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2016 10-17 CCP Joint Work Session with Financial Commission
AGENDA CITY COUNCIL/FINANCIAL COMMISSION JOINT WORK SESSION Monday, October 17, 2016 6:30 p.m. City Hall — City Council Chambers Call to Order II. Approval of Agenda III. Enterprise Funds a. Earle Brown Heritage Center b. Centerbrook Golf Course c. BC Liquor IV. Utility Funds a. Water Utility b. Sanitary Sewer Utility c. Storm Drainage Utility d. Streetlight Utility e. Recycling Utility V. Future Budget Discussions/City Council Meetings Work Sessions 1) Removed Nev ewe= -7, 2016 City Council Meetings 1) Utility Rates Adopted November 28, 2016 2) Public Hearing & Budget Adoption December 5, 2016 VI. Adjournment DATE: October 17, 2016 TO: Curt Boganey, City Managio FROM: Nathan Reinhardt, Finance Director SUBJECT: 2017 Enterprise Fund Budgets Recommendation: It is recommended that the City Council consider providing direction to staff regarding the Enterprise Fund budgets for 2017. Background: Enterprise Funds are programs provided by the City which generate their own revenues for operations and capital maintenance. In the case of the Brooklyn Center Liquor fund, it's expected to generate enough revenue to support capital projects in other funds of the City, thereby reducing the need of funding from the property tax levy. The City operates the following three Enterprise Funds: ® BC Liquor ® Centerbrook Golf Course o Earle Brown Heritage Center Staff has attached and will present information on the expected revenues and expenditures for operation of the City's Enterprise Funds for 2017. The expenditures include total direct and indirect costs including depreciation of capital assets and administrative costs. Fund narratives, budgeted amounts, and net income information for each fund from 2009 through the 2018 budgets are attached. Strategic Priorities: ® Enhanced Community Image Alissior.: Busurirra an attractive, clean:, s.f nchush", c.,,..,,..,rr7, that end.u.mces the quadio oflife for AlPeople and preserves the public trust City of Brooklyn Center 2017 Budget -Enterprise Funds Summary 60900 61300 61700 Municipal Centerbrook Earle Brown Off -Sale Golf Heritage Liquor Course Center Total Revenues Charges for goods and services $ 6,078,037 $ 241,500 $ 4,905,555 $ 11,225,092 Investment earnings 13,148 - 10,296 23,444 Miscellaneous 2,500 9,750 - 12,250 Total Revenues 6,093,685 251,250 4,915,851 11,260,786 Expenditures Enterprise operations 5,954,543 283,848 4,944,195 11,182,586 Total Expenditures/Expenses 5,954,543 283,848 4,944,195 11,182,586 Other Financing Sources and Uses Transfers in - 45,000 - 45,000 Transfers out (178,219) (6,872) (394,254) (579,345) Total Other Financing Sources & Uses (178,219) 38,128 (394,254) (534,345) Net Change in Fund Balance $ (39,077) $ 5,530 $ (422,598) $ (456,145) 2 Brown •' Center Department Name: Community Activities, Recreation & Services Earle Brown Heritage Center Department/Division Mission: To deliver