2015-09-01 Council Workshop - BudgetCITY OF MENDOTA HEIGHTS
,. CITY COUNCIL WORKSHOP AGENDA
September 1, 2015 — 5:00 pm
Mendota Heights City Hall
1. Call to Order
2. Roll Call
3. 2016 Budget Review
a. Review of 8/18 Workshop Discussion
b. Fire Relief Association Presentation
c. Fire Chief PERA Request
d. Review of Improvement Packages
e. Levy Discussion and Recommendation
f. Other
4. Adjourn
CITY OF
MENDOTA HEIGHTS
page 2
1101 Victoria Curve I Mendota Heights, MN 55118
651.452.1850 phone 1 651.452.8940 fax
www.mendota-heights.com
DATE: September 1, 2015
TO: Mayor and City Council
FROM: Mark McNeill, City Administrator
SUBJECT: FYI Budget Discussion
COMMENT:
INTRODUCTION
At the September 1 Budget Workshop, you will hear a summary of information from the
previous workshop, as well as requests from the Fire Relief Association, and Fire Chief John
Maczko. Following that, it is my intent to review with you the Improvement Packages from the
previous meeting, and determine which of those you want to include in the Preliminary budget
which will need to be certified at the September 15th City Council meeting.
NEW DISCUSSION ITEMS;
Fire Relief Association: Tom Mattaini will be representing the Mendota Heights Fire Relief
Association. Their request and rationale are attached (pp. 8-9). For background, the recent years
of City contributions to the Relief Association are as follows (on a per fire fighter cost):
2012--$1972
2013--$2000
2914--$2000
2015--$2500
John Maczko Pension Request: John Maczko will present his reasons as to why the City should
have placed him in the Police and Fire Pension when he was hired as Fire Chief in the mid
1980's, as opposed to the Coordinated Plan, into which the City has been paying since that time.
The difference will make a significant difference in his monthly PERA benefit once he retires as
Fire Chief, currently planned for next year, However, to make the change now will require
special legislation by the State, and a determination as to how a $95,000 buy -in (early 2015
price) will be funded.
page 3
August 26th Budget Workshop Follow-up
See the attached memo (pp.5-7) with follow-up information which was requested by the City
Council at the last meeting. The financial changes as a result of that discussion:
• $10,000 additional for an Ehlers Long Term Financial Study. Staff recommends that that
be funded in 2015, due to better than anticipated revenues.
• Net increase of either $9000, or $30,000 for equipment notes for a PW Dump Truck
Other Possible Revenue Increases/ Expenditure Decreases:
• The State of Minnesota has annually provided refunds of between 30% and 40% of
premiums paid by Cities for the health insurance of peace officers or dependents thereof,
who are killed or disabled on the job. Potentially, this could mean the receipt of a
payment of $10,500 in 2016. However, while those payments have been made in the
past, State funding is not assured, and so it is not included in next year's budget
• Since the August 18th workshop, staff has looked again at revenues, and have adjusted
those to more accurately reflect what we think will be generated in 2016.
• The 4330 line item includes a $2000 increase for Rogers Lake weed control. $1500 has
been what the City has typically provided to provide for aquatic herbicides for Roger's
Lake. The HOA there has requested that be increased to $3500 so as to treat a larger area
of the lake, and that is what is included in the proposed budget. However, that may not
be approved by the DNR, and the City wants to be careful to not impact the improving
water quality of the lake.
• Employee Tuition --$9000 in possible savings by reducing the cap is still in the budget
Improvements Packages
At the August 181h workshop, the Council heard 25 different options for spending. At the
September 1 st meeting, Council should indicate which of those to include. Those are
summarized in an attachment (pp.10-11).
Levy/Property Tax Increase Impacts
For each $70,000 of modofication, the levy is increased or decreased by approximately 1 %
Depending on what is determined for the Relief Association and Fire Chief PERA issue (nothing
is factored into the budget currently), the preliminary levy is $7,409,595, or a levy increase of
5.85% more than the 2015 figures (p. 12). The tax rate (including the referendum) will increase
from 34.964, to 35.081, or .33 (pp. 16-17).
The impacts on four differently valued home is shown on page 17, and the details of the City's
revenues and expenditures are shown on the attached pages 13-15.
page 4
Note that the employee tuition and Roger's Lake numbers are still included in the 2016
preliminary budget. Regarding staffing, this budget also includes the reduction of the police
officer which had been added for 2015.
