R7A-Adopt 1st Amendment Gen Ent Internal-Special Rev Fund Budgets FY 14-15COMMISSION ITEM SUMMARY
Condensed Title:
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF MIAMI BEACH, FLORIDA,
ADOPTING THE FIRST AMENDMENT TO THE GENERAL FUND, ENTERPRISE FUND,
INTERNAL SERVICE FUND, AND SPECIAL REVENUE FUND BUDGETS FOR FISCAL YEAR
2014t15.
lntended Outcome Su
Ensure exoenditure trends are sustainable over the lonq term.
Supporting Data:
ln the 2014 Community Survey, both residents and businesses reported the following area for the City
related to value for taxes paid:
o Percentage of residents rating the Overall Value of City services for tax dollars paid as excellent or
oood (Residents: 58%: Businesses 54%)
Item Summary/Recommendation :
The budgets for the General Fund, Enterprise Funds, lnternal Service Funds, and Special Revenue Funds
for Fiscal Year 2O14115 were approved on December 4,2014, with the adoption of Resolutions No. 2014-
288860.
The first amendment would allow for the funding of encumbrances for good and services procured, but not
yet received and expended at the end of FY 2013114, as well as projects that were budgeted inFY 2013114,
but had not been expended or encumbered.
The preliminary year-end analysis for FY 2013114 shows that the General Fund has a preliminary operating
budget surplus of $4.8 million or 1 .8 percent of the amended General Fund operating budget. The detailed
year-end analysis was distributed by LTC on November 17,2014.
Of the $4.8 million surplus, it is proposed to reserve $350,000 to be rolled-over into FY 2014115 to cover
purchase orders that were encumbered, but not spent during FY 2013114 due to timing issues between fiscal
years. Similarly, it is proposed to reserve $681,000 for projects that were budgeted, but not completed
during FY 2013114, to carry forward the appropriation for these projects into FY 2014115. This budget
amendment would reserve an additional $1 .464 million in the reserve for Future Building Department needs
to cover the additional surplus attributable to Building Department net revenues over expenditures. The
remainder of $1.5 million Munis/Energov project budget is also proposed to be funded from one-time year-
end funds. The City recently issued bids for contracted grounds maintenance for parks and athletic fields.
The difference in cost between what was budgeted and the new bid (pro-rated) is approximately $523,000
and is proposed to be funded from one-time year-end funds. The remainder of the year-end funds,
$306,000, is proposed to be added to the existing $1 million General Fund Contingency in the Citywide
Account.
The amendment also adds appropriation for a sponsorship in the General Fund, unanticipated revenue to
the PTP fund, and additional fund balance in the Transportation Fund.
Financial lnformation:
Source of
Funds
@
Amount Account
$4,974,000 General Fund
$298,000 Enterprise Funds
$321,000 lnternalService Funds
$2,567,000 Special Revenue Funds
John Woodruff, OBPI Director
oxra &-17- //& MIAMIBTACH 526
g MIAMI BEACH
City of Miomi Beoch, 1700 Convention Cenler Drive, Miomi Beoch, Florido 33139, www.miomibeochfl.gov
COMMISSION MEMORANDUM
TO:Mayor Philip Levine and Members of the City Co(rmission
FRoM: Jimmy L. Morales, City Manager
DATE: December 17,2014
MIAMI BEACH, FLORIDA, ADOPTING THE FIRST AMENDMENT TO THE
GENERAL FUND, ENTERPRISE FUND, INTERNAL SERVICE FUND AND
spEclAL REVENUE FUND BUDGETS FOR FTSCAL YEAR (FY}2014t15
ADMINISTRATION RECOMMENDATION
Adopt the resolution amending the FY 2014115 General Fund, Enterprise Funds, lnternal
Service Funds, and Special Revenue Funds budgets.
KEY INTENDED OUTCOME SUPPORTED
Ensure expenditure trends are sustainable over the long term.
GENERAL FUND ANALYSIS
The preliminary year-end analysis for FY 2013114 shows that the General Fund has a
preliminary operating budget surplus of $4.8 million or 1 .8 percent of the amended General
Fund operating budget. The detailed year-end analysis was distributed by LTC on
November 17,2014.