a high quality customer experience by providing exceptional customer service and extraordinary food service in an uncommon setting. Department/Division Description: Earle Brown Heritage Center is comprised of four divisions; Convention Center, Administrative Services, Catering Services and Commercial Office Rentals. These Divisions provide for the provision of maintenance, conference services, custodial functions, equipment servicing, development of menus, preparing and serving of food and beverage for events at Earle Brown Heritage Center. Maintenance of buildings and grounds for the commercial office spaces/buildings located at Earle Brown Heritage Center for 3 tenants. A management agreement with Flik International for the food and beverage is currently in place through the year 2019. Ivey Initiatives focused on the achievement of strategic priorities/value propositions Customer Intimacy ® Deliver a High Quality of Service We will strive to maintain our current level of 91% repeat of corporate clients, by reviewing feedback from event evaluations and growing our new creative team, which was initiated in 2014 to foster innovations and enhancements to our customer experience. Community Image ® Premier Conference Facility and Centerpiece for the City of Brooklyn Center In 2017, the Earle Brown Heritage Center will celebrate 27 years of operation as one of the regions premier conference and events facilities, and as a centerpiece of the Brooklyn Center community. Through our 2017 marketing efforts, we will continually highlight Earle Brown Heritage Center and the City of Brooklyn Center. Key Infrastructure Investments ® Increase Capital Fund Transfer In 2017, we are increasing our revenue goals to 4.8 million. By doing so, our goal is to increase our yearly trangfer of fiµnrac ;ntn cmr Cnnifnl Tmpinyementc Fiµn j frnm X250,000 to $300,000, Staffing Levels Positions FTEs 2016 2017 2018 • EBHC Manager 1 1 1 • Secretary/Receptionist 1 1 1 • Secretary/Billing Clerk 1 1 1 • Operations Director 1 I 1 • Sales Director 1 1 1 • Sales Managers 3 3 3 • Maintenance Custodian 2 3 32 2 2 2 2 2 • Crew Chiefs • Part-time Staff 21 22 22 Total Strategic Functions/Division(s): ® Administration Division o This division provides administrative duties for all divisions. Provide a high level of customer service to guests and vendors. ® Convention Center Division o This division is responsible for the daily operations for all events. To promote and sell all rooms, manage food, beverage, audio visual equipment and special requests made by clients. • Catering Division o This division is responsible for facility owned equipment, product, and building maintenance related to catering. Flik food and beverage contract expenses are found in this area. ® Office Rental o This division responds to any tenant concerns and maintains buildings. Annual Goal and Strategies: 1. Promote and sell the facility in accordance to the 2017 Marketing Plan. a. Participate in five industry associations to network for business b. Add a minimum of 29 new corporate clients c. Work with Flik International, Embassy Suites, and other area hotels on bookings of events. 