M d) O O O O co to E v m O O N O O O O O O p cm _ V c d � 6 CT Iq M U �- fR 6-1 U) O O CO O (O 00 O co co N C CL O O N O O It O O tt O O O d' r O O 'V_ V) tq O p N m in r r O N au N Q 00 0 0 0 0 0 -0 E p O O tO 0 (C N N coo_ r G a 00 -00 0 0 O O O O O OE EO O O ton( COO O O a00 N Q V lq �_ 00 M M M r CL O O O O O O O O O E E p - O Co O O V* O O d' co C-4 cli J(nU� N N 04 U °D fl O O O N N O O N N Ir E E p O O �- LO Cl M LO O O to to mimi m M r' N V "OV to (p V LLo (q EA d3 tq Efl ffl U) 000000 O NN Otp'O O 000 O O tT E 000000 O 000 O tt7N d' 000 O [t c} f6� OLQ OOOO to stn M6>tp a- OMO M [}' d) Q. 00 N to C9 O M h O 1�. V) 00 .- CV O N r' M r u) CO d' It M CA . Ei? 6N IL 9 bi N L F+ V i a7 U) x _ H 2 rn U V W w N C L Z d d N O N m d W m W a U) C -io (D v,m w W �, ocy a V -aZi a z Cv 2-2 1 o> w �N a mm � E O a o� � w w �a))0 EU)a)w W mat -imm w moa�m a> a w r- Z�� m�a a� Q Z C a>i C — °� : °� a -i Z w-0 0 ��v N o F- w am 00)) C a - -aai mr c a Q wii>- U�ii�a 0 X E m o> m E� 0 Q a0 N 0 3 F- F - wwv,�oawa ( U) U) -v) o� z 00 N CITY OF ROHNERT PARK 2007 -2008 Budget SPORTS CENTER - DEPARTMENT 5810 TOTAL REVENUES BUDGET EXPENDITURES: 2007 -2008 REVENUES: 3,000 SALE OF RESIDENT CARDS $8,000 ADULT SPORTS 23,000 MSM GYM FEES 64,700 MEMBERSHIPS 400,000 OPEN GYM 16,000 EQUIPMENT RENTALS 400 FACILITY RENTALS 13,000 PRO SHOP SALES 3,000 CONTRACT CLASSES 45,000 SPORTS LEAGUES 8,000 DROP -IN CHILD CARE 200 VENDING MACHINE INCOME 200 OTHER BUILDING REVENUE 7,000 TOTAL REVENUES $515,800 EXPENDITURES: Employee Services: 3,000 SALARIES -FT EMPLOYEES $171,452 .LONGEVITY PAY 6,784 PART -TIME LABOR 64,700 EMPLOYEE BENEFITS 67,685 PW RECHARGE 36,120 Sub -total employee services 346,741 Supplies & other expenditures: OFFICE SUPPLIES 3,000 SPEC DEPT SUPPLIES 8,000 SPORTS SUPPLIES (incl.$3,400 for publicity) 9,000 HEAT /LIGHT /POWER 50,000 TELEPHONE 4,300 FACILITY R & M /ROUTINE 70,000 FACILITY R & M /NON - ROUTINE 10,000 SPECIAL DEPT EQUIP R & M 0 OFFICE EQUIP R & M 1,000 CONTRACTUAL SERVICES (incl. classes) 30,000 PROFESSIONAL*SERVICES 8,000 EQUIPMENT LEASE 2,500 PRO SHOP PURCHASES 2,800 Sub -total supplies & other expenditures 198,600 Capital outlay detail on pages 46 -47 et sequentia 21,000 TOTAL EXPENDITURES $566,341 NET INCOME/(CITY SUBSIDY) ($50,541) -29- CITY OF ROHNERT PARK 2007 -2008 Budget CODDING SENIOR CENTER - DEPARTMENT 5501 SENIOR CENTER VAN - DEPARTMENT 5502 REVENUES: RENT CONTRACT CLASSES EXCURSIONS SPECIAL ACTIVITIES SUBSCRIPTIONS DONATIONS SENIOR VAN TOTAL REVENUES EXPENDITURES: Employee Services: SALARIES -FT EMPLOYEES LONGEVITY PAY PART -TIME PAYROLL EMPLOYEE BENEFITS PW RECHARGE