HomeMy WebLinkAboutFIN-09-171 - 2010 Operating Budget
j
dib
KITCHENER
Financial Services
Report To:
Date of Meeting:
Submitted By:
Prepared By:
Ward(s) Involved:
Date of Report:
Report No.:
Subject:
Councillor B. Vrbanovic, Chair, and Members of
the Finance and Corporate Services Committee
December 7,2009
Dan Chapman, General Manager of Financial Services
Roger LeBrun, Manager of Financial Planning
ALL
November 27, 2009
FI N-09-171
2010 Operating Budget
RECOMMENDATION:
For discussion
BACKGROUND:
On Monday, December 7, 2009 the Finance and Corporate Services Committee will review the
2010 Operating Budget. This report and related attachments provide budget detail.
REPORT:
Consistent with the City's past approach to presenting budget information, the proposed agenda
for 2010 Operating Budget discussion follows an issue-based City-wide format. The following
information is attached for review and reference:
. Hard copy of PowerPoint presentation
. Budget Issue Papers
FINANCIAL IMPLICATIONS:
As detailed in the attached information
COMMUNICA TIONS:
Notice of budget meetings and an invitation for public input has been advertised through Your
Kitchener and via the City's website. A public input session is scheduled for January 11, 2010.
1
ATTACHMENTS:
Budget Presentation
Budget I ssue Papers
ACKNOWLEDGED BY:
Dan Chapman, General Manager of Financial Services & Treasurer
2
"""'"
..... "t""""
Q) tn
C) Q)
u
-c
.-
c:
~
aJ Q) 0)
en
0
C) Q) Q) 0
N
...... Q)
r:: e...... n
.- ...... t--
..... o .- L-
ea c..E Q)
.... o E .c
Q) o 0 E
C. ~O Q)
0 u
Q) Q)
Q u C
c:
~ co
Q c:
.-
N LL
C\I
"""'"
0) 0) 0) 0 0
0) 0 0 0 0) ~ ~
........... 0 ........... ...........
0 ........... ........... C")
CD CD ........... ~ CO
........... N I'--
I'-- N N ~ ~
. .
~ . . > U . .
s..... +-' +-' C C
- U U 0 (])
::J CO CO
....., 0 0 Z 0 ....., .....,
en
-
co
s.....
s..... C
(])
en '+- 0
(]) +-' .-
(]) a:: +-' (]) en
c en en C) en
+-' (]) co "'C (])
(]) U C) C/)
U ::J
"'C (]) s..... (])
.~ co CO +-' ~
.- 0 s..... ::J
::J ..c 0 co
s..... C) a.
(9 0- U u.. 0
c c
CO +-' o<S - +-' +-'
(]) co co co u (])
C) +-' en +-' s..... .- C)
.- .- -
"'C a. (]) a. (]) ..c "'C
::J co (]) co a. ::J ::J
CO U u.. U 0 0- CO
;- 1....,,,"It;
~~,' ,. .
....---...
.- - - -- .- ~,~...-.;. \'..i' -
C')
"""'"
+-'
())
en C)
""0 en ""0
s.... +-' ::J
co ()) en CO
0 C) (])
en
CO ""0 +-' C)
co c
E ::J a:: c 0
CO .-
+-' .-
0 ~ co +-'
C)+-' U
s.... s.... ())
'+- C ())
+-' .~
en .- :J a. 0
+-'
+-' co 0 s....
en s.... C' a...
()) ())
co ""0
::J a. +-' ()) ""0
c- O c t c
()) co ::J
0::: ()) C/) 0 u.
~ a.
en ........... a. ())
()) C) .-
s.... s..... ::J 2::
.- c a. (])
2:: .- s.... +-' C/)
""0 ()) co ())
()) c S >< en
s..... +-'
> ::J C co ())
c... 0 u. W I I- 0:::
. . . . .
;- 1....,,,"It;
~~,' ,. .
_....---...
, - - ~'~~'- - \'" -
'- - - ,- .' 'j I
. , ,
"""'"
""""
~
Q)
--
c
Q)
>
o
"""'"
-
co
t)
o
.....J
-c
c
CO
-
CO
c
o
--
+-'
CO
Z
+-'
CI)
~
s....
co
~
s....
::J
o
..c
CO
.....J
0')
o
o~
N 0
o
CO')
~ 0
o +-'
~ ())
o +-'
~ ro
s....
+-' ())
ro..c
"'0 +-'
())"'O
~ ())
ro s....
()) ())
0..$
()) 0
+-'
ro ())
s.... >
+-'ro~
~..c{o
E ~ 00
~.-
o ro .en
0..0>())
E'+-+-,
o ro
()) en s....
C ..c ro
:J C C
ro 0 0
g E ro
--.JI.OZ
I
.
"'0
())
u
ro
0..
+-'
:J
o
en
ro
..c
..c
+-'
$
Oen
s.... _
O>())
()) >
u())
s....
J2ro
s....C
o
:J._
O+-'
..ero
roC
- "'0
enc
ero
0-
.- ro
0>.-
())u
s....C
en >
.- 0
..cs....
1-0..
I
"'0
C
N
---
o s....
+-' ())
"'0 ..e
()) 0
s.... +-'
ro u
0.. 0
E C
o +-'
U ())
~ en
o en
0') ro
C $
~ "'0
"'O?F? 0
~c.o u
-N ())
C '+- s....
o 0 en
2())()).-.
s.... 0> ro E
19ro enc
ens....-o
o>~~E
cro c())
. en ()) ()) >
:J ~ "'0.-
"-J . - +-'
0.- en :J
..c $ ()) U
C>_cs....())
.~ ~ ~ $ ~
en oro ())o
::J--.JcZu
o I
I
.
L!)
0')
o
0.-.
N())
('I') en
om
s....
C u
.- C
()).-
en~
00
s....0')
2~
.-N
E---
s....oo
())o
0..0
O>N
. C ('I')
"'00
:Jo
..e +-'
s...."'O
())())
cs....
())ro
..co..
uE
+-'0
~u
I
;~
I ....,."If-
~~,' ,. .
....---...
- ~,~ - \ '
. ~. - . I
"""'"
-
co
t)
o
.....J
-c
c
CO.
-
CO
c
o
.-
+-'
CO
Z
c
o
.-
+-'
CO
i:i=
C
-
-;:R.
o
~
N
.
o
II
><
(])
"'C
C
(])
U
-;:R.
o
o
~
~
II
><
(])
"'C
C
(])
U
co
(])
+-'
m
s.....
+-'
..c
C)
.-
C
s.....
(])
>
o
+-'
(])
C)
s.....
m
+-'
m
"'C
en m
()) c
+-' m
CO U
0:::
+-'
en
())
s....
())
+-'
C
-
.
'+--;:R.
00
LO
~N
C .
mo
CO II
I
.C
0-
.-
s.....
0-
s.....
(]}~m
E.Q a.
::J s..... . U
en m .-
c +-' C
o C ::J
UQ,~
I I
.
I'--
"""'"
en ~
+-'
C ""0 .S: ())
C '+-
L- en ::J :.;::;::J 0
::J U C
()) '+- ~
+-' ..c ()) CO ()) ())
C +-' >< s.... > +-' en-
~ +-' E .- CO
~ CO............ .- ()) o ~ T5
c +-' I f'> E
0 s.... 0
0 0 s.... ~ "'l- s.... ()) U C U 0
0 -- C) s.... 0 ()) ()) C o U en
+-' +-' CO cD -c<(s....
co a.,+- .-
C +-'
U L- ()) C ~ C) +-' +-' C ()) ())
-- 0 E ~ ~ C C C cos......c
E ())
.- ()) E~o
0 L- en ()) >< ;gEE
0 ()) · - ""0
C en - CO ::Jo.en -c~c
0 () ()) a. +-' ..co ())
en 0.""0 ""Os.... CO
U - >
()) en ""O())
W ::J ()) C ()) ()) E en
CO en en ()) >
..c .- enCcoL
'+- +-' s.... s.... CO U ()) s.... CO ()) s.... 0
0 ()) ()) ::J""O ())
C ()) ())..c C) a.
~ ~ s.... ""0""0 ~ s....Uoo.
+-' 0 U
U 0 0 ()) C 0 u+-'
C c.- s.... ::J
co .....J .....J 0::: CO .....J -~a...en
-
a. . . . . . .
E
-
00
"""'"
0
"t"""
0')
..c 0
~ CO
0
~
0 ......
'lIl:t
M 0
.
"r"" -
~
- 0
"'C 0 0 CD
Q) "r"" 0 0 a..
+'" 0 . ns
.c N N Q)
C) "'C +'" It) >-
.-
Q) Q) tn 0
3: +'" ns
(.) (.)
- Q) Q)
. - .... 'lIl:t
o 0 0
....u.
D.._
M
0
N
0
<(
"t"""
o
It) 'lIl:t It) M It) N It) "t""" It) 0
. . . . .
'lIl:t M N "t""" 0
lua~Jad
- I ....,."If-
~~,' ,. .
_ _ ,....1 ~_ _...,---... \. I
- - - - .~. . I
"""'"
(j)
en
Q)
><
ro
I-
~
s....
ro
+-'
c
Q)
E
Q)
-
c..
c..
::J
en
ex:>
0
0
N
I'--
0
0
N
<D
0
0
N
L.O
0
0
N
""'" (/)
0 Q)
0 ><
N co
I-
C") C"-
o
0 co +-'
N +-' Q)
C +-' 0)
Q) Q) "'0
N E 0) :J
"'0 (D
0 Q) :J
0 0... (D "'0
N
0... +-' Q) Q)
:J C (/) 0)
...- (j) ~ 0 ~
0 0...
0 +-' l- e ~
N Q) :J
Z 0 D... <(
I I I I
o 0
o 0
o 0
o 0
o 0
L.O 0
N N
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
L.O 0 L.O L.O 0 L.O 0
- - I - -
...- ...- ...- ...- N
I I I
;~- I -:Ai '"If -
~~' ,.
- ,....r'"~_ _...,-~.. \. I -
. I
"""'"
o
"t""""
c
Jaqopo
Jaqwaldas
lSnBn'1j
Alnr
aunr
Aell\J
l!.ld'1j
lj:::>Jell\J
AJenJqa.:l
6002: AJenuer
Jaqwa:::>ao
Jaqwa^oN
Jaqopo
Jaqwaldas
lSnBn'1j
Alnr
aunr
Aell\J
l!.ld'1j
lj:::>Jell\J
AJenJqa.:l
8002: AJenuer
1.0 0
0
--
>-
>
C
1.0 1.0 "<t 1.0 (") 1.0 N ~
"<t (") N
SPI8!A SJ~l!J
;~-
I -:Ai '"If -
- ~,- ~--,"~ l ~ j', ,. --
~_. - - 1i~
"""'"
--
()
Q)
..c
+-' -
en
ro
~
+-'
ro
..c
S
""0
())
+-'
co
a.
.0
.-
+-'
C
CO
en
CO
~
+-'
.-
u
.~
())
""00)
E8
(ON
.s....
~ 0
Y7 '+-
.
())
s....
())
~
en
())""O
s.... ())
::J+-,
en C
CO ())
()) E
E ())
-
c a.
.Q E
+-' .-
CO ~
0)-
-
:.;::; ::J
.- '+-
E en
+-' en
.- ())
u u
.~ u
()) ::J
o en
.
en
(])
.-
U
.-
-
o
a.
-
o
s.....
+-'
C
o
U
+-'
en
o
u
~
s.....
m
s.....
o
a.
E
(])
I-
CD
I
m
+-'
.-
a.
m
u
'+-
o
S
(])
.-
>
(])
s..... en
"'C+-'
(]) ::J
- 0
.- (])
m en
ID 0
00
I
"t""""
"t""""
""0
())
+-'
U
())
.~
o
s....
a.
~
o
c
....-....
~ ())
u-
.- ..c
'+- CO
Q) Q)
""00)
E CO
~ c
.co
o E
Y7 '-"""
.
.,I'-
~II-
.i ~,'
-/., . -~
, .
"""'"
en
~
+-'
--
()
Q)
..c
+-'
en
--
+-'
ro
..c
S
-c
~
.c
n
n
-c
CD
u
c:
CO
-
CO
.c
~
~
co
CD
~
.-
I..
......
en
~
>
())
())
..e
ro
c
o
en
ro
())
0:::
())
en
ro
())
5....
U
C
c
co (/)
..c +-'
"'0 '+- 0) :J
:J 0 :J 0
o(/)OQ5
.~ 1:5 ..c 0)
- CO +-' "'0
0) 0..."'0 :J
(/)EO)..o
m .- > 0)
I- (/) 0) (/)
o (/) E CO
cO)o..o
Q)-oco,+-
(/)"'0 I 0
CO CO c E
..0 0 I- CO
I-+-':JI-
o (/)c 0)
'+-+-':>0
+-' (/) > I-
0) 0 0 0...
e> 0 "'0 0)
CO+-'o >
+-' c .- 'w
:::R ~ E (/)
?., .- 0 0)
v, ~ C I-
I'--coO)
'0)00)
...- .- 0) CO
. (/)
0)
c
+-' (/)
c"'>,
O)~
EU
0...0)
o ..c 0)
0) +-' 0)
> (/) CO
0) .- ~
o..co
o CO
o .- 0...
.- ..c
E 3: (/)
o "'0 :J
C C :J
o :J E
o LL ._
W+-,en
I- C 0
o 0) ._
'+- E
:::REo
o (/) C
00)0
"! > 0
";CO)
'+-
o en
+-'
+-' U
~ ro
E E-
()) .-
0>-
ro ro
c c
ro 0
E1u
N
:J .-
'+- C
()) ro
5.... 0>
ro 5....
U 0
~
())
5....
o
U
c
o
+-' en
u ())
ro u
0.. .-
E C
.- ())
"'0 en
()) u
+-' :.=
.- ..e
E :J
~o..
>.
'C
CO
.s "'0
I- C
0... CO
(/) C
C 0
o ._
.- +-'
Uf;
:J+-'
"'0 CO
0) -
I-c
O)O)c
.~ E 0)
::::O)E
CO .:: 0)
en Q5 0)
"'OI-CO
0) >. C
C "'i:: CO
C CO E
CO 0) >.
o.....c 0
- 0) C
-:Jco
~Oo
>I-co
.f;>
C;j
t:J
- (/)
C C
o 0)
t5 N
a.> :.;::;
- '0
OC+-,
o CO CO
'+- o.....c
CO +-'
0) W E
~ en .=
6>coC
. E 0
~ 0
(/)(/),..-...
C ~ (/)
o CO 0... 0)
.- ,.... :J '+-
co "-'- 0 =
+-' C- I- '+-
:JOO)O
(/) ~ (/) >.
C .- :J ~
0(/)0-
o 8..2 ~
+-' (/) +-' 0-
C .- 0)
0) "'0 0) 0)
o "'0 "'0 :J
0) C :J CO
O:::co..o>
.
'+- +-'
o a5
~ CO
O)>+-,
..0 'S 5
E 0- 0
:J 0) 0
Cc"'O
I- CO CO
0) ..c 0)
0) +-' ..c
I-+-,_
CO C CO
-O)C
1:5 x.Q
O)O)~
:::: "'0
coW"'O
+-' (/) CO
co(/)..c
f;0)0)
(/) CO :J
+-' 0
:J 0 I-
o +-' f; C
+-,+-' 0
0) :J (/) ._
0)..0 0) 1:5
"'0 lj:::-.~ :J
:J CO > "'0
a:l+-,COO)
. (/) (/) I-
C\I
"t""""
0)
C
co_
0=
(/)en
6 0)
(/)E
:J 3:
g (/) (/)
'+-0)0)
>'>0
= 0) .:;:
CO - l-
I- 0) 0)
~ .g (/)
0) e ~
0)0)0
(/) (/) 0
:50)0)
o E .~
+-'Oe
0) (/) 0)
0) ~ (/)
"'0(0)
:J CO I-
cp ..0 0...
"""'"
en
-
~
+-'
--
()
Q)
..c
+-'
en
--
+-'
ro
..c
S
C'-
"'0 en "'0
o ()) ()) 5....
'2;' LL "'0 > > ro
0')0 ~ 0 +-' U
t- W 5.... ro en
"'0 0.. +-' en
;"'0 ()) g- C O>~
()) 5 6 __ U .c U
()) '+- 5.... ~ . - "'0 ro
U 0.. en 0> .-
X 0 ~ 0.. :J ()) > ())
+-' c"-J I ro co+-' 0 5....
()) ........0 0 ro 5.... :J
o 0........ ~ ~ :+::i > ..b 0.. en
+-' N C en ro ~ en ()) ())
+-'0 ~ ()) :J en 0.. "'0 ==-:
'+- 0.. 0.- C ..c 0
encoen>~~ 2$'+-
11' ()) ()) '>,. ()) - ()) 0
\LI en L' 5.... -- - 0.. ~ 0
c ro en ro 0....0 C - 0
.- ()) ro C "'""\: ()) 0 0
- ()) en ....I ..c N ~
CI) t; 5.... 0 en"'O en . 0
"'0 C U +-'()) ()) ~ C .8 ~ ~
.5 x C t; C .:J 0 ~ ..0::
C)19~en~g~ u.,eno
+-' ~ +-' "'0 ro 5.... ro 5.... 0 ()) 0>
CI) t ~ 0 +-' 5....0 o..x J2 '+- ~. C
0> ()) 5.... +-' en ())"'O 0 5...."'0
"'0 0.. ()) en I"I"'C 5.... ()) C ()) C
::J e g- ~ cJ2 E+-' 0 en2
rr\ 0.. 5.... I"I"'C 0 ro ()) . ,n :J_
LLI 0.. Q) :+::i"'O 5.... 0> v I ()) ro en
en ro 5.... 5.... ~ ()) 0> "'0 > en C . ())
~ (j) ()) U "'0 (j) e E e ro .0 ~
." C ..c C ro 0> 0.. 0.. ()) ~ en
'-J t ~ ~ 5.... "'0 ..e
C ()):J 0 05 Oc 0 U"'O:J
::J <.9LL Z Z..e Zro Z Croen
8 I I I I
.
C')
"t""""
E
I..
(1)~
tn-
caC)
.os
Q) -
0(1)
O.t:
N ......
(1)C)
.t:S:::::
...... .-
o.! ~
......E~
tnoCJ
S:::::1..(1)
o c.,..
;E=
g8'O
"'C...... ~
(1)0......
I.. .-
s:::::s:::::=
.- (1).0
s:::::=J9
g~~
=..........ca
E Cii .u
lot) C) s:::::
. "'C ca
N~S:::::
~.oii:
"""'"
en
-
~
+-'
--
()
Q)
..c
+-'
en
--
+-'
ro
..c
S
C'-
en
(])
.-
C)
(])
+-'
m
s.....
+-'
en
c
o
.-
+-'
U
::J
"'C
(])
s.....
+-'
(])
C)
"'C
::J
CO
.
s....
o
~
co
E en
+-' +-'
co u
..c co
+-' 0..
en E
c
.Q 0>
+-' C
U
::J :1
"'C co
(1)+-'
s.... en
(1)"'C
>2
CI) .-
- E
(1)==
.~ CI)
2: >
CI) co
en..c
+-'
"'C 0
CI) C
+-'~
E co
:.:J E
I
~
s....
co
+-'
~ c
.!!2 ::J
(1)-
> 0 c
CI) > co
-COo..
O>s....CI)
.~ 0 >
:1 c +-'
co 0 C
+-' CI)
en :c u
c ~ c
co+-,
5 ..c c
.- 0> CI)
1:5 ::J E
::J 0 CI)
"'C s.... s....
(1)~+:i
s.... ~ ~
+-' -
en..c............
CI) co 0>
"'C s.... C
o ~ >
E CI) co
s....
co 0.. ~
I
E
o
s....
'+- en
0> +-'
C C
+-' CI)
::J E
en CI)
CI) >
s.... 0
s....
0..
E
en
c
o
.-
+-'
U co
::J U
"'C . -
CI) 0>
s.... 0
+-' 0
CI) c
C>..c
"'C u
::J CI)
..c+-,
I
0>
C
.-
en "'C
E C
co CI)
CI) 0..
s.... en
en 2:'
CI) co
::J C
C 0
CI) +:i
> CI)
CI) s....
s.... u
en
S .-
CI) "'C
C C
.-
'+- en
o C
C 0
o +:i
+:i U
U ::J
::J "'C
"'C CI)
o s....
s.... s....
C CI)
..c
CI) t
..c ::J
+-' '+-
""""
"t""""
- I ....,."If-
~~,' ,. .
_ _ ,....1 ~_ _...,---... \. I
- - - - .~. . I
L!)
"t""""
en
"""'" CI)
0> ~
s....
co 0>
..c CI)
u +-'
co
"'C s....
+-'
(]) C en
"- en co c
en m en en 0
- (]) CI) .-
~ +-' +-'
s..... en ~ u
+-' U 0 ::J S
-- c u 0 "'C en
() +-' CI) +-' C CI)
.- c 0
(]) en s.... .-
0 +-' CI) .- >
Q) +-' U C CI) E +-' en CI)
en s....
en ::J CI) ::J .-
..c (]}"'C E '+- CI) "'C CI) co
CI) 0> ::J en
+-' > (]) +-' co co c
. _ s..... en > 0> s....
1O"'C ::J .- C CI) C CI)
en en co +-'
.~ U .- +-' ::J
-- .- C "'C C E c E c c..
+-' co CI) .-
.- m co s.... C
+-' C U ..c ~ 0> E 0 "'C .-
ro .- ~ .- CI) u C +-' CI) U
0> s.... s.... en -
C)u c .- .- .-
..c CI) c.. c.. "E c co -
co ..c
c c +-' E c.. .- +-'
S co u co CI) ::J
.- (]) s.... 0 co co CI) s.... 0 0-
o ._ +-' C) 0- m
C)u C/) () >
c :1 I I I I I I
I I
o (])
.
~
z co
~ "t""""
"""'" ~
600Z
~ , ,
\ ,
, : I
,
en , 800Z .-.
, , : LL
,
\ , 0
Q) I: W
,
, LOOZ
I . \ , u
><
co Q) 'I Q.)
, , --
tn , , Q.)
'\ 'I 900Z
0:: co ' , CJ)
Q) , , ro
s... : I ~
(.) \ I: u
s::: 900Z c
>< - ...
, co ~ 0....
Q) , ~
...., \:1 0
co co +'" I
0:: , vOOZ a> I
I- ~ C)
>< "C
co : I ::::J I
I- , m
, SOOZ .-.
tn \ LL
. > 0
en - w
a.. \, ZOOZ
> :E u
c
"C I' :.:=.-
s::: \ ~OOZ Q.)
C co CJ)
ro
, ~
- \
0 a.. u
U OOOZ c
, >< 0....
-- , ~
I . , ~
,
co , I .
666~
~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ I
0 0 0 0 0 0 0 0 0 0 0
II 0 0 0 0 0 0 0 0 0 0 0
LO 0 LO 0 LO 0 LO 0 LO 0 LO
C ...;:t ...;:t C") C") N N T""" T""" I
aSeaJ~U I a6elua~Jad
;- I ....,""If;
~ ~" ,.
_....---...
- - - -- .- ~,~...- - \".i'
"""'"
I I I--
I
I
I
< "'<,
6 c,g
><,
.Q c,g
y,
"gs
I I--
-
ro
-- en
+-'
C Q)
Q) ><
-C ro
-- I-
en
Q)
0:: t
- Q)
ro
t) 0
- - s....
c..a..
~
I-
000 0 0 0 0 0 000
000 0 0 0 0 0 0 0 ~
o ~ 0 ~ 0 ~ 0 ~ 0 ~
~ ~ ~ M M N N ~ ~ ~
~~~~~~~~~
I'--
~ "t""""
"0
0~~
~ ~
~-1t, ~~ ~b
~~ ~ v~
v~ U"o
y~
~ r;~
~~~
vo~
~0 +-'
0
~~ ~ ;::=
r;~
~ U"U" 0-
va /Ul 0 (/)
vo"1(; ~~ 0 0
~~ q.,v. 0 0
U"(9 0~ Ow 0 L.O
~~~ 0 L.O
~ .v~ ...- Q)
"1t~ ~~ c 0)
o ~O i.) . co co
..c I-
~"" ,10' +-' co
~.y ~% I- 0)
Q) Q)
+-'
<S>~ ,ov. co 0)
~ Otv. Q) c
v<S> ~ I-
~ "'1 /:Y o~ 0) (/)
,~ ~'EY (/) (/)
rJU":~o "q" c ..c
.Q +-'
Vo /Iv C) +-' co
co ..0
1Ov. q.,v. :J L.O
<sy 0) Ow 0...