5 2. Deliver a high quality customer experience a. Build interpersonal relationships with clients to generate higher customer satisfaction, commitment and loyalty. b. Client requests and changes will be responded to quickly. c. Showcase food & beverage services each day based upon client requests and current market trends. 3. Be responsible to our environment by reducing our resource use and food waste. a. Reduce electrical consumption by upgrading light fixtures b. Be part of the Trim Trax program on food waste reduction Annual Operating Goal Performance Measures: Performance Objectives Description of Performance Measure Performance Levels *Actual Value Target Value Increase Revenue 4,534,739 4,802,380 Control Expenses (Percentage of Cost to Revenue) 43.47%/62.26% 41.90%/67.00% Customer Satisfaction Rating 91% 99% New Corporate Clients 29 29 Revenue per Event (Corporate) $10,268 $10,600 Increase Misc. Catering Sales $36,823 $47,614 *2015 data EARLE BROWN HERITAGE CENTER (EBHC) FUND - 61700 ENTERPRISE FUND 5586 - COST OF SALES-MISC 1,255 - 2016 - - 0.00% - 5591 -COST OF SALES -LABOR 2014 2015 September 2016 2017 0.00% 2018 Object Code / Description Actual Actual YTD Budget Budget Change Budget 61700 - EARLE BROWN HERITAGE CENTER 141,876 133,436 86,630 156,369 157,975 1.03% 161,408 OPERATING REVENUES 117,600 135,600 117,400 123,600 126,600 2.43% 129,600 4821 - ROOM RENTALS $ (772,768) $ (744,607) $ (596,488) $ (780,000) $ (800,000) 2.56% $ (810,000) 4822 - LABOR CHARGES (26,576) (22,287) (18,635) (25,000) (25,000) 0.00% (25,000) 4823 - EQUIPMENT RENTALS (409,147) (374,926) (323,603) (420,000) (440,000) 4.76% (460,000) 4825 - COMMON AREA MTNCE (10,322) (12,220) (16,399) (13,063) (13,063) 0.00% (13,063) 4827 - SECURITY SERVICES (24,075) (21,688) (13,800) (28,000) (28,000) 0.00% (28,000) 4828 - CLIENT SERVICES (66,681) (62,247) (38,731) (66,000) (70,000) 6.06% (70,000) 4829 - MISCELLANEOUS (3,510) (3,120) (2,700) (4,500) (4,500) 0.00% (4,500) 4831 -OFFICE RENTALS (99,480) (100,122) (75,241) (103,175) (103,175) 0.00% (103,175) 4842 -SERVICE CHARGES (512,883) (517,739) (396,024) (543,430) (559,100) 2.88% (580,100) 4844 - FOOD & BEVERAGE SALES (2,281,312) (2,298,614) (1,791,169) (2,444,530) (2,469,383) 1.02% (2,499,531) 4845 - LIQUOR/WINE/BEER SALES (272,279) (292,867) (173,816) (341,985) (345,720) 1.09% (349,900) 4848 - MISCELLANEOUS SALES (39,198) (36,823) (19,461) (49,950) (47,614) -4.68% (48,328) TOTAL SALES AND USER FEES (4,518,231) (4,487,260) (3,466,067) (4,819,633) (4,905,555) 1.78% (4,991,597) 5586 - COST OF SALES-MISC 1,255 - - - - 0.00% - 5591 -COST OF SALES -LABOR 1,233,960 1,180,142 768,175 1,367,395 1,367,395 0.00% 1,408,312 5592 - COST OF SALES -FOOD 594,602 584,286 407,126 650,600 650,600 0.00% 641,785 5593 - COST OF SALES -SUPPLIES 141,876 133,436 86,630 156,369 157,975 