ACTION REOUIRED:
The City Council should review and discuss, and, if ready, direct staff to prepare a preliminary
levy and budget for action to be taken at the September 15th City Council meeting.
If further deliberation is needed, Council should call for an additional budget workshop, which
could be held on September 8th
Mark McNeill
City Administrator
page 5
Follow-up from 8-18-15 City Council Budget Workshop
Highlighted items will be discussed at the 9/1 Workshop.
After discussion by Council, no Improvements Packages had changes from recommendations,
other than the following:
#4 Interest in funding $4,000 for laserfiche scanning help --$2k from election equipment,
and $2k from elsewhere The amount of funding for election equipment was reduced
by $2000; the same amount was removed from the Administration Contingency.
#7 Find better costs estimate for Comp Plan study for Years 2/3 $5000 is still the
applicable figure to include in FY 2016. The $30,000 and $15,000 figure for the two
following years will be adjusted as appropriate, but they look to be accurate for now.
#20 Look for donations to fund AED's
#21 Approach City of Sunfish Lake for contribution on Portable Pump
#23 Possible Dump truck funding through equipment notes
Mayor/City Council
• Move $60,000 contingency from Mayor/Council to Administration Done
• Need explanation of tuition cap See attached memo from Tammy Schutta
• What is tax impact on a $225,000 home? Included in Finance Directors Information
• Consensus to have City retain Health Insurance Premium To be negotiated; is still
included in the proposed 2016 budget.
• Workshop needed on revenues—Fiscal Disparities, conduit bond financing, park
dedication fees, utility franchise fee, etc. If the Council Is interested in doing this (and I
would recommend that it be done as a "Financial Futures" workshop), one of the costs
to do this would be a long term financial study by Ehlers. The quote to do this provided
to the City is $10,000, which should be available in the 2015 budget year, due to better -
than -anticipated revenue collections.
Administration, including HR, Finance, City Clerk
• Par 3 and rec budget approved as submitted
IT
page 6
• Council wants big picture/longer term review of IT
• Look for extra help options for IT other than PT employee
Planning/Recycling
• Get word out in advance of future clean-up days that construction materials will not
be accepted, or accepted in only limited quantities
Public Works/ Parks/ Engineering/Building Official
• What is the City receiving in exchange for the contribution to Henry Sibley HS field
maintenance? The City Attorney and I have reviewed the 1991 agreement. There are
no provisions for an "opt out" until 2030. As I understand it, the purpose of the
agreement was to provide playing space for Mendota Heights youth and adult athletic
groups, but also organized sports of ISD 197, and the District's youth and adult leagues.
The advantage is that the City is that it didn't have to construct these facilities itself.
• What is the City receiving in exchange for MHAA annual contribution? See answer
above.
• Look at what it would cost to issue equipment certificates for replacement dump
truck, instead of quick release for plow The City's financial adviser Ehlers indicates that
it would be the most cost effective to roll $200,000 of equipment notes in with the sale
of bonds for street reconstruction, and a couple of bond refinancings which will be
possible. If it is done on a 5 year term, the annual debt retirement expense will be
$45,000; if it is done on a 10 year term, the annual principal and interest amount will be
$24,000.
If the truck is able to be purchased in 2016, Public Works would not request the
$15,000 for a quick release fitting. The net addition for the budget would therefore be
either $9000, or $30,000.
• Need to determine long term funding source of equipment replacement funding.
Options will be presented during the City's "Financial Futures" workshop.
Police
• Mayor wants more comprehensive look at police Dept.
Fire
page 7
1101 Victoria Curve I Mendota Heights, MN 55118
651.452.1850 phone 1 651.452.8940 fax
www.mendota-hei ghts.com
mCITY OF
MENDOTA HEIGHTS
DATE: September 1, 2015
TO: Mayor, City Council and City Administrator
FROM: Tamara Schutta, Assistant to the City Administrator/HR Coordinator
SUBJECT: Tuition Reimbursement Policy
BACKGROUND
In 1985, the City Council passed Resolution 85-107 adopting the personnel code. The purpose of the code
is to establish a uniform and equitable system of municipal personnel administration for all employees of
the city of Mendota Heights. Included in the personnel code is Section 23, Education Incentive — Tuition
Refund.