FY 2013/14 Budget
General Fund
Revenues
Expenditures
Surplus/(Deficit)
amended through
November.2014
$ 273,413,000
273,413,000
$
274,117,000
269,293,000
4,824,000
Difference
704,000
1
4,824,000
2013-14
Year-End
Of the $4.8 million surplus, it is proposed to reserve $350,000 to be rolled-over into FY
2014115 to cover purchase orders that were encumbered, but not spent during FY 2013114
due to timing issues between fiscalyears.
Similarly, it is proposed to reserve $681,000 for projects that were budgeted, but not
completed during FY 2013114, to carry forward the appropriation for these projects into FY
2014t15.
527
First Amendment to the FY 201 4/1 5 General Fund, Enterprise, lnternal Seruice, and Special Revenue Funds Budgets
Page 2
Further, it is important to note that a significant portion of the surplus is due to Building
Department revenues in excess of budget, resulting in a surplus of $1.464 million
attributable to Building. This surplus is without a budgeted transferof $1.5 million from
Building Reserve into the General Fund. lnstead, it is proposed to reserve an additional
$1.464 million in the reserve for Future Building Department needs to cover the additional
surplus attributable to Building Department net revenues over expenditures. The General
Fund still owes a $3.3 million balance of Building Department revenues from prior years.
The Munis/Energov information technology projectwill replace the City's current Eden ERP
system with Munis, the City's current Permits Plus permitting and licensing software with
Energov, and include a full business process review of all functional areas of both systems.
Of the $7.2 million overallcostforthe Munis/Energov project, $5.7 million was appropriated
on July 30, 2014. The remainder of $1.5 million project budget is proposed to be funded
from one-time year-end funds.
The City recently issued bids for contracted grounds maintenance for parks and athletic
fields. The new cost to the General Fund for this service totals $1.59 million and the FY
2014115 budget included $833,000. The difference, approximately $761,000, can be pro-
rated to $523,000 through the rest of FY 2014115. The pro-rated amount of $523,000 is
proposed to be funded from one-time year-end funds. This item will also impactthe Current
Service Level budget for FY 2015116.
The remainder of the year-end funds, $306,000, is proposed to be added to the existing $1
million General Fund Contingency in the Citywide Account.
The City's financial policies require that one-time revenues (such as the year-end surplus)
must be used for non-recurring expenses, and that at least half of the annual year-end
surplus must be allocated to the City's Capital Reserve Fund. However, the Administration
recommends that the Capital Reserve transfer requirement be waived for the FY 2013114
year-end surplus and that the balance of the General Fund surplus be allocated as outlined
above.
RECOMMENDED CHANGES IN APPROPRIATIONS
Projected Surplus
(excluding non-cash impact of losses on investments)
Changes in Expenditure Appropriations
Reserve - Encumbrances
Reserve - Set Aside lor FY 2013114 Projects inFY 2O14115
Reserve - Set Aside for Future Building Department Needs
Munis/Energov Project - Fund Remainder of Project Budget
Parks & Recreation - Add'tl funding for Grounds Maintenance
Citywide - Additional Contingency
Revised Net Surplus
4,824,000
350,000
681,000
1,464,000
1,500,000
523,000
306,000
528
First Amendment to the FY 2014/15 General Fund, Enterprise, lnternal Seruice, and Special Revenue Funds Budgets
Page 3
ln addition, the City has received a sponsorship of $150,000 from Citibank in support of the
Soundscape Cinema Series as approved in Resolution 2014-28663. This budget
amendment would recognize the additional revenue and add $150,000 of appropriation to
the Citywide Accounts budget.
Carryforuard carryfoilard
FY 2014/15 Adopted Encumbrancs Appropriatlms
Eudt€t fiomFlzol3l10 fromFY2013/14GENERAT FUND
REVENUES
Operadng Rdenu6
Ad Valorem Taxes
Ad Valorem Taxes- S Pte Clsts
Ad Valorem Cap. Renewal & Replacement
Ad Valorem Taxes- Normandy Shores
Other Taxes
Licenss and Pemlts
lntergovernmental
charges for seruices
Fines & Forfeits
I nterest
Rents and Leases
Miscellaneous
Reson Tax Contribution
Other
Reserue-Building Depanment Ops.