'~ 0 0 ...- ...-...
v. ~<$> x 0... ;::=
3: co
9>~ ..c I-
~ 0 0
va v~ 3: co
\Sl'", 0) (J)
~ :.o~~"<$> (/) c 0
Q) :J 0
"<$>"" ~ ..0 N
Vo <?o co "'0 >.
*'U"~ v/). 0... Q) "'0
v<s>v<s> y~ ~ '0 ..c :J
c () +-'
co (j)
,?~ y~ :J +-'
(9~i~ ~ Q) co
"'0 0...
I-
~ ~ 0 ;::= :g
~ ,v~ ~~ '+-
"-" 0- C
~(9 rv~ ~ >< (/) :J
(,1& r;0 i.) co 0 ~
I- 0
~ >. N I
-1//). ~ ~ t ...- <(
~ vo Q) - ~
r;0' v~ 0... E a:l
0 0
I- 0
a.. I- Q)
(J) "'0 ()
Q) I-
0 a:l :J
0 0
N C") (j)
;~-
I -:Ai '"If -
- ~,- ~--,"~ l ~ j', ,. --
~_. - - 1i~
"""'"
E
o
()
-c
-
o
..c
Q)
en
::J
o
I
w
C)
c
D::
OJ
~
()
1'-0"10
o T""" co 0
NI'-LOLO
0) ('f) 0) "I
CO ('f)""," I'-
T""" "I
"'-
tn Q.)
Q) S
(.) Q.)
.- (j)
C:~
Q) "'-
en Q.)
...+-1
Q) co
J:$
....,
o
OT"""N"","
""'"""'"<0""'"
0) LO ('f) co
OCO"","('f)
I'- co 0_ <0_
T""" "I
Y7 Y7 Y7 Y7
NI'-NT"""
I'- LO <0 0)
LO I'- ('f) <0
0)""," "","CO
<0 0) 0 <0
T""" "I
Y7 Y7 Y7 Y7
LO 0 0 LO
I'-COI'-N
0) 0) "I "I
"I LO T""" 0
I'- co ('f) 0)
T""" "I
Y7 Y7 Y7 Y7
(j) tn
co B
(9 .-
>
...
O ~ Q)
\,;;. ,,,
-C ..a v,
>.co-
IZ.B
o
I-
'lIl:t
'lIl:t
.
M
CD
M..
It)
00
"t""""
Y7 Y7 Y7 Y7
o
o
...J
0:::
w
!;:
~
I'- ('f) 0 0
('f) LO T""" 0
co I'- <0 "I
T""" 0 0) "I
O<OLON
T""" T""" ('f)
~
'i'
o
(ij
C)
c::
::::J
.c
"C
Q)
J:
(.)
C'CS
-
Q)
"C
4::
Y7 Y7 Y7 Y7
0:::
w
z
W
:J:
()
!:::
~
T""""","LOO
LO LO 0) 0
"I LO co I'-
0)"","0)('f)
CO ('f)""," I'-
T""" "I
"t"""
0')
.
co
o
0')
..
It)
~
C"
tn
o
o
N
Y7 Y7 Y7 Y7
tn
Q)
~ C tnQ)
I- 0
~ ~ro~
Q; >.0>~1-
Q.:!:::Q.)-CCO
oOO::W....,
... 0
a.. I-
It)
N
.
0')
M
CD
..
It)
"r"'"
C'CS
c::
o
"C
Q)
tn
C'CS
III
~
-
4::
C'CS
10..
C
-
tn
....,
tn
o
()
co
....,
o
I-
>.
"C
::::J
-
(j)
<(
:2!:
III
en
o
o
N
Q)
(.)
10..
::::J
o
(j)
-
;- I ....,""If;
~ ~" ,.
_....---...
- - - -- .- ~,~...- - \., ii .
"""'"
~
..c
Q)
s....
::J
+-'
--
-c
c
Q)
c..
><
W
+-'
Q)
z
+-'
C
Q)
E
+-'
s....
ro
Q)
o
-
tn
Q)
tn
.i:
a.
....
Q)
+'"
C
W
C)
C
.-
"'C
::J
-
o
><
Q)
-
~
~ rIJ.
.. ~
~ ~ ,=
; .e ="
= ~ ~
.. 00
~
rIJ.
~~~
~ rIJ. r" ,=
~ = 0 ="
=~..\C
~Q.~M
~~~
(j)
"t""""
~=
,. ~
o = ~
~ = =
~ 0 ~
~u
~
~
.......
~O
O ,=
~ -< ="
~u\C
~
o
~
;:: rIJ.
= ~
= .~ ~
a c ~
a ~ M
o 00
U
....... ~
= ~
~ ~ rIJ.
a .a ~ ~
Q. ~ .c. =
o ~ \C
~ ~ -...
~ ~ ~ ~~
~~
~
....... rIJ.
~ ~
.. ~ ,=
o .. ="
~Ctn
o ~ ~
UOO
0 0 0 0
C\I
"""'" 0 C") C")
CO N 0 Lt)
...
~ ~ C") (0
.
0) 0) en
~
II
-
~
U
-;:R. 0
0
0 0
~ ..
..q-
C") "r""
N N
. 0 ~
~ M -
.. "'C
- I 0 -
tn M 0
.. (]) en .c
0 ..c
0 en ~ Q)
0 +-' II tn
- S m ::J
+'" 0
0 CO Q)
C) .c
s..... "'C Q)
~ (9 ~ ::J C)
> > .c ns
CO (]) +-' (]) ....
C Q)
.....J C .....J >
(]) ~ ns
>< >< 0
E "r"" C
m m '+- 0
I- en I- 0 +'"
en Q) 0
ns
0) (]) 0 ::J a.
-
0 en ~ ns E
>
0 en 0
N <( N
- I ....,."If-
~~,' ,. .
_ _ ,....1 ~_ _...,---... \. I
- - - - .~. . I
"""'"
- -
Q) ;:R cf2.cf2. ~ ;:R ~
() 0 0 0 0
c 0) o "t"""" Q) C') CD
CO C') """""t"""" 0 0 0
.C 0 o "t"""" "I("'" 0 "I("'"
CO I I
>
;:R ;:R cf2.cf2. ~ ;:R ~
0 0 0 0 0
CO L!) 0"""" Q) 0 Q)
E L!) C\!~ ..... C\I Q)
0 o "t"""" "I("'" "t"""" N
0 I
LL
0
I....
e..
;:R ;:R cf2.cf2. ~ ;:R ~
0 0 0 0 0
+-' """" o L!) 00 I'-- it)
Q) 0) COL!) 00 "t"""" 0
0> 0 OC\l N "t"""" ~
"'0 I
:J
CO
ffl ....--
ID C\I C\Io) Q) 00 .....
I'-- COCO ..... 00 CD
0> 00 L!) C') CD 0 .....
"'0 "--" n - n
C\I N "t"""" M
:J
CO
(/) L1.
E
Q) !:!:: c
~ W
>. C Cl
:t= W
- s:::
.-
..c ~ .-
CO "C
(/) c ~ ~
Q) (/) CO Q) (3
~ Q) ~
ECi) .c s:::
Q) Q) .-
I.... Q) :J Q)n I.... Q)n
() ~Cf) ()
....-- c en c en
(/) ..c +-'
b - ~~ CO - CO
0 Q) ~ LL ~
0 ~ 0"'0 (.) 0 (.)
I.... :J
ffl CO (!)co s::: UJ s:::
"--" .=. .=.
--.J
><
N
"t""""
C\I
+-' CO
()) CO
()) <0
E ...
LO
OCO
+-,0)
""OY7
()) II
s....
.- +-'
::J ())
C- O)
()) s....
s.... CO
en +-'
+-'
+-' ())
::J
U 0)
""0
-
CO ::J
C ..c
0 ::R
.-
+-' 0
.- 0)
""0
""0 0)
.
<( N
-- I -:Ai""If;
~ ~" ,.
_....---...
- - - -- .- ~,~...- - \., ii .
"""'"
Q)
+-'
ro
0::
><
ro
I-
s....
ro
Q)
>-
I
C
Q)
I-
-
tn
..
o
o
o
-
o
N
o
N
Q)
....
o
N
co
....
o
N
.....
....
o
N
CD
....
o
N
."
....
o
N
"It
....
o
N
M
....
o
N
N
....
o
N
....
....
o
N
.s:
~
e
Cl
"t:l
<:
ell
VI
'"
~
U
ell
U.
~ ~
o
"Iii
VI
Q)
c,
e
0-
r-
'It 0
5 u:::
f;j 0::
Uj ~
~ ..c
i.i: :.J
"It
C') ..... (J) N ....
('\J('l")"r'"""T"'"'IIl:t
C') N"It
'"
~
'"
u
~
';:
::l
E
E '"
o 8 ~
o 1:: <:
Q) 0 ell
co a. !:
"E ~ 5i
Cl "t:l .J
~ ~ ~
.....
....
ro
Q)
Cl
ell
c;; a
Cl
Cl .9
~ ~
Co i:i5
~ ~ "(3
..a .E 5
:.::i ffi 0
<: OJ U
~ ~ ~
~ ~ ~
Z U <:
(J) C"\I
"It"ltC')
C')C"\I~
ro ..... I[)
"It ro C')
C') C"\I <0
........ C"\I
"It ro C"\I
C') C"\I <0
.... I[) .....
"It ..... ....
C') C"\I <0
I[) 0 I[)
C"\I ..... (J)
C') C"\I I[)
I[) (J) I[) (J)
<0 0 <0 C')
<0 C') C"\I C"\I_
iC"0
.... .....
....
~
"(3
ell
U.
Q)
"
<:
ell
<:
Q)
~
ell U
:2: U
"t:l "t:l
Q) ~
10 t
~ ::::l
@ 8
<:
8 ~
..c:
"t:l "5
<: 0
W en
..c:
"5 "t:l
o ell
en 0-
~~
o ~ "~
& :.:J I-
~ ~ ~
Z Z Z
o <0 "It "Ita I[)
(J) .... ..... (J) <0 C')
(J) ....C"\IC"\I.....
o I[) I[)
ro I[) C')
C"\I C"\I I[)
..... 0 <0
~~u=;
"It I[) C"\I
1[)"It.....
C"\I C"\I C"\I
C"\I 0 C"\I
"It "It .....
C"\I C"\I (J)
"t:l
<:
W
..c:
"t:l "5
<: 0
W en
~
~ ~ C>
~ ~ ~
U Q "~
~(9U)
c >- .E
E ~ If)
~ ~ .~
U ~ 16
~ g- ~
Z U 0
'#.'#.'#.'#.
C"\I 0 0 0
"It 0 0 I[)
0'i'iC')0
'#.'#.'#.'#.
C')ooo
"It 0 0 I[)
0'i'iC')0
'#.'#.'#.'#.
I[)OOO
"It 0 0 I[)
0'!lC')0
'#.'#.'#.'#.
<0000
"It 0 0 I[)
c:ir;JC'ic:i
'#.'#.'#.'#.
0000
0001[)
~~('l")O
'#.'#.'#.'#.
..... 0 0 0
"It 0 0 I[)
~~('l")O
'#.'#.'#.'#.
..... 0 0 0
"It 0 0 I[)
c:ir;JC'ic:i
'#.'#.'#.'#.'#.
roOOOI[)
"It 0 0 I[) "It
0'i'iC')00
'#.'#.'#.'#.'#.
"Itoooro
C"\IOOI[) "It
~~('l")OO
'#.'#.'#.'#.'#.'#.
C')0000C')
~~~~~~
C"\I'i'iC')OO
Q)
c;;
0::
~
f-
<:
o
..c:
~
C5~
-g ~
~ e
~ (9
c
"0 Q.)
ell E
u. VI
2 gs
"5. ill
<3 <(
_ "t:l
o Q)
- c;;
~ E
r~
"t:l
<:
::J
U.
Q)
i::
Q)
VI
Q)
0::
<:
o
:;
~
:.c
ell
Uj
><
ell
f-
VI <:
Q) 0
c ~ g
o ~ ~
~ .~ ~
<: Cl Q)
Q) 2 g
(j) ~ "'C
rii Ui &!
'#.?fl.
..... Q)
o CO
9N
u.
C
W
~
oS!
C '"
Q) m
E -g "ti
1il Q) ell
::J "t:l Co
~ ~ E
;; ~ ~
u Cl 0::
2 Q) ><
en ffi {J.
~ G W
0- -'= Z
:oR
o
N
O!
'#.?fl.
"It CO
<oc\!
9....
C\I
C\I
:oR
o
M
Q)
:oR
o
M
Q)
:oR
o
."
Q)
:oR
o
."
Q)
:oR
o
CD
Ol
:oR
o
CD
Ol
:oR
o
o
~
N
:oR
o
o
~
N
:oR
o
Q)
CO
N
:oR
o
.....
O!
'#.?fl.
"ItM
<oM
~o
:oR
o
M
'<l:
N
'#.?fl.
oM
C"\I<<!
....M
:oR
o
N
N
M
'#.?fl.
o N
C"\I"It
~~
eft.
."
....
.0
'#.?fl.
o ."
"!~
.... CD
u.
C
W
Cl
-g ~
::J ::l
U. U
C -=
E 'ti'
en ell
Q) Co
E .E
c '"
Q) "'
E 0::
Co ><
o ell
Qi f-
~ Qj
o Z
.Q "C
E '"
o "t:l
<: <:
8 ~
W <(
.,I'-
;~
I ....,""It;
~ ~" ,.
_....---...
~,~...- -'. \ ii .
"""'"
I
en
Q)
+-'
ro
0::
s....
Q)
~
Q)
en
-c
c
ro
s....
Q)
+-'
ro
S
E
co 0
s.... co
~ ^
s.... ())
a. s....
()) ::J
s.... +-'
::J U
+-' ::J
gv ~
s.... 0 co e
+-'0 0
~N~N=
· · ~ C") ...c-
~ e s.... 0
e.- ~ "I LO ,^
.-""0 \U · ~
""0 ()) ()) ~ ~ ~
()) +-' . ~ ..c Y7 Q)
10 ~ a; -c en >-
CDE oQ ~o
- ()) co en .- <0
~ 0.. o..()) Co c-())::J CD
U E ()) >
<(._ 0::: ~ 0::: 0
+-'
e
())
E
+-'
en
())
>
e
C')
C\I
s....
())
a.
E
~
~<o~
o~Q)
0"1 ~
N'+-s....
I 0 ())
~())o.
0.10 E
E~~
Oel'-
J::())<o
())EcO
~~.9
()) co s....
s.... - co
U a. ())
E~~
.
.-
.
.
.
;- 1....,,,"It;
~~,' ,. .
_ _ r--I....... -....----.... -. _
.' " ~.. - _. \., . .
.- - - " I
"""'"
I
en
Q)
+-'
ro
0::
s....
Q)
~
Q)
en
-c
c
ro
s....
Q)
+-'
ro
S
c
CI)
CI)
..c
en
co
..c
E
~~
I.O~
. t-
~Y)-
en .en
+-'
C ro
())'+-
E~
())..c
u en
ro ())
0.. ..c
())+-'
~5....'+-
= ()) 0
ro 5.... ())
:J :J 5....
C +-' ro
c u ..c
ro 2 en
+-'
E en 5....
~ ~ ())
'+- $
t- c ())
co .- en
. c
00 .- "'0
C
ro
5....
())
+-'
~
I
~~
+-'
co 5....
o 0
...c
~Cf)
I I
""""
C\I
CI) 0
U +-'
.- CI)
s.... ::J
c.. "'C
C
o "'Cen
:..;::::i"-" CI) C
U N ~.Q
::J CO "\ ~
l:; ~ \LI \U
en ~ s....-
C ('f) U ::J
oY7cc>
U II .0 ~
CCl).!!2-
CI) l:; co ~
CI) CI) en C
en E co CI)
~s......cE
~CI)~5
C c.. . - s....
::J +-' ><. :>
oen~c
+-' 8 c.. CI)
't,-,Eo
co en 0 +-'
c.. CI) U en
cen+-'CI)
._ co U 0>
CI) ~ .~ C
::JU OCO
o C s......c
._ a.. U
.
.
+-'
CI)
0>
s....
co
+-'
E
co
s....
0>
o
s....
c..
CI)
..c
+-'
'+-
o
?12."'C
I"-CI)
~>
CI)
~.-
- ..c
c U
Oco
.
2:
;:! L!)
~c f:f7 C\I
"""'" uQ)OO
:::l E - E
J=;Q)ro.:::s:::
~alt~ (J)
~g-~~ a
a
N
_ l..... (/)N
I \
en \ 2
ell
0::
Q) Q 00 ....
c
a Q)
(/) a
- N E
+-' a> Q)
C) U
ell
ro lo.. \ 0..
ctl
I- Q)
0::
0:: - \ -0
!: Q)
a> gj
E 0..
a> t- O
U a 0::
a
s.... ctl N f
0..
Q) ~ \ lo..
"C ctl
~ a> \ a>
(/) >-
0 \
c..
Q) e CD (!)
a.. a
a
N Q)
~ 10
en , 0::
....
ctl c
, Q)
:J E
-
u Q)
<C \ u
-C ell
0..
Q)
'" 0::
C a
a ro
N
\ :::l
t5
ro <(
\ I
~
s....
Q) "<t
a
a
+-' N
ro
S a a a a a a a
a a a a a a a
.0 .0 .0 .0 .0 .0 '1
'" "<t '" N
pa~elda~ saJ~awol!).t ad!d
;~-
I -:Ai '"If -
- ~,- ~--,"~ l ~ j', ,. --
~_. - - 1i~
"""'"
I
en
Q)
+-'
ro
0::
s....
Q)
~
Q)
en
-c
c
ro
s....
Q)
+-'
ro
S
co
C\I
(J)
D
D
N
00
8
N
'"
c:
0
'.;::::l
(.) r-
:::l D
D
... N
-
VI
c:
0
(.) !!!
Qj
e:::: '"
'"
- >-
0 <:
(!) 0
- D ~
VI D
0 N ::l
U ti
<:
:t:: 0
c: u
::::>
Qj
Cl lO
l!! D
D
Qj en N
> Ui
<t 0
0
~
W
::2:
en ~
Ui Q) "<t
0 0... D
D
0 -0 N
Q) 2
-aJ III
E
::2: ~
Qj W
0... ro
ro .~ 8
:J Ol
1:5 .;:: D
<( 0 N
t +
8
D_
a
8
lO-
~
8
D_
~
8
lO-
~
8
D_
~
8
lO-
ti>
8
D_
ti>
8
lO
<F>
,;,.
,lJ~ali\l lad ISo:)
;~-
I -:Ai '"It -
- ~,- ~--,"~ l ~ j', ,. --
~_. - - 1i~
"""'"
en C/) 0
Q) +-'
._ ._ s....
(]) ~ Q) "'C
T""" co c.. Q) N
en T""" . Q- >. C/) +-' (\")
co 0 Q) .~ ::c 3: ~ 0
~ N C/) c+-,O .---.N
U s..... ~ ::J OC = 0 -
C 0 \U E 0 I.... .-
._ '+- U E '+-en a. c
Q);::R . ~ rn 0 co (V) 00 Q):::::l
mu.,2 g~cC"\!~C"\!~ ~ro
~ex:> ~ -;: ~~ ~;;~cv) Q) Q)
\J _ CI) en "0 I '-' tI7 7;: >.
Q) "'C co ..c +-' +-' ....
.~ C c 15 55 55 I ~ .~ Q)
..cE CO .@,..c C/) ~ E E c Q) 0..
o n, :'!:: Q) 0 ell 0 +-' 0
o T""" 0:: 3: 0...0 en $ I t> ~ C>'
uo +-'c Q) -e ~ (/)~ LO
~ N OC n, ...."0 0.. - C Q) T""" .
\J \LI 11' -0 _ ell 0 "" T""" <0
Q) I.... +-' \U ell C "- L.L.
I.... 0 "0 .!!2 ~..c ;+-' 0 ro +-' 0 0
._ '+- Q) C/) \U Q) 0.."- ..... "u N +-'
~ en CI) en I"I"'C 0> ()) .-
...J -;:R. C s.... U' u ()) 0.. 1i> "'C-;:R.
0-0 co 0 u 5 0::: 0 0 C 0
Q)LO IlJ u.E:..c · .. 0 ~
0::: ex:> I I I · >.LO
. Q) Q)
CO..c
.
;~
I'--
C\I
"""'"
00
C\I
en
I ·
en
Q) en
::::J-C
rrs.....
Q) co
~ 0
CO
g'E
-- 0
-C s.....
C II
::::J
u..
;- 1....,,,"It;
~~,' ,. .
....---...
.- - - -- .- ~,~...-.;. \., ii . -
"""'"
ro'Cf!.
E
I....
e
u..
e
0....
..c
c
--
s.....
c
---
C/)
b
o
o
f:fl-
---
(l)
u
C
ro
.C
~
'Cf!.'Cf!.'Cf!.
000
~oo
066
(j)
C\I
;:R;:R 'Cf!.
o 0
o LO LO
~I'-- "t""""
N N 0
, ,
'Cf!.
+-'
(l)
0)
"'0
::J
a::l
f:fl-
+-,00
(l)C")
O)C")
"'0 -
::J"t""""
a::l
o
o
o
f'-..
(\')
{fl-
(J)
..c
+-'
'Cf!.'Cf!.'Cf!.
o LO LO
cpl'--"t""""
N N .
,a
,
LOt::'CO
C")C")C")
--- C")
0>
C
"'0
s....
CO
0>
~
en
.-
CO
+-'
(J)
"'0
s....
~
o
~ en
~ c
s.... 0
(J):.;:i
o..U
CO ::J
0.."'0
(J) ~
::J +-'
en (J)
en 0>
.0 "'0
+-' ::J
s......c
~ (J)
(J) en
~~
"t""""
ro
o'Cf!.
WLO
0)1'-:
"'ON
::J'+-
a::l e
I.... C/)
(l) C
o...Q 1;)
(l) 1:5 Q)
+-' C/) ::J ::::J
(l) ro"'O C"
.g>~(l)Q)
::JUo::D:::
a::l . ~ (j) t)
(l)~0)C)
C/)ro"'O"C
ro C ::J ::::J
~ .Q a::l m
Oro(l)O
Oi:j:::~"r"'"
NC"""'O
_ L.L.I N
"""'"
CO"::J2.
E 0
I....
o
LL
o
I....
e..
c...
s.....
--
....--
Cf)
b
o
o
ffl
"--"
~
0)
u
C
.~
I....
CO
>
"::J2.
o
+-'
0)
0>
-0
::J
CO
fflC')
+-'I.!)
~CO
-0 00-
::J
CO
?f2.?f2.?f2.?f2.
"t"""" 0 "t"""" 0
C\I 0 C\I 0
0000
I
?f2.?f2.?f2.?f2.
Ol.!)(j)""""
CO I'-- C') C\I
C\IC\100
I
?f2.?f2.?f2.?f2.
"t""""1.!)00""""
00 I'-- "t"""" C\I
C\I C\I 0 0
I
o
o
o
CO
(\')
N
{fl-
(J)
..c
+-'
o
C')
....--
C')ooco""""
""""C')"t""""1'--
C\I C\I CO
"--"
00
0>
C
"'0
s....
CO
0>
(J)
s....
+-'
0)
0>
-0
::J
CO
0)
Cf)
CO
CO
(j)
o
o
C\I
co
u?f2.
+-,I.!)
0)1'--
0> .
-oC\l
::J'+-
CO 0
I.... Cf)
0) C
c.. .Q
o)u
Cf) ::J
co-o
@ 0)
uC:::
C+-,I...."'"