During the 2012 budget discussions in August 2011, the City Council asked staff to review the
Educational Incentive — Tuition Refund policy. Per City Council direction in 2012, the tuition
reimbursement policy was amended with an effective date of January 1, 2013. Changes to the policy
included the following:
Employees may be eligible for reimbursement up to $5,250 maximum per calendar year.
For budgeting purposes, employees must submit a Tuition Reimbursement Application Approval
Form to their department head during the budget cycle in the year preceding the year in which the
employee seeks tuition reimbursement for.
An employee who receives tuition reimbursement under this program and who later leaves
employment within two (2) years must repay the City 100% of the amount the City reimbursed
the employee for all tuition, books and fees related to the course(s).
The objective of the Tuition Refund policy is to encourage employees to continue to improve their skills
and knowledge as an investment in quality performance for the mutual benefit of the employee and the
city. Employer provided education assistance benefits are an important part of the city's benefits program.
It helps attract, develop and retain employees. Even more importantly it's an investment in our
employees.
Staff recently conducted a survey of metro cities that provide tuition reimbursement to their employees.
The average tuition reimbursement is $2,500 to $3,000.
The City's Labor Attorney did review the current policy and determined the City Council could consider
funding a lower amount for employees. City Council could also consider funding the 2016 requests as
submitted and direct staff to amend the Tuition Reimbursement policy setting a new tuition
reimbursement maximum for 2017.
BUDGETIMPACT
Five employees submitted Tuition Reimbursement Applications for 2016. Total amount requested is
$24,000.
RECOMMENDATION
For informational purposes.
page 8
Mark McNeill
Subject: FW: Budget/City Contribution
Attachments: City Cont 2013.pdf
From: Tom Mattaini
Sent: Thursday, August 20, 2015 12:17 PM
To: Mark McNeill <markm@mendota-heights.com>
Cc: John Boland
Subject: Budget/City Contribution
We have been meeting with the city council and the city administrator for the past several years to discuss the issue of
our lagging city contribution for our defined contribution plan. Last year, the city council agreed to increase the
contribution to $2,500 per member. Even with the increase to $2,500.00, we are still lagging far behind our peers and it
appears that the gap is getting even larger.
Last year Justin requested that we compile an analysis of specific cities that have a plan that is similar to Mendota
Heights. I have updated that information, added the city of Eagan and have attached it for your review. The information
is from the most recent State Auditor report and the data is from year end of December 31,2012.
The data on the attachment will show that the Mendota Heights City Contribution in 2013 was $1,839.00 and the total
contribution, (including state aid) was $3,555.89 per firefighter. This ranks us well below the average of $3,591 for
municipal contribution and $7,307.80 of Total contribution per member. If we apply our 2015 planned city contribution
of $2,500 per firefighter to the data back in 2013 we are still significantly behind the averages.
Please review the information and let me know if you are open to another meeting with John and I.
Thank You,
Tom
page 9
31 -Dec -13
Chaska >
36
134,758
229,754
6,382
364,512.00
10,125.33
1
Roseville;i
41
299,012
.89,211
2,176
388,223.00
9,468.85
2
Savage. ,
36
146,517
184,514
5,125
331,031.00
9,195.31
3
:ppple Valley
66
259,396
303,591
4,600
562,987
8,530
4
-Eagan
96
370,429
297,339
,097
667 768 00
... 6,9.55.92.
5
Mendota Height
37 _r
63;534
68,034
.3
1839';1
13156&00:
Wayzata .
27
44,727
45,000
1,667
89,727.00
3,323.22
7
`Tota] 339;;
1 217,443
24 886
2 535;816
51 15S
`Average.:; .... ...
24 214r
86 960 21........
page 10
FY 2016 Improvement Packages
Planning
7. Begin Comprehensive Planning Process 5000 5000
8. Code Amendment study for non-residential 5000 -0-
uses in R -zone
Information Technology
9. Laserfiche Technical Service Support & 7000 2000
Training
10. Additional PT IT Staff position 38651 15000
Note: Assumes FT Status of Current Employee to PT
11. New City Hall Telephone System 40,000 -0-
Note: $25,000 recommended to come from Cable Fund
General Fund
Administration
Requested
Recommended
1.
Job Evaluation System Redesign and
$15,000
-0-
Compensation Study Update
2.
Color Copier Lease
5342
5342
3.
