ORDER NO. 30487 2007-08 KERB CENTRAL APPRAISAL DIS"hRICT BUDGET Came to be heard this the 27th day of August, 2007, with a motion made by Commissioner Letz, seconded by Commissioner Oehler. "I'hc Court unanimously approved by vote of 4-0-0 to: Vote against approval of the Kerr Central Appraisal District Budget for 2007-08 as presented. ~3b~~7 ~. ~~a COMMISSIONERS' COURT AGENDA REQUEST PLEASE FURNISH ONE ORIGINAL AND TEN (10) COPIES OF THIS REQUEST AND DOCUMENTS TO BE REVIEWED BY THE COURT MADE BY: Judge Tinley OFFICE: County Judg MEETING DATE: August 27, 2007 TIME PREFERRED: SUBJECT: Consider, discuss and take appropriate action on adopted 07-08 Kerr Central Appraisal District budget. (Judge Tinley) EXECUTIVE SESSION REQUESTED: (PLEASE STATE REASON) NAME OF PERSON ADDRESSING THE COURT: Judge Tinley ESTIMATED LENGTH OF PRESENTATION: IF PERSONNEL MATTER -NAME OF EMPLOYEE: Time for submitting this request for Court to assure that the matter is posted in accordance with Title 5, Chapter 551 and 552, Government Code, is as follows: Meeting scheduled for Mondays: 5:00 PM previous Tuesday THIS REQUEST RECEIVED BY: THIS RQUEST RECEIVED ON: @ .M. All Agenda Requests will be screened by the County Judge's Office to determine if adequate information has been prepared for the Court's formal consideration and action at time of Court Meetings. Your cooperation will be appreciated and contribute towards your request being addressed at the earliest opportunity. See Agenda Request Rules Adopted by Commissioners' Court. KERR CENTRAL APPRAISAL DISTRICT P. O BOX 294387 / 1836 JUNCTION HIGHWAY KERRVILLE, TEXAS 78029-4387 June 29, 2007 Taxing Entities served by Kerr Central Appraisal District Re: 2008 Proposed Budget Dear Taxing Entities: The Board of Directors has prepared the Kerr Central Appraisal District's operating budget for 2008. A copy of the 2008 Budget is included. The Board has set August 23, 2008 at 1:30 PM for the public hearing at the Kerr Central Appraisal District office at 1836 Junction Highway in Kerrville, Texas to consider the budget. If the budget is approved at the public hearing the budget will take effect immediately for the 2008 tax year unless vetoed or disapproved by a majority of the governing bodies of the county, school districts, cities and towns served by the appraisal district. A majority of the voting taxing units must pass resolutions vetoing or disapproving the adopted budget within 30 days after the date the budget is adopted. A copy of the process taken from the Appraisal District Director's Manual is enclosed. If you have any Questions concerning the 2008 Proposed Budget please feel free to contact me, or your representative on the Appraisal District Board of Directors. If you need preliminary values in order to assist you in preparing your own operating budget please get in touch with me or my Deputy Chief, Sharon Capeheart . ~nk ou ~~. P. H. "Fourth' , Chief Appraiser 830-895-5223 FAX 830-895-5227 Email kcadCa~ktc.com Web Site www.kerrcad.org ~. ~ ~ KERR CENTRAL APPRAISAL DISTRICT P. O BOX 294387 / 1836 JUNCTION HIGHWAY KERRVILLE, TEXAS 78029-4387 Appraisal District Director's Manual February 2006 Edition Public Hearing and Publication of Budget The board of directors must hold a public hearing, subject to the requirements of the Open Meetings Act, to consider the budget. This hearing gives taxing units and the public an opportunity to observe and comment on how funds are being spent. The law does not require the board to hold the hearing on a specific date, but the budget must be finally approved before September 15. The September 15 date permits taxing units participating in the district to include their share of appraisal district cost in their own budgets. If the fiscal year has been changed, the chief appraiser must prepare a proposed budget before the 15th day of the seventh month preceding the first day of the fiscal year established by the change. The board of directors must adopt a budget for the fiscal year before the 15th day of the fourth month preceding the first day of the fiscal year established by the change. Before