1.03% 161,408 5594 - COST OF SALES-MGMT FEES 117,600 135,600 117,400 123,600 126,600 2.43% 129,600 TOTAL COST OF GOODS SOLD 2,089,293 2,033,464 1,379,331 2,297,964 2,302,570 0.20% 2,341,105 TOTAL OPERATING REVENUES (2,428,938) (2,453,796) (2,086,736) (2,521,669) (2,602,985)3.22% (2,650,492) OPERATING EXPENSES 2,277 3,192 2,800 3,400 21.43% 3,700 1,911 6101 - WAGES & SALARIES -FT EMPLOYEES 613,289 615,023 482,972 661,301 717,325 8.47% 741,210 6102 -OVERTIME -FT EMPLOYEES 2,737 2,132 1,159 1,000 1,000 0.00% 1,001 6103 - WAGES -PART TIME EMPLOYEES 164,504 151,072 107,661 181,896 181,600 -0.16% 185,500 6104 - OVERTIME -PART TIME EMPLOYEES 100 37 59 536 - 0.00% - 6111 -SEVERANCE PAY 6,604 6,006 4,809 - - 0.00% - 6122 - PERA COORDINATED PLAN 54,268 53,523 39,459 65,426 66,775 2.06% 68,567 6125 - FICA - SOCIAL SECURITY 49,665 49,168 37,484 52,340 55,202 5.47% 56,681 6126 - FICA - MEDICARE 11,615 11,499 8,766 12,241 12,909 5.46% 13,258 6131 - CAFETERIA PLAN CONTRIBUTIONS 108,527 111,593 92,773 161,640 175,344 8.48% 189,371 6141 - UNEMPLOYMENT COMPENSATION 502 854 2,317 - - 0.00% - 6151 - WORKER'S COMP INSURANCE 21,087 24,969 17,967 23,845 25,803 8.21% 26,395 TOTAL PERSONAL SERVICES 1,032,898 1,025,876 795,426 1,159,689 1,235,958 6.58% 1,281,983 6201 - OFFICE SUPPLIES 6202 - COPYING SUPPLIES 6203 - BOOKS/REFERENCE MATERIALS 6211 -CLEANING SUPPLIES 6212 - MOTOR FUELS 6214 - CLOTHING & PERSONAL EQUIPMENT 6215 - SHOP MATERIALS 6216 - CHEMICALS/CHEMICAL PRODUCTS 6217 - SAFETY SUPPLIES 6219 - GENERAL OPERATING SUPPLIES 6223 - BUILDINGS & FACILITIES 6225 - PARK & LANDSCAPE MATERIALS 6226 - SIGNS & STRIPING MATERIALS 6227 - PAINT SUPPLIES 6237 - LAUNDRY SUPPLIES 6239 - OTHER REPAIR & MAINT SUPPLIES 6241 - SMALL TOOLS 6242 - MINOR EQUIPMENT 6243 - MINOR COMPUTER EQUIPMENT TOTAL SUPPLIES 6301 - ACCTG, AUDIT & FIN'L SERVICES 6303 - LEGAL SERVICES 6307 - PROFESSIONAL SERVICES 6321-TELEPHONE/PAGERS 6322 -POSTAGE 6331 -TRAVEL EXPENSE/MILEAGE 6333 - FREIGHT/DRAYAGE 6341 - PERSONNEL ADVERTISING 6349 - OTHER ADVERTISING 2,705 2,277 3,192 2,800 3,400 21.43% 3,700 1,911 1,711 1,570 2,400 2,550 6.25% 2,800 27 299 - 200 200 0.00% 200 1,320 77 1,345 3,300 3,300 0.00% 3,300 43 62 473 200 200 0.00% 200 788 536 442 1,040 1,040 0.00% 1,040 71 123 113 650 650 0.00% 650 4,957 6,007 1,942 5,900 5,900 0.00% 5,900 957 1,354 668 1,300 1,300 0.00% 1,300 28,116 27,597 18,589 32,500 32,500 0.00% 32,500 22,610 22,724 19,105 28,000 28,000 0.00% 28,000 5,350 4,003 1,627 5,900 5,900 0.00% 5,900 - 257 - 450 450 0.00% 450 1,254 1,415 1,790 2,750 2,750 0.00% 2,750 - 6 - 80 80 0.00% 80 7,929 6,205 2,069 9,000 9,000 0.00% 9,000 1,096 626 511 1,200 1,200 0.00% 1,200 59,356 45,249 46,665 84,000 98,000 16.67% 104,000 33,625 2,544 2,014 2,800 46,300 1553.57% 11,050 172,115 123,072 101,642 184,470 242,720 31.58% 214,020 2,788 1,684 1,956 2,000 2,000 0.00% 2,000 65 149 - 1,000 1,000 0.00% 1,000 36,458 29,285 25,321 51,900 70,900 36.61% 45,200 10,617 8,735 5,765 9,960 9,922 -0.38% 10,217 1,616 554 473 