Prior Year surplus frcm ParkinE Op. Fund
Additional surplus Fund Balance from FY 2013/14
Total General Fund
APPROPRI,ATIONS
D€partment
Mayor and commission
City Manager
communi6tions
Budget & Performance lmprovement
org Dev & Perfomance lnitiative
Finance
Prwurement
Human Resources/Labor Relations
city Clerk
City Attomey
Housing & comm, Development
Euilding
de compliance
Planning
Tourism, culture, and Econ. Development
Park & RecEation
Public works
Capital lmprovement Prcjects
Police
Fire
Emergency Management
Cltywide Accounts€ther
Citywide Accounts-OpeEting Contingency
Citywide Accounts-Normandy Shores
Subtotal GeneEl Fund
TRANSFERS
Reserve-set Aside for Future Bldg Needs
Subtotal TransfeE
Total General Fund
FV 2014/15 Amended
Budtet
7L4,420,M
11,159,000
2,180,0O0
145,000
24389,000
26,111,000
10,495,000
11,010,000
2,436,O@
3,285,000
7,L2O,M
12,581,000
34084,000
10,753,000
1,500,000
8,400,m0
150,000
3,793,000
7L4,420,@O
11,159,000
2,18o,OOo
145,000
24,389,O@
26,261,O@
10,495,000
11,010,000
2,436,@O
3,285,000
7,12O,OOO
12,581,000
34084,000
10,763,0m
1,500,000
8,400,000
4,824,OOO
1,916,000
3,415,m0
1,410,m0
2,242,@O
572,@O
5,308,000
r,667,@O
2,t72,@O
1,374,000
5,O17,OOO
2,405,@O
13,590,000
5,553,000
3,920,m0
3,509,oOO
29,L47,O@
10,911,000
4,903,m0
94,855,000
63,244,OOO
8,853,000
8,624,000
1,000,000
222.@O
20,000
3,OOO
8,000
1,916,000
3,415,000
1,410,000
2,262,OOO
572,000
5,308,000
1,570,000
2,195,000
L,374,OOO
5,O17,OOO
2,405,000
13,590,000
5,599,000
3,936,000
3,509,OOO
29,725,O&
11,014,000
4,903,000
94970,000
63,284,000
8,857,0@
9,430,000
1,306,000
222,OOO
45,0m
15,000
55,mO
103,0o0
105,000
4,000
36,000 15O,0Oo
306,000
27s,479,M
Gpital Reneml & Replacement 5
Capital lnvestement Upkeep Account
lnfo & Comm Technology Fund
Pay-As-You€o capital Fund
capital Prc.l Not Financed by Bonds-Munis/EneBov
2,180,000
225,000
395,000
1,400,000
2,180,000
225,000
395,000
1,4oO,OOo
1,500,000
L,454,OOO
1,500,000
L,464,@O
280.079,mO S 350,@0 5 58t,mo s 3,943,m0 5 285,053,(xro
529
First Amendment to the FY 2014/15 General Fund, Enterpri*, lnternal Service, and Special Revenue Funds Budgets
Page 4
ENTERPRISE. INTERNAL SERVICE. AND SPECIAL REVENUE FUNDS FY 2014/15
BUDGET AMENDMENT
There are $260,000 of encumbrances in the Enterprise Funds, $145,000 in lntemalService
Fund encumbrances, and $1,876,000 in Special Revenue Fund encumbrances, for goods
or services which were procured in FY 2013/14, but not yet received and expended, which
are recommended to be carried over to the respective FY 2013114 operating budgets.
Similarly, it is proposed to carry fonrvard appropriation of $38,000 in the Enterprise Funds,
$176,000 in the lnternalservice Funds, and $348,000 in the Special Revenue Funds into FY
2014115 for projects that were budgeted, but not completed during FY 2013114. Prior year
appropriations fully fund the encumbrances and projects.
This budget amendment would add $126,000 in additional PTP fund revenue from Miami-
Dade County, which would be appropriated to fund the operation of the South Beach Local.
ln addition, this amendment would appropriate $217,000 of unanticipated fund balance in
the Transportation Fund to fund trolley operations.