the board holds the budget hearing, the board's secretary must deliver to the presiding. officer of the governing body of each taxing unit in the district written notice of the date, time and place of the hearing. The secretary must deliver this notice no later than the 10th day before the date of the budget hearing. Not later than 10 days before the public hearing date, the chief appraiser must publish a notice of the hearing in the newspaper. The one-quarter page notice must be published in a newspaper or tabloid of general circulation in the appraisal district's county. The notice may not be published in the part of the paper in which legal notices and classified advertisements appear. Comptroller Rule 9.3048 sets out the content of the notice. The notice must state where and when the public hearing will be held, the total amount of the proposed budget, the amount the proposed budget is increased from the current year, the number of employees compensated under the current budget and-the number to be compensated under the proposed budget. The notice must also state the name, address and telephone number of the appraisal district and, at the chief appraiser's option, a statement explaining any significant differences between the current and the proposed budgets. The notice must also state that the appraisal district is supported solely by payments from taxing units in the appraisal district. In addition, the notice must contain the following statement: ~- 830-895-5223 FAX 830-895-5227 Email kcad(c~ktc.com Web Site wvvw.kerrcad.org KERR CENTRAL APPRAISAL DISTRICT P. O BOX 294387 / 1836 JUNCTION HIGHWAY KERRVILLE, TEXAS 78029-4387 "If approved by the appraisal district board of directors at the public hearing, this proposed budget will take effect automatically unless disapproved by the governing bodies of the county, school districts, cities; and towns served by the appraisal district. A copy of the proposed budget is available for public inspection in the office of each of those governing bodies." The rule and notice form appear in Appendix C. Voting taxing units may veto the approved budget. To veto, a majority of the voting taxing units must pass resolutions disapproving the adopted budget. These units must file resolutions with the board's secretary within 30 days after the date the budget is adopted. If enough veto resolutions are filed, the budget does not take effect. The board must adopt a new budget within 30 days of disapproval. Whether a new budget publication is required before the hearing to adopt a new budget is unclear. Advice from legal counsel should be requested. The board of directors may amend the approved budget if the board's secretary delivers to the presiding officer of each taxing unit's governing body a written copy of the amendment proposal. The secretary must deliver this notice at least 30 days before the date the board intends to act on the amendment. Voting taxing units may disapprove a budget amendment under the general authority given to taxing units to disapprove a board action. Voting taxing units must file disapproval resolutions with the board's secretary by a majority of the voting taxing units within 15 days of the amendment's adoption. Each taxing unit must pay its share of the budget in four equal installments, due at the end of each calendar quarter (December 31, March 31, June 30 and September 30). The first payment is due before January I of the year in which the budget takes effect. A taxing unit's governing body and the chief appraiser, however, may agree on a different method of payment. If a taxing unit does not pay on time, the payment becomes delinquent and incurs a penalty of 5 percent of the payment amount. Interest accrues at an annual rate of 10 percent. The appraisal district has no authority to waive or rescind the penalty and interest imposed on a delinquent payment. If the budget is amended, any change in the amount of a unit's cost allocation is apportioned among the payments remaining. 