Sub -total employee services Supplies & other expenditures: OFFICE SUPPLIES POSTAGE BOOKS /PAMPHLETS /PERIODICALS SPEC -DEPT SUPPLIES EXCURSIONS /SPECIAL EVENTS ADVERTISING /PUBLICATIONS DUES & SUBSCRIPTIONS HEAT /LIGHT /POWER TELEPHONE VEHICLE GAS & OIL VEHICLE REPAIR & MAINT. FACILITY R & M /ROUTINE FACILITY R & M /NON- ROUTINE OFFICE EQUIP R & M .CONTRACTUAL SERVICES EQUIPMENT LEASES TRAVEL & MEETINGS Sub -total supplies & other expenditures Capital outlay detail on pages 46 -47 et sequentia TOTAL EXPENDITURES NET CITY SUBSIDY -30- BUDGET 2007 -2008 $26,000 4,000 8,000 8,000. 3,000 2,200 2,200 $53,400 $89,016 3,401 25,000 37,583 4,400 159,400 4,300 1,100 0 3,000 5,800 300 0 22,000 5,100 2,800 1,000 23,000 1,000 4,000 100 1,400 0 74,900 $234,300 ($180,900) I O O M 1p I M lD I at) I m I y l ro I p N I m I N N r 1 N I 4J o ,y i O H I r-1 N N C U I N U I I I y I 0 yl I I O o O I o I c I O O rn I I O C U) i ) � I i cn 1 I I I I O I O 1 O m 1 r I v I r to I Ol I O 1 1 1 N � an 1 M � I C ro I H> I o O o f O I ^ o O an I W I O\ -,i H I I M I I C. I N O N 41 I 1 N vt c M I N I m ti I a) C U .1 O I � � I W I CI O O l0 I N I N I I N I N N al I r l r-I I I M I I ria v I O I C a) a) w o > a o a) w a I ^ II I a II I N II 1 II I a II 1 c 11 I O II I V II I N II M I an II r i N ii � i rn ii M I c II r I .y II ti I � II r I M II an n -- n � II rvi II rn II � II � II � II r II m ^ II a} M II W II c 11 � II -- II II II `. II � II a II O II O II lh r-1 , II ii W II O II a II W II M I O jj ii -V U m .1 l i I I I I I I I I I 1 I 1 I I I I I I I I 1 I I I � 0 N eM M O O r o O � v C r r a) -, 1 - I I 1 1 1 1 1 I 1 1 I i l I I f I I I I I I I pm q N ,..�uN �fN tiN uo O O M O O c --- ro C p /i -1 k T t , I I pH U v U roC '. -[6dr r m m a c ,m 10 H H O U H N W HN y M U O O -,i -H 41 In cc N U N O N H H 41 41 O W O C an I O Om v N C ro � -n -1 a a) an m U m O H 41 O (a 41 4-4 m a) 0 v U) 0 o w o a o 41 41 C H (o o O a) H ON u a) A a) a v , -1i C C -4 C U - 1 1 , I i 1 1 I i I I I I I N `N ym N c -r I In IIIIIin II I I f F i I I m I M II I rn II I O 'II I rM 11 o II I c it I o II , II I m II a) +1 Id ro w o r.� o r-I C O N m 0 C 0 o A- .4 J-) H ro 1 H C O m U .i H - C U M ro ) 1 a 1 ro ++ I In I arl C U I N U I I I I I fA N H 1 N O I O O D I c l W a) y) U I N I m a0 I O M yl H N v 14 W 0 ria v +O' i O N! uml [y O o y O ? o m u U H N o O O 1 _ O U a) a) 4, X I I a OI m vT U I O 1 U ^ C g I o O r l M I r M -P I ^ II I a II I N II 1 II I a II 1 c 11 I O II I V II I N II M I an II r i N ii � i rn ii M I c II r I .y II ti I � II r I M II an n -- n � II rvi II rn II � II � II � II r II m ^ II a} M II W II c 11 � II -- II II II `. II � II a II O II O II lh r-1 , II ii W II O II a II W II M I O jj ii -V U m .1 l i I I I I I I I I I 1 I 1 I I I I I I I I 1 I I I � 0 N eM M O O r o O � v C r r a) -, 1 - I I 1 1 1 1 1 I 1 1 I i l I I f I I I I I I I pm q N ,..