Carrytoruard
Carrviomrd Approprlatlont
FY 2014/15 Adpoted EncumbGnc6 frm FY
Budcet from FY 2013/14 ml3/14
FY 2014/15
Amended Budget
ET{TERPRISE FUNDS
REVENUVAPPROPRIATIONS
Convention Center
Parking
Sanitation
Sewer OpeEtions
Stomwater OpcEtions
W.ter OpeEtions
Total Enterprlse Funds
INIERNAL SERVICE FUNDS
REVENUVAPPROPRIATIONS
CentElSeruices
Fleet Management
lnfomation Technoloty
Prcperty Management
Risk Manatement
Medical and Oental lnsunnce
Tffil lnt.rnal Serulce Funds
SPEOAL REVENUE TUT{DS
REVENUE/APPROPRIANONS
Resort Tax
Tnnsportation
People's TEnsportation Plan Fund
7th Street GaEte
sth & Alton Garage{ity's Share of Shortfall
Art ln Public Places
Touriim and Hospitality Scholarship Pgmmt
lnformation and communit.tioh Tech Func
Edqcation compad
Green/Sustainability Funds
Red LightCameE Fund
E-911 Fund
CultuEl Arts council
Normandv Shgres
Police confisGtion Trust - FedeEl
Polie Confis@tion TrEt -State
Polie Special RevenG
Polie Tninlnt
Waste HauleR Add seru & Public Benefit
Total Spslal Rsenue Funds
carMward
Carryfomrd Approprlatlons
FY 2014/15 Adpoted Encumbrancei frm FY
s 12,162,000
50,109,000
20,067,0OO
43,276,W
20 804,000
t2,L62,OOO
50,140,000
20,325,0(x)
43,276,OOO
20,813,000
33,428,000
31,000
220,000
9,000
179A45,000
tY 20t4lr9
from FY 2013/14
S 1,046,000
LO,747,OOO
1s,529,000 123,000 L76,OOO
9.754.OOO 16.000
s 1,045,000
10,747,OOO
15,928,000
9,770,000
t4,s24,OOO 6,000 14,530,000
26,696,000 26,696,000
carMomrd
CarrytoMrd Appropiations
fY 2014/15 adpoted Encumbmncg from FY
Budret from FY 2013/14 2073114
F',t 20t4lti
Other Amended Budget
62,889,000
2,739,OOO
1,450,000
2,385,000
587,(x)0
720,OOO
742,O@
395,000
107,0O0
355,000
896,000
388,000
1,307,000
222,@O
580,000
175,000
75,000
45,000
L,2U,OOO 208,000
140,000
101,000
69,000
54,351,000
2L1,OOO 3,096,000
125,000 L,677,OOO
2r8s,oo0
587,000
789,000
142,000
395,000
107,000
356,000
896,000
433,000
L,467,O@
255,000
683,00O
277,OOO
75,000
45,000
45,000
160,000
33,000
103,000
101,000
530
First Amendment to the FY 201 4/1 5 General Fund, Enterprise, lnternal Service, and Special Revenue Funds Budgets
Page 5
CONCLUSION
The resolution amending FY 2014115 budgets will allow the first amendment to the
departmental appropriations within the General Fund, Enterprise Funds, lnternal Service
Funds and Special Revenue Fund budgets to be enacted. This action is necessary to allow
for the funding of encumbrances for good and services procured, but not yet received and
expended at the end of FY 2013114, as well as projects that were budgeted inFY 2013114,
but had not been expended or encumbered. The amendment also adds appropriation for a
sponsorship in the General Fund, unanticipated revenue to the PTP fund, and additional
fund balance in the Transportation Fund.
JLM/JW
@
531
RESOLUTTON NO._
A RESOLUTION OF THE MAYOR AND CITY
COMMISSION OF THE CITY OF MIAMI BEACH,
FLORIDA" ADOPTING THE FIRST AMENDMENT TO THE
GENERAL FUND, ENTERPRISE FUND, INTERNAL
SERVICE FUND, AND SPECIAL REVENUE FUND
BUDGETS FOR FTSCAL YEAR (FY2014115.