830-895-5223 FAX 830-895-5227 Email kcad(c~ktc.com Web Site www.kerrcad.org ~0a8 Proposed budget Kerr Central Appraisal District P.O. Box 294387 1836 Junction Highway Kerrville, TX 78029-1885 X830) 895-5223 BOARp MEMBERS Kirk Grin, Chairman Charles Lewis, ice Chair Philip Stacy, Secretary Stanley ~ear~ Ray Orr Diane. Bolin, CTAC P. H. Coates, IV thief Appraiser Sharon E. Capeheart Deputy Chief 2008 Proposed Budget June 28, 2007 2 Expenditures Per Line Item Comparison Line Item 5006 Salaries 5010 Employer Portion of Retirement 5012 Medicare Insurance 5015 Employee Medical Insurance 5016 Texas Employment Commission 5030 Appraisal Review Board 5034 Debt Service -Vehicles 5035 Travel and Mileage 5040 Annual Audit 5045 Mapping Expense 5055 Debt Service -Building 5060 Deed Copies 5070 Leased Equipment 5075 Telephone 5080 Utilities 5085 Grounds 8 Building Maintenance 5090 Consultant -Appraisal 5100 Consultant -Legal & Expert 5105. Liability/Vlforkers Compensation 5110 Publishing/Publications 5120 Schools/Employee Education 5130 Postage 5135 Printing 5136 Professional Dues 5140 Office Supplies 5145 Furniture and Fixtures 5150 Board of Directors 5155 Equipment Maint. and Reserve 5170 Building Reserve 5180 Software Support 5185 Debt Service -Appraisal System 5200 Banking Fees TOTAL- TOTALS 2007 2008 Diff Diff % Total $394,866 $422,661 $27,795 7% 55.50% $31,939 $34,163 $2,224 7% 4.49% $5,726 56,129 $403 7% 0.80% $60,794 $64,380 $3,586 6% 8.45% $2,970 $2,970 $0 0% 0.39% $10,500 $7.0,500 $0 0% 1.38% $76,115 $76,145 $0 0% 2.12% $72,500 512,500 $0 0% 1.64% $5,000 55,000 $0 0°!0 0.66°/O $3,000 53,000 $0 0% 0.39% $21,240 $21,240 $0 0% 2.79% $2,000 52,000 $0 0% 026% $4,513 $4,513 $0 0% 0.59% $7,200 58,400 $1,200 17% 1.10% $7, 720 $8,400 $680 9% 1.10% $5,678 55,765 $87 2% 0.76% $18,000 $18,000 $0 0% 2.36% $72,000 $12,000 $0 0% 1.58% $5,800 $6,000 $200 3% 0.79% $3,500 $3,500 $0 0% 0.46% $s,~5v $x,550 $o o°i° o.8s°i° ,$`14,000 $1.8,000 $4,000 29% 2.36% $8,576 $8,576 $0 0% 1.13% $2,265 52,265 $0 0°l0 0.30% $5,000 $6,500 $1,500 30% 0.85% $2,500 $2,500 $0 0% 0.33% $200 $200 $0 0% 0.03% $4,500 54,500 $0 0% 0.59% $3,500 $3,500 $0 0% 0.46% $30,203 $21,000 -$9,203 -30% 2.76% $70,000 $20,662 $10,662 107% 2.71% $120 $120 $0 0% 0.02% $718,475 $761,609 543,134 6% 100.00% 2008 Proposed Budget ,June 28, 2007 3 5006 Salaries: Positions 2007 COLA Merit 2:008 Tot. % $ + 1. Chief Appraiser $68,315 3.30% $70,569 3.30% $2,254 2. Deputy Chief $44,640 3.30% $46,113 3.30% $1,473 3. Senior Appraiser $43,378 3.30% $44,809 3.30% $1,431 4. Comm. App. RPA $33,145 3.30% $34,239 3.30% $1,094 5. Field Appraiser RPA $30,685 3.30% $31,698 3.30% $1,013 6. Ag Appraiser RPA $30,460 3.30% $31,465 3.30% $1,005 7. Field Appraiser III $27,071 3.30% $27,964 3.30% $893 8. Abstractor $27,762 3.30% $28,678 3.30% $916 9. GIS Manager $40,071 3.30% $41,393 3.30% $1,x22 10. Exemption Spec. li $25,461 3.30% $26,301 3.30°~ $840 11. Exemption Speci. i $22,682 3.30% $23,431 3.30°~0 $749 Allocated Merit Raises TOTALS $393,670 3.30% $406,661 3.30% $12,991 Merit Raise Remaining $1,194 $16,000 Merit Raise Allocated $13,066 0 $0 Total Salary Allocated $394,864 $422,661 7.04% $27,797 '''~'" A survey of appraisal districts salary schedules comparable to KCAD was conducted. The 2008 line item for salaries is an actual increase of $27,797 or a 7% total increase over the 2007 line item. A 3.3% COLA was given to each employee and was based on the Social Security COLA for 2007. There are a total of 11 staff members for 2008: With the rapidly escalating real estate market and changes in the property tax laws it is imperative that Kerr CAD remain competitive in the job market in order to retain trained quality personnel. Training and educational casts for new employees is very expensive. Productivity is also lost when training a new employee; therefore, it is in the best interest to our taxing entities if our well trained and educated employees are retained. The total salary line item for 2008 is $~22,C61. 