�uN �fN tiN uo O O M O O c --- ro C p /i -1 k T t , I I pH U v U roC '. -[6dr r m m a c ,m 10 H H O U H N W HN y M U O O -,i -H 41 In cc N U N O N H H 41 41 O W O C an I O Om v N C ro � -n -1 a a) an m U m O H 41 O (a 41 4-4 m a) 0 v U) 0 o w o a o 41 41 C H (o o O a) H ON u a) A a) a v , -1i C C -4 C U - 1 1 , I i 1 1 I i I I I I I N `N ym N c -r I In IIIIIin II I I f F i I I m I M II I rn II I O 'II I rM 11 o II I c it I o II , II I m II a) +1 Id ro w o r.� o r-I C O N m 0 C 0 o A- .4 J-) H ro 1 H C O m U .i H - C U M Y W Z CL�) wm� Q' 2 co Q ONcD W', Z LL t` O C) >- NO H U- U w W tL O O IL a O O O O Cl O O 0000 Co 00 O OCOO �t — 00 O N N r .- - IR �CligM000 00 co O E O O 0). (n 6— l 00 00 cl i �- r Q - N O 6% O O O O O O O W O O U) O O Q O O O fop C O O O O w E 00 Q O O IL a J H co uj F � N 0 m N Co 000000 O O O O Cl O O 0000 Co 00 O OCOO �t — 00 O N N r .- - IR �CligM000 00 co O E LO N 0). 1 CO 6— l FR cl i �- r Q - J H co uj F � N 0 m N Co 000000 O O O O Cl O O 0000 Co 00 O L6 & Ni N �t — 00 O N N r .- 63 y 0 U W O 'C a) O O W C > � 3 Co o - uiQLLLLUCn c� O 0r-000M0 O O t- O O O N (D hM00000 M n 0 O M 64 64 M CD ui O N L W a L CU z w E O 3 c LJJ CU > a. -i m Co W U cd a) O 0: 0 •) m >, � IL If 0 W U) JdH W tL O O O N O 64 O O_ O 63 cc O O Cl O O O U) O O O O O CD CO r O CM6 C(D CEO O 63 64 r 69 O O O O O M d• 'IT O C=) O O O C> O o O CO CO CO 'a• 64 63 64 O O O O O O O O LO O O O LLC) Ian Cl r M O It O O O LO It C14 N N 64 69 6@ 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 M 0 0 0 0 0 0 0 0 0 0 0 O O O O O O O O O 0 0 0 0 0 0 LO (D 0 0 0 0 0 0 0 0 U') O 00 O N� N CD' OO M M lq 006 � N CA 06 0 — 1 t- N O r CO LO co 64 63 69 Oo0000000000000000000 O o 0 0 0 0 0 0 0 0 0 0 0 0 0 O O O O O O O O O tn000000000LO 00 0 LA000 U) 0fl O NN 000O(OO(OO —h00 O O -7O1- O Ni P� 64 M co N N M M co N 64 69 61). N U) i d 3 V + O a C N Q O C od 06 N o 0) n Q. a) a0 �Z ° 2 UU) �) 2 Q � a 0) CL � 06 7 a) O CO O :3 O � CT E u) a) o) LL d ad U °• m a� � c O O °� OiS °� Q.