WHEREAS, the budgets for the General Fund, Enterprise Funds, lnternal
Service Funds, and Special Revenue Funds for Fiscal Year 2014115 was approved on
December 4,2014, with the adoption of Resolution No. 2014-288860; and
WHEREAS, $350,000 was set aside from FY 2013114 General Fund surplus for
encumbrances from FY 2013114 for goods or services which had been procured but not
received and expended at year end that the Administration is recommending be carried
over to the FY 2014115 operating budget; and
WHEREAS, there were also approximately $04t,000 in projects in the General
Fund that were budgeted in FY 2013114 and which have not yet been expended or
encumbered and the funding is recommended to be carried forward and spent in FY
2014115; and
WHEREAS, there is $260,000 in Enterprise Fund encumbrances, and $145,000
in Internal Service Fund encumbrances, and $1,876,000 in Special Revenue Fund
encumbrances from FY 2013114 for goods or services which were procured in FY
2013114 but not yet received and expended, which the Administration also recommends
be carried over to the respective FY 2014115 operating budgets; and
WHEREAS, there were also approximately $38,000 in projects in Enterprise
Funds, $176,000 in projects in lnternal Service Funds, and $348,000 in projects in
Special Revenue Funds that were budgeted in FY 2013114 and which have not yet been
expended or encumbered, which the Administration recommends to be carried fonuard
and spent inFY 2014115; and
WHEREAS, prior year appropriations fully fund the prior year encumbrances and
projects; and
WHEREAS, the General Fund has unanticipated sponsorship revenue of
$150,000 from Citibank in support of the Soundscape Cinema Series as approved in
Resolution 201 4-28663; and
WHEREAS, unanticipated PTP fund revenues of $126,000 is available from
Miami-Dade County to help fund operations for the South Beach Local; and
WHEREAS, $217,000 of fund balance in the Transportation Fund is available to
fund trolley operations; and
WHEREAS, the City's financial policies adopted pursuant to Resolution 2006-
26341 and Resolution 2002-24764 require one-time revenues (such as the year-end
surplus) must be used for non-recurring expenses, and that at least half of each annual
year-end surplus must be allocated to the City's Capital Reserve Fund; and
532
WHEREAS, it is recommended that the Commission waive the policy that
requires that at least half of the FY 2013114 year-end surplus be used to fund the City's
Capital Reserve Fund; and
WHEREAS, in the General Fund it is recommended that $1.464 million be set
aside in a reserve for Future Building Department needs, $1.5 million to fund the
remainder of the Munis/Energov project, $523,000 for higher costs associated with
contracted grounds maintenance in the Parks & Recreation Department, and $306,000
for additional Contingency funding; and
WHEREAS, Section 932.7055 of the Florida Statutes sets forth the purpose and
procedures to be utilized for the appropriation and expenditures of the Police
Confiscation Trust Fund; and
WHEREAS, the proceeds and interest earned from the Police Confiscation Trust
Fund is authorized to be used for crime prevention, safe neighborhood, drug abuse
education and prevention programs, or for other law enforcement purposes; and
WHEREAS, the Chief of Police is authorized to expend these funds upon request
to the City of Miami Beach Commission, and only upon appropriation to the Miami Beach
Police Department by the City of Miami Beach Commission; and
WHEREAS, the Chief of Police of the City of Miami Beach has submitted a
written certification which states that this request complies with the provisions of Section
932J055 of the Florida Statutes (written certification attached as Exhibit "B"), and the
Guide to Equitable Sharing of Federally Forfeited Property for Local Law Enforcement
Agencies; and
WHEREAS, funds in the amount of $204,000 are available in the Police
Confiscation Trust Funds; and
NOW, THEREFORE, BE IT DULY RESOLVED BY THE MAYOR AND CITY
COMMISSTON OF THE CITY OF MIAMI BEACH, FLORIDA, that following a duly
noticed public hearing on December 17, 2014, the City Commission hereby waives the
policy for FY 2014115 requiring that fifty percent of year-end surplus in the General Fund
be used to increase funding in the City's Capital Reserve Fund; and that the first
amendment to the FY 2014115 General Fund, Enterprise Fund, lnternal Service Fund,
and Specia! Revenue Funds budgets is adopted as shown on Exhibit "A'.
PASSED and ADOPTED this 17th day of December,2014.
ATTEST:
PHILIP LEVINE, MAYOR
APPROVED AS TO
FORM & LANGUAGE
& FOR EXECUTION
rz- \' oIrt
Date
RAPHAEL E. GRANADO, CITY CLERK
533
GENERAL FUND
Exhibit "A"
FY 2014/15 Adopted ,Encumbrances Appropriations
.!!om|t 29r3ll.1;!rcry1Y zoLslll j .- . othgfPqdff!
I
FY20l4llsAmended I
EydF-"j_ . .
APPROPRIATIONS
; I is
5.017.0(n i .5,017,qQ0-i
45,000
222foo: ; : ! 22zP00 l
s 27s.879.000:s 35O,OOOis 681.000is 979,000i$277,889,ON
TRANSFERS
Capital Renew€l & Replacement ..