Pilot Knob Area Restoration
2075
-0-
4.
Laserfiche Scanning PT position
9360
4000
5.
City Hall Smoke Detectors/Security Improvements 20,000
10000
6.
City Hall Cellular Telephone Amplifier
16670
6000
Planning
7. Begin Comprehensive Planning Process 5000 5000
8. Code Amendment study for non-residential 5000 -0-
uses in R -zone
Information Technology
9. Laserfiche Technical Service Support & 7000 2000
Training
10. Additional PT IT Staff position 38651 15000
Note: Assumes FT Status of Current Employee to PT
11. New City Hall Telephone System 40,000 -0-
Note: $25,000 recommended to come from Cable Fund
page 11
12. Server Room Dry Fire Suppression
17000
-0-
Note: Critical, recommended for 2015 expenditure
13. Fire Technology Needs Assessment
35000
15000
Police
14. Additional Captain Position
164,800
-0-
15. Firearms replacement
23000
23000
16. Personal Protective Equipment
15139
-0-
Note: Fund through Civil Defense Fund in FY15
17. Purchase of Reserve Squad 12185 12185
18. Taser Replacement 20900 16500
19. Replacement of Investigator Vehicle 38500 -0-
20. Replacement AEDs 10500 -0-
Fire
21. Portable Pump 7000 -0-
22. Aerial Truck Repairs 10000 10000
Public Works
23. 2.5 Ton Dump Truck/Snow Plow 200,000 24000
24. Turf Truckster 23000 23000
25. Quick Connect 15000 -0-*
*Assumes Equipment Certificate Funding of Dump Truck
TAX LEVY SUMMARY page 12
CITY OF MENDOTA HEIGHTS
2016 BUDGET
TAX LEVY SUMMARY
2015
2016
% CHANGE
GENERAL FUND
$5,711,992
$6,022,954
5.44%
EMERGENCY PREPAREDNESS
$25,000
$25,000
0.00%
FIRE RELIEF
$90,000
$90,000
0.00%
INFRASTRUCTURE/FACILITY RESERVE
$20,000
$20,000
0.00%
EQUIPMENT RESERVE
$20,000
$20,000
0.00%
LEGAL AND CONTINGENCY
$40,000
$40,000
0.00%
GENERAL FUND LEVY
$5,906,992
$6,217,964
5.26%
IMPROVEMENT BONDS
$737,029
$828,509
12.41%
EQUIPMENT CERTIFICATES
$55,066
$53,765
-2.36%
EQUIPMENT CERTIFICATES - DUMP TRUC
$0
$24,000
100.00%
TOTAL SPECIAL LEVY
$792,095
$906,274
14.41%
MARKET VALUE REFERENDUM LEVY
$267,887
$265,367
-0.94%
STREETLIGHT TAXING DISTRICT
$33,000
$20,000
-39.39%
TOTAL TAX LEVY
$6,999,974
$7,409,695
6.85%
CITY OF MENDOTA HEIGHTS
2016 PRELIMINARY BUDGET
GENERAL FUND EXPENDITURE SUMMARY page 13
GENERAL FUND
FUND 01
DEPARTMENT
2013 ACTUAL
2014 ACTUAL
2015 BUDGET
2016 PRELIMINARY
% CHANGE
CITY COUNCIL
$33,275
$34,277
$33,796
$34,315
1.54%
ADMINISTRATION
$808,656
$851,456
$956,626
$1,064,110
11.24%
ELECTIONS
$28,692
$52,932
$41,088
$71,572
74.19%
IT
$131,216
$157,854
$138,437
$178,171
28.70%
POLICE
$2,97300
$2,973,890
$3,337,183
$3,446,595
3.28%
FIRE
$399,204
$1,013,549
$474,615
$468,625