� cc U) � H _U :3 cc U U rnOTnU'���� U CT;., U O'v_, p d U) a) o0 U >� �C)W L E°d o'� ... -O U.x„t..a ,Q Q Q,0 ° c 0 O Ca a) >s C Cj V 0) m° c 9> rnE v)�nM0MillWm Q >ULLU- >000WFL- titlli Q X d d w � a W 06 N a) � Q W p U) fn �a W a O F. � t- U CITY OF ROHNERT .PARK 2007 -08 Budget Water Service Rates as of April 1, 2007 Residential: $16.50 /Month Service Charge + $2.70/1,000 gallons Commercial /Multi - Family Housing: Service Charge Based on Meter Size as follows: %" or 1 ": $ 16.50 1 1!2": $ 27.12 2 ": $ 39.88 311: $ 71.76 4 ": $112.15 611: $218.42 - 8 ": $345.95 + $2.70/1,000 gallons (a) 6110 Water Quality Sampling $ 80,000 Consumer Confidence Report 8;000 State Health Department Fee 15,000 SCWA Water Conservation Program 80,000 SCADA Maintenance Contract 120,000 Engineering Services 60,000 Ground Water Level Monitoring 20,000. USGS /SCWA Ground Water Study 60,000 Backflow Software 8,000 Fire Hydrant Replacement 25,000 Russian River Watershed 15,000 Emergency Water Leak Repairs 20,000 Temporary Help i 10,000 Total $ 521,000 Project Debt Cost Payment (b) Residential Water Meter System $2,600,000 $149,853 I Commercial Water Meter Replacement 3,500,000 Groundwater Quality Improvements 300,000, Pipeline Improvements 430,000 Tank Booster Pumps. 350,000 Well Site Chlorination 195,000 Well Site Improvements 150,000 317,096 Springbrook Lease Payment 14,373 $481,322 Interior Coating Tank #3 350,000 101 /Wilfred Water Vault Relocation 44,000 SCADA Upgrade Maintenance 130,750 Meter Replacement Reserve 50,000 $1,056,072 (c) Utility Pick -up $ 37,000 Leak Truck 88,000 Dump Truck 90, 000 Other Equipment 31,000 $ 246,000 CITY OF ROHNERT PARK 2007 =08 Budget WATER OPERATION DEPARTMENT 7100 ANTICIPATED REVENUE Residential (SFD) Commercial SCWA Conservation Program Total Revenue ANTICIPATED EXPENDITURES 4XXX Salaries 4XXX Employee benefits 4800 Training & Education 5100 Office Supplies 5130 Postage 5140 Books /Pamphlets /Periodicals 5210 Sp. Dept Supplies 5220 Heat, Light & Power 5230 Telephone 5240 Advertising 5251 Clothing Allowance 5260 Dues .,& Subscriptions 5270 Vehicle Gas & Oil 5310 Facilities R &M 5311 Cross Connection 5313 Non - routine Facilities R &M 5314 Hazardous Materials Disposal 5317 Meter Replacement 5320 Vehicle Repair 5330 Spec. Dept. Equipment R &M 5350 Small Tools 5370 Equipment Rental 6101 Contractual Services 6110 Professional Services 6600 Travel & Meetings 6910 Miscellaneous 6920 Bad Debt Expense Total Operating Expenditures Depreciation Expense General Fund Recharge Retiree Medical Expense Preservation Capital Projects Capital Outlay TOTAL EXPENDITURES Excess Expenditures Over Revenues Depreciation Added Back INCREASE IN CASH BALANCE -33- BUDGET 2007 -08 $3,462,969 $3,194,856 $80,000 $6,737,825 $617,178 440,364 8,000 1,000 500 500 120,000 213,376 7,000 4,000 8,000 2,000 30,000 30,000 10,000 10,000 1,000 10,000 25,000 200,500 7,000 5,000 2,137,465 521,000 (a) 1,500 16,000 20,000 $4,446,383 550,000 1,635,000 145,037 1,056,072 (b) 246,000 (c) $8,078,492 ($1, 340, 667) 550,000 ($790,667) CITY OF ROHNERT PARK 2007 -08 Budget Sewer Service Rates as of April 1, 2007 Single Family Residence, Multi - Family Residence and Mobile Home Park: $1.55 Monthly Service Charge + $10.50/1,000 gallons Commercial:. .Restaurant - $1.55 Monthly Service Charge + $18.30/1,000 gallons .All Other - $1.55 Monthly Service Charge + $14.40/1,000 gallons Industrial - $1.55 Monthly Service Charge + $13.80 /1,000 "gallons Notes to Sewer Operations (a) Toilet Rebate Program $ 25,000 (b) SCWA Water Conservation Program $ 80,000 Engineering and Legal Services 25,000 Camera Collection System Mains 50,000 Sewer Main Cleaning 10,000 SSMP Program 140,000 Russian River Watershed 20,000 .$325,000 (c) Capital Preservation Projects: Infiltration Reduction Program $ 100,000 Eastside Sewer Project 1,900,000 Parallel Sewer Interceptor 815,728 Springbrook Financial System 9,582 Other Sewer Preservation Projects 200,000 $3,025,310 (d) Capital Outlay Other Equipment $45,000 Utility Pick -up Truck 42,000 $87,000 CITY OF ROHNERT PARK 2007 -08 Budget SEWER OPERATION DEPARTMENT 7200 BUDGET 2007 -08 ANTICIPATED REVENUE Residential (SFD) $5,260,353 Commercial 6,932,061 Sonoma State University 720,000 School District 90,000 SCWA Conservation Program 25,000 Total Revenue $13,027,414 -34- ANTICIPATED EXPENDITURES Salaries $283,914 4XXX Employee Benefits 183,608 4800 Training & Education 4,000 5210 Sp. Dept Supplies 98,000 5220 Heat, Light & Power 65,000 5230 Telephone 8,000 5251 Uniform Allowance 3,000 5260 Dues & Subscriptions 500 5270 Vehicle Gas & Oil 9,000 5310 Facilities R &M 40,000 5314 Hazardous Materials Disposal 500 5320 Vehicle Repair 15,000 5330 Spec. Dept. Equipment.R &M 70,500 5350 Small Tools -3,500 5370 Equipment Rental 4,000 6101 Contractual Services 25,000 (a) 6110 Professional Services 325,000 (b) 6600 Travel & Meetings 1,000 6910 Miscellaneous 4,000 6920 Bad Debt Expense 18,000 Total Operating Expenditures $1,161,522 Depreciation Expense 450,000 General Fund Recharge 1,090,000 Retiree Medical Expense 66,720 5360 Laguna Plant 0 & M 4,276,199 Capitalization costs 2,510,744 Preservation Projects 3,025,310 (c) Capital Outlay 87,000 (d) TOTAL EXPENDITURES $12,667,495 Excess. Revenues Over Expenditures $359,919 Depreciation Added Back 450,000 INCREASE IN CASH BALANCE $809,919 -34- CITY OF ROHNERT PARK 2007 -08 Budget Refuse Collection Rates as of October 1, 2007 Residential: $53.00 /Bi- monthly (flat rate) for 95 gallon automated containers $33.96/Bi- monthly (flat rate) for 68 gallon automated containers $23.42 /Bi- monthly (flat