5010 -Employers iRe>irrerr~ent: KCAD has an independent employee retirement plan through Pian Data. All employees are required to partiapate in this plan. The Kerr CAD Board of Directors has elected to fund 8% of the employee's salary for their retirement plan. Details of this line item are as follows: Tota12008 Salaries $ 422,661 KCAD Matching Percentage $ X 0.08 KCAD Contribution $ 33,813 Administration Fee $ + 350 TOTAL $ 34,163 2008 Proposed Budget June 28, 2007 4 5012 -Employer Medicare: KCAD is responsible for the Medicare tax on each of the employee's wages. This rate is equal to 1.45 percent of the fast $125,000 paid to each employee per year. Details of this item are as follows: Total 2008 Salaries $ 422,661 Medicare Rate x 0.0145 TOTAL $ 6,129 5095 - Employee Medical Insurance: Kerr CAD provides health insurance to its employees through the Texas Association of Counties. The carrier for Texas Association of Counties is Blue Cross /Blue Shield. Per employee payme- nts for 2007 are $435.47 per month. Recent conversatiorES with Texas Assocfatzxm of Counties are anticipating a 12% increase for 2008. They do not determine the actual premiums until September or early Oc#ober therefore we wilt leave this item the same as las# year. Details of this expenditure follow: KCAD Contribution Per Month $487.73 Number of Employees x 11 Total Monthly Contribution $5,365.03 Number of Months x 12 TOTAL 2008 Estimate $64,380 5016 -Texas i~nplQVpie~tt CcrxuQn, KCAD is responsible for the payment of each employee's unemployment tax through the Texas Workforce Commission. This tax is a percentage of the first $9,000 of the empbyee's quarterly salary. These rates change annually and are based on the number of employee's hired and tired during the previous year, Since our record with the Texas Workforce is excellent this line item will remain at $2,970. 5030 -Appraisal Review ~Qard: KCAD is responsible for the Appraisal Review Board stipend. The reimbursement covers the ARB member's time, travel, and other related costs to serving on this board. The amount requested remains at $10,500 for 2008 the same as the 2007 amount. Reimbursement per Member $2,000 Number of Members x 5 TOTAL $10,000 Education + 500 TOTAL $10,500 2008 Proposed Budget June 28, 2007 S ~,,,,. 5034 -Debt Service Vehicles: Kerr CAD is responsible for and required by law to physically inspect properties located within Kerr County. In June of 2004, the lease purchase ended and the CAD replaced the four vehicles. The CAD used The Texas Building and Procurement Commission who is authorized to provide purchasing services for local governments pursuant to Title 8 Subtitle C Chapter 271, Subchapter D sections 271.082 and 271.083 of the Local Government Code. This line item covers the vehicle payments for four vehicles. The vehicle payments are $16,115.04 or $1,342.92 per month for 2008. 5035 -Travel and Mileage; Fuel costs for the first two quarters of 2008 have increased. The heaviest driving period for the CAD is the fall and winter months during our appraisal period. This tine item also includes maintenance and tires. This item will remain unchanged for 2008. This item also includes other travel expense and also pertains to meals and hotel expense when employees are sent to school. A typical five day stay in a hotel, including meals in Austin is approximately $600 along with continuing education expenditures. This expense for 2008 is expected to be 5 000. The total for this item for 2008 is $12,500. 5044 -Annual Audit: Section 6.063 of the Property Tax Code requires that the district have an annual audit by a Certified Public Accountant. The Board of directors has elected to bid out the audit for the 2007 finanaat year which will conducted in 2008. The current estimate for the 2007 audit to be conducted in 2008 is $5,040. 5045 - Mapptn_p Expense: ~ The district has made parcel mapping a priority, having mapped the district's roads, abstracts, subdivisions, school district boundaries, and approximately 9$% of the ownership parcels in the county. This dramatic progress has taken place over previous years utilizing very conservative expenditures. The line item will remain $3,000 for 2008. 5055 - Qebt Se~'vice -- Buildin4: The CAD building is owned by Kerr Central Appraisal District. The monthly payments are $1,769.98 per month for a yearly total of $21,239.76 for a budget line item of $21,240 for 2008. 