.- 0) 0 Q)
>- 0> '+- en
Co -0 e "C
c::Jc..~
o CO "--" OJ
:.0::;0)00
COCf)-~
'+-COLLO
CcoC:::N
en
CO
+-'
(J)
"'0
s....
o
'+-
o
~ en
~ c
s.... 0
(J):.;:i
a.U
CO ::J
a.~
(J) s....
::J +-'
en (J)
en 0>
"'0
o ::J
+-'..0
s....
(J) (J)
~ en
(J) CO
C:::..o
..,
tn
(1)
~
C"
""--(1)
EO:=
;~
I ....,."It-
- ~,- ....--"'..l ~j', ,.
~_. - - 1i~
"""'"
"t""""
C')
C)
c
--
I ·
co
s.....
Q) en
c.. I ·
o Q)
Q) C)
en"'C
__ ::::J
s.....CO
c..
s.....
Q)
I ·
C
W
C\I
C')
"""'" .--.'
C""l 1.0 0) <D <D 0 0)10 0) I'- 1.0 <D I'- C""l ~ 00 e;- C""l 0 (0
1.0 1.0 0) 1.0 C""l N 00 C""l 1.0 V 00 0 0) C""l 0) 0 0 C""l t:.. I'-
"'" C""l_ 0) C""l_ <D V N '-' 1.0_ 1.0 N 0) 1.0 "'" t?. N !:e.- 1.0 ~
... N ...
0 0
N N
N ..- 0 I'- I'- 0 CiQ'C""l 00 <D 1.0 V N 0 e;- N LO 0 ~ 6)
0) N I'- C""l N ..- 0010) V V 00 0 00 ..- 0 0 0 ..- 0) N
M ..- 0) N_ <D V N '-' C""l_ 1.0 N 0) V M !:e.- N ~ V t?. ~
... N ...
0 0
N N
Q) 1.0 0) <D 00 0) 0 <010 I'- 1.0 1.0 N 00 ..- CO <D ~ ..- c;:) iC'
en C""l 00 V ..- ..- 0 00 <D C""l V 00 0 <D 0) 0) 0) 0) 0) 0 C""l
N 0_ 00 ..- <D V N '-' N_ 1.0 N 0) N N !:e.- ..- ~ N !:e.- ~
... N ...
0 0
s..... N N
::::J 1.0 I'- 0) 0 ..- 0 ~IV I'- V 1.0 V 0) 1.0 N ..- c;:) 1.0 00 ~
00 1.0 N 0 ..- 0) 00 C""l N V 00 0 1.0 I'- 00 0) I'- I'- 0) 1.0
0 ... 00_ 00 0_ <D V '-' ..- 1.0 N 0) ... !:e.- ..- ~ ..- !:e.- ~
... ...
0 0
N N
0 l- I'- 00 0) 1.0 0 1.0 NIN <D C""l ..- V v I'- I- ~ 1.0 6) I'- N CO
C""l 0) C""l <D 0) I'- 00 C""l ..- V C""l 00 I'- 1.0 1.0 00 C""l 1.0 00 0
W 0 <D_ I'- 00 1.0 C""l '-' 0) 1.0 N 00 W 0 ~ ..- t:.. !:e.- ~
" ... " ...
II e 0 e 0
::::l N ::::l N
D:l D:l
0 e v C""l ..- N <D <D 011'- <D C""l I'- 0) 1.0 6) e iC' 0) LO'm v 0
w W
I- 0 1.0 1.0 C""l ..- ..- 1.0 ..- v C""l 1.0 C""l I'- 1.0 I- 1.0 C""l 0) 1.0 1.0 N
() a> ..- 1.0 1.0 v C""l ..- '-' <D v <D '-'" () a> t?. ..- ~ '-'~ t?.
w 0 w 0
<.9 0 0
..., N ..., N
0 0
a:: a::
a. a.
c;:)1 0 .--. 0 .--. .--. .--.
0 C""l I'- <D 0 1.0 I'- C""l I'- v ..- ..- 0) 0) ..- 0
l- v ~ I'- ~ ~ N OON ~ C""l 1.0 0 r:! ~ I- 00 C""l ~ N v
W N <D ..- '-' I'- ..- ..- W ~ ..- '-'!:e.-
C " a> " a>
0 0
e 0 e 0
::::l N ::::l N
0 D:l D:l
Q)
en
Vi' I- ro
0 Q) () ()
en en
c ci. LL en
Q) w Q)
0- X
X W 0 '- c
0 ui -0 "(jj
W ui ffi W c ci. ro
Q) Q) :J X Q) :J
Q) 0::: 0::: > :J '- LL Q) >- al
:J 0 Z ro ffi - '-
c a. en Q) Q) 0 Q)
VI en Q) Q) ~ :> w >- :J > -0 0..
C c > 0::: 0 Q) > - c 0 c
0 0 Q) +' 0::: W 0 Q) Q)
~ 0::: <;::: +' S dl > :> Q) ()
:;:; 0 en c '- en +' 0::: Q) ~ Q) c
l!! 0: Q) ro Q) ~
Q) en en 0 () Q) 2 Ti I- .n 0::: :6
Q) en :J c "" OJ <;::: w en ro
c.. Q) Q) 0- en 0 en Q) ro ~ ffi "D- Q) ro ~ en ro al
0 :J en 0 Q) Q) Q) en O-~ 0 ro e- z (3 Q)
c C :J en c e x "!!1 (9 .r:. () Q) () Q) -0
C C C ~ () ~ () x () Q)
Q) Q) Q) Q) Q) Q) (9 w c , , en c .s Q) c 1:5
YI l!! > 0- 2 > 0- Q) '- E :E en :J ~ ~
Q) x Q) x () ro Q) '1n '1n Q) () '1n -0 Q)
0 ::::s 0::: w c 0::: w "!!1 0 .r:. ~ ~ Q) ~ () ro ~ ~ ro "Q'
0 0 ro 0 0 x () al al
e- () () ~ I- W <( 0..
;~ I ....,""It;
.,I"- ~~' ,.
_....---...
- ~,~...- -'. \ ii .
C')
C')
"""'"
,.-..
(") ..- co I'- 00 ..- 1.0 N 0 "<t (") CO "<t CO (") "<t ..- CO 1.0
"It I'- CO 1.0 1.0 00 N N "<t 0 0) (") CO 0) 0 "It CO I'- ..- 0 0)
.... "<t_ CO I'- 1.0 "<t 0) "<t 1.0 (") .... ..- (")
0 0 '-'
C\I C\I
Q) 0 (") 00 ..- I'- "<t N'o "<t N "<t ..- 0) 80) 80) (")
M (") "<t 00 I'- ..- 1.0 ,-,I "<t 00 (") co 00 1.0 M N co 0) 1.0 co
en .... "<t_ co I'- 1.0 "<t 0) "<t 1.0 (") .... ..- ..- ~ (")
0 0 '-'
C\I C\I
s..... 0) 0 0) "<t 0) 1.0 :;;t'IO 1.0 N 1.0 N 00 &1.0 :;;t'oo 8
::::J C\I 00 (") 1.0 1.0 0 "<t '-' 0 I'- (") co I'- N C\I 00 co 1.0 N N
.... (")- co I'- 1.0 "<t 0) "<t 1.0 (") .... N..- :::!- (") ..-
0 0 '-' '-'
C\I C\I
0 ,.-.. ,.-.. ,.-.. &
00 00 0 00 ..- I'- COIN co ..- "<t ..- ..- o ..- o ..-
"<t ..- (") (") 0 (") '-"co co (") co co 0 (") co 0) 0 00
0 .... (") co I'- 1.0 "<t 00 "<t 1.0 (") .... "<t..- 1.0 (") ~
.... .... '-' '-'
0 0
C\I C\I
,.-.. ,.-.. ,.-.. ,.-..
I-- 0) co (") (") (") 0 1.0100 co 0 1.0 ..- I'- I-- 0) I'- co I'- 0
II 0 0 0 N 0) (") '-'N 1.0 (") co 1.0 I'- "<t 1.0 0 I'- (")
W 0 (") co I'- 1.0 (") ..- 00 "<t 1.0 N W 0 1.0 ..- I'- N "<t
~ .... ~ .... '-' '-' '-'
c 0 c 0
0 :::l C\I :::l C\I
r:a r:a
u ,.-.. u ,.-.. ,.-.. ,.-..
<.9 w I'- 1.0 N N 00 "<t 1.0 I ..- 0 0 "<t "<t I'- W "<t (") I'- I'- 0
I-- N co co "<t "<t 0) '-' 1.0 1.0 (") (") ..- (") I-- I'- 1.0 N (") 0)
u Q) 0 1.0 "<t "<t (") 1.0 "<t 1.0 U Q) (") ..- 1.0 "<t
W 0 W 0 '-' '-' '-'
0 0
., C\I ., C\I
0 0
0::: 0:::
~ a.. a..
"<t (") N 1.0 co 0) @I.O co 0 0 co 0) ,.-.. "'0) 00
I-- I-- "<t(")
W "<t 00 co 0) I'- ..- I'- "<t (") co (") (") W I'- 1.0 N (") 00
~ Q) N 1.0 co "<t (") ..- I'- "<t 1.0 N ~ Q) (") ..- 1.0 N N
co 0 0 '-' '-' '-'
c 0 c 0
:::l C\I :::l C\I
r:a r:a
~ if) I--
Q) 0
(/)
c l.L
~ Q) ci. W
0.. X 0
X vi W -0 Co
W vi W c ci.
U Q) Q) ffi :::l X Q)
ID 0::: 0::: > :::> Co l.L Q) >-
:::l 0 Z Q) ffi '0
c 0.. (/) >- Q)
11) (/) Q) Q) ~ > w - :::l > -0
0 C c > 0::: 0 Q) > 0 c 0 c
0 0 Q) .... 0::: W Q) Q)
:;:; (/) :;::; (/) 0::: <;::: (/) .... S 0::: OJ > >
1iJ ~ 1iJ 0 c Co .... Q) [!! Q)
~ (/) 0: Q) 0 2 '0 Q) 0::: :5
0 0 (/) 0 I-- ..c
~ Q) 0 (/) Q) 0 :::l C "" ~ w (/)
YI 0.. Q) Q) 0.. (/) 0 (/) Q) Cll - '0.. 10 ~ (/) 10
0 Q) Q) Q) (/) .... 0 z Q)
0 0 :::l ro (/) :::l ro (/) 0 0.. .... Cll 8- (5 u
0 c c c x .!i1 (9 0 Q) Q)
.~ c c .~ c Cll G :2: u x u
e. Q) Q) Q) Q) w .~ (/) .8
l!! > U 0.. Q) U Q) Qj , , (/) :::> c Q) c
Q) >- 2 > >- 0.. .... E - - Cll - -0 Cll
X Q) X u ro Q) ~ ~ Q) 0 ~
:::l 0::: 0 W c 0 -0 U ro -0 ro
0 Cll 0::: w .!i1 0 ..c 0
6 <( I-- I-- x r:a I-- <( r:a
U 0 :2: I-- W <(
;~
I ....,""It;
~ ~" ,.
_....---...
~,~...- -'. \ ii .
""""
C')
"""'" +-'"<t ..- 0 ..- (0 0) (V) ('.I ..- +-'"<t "<t CD ('.1..-..- "<t"(J2. 0"(J2.
0)..- 0)..-
010 ('.10 ('.I ..- "<t"<t..- ('.I 010 00 ('.I ..- (V) 0 (O"<t ..-(0
-g('.l ('.1..- (V) "<t ..- 0 (V) -g('.l I'- 00 "<t . (V) .
(V)- ~ - _('.I _ 00
m "<t "<t ..- "<t m (0..- "<t..-
+-'(V) ~ ~ +-'(V) 1'-"(J2. LO"(J2.
0)..- "<to "<t (0 "<t('.l..- "<t 0)..- (J) 00 ..-"<t"<t
010 ..- 0 ..- ..- "<t..-I'- ..- 010 (V) ..- I'- (V) 00 I'- LO 00 I'-
-g('.l (J) ..- 0 (Y) ..- a ..- 0 -g('.l (J) ..- I'- ('.I . "-_cri
("f -..- ....- -..- _('.I
m (V) "<t "<t m (0..- "<t..-
C 1i)('.I ('.10 ('.I 0 o (V) ..- ('.I 1i)('.I 00 (V) ..-"<t(J) "<t"(J2. (V)"(J2.
01"- ('.ILO I'- ('.I "<t00(J) I'- 01"- ..- (V) (J)"<t(V) (J)"<t (0..-
-00 (0 (0 ('.I ..- (J) (V) (0 -00 (V) (V) (J) o . o .
::J('.I (V)- (V)- (V)- ~ ~ (V)- ::J('.I _ LO _ (V)
m m ..- (0..- "<t('.l
+-' ..- ('.10 ('.I (0 CD(V)~ ('.I +-' ..- 00 ..- ~(Y)CX) LO"(J2. (V)"(J2.
0)..- 0)..-
010 ..- LO (0 ('.I (V) I'- 0 (0 010 00 (V) 0(0..- "<t('.l (0 (V)
-g('.l (V) (V) ..- ..-(J)(O (V) -g('.l 00 (0 (V) (J) . (J) .
(V)- ~ ~ - - _('.I _ (V)
m (V) (V) (V) m ..- ..- LO('.I (V) (V)
+-'0 ~ ~ +-'0 ('.I"(J2. ...-"Cf!.
0)..- I'- 0 I'- LO I'-(V)"<t I'- 0)..- "<t (J) "<tl'-OO
010 "<tLO (J) (V) (V) (0 (0 (J) 010 "<t ~ (01'-00 (J)"<t (0(0
-g('.l "<t "<t o (V) (J) ..- "<t -g('.l 0 ..- 00 "<t . (0 .
- (V)- ~ ~ - _"<t - ..-
m (V) (V) (V) m ('.I ..- LO (V) (V) LO
s..... .~ (J) ~ ~ .~ (J)
eo "<tl'- ..- (0 0(J)"<t ..- eo (J) I'- I'- "<t(J)"<t
0...0 (J)"<t "<t I'- "<t(V)(V) "<t 0... 0 "<t LO ..- (V)(O"<t
c... ('.I (J) 0 1'-('.I(J)"<t 0 ('.I "<t "<t 0
('.I (V) ('.I-~ ~ (V) ('.I ('.I
+-'(J) ~ ~ +-'(J) 0"(J2. 1'-"(J2.
0)0 (J) 0 (J) 00 o (J) 00 (J) 0)0 (J) I'- 00(00
010 LO 0 LO 00 "<t(V)('.I LO 010 "<t ~ ('.IOOLO (V) (V) 00 (J)
-g('.l o ..- ..- (J)('.I(J)LO ..- -g('.l "<t LO (J) LO . (0 .
('.I-~ ~ - _ LO _('.I
m (V) (V) (V) m ('.I ..- LO (V) (V) LO
co
-
tn
..
o
o
o
-
0)
::J
C
0)
iiJ
0:::
+-' 0)
E E ~
'- 0 C
0) a 0)
0) 0... E iiJ
~ ~(j)0:::
O)i5~eIl
iii'520
c:::mEf-
>-
ell
0)
-0
01
C
.>::
III
0)
III
C+-,
0) a
a.~
>< .-
wo
..c:
W
f-
LL
0)
C:
0)
III
0)
0:::
01
C
32
::J
m
E
e
~
0)
III
C
0)
a.
x
W
'-
0)
is
0)
::J
C
0)
>
0)
0:::
III
III
0)
a
x
W
C
o
:;::::l
o
0)
'0'
...
a..
0)
>
...
0)
l!l
c:::
0)
III
.>::
e-
O)
c
w
'- 01
rn 2 ,....,_~
>-'0.. ~
- ell ::J
00 m ro
Ol~ 0)
C020 >-
c:t::..-:J:t::..-Q)~
cEoEEo
0l03l00-o
~~..Q~ga3
Q)l-Oill::a>
a2-_lIIa
C 11I2 IIIO)C
ell C.- C '- ell
ro~g-~2ro
mf-Of-Em
en
0)
III+-,
C 0)
0) 01
0..'-
X ell
O)+-'
-
X 0
LO;::R
..-0
~ III
0) ell
a-
C 0)
ell >
- 0)
eIl-
..001
+-' C
0) .-
01-0
'- C
ell ::J
f-LL
en
0)
III+-,
C 0)
0) 01
0..'-
X ell
O)+-'
-
X 0
0;::R
..-0
~ III
0) ell
a-
C 0)
ell >
- 0)
eIl-
..001
+-' C
0) .-
01-0
'- C
ell ::J
f-LL
.8
o '-
:t=t52
-0)11I
0) '- C
C .- ell
0) -0 '-
mEf-
;~
I ....,."It-
~ ~" ,.
,....r'"~_ _...,-~.. \. I
. I
0 I[) I[) ::R CO "<t C"\I '#,('1") "<t (J) ~ ro (J) "<t CO
0
0 I[) "<t (J) rooro I[) I[) f'-. 0 I[) I[) (J) f'-. f'-.
"<t 0 ro ~ "<t C') I[) ro f'-.(J) 0 "<t I[) (J) OO(J)
~ ro- T"'""- ((f 0J 0- f'-.- C"\I- ~ I[)- C')- co- I[)- CO- CO C')- CO-
O
"""'" C"\I C') C"\I ~ "<t C"\I
0 ro C"\I ::R I[) C') ~ '#,('\J ~ 0 f'-. I[) C"\I ~ (J)
0
C') 0 ~ ro CO "<t ~ C') ro CO I[) I[) C') I[) "<t I[) 0
0 C"\I f'-. ~ ~ 0 ro ro (J) 0 ro f'-. I[) (J) "<t
~ - - - -
0 ro ~ CO "<t o f'-. C') (J) I[) C') f'-. f'-. CO f'-. C') CO
C"\I C') C"\I ~ "<t C"\I
0 00 ::R (J)C"\If'-. '#.0::> (J) ~ C"\I ro (J) (J) 0
0
0 00 (J) I[) CO (J) "<t f'-. ~ C') "<t I[) CO ~ I[)
C"\I 0_ CO "<t f'-. "<t CO f'-. C"\I C') ro C"\I "<t I[) f'-. ro 0
~ -
....0 ro Of'-. I[) ro CO ~ ~ CO C"\I CO I[) CO I[) C"\I f'-.
GlC"\l C') C"\I ~ "<t C"\I ~
Ol
-0
:::l
III ::R '#.-.:-
-0 0 00 0 "<t "<t 0 (J) f'-. ro f'-. ro (J) ~
0 00 f'-. I[) C"\I C') o C') (J) ro ro CO CO (J) C')
Gl~ 0 00 C') C"\I C"\I 0 CO (J) 0 "<t (J) C') ro 0 C"\I
~C; - - - -
ro o ro f'-. ro CO C"\I "<t I[) "<t (J) o CO f'-. "<t CO
.~C"\I C') C"\I ~ "<t C"\I
e
0...
"<t C"\I C"\I ::R (J)OO '#,0) C') ro C"\I C"\I CO C') f'-.
0
(J) C"\I f'-. C') I[) C"\I "<t o "<t CO 0 o ro f'-. CO ro
0 CO_ f'-. (J) 0 ~ f'-. "<t (J) (J) "<t CO "<t ~ (J) "<t "<t
~
0 f'-. o CO I[) ro I[) C"\I (J) CO C"\I CO C') CO C"\I C"\I (J)
C"\I C') C"\I ~ "<t C"\I
"<t o "<t ::R f'-. ~ CO '#.<0 "<t f'-. (J) I[) CO "<t ro
-0 _ 0
I[) ro f'-. 0 CO (J) f'-. ro f'-. f'-. C"\I CO C"\I CO f'-. 0
Gl Cll(J) f'-. "<t C"\I (J)"<t"<t Of'-. (J) C') CO 0 C') (J) CO
....:::l0 C"\I- 0- C"\I- 0J f'-.- I[)- C"\I- ~ LO- ro- f'-.- CO- C"\I ro- CO-
~t>O ~
'e<( C"\I "<t C"\I C"\I I[) C')
0...
ro (J) (J) ::R o CO "<t '#.1'-- CO f'-. "<t I[) C"\I CO "<t
0
W(J) ~ "<t CO ro o "<t I[) (J) f'-. "<t C"\I CO C"\I CO "<t ro
010 CO ~ "<t f'-. ro I[) C"\I ro f'-. (J) C') f'-.O "<t (J) "<t
-00 ~ C"\I (J) CO f'-. I[) C"\I ro I[) I[) ~ "<t CO (J) I[) CO
~C"\I "<t C"\I ~ "<t C"\I
$ f'-. (J) ro ::R ro CO C"\I '#.LO I[) 01 CO 0 f'-. I[) ro
0
roro CO CO (J) (J) C') C"\I ~ CO (J) ~ I[) ro I[) ro ~ C"\I
"<t (J) "<t "<t COC')C') f'-.I[) C"\I 0 (J) ro ro C"\I C')
:::l0 ro- O- f'-.- L!i ((f 1.0- T"'""- 0; I[)- C')- ~ "<t- I[)- T"'"" (Y")- T"'""-
....0
~C"\I C') C"\I ~ "<t ~~
Gl
C:
Gl
(/)
Gl
0:::
0..
~ X
Gl
....
c
W Gl
:::l E
Z 1iJ
W Gl
~co~-g
0::: Gl - :::l
I-:~LL
WOg-~
ZOlOC
C'E (/) ~
W c Cll Gl
I- 'OJ (9 0:::
c::( Gl 0 0
..J..c+-'+-'
~ Q.) lo.... lo....
2022
:::l ~ ~ ~
uro~~
U III 1-1-
<(
....
Gl
6
Co
:> Gl
Gl >-
....-
'0 0
ljl-g
Gl Gl
o Gl
X 0
Gl c
-o.!!!
-0 Cll
<(Ill
C"\I
~
....0
GlC"\l
Ol
-0
:::l
III
-0
Gl~
~C;
.~C"\I
e
0...
-0 _
GlCll(J)
....:::l0
~t>o
'e<( C"\I
0...
W(J)
010
-00
~C"\I
roro
:::l0
....0
~C"\I
Z
o
i=
u
W
.,
o
0:::
a.
0:::
<(
W
>-
."
>-
...J
a.
a.
:::l
(J)
(J)
<(
~
"<t
~
o
C"\I
O::>o:JO'#.
"<t "<t 0
coco 0
66 c:i
CO CO
00
I.!)
C')
0..
x
Gl
-
tn
..
o
o
o
-
11)
E
'#.~ ~
iEC)(/)(/)o
ee~3lO::
0... a. ~ ~ ljl
ljlGiiijo..e
e.so:::J:j(9
(90
0..
Cll Qj
o 6
::R ~
':...(9)
~ ~
b.s~
0:: ffi ~
ljl Ui ~
e ffi u
(9~~
C')
~
o
C"\I
OC>OC>o'#.
"<t "<t 0
00 0
00 0
CO CO
00
88
f'-.O
"<t
C')
C"\I f'-.
C"\I "<t
C') C')
~
o C"\I
(J) C"\I
f'-.C')
~~
o C"\I
(J) 0
f'-. ~
~~
~o
ro (J)
COf'-.
t:::~
W
:::l
Z
W
>
W
0:::
I-
W
Z
~ Co
a. ~
0.-
:::l 0 ....
'^ Ol Cll
on C Gl
C .- >-
w~'O
?F. I- 'OJ-o
iE:3~ffi
e:::lGlGl
0... 2 0 0
(/) :::l C C
(/)u.!!!.!!!
o u Cll Cll
G<(1ll1ll
>- ....
Q;~~~
.::: :::l (/) 0...
_ C C (/)
GlGlGl(/)
C iij ~ e
~o:::w(9
~
;~
.,I'-
('l")('l")O'#.
I[) I[) 0
"<t "<t 0
(J) (J) 0
I[) I[)
"'=t('\JF:'~
<0 T"'"" "'=t 0)
ro C"\I C') I[)
ro (J)- ~ 0
I[) I[) ,
o
~
o
C"\I
LOCOO'#.
(J) C"\I f'-. (J)
C"\I CO CO ro
C"\I ro C') I[)
CO I[)
I ....,""It;
~ ~" ,.