rate) for 32 gallon automated containers $12.78/Bi- monthly (flat rate) for 20 gallon automated containers All residences have a 95 gallon yard waste container and a 95 gallon.mixed recycling container in addition to a garbage container of 20, 32, 68 or 95 gallons. Commercial and Multi- Family Units: 1. Commercial establishments and multi- family units or complexes container Charges are bi- monthly and per additional container: 95 gallon - $53.00 68 gallon - $33.96 32 gallon - $23.42 20 gallon - $12.78 2. The City sanitation officer may require the use of bins, furnished by the contract agent, for any commercial establishment or multi- family complex. When bins are used, the following bi- monthly rates shall be charged: Size of Bin # of Collections. Rate 1 1/2 yards 1 per week, 162.56 2 per week 331.68 3 per week 507.42 4 per week 690.06 5 per week 879.96 6 per week 1,077.02 2 yards 1 per week 216.78 2 per week 442.24 3 per week 676.54 4 per week 920.06 5 per week 1,173.26 6 per week 1,436.02 3 yards 1 per week 325.14 2 per week 663.34 3 per week 1,014.84 4 yards 1 per week .433.52 2 per week 884.46 6 yards 1 per week 650.30 2 per week 1,326.70 CITY OF ROHNERT PARK 2007 -08 Budget REFUSE OPERATION DEPARTMENT 7300 ANTICIPATED REVENUE Residential Commercial Total Revenues ANTICIPATED EXPENDITURES Payments to franchise operator: Waste diversion /public education Professional expense Community Clean -up Bad debt expense Total Operating Expense Transfer to General Fund for Contract Administration 2.00% Transfer to General Fund for Refuse Franchise Fee 10.00% Transfer to General Fund for Billing Reimbursement 3.50% Transfer to Utility Diversion /Education Reserve Fund Transfer In From Utility Diversion /Education Reserve Fund Balance to Refuse Rate Stabilization Fund Total Expenditures & Transfers -35- BUDGET 2007 -08 $1,398,997 4,103,412 $5,502,409 $4,386,401 75,000 9,000 5,000 5,000 $4,480,401 110,048 550,241 192,584 80,000 (80, 000) 169; 135 $5,502,409 General Government: City Council City Manager Finance & Accounting Information Services Legal Services Planning Human Resource City Offices Building City Offices Annex Non- Departmental Sub -total General Gov't. Public Works: Engineering Public Works - General Total ** Used Fund Water Sewer CITY OF ROHNERT PARK 2007 -2008 Budget COMPUTATION OF GENERAL FUND ALLOCATION TO UTILITY FUND Estimated % Applied -36- 2007 -2008 to Utility Budget Operations Amount ---- - - - - -- $112,369 ---- - - - - -- 5% ---- - - - - -- $5,618 1,116,466 15% 167,470 1,532,266 50% 766,133 613,807 25% 153,452 350,000 1% 3,500 970,146 5% 48,507 388,464. 