5060 -Deed Copies: In order to maintain correct property ownership, KCAD is required to purchase copies of real property deeds from the Kerr County Clerk. This item is $2,000 for 2008. 5070 -Leased Equipment: The CAD leases a copy machine and a postage machine. This line item is $4,513 for 2008. 5075 -Telephone: This item includes basic telephone equipment lease and service, long distance service, cellular telephone service, and Internet subscription. used on 2007 and early 2008 usage, this item will be increase to $8,400 for 2008. 2008 Proposed Budget June 28, 2007 6 5084 -Utilities: The District's utility expense covers city water and electricity. Anticipated water costs are $240 per year. Electricity costs are running approximately $700 per month. The amount requested for 2007 is $8,400. 5085 -Building and Grounds Maintenance: Building and grounds maintenance includes trash pickup, building leaning, lawn care, and pest control, There is a $87 increase for trash pickup for 2008. The details of this main#enance is as follows: Expense /Month /Year Trash Pickup $98.23 $1,179 Building Cleaning $150 $1,800 Outside Maintenance $198 $2,376 Pest Control $25 $ 300 Termite Inspection 11.0 TOTAL $ 5,765 5090 -Consultant -Appraisal KCAD contracts out the appraisals on utilities, minecafs, pipelines, and industrial properties to the industrial appraisal fim~, Capitol Appraisal had a cost of $15,000 for 2007 and should not increase for 2008. Consultants are sometimes used in order to establish values on out of the ordinary or unique properties. ,~ The anticipated cost for this service is estimated at $3,000 for 2008. The 2008 total amount is $18,000. 5a4D - Consultant- L~asl ~ ~rper# ~tnnQSs KCAD maintains a contract with the law office of Peter Low. Peter Low charges $150 per hour forlitigation and $125 for non-litigation fees. In the event Kerr CAD has to litigate, this line item could go up significantly. This line item for 2008 will remain $12,000. 5105 -Liability and Workers Compensation: This line item covers workers compensation, general liability, automotive liabi{ity, errors and ornrssions, and real and personal property insurance. This insurance is through the Texas Municipal League Intergovernmental Risk Pool (TML). This line item will have a slight increase for 2008 to $6,000. 5110 - Publishin-_g an~- Publications: This line item includes required newspaper advertisements, property asset listings, and appraisal guides. This line item has a total of $3,500. 5120 -Schools and Emplo~ree Education: According to Section 5.04, of the Property Tax Code, an appraisal district shall reimburse an employee for all actual and necessary expenses, tuition, other fees and costs of materials incurred in attending, with the chief appraiser's approval, a course or training program conducted or approved by the Board of Tax Professional Examiners. This item is a total of $6,550 the same as Last year. gar 2008 Proposed Budget June 28, 2007 5130 - Postage: In 1999, Kerr CAD began using an outside mailing firm to print and mail the required appraisal notices. This saves the district some postage. The district is currently charged $.70 for each address correction from the Post Office. Due to a postage increase in first class mail along with increases in certified mail and. return receipt services this item will increase in 2008 to $18,000. 5135 -Printing: This line item includes expenses such as printing of Notices of Appraised Value, Appraisal Cards, Appraisal Rolls and envelopes. This item for 2008 is estimated at $8,576. 5136 -Dues: This line item is devoted to the registration of the district and employees with different state agencies and trade organizations. Registration with the Board of Tax Professional Examiners is a requirement bylaw. Affiliation with the Texas Association of Appraisal Districts allows KCAD to enroll in state classes for reduced tuition and keeps the district informed of changing rules and fawn. A detailed description of this tine item follows: Board of Tax Professional Examiners $680 Texas Association of Appraisal Districts $900 International Association of Assessing Officers $ 155 Texas Association of Assessing Officers $ 80 M.L.S. Membership $ 300 Texas Building & Procurement Commission $ 100 TAAD Southwest Chapter $ 15 Visa Charge Membership X35 TOTAL $2,265 5140 ~ Dice Supplies: This line item includes aH miscellaneous offrce suppties used in the district. These items include paper, writing utensils, film, toner cartridges, and other supplies. The amount requested for 200$ is $6,500. 