_....---...
~,~...- -'. \ ii .
('l")LOOC>'#.
(J) C"\I CO "<t
LOT"'""..q-L[)
C"\I-(J)-C')-L!i
CO I[)
LOcom'#,
(J)oroC"\l
C"\I CO CO (J)
C"\I ro C') I[)
CO I[)
Of'..('l")'#,
ro ro (J) CO
CO f'-. ro C')
I[)- "<t-
CO CO
....
>-(/)(/)'5
C. ~ 3l 0::
g. C C (/)
(J)~~:g
~~J:jG
~
"""'"
--v
Q)..-
010
-gN
(])
- C")
Q)..-
010
-gN
(])
wN
Ol"-
"'Co
:IN
(])
- ..-
Q)..-
010
-gN
(])
WO
Ol"-
"'Co
:IN
(])
"'CroO)
Q):JO
1:)_0
.~~ N
e
0...
wO)
010
"'CO
:IN
(])
I"-LOC")~
COCOOC")
0_ LO_ LO Lri
C")C")O)-v
-vN
O)NI"-~
OLOLO,,!
CO_ "!. C") LO
ONoo-v
-vN..-
ooLON~
~OO~"!
"O,,~
C")N
CON-V~
C")I"-CON
LO -V 0 .
_ _ LO
LOO)CO-v
C") ..- ..-
NLOI"-~
~Ngj"!
riOOLO~
C")
CON-V~
LOC")Noo
LOOLOLri
O)COC")-v
N
"-LOCO~
I"-I"-O)LO
0) ..- I"-
o"ri~
C")
~
-V_
,........
O)C")O-vLO-vO
"-"-oocoLOa C")
CO_ '-" -V_ ..- C") CO_ C")
I"- CO LOa
N
000
I"- C") 0
C") LO
&000
C") 0 I"-
0) ..-
'-" -
,........,........ ,........
..- I"- 0)
o C") C")
-vLOO)
'-" '-" '-"
,........
C")-v..-
LOLOO
NCO-v
'-" '-"
O)~C")
LO LO
N N
,........
I"- LO 0)
..- I"- LO
O"!.N
..- ..-
'-"
,........ ,........
I"-C")-v
..- 0 ..-
o C") I"-
'-"
..-
'-"
~~~
000
0) 0) 0
LOLOO
co
C')
I"-
..-
C")
I"-LONLOI"-LOoo
0) CO-v-vCOO
C") ..- 00 LO ..-
I"- CO C")oo
..-
~~~
000
0) 0) 0
cocoa
~~~
000
0) 0) 0
cricrici
~~~
000
0) 0) 0
cocoa
~~~
000
0) 0) 0
cricrici
~~~
000
0)0)0
mmci
,........
!:::
$ 0 III
U. Q)
W III Q)
0 c -
Q) ro
,........ '-" ~ 0::
~ ,........ III W ~
:J Q) Q) :J '- Q) 'u Q) ..!!:l
'- III ro
- - ro
W u :J C Z Q) '- l;::: ro
,........ - Q) Q) III
CJ) :J Q) :J U Q) W >- 6 0:: ..!!:l
W Z '- 02 ~ > Q) "'C C
:J - '-" .- 0
CJ) W C III Q) 1ii w ..c -- ro 0
Q) ~ Q) - Q) Q) - ..c :;:::;
Z (ij ..c 0:: :J :J S
> ...... - ro '- ...... Q) 0..
W Q) c 0 .l:: Q) 0 c c 0:: E
0... 0:: 0:: c > I- Q) ~ c
:::=.- '-" W Ol
0 > '- .Q :J
(;) ::R CJ) '-" - ro '-" z c Q) ~ Q) III
0 Q) ro ro Q) 'c '- 10 Ol c
:J ~ ~
I- Q) III 0.. 0.. :t:: :J 0 c...... - S Q) 0
0 0 c c .- 0 Q) 0:: 0
'- >- u: :J ro ro 0.. Q) W Ollll C
Z Q) W c Q) u u ro !;(
- <( 10 Q.;E: 0 Z ~ 0.. U ii) Q) III "'C .!;;; .!;;; .!;;;
0..0 0:: CJ) 0lJ:) 0 0 ..c Q) Q)
tn S <( - - "'C '- ...J Q) Q) Q)
W :J '- Q) W ~ ~ -
CJ)0... 0... ...J C '- '- Q) ...... :J ..!!! III III III
.. :J 0:: CJ) .- - Q) Q) 0 ro ro ro
0 Z '0 '- CJ) ...J Z - III ...... ...... "'C 2: c Q) :J Q) Q) Q)
III W '- ro Q) III III C III ..!!! E
w Q) III CJ) Q) W '- '- :J III :J "'C '- '- '-
Q) c c u u u
0 (ij ro 10 0 0 0 ..c 0... Q) Q) ro ro ...... Q) 0 ro ~ :J C C C
S '- 0:: CJ) - 0..1: '- '- c ~ (]) u
0 0:: CJ) <.9 <.9 2: 0 (;) 0_ l- I- :J ~ ~ ::R ::R ::R
- 0 0 0
;~ I ....,""It;
.,I"- ~~' ,.
_....---...
- ~,~...- -'. \ ii .
00
N
C")
,........
"-CO coo LOoo I"-
ooNLOO)ooC")C")
..- ooNCOOLO
" LONrioi'-"
co
co
"!.
,........
C")-v
00 LO
0) co
'-"
I"-
..-
NC")"-ooO)
I"- CO"-N
0) LO 0) LO
co LO C")
I"-
co
..-
,........
O)ONO)
CO..-I"-CO
I"- '-" 0) -v
cD LOri
0<0
o '-"
'N
cD
o
o
o
LO LO 00 ..-
LO..-NLO
LO I"- 0)
co -v
0) LO
-VI"-
'''!.''!.
C")
C")
C")
N
00..-01"-
LOC")N..-
00 1"-..-
cD LON
COC")
NO
I I"- C")
-.;f
-
..-
"""'"
(j)oo;;:t
0)"-
"'00
:IN
(D
+-'C")
0)..-
0)0
-gN
(D
+-'N
0)..-
0)0
-gN
(D
1E;:
0)0
-gN
(D
(j)0
0)"-
"'00
:IN
(D
"'0-0>
O)CtlO
1:).30
.~~N
e
0..
+-'0>
0)0
0)0
-gN
(D
-
tn
..
o
o
o
-
C")L.OOO~
OOL.ON..-
..- 0 ..- L.O
I'--C")oo;;:t
oo;;:tNN
O>OO..-~
I'-- I'-- 0 C")
O>O>OL.O
oo;;:tOoo;;:t
oo;;:tNN
OOOOO>~
I'-- 00 00 L.O
00 0 I'-- L.O
NO>C")
oo;;:t..-N
C")O>L.O~
00<0..-1'--
L.OC")NL.O
o I'-- C")
oo;;:t..-N
l'--oo;;:tC")~
NONI'--
0> 00 ..- L.O
<O-L.O-..-
C")..-N
O>oo;;:tL.O~
..-0> NO>
I'--..-L.Ooo;;:t
..--<O-L.O
C") ..- ..-
C")L.OOO~
..- 0> ..- L.O
C"\!. 1'--_ oo;;:t L.O
C")oo;;:tOO
C") ..- ..-
(j)
W (j)
(j) (j)
Z 0)
W ()
0.. e
><0)0.. ~
WO)O) I-
~rog> LL
<(-D:5::-!::O
"-0)'00:::
~c75~o:o..
Z(j;O(j)(j)
W :5: +-' (j) (j)
>O)~e~
~(j)O<.9<.9
W
:::>
Z
W
>
W
0:::
(j)
:::>0)
O:J
we
Zgz
<(0)
:JO:::
W"-
00)
(j)E
~O
I'--
00
oo;;:t
NSc.oL()~L()O(()
..-C")..-..-O>oo;;:tL.OC")
L.O..-L.O<OC")O>OON
oo;;:t- '"--' 0> N I'-- oo;;:t- '"--'
N
oo;;:tN
00 I'--
I oo;;:t 0
1'--- oo;;:t-
..-
NO
o 00
I N <0
L.O-
..-
...--.
<00
0> C")
I 0> N
- '"--'
00
..-
oo;;:tlOO
NC")O>
oo;;:tN..-
- '"--'
C") C")
Ooo;;:too;;:t
NON
Ooo;;:too;;:t
..-NC")
<D<OO
Noo;;:tN
0> 0> 0
'"--' -
..- ..-
<D 0> <D
<OC")N
0> 0>
'"--' '"--'
co N <D
C")I'--<O
000>
L.O- oo;;:t- '"--'
'"--'
...--. ...--.
00 0 00
..- 00 C")
1'--<00
L.O- L.O-
'"--' '"--'
...--....--. ...--.
00 0 00
..-C")oo;;:t
I'-- N 0>
- '"--'
L.O L.O
'"--' '"--'
(j)
0)
(j)
e
0)
~
0)
"-
0)
6
0)
:J
e
0)
6)
"-
15
(j)
(j)
0)
~
W
...--.
I-
o (j)
LL 0)
W (j)
o ~
~ ~C'
:::> ro 0) '0
ZO)"-li=
>. 0) 0)
W> 0) 6 "'0
:::::'
WEO)O)
O:::_:J:J
o e e
I- 0) 0) Q2
We> .....
Z'c ~ ~
o .!; 15 CD
Wg>~e
~..a0)-g
S!S~ro
~eO):J
:::> Ctl"'O E
o Ctl"'O a
0(D<(()
<( <(
~~~
000
0>0>0
oo;;:t 0> 0 I'--
C')
~~~
000
0> 0> 0
oo;;:tO>O
~~~
000
0> 0> 0
oo;;:tO>O
~~~
000
0> 0> 0
0> 0> 0
~~~
000
0> 0> 0
oj oj 0
~~~
000
0>0>0
oo;;:too;;:to
..- ..-
0)
+-'
Ctl
0:::
0) 0)
10 Ctl
(j)
0::: 0)
"- 0 e
0) ..c 0
~ S ~
(j) e E
:J
Ctl .Q (j)
+-' 0) e
0) 0) 0
0:::0:::0
.!; .!; .!;
0) 0) 0)
(j) (j) (j)
Ctl Ctl Ctl
~ ~ ~
() () ()
e e e
~~~
C")
I'--
oo;;:t
"-~NC")C")OOO>oo;;:t
00 000> oo;;:tC") 0<0 0
C")'"--'oo;;:t..-oo;;:tl'--ooo;;:t
oo;;:t O>NL.ONN
N
0>
L.O
oo;;:t
...--.
C") NO> 0><0 I'--C") <0
L.O '"--'<0 OON <00 oo;;:t
N oo;;:t<Ooo;;:too;;:tC")O>
oo;;:t OOC")L.ON..-
N
<0
oo;;:t
oo;;:t
0> I'--I'--NO> 1'--..-0>
NC")oo;;:tL.O..-C")NC")
..- oo;;:tNL.ON<O
oo;;:t OOL.OL.OC")
N
C")
C")
oo;;:t
O>OOI'--NO>
o ..- 0 <0 000
o..-oo;;:ta:>
oo;;:t- 00- oo;;:t-
I'--
L.O
C")
l'--..-oo;;:tL.OL.O
C") ..- L.O ..- 00
o NC") L.OO
oo;;:t- <0- oo;;:t-
00
oo;;:t
C")
I'-- 0> ..- 00 ..-
C") NC") 00..-
0_ N oo;;:t oo;;:t_ 00_
oo;;:t OOL.O
~ ...--.
:J ~
1:) :J
:J 1:)
.b-c-2
(j)0)+-,
~ ..c (j)
-+-'~
-=-Qc
-- '"--'
ffi~~~Ctl
e +-' 0... 0... :'!:::
0) Ctl Ctl Ctl 0...
o.....a () () Ctl
(j) xO)OO()
W O)e W 0::: +-' +-' "'0
0) "- "- 0)
(j) :.;::::; en 0) 0) 0) "'0
Z~O)Ctl't5't5e
W 0) "- :> e e :J
0.. 0...2 1D ~ ~ C
><oe(j)l-l-:::>
W
...--.
0)
:J
e
0)
6)
0:::
;~
I ....,""It;
~ ~" ,.
_....---...
~,~...- -'. \ ii .
"""'"
$
00
C')
~
"'0
o CI)
..c
()) ..-.....c
en 0 0
:J ~ +-'
en ~ ~ "'C
()) 5.... CI)
+-'()) +-'
1"I"'C0.. ~ U
\U CI) N
0.. ~ ..c. ----('I)
()) u ..c .-. ~ Po
encc 00 - -
ro ~ 0 C") "t"""" N ~ CO c..N
....J N 00 . L() -=::::::
~EE o~~(")..::::::: ~~
g - 0 Y)- Y)- -- Y)- (1)> ~ ~
CI) ~ ~ ('I') \ U ....J
+-' ~ ()) 0 . en I :.;::::i ('i') ('i') CI) s....
~oro::~$ 1:5 U E E uco
~ N 5.... ()) en 0 CO 2 5.... ())5.... C CI)
\J -..c +-'- I a. '+- ()) .- ~
CI) os.... ro +-' c 0 E E 5 CI) 0.. 0.. 11' s....
C L.I...:=.- C 0 ()) '+- .- \LI
........ 0 ' n CO ~ '-'" ~ 1.0 +-' 11'
:c 0 .- ..c en co s.... 2 I :5 en t- 0') CO c..
E~ g>i ~c e ~ ~ ~ 2 ~ ~ ~~
o ~ 0::: +-' ()) $ a. co .0 0:: co _ ~ ~ ~'"'
co C 5.... 0 - C +-' s....' ~ '"
U c ()) ())"'O co 0 co ~ tit tit 0 .
~ 0 +-' ~ .- s.... U ~ IN''"'
"'C \J en a. 0) Q) t+= \J I '-V
CI) C "'0 en ro ~ co Q) a. Q) CI) 5.... 5....
.= CO ~ ~ ~~ U 0:: 0 0 ~ ~ ~ -g B
::J 0 ro 0 g e.. · · c.. > ()) 0 ~
c-~ CO U _..e 0 > en ~o
~~ I I C: I I ~~
s....
~
~
o
LO
.
co
en
CI)
en
co
CI)
s....
U
C
.
.
.
- I ....,."It-
~~,' ,. .
_ _ ,....1 ~_ _...,---... \. I
- - - - .~. . I
"""'"
$
c
o
+-'
o
c
en
+-'
c
CI)
"'C
.-
en
CI)
s....
o s....
~ .p
o CI)
N e>
s..... co
S..cE
U CI)
C '--- Q)f;
(]) ~ ~ :5 +-'
E Q) CJ) co
"?"< CJ) '- .9 c
\J... CI) +-' 0
C ... +-' c.-
Q)2~Q)15..
E ~>rnE
<( +-,...en > ::J
co .- en
_~::Jc
(]) u...- c-
Q)~ uw8
u.. I
(j)
C')
en CI)
CI) en
'- co ..c
+-' CI) U
"'0 2 Q) t; ro
_ co E c. ~ -=::::::
o '- . - 0:::::
..c s.... U en "'C '+-
Q) Q):O .- c 0
CJ) 3:::J f; co CJ)
::J CI) U s.... co
o CJ) 0 >- co
..c__LO ~ ~~~
CI) C N CI) s.... co .
0) ~ CJ) -- Q) Q) (")
co '-._ u a. >- N
~a 6 &orn~
co Q):;::; co 0 '- 0
c.. (1)~CI)+-,
E ,-oo>Q)
::J co EA- ~ >
CJ) CJ) CJ) '- 0
c 32.- 0 E
o 0 CI) '+-
U ..c m"'O .9
CI) s.... CI) s.... CI) "'C
0> co en 0> 0> CI)
co CI) ::J C C enO
s.... ~ 0 .- co 0 ~
CI) s.... ..c en..c c.. 0
<(> CI) ~ .- U 0 N
c.. _ >< C s....
, UJ::J a..~'"
I I I
.
"""'"
o
""""
I ·
Q)
~C)
I · -c
s..... ::J
8.. co
0.. C)
::J C
en --
I ·
>< ~
co Q)
1-0..
o
"""'"
I
~
>
Q)
.....J
><
ro
I-
o
~
o
N
- -
Q) ;:R cf2.cf2. ~ ;:R ~
() 0 0 0 0
c 0) o "t"""" Q) C') CD
CO C') """""t"""" 0 0 0
.C 0 o "t"""" "I("'" 0 "I("'"
CO I I
>
;:R ;:R cf2.cf2. ~ ;:R ~
0 0 0 0 0
CO I.!) 0"""" Q) 0 Q)
E I.!) C\!~ ..... C\I Q)
0 o "t"""" "I("'" "t"""" N
0 I
LL
0
I....
e..
;:R ;:R cf2.cf2. ~ ;:R ~
0 0 0 0 0
+-' """" o I.!) 00 I'-- it)
Q) 0) co I.!) 00 "t"""" 0
0> 0 OC\l N "t"""" ~
"'0 I
:J
CO
ffl ....--
ID C\I C\Io) Q) 00 .....
I'-- COCO ..... 00 CD
0> 00 I.!) C') CD 0 .....
"'0 "--" n - n
C\I N "t"""" M
:J
CO
(/) L1.
E
Q) !:!:: c
~ W
>. C Cl
:t= W
- s:::
.-
..c ~ .-
CO "C
(/) c ~ ~
Q) (/) CO Q) (3
~ Q) ~
ECi) .c s:::
Q) Q) .-
I.... Q) :J Q)n I.... Q)n
() ~Cf) ()
....-- c en c en
(/) ..c +-'
b - ~~ CO - CO
0 Q) ~ LL ~
0 ~ 0"'0 (.) 0 (.)
I.... :J
ffl CO (!)co s::: UJ s:::
"--" .=. .=.
"t""""
""""
+-' CO
()) CO
()) <0
E ...
LO
OCO
+-,0)
""OY7
()) II
s....
.- +-'
::J ())
C- O)
()) s....
s.... CO
en +-'
+-'
+-' ())
::J
U 0)
""0
-
CO ::J
e ..c
0 ::R
.-
+-' 0
.- 0)
""0
""0 0)
.
<( N
-- I -:Ai,,"It;
~ ~" ,.
_....---...
- - - -- .- ~,~...- - \., ii .
"""'"
--
co
I ·
Q)
o
I
~
>
Q)
--.J
><
CO
l-
e
"
e
N
Q) - -
:::R :::R :::R :::R :::R :::R :::R :::R :::R :::R :::R :::R :::R :::R :::R :::R :::R
() 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
C L.O 0 ...- C") (J) <0 N N 0 0 ...- 00 C") ...- en C") CD
co N 0 0 ...- C") 0 0 C") """ 0 0 L.O L.O ...- 0 0 0
I- ei ei ei ei ei ei ei ei ei ei ei ei ei ...- "r"'" ei "r"'"
co I I I I I I
>
:::R :::R :::R :::R :::R :::R :::R :::R :::R :::R :::R :::R :::R :::R :::R :::R :::R :::R
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
co L.O L.O N C") L.O <0 """ 0 0 L.O C") C") C") """ en 0 en
E <0 ...- L.O I'-- L.O I'-- 0 0 N N L.O C") C") """ to-- N en
l- N ...- 0 ~ 0 0 0 ...- 0 0 0 0 0 ...- "r"'" ...- ('oj
0 I I I
LL
e
a..
:::R :::R :::R :::R :::R :::R :::R :::R :::R :::R :::R :::R :::R :::R :::R :::R :::R :::R
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
+-' 0 L.O ...- 0 """ 0 N N 0 L.O N ...- <0 L.O co I'-- It)
Q) (J) ...- L.O <0 (J) I'-- 0 C") <0 N L.O (J) 00 L.O co ...- 0
0) N ...- 0 N 0 0 0 ...- 0 0 0 0 0 N N ...- "l:t
"'0 I I I I
:J
(D
f:I7 ...-... ...-... ...-... ...-...
+-' """ I'-- C") <0 N N <0 0 N L.O I'-- I'-- 0 (J) en 00 to--
Q) (J) <0 I'-- ...- I'-- L.O ...- C") <0 C") 00 """ 0 <0 to-- 00 CD
0) <0 0""" """ 00 <0 N L.O N """ 00 00 C") CD 0 to--~
"'0 - "-" - "-" N~
N ...- N ...- N ...- M
:J "-" "-"
(D
;?
(/) 0
Q) <0
'0 N
ffi co
'0 6
tE+-'~
Q) C"'O (/)
'0 Q)"'O 6
E~:.;::;
Q)~(/)g
C .~ Q) "'0
tn _"'0 (/) Q)
Q)(/)<(COD:::
tn Q) Q)
C'CS (/) ~ I- +-'
Q) co :J () Q)
1o..~t5c.g>
...-... g():JQ):J
(/) - C .;:; 2 (D
b (j)
o Q) Q) I- Q)
o ~~ffi'~~
~ m (D a.. :J (D
>......J ..c
~a..~
U~o
I-
tn I <.9
E (/) (/)
E E c
~Q)Q)Q)
J:~~E
~~~~
000 (/)
10.. I- I- (/)
C><.9<.9<(
...-
N
::t:I::
I- C
Q) 0
0... ._
co+-'
o...~
Q)=
:J..o
(/) co
(/)+-'
:::=.-(j)
tn ..c ><
E +-' co
Q) :5 I-
- e C
>.<.90
-Q)Q)
.- () g
.c '5 co
C'CS Q)I- ._
c:: -
.- (j) Q)
SoD:::
tn+-''+-
::::J (/) 0
Cl)cc
_.Q 0
Q)+-'+-'
C)~g
"CQ)"'O
::::J 0... Q)
mOD:::
...-...
00
::t:I::
...-... l-
I'-- Q)
::t:I::o...
I- co
Q) 0...
0...Q)
co :J
o...(/)
Q) .~
:J "-"
(/) Q)
~E
Q) 8
E C
o >.
() l-
e CO
+-'
+-' C
C Q)
Q) E
E Q)
000...
Q) 0...
> :J
C(j)
LL
C
W
~
.E Q)
Q) tn
C'CS
.c ~
Q)~ (.)
tn c::
C'CS
~ LL
(.) C
c:: w
C\I
""""
LL
C
W
OJ
c::
"C
::::J
13
c::
Q)~
tn
C'CS
~
(.)
c::
;~-
~ ~,-~ "J"!, ;
_....---... "
- ~,~...- -'. ....., ii .
()) ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ C')
0 0 0 0 0 0 0 0 0 0 0
CO <.0 LO I"- CO ('l) l"- I"- LO ('l) <.0 """"
"""'" C N 0 "'t"""" oo::;t N oo::;t "'t"""" ('l) N <.0 ('l)
ro
..c "'t""""
U
~
0
c
o
--
+-'
ro
-
'+-
C
-
Q)
en
ro
CO
en
+-'
C
())
E
+-' ())
C
())
C
o
+:i
+-'
())
CJ)
())
E 0>
o ro
US
"'t""""coO) ('l)I"-<.o1"-
OCONLOI"-"'t""""O
('l)oo::;too::;t('l)NN"'t""""
N
en
C
o
en
en
~ lo.....
O>())
e~
c...0
--
CJ)
I-
U
+-' "'0
~ ffi ~
en.....J 0-
()) c... 0-
.C ~ ::J
())"-'CJ)
> C
00"'0
():.;::; C
()) ro ro
0:::: i:j:: en
C
ro ro
C "'0 lo.....
lo..... lo..... ())
())ro+-'
+-' 0 ro
C CO ~
oo::;t
0)
<.0
N
en
())
e>en
ro"'O
..c C
u2 en
()) lo..... ())
> ()) en ())
lo.......c+-' LL
()) +-' en
enoo())lo.....
())EUE ~
0:::: -0""""'\
+-,oro .....I
c~c()
())lo..... oC~
E ()) +-' ~ en
O-ooOlo.....ro
.- C E "'0 ())
5-~e5o
WI-c...CJ)c
;- 1....,,,"It;
~ ~" ,.
_....---...
- - - -- .- ~,~...- - \., ii .