15% 58,270 487,320 20% 97,464 67,600 50% 33,800 1,749,380 32% 559,802 $1,894,016 1,125,92.3 50% 562,962 766,164 35% 268,157 $2,725,135 ** $2,725,000 divided as follows: Total Monthly Percent Dollars Recharge 60% $1,635,000 $136,250 40% 1,090,000 90,833 -- - - - - -- 100% =- - - - - -- -------- ----- - - - - -- $2,725,000 ----- - - - - -- ----- - - - - -- -- - - - - -- $227,083 -- - - - - -- -- - - - - -- -36- +) 4 ro tr' W q ro m a 1 IOW 4-) 'H a) E- b, � o. x m w a o m w " O 0 -I o ro 7 N U E H � U � -r{ -P ro u m a O W 0 P. ro U a) a I O 0 0 +) 4-) 0 0 0 4 4 0 4 O ro It m r- m U �4 P d H U' C4 0 0 0 0 0 0 0 0 0 N . 0 �4 4-) 4 a 4 H -H -� uo O 41 O N a) 11 r) L) W a) W U U to W ro a) U) id m m m 0 0 0 O � o 0 0 U w U •tl 'U O N O N Ln ki .4 •ri .4 4" 4 4 W IJ 44 W ro ro W a (1) W o O ro p ro O m ro v a ul O O O N O 4N EE E N U —1 rC •11 ro -- rq O ro O I O 0 0 0 0 0 0 0 0 4 O r- m r- m U 0 d H rn 0 0 0 0 0 0 0 0 0 N . 0 0. O o 0 o O 0 uo O N O N M 11 O M C u a) N -1 H ro 0 0 0 0 0 0 0 0 0 0 0 0 0 0 � o 0 0 C) u) 0 0 0 0 f4 m u) . Lo O N O N Ln ki .4 •ri .4 C N. H M Ol l- N C 4 4 O. W. a) 4J O C9 r-I at » N w u U U' U 4 (a C:, ri o (d r O w rn E m o H m LI 0 0 0 0 0 a 4 O +J m r- m U 0 d H to 0 0 0 0 0 0 0 0 0 0 0 0 0.0 0 0 0 0 o w ro O O a s+ W O N .-I l0 N (Y M -H a N ci a 0 o� a� u a) 4 ro w v w u-i u a) � o ro U H •rl U -,i f4 m 4J In -P N a m b, .4 •ri .4 4 p 4 H •ri 4 4 O. W. a) lJ -H. () I C m G o O ro p > a) > -ri (d a O N O 4N EE H r-4 N U —1 rC •11 ro -- rq O ro O �:s a v u U o T3 m N D sa w x tr H -ri E 0 m a) 4J •r•I AJ m W O a) 4 x O a H ro A-) ro a) N U O 4J 4 N U W U P, U A N a 14 m - N o a •4i 44J) — w . C .-. L� a N v > A o o v U 4J x -" o O o 0 H m ,4 o 0 o Ln io I- m a, rn rn rn rn m m S4 •r, • 'Cf 0 S4 14 0 v 1i ° -11 w m N N 0 0 0 0 0 0 N r O O r- 0 0 d H to 0 0 0 0 0 0 0 0 0 0 0 0 0.0 0 0 0 0 O O N O O O O O O O N .-I l0 N (Y M C C N ci N a) ? m m m f) U m G � ro -rl H 4 E ro to N .H N O m ro 14 m H N m f. U w 4 'O .11 4J x a) U GL rl -ri W () A W W H •ri 4 U M a) •H N 3 tr w u w m EQ W m m S4 •r, a) w 'Cf fa -H t~ FZ4 S4 14 v 1i ° -11 w m w L)) � u a-) 5 � o Q) M a Cl 0 -rj < N LO • 1 U Cl k-v Rr m m zS 4 4J H (n H w •,I E E a) O 4 a) a) H a) H 4 H H m a +j U m H 0 m H w k k H w -r Fi 2: ,4 �• •H -� H ri •ri TS off o' m N° 4)i ate) ww 7s 0 4) o u w w x m z w w w > w () 0 H 0 H � Lf) ko rn rn rn 0 a) N U O D O o ro w ro � 0 o ro ro (L) N N -1i m bl U a) >~ ro 4-) U R r+ v rt (a N u q a) N Cl) w +) > O O r-1 N H ro ca ra q o T En 4-) 04 ii G P4 X 0a £-I H 04 �-I •rl a) O s+ •l1 � O (a •a � r Sa w S v m o C A U tS N - N W w > w W Lo W (1) x cro7 4-) a) a) m (L) m v a) w .i v (1) o � -H q 3 j � v� a r" o 0 u 11 m ,1 A a 0 ro O i~ r A O - G U -14 �) Q ro ro�y +) Ln u ro x 4J P 4J � 41 � •H -4 4 r. 4J f4 N ::1 m JJ q , ro :j 16 v Ga H �J U ro W () 3-I rl •11 N W CL W Vi U 13 �:s -.