5145 -Furniture and Fixtures: New furniture purchases have been kept to a minimum. Because of this, some office furniture such as desk chairs are in need of replacement, the amount requested for this line item is $2,500 for 2008. 5150 -Board of Airectors: This line item is utilized to purchase director manual and reference material for the Board of Directors. A portion of this line item is also utilized to purchase awards of appreciation to outgoing board members and name plaques. The line item remains at $200. 2008 Proposed Budget June 28, 2007 8 5155 -Equipment Maintenance: This item includes the maintenance of PC computers, networks, postage machine and copy machines. For 2008 Kerr CAD is designating $4,500 of its self-generated income from property record card sales, computer generated lists, map sales, and bank interest towards this line item. Therefore, $4,500 will be deducted from the Cash Allocated Budget allocated to the entities. This line amount remains the same at $4,500. 5170 - Buildin_g Reserve: A building reserve of $3,500 per year was established when KCAD purchased the current building. This fund is reserved and cannot be utilized for any purpose other than replacement or repair to major items regarding our facilities. The building was constructed in the mid 1970s and is in need of repairs and renovation. In 2006 the board elecfed to replace the existing roof with a new metal roof. Other renovations are being considered such as parking lot resurfacing, floor coverings, wall coverings, window replacement or repair as well as other needed repairs. The amount will remain at $3,500 for 2008. 5~80(e) - Soiftware Support-True A.utcrmation: Kerr CAD converted their old appraisal computer system to True Automation in October of 2006. True Automation is the fastest growing CAD appraisal software company in the state True Automation calls their system the PACS System. This line item provides for continuing maintenance and support of the PACS System by True Automation. Two other taxing entities in Kerr County use theircollection software as well. This system is the lifeblood of the district. Every property account is recorded, updated, and appraised through this system and the tax roll is generated resulting in the values used to levy taxes for every taxing entity serviced by Kerr CAD. The tine item for this amount will be reduced for 2008 to $21,000. Kerr CAD's new appraisal system provider is True Automation. This system began implementation in October of 2006. The PACS Appraisal System is being used for generation of the tax rolls for the first time in 2007. The total cost of this system was $144,049. The purchase of this system included the PACS Software, a SQL Server, appraisal user licenses, GIS Appraiser license, conversion, software installation, training, hardware installation, required third party software, a database server, a job server, PC memory upgrades, a firewalt device, a 16 port switch and a communications rack. Kerr CAD financed this system vvith Capital City Leasing in Austin, Texas with a note of $107,000 for six years at 5.3% fixed interest with quarteriy payments of $5,165.50 resulting in a new line item amount of $20,6fi2 beginning in 2008. ft~ We are now being assessed service charges on our bank account. This item for 2008 is $120. ~.r 2008 Proposed Budget June 28, 2007 2007 ESTIMATED ENTITY ALLOCATION 9 The 2008 Budget allocation is based on the data currently available, being the 2006 appraised values and taz rates. These are subject to change once the 2007 data is available. 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