"""'"
--
+-'
t)
::J
-c
Q)
0::
+-'
Q)
0)
-c
::J
co
Q)
en
ro
co
+-'
~
coO
+:i+-'
s::: CD
S"C
o ~
a.. OJ
~I
OOO~OO~OOOOOOOI'--OOI'--
ooooooo~oo~ooooooo~
OOOI'--O~I'--OO~OOO~NO~m
.... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... ....
~ON~~~OI'--~~l'--m~I'--OI'--OO
OOON~I'--OO~~~ ~ N~~~
~~~~~N ~ ~
s:::
.Q
....,
C
ro
a.. Cf)
+-'~ ro
C C !....
O())()) I-
Cf) ~EE 06
C o~+-' roCf)
()) ro N:;::; Cf) . _ .Y:.
::J !....!....
E Cf) I ()). ---. .ill ro
1;) 8.. c 0::: ~ ()) a..
::J 0 ()) >'+-, ~ 0 E
.---' !.... E !.... ()) !.... \U .p.I
<("'0 a.. +-' ro 0> ()) U l:l= ro C Co rn g>
+-' Cf) W "'0 0> - ro !...:. 0 \-'1
+-' C::J 0> ::J ~ ro +-' g> +:i 10 C Cf) tE
~.~ E()) :0 C co ro I (j) !.... g- (j) ffi ~ .rn
"'0 .Y:. +-' <( .:> ()) ~ ~ C a.. () Q.. Q.. ~ "E (j)
::J !.... Cf) ()) ro Cf) .- ro E ()) 0 0 \-'1 ro
CO ~ .~ ~ ~ ~ ~ U a.. 0 0::: '+- "'0 e U .~ E
()) :9 :> >. (j) .S .~ 2 0"E 0 0 a.. Cf) ::J ~
!a :Q ......... >!.... L .- CO ro Cf) 0 C Cf) 0 ~
coAO:QCf).rnI-~~(j)C5:S5-~U
()) ~ t5 .~ 5 U !.... .~ 0 .;:::: <( 0 ~ e 9 -g ~
m()) I ())-"'O())())!....())Cf)I- ......... C
!.... 0>' ~ (j).e C E (j) J!2 C.~ I I 0 ()) ro ())
o ~roo Cf)())+-,,^ ~!....!...."'O
Q.. Q.. 0 0 ::t:: .....J .p.I "'0 C ~ ()) ~ Cf) +-' ~ ~ 'E co
Uo E C; 8 2 ~ u~ 8 ~ ~ ~ 8 8 ::J._ ro 0 '0
WNm(j)..1.. LLI-~.........a..a..~~~u I-
""""
""""
-
0') ....... co
0') co co
M CD N
n n n
CD 1.0 0')
"t""" N 0
"'" 1.0 "t"""
Nn Nn -
+-'
CD
Cl
s...
co
l-
+-' ::::-
~
~ ~
CD 0
Cl .s:::
"C en
~ -
OJ en
~ ~
o C.
1.0 s...
....... ~
N en
.i::
(.)
en
CD
o
O~N~~~~I'--OOmN
~N~~~~~~~~~~~~~N
;~
I ....,."It-
- ~,~..._ _....-...,. l ~ j', ,. .
11
"""'"
':::R. ......0 ......0 ......0 ......0 ......0
o 0......... 0......... 0......... 0......... 0.........
+-,N('t')vNO
Q)('t')T"""ONf"..
0) .
"'COOOOO
::J
CO
+-' .-
Q)enVf"..('t')CX)N
0) b (j) T""" ('t') 0 L!)
"'CaNT""" NCD
::Jo
COY7
--
..c
~
en
c
o
en
en
Q)
s.....
0)
e
0-
f"..
~
C
o
:.+:::i
co
+-'
(f)
Q)
s.....
U.
o
T"""
':::R.
00
+-' N
Q)..c
N+-'
(f)$~
eO
g C) I
() ::J ~ en
() 0._ E
Q)()OQ)
Q)O-~
COen-..c
"'CCOCO+-,
~Q)~$
'-'" s..... 0.. 0
C () co s.....
~c()C)
':::R.
o
N
o
o
CD
T"""
o
u.
0::
~
co
s.....
..c
....J
':::R.
o
N
('t')
T"""
I
.-
o
('t')
N
T"""
--
..c
+-'
$
o
s.....
C)
+-'
C
Q)
E
en
en
Q)
en
en
<(
I.!)
""""
':::R.
o
o
CD
o
I
.-
+-'
Q)
Z
--
en
E
Q)
~
..c
+-'
$
o
s.....
C)
;- 1....,,,"It;
~ ~" ,.
_....---...
- - - -- .- ~,~...- - \., ii .
:+:::i Q)
=0 2:
20 "0 ~
a..N"OCQ)
~~5~~
CJ)+oJu.gz~
O~gzL..E
"0"0 L.. Q) +oJ
..c C :J Q) en en
jooCD~&gz
eCJ)Q)O:::+oJc
(9~..b+oJ~=
aCc .rn
~ g .~ S ~ ~ ~ .~
~ ~ .00 ~ 0 1:5 en gz U
8 Q) CJ) o.rn Q) C en
~O::: - '+- C ::> - 00
C Co '+- eat a C In
'*+oJc ac~ aU oo~'(;
0::: ~ ~ 58 C &.9:>.:;'00:::
~.5 Q) 1:5 L.. ~ ~ ~ ,~ U JQ
00 en a. :J 2 ~ '+- a '-J e en
Q) Q) a. "0 C Q) '+- e- en "0 C
:-= ::> :J Q).- a. 2 a 00 ~ ~
~ECJ)O:::SOCJ)U(9I~
"""'"
L..
JQ
en
C
~
~
C
a
+oJ
00
.N
..c
.rn
CJ)
><
00
~
C
a
..-.
"'C
Q)
..c
u
co
+""
+""
co
---
en
s.....
Q)
0..
co
0..
Q)
::J
en
en
o
+""
s.....
~
Q)
0::
s:::
.Q
.;:
(.)
tn
Q)
C
;~
co
""""
--
en
Q)
OT"""(")vU')<Df'..
<Df'..COO>NNNNNNN
;- 1....,,,"It;
~ ~" ,.
........ _....---...
, - - ~'~. '- _. \'"
'- - - ,- .' '. 1
"""'"
I'--
""""
-c
c en
::::J c
u.. 0
--
ID I ·
U
C ID
- .
ID 0
en s.....
IDe...
0::
"""'"
CI)
c:
CI)
tIJ
CI)
~
-c
c:
ca
CI)
c:
CI)
tIJ
CI)
~
o
.-
s.....
m
+-' c
c ._
o en
c (])
s..... +-'
(]) m
=a.
::J .-
t)
o .-
en C
o ::J
+-' E
s.....
(]) m
C s.....
(]) ::J
..c 'i'-
t) C
~ g
(]) s.....
s..... (])
m+-,
a.s!..
5 ~
u 0
en
(])
s.....
::J
+-'
t)
::J
s.....
+-'
en
-
m
C
o
.-
C)
(])
a::
00
""""
c .-.
ro t- 0')
.- 0 0')
"'0 0 0')
~~ Y)-
s....
()).-.
c 00 0
()) 0 0')
..c 0 ('I')
.8 N Y)-
.- ---
~
m
+-'
m
"'C
~
s.....
m
E
..c
t)
C
(])
..c
I'--
o
o
N
.
"'0
C"'O
ro..c
c ())
o en
:.;::i :J
()) 0
s......c
u s....
en
.- ())
"'00..
"'0 en
c"'O
ro c
en :J
())'+-
C ())
()) C
en ())
()) en
0:: ~
.
;~
I ....,""It;
~~,' ,. .
....---...
-, - ~,~..;. \.,.-
- - . ~. _. '. 1
L() (j) 0 0 CO .- L() .- 0 f'-.. ~ 0 ~ f'-.. CO (j)
"""'" ...., ~ N ~ CO CO f'-.. ~ ~ L() (j) (j) N L() L() ~
Q) f'-.. ~ CO L() N N ~ (\') (j) f'-.. (\')
0)0 - f'-.. CO -
~ - - ~
"C"t""" N CO
::JO "'-'" "'-'"
...
alN
en "C .- N .- CO ~ .- (\') (j) ~ f'-.. L() 0 ~ N (\') (j)
Q) L() N (j) CO ~ CO (j) L() N L() (j) CO CO ~ ~
Q) (\') (\') ~ 0 ~ CD ~ (\') N L() ~ 0 ~
...., "'-'" N (\')
0 - - -
t) "'-'" N "'-'" CO ~ ~
Q)
._ en
C 00
s...0
ro a..N
.- (\') L() f'-.. CD .- L() .- CD 0 (\') 0 .- f'-.. (\') N
- L() CO (\') ~
~ N (j) (\') ~ N L() (j) ~ 0 N
ro ...., (\') ~ (j) ~ ~ (\') (\') L() L() L() CO ~
Q) "'-'" ~ (\') CO (\')
- -
0) en ~ "'-'" "'-'" ~
CO ~
"Co "'-'"
::JO
alN
-C N CD (j) f'-.. 0 .- CO 0 f'-.. 0 f'-.. 0 ~ CO (\') (\')
C 0 ~ CO L() CD ~ N ~ (\') (j) ~ (\') CO N
~ ~ ~ 0 f'-.. f'-.. N f'-.. L() (\') L() ~
CO (\') - - - -
::J ::J CO N "'-'" CD CO (\') (\')
...., 0
LL 0 0
<( N
Q) +-'
>< e
()) +-' +-' ())
2:: en en e e E
a. ()) +-' ()) ())
en e E +-'
+-' 0> ()) E en
+-' e ()) s....
s.... en +-' ())
Q) 0 ()) +-' en CO E en ()) >
a. E ()) .C ..c ()) >< ()) U e
CJ) ~ a. en () > CO > CO
en ()) u s.... ~ 0 l- e a.
a. 0> ()) s.... +-' CO
I- CO e s.... en ())
CO +-' a. +-'
Q) ::J e a.. ()) oj( CO CO c:::
0 e E +-' E a.
e W s.... E e c:> ~ ())
s.... CO CO
0 ::J en ()) ()) a. +-' u
0:: c:> a. s.... ()
~ .C 0> en +-' e E ()) CO CO e
+-' ::J CO
- CO CO 0 e ()) 0 0 "'0 () () CO
tn s.... +-' .- e a. a. s.... 0
.> ()) +-' "'0 ()) t5 CO ()) s.... s....
n +-' E '+-
0 t5 ..c en "'0 en > ::J <> "'0 en "'0 ::J
0 s.... en ::J ::J ::J 0 ()) ()) c:::::r CO ()) CO 0 ~ en
0 <( <( <( <( c:c c:c () 0 w W LL LL c:> c:> I e
-
;~ I ....,."It-
.,I"- ~~' ,. .
- ,....r'"~_ _...,-~.. \. I
. 1
(j) 0 0 ~ ~ (\') (j) L() ~ ~ CD ~ (\') .- (.0
"""'" ..... 0 L() ~ CD L() CD ~ CO CD CD ~ "t"""
Q) N (j) (j) N 0 N (\') (.0
0)0 - - - - ~ "'
~ ~ N ~ "'-'" It)
"C"t"""
... ::JO
alN
en "C ~ 0 0 (\') CD CD ~ CO ~ ~ 0 CD (\') .- CO
Q) ~ L() ~ CD f'-.. ~ f'-.. N ~ L() CO en
Q) 0 f'-.. (\') CD CD ~ N 'lIl:t
..... L()
0 - - - "'
t) (\') ~ (\') ~ ~ "'-'" (.0
Q)
._ en N
C 00
s...0
ro a..N
L() 0 0 0 0 f'-.. 0 .- ~ .- ......
- ~ ~ ~ ~ L() L()
ro ..... f'-.. CO L() CD CO (j) CD CO CO "'-'" L() CO
CO L() L() CD CD N ~ 0
Q) - - - - "'-'" "'
CO 0) en N ~ (\') ~ CO
"Co "t"""
::JO
alN
-C N ~ .- L() CD ~ CO (j) CO (j) (j) CD ~ .- CO
C (j) L() L() f'-.. ~ CD 0 L() (\') N N ~ (j) 'lIl:t
0 ~ (\') ~ CO (j) L() ~ ~ N
CO - ~ - - ~ "'
::J ::J CO (\') "'-'" ~ (\') (\') ~ "'-'" "t"""
..... 0 'lIl:t
LL 0 0
<( N
Q) c
0 +-'
2:: en E
c 0>
CO ~
a. "'0 CO
Q) >< +-' C s.... s....
W CO CO c ()) 0 ())
0 0 c u
en ....J c
~ LL +-' ()) ())
+-' CO ~
Q) +-' CO N c:> CJ) s....
.u en c ()) ()) CO
"C CO C ~ t 0 > ..c c I I a..
0:: Q) LL 0 s.... <( +-' CO CO 0 0> 0>
~ +-' +-' ()) CO ()) +-' ..c C C CO
- s::: ()) CO U ....J .C en
tn LL +-' ..c ()) CJ) a. .- .- m
"' .., <( C ~ "'0 0 s.... ~ ()) C C 0 - CO
0 s::: s.... +-' ..c u >< t5 CJ)
CO CO ()) U CO CO +-'
0 0 W ~ ::J ()) CO ()) s.... s.... S 0
0 U ....J ~ ~ ~ 0 a.. c::: CJ) I-- I-- I-- I-- > I--
-
;~ I ....,."It-
.,I"- ~~' ,. .
- ,....r'"~_ _...,-~.. \. I
. 1
"l:t ....-- ....-- ....--
"I("'" C') "t"""" 0 C')
0 I.!) """" 0) "t""""
N C') "--" C') I.!)
"""'" "t"""" "t""""
"--" "--"
M ....-- ....-- ....--
"I("'" C') 0) 0 C')
0 "t"""" C') I.!)
N C') "--" C')
- -
"t"""" "t""""
"--" "--"
N ....-- ....-- ....-- ....--
"I("'" C') """" I'--C')
0 0 C\I 00 "t""""
N 00 "--" """"C')
"--" "--"
"t""""
C "--"
0 "I("'" ....-- ....--
"I("'" """" co C') C')
0 "t"""" C\I0
-- N C\I o 00
+-' - "--"
"t""""
ro "--"
N 0 ....--
"I("'" """" 0 0""""
0 I'-- I.!) "t"""" "t""""
-- N CO 1.!)C\1
-
- "t"""" "t""""
-- "--"
..c .-0) ....-- ....--
ro eo 00 00 I.!) 1'--""""
0..0 C') "t"""" 000)1'--
0) "t"""" C')O)co
N "--"
+-' C') "t"""" "t""""
en "--"
>< I....
co 0
ro ~ U
'+- 'W
I- 0 "'0 0> I....
0> "--" c co
c CJ) ~ ~
C :JI....'+-
C e-~o
0> :JO"'O
~ CJ) 0 c
0> +-' ill
- ill c I.... -
+-' .- ill ill
tn U CJ) ro'+-U
.. c ~ I.... CJ) C
0 co ill ill C co
0 co a.co-
+-' I.... co
0 co C Ol-CO
-
"""'"
+-'
C
Q)
E
+-'
en
Q)
>
c
-
-
ro
+-'
--
c..
ro
()
en
ro
(9
-
Q)-.::t
0).....
-g~
lD
-
Q)(")
0).....
"Co
::::IN
lD
-
Q)N
0).....
"Co
::::IN
lD
-
Q).....
0).....
"Co
::::IN
lD
-
Q)o
0).....
"Co
::::IN
lD
-
tn
..
o
o
o
-
"C
Q)
'Om
Q)o
......0
ON
'"-
a..
l.{).....<D
Nl.{)1"-
-.::tl.{)0>
l.{)l.{)
-.::tl"-.....
C0C01"-
C000.....
1"-00
OONO
~~ffi
l.{)l.{)
~~~
.....0>.....
0.....
..... .....
~ell;)
-.::t-.::t
C0C0
.....0>0
I"-<D-.::t
<DI"-
1"-1"-
OO-.::tN
C0<D0
.....1"-0>
-.::t- -.::t-
1"-<DC0
0000>
..... 0>_ 0_
-.::tl.{)
(/)
ro
(9
E CI)
o Q)
~ ~
C s:::
(,) .Q ~
Q) :5 Q)
~-m,Qa::
,"....'--
:;;:'-c,s
Q)200
a::COI-
00
00
00
-.::t-.::t
00
88
-.::t-.::t
00
88
-.::t-.::t
00
00
l.{)l.{)
-.::t-.::t
00
00
00
-.::t-.::t
00
00
<D<D
0>0>
00
00
<D<D
0>- 0>-
00
l.{)l.{)
<D_ <D_
0>0>
jg
.- CI)
Q..Q)
ro CI)
Os:::
'. 0 Q)
CI) +-' Q.
~ '- .><
s:::21JJ
Q)(/)-
c,s
~~o
L1J1-1-
<Dl.{) 0
1"-0> I'--
0>C0 (")
..... C0 It)~
..... .....
.....-.::t
~Rl
-.::to>
O-.::t
ffifB
.....1"-
C0 ..--
..--N
<DO>
<D
----
~d5
l.{)-.::t
'-" -
..--
----
~~
00C0
..--C0
'-"
oo-.::t
O>-.::t
<DC0
-.::t- C0-
'-"
r:::-..--
l.{)0
l.{)_ 0>_
-.::tl"-
'-"
Q)'
~
Q)
~
~~
Q) ffi
~ ro
s:::((}
~ 0)
Q) C
a:: C
1i> ~
~o
C\I
I.!)
It)
~
(") ~
.....
-.::t
~
m~
~
It)
I'--~
.....
N
m
~
-.::t
.....
-.::t
-.::t
(")
(") ~
Q)
o
s:::
..!!!
Cl:I
CO
~
'-
CI)
.Q
u
Q)m
0)0
"Co
::::IN
lD
(ijco
::::lo
-0
~N
"""'"
+-'
C
Q)
E
+-'
en
Q)
>
c
-
-
ro
+-'
--
c..
ro
()
o
s....
-c
~
I
oo::t
"r"'"
o
N
(")
"r"'"
o
N
N
"r"'"
o
N
"r"'"
"r"'"
o
N
o
"r"'"
o
N
"0
CI)
0)-
o (J
o.~
N 0
lo..
a..
-
tn
..
o
o
o
-
-
0) CI)
001
0"0
N :::s
III
OO>C")N
...-L.O<DC")
I'--N 0
...--.:;t <D
OO>C")N
...-L.O-.:;t...-
I'-- N 0_
.....:~ <D
00>-.:;tC")
...-L.ONO>
I'--N 0>
.....:~ Lei
o 0>0> CO
...-L.O...-CO
1'--_ "!.. 0>_
...--.:;t L.O
OO><DL.O
...-L.ONO>
I'--N 0>
...--.:;t L.O
I'--OCOL.O
C")<D<D<D
O>N N
.....:~ <D
OO><DL.O
...-L.OCOL.O
I'--N 0
...--.:;t <D
NNO>N
N I'-- ...- ...-
...-N...-L.O
N-.:;t <D
"'0
C
Q)
"'0 +-'
:~ ~
00
c..E
l.... l....
o Q)
Of-
Q:5 0) Q)
$: C E
o 0
(l)ll.~8
CI) Q:5 o.~
:::SC+-'+-,
r::: Q) CI) CI)
CI)..c~~
> (,) Q) Q)
CI)+-'+-'+-'
D:::SZcc
000
L.O 0 L.O
I'-- <D_ C")_
-.:;tL.O
000
L.O 0 L.O
I'-- <D C")
~Lei
000
L.O 0 L.O
I'-- <D_ C")_
-.:;tL.O
000
L.OOL.O
I'-- L.O N
L.O <D
000
L.O 0 L.O
I'-- L.O N
L.O <D
o L.O L.O
L.O co C")
I'--OCO
co co
o L.O L.O
L.O co C")
I'-- 0 co
co co
000
L.O 0 L.O
...- co 0>
.....:~Lei
0)
C
:;:::; -
co co
s....:!:::::
Q) 0...
(I) 0... co
Cl)QO
lo.. 0 0
.3+-'+-'
.- l.... l....
"O~~
r::: CI) CI)
CI) C C
e-~~
Wf-f-
...-
NO
COco
<D
NCO
<DC")
<D ...--
...-
C")L.O
-.:;to>
<D-.:;t
-co
NL.O
<DI'--
N
-
l!)C")
L.O ...-
NO
-
...-
oC")
I'-- CO
L.O L.O
N C")
-
oC")
CO CO
I'-- L.O
N C")
-
NO
<D N
L.O 0_
C")
lo..
ctl
_CI)
CI) ~
(I).....
r::: 0
CI) 01
e- .5
W r:::
-r:::
CI) .-
:::s ~
r:::.c
CI) CI)
> (J
~ r:::
ctl
-
CI) ctl
2 III
...-
C")
CO
-.:;t
N
C')
I.!)
co ctl
o :::s
0-
N~
...-
o
co_
...-
CO
C")
...-
...-
L.O
0>
-.:;t
CO
L.O
I'--
C")
...-
o
...-
C")
o
CO
C")
CO
L.O_
C")
lo..
ctl
CI)
~
.....
o
"0
r:::
CI)
CI)
(J
r:::
ctl
Cii
III
""""
I.!)
"""'"
r::
0 0 ~o
.-
tn ~ ea~
tn 0 Co
Q) N .....N
en ~ Q) ~
..... ~ C)oo
~ ~ -c~
c. ~ ~ ~
r:: aJ
ea ea
(.) ~ ea ~
r:: r::
.- r::
.c ea ea
.-
.., LL ..,
~
D..
;- I ....,""If;
~~,' ,. .
....---...
.- - - -- .- ~,~...-.;. \., ii . -
2010 Operating Budget Issue Papers
Issue Potential
Paper Description BudQet Cut
1 Corporate Base Budget Adjustments 504,808
2 Employer Paid Parking 300,000
3 2010 M-Grid Adjustment Proposal 102,784
4 9000 Series Wage Adjustment - 2010 126,000
5 Staff Voluntary Leaving Early Retirement Plan 316,480
6 Mileage Rate
7 I nvestment Income
8 Supplementary Taxes
9 Reduction of Reliance on Tax Stabilization Transfer
10 KPL and CITS Base Budget Adjustments 274,753
11 Customer Service Manager 80,000
12 Food Service in City Hall Cafeteria 47,000
13 Transfer of Site Plan Staff to Parks & Trails 114,410
14 Kitchener in Bloom Program 14,000
15 Athletics Award Reception 7,000
16 Pools - Hours of Operation 19,000
17 Pools - Idlewood Opening 6,500
18 Youth Drop In Programs 27,207
19 Leisure Access Card 10,000
20 Winter Control
21 Operations to Service Growth
22 Mayor and Council Staffing 17,500
23 Staff Support for DWQMS and DSIMP (Utilities)
24 Corporate Contact Centre Budget for 2010
25 Gas Capital Investment Reserve Fund
26 Hydro Capital Investment Reserve Fund
27 Transfer to Gas Capital Investment Reserve
Confidential Items 448,957
Total 2,416,399
2.75% Budget Cut Target 2,525,687
Surplus/(Shortfall) (109,288)
CITY OF KITCHENER
2010 BUDGET ISSUE PAPER
ISSUE:
FUND:
DEPARTMENT:
PREPARER:
#1 - Corporate Base Budget Adjustments
OPERATING
All
Dan Chapman, General Manager of Financial Services
BACKGROUND:
Council's 2010 budget guidelines established the allowable tax-supported budget increase and
included a base budget cut target of 2.75% to bring the overall levy increase below 3% in 2010.
This issue paper identifies several tax-supported base budget reductions with minimal external
service level impacts which assist in achieving the aggressive base cut target.
A number of other base budget cuts are already included in the operating budget submission
and the amounts outlined in this issue paper represent additional reductions identified
subsequent to the close of the budget system and administrative review.