-I a) N I d-) a) a) '-1 a) N � a a). ro 4J m f.' a) -ri a) U Z ¢4 ro x U a -1 - O. rl -11 0 U A U •.+ w D 0 w q rt c N N N N 4-4 M N O x w O W U r4 O O O o O C:, o O ns o -1 O - -H o y O w rn ` � O G) a) ) FC � O 0 0 0 01 P M C LnV� N N N a C) O O O O O O O O O O O C M O to N m l0 r, N ri O o O O O O O O O 00 - 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 l- N m C C N p .. u-) li m O N N N O M .--1 O 14 �� M a) N U O D O o ro w ro � s o ro ro (L) N N co m bl U a) >~ ro U R r+ v rt o N u a) N Cl) w +) > O O r-1 N H ro 0 n1) ra q o T En 4-) 04 ii G P4 X 0a £-I H 04 �-I •rl 4) T) O s+ •l1 � O (a •a � r Sa w S v m o C A U tS N - N W w > w W Lo W (1) x cro7 4-) a) a) m (L) m v -11 w .i v (1) o � -H q 3 j � v� a r" o 0 u 11 w N ,1 A a 0 ro O i~ r A O - G U -14 �) Q ro ro�y +) Ln u ro x 4J P 4J � 41 � •H -4 4 r. 4J f4 N ::1 m JJ q , ro :j 16 v Ga H �J U 0 4' O 1-1 W () 3-I rl •11 N W CL W Vi U 13 �:s -.-I a) N I d-) a) a) '-1 a) N a) a) O O H a). ro 4J m f.' a) -ri a) U Z ¢4 ro x U a -1 - O. rl -11 0 U A U •.+ w D 0 w 4 0 (o � w� w c N N N N 4-4 M N O x w O W U r4 O O ro o o C:, o O ns o -1 o - -H o y w rn ` � O G) a) ) FC � cn E 0 0 0 M C to N N N a) U U) ro � s a) ro ro co m � >~ ro r+ v rt o ~ ro 0 n1) ra q o T X 0a £-I H 04 �-I •rl 4) T) O s+ •l1 � O (a •a � r u w S v m o V .0 w > w W Lo W U -11 w .i -q O a) o b p O .q +) o 0 a m El 0) H m 0 0 0 o H M d m M M o p o 0 0 o p o o p o N o 0 0 O N cl 'C� cp r•I Ol N 01 o N O O o O O N o O o 0 r-i vi �o N C H 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 co M N O .--I LO N N -4 N O O O O O O O O O O O O O O O O O Q O O O O O O O O c 0 o O N 'D M O H 1- O O N N .-i M M 40 m p -v N H J y -1 1~ N 0 J W rt +i 4J N W (1) ) a) q x x L) N A r1 a) U U 4-) -1 N A W N )4 p +) C b' W a, Sl, W H W N W Q U U Q U N m 04 W LI 4J u {'., •ri N N a) U 41 1-1 -ri 0 W O •11 4-) 7 r. v b' W W W W U U a) 75 �:5 4) ::s r. b' V O b- c7 71 +3 .4J ri a) W O a) >, N N a) W O 91 �., A.-) > N d-) (a a) to 'd IC ri (1) r•-I 4-3 E E , -4 4-3 p, cn E U -r-I U al N H R. H U ii U .1 H 04 u U -r♦ H •N -r♦ q O -ri r-i u N •ri a) -ri a) -ri -1 x iL W •ri a) -ri � N b �' M u +.3 w w A U t~ 0 A w w A 0 -ra m •i) 0 •[ w 0 A •ri > 0 3 W w v v ri K 0 E. WO' 0 0 > M a q 3 V) b N u b O O O (a a) o 0 o � o o •-) rq -4 o 1•) 1) .-i c-i ri d•) 3 ,-A . .-1 1) O LO rn v) rn r rn O H O H n 3 m 0 rn D m O H N Lo rn W rn O H H O O O M O O OD N LO r