2,950 2,450 -16.95% 1,800 978 643 355 1,000 1,000 0.00% 1,000 121 - - 500 500 0.00% 500 293 202 - 800 800 0.00% 800 121,206 121,489 76,416 145,925 168,625 15.56% 174,700 6381 - ELECTRIC 123,604 121,306 2016 143,500 143,500 0.00% 153,500 6382 -GAS 2014 2015 September 2016 2017 -32.06% 2018 Object Code / Description Actual Actual YTD Budget Budget Change Budget 6351 - PRINTING 18,623 16,189 1,887 15,500 15,500 0.00% 16,500 6402 -EQUIPMENT SERVICES 61,402 45,026 32,119 66,300 66,300 0.00% 66,300 6403 - BLDGS/FACILITIES MAINT SERVICE 3,834 3,918 2,979 5,650 5,650 0.00% 5,650 6406 - MULTI -FUNCTION MTNCE 2,717 3,023 1,622 3,450 3,600 4.35 % 3,725 6408 - COMMUNICATION/INFO SYSTEMS - 118 - 981 - 1,900 - 1,900 0.00% 0.00% 1,900 6409 - OTHER REPAIR & MAINT SVCS 1,308 1,308 134,669 4,300 4,300 0.00% 4,300 6413 - OFFICE EQUIPMENT 6415 - OTHER EQUIPMENT 976 202,604 495 177,567 - 139,265 205,500 210,500 2.43% 215,500 6421 - SOFTWARE LICENSE 555 7,040 - 7,837 7,300 - 8,279 - 10,350 0.00% 25.02% 10,705 6422 - SOFTWARE MAINT 6423 - LOGIS CHARGES 17,946 18,064 13,495 23,237 24,377 4.91% 25,284 6428 - PROTECTION SERVICES 15,021 14,955 9,510 19,000 19,000 0.00% 19,000 6432 - CONFERENCES AND SCHOOLS 6,915 7,968 2,857 15,100 16,100 6.62% 17,400 6433 - MEETING EXPENSES 652 550 580 900 900 0.00% 1,000 6434 - DUES & SUBSCRIPTIONS 3,280 4,106 4,104 3,770 4,570 21.22% 4,600 6435 - CREDIT CARD FEES 36,855 39,398 26,640 27,000 32,000 18.52% 33,800 6436 - UNCOLLECTIBLE CHECKS/DEBTS (778) 1,971 - - 0.00% - 6438 - CASH SHORT (OVER) (95) 9,588 (278) 9,136 (104) 6,107 - 6,400 - 6,400 0.00% 0.00% - 6,900 6441 - LICENSES, TAXES & FEES 6449 - OTHER CONTRACTUAL SERVICE 39,316 42,249 29,289 42,500 43,000 1.18% 43,000 6451 - MTG PLANNER POINTS-EBHC 49 3,000 3,000 0.00% 3,000 556,341 388,917 667,821 724,644 8.51% 715,781 TOTAL SERVICES & OTHER CHARGES 601,950 6361 -GENERAL LIABILITY INSURANCE 10,087 8,967 4,643 6,982 2,477 -64.52% 2,626 6362 - PROPERTY INSURANCE 27,130 26,487 17,131 27,500 26,859 -2.33% 28,469 6366 - MACHINERY BREAKDOWN INSURANCE 2,836 2,397 1,534 2,355 2,470 4.88% 2,618 TOTAL INSURANCE 40,053 37,851 23,308 36,837 31,806 13.66% 33,713 6381 - ELECTRIC 123,604 121,306 94,191 143,500 143,500 0.00% 153,500 6382 -GAS 61,268 41,058 26,794 65,500 44,500 -32.06% 46,500 6383 -WATER 3,204 4,104 3,389 7,180 7,480 4.18% 7,600 6384 - REFUSE DISPOSAL 9,446 8,910 6,874 9,700 9,800 1.03% 9,900 6385 -SEWER 5,160 5,984 4,079 6,500 6,500 0.00% 6,500 6386 - STORM SEWER 3,205 3,108 1,913 5,000 5,000 0.00% 5,000 1,200 6389 - STREET LIGHTS 936 206,823 936 185,406 602 137,842 1,200 238,580 1,200 217,980 0.00% -8.63% 230,200 TOTAL UTILITIES 6494 - DEPRECIATION EXPENSE 683,625 620,248 134,669 692,245 188,517 -72.77% 189,351 189,351 TOTAL DEPRECIATION 683,625 620,248 134,669 692,245 188,517 -72.77% TOTAL OPERATING EXPENSES 2,737,464 2,548,794 1,581,804 2,979,642 2,641,625 11.34% 2,665,048 NONOPERATING ITEMS 4603- INTEREST EARNINGS (6,982) (9,847) (10,144) (7,157) (10,296) 43.86% (10,296) 4604 - CHECK