RA TIONALE I ANALYSIS:
Additional tax-supported base reductions of $504,808 have been identified and are
recommended in the following areas:
Waoes ($25,330)
. Modest reductions in part-time wages in Community/Corporate Planning and
Community Programs & Services (mobile skateboard parks)
. Entry level wage rates due to staff turnover in Community Programs & Services
. 50% reduction in Accounting overtime budget
Traininq ($126,150)
. Reductions to conference and training budgets in Internal Audit, Community Programs &
Services, Financial Services (administration and financial systems)
. Reduced funding for safety programs in HR
. Reduced annual transfer to general training reserve from $261 k to $200k (will limit future
programming options)
Materials and Supplies ($151 , 623)
. Additional savings in the print shop due to the introduction of new technology
. Supplies reductions in Human Resources, Economic Development, Revenue and
Accounting (discontinued printing of payroll stubs)
. Reduced rental equipment and outside repairs and maintenance in Fleet
. Eliminated tax due date advertising twice per year
Revenue Adiustments ($141,705)
. Budget adjustment for summer playground programs based on strong attendance in
2009
. Proiectino to secure sponsorships for neiohbourhood winter rinks in 2010
2009-11-27
. Budget adjustment for enforcement revenue in partnership with Conestoga College
. Budget adjustment for winter overnight parking enforcement
. Budget adjustment for increased NSF fees
. Increase to internal recoveries from the Waterloo Region Municipalities Insurance Pool
based on updated analysis
EnerQY ($60,000)
. Postpone revolving energy recovery from 5 years to 7 years (Infrastructure projects are
consuming staff's attention so there will not be an immediate impact on other energy
management projects contemplated in the forecast)
. Implement temporary energy management settings to reduce Utility costs
A number of reductions have been already built into the base budgets for Utilities to achieve a
similar level of reduction. These amount to $322,000 and affect budget lines such as
advertising and publicity, training, customer satisfaction survey along with increases to revenue
lines for the implementation of an administrative fee for utility moves and shut-off notice
delivery.
FINANCIAL IMPLICATIONS:
These $504,808 of additional tax-supported base reductions assist in achieving Council's base
budget cut target of 2.75% ($2.5 million). Additional cuts to Enterprise and Capital budgets will
also yield considerable savings in 2010.
RECOMMENDA TION:
That additional base budget reductions amounting to $504,808 in the tax-based operating
budget be approved to assist in achieving the 2.75% base budget cut target as outlined in 2010
budget issue paper #1.
2009-11-27
CITY OF KITCHENER
2010 BUDGET ISSUE PAPER
ISSUE:
FUND:
DEPARTMENT:
PREPARER:
#2 - Employer Paid Parking
Operating Budget
All
Carla Ladd, CAO
BACKGROUND:
The issue of employer paid parking is one which the city has wrestled with for many years. On a
number of occasions senior management have heard from staff who have a variety of opinions
on whether or not we should continue to subsidize parking in full or in part for some of our
employees.
In the past we have heard from staff who believe our current process for paying for employee
parking is unfair and inequitable. We have also heard from staff who believe that in today's
environmentally conscious world the corporation should not be encouraging staff to drive their
cars to work by paying for some or all of their parking. Most recently we have also heard from
staff who believe the elimination of employer paid parking is one good way to help respond to
the financial challenges the city is facing as part of our 2010 budget.
Added to this, we have recently been advised by CRA that employer paid parking is a taxable
benefit and the City must change their practices and ensure that they treat this as a taxable
benefit. This change which will have a direct financial impact on those staff who receive this
benefit, save and except for those staff which require their vehicle for work 3 days or more each
week.
RA TIONALE I ANALYSIS:
When we consider all of the issues related to employer paid parking, Senior management have
decided that it would be appropriate to discontinue the practice of employee paid parking as of
December 31,2009.
Once the provision of paid or partially subsidized parking is eliminated, staff will be encouraged
to consider the following options:
1) Opt for alternative forms of transportation such as a bus or car-pool;
2) Reclaim some or all their parking expenses based on the requirement to use their vehicles for
work;
3) Choose to park at a lot that has a lesser cost; or
4) Continue to park where they currently park because that has value for them.
The city is also currently in the process of developing a comprehensive transportation demand
management strategy. That strategy will consider a number of environmental options aimed at
encouraging staff to leave their cars at home and use more environmentally friendly ways of
getting to work.
For those employees who require their vehicle for work purposes, a process will be put in place
starting in the new year to use the mileage expense claims to reimburse them a daily parking
rate on those days.
2009-11-27
FINANCIAL IMPLICATIONS:
Discontinuing the practice of employer paid parking will result in a $300,000 annual sustainable
savings to the Operating Budget.
RECOMMENDATION:
That the practice of Employer Paid Parking be discontinued and those employees who require
their car for business purposes be reimbursed for parking costs in direct relation to the
frequency of travel and parking use.
2009-11-27
CITY OF KITCHENER
2010 BUDGET ISSUE PAPER
ISSUE:
FUND:
DEPARTMENT:
PREPARER:
#3 - 2010 M Grid Adjustment Proposal
OPERA TING/CAPITAL
All
Tracey Hare Connell, Executive Director, People Services
BACKGROUND:
To help address budget challenges in 2010, a review of the 2010 salary increases for positions
in the M Grid (M1 to M4) salary range was undertaken. MGrid positions represent management
staff including all Directors, most Managers and some non-union staff positions.
RA TIONALE I ANALYSIS:
A reduction to the approved 3% economic increase for MGrid positions in 2010 will achieve the
savings outlined below.
The proposed reductions will be isolated to non-union/management positions in the M Grid. For
pay equity purposes, non-union and management positions Grades 20 and below must mirror
the C.U.P.E. 791 rates given that they have the same value in the City of Kitchener job
evaluation system.
FINANCIAL IMPLICATIONS:
Projected cost in 2010 for the 3% economic Increase, including fringe, scheduled for April
1,2010 is approximately $308,353 (annualized $411,138).
Reduction of the April 1, 2010 economic increase from the approved 3% level will have the
following impact:
. Reduction to 2% - savings of $102,784 with fringe (annualized $137,046)
RECOMMENDATION:
That a $102,784 budget reduction be entered in 2010 as a result of a proposed 2% economic
increase for the MGrid positions.
2009-11-27
CITY OF KITCHENER
2010 BUDGET ISSUE PAPER
ISSUE:
FUND:
DEPARTMENT:
PREPARER:
#4 - 9000 Series Wage Adjustment - 2010
OPERA TING/CAPITAL
All
Tracey Hare Connell, Executive Director, People Services
BACKGROUND:
To help address budget challenges in 2010 and meet minimum wage requirements, a review of
wages for the 9000 Series Classification was undertaken. The 9000 Series classification
schedule is used to assign rates for positions not associated with any Collective Agreement, for
employees who are typically required for summer or part-time employment.
RA TIONALE I ANALYSIS:
A report outlining the 2008 wage review for the 9000 Series classification was presented to
Council on February 23, 2009. At that time Council was advised that the 9000 Series
classification schedule's rates were fair in comparison with our local market. Positions in the
9000 Series received a 1 % increase in 2008 and 2009 with the exception of the lower ranked
positions which received a higher rate to keep the pay structure aligned with minimum wage
requirements.
On March 31, 2010, minimum wage in Ontario will increase by $.75 to $10.25 per hour. The
City of Kitchener can maintain compliance with minimum wage, maintain competitiveness of
wage schedules and address budget challenges. The lowest ranked positions in the 9000
Series schedule currently have hourly rates of $9.68 to $10.37. To reach minimum wage, staff
will eliminate Step 1 ($9.68) and add 2.5% to Steps 2 and 3, bringing the rates to $10.29 and
$10.63 respectively. The next lowest ranked positions will also require an increase of 2.5% to
meet minimum wage and eliminate wage compression. There are approximately 13 employees
at Step 1 out of approximately 110 employees in the lowest ranked positions (Event Attendant
and Clubhouse Helper)
The remaining positions will receive a 1 % increase on March 31, 2010. These positions in the
9000 Series schedule are currently compensated well in comparison with our local comparators
as depicted on the attached pay trend comparison. A 1 % increase will ensure these positions,
on average, continue to be compensated at or above our local competitors.
FINANCIAL IMPLICATIONS:
A 3% increase was budgeted by operating departments for these positions. The projected cost
in 2010 for a 3% economic increase, including fringe is $141,750 ($189,000 annualized)
(assuming all dollars are non-enterprise).
Reduction of the March 31, 2010 economic increase for 9000 Series will have the following
projected savings:
y 1% increase: - savings of approximately $94,500 with fringe ($126,000 annualized)
RECOMMENDATION:
That a 2010 budget reduction be entered for $126,000 as a result of a 1% economic increase
for the 9000 Series Classification on March 31,2010 with adjustments to the two lowest bands
to ensure compliance with minimum wage legislation.
2009-11-27
CITY OF KITCHENER
2010 BUDGET ISSUE PAPER
ISSUE:
FUND:
DEPARTMENT:
PREPARER:
#5 - Staff Voluntary Leaving Early Retirement Plan
Operating Fund
All
Tracey Hare Connell, Executive Director, People Services
BACKGROUND:
To help address budget challenges in 2010, a Voluntary Early Leaving/Retirement Incentive
was introduced to staff at the City of Kitchener on October 14, 2009.
RA TIONALE I ANALYSIS:
For those staff who applied and met the following pre-determined criteria, an incentive of 6
months wage equivalent was made available through the early leaving/retirement incentive plan.
Those who met the eligibility criteria were invited to apply for consideration of the incentive.
Criteria:
./ Must be a full time permanent City of Kitchener employee. The Plan was open to both
unionized and non-unionized staff.
./ Must have been continuously employed by the City of Kitchener in a full time role for a
minimum of 6 years immediately preceding the date of your application.
./ Must be eligible for 'early' or 'normal' retirement under OMERS.
./ Exit must create sustainable savings for the Corporation, e.g. full elimination/redundancy
of the position or of a position within the replacement chain.
./ Must be able and willing to exit on or before December 31, 2009.
./ Must complete and sign an application and submit it to Human Resources not later than
October 30, 2009.
Three applications that met all six criteria were approved for the incentive.
FINANCIAL IMPLICATIONS:
The ongoing annualized savings associated with the approved applications is $316,480 (with
fringe). The one-time cost of the 6 month incentive payment is $144,906 and has been accrued
in 2009.
RECOMMENDATION:
That a 2010 budget reduction be entered for $316,480 as a result of the Voluntary Early
Leaving/Retirement Incentive.
2009-11-27
ISSUE:
FUND:
DEPARTM ENT:
PREPARER:
CITY OF KITCHENER
2010 BUDGET ISSUE PAPER
#6 - Mileage Rate
Operating
Financial Services - Financial Planning
Michelle Fardy, Senior Financial Analyst
BACKGROUND:
As part of the annual budget process, staff reviews the rate per kilometre paid to employees for using their vehicles
for business purposes. The rate is currently $0.44 per kilometre for the first 5,000 kilometres, and $0.39 per
kilometre thereafter.
RA TIONALE I ANALYSIS:
The cost to operate a vehicle is estimated to remain at $0.44 per km (calculations on following page).
The following table provides a comparison of mileage rates provided by municipalities:
Comparison of Municipalities $ per KM
City of Kitchener 0.44 First 5,000 km
0.39 Over 5,000 km
0.44
0.45
0.51 First 5,000 km
0.46 Over 5,000 km
0.45 First 5,000 km
0.39 Over 5,000 km
0.52 First 5,000 km
0.46 Over 5,000 km
*will be adjusted to the 2010 tax exempt allowance rate once published by Department of Finance
City of Waterloo
Region of Waterloo
City of Cambridge
City of Guelph
City of Hamilton*
The tax exempt allowance rates are as follows:
2007 - $0.50 first 5,000 km and $0.44 over 5,000 km
2008 - $0.52 first 5,000 km and $0.46 over 5,000 km
2009 - $0.52 first 5,000 km and $0.46 over 5,000 km
FINANCIAL IMPLICATIONS:
N/A
RECOMMENDATION:
That the City of Kitchener's rate per kilometre remains at $0.44 for the first 5,000 kilometres, and $0.39 for each
additional kilometre.
2009-11-27
ISSUE:
Rate per Kilometre
Assumptions & Calculation of Annual OperatinQ Costs for 2010
Assumptions
Capital Cost
24,500
5,000
3,900
1,607
784
Salvage Value
Depreciation, over 5 years
Insurance
Average annual interest, at
6.0%
Kilometres Per Year
24,000
7.5 km per
litre
Fuel Consumption
Annual Fuel Consumption
Repair Allowance
Fuel Cost ($ per litre)
3,200
Annual OperatinQ Costs
Depreciation
Insurance
Interest
Licence
Repairs
Fuel
1,000
0.96
3,900
1,607
784
80
1,000
3,072
10,443
Cost Per Kilometre
0.44
2009-11-27
CITY OF KITCHENER
2010 BUDGET ISSUE PAPER
ISSUE:
FUND:
DEPARTM ENT:
PREPARER:
#7 -Investment Income
Operating
General Revenue
Saleh Saleh, Senior Financial Analyst
BACKGROUND:
In the past, Council has requested details on the actual and projected operating fund investment
income. Due to the impacts of current economic uncertainty and the global financial crisis, this
paper will update Council on projected investment income for 2010.
RA TIONALE I ANALYSIS:
Due to legacy of the sub-prime mortgage meltdown in the United States, and the ensuing global
financial and liquidity crisis, interest rates have been very volatile during the year and have
continued to fall since September 2007. The City's short term rates were approximately 2.40%
at the beginning of 2009 and have fallen to approximately 0.75% currently. In 2010, the Bank of
Canada is expecting overnight interest rates to be at 0.25% through the first 6 months of the
year. As existing investments mature at higher yields, the blended yield that the City will earn
going forward will continue to decline with projections estimated to be approximately .50%.
Table 1 demonstrates the 2 year history of the City's short term yields earned.
In view of the fluctuations experienced by the City over the past several years (both in terms of
rates and balances) staff recommends that the budget for investment income be reduced to a
more sustainable level of $1,500,000. It would be inappropriate to maintain the current budget
for investment income given it would result in a large deficit in 2010 at a time when the City
does not have the ability to withstand the deficit in the tax stabilization reserve fund. Although
actual interest earnings will likely still be somewhat lower than the proposed budget, the City's
ability to reduce the investment income budget by an additional amount is constrained by the
budget guidelines in place for 2010. In 2009, operating fund investment income is projected to
be approximately $967,000.
The investment income that has been earned and allocated to the operating fund over the last
five years is shown in the chart below. The figure for 2009 represents an estimate and the
figure for 2010 is the budgeted amount.
2004
2005
2006
2007
2008
2009
2010
Budget
1,100,000
1,100,000
1,500,365
2,196,576
2,347,473
2,347,473
1,500,000
Actual
1,221,908
1,948,271
3,141,373
3,148,914
3,460,425
967,473 *
* Actual for 2009 is an estimate
FINANCIAL IMPLICATIONS:
The 2010 base budget for investment income will be reduced to $1,500,000 to reduce the
prospect of a deficit in 2010 which cannot be sustained in the tax stabilization reserve fund.
2009-11-27
IRECOMMENDA TION:
That the 2010 Budget for operating fund investment income be set at $1,500,000
I
Table 1
Table of City's Short Term Yields
5
4.5
4
3.5
3
I Percent 2.5
2
1.5
0.5
0
00 ~ ..c >- Q) >- - ..... ..... ..... ..... 0) ~ ..c >- Q) >- - ..... .....
0 t) 'C ell C "S CJ) Q) Q) Q) Q) 0 ~ 'C ell C "S CJ) Q) Q)
ell C. ::J .0 .0 .0 .0 ell C. ::J .0 .0
0 ..... ~ ::J 0 ~ ::J
N ::J ell c:( -, -, Ol E 0 E E N ::J ell c:( -, -, Ol E 0
..... ::J - ..... ::J -
~ .0 ~ c:( Q) t) Q) Q) ~ .0 ~ c:( Q) t)
Q) 15.. 0 6 t) Q) 15.. 0
ell U. Q) ell U.
::J Q) Z 0 ::J Q)
C C/) C C/)
ell ell
-, -,
2009-11-27
CITY OF KITCHENER
2010 BUDGET ISSUE PAPER
ISSUE:
FUND:
DEPARTM ENT:
PREPARER:
#8 - Supplementary Taxes
OPERATING
General Revenue
Roger LeBrun, Manager of Financial Planning
BACKGROUND:
Historically, the City did not budget for net supplementary taxes. Any net supplementary taxes
earned in a given year would become part of the City's operating surplus, which by Council
Policy was then transferred to the tax stabilization reserve fund to stabilize tax rate impacts in
future years. In 2007, the mechanics of this transfer were amended in order to budget for
$1,500,000 in net supplementary taxes while simultaneously reducing the transfer from the Tax
Stabilization Reserve Fund by the same amount, resulting in no net levy impact. This change
was prompted by Council's concerns surrounding a perceived lack of transparency and ease of
understanding in relation to the practice of not budgeting for supplementary taxes which was the
approach recommended by staff in order to maintain maximum financial flexibility.
RA TIONALE I ANALYSIS:
Since 2007 where net supplementary taxes have been budget, the City has seen reduced levels
of growth in assessment along with increased tax write-offs since that time. The net effect of
these two issues has resulted in the City falling significantly short of the budgeted target of
$1,500,000 for 2007, 2008 and a projected shortfall for 2009. Table #1 shows the history of net
supplementary taxes since 1996.
Due to recent economic conditions, reduced investment income and other factors contributing to
operating deficits, it is appropriate to amend the budget for net supplementary taxes to a level
that would provide greater long-term financial stability. It would be inappropriate to budget an
amount that would knowingly result in deficits, especially in light of the depleted condition of the
Tax Stabilization Reserve Fund. The net supplementary budget for 2010 has been reduced
from $1,500,000 down to $700,000. This proposed reduction is intended to strike a balance
between a reasonable tax levy increase, minimal impacts on City services and sustainable
operating budgets.
FINANCIAL IMPLICATIONS:
The recommended approach outlined above, results in more precision in budgeting and
requires a budgeted reduction of $800,000 to the tax-supported operating budget.
RECOMMENDATION:
In order to achieve a more realistic level of precision in budgeting, net supplementary taxes
should be budgeted at $700,000.
2009-11-27
2,500,000
2,000,000
1,500,000
1,000,000
500,000
-500,000
-1,000,000
-1,500,000
-2,000,000
2009-11-27
o
-Net Supplementary Taxes
-Current Budget
-Proposed Budget
-Average
Table #1
CITY OF KITCHENER
2010 BUDGET ISSUE PAPER
ISSUE:
FUND:
DEPARTM ENT:
PREPARER:
#9 - Reduction of Reliance on Tax Stabilization Transfer
Operating
General Revenue
Roger LeBrun, Manager of Financial Planning
BACKGROUND:
The City has faced tax-supported operating deficits in 2007, 2008 and a modest deficit is
currently projected for 2009 after taking into consideration considerable deficit mitigation efforts.
As per Council Policy, any operating deficit must be funded by the Tax Stabilization Reserve
Fund.
In addition, each year, there is a budgeted transfer from the Tax Stabilization Reserve Fund
(TSRF) to the operating budget to fund the City's operations and minimize the need for a tax
levy increase. With a depleted balance in the TSRF, and no reasonable anticipation of
significant surpluses in the near future, further reductions on the reliance of this transfer are
necessary.
RA TIONALE I ANALYSIS:
The annual budgeted transfer from the Tax Stabilization Reserve Fund to the operating fund in
2009 is $1,997,000. Each year, there has been a targeted decrease in that amount in order to
completely eliminate any reliance by 2013. In order to do so, a reduction of approximately
$487,000 per year is required. This equates to approximately 0.52% on the tax levy.
The table below indicates that the TSRF is currently anticipated to be in a deficit position by
2011. If operating surpluses are not realized in the near term, there may be a need to
accelerate the reduction of reliance or augment the funding into this account from other sources,
the options for which are limited.
Proj
2009 2010 2011 2012 2013 2014
Balance, beginning of year 3,938 1,674 214 (803) (1,313) (1,353)
Interest 118 50 6 (24) (39) (41 )
Operating surplus (deficit) (385)
Transfer to operating (1,997) (1,510) (1,023) (487) 0 0
Balance, end of year 1,674 214 (803) (1,313) (1,353) (1,393)
FINANCIAL IMPLICATIONS:
As discussed above.
RECOMMENDATION:
That the 2010 Budget for the operating fund TSRF transfer be set at $1,510,000.
2009-11-27
CITY OF KITCHENER
2010 BUDGET ISSUE PAPER
ISSUE:
FUND:
DEPARTMENT:
PREPARER:
#10 - KPL and CITS Base Budget Adjustments
OPERATING
Boards
Saleh Saleh, Senior Financial Analyst
BACKGROUND:
Council's 2010 budget guidelines established the allowable tax-supported budget increase and
included a base budget cut target of 2.75% for the Kitchener Public Library and The Centre in
the Square. The purpose of this issue paper is to identify the areas where adjustments have
been made to the base budget to meet Council approved budget targets.
RA TIONALE I ANALYSIS:
Kitchener Public Librarv (KPU
The Kitchener Public Library was given a base reduction target of 2.75% or $237,952. To
achieve this level of reduction the library is proposing to implement the following measures for
2010:
. Limiting COLA increases to 1 %
. Increasing Gapping targets
. Reducing Staff training by $10,000
. Reducing Resources budget by $136,186
. Reducing Other expenses by $15,800
Centre in the Square (CITS)
The Centre in the Square was given a base reduction target of 2.75% of $36,801. To achieve
this level of reduction, the CITS is proposing to increase both their fundraising and sponsorship
targets.
FINANCIAL IMPLICATIONS:
The combined base reductions of $274,753 (KPL $237,952, CITS $36,801) will help in
achieving Council's base budget cut target of 2.75% ($2.5 million).
RECOMMENDATION:
That the proposed base budget reductions in the amount of $237,952 for the Kitchener Public
Library and $36,801 for the Centre in the Square be approved to assist in achieving the 2.75%
base budget cut target as outlined in 2010 budget issue paper #10.
2009-11-27
CITY OF KITCHENER
2010 BUDGET ISSUE PAPER
ISSUE:
FUND:
DEPARTMENT:
PREPARER:
#11 - Customer Service Manager (vacant)
OPERATING
CAO - Administration
Carla Ladd, CAO
BACKGROUND:
In 2005, a new Customer Service Manager position was created to support the new Customer
Service Strategy and funded in the amount of $100,000. That position has been filled on a
seconded basis to assist in the implementation of the customer service strategy since that time.
Recently, the supervisor of the Kitchener Utilities Call Centre/Corporate Contact Centre has
retired and the seconded position has assumed the responsibilities for this work. It would now
be appropriate to review the staffing of the Corporate Contact Centre and determine the
operation, administration and management of this function and its potential impact on funding.
RA TIONALE I ANALYSIS:
The Supervisor of the Kitchener Utilities Call Centre/Corporate Contact Centre is currently
funded 50% from within the Kitchener Utilities Call Centre/Corporate Contact Centre and 50%
from the Customer Service Manager budget in the CAO's Office. Having observed the
operations of the Kitchener Utilities Call Centre/Corporate Contact Centre over the past year, it
would appear that a single Manager can realistically oversee the operation of the Centre as well
as the development and implementation of the Customer Service Strategy. As a result, it is
recommended that the unused budget for the Customer Service Manager be reduced in the
CAO's office. As a result, the Manager of the Corporate Contact Centre will become a fulltime
position (as opposed to the halftime under the joint model). Funding for the remaining portion of
the management salary for the Kitchener Utilities Call Centre/Corporate Contact Centre has
been determined to be $44,000, of which $24,000 will be obtained through charge backs to
Enterprise functions leaving $20,000 to be funded from tax base operations. Therefore a
savings of $80,000 from the original budget set aside for the Customer Service Manager can be
used to reduce operating costs and reduce the impact on the tax levy.
FINANCIAL IMPLICATIONS:
A savings of $80,000 will be used to reduce the operating budget and tax levy impact.
RECOMMENDATION:
That the operation of the Kitchener Utilities Call Centre/Corporate Contact Centre and future
development and implementation of the Customer Service Strategy be combined into a single
Manager position to provide a savings to the operating budget.