^-g-Sp"i!-e_L"tug:tp"r,e-a-t-.upts-9p49s^-o""u.$i lnlo_&c9mmlegIlo-lgsyfgnd
r ?ay-As:ygq:Gg cep!!q! fu{td
gapllelf ro,!!_o!f!!ltt-cgdby-Botd9:My1ts/,E1-e-1goy
Reserve-SetAsid,e,f elFqtuf ePlig!!_e.94!..-_
2,180,000
225,O00
3qsr00!
1
_,1,.990j000, I
1500,000 .
7,164,000 lSubtotal Transfers
Total General Fund s 28o,O79,111r9:s 350,OOO:s 681,000:9 3,943,000 s 28s,053,qro
534
Exhibit "A"
S 179,846,000iS zeo,ooo:S 38,ooo,S
liir:i::,;::liCarryforward
i Canyfonmrd ;APproPriations
FY2o14/lSAdpoted : Encumbrances i fromFY FY2OL4ES
Amended
Risk Management
Medjg?! and qe-nlat lniltFnc-e_
T_ol9l !n!_emtt Sgrvjcg E_undq
: : Carryforward r
i Carryforward ; APpropriations :
FY2o14/l5Adpoted: Encumbrances ; fromFY j
Eudset t fromFlZOLSlL4 2O,-3lL4 Other
F(z0t0il9
Amended Budget
62,889,000
388,000j.. - -..45,999
1,307,fi)0 r 160,000
2ZZ!q9 ) _ 3_3rQ99
..... ..-...- .. .. ^ ; . *.-.--* - .* --- ---s-'.c.f..f.".i.-""---*---.-193-,999
, , , ,,,, ,,, ,, 175|000 .,.,,,,,,,,, 101,000i zs,ooo:
45,000
535
i EEi itEE Ei EHn 5i -E* Ei i!; qE€ iE g{
l
=Isu
et;g Et l=t gE EiH [i I igi ii Eie ?;i$ ;;Ei" *i oEs E\ ?'E:E rql iiE If *"
ESIEIFatIIis*EI5iEEEiigEiE€Eii=I iai* frltti fu gii EE f,5t ;f IiE ilE EE
5 t5g! EifE$ EE iEt Eis $Ei IE sEi :EE Ii{ Ei*! s;;*i #$ rrt IEH 5E$ ii gai :iE gE4 t;;: Ei?ts ts EfE EEE EEE *E ifE {EE Hi; ;s:s tf;tE Et s:: iE E
=*
g E i *5 I if; Ea
I5'ItlliilEilEtEtsn?ini;eIiiiEE;
i$EEIiEICiE$EEiiEiIIiEiiEEiIEiEE*EE r#$s =stS; iS ;;'; [<i :,:
gss;;iIegtEgIigl:ie*EEiiigIiiIEEi
ti=iggEiEEgEEEgaEiIEEiEEEIiliiiEsuisti riEt EEiHi 15t ;EE5 E5g; *;EEiEi gEiE iiEi EEil EE6[ 3iEit ffir il5E glii ,=*t EiE s!E; 5r
E* ti;E EtEEt iEa IIIE iEiE qEi€ iEi liEE EEIt Et
'iE
I*=* EI;*=i E$uIi *IBI *tIFE *-IEi ii' *E=* !I'i
'ig
!
vto _.
CL
()aqo
.9c
.9o
troFT;o6E
OQTE
ca.-o
diE.g
oi;ub
;t
OEoooo
Fa
.g:>o
=o'>:
<);
QO!c
eEoocs
'=rCFcO
:Nr-r N
ibo!rEco
-ooO
d>
za
:o
>E;B
!6'
OE
=\acDO
EoO=
.9 .gE>
f.oO
.gdia
o"
Po
i9
9o_aoO6>o6rurts-'UE
o>
u ?-io--
o(,
-1J--o0(
IIJ IJI6I
- ,\
=Y<6
=?5g
i ,rrb9l-oz
illll'lu
{lllllr
Iriiiii>
)
6iJi<itEiui
=ig:
=;
:FI
qi
Ei
E:oi
_-iEi.ei::
UZ
N
dU6zU
Ua
t
o
&
=IF
l,llzq,
536
THIS PAGE INTENTIONALLY LEFT BLANK
537