-1.26%
BUILDING OFFICIAL
$158,532
$130,852
$133,050
$149,455
12.33%
PUBLIC WORKS -STREETS
$1,421,938
$1,206,889
$981,232
$1,021,778
4.13%
PUBLIC WORKS -PARKS
$682,910
$725,979
$761,395
$758,157
-0.43%
RECREATION
$45,656
$56,559
$46,700
$48,400
3.64%
PLANNING
$96,321
$118,141
$122,231
$131,462
7.55%
RECYCLING
$25,028
$23,257
$24,370
$27,804
14.09%
ANIMAL CONTROL
$5,914
$4,862
$8,000
$9,000
12.50%
TOTAL GENERAL FUND
$6,811,231
$7,350,497
$7,058,723
$7,409,444
4.97%
GENERAL FUND CONTINGENCY
$65,872
$11,149
$40,000
$40,000
0.00%
CITY OF MENDOTA HEIGHTS
2016 PRELIMINARY BUDGET
GENERAL FUND REVENUE SUMMARY page 14
GENERAL FUND
FUND 01
REVENUE SOURCE
2014 ACTUAL
2014 BUDGET
2015 BUDGET
2016 BUDGET
% CHANGE
TAXES
CURRENTTAXLEVY
$5,379,652
$5,454,959
$5,711,992
$6,022,954
5.44%
LICENSES AND PERMITS
CIGARETTE LICENSES
$0
$600
$600
$600
0.00%
RUBBISH LICENSES
$1,415
$1,400
$1,400
$1,400
0.00%
DOG LICENSES
$1,115
$750
$800
$1,000
25.00%
CONTRACTOR LICENSES
$16,550
$17,000
$17,000
$17,000
0.00%
LIQUOR LICENSES
$31,363
$21,000
$21,000
$28,500
35.71%
BUILDING PERMITS
$336,441
$135,000
$180,000
$225,000
25.00%
HEATING PERMITS
$27,701
$25,000
$30,000
$32,000
6.67%
PLUMBING PERMITS
$11,171
$5,000
$7,000
$8,000
14.29%
WATER PERMITS
$60
$50
$50
$50
0.00%
RIGHT OF WAY PERMITS
$11,161
$5,000
$6,500
$10,000
53.85%
MASSAGE PERMITS
$2,096
$1,800
$2,000
$2,000
0.00%
RENTAL LICENSES
$4,425
$1,000
$3,500
$4,000
14.29%
TOTAL LICENSES AND PERMITS
$443,497
$213,600
$269,850
$329,550
22.12%
FINES AND FORFEITS
COURT FINES
$57,234
$70,000
$68,000
$65,000
-4.41%
FALSE ALARMS FINES
$737
$3,500
$3,500
$3,000
-14.29%
DOG IMPOUNDING
$1,100
$1,000
$1,000
$1,000
0.00%
TOTAL FINES AND FORFEITS
$59,071
$74,500
$72,500
$69,000
-4.83%
CHARGES FOR SERVICES
ACCIDENT REPORTS
$0
$0
$0
$0
0.00%
RECREATION PROGRAMS
$40,043
$29,000
$32,000
$38,000
18.75%
PARK USE FEES
$4,113
$7,000
$7,000
$5,000
-28.57%
SOFTBALL LEAGUES
$10,684
$11,000
$11,000
$11,000
0.00%
MAPS AND ORDINANCES
$29
$0
$0
$0
0.00%
SURCHARGES
$34
$0
$0
$0
0.00%
PLANNING FEES
$11,406
$6,500
$6,500
$10,000
53.85%
FIRE CONTRACTS
$85,217
$83,877
$101,067
$107,000
5.87%
FIRE PERMITS
$0
$0
$0
LILYDALE POLICING
$223,512
$226,545
$229,883
$231,500
0.70%
MENDOTA POLICING
$67,356
$65,514
$73,861
$74,500
0.87%
POLICE SECURITY (OFF DUTY OT)
$11,313
$18,000
$18,000
$18,000
0.00%
FIRE CALLS
$0
$0
$0
$0
0.00%
STREET MAINT. CHARGES
$1,250
$1,000
$1,000
$1,000
0.00%
ASSESSMENT SEARCHES/SPLITS
$60
$0
$0
$0
0.00%
STREET CHARGES
$0
$0
$0
$0
0.00%
FILING FEES
$40
$20
$0
$20
100.00%
LEASE MAINTENANCE CHARGES
$2,257