2009-11-27
CITY OF KITCHENER
2010 BUDGET ISSUE PAPER
ISSUE:
FUND:
DEPARTMENT:
PREPARER:
#12 - FOOD SERVICE IN CITY HALL CAFETERIA
OPERATING
COMMUNITY SERVICES - ENTERPRISE DIVISION
KIM KUGLER, INTERIM DIRECTOR ENTERPRISE
BACKGROUND:
The Enterprise unit oversees the operation of the cafeteria. Hours of operation are
approximately Monday to Friday from 8:00 am to 2:00 pm. The customers serviced by the
cafeteria are primarily city staff with the addition of students from St. Louis. Annually the
cafeteria has operated in a deficit and has been overspent. To balance and attempt to reduce
the budget, hours were reduced and pricing was increased but the operation never achieved a
break-even position.
RA TIONALE I ANALYSIS:
Currently, the cafeteria has an operating budget of $27,000 in addition to energy costs of
$20,000 for a total budget of $47,000. Closing the food service in the cafeteria will have a
positive impact on the operating budgets. Should the cafeteria close, staff and patrons would
still have a selection of businesses in the downtown who provide food and beverage services. It
is anticipated that the cafeteria space would remain available as a staff lunch and meeting
space with the possibility of vending machine service.
FINANCIAL IMPLICATIONS:
Eliminating food service in the cafeteria will reduce the operating budget annually by $47,000.
RECOMMENDA TION:
That food service in the City Hall cafeteria be eliminated in the spring of 2010.
2009-11-27
CITY OF KITCHENER
2010 BUDGET ISSUE PAPER
ISSUE:
FUND:
DEPARTMENT:
#13 - Transfer of Site Plan Staff to Parks & Trails
Operating & Capital
Development & Technical Services (Planning), &
Community Services (Operations)
Jeff Willmer, Interim GM, Development & Technical Services &
Pauline Houston, GM, Community Services
PREPARER:
BACKGROUND:
Overcoming the backlog in development of parks and trails is a key priority for the community,
Council and staff. With the maturation of the site plan approval function in the Planning Division
and the current economic slowdown it is feasible to transfer a staff resource (i.e., one FTE) to
CS Operations to increase staffing capacity in order to help overcome this backlog more quickly.
RA TIONALE I ANALYSIS:
The backlog in development of parks and community trails is one of the top priorities identified
in the Parks Master Plan which requires both capital resources and staff resources to
implement.
Additional staff resources can be assigned to the parks and trails projects from within the
organization. The incumbent Supervisor of Site Development (Planning Division) has directly
related experience in park and trail development in Kitchener, as he took on the role of
Landscape Architect in park development for two separate one-year contracts.
The Supervisor of Site Development position was created approximately 6 years ago in order to
improve the level of customer service to applicants for site plan approval ("Development" as a
Community Priority, "Customer Service" as an element of Effective & Efficient Government), to
give improved supervision ("A Culture of Learning" - People Plan) to staff involved in reviewing
and approving detailed implementation plans such as landscape, irrigation and site lighting, and
to better balance the workload of the Manager of Design & Development (now Manager of
Development Review). The primary responsibilities of the position include giving oversight and
priority to the site plan approval function, mentoring and providing guidance in the development
of staff in the areas of landscape architecture, urban design and signage, and chairing the City's
Site Plan Review Committee.
The Supervisor has succeeded in mentoring the 3 Urban Designers to the point that all three
have a strong degree of experience and proficiency in their day-to-day roles. The need for
mentoring and guidance is significantly reduced compared to 3-6 years ago. These incumbents
already chair SPRC in the absence of the Supervisor. With the transfer of the Supervisor to the
Operations Division the Site Development team (currently one Supervisor and 5 direct reports)
is expected to be able to manage its workload during the current economic slowdown.
FINANCIAL IMPLICATIONS:
This transfer will result in a net reduction of $114,410 in the operating budget. An equivalent
provision has been made in the capital forecast under parks and trails development for this
positon.
2009-11-27
RECOMMENDA TION:
That the incumbent Supervisor of Site Development be transferred from Development &
Technical Services - Planning to Community Services - Operations, Parks Design and
Development to provide project management capacity for overcoming the backlog in park and
trail development.
2009-11-27
CITY OF KITCHENER
2010 BUDGET ISSUE PAPER
ISSUE:
FUND:
DEPARTMENT:
DIVISION:
#14 - Kitchener in Bloom Program
Capital
CSD
Community Programs and Services and Operations
BACKGROUND:
In 1995, the City of Kitchener became involved in National Communities in Bloom program, a
non-profit Canadian organization that is committed to fostering civic pride by encouraging
municipalities to promote civic beautification. The National Program continues to be active in more
than 500 communities across the country. Kitchener in Bloom is an initiative that branched from
the National program.
The National Program included registration fees as well as costs, time and resources associated
with hosting judges (outside of the cost of promoting and supporting the program itself). In 2003,
the Kitchener in Bloom committee decided to keep the program at a local level and to focus all
resources and funds on community initiatives that would continue to achieve the goals and
objectives of the National Program, namely community pride and community beautification.
The Kitchener in Bloom committee is comprised of citizens, municipal staff, a member of regional
council and members of associations, businesses and organizations interested in horticulture,
heritage and improving community life. The objective of this committee is to encourage and
celebrate residents and businesses that take pride in Kitchener and beautify our community.
RA TIONALE I ANALYSIS:
City staff provides support, guidance and resources to the Kitchener in Bloom committee.
Support includes chairing the committee, design and advertising support, through Marketing and
Communications, as well as clerical support. Other resources provided by the City of Kitchener
include meeting space, postage and photocopying as well as funding to cover costs of all
marketing and promotion materials, printing, awards and prizes, the Bloom Bus tour, and the final
celebration.
Option 1 - Elimination of the Program
The Kitchener in Bloom committee believes that there is still value in recognizing and celebrating
the efforts of citizens in beautifying their properties. There are also other positive impacts of the
program such as raising awareness and educating the community on positive environmental
practices. However, the committee also recognizes that many property owners see the value of
beautifying their property already and we may not necessarily need an "award" program to
motivate them. If the City of Kitchener was to eliminate this program there would be a yearly
capital budget savings of $14,000.
Option 2 - Reduce budget of the Kitchener in Bloom Program
Nominations across the last three years have been relatively stable, however staff has been able
to decrease the dollars spent on this event since 2007. In 2009 approximately $6,500 was
expended on Kitchener In Bloom which supported the costs associated with 184 residential
property nominations, 25 business nominations, the bus tour, and the finale celebration that was
attended by approximately 65 people.
In 2008, approximately $10,000 was expended which supported the costs associated with 186
residential nominations, 25 business nominations, the bus tour and the finale celebration that was
attended by 75 people. In 2007, $14,000 was expended and supported the costs associated with
2009-11-27
197 residential nominations, the bus tour and the finale celebration.
Staff has been able to reduce the costs of the program largely by reducing the amount of
resources that are placed into marketing and advertising. In 2009, marketing and promotional
costs included:
$1,176 - Community News advertising
$1,200 - CKWR radio ads:
$ 200 - Posters (for community centres, libraries, gardening centres)
$ 500 - Flyer-Nomination cards (smaller in size; black and white print on coloured paper)
Free marketing and promotional opportunities were used as much as possible, including the City
of Kitchener web-site, Your Kitchener May/June and July/August articles and local free web-sites
and community calendar postings. Community News also gave a complimentary ad in September
in connection with the earlier buy.
Comparatively, in 2008 amounts spent on marketing and promotion included:
$3000+ -- KW Record ads
$1200 -- CKWR radio spots
$2800 -- printing of colour Flyer-Nomination cards and posters
FINANCIAL IMPLICATIONS:
Staff would realize a savings of $14,000 by completely eliminating the Kitchener in Bloom
program.
Staff could reduce the Kitchener In Bloom budget by $8,000 and maintain support to the program
at its current size. This would reduce a large part of the marketing and advertising budget.
However, staff would continue to search out no-cost or low cost methods of marketing the
program.
RECOMMENDATION:
That staff eliminate the Kitchener In Bloom program capital budget by $14,000 in the 10 year
Capital forecast and reduce the c/c transfer to achieve levy reduction in 2010.
2009-11-27
CITY OF KITCHENER
2010 BUDGET ISSUE PAPER
ISSUE:
FUND:
DEPARTM ENT:
DIVISION:
#15 - Athletics Award Reception
Operating
Community Services
Community Programs and Services - Aquatics and Athletics
BACKGROUND:
For over 40 years the City of Kitchener has recognized the sports community with a full banquet
and award reception for athletes and coaches who achieve provincial, national and international
top placement in their particular sport. This civic event is attended by Mayor and Council to
serve as their opportunity to congratulate and recognize these achievements. The cost of this
event is based on a number of factors such as number of athletes eligible per year, venue and
dinner costs, and gift selected to represent the award. Both Kitchener and Waterloo athletes are
recognized. Waterloo does not currently have an event similar in nature to this. Provincial and
National recognition in Waterloo is celebrated at their council meetings throughout the year. In
addition, at each of the Minor sport Annual General meetings athletes are recognized
their achievements in their sport.
Currently the Athletic Award Banquet is a catered event held at a venue such as Bingeman's or
the Delta Hotel. Athletes and their families enjoy a formal sit down meal, followed by a Guest
Speaker and award presentations. Total costs in 2009 for this type of event included:
Revenue -$3,420
Award $4,261
Catering $9,154
Guest Speaker $ 485
Total Costs $10,480
The 2009 budget for this event is $12,361.
RA TIONALlANAL YSIS:
The 2010 base budget submission reflects Athletic Awards - reception style. Staff believes that
this change in format will reduce the costs without significantly reducing the benefits of the
event. This reception format would still include guest speeches, award presentations and
opportunities to socialize. Cost savings would be found by hosting the event at a city of
Kitchener facility and reducing the catering from a full meal to light hors d'oeuvres and
refreshments. The submitted budget is:
Food
A ward
Other
Total Costs
$3,500
$3,000
$500
$7,000
In discussions with a number of sports teams and parents it was found that individuals felt that
the sit down dinner format could be nicely transformed to a reception format and achieve the
same results.
This report is recommending that a further step be taken to eliminate the event entirely and
2009-11-27
replace it with letters of recognition to Athletes from Council, which could be implemented with a
minimal budget. The rationale for this recommendation is twofold:
1. it would eliminate the duplication that already exists with the Minor Sports group
recognition and City recognition.
2. it would eliminate the current inequity and confusion for athletes, given that Kitchener
currently has an event that recognizes both Waterloo and Kitchener athletes, whereas
Waterloo does not.
FINANCIAL IMPLICATIONS:
Elimination of the Athletic Awards Reception as shown now in the 2010 budget, would result in
total savings of $7,000.
RECOMMENDATION:
That the Athletic Awards event be eliminated for a total operating budget savings of $7,000.
2009-11-27
CITY OF KITCHENER
2010 BUDGET ISSUE PAPER
ISSUE:
FUND:
DEPARTM ENT:
DIVISION:
#16 - Pools - Hours of Operations
Operating
Community Services
Community Programs and Services - Aquatics and Athletics
BACKGROUND:
City of Kitchener indoor pools operate 7 days a week, opening as early as 5:30am and closing
as late as 10:30pm, depending on the pool and its specific programming. The 4 indoor pools
offer adult drop-in programming such as Aquafit or lane swims in the later evening time slots. In
an attempt to reduce costs associated with operating these facilities staff examined possible
ways of reducing the hours of operation with as little disruption to service as possible.
RA TIONALlANAL YSIS:
A drop in lane swim is currently offered on both Monday and Wednesday evenings at each of
the 4 indoor pools. Lyle Hallman offers this drop in from 9:00-10:15pm, Cameron Heights 8:00-
9:30pm, Breithaupt Centre 8:00-9:00pm and Forest Heights 9:00-10:00pm. Staff is suggesting
that we eliminate one of the lane swims per evening and close the associated facility one hour
and a half hours earlier. In this instance, patrons would have 3 alternate choices of a lane swim
location on both Monday and Wednesday evenings. Staff will look for similar duplication of
programming on Tuesday, Thursday and Friday and make similar program adjustments to allow
one facility to close earlier while allowing citizens to attend one of the other pools for their
program.
The impact of closing one pool for the last program hour, thereby shifting those swimmers to
another pool would impact an average of 12-18 swimmers per evening. Based on current
recorded batherloads - swimmers at one pool, could be accommodated at any of the alternate
open pools. Each of the pools we operate have a capacity of 30 - 40 for a manageable lane
swim. ( Lyle Hallman would be the exception, at 24 max)
Currently the peak lane swim drop in number in the last month is 18 swimmers.
Based on our current swim totals the capacity would not be reached if 12 -20 swimmers moved
to another pool.
If implemented, there would be up to $19,000 in savings realized by decreasing costs
associated with lifeguard and administrative staff. Staff would ensure that the eliminated swim
was at the pool with the lowest attendance statistics.
The disadvantages of implementing this cost reduction strategy include:
o Patrons would not necessarily be able to swim at the pool of choice and may have to
travel further than what they are accustomed;
o Patrons may stop participating if they felt they had to travel too far;
o Growth areas such as Forest Heights are continually seeing new customers arrive with
growing expectations for programs and services;
o Retention of guard staff is currently an issue, loss of earnings for part time staff may
encourage them to look for work elsewhere for employment;
o Cameron Heights has limited accessibility and may not be able to accommodate older
adults or disabled swimmers looking for an alternate location.
2009-11-27
FINANCIAL IMPLICATIONS:
Reduction in Part time wages would be as follows:
Closure of one pool one day per week 1.5 hours less for 50 weeks:
Closure of one pool two days per week 1.5 hours less for 50 weeks:
Closure of one pool 3 days per week for 1.5 hours less for 50 weeks:
Closure of one pool 4 days per week for 1.5 hours less for 50 weeks:
Closure of one poolS days per week for 1.5 hours less for 50 weeks:
$ 3,800
$ 7,600
$11,400
$15,200
$19,000
RECOMMENDATION:
That staff develop a rotating schedule of early closure for the indoor pools,S days per week, at
a cost savings of $19,000.
2009-11-27
CITY OF KITCHENER
2010 BUDGET ISSUE PAPER
ISSUE:
FUND:
DEPARTM ENT:
DIVISION:
#17 - Pools - Idlewood Pool Opening
Operating
Community Services
Community Programs and Services - Aquatics and Athletics
BACKGROUND:
Idlewood is one of 4 outdoor pools located in the City of Kitchener that are typically scheduled to
open June 1st and run through to the end of August. The past 2 years have seen low attendance
during the June opening month due to cool/rainy weather conditions. Although staff
adjustments are made as required, reflecting low bather-load at each facility, a minimal staff
contingent is necessary to open and operate the facility regardless of the low attendance.
RA TIONALlANAL YSIS:
Staff investigated delaying the opening of all outdoor pools by 4 weeks as a possible cost
saving measure. However that was not pursued since the summer season pass, which allows
an individual to swim at all 4 indoor and 4 outdoor pools, is effective June 1 of each year. A
significant selling feature of the summer pass is the accessibility to the City's outdoor pools and
as such, delaying the opening of all outdoor pools would negatively impact these revenues.
It is felt, however, that delaying the opening of one outdoor pool would have minimal impact on
summer pass sales since there will still be an option, from those who wish, to utilize an outdoor
pool. Resulting from a review of staff costs and swimmer statistics, of the 4 outdoor pools in
inventory, staff is suggesting that delaying the opening of Idlewood would have the least service
impact on citizens. It would most likely impact neighborhood swimmers, and possibly reduces
potential rentals. However, rentals and swimmers would still have the choice to swim at Harry
Class Pool, Kiwanis Park or an indoor facility. Also to be considered is the weather. In the
event of another cool and rainy June, there will be likely little impact on users. However, in the
event of a hot June, it is likely that the impact felt by families and groups will be more acute.
FINANCIAL IMPLICATIONS:
Part time Aquatic Staff reduction
Loss of revenue
Total savings
$8,000
$1.500
$6,500
RECOMMENDATION:
That staff delay the opening of Idlewood pool to June 25th, 2010 to realize a potential savings of
$6,500.
2009-11-27
CITY OF KITCHENER
2010 BUDGET ISSUE PAPER
ISSUE:
FUND:
DEPARTM ENT:
#18 - Youth Drop-In Programs
Operating
Community Services - Community Programs & Services - Program
& Resource Services
Lori Palubeski, Manager, Program & Resource Services
PREPARER:
BACKGROUND:
The summer Youth Drop-In program is an evening program designed for 12 to 17 year olds.
There are ten programs offered at various community centres and the duration of the program
is six weeks. The program goal is to design and deliver fun and challenging youth-centered
recreational and leisure activities that improve young people's quality of life, increase their
chances for achievement and promote healthy relationships. As importantly, the program
provides opportunities for the Corporation to employ approximately 35 young people,
consequently providing leadership and skill building opportunities, meaningful employment and
training. In order to remove financial barriers and ensure participation, the program does not
generate revenue nor charge user fees.
Responding to the direction to investigate potential budget reductions, this paper proposes to
eliminate three youth drop in programs for 2010. While the details of this proposal are explained
below, it is important to note that reductions to the Program and Resource Services budget
equate to decreases in program and service provision.
ANAL YSIS:
The proposal to eliminate three youth programs for 2010 is outlined below:
Downtown Community Centre:
Rationale: The attendance at this program has been relatively low and program participants
travel to this site from other areas of the city. There is currently a program at KCI on Thursday
evenings that would serve as an option for youth in the downtown.
Impact: Although attendance is low, there is a diversity of youth who attend this program that
staff does not see at other sites (youth with support workers, youth with disabilities and youth
who identify as LGBTQ). Additionally, the elimination of the program would decrease
programming available in the downtown.
Country Hills Community Centre:
Rationale: While the attendance did increase in 2009, prior statistics indicated low participation.
Previous program participants have also attended the program at Chandler Mowat and are
therefore able to travel.
Impact: The Chandler Mowat program operated at capacity in 2009. A closure of the CHCC
program would put further strain on the CMCC program and essentially leaving youth in the
CHCC area underserved.
Kingsdale Community Centre:
Rationale: This site has experienced the lowest attendance in recent years and currently has
limited programming space. House of Friendship could be encouraged to offer summer youth
programming should this program be eliminated (NOTE: staff do not know if they have the
budget or capacity to do this).
Impact: There are minimal programs and services for youth in this community and access to
2009-11-27
transportation is a challenge. There is a higher density of subsidized housing and a relatively
high proportion of lower income families suggesting the need for continued support for youth.
In addition, the proposed program cuts will result in the loss of nine summer youth employment
positions.
It is important for the Corporation to be mindful of the larger impact youth program cuts may
have. The research is well documented, and our experiences in various neighbourhoods
confirm, that when we choose to invest in the delivery of safe, supported and engaging
community-based programs for youth we provide positive alternatives and options and help to
ensure a healthy and vibrant community.
FINANCIAL IMPLICATIONS:
6 leader positions:
3 supervisor positions:
Program supplies:
Total budget cost savings:
RECOMMENDA TION:
That staff eliminate 3 Summer Youth programs including those located at the Downtown
Community Centre, Country Hills Community Centre and Kingsdale Community Centre.
$14,382
$11,625
$ 1 .200
$27,207
2009-11-27
CITY OF KITCHENER
2010 BUDGET ISSUE PAPER
ISSUE:
#19 Leisure Access Card - Third Year Phase-In to Fee Subsidy
Budget
Operating
Community Services - Program & Resource Services
Lori Palubeski, Manager, Program & Resource Services
FUND:
DEPARTM ENT:
PREPARER:
BACKGROUND:
In 2004, Council directed staff to undertake a detailed long term review of the Leisure Access
Service and to develop a sustainable service delivery strategy. The review of the service was
completed in August 2006. Staff presented an update to Community Services Committee in
June 2007 (CSD-07-023) and received approval to proceed with the recommendations that did
not have specific budget implications. Those recommendations with budget implications were
referred to 2008 budget discussions.
During 2008 budget deliberations, staff recommended a $60,000 increase to the fee subsidy
base budget to be phased in over three years ($20,000 per year starting in 2008 and ending in
2010). The rationale for this request was to address the increasing gap between the fixed fee
subsidy budget and the annual inflationary rate increases to program user fees. Every year, our
direct programs become financially less accessible for many families in our community.
To date, Council has approved a $20,000 increase to the budget in 2008 and in 2009
respectively. This budget issue paper addresses the 2010 request.
RA TIONALE I ANALYSIS:
The Leisure Access Service experienced significant demand in 2009. The realities of the
economy coupled with the 6% increase to program fees resulted in an unprecedented uptake in
this service. To date, there is a 20% increase in the number of subsidies issued from 2008 to
2009. The 2009 allocated budget for the service is $85,000 and as of November 19th, 2009 the
current amount of subsidies granted totals $105,600. Staff has been fortunate to secure
funding from the Canadian Tire Jump Start foundation in order to offset the budget overage.
As outlined in the Leisure Access Strategy, 2010 is proposed to be the final year for an increase
to the subsidy base budget. Responding to the current budget limitations and attempting to
balance and support the demand for the service, staff are suggesting that the proposed $20,000
increase for 2010 be phased in over two years. As such, staff recommend a $10,000 increase
for 2010. Given the approved 5.2% increase to program user fees in 2010 it is predicted that
this budget will experience further strain. Should staff be unsuccessful at securing external
funding to support the service, Council will be consulted for further direction.
Access to quality recreation and leisure programs is an important determinant in the health of
our community. Generally, our 2009 programs did experience an increase in attendance
suggesting how important access to public recreation and leisure is in times of economic
challenges. Removing the economic barrier to program participation helps to improve access,
equity and inclusion resulting in positive community impacts and quality of life.
2009-11-27
FINANCIAL IMPLICATIONS:
Operating funding requested.
Approved 2009 Proposed 2010 Total Increase
Budget Budget Requested
Fee Subsidy 85,000 95,000 10,000
Total Annual
Budget 85,000 95,000
RECOMMENDATION:
That $10,000 be designated to the 2010 Leisure Access operating budget; and,
That a further $10,000 to the Leisure Access operating budget be deferred to 2011 budget
deliberations.
2009-11-27
CITY OF KITCHENER
2010 BUDGET ISSUE PAPER
ISSUE:
FUND:
DEPARTM ENT:
DIVISION:
# 20 - Winter Control
Operating
Community Services
Operations
BACKGROUND:
In August 2008, Council approved a series of recommendations contained within the Winter
Maintenance Report CSD-08-066. The winter maintenance report was written to identify
process improvements, staffing requirements, contracting options and then funding realities to
ensure that the winter maintenance program can be efficient and effective.
In that report, the following recommendation was presented: "That the principle of budgeting
for winter maintenance based on a 5 year rolling historical average cost be maintained,
and the necessary adjustments to budget be referred to the 2009 Operating Budget
Process." Historically the Operations Division has had insufficient funds allocated toward
winter maintenance purposes. Given the uncertainty of the winter weather this shortfall can
become significant when winter conditions are then above the norm. The previous 5 years had
identified that based on the actual activity experienced we have had on average a $420,000
annual shortfall.
RA TIONALE I ANALYSIS:
The analysis had concluded that on average there has been an annual funding shortfall of
$420,000 associated with winter maintenance. The $420,000 shortfall was allocated
throughout the following four categories:
1. wages and benefits - $115,000
2. equipment reserve charges - $115,000
3. materials - $70,000
4. contract services - $120,000
Total Cost: $420,000
During the 2009 budget process not all of the $420,000 allocation could be provided for at once.
At that time Council was presented with three options and chose the option which included only
the contract services and materials representing $190,000 in 2009. The balance for the wages
and benefits and equipment reserve charges of $230,000 was deferred to the 2010 budget.
FINANCIAL IMPLICATIONS:
Adjusted for inflation, $235,000 is required to bring the annual operating budget closer to the
actual historic expenditures experienced when addressing winter maintenance in the City of
Kitchener.
RECOMMENDATION:
That Council approves the allocation of "operations to service growth" funding of $235,000
identified as the shortfall in the winter maintenance budget to ensure that the services that are
required to be delivered can be provided within the annual operating budget to meet our
minimum maintenance standards and address Council and constituent expectations related to
service standards.