$3,500
$3,500
$3,000
-14.29%
TOTAL CHARGES FOR SERVICES
$457,314
$451,956
$483,811
$499,020
1 3.14%
CITY OF MENDOTA HEIGHTS
2016 PRELIMINARY BUDGET
GENERAL FUND REVENUE SUMMARY page 15
CITY OF MENDOTA HEIGHTS
2016 PRELIMINARY BUDGET
INTERGOVERNMENTAL
MSA MAINTENANCE
$137,287
$128,000
$130,000
$136,000
4.62%
POLICE STATE AID
$129,472
$110,000
$115,000
$118,000
2.61%
SCHOOL RESOURCES OFFICER
$99,303
$95,000
$97,000
$99,000
2.06%
FEDERAL AND STATE GRANTS
$15,987
$6,000
$6,000
$6,000
0.00%
DAKOTA COUNTY GRANT
$656
$10,000
$10,000
$10,000
0.00%
PERA AID
$9,073
$9,070
$9,070
$9,070
0.00%
TOTAL INTERGOVERNMENTAL
$391,777
$358,070
$367,070
$378,070
3.00%
MISCELLANEOUS REVENUE
SUNDRY REVENUE
$27,936
$5,000
$5,000
$5,000
0.00%
GRAVEL TAX
$100
$0
$0
$100
100.00%
DONATIONS
$20,706
$0
$0
$0
0.00%
INTEREST
$115,322
$35,000
$35,000
$35,000
0.00%
TOTAL MISCELLANEOUS
$164,064
$40,000
$40,000
$40,100
0.25%
DAKOTA COUNTY
WASTE MANAGEMENT
$15,000
$14,000
$14,000
$15,000
7.14%
TOTAL DAKOTA COUNTY
$15,000
$14,000
$14,000
$15,000
7.14%
OTHER REVENUE
UNAPPROPRIATED FUND TRANSFEF
$109,500
$109,500
$99,500
$55,750
-43.97%
TOTAL OTHER REVENUE
$109,500
$109,500
$99,500
$55,750
-43.97%
TOTAL GENERAL FUND REVENUE
$7,019,876
$6,716,585
$7,058,723
$7,409,444
4.97%
CITY OF MENDOTA HEIGHTS
2016 PRELIMINARY BUDGET
page 16
WfMoTATMr-MITITSUMN - I
Net Tax Capacity
Pay 2015
Pay 2016
Actual
Preliminary
Tax Capacity Value 20,953,527
22,036,694 5.17%
Fiscal disparaties Contribution (2,554,386)
(2,494,377) -2.35%
Net Tax Capacity 18,399,141
19,642,317 6.21%
Tax Capacity Rate
Estimate
Tax levy
6,699,087
7,124,228
6.35%
Fiscal disparities
(268,921)
(268,609)
-0.12%
Net tax levy
6,430,166
6,855,619
6.62%
Net Tax Capacity
18,399,141
19,542,317
6.21%
Tax Capacity Rate
0.34964
0.33%
page 17
O
(0
(0
LO
'IT
lC
C%j
C\l
cq
CN
L6
6
ui
L6
0
C.0
LO
04
C)
0
C)
C�
M
CD
69.
69.
69 -
x
m
F--
'IT
LO
O
I-
CD
CNI
N
L6
L6
O
cli
N
L
00
co
U')O
C)
C4
69-
0
64
E
LO
LO
CD
CD
m
Lq
C�
rl-
CD
O
CY)
63
6c3
69 -
CM
ell
EE
:3 =
70 _0
c C:
x
ce)
co
0
(0
2 2
Fes -
6
'i
U5
CC)
to
U')
O
IN
(0
64
69-
613-
61D.
C)
N C\lC)
(D
MI-
C:)
Ix
NLO
ti
Nt
O
Cl
00
(0
CY)
't
C) C)
tl-
0 C
0 C:)
09-
6q
6FD-
0
C=)
CY)
C)
C)Il-00
NLO T- (f) F- 0) 1- ,;T
C:)
CO
O
C)
N m lqr w w m 0 rl- m w m
C�
CC)
0
C)
3:
C) M a il- C) ;t r— m C)
LO
V7
(5
(5
o6 (6 4 (6 c6 oi oj 4 4 4 L6
N
m
0
C)
N C14 C\l Cj C,4 C\l cy) cy) cy) cy) co
CY)
U)
P%-
0
V
C)C)
0)
cm c) -e w to
"It
C)
N
00
O
Q CD Q CD T- T- T- T- T-
0)
IT
Q Q Q Q Q 0 0 CD CD CD Q
00
LO
LO
to
N N C4 N N N CIA C%4 C%A C4 C-4
cyi
CN
CY)
'IT
(0
6%
61-:�
69-
E
0
3:
x