CITY OF KITCHENER
2010 BUDGET ISSUE PAPER
ISSUE:
FUND:
DEPARTM ENT:
DIVISION:
# 21 - Operations to Service Growth
Operating
Community Services
Operations
BACKGROUND:
As a result of the growth of the City of Kitchener, Operations has had to utilize its staff and
equipment that were historically assigned to work for others to maintain the current service
levels in areas which have not yet been fully funded due to financial constraints. The functions
identified last year that required additional resources were in the winter maintenance and turf
areas. Since 2004, Operations has attempted to minimize the reliance on work for others by
additional funding. Without this additional funding, Operations would rely on revenues from
work for others to offset this funding shortfall or would simply have an over expenditure.
In order to bring the rolling 5 year average for winter maintenance in line with actual
expenditures $420,000 was requested. Also, the turf area identified $135,000 in staff and
equipment costs to effectively respond to the significant increase in new turf parcels that have
come on line. Through the 2009 budget deliberation process an allocation of ($190,000) was
applied to winter maintenance and ($50,000) to turf. These allocations did assist the division to
retain additional staff and material to undertake this work, however the net result was that we
were still over budget in winter maintenance and we were behind in our turf response times
especially in the growth flush period in early summer as there was still a deficiency of $85,000 in
the turf budget.
RA TIONALE I ANALYSIS:
In an effort to meet corporate budget target requirements, $235,000 previously earmarked for
growth has been allocated to bring up the winter maintenance budget to the 5 year average
(see issue paper on Winter Maintenance). As a result, there is no allocation available this year
to service growth related areas. This will result again in a reduced level of service for turf
maintenance of 4+ weeks instead of the desired 3 week turnaround and an over expenditure or
reduced maintenance for McLennan Park. These issues will be deferred for future
consideration in the 2011 budget.
FINANCIAL IMPLICATIONS:
. Increase in funding for Winter Maintenance to top up required budget = $235,000
. Details of remaining funding deficiencies include:
o 2009 deficiency in budget for Turf Labour and Equipment Reserve Charges =
$85,000
o 2010 deficiency for additional new Turf Labour and Equipment Reserve Charges
= $85,000
o 2010 deficiency for new Labour for McLennan Park maintenance = $25,000
RECOMMENDA TION:
For information
CITY OF KITCHENER
2010 BUDGET ISSUE PAPER
ISSUE:
FUND:
DEPARTMENT:
PREPARER:
#22 - Mayor and Council Staffing
Operating Budget
Corporate Services (temporarily CAO's Office)
Carla Ladd, CAO
BACKGROUND:
In preparation for the increased size of Council in 2010 from 6 Councillors to 10 Councillors,
provision had been made in the 2010 operating budget for an additional staff resource in the
Mayor and Council office. Staff in the Mayor and Council office, together with the CAO,
reviewed in detail the work related to supporting Council under the Constituency model to
determine if additional staff resources were in fact necessary and felt that with efficiency
improvements in the management and daily operations of the office, that the existing staff
compliment could support the increased size of Council.
RA TIONALE I ANALYSIS:
The Constituency Model for the Mayor and Council office was first introduced in 2003 and since
that time, operational implementation has been ongoing and it has been refined on a continual
basis. In preparing for the increased size of Council, it was believed that an additional staff
resource would be required to support the new Council based on the current operations and
business processes. In order to ensure that Council support operations were as efficient as
possible a detailed review of business practices and processes was undertaken to better
understand resourcing.
Through this review it became evident that through the refinement of some practices and the
introduction of new technology, support for the new Council could be managed within the
existing staff compliment. One such improvement that will assist in more efficient operations is
the introduction of the ACR system in the Mayor and Council offices. This system allows staff to
document constituency concerns and direct them to the proper functional area in the
organization. If the concern goes unattended for a defined period of time (ie. 24 hours), the call
is immediately elevated to the management in that area for response. This frees up significant
time for the staff in the Mayor and Council offices since they do not need to continuously follow
up on requests for action.
Another significant improvement can be realized through the introduction of standardized
business practices that will be common to all Councillors including standardized forms and
reporting procedures. Through the new Council orientation, Councillors will be trained in the
new business practices so work flow can be effectively managed.
We believe that the new Council can be well supported with these improvements. Historically, a
Council of 11 has been supported by a small staffing compliment ranging from 2 and growing to
4 successfully. Therefore, with advancements in technology and business practices, we believe
that this approach will continue to be successful. We will closely monitor operations in the
Mayor and Council offices during the first full year of operation, from December 2010 to
December of 2011 to assess the situation prior to the 2011 budget. Should workload become
an issue in 2010, resources from elsewhere in the organization will be used to help support the
staff in the Mayor and Council offices.
2009-11-27
FINANCIAL IMPLICATIONS:
A savings of $17,500 in the Operating budget will be realized in 2010 by eliminating the
proposed additional Constituency Assistant in the Mayor and Council offices.
RECOMMENDATION:
That the proposed Constituency Assistant position be eliminated from the 2010 operating
budget.
2009-11-27
CITY OF KITCHENER
2010 BUDGET ISSUE PAPER
ISSUE:
FUND:
DEPARTM ENT:
PREPARER:
#23 - Staff Support for DWQMS and DSIMP (Utilities)
Operating and Capital
Financial Services Department - Utilities
Barry Musselman
BACKGROUND:
In the early part of the decade, three separate incidents occurred in Ontario that lead to the
deaths of sixteen people and left thousands of others critically ill, some of those permanently
debilitated. An incident involving the water system in the Town of Walkerton along with natural
gas incidents in the Cities of Toronto and Windsor lead to inquests and public inquiries.
The Walkerton inquiry, headed by Justice Dennis O'Connor, made ninety three
recommendations on ways to mitigate the chances of a similar situation happening to the water
system in the future. Similar recommendations arose form the inquests into the natural gas
incidents.
The Provincial government has acted on these recommendations by enacting a plethora of Acts
and Regulations over the past seven years with additional regulations in draft form. The two
most prevalent Acts affecting Kitchener Utilities is the Safe Drinking Water Act and the
Technical Standards and Safety Authority Act.
The latest of the O'Connor recommendations to be adopted by the Province is to, "implement a
Quality Management System". A similar recommendation from the Toronto coroner's inquest
was also made and adopted for the natural gas industry. These recommendations lead to the
creation of the Drinking Water Quality Management System (DWQMS) and the Distribution
System Integrity Management Program (DSIMP).
These quality management initiatives work on a fundamental template of plan, do, monitor and
improve. Said another way, operating standards and plans need to be documented and
implemented and then must be constantly monitored and measured to ensure we "do what we
say" and to explore ways to find improvements in our methods and the success of said process
changes.
The two management systems referenced above have resulted in significant additional and
specialized resource requirements within the Utilities Division for which capacity does not
currently exist.
RA TIONALE I ANALYSIS:
The types of steps to be taken, under both the Safe Drinking Water Act (0 Reg 170) and the
Technical Standards and Safety Authority Act (CSA Z662 and B149) are detailed and time
consuming. Such steps include but are not limited to:
. A safety and loss management system (risk assessment)
. A process for the management of resources, including the establishment of competency
requirements and an effective training program
. A communication plan that supports the effective implementation and operation of the
safety and loss management system
. A document and records manaqement process for the effective operation of the safety
2009-11-27
and loss management system
. Development of standard operating procedures for hazard identification and risk
management, design and material selection, construction, and operations and
maintenance
. Quality assurance of infrastructure data (new and changes to)
. A management of change process
. A continual improvement process
. Performance monitoring for the ongoing assessment of conformance with the
requirements of the safety and loss management system
. Development of measurable objectives and targets and periodic audits and reviews to
evaluate the effectiveness of the safety and loss management
. An essential supplies and services inventory
. An infrastructure maintenance, rehabilitation and renewal program audit
. A sampling, testing and monitoring program audit
. A measurement and recording equipment calibration and maintenance program audit
. An emergency response plan and management thereof
. Incident reviews and follow up on the execution of recommendations
The fundamental responsibility of a Utility is to operate and maintain their pipeline systems in
accordance with documented procedures that meet the requirements of applicable Regulations.
This responsibility includes:
. Keeping records necessary to administer such procedures properly and to modify such
procedures from time to time as experience dictates and as changes in operating
conditions require.
. Ensuring regulatory compliance within the capital renewal program (Accelerated
I nfrastructure Program) as it pertains to 0 Reg 170 of the Safe Drinking Water Act, 0
Regs 210, 212, 220 of the Technical Standards and Safety Authority Act, and parts
Z662 and B149 of the Canadian Standard Association. The Utility currently has only
two Engineers (one gas and one water) which is insufficient to address the volume of
capital projects and regulatory requirements currently faced.
As a result of changes in the regulatory environment, the Utility has identified the need for the
following three positions:
. Quality Management System Specialist - to support regulatory compliance, efficient and
effective operating procedures and mitigate possible corporate liability arising out of
failure to comply with legally required systems. This position would be funded from
existing capital budgets. The Utilities Engineer (water) has performed this role in
addition to her normal duties which is not sustainable, exposing the corporation to risk.
. Utilities Engineer - to support regulatory compliance requirements in the planning and
execution of Council approved capital projects. This position will also provide a backup
to the two existing Utilities Engineer positions which currently have no designates.
. QMS/Engineering Administrative Support - to support work order management for
programs such as hydrant checks, gas and water leak surveys, etc.; record, track and
reconcile out of service fire hydrants; coordinate site inspections of new developments;
audit subdivision inspection files; obtain ministry of labour trench numbers for all
excavations; coordinate fire flow tests; data entry of completed training and certification;
etc. This position will also relieve Supervisors from performing these admininstrative
tasks which is currently detracting from their ability to monitor compliance with the
Occupational Health & Safety Act and the Highway Traffic Act as they are spending a
disproportionate amount of time in the office vs. in the field.
2009-11-27
FINANCIAL IMPLICATIONS:
Estimated annual costs (salaries, benefits) associated with the QMS Specialist are $85,000.00
and are included in the gas and water operating budgets.
Estimated annual costs (salaries, benefits) associated with the Utilities Engineer position are
$100,000.00 and would be funded through reconstruction projects in the capital budget. This
position would not have any material affect on the Utilities Division operating budget.
Estimated annual costs (salaries, benefits) associated with the Administrative Support position
are $50,000.00 and are funded 75% from capital projects and 25% from the gas operating
budget.
RECOMMENDATION:
That the addition of a Quality Management System Specialist, Utilities Engineer, and
Administrative Support position be approved within the Utilities Division for 2010 to ensure
compliance with gas and water Quality Management System regulations introduced by the
Province.
2009-11-27
CITY OF KITCHENER
2010 BUDGET ISSUE PAPER
ISSUE:
FUND:
DEPARTMENT:
PREPARER:
#24 - CORPORA TE CONTACT CENTRE BUDGET FOR 2010
OPERATING
FINANCIAL SERVICES/UTILITIES
RUTH-ANNE GOETZ, SENIOR FINANCIAL ANALYST
BACKGROUND:
Council has requested details on the Corporate Contact Centre's budget for 2010. This issue
paper is to address this request.
RA TIONALE / ANAL YSIS:
The Corporate Contact Centre (including the City's Welcome Centre) was established in 2008,
as a way to expand the services of the already existing Utilities Dispatch Centre. As 2009 is
the first full year of operations, and call tracking software is in place, the 2010 budget more
accurately reflects the volume of phone calls, and the divisions/areas to which they relate.
FINANCIAL IMPLICATIONS:
Throughout 2009, it was noted that overall call volumes were higher than originally anticipated.
The 2010 budget was based on similar call volumes as were experienced in 2009.
CONTACT CENTRE 2010 Budget 2009 Budget
Internal Recoveries (1,128,354) (815,506)
External Recoveries (City of Waterloo) (22,279) (22,279)
Total Revenue (1,150,633) (837,785)
Salaries & Benefits 122,747 57,838
Wages & Benefits 990,733 766,886
Traininq 4,090 3,090
Software 2,627 2,627
Miscellaneous Expense 1,545 1,545
Internal Charges 5,030 0
Telephone and Computer Reserve Charges 23,861 5,799
Total Expense 1,150,633 837,785
NET 0 0
As noted above, Salaries and benefits have increased substantially from the previous year's
budget. The 2010 budget includes 50% of the Supervisor of Support Services, as well as a
small portion of the salary for a data entry clerk, whereas the 2009 budget includes only the
Welcome Centre associate's salary and benefits. This was done to more accurately reflect the
true cost of the Call Centre.
The Wages and benefits have also increased substantially over the 2009 budget. The Call
Centre has now experienced a full year of operations and higher than originally anticipated call
volumes during that time. Therefore, the 2010 budget includes more part time hours in order to
have enough staff on hand to meet the increased demand.
Telephone and computer reserve charges have increased to more accurately reflect the
telephone and computer services provided to the Call Centre.
2009-11-27
Based on call volumes for each area, the following table shows the allocation of the Contact
Centre costs in 2010, as compared to 2009.
DEPARTMENTAL ALLOCA TIONS 2010 Budget 2009 Budget
Utilities (Gas and Water) 577,791 480,835
Operations 94,684 82,368
Sewer 38,202 78,540
Clerks 63,047 60,856
General Expense 186,985 97,635
ByLaw Enforcement 167,645 0
Recoverable from City of Waterloo 22,279 22,279
Facilities Management 0 10,181
Community Services Admin 0 5,091
TOTAL ALLOCATION 1,150,633 837,785
In the previous year, amounts were allocated to Facilities Management and Community
Services Admin - these amounts are now included in the General Expense allocation (which
includes the cost of "cold transfers") as no calls have been separately identified for these areas
in the call tracking software. Bylaw Enforcement is now being allocated a portion of the Call
Centre costs. This allocation is based on call volumes as tabulated by the call tracking
software.
RECOMMENDATION:
N/A (for information purposes only)
2009-11-27
CITY OF KITCHENER
2010 BUDGET ISSUE PAPER
ISSUE:
FUND:
DEPARTM ENT:
PREPARER:
#25 - Gas Capital Investment Reserve Fund
Capital and Operating
Financial Services/Utilities
Ruth-Anne Goetz, Senior Financial Analyst
BACKGROUND:
In the past, Council has requested staff to investigate ways in which to reduce the tax rate by
increasing the transfer from the Gas Capital Investment Reserve Fund (GCIRF). This issue
paper will explore the viability of this option for 2010 in anticipation of this discussion.
RA TIONALE / ANAL YSIS:
The City's reserve fund balances are declining and are well below benchmark averages. The
Gas Capital Investment Reserve Fund represents one of the few remaining reserves set aside
to fund additional capital requirements such as matching investments for Federal infrastructure
initiatives or emergency funding for various projects.
Since 2000, the gross margin percentage for Gas Delivery has ranged from 37% to 52% on an
annual basis. Given the potential for significant fluctuations in gross margin and the likelihood
of additional regulatory or program changes which will require funding (thereby reducing the
transfer into the GCIRF) it would be prudent to maintain a balance in the GCIRF to avoid
compromising funding for projects in the City's capital forecast. There is also the potential that
unforeseen capital costs will be incurred due to rebuilding of meter stations or expansion of
pipeline infrastructure, and these would represent a draw on the source of funds coming into the
reserve.
According to the sensitivity analysis completed last year and presented to Council on final
budget day, should gross margins decline to the lowest level in recent years (37%), the GCIRF
would run into a deficit within the next five years.
Based on the latest projections from the Gas Utility, there appears to be sufficient capacity to
increase the transfer to the Capital Pool by up to approximately $750,000, on a sustainable
basis. This, in turn, will reduce the capital out of current funding that will be required from the
tax-supported operating budget as both represent funding sources for the City's capital pool.
FINANCIAL IMPLICATIONS:
The existing GCIRF projection is as follows:
2009 2009 2010 2011 2012 2013 2014
Budget Projected
Revenues
Contribution from Gas 4,764 7,669 3,402 10,988 5,442 7,837 5,551
I nterest Income 138 71 36 125 248 334 425
4,902 7,740 3,438 11,113 5,690 8,171 5,976
Expenditures
Transfer to Capital 9,600 9,600 4,000 4,500 4,000 4,000 4,000
9,600 9,600 4,000 4,500 4,000 4,000 4,000
Net Revenue (4,698) (1,860) ( 562) 6,613 1,690 4,171 1,976
2009-11-27
(Expense)
Balance, beginning 3,344 3,344 1,484 922 7,535 9,225 13,396
Balance, end (1,354) 1,484 922 7,535 9,225 13,396 15,372
If the Transfer to Capital line were to be increased by $750,000 in 2010 and beyond, the GCIRF
projection would look as follows:
2009 2009 2010 2011 2012 2013 2014
Budget Projected
Revenues
Contribution from Gas 4,764 7,669 3,402 10,98 5,442 7,837 5,551
8
I nterest Income 138 71 24 91 190 252 318
4,902 7,740 3,426 11,07 5,632 8,089 5,869
9
Expenditures
Transfer to Capital 9,600 9,600 4,750 5,250 4,750 4,750 4,750
9,600 9,600 4,750 5,250 4,750 4,750 4,750
Net Revenue (4,698) (1,860) (1,324) 5,829 882 3,339 1,119
(Expense)
Balance, beQinninQ 3,344 3,344 1,484 160 5,989 6,871 10,210
Balance, end (1,354) 1,484 160 5,989 6,871 10,210 11,329
RECOMMENDATION:
For discussion.
2009-11-27
CITY OF KITCHENER
2010 BUDGET ISSUE PAPER
ISSUE:
FUND:
DEPARTM ENT:
PREPARER:
#26 - Hydro Capital Investment Reserve Fund
Operating and Capital
General Revenue
Ruth-Anne Goetz, Senior Financial Analyst
BACKGROUND:
In the past, Council has requested staff to investigate ways in which to reduce the tax rate by
increasing the transfer from the Hydro Capital Investment Reserve Fund (HCIRF). This issue
paper will explore the viability of this option for 2010 in anticipation of this discussion.
RA TIONALE I ANAL YSIS:
It is important to maintain a positive balance in the HCIRF, to ensure that the City has a
contingency in the event of:
. A reduced dividend from Hydro resulting from adverse financial results within Kitchener
Power Corporation;
. Reduced interest income should the interest rate on long-term debt be reduced; and
. The need to fund emergency or high-priority initiatives on a one-time basis (e.g., LEAF),
or fund a deficit in the operating budget for which there is insufficient capacity in the Tax
Stabilization Reserve Fund.
Given the current balance in the reserve, an increase in the transfer to operating from the
HCIRF could be considered to reduce the variance between Council's budget target and the
current staff submission. That said, current projections for the Tax Stabilization Reserve Fund
indicate that it will be depleted prior to eliminating reliance on it as a source of annual operating
revenue. As such, it will be important to maintain other reserve balances to compensate for this
projected shortfall as well as the declining balances in other City reserve funds.
Based on the forecast as presented to FCSC on November 23, the HCIRF can withstand an
increase in the transfer to operating to a maximum of $250,000 per year on a sustainable basis.
FINANCIAL IMPLICATIONS:
Original HCIRF forecast, as supplied at the November 23 FCSC meeting:
2009 2009 2010 2011 2012 2013 2014
Budget Projected
Revenues
KPC Dividend 1,710 1,937 1,710 1,710 1,710 1,710 1,710
I nterest on L T Debt 4,259 4,260 4,259 4,259 4,259 4,259 4,259
I nterest Income 86 68 26 19 24 43 63
6,055 6,265 5,995 5,988 5,993 6,012 6,032
Expenditures
Transfer to Operating 750 750 750 750 750 750 750
Transfer to Capital 8,085 8,085 5,500 5,500 4,600 4,600 4,600
8,835 8,835 6,250 6,250 5,350 5,350 5,350
Net Revenue (2,780) (2,570) ( 255) ( 262) 643 662 682
(Expense)
Balance, beginning 3,583 3,583 1,013 758 496 1,139 1,801
Balance, end 803 1,013 758 496 1,139 1,801 2,483
2009-11-27
Should the Transfer to Operating line be increased by $250,000 from 2010 to 2014, the HCIRF
forecast would look as follows:
2009 2009 2010 2011 2012 2013 2014
Budget Projected
Revenues
KPC Dividend 1,710 1,937 1,710 1,710 1,710 1,710 1,710
I nterest on L T Debt 4,259 4,260 4,259 4,259 4,259 4,259 4,259
I nterest Income 86 68 22 7 5 16 28
6,055 6,265 5,991 5,976 5,974 5,985 5,997
Expenditures
Transfer to Operating 750 750 1,000 1,000 1,000 1,000 1,000
Transfer to Capital 8,085 8,085 5,500 5,500 4,600 4,600 4,600
8,835 8,835 6,500 6,500 5,600 5,600 5,600
Net Revenue (2,780) (2,570) ( 509) ( 524) 374 385 397
(Expense)
Balance, beginning 3,583 3,583 1,013 504 ( 20) 354 739
Balance, end 803 1,013 504 ( 20) 354 739 1,136
RECOMMENDA TION:
For discussion.
2009-11-27
CITY OF KITCHENER
2010 BUDGET ISSUE PAPER
ISSUE:
FUND:
DEPARTM ENT:
PREPARER:
#27 - Transfer to Gas Capital Investment Reserve
Operating
Fi nance/Uti I ities
Ruth-Anne Goetz, Senior Financial Analyst
BACKGROUND:
At the November 23, 2009 Finance and Corporate Services Committee meeting, Council directed
staff to prepare an issue paper outlining how the transfer to the Gas Capital Investment Reserve
Fund (GCIRF) is calculated.
RA TIONALE / ANAL YSIS:
The annual transfer from the Gasworks operating account to the GCIRF is based on the
requirement that the Delivery Operation in Gasworks is to maintain an accumulated net revenue
position of 50% of the prior year's net revenue.
If net revenues in the Utility are stable, the transfer to the GCIRF is stable. Unfortunately,
volatility in the Utility (due to site remediation and inventory write-downs) in recent years has
resulted in significant fluctuations in the transfer to the reserve. That said, a sufficient balance
has been maintained within the reserve to accommodate these fluctuations in cash flow.
The following table illustrates how the transfer to the Gas Capital Investment Reserve is
calculated:
2009 Projected 2010 Budget
Delivery Program Net Revenue 22,273,907 16,971,982
Other Programs Net Revenue 2,476,032 2,439,685
Transfer to Gasworks Capital (5,776,124) (6,949,000)
Net Revenue, Delivery Operation 18,973,815 * 12,462,667 **
Accumulated Revenue, Beginning 1,327,379 *** 6,607,575
Net Revenue, Delivery Operation * 18,973,815 **12,462,667
Transfer to City Revenue Fund (6,025,114) (6,181,767)
Transfer to GCIRF (7.668505) (3 401.568)
Accumulated Revenue, Ending (50% of previous year's 6,607,575 *** 9,486,908
Net Revenue, Delivery Operation amount)
As noted above, the 2010 budgeted ending Accumulated Revenue for the Delivery Operation is
50% of the 2009 Projected actual Net Revenue, Delivery Operation. Therefore, the Transfer to
GCIRF is the amount required to obtain the desired ending Accumulated Revenue amount.
An increase of $1,000,000 in Delivery Operation Net Revenue in any given year results in a
$1,000,000 increase in the transfer to the GCIRF for that year and a $500,000 reduction in the
transfer in the following year. In the 3rd year, there is a corresponding increase in the transfer to
the GCIRF of $500,000. Conversely, a reduction to net revenue results in an equal reduction to
the transfer to the GCIRF in the current year and a 50% increase in the transfer in the following
year, with a reduction in the transfer in the third year, equal to the 50% increase in the previous
year.
2009-11-27
The net effect is that over a 3 year period, the GCIRF will increase by the $1,000,000, despite
the offsetting corrections in the second and third year.
Given the complexity of the transfer calculation and the volatility experienced in recent years,
staff plan to review the method of transfer calculation in 2010 and will report to Council with
respect to alternatives.
FINANCIAL IMPLICATIONS:
n/a
RECOMMENDATION:
For information
2009-11-27