PROCESSING FEES (30) (30) 0.00% 0.00% 4605 - UNREALIZED INVESTMENT GAIN/LOSS TOTAL INVESTMENT EARNINGS (2,193) (731) (9,175) (10,608) (10,174) (7,157) (10,296) 43.86% (10,296) 4606 - OTHER REVENUE (27,860) (26,096) (14,463) 0.00% 0.00% 4921 - REFUNDS & REIMBURSEMENTS (32,342) (10,776) (162) 0.00% TOTAL MISCELLANEOUS (60,202) (36,872) (14,625) - 255,700 TOTAL NONOPERATING ITEMS (69,377)(47,480) (24,799) (7,157) (10,20 43.86% (10,296) INTERFUND TRANSFERS 6471 -ADMINISTRATIVE SERVICE TRANSFER 87,700 93,675 85,869 93,675 94,254 0.62% 94,254 6476 - CAPITAL PROJECT FUND TRANSFER 168,000 247,194 350,000 250,000 300,000 20.00% 350,000 6482 - MISC TRANSFER OUT - 255,700 14,857 355,726 435,869 343,675 394,254 0.00% 14.72% - 444,254 TOTALTRANSFERS NET CHANGE IN FUND BALANCE S 494:849 S 403.244 $ (93.862) $ 794.491 _C_422 ,598 46.81% S 448.514 City of Brooklyn Center Earle Brown Heritage Center Cash Flows M Revised: October 11, 2016 Actual Actual Actual Actual Actual Actual Actual Budget Budget Budget 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Revenues Operating $ 3,542,077 $ 3,834,391 $ 4,048,739 $ 4,458,072 $ 4,271,578 $ 4,518,231 $ 4,487,260 $ 4,819,633 $ 4,905,555 $ 4,991,597 Investment Earnings 10,960 1,653 8,358 3,831 (1,667) 9,170 16,829 7,157 10,296 10,296 Nonoperating 646 85 62,563 29,287 23,145 60,202 161,902 - - - Capital Contributions 113,516 110,168 - - - - - Transfers Total 3,667,199 3,946,297 4,119,660 4,491,190 4,293,056 4,587,603 4,665,991 4,826,790 4,915,851 5,001,893 Expenditures Cost of Goods Sold 1,816,865 1,954,574 2,085,239 2,193,973 2,134,988 2,089,293 2,033,464 2,297,964 2,302,570 2,341,105 Personal Servcies 926,848 850,538 919,854 920,770 944,189 1,032,898 1,025,875 1,159,689 1,235,958 1,281,983 Supplies 109,075 137,760 137,114 145,899 154,762 172,112 123,072 184,470 242,720 214,020 Other Services & Charges 477,020 476,987 607,214 786,505 689,656 689,650 697,269 761,496 818,898 810,035 Insurance 47,949 47,615 48,557 48,176 27,642 40,052 37,852 36,837 31,806 33,713 Utilities 166,919 193,823 193,000 187,311 207,654 206,821 185,406 238,580 217,980 230,200 Rent Depreciation 624,329 628,867 632,486 - 672,539 672,394 683,625 620,249 692,245 188,517 189,351 Capital Outlay - - - 15,261 123,284 111,636 101,031 Nonoperating Transfers Out 300,000 - 200,000 - 400,000 168,000 262,051 250,000 300,000 350,000 Total 4,469,005 4,290,164 4,823,464 4,970,434 5,354,569 5,194,087 5,086,269 5,621,281 5,338,449 5,450,407 Cash Balance - Beginning 1,153,340 767,014 987,228 1,035,594 1,406,677 1,145,848 1,290,156 1,514,003 1,411,757 1,177,676 Changes in Accruals (208,849) (64,786) 119,684 177,788 128,290 67,167 23,876 - - - Revenues 3,667,199 3,946,297 4,119,660 4,491,190 4,293,056 4,587,603 4,665,991 4,826,790 4,915,851 5,001,893 Expenditures (4,469,005) (4,290,164) (4,823,464) (4,970,434) (5,354,569) (5,194,087) (5,086,269) (5,621,281) (5,338,449) (5,450,407) Noncash - Depreciation Cash Balance - Ending 624,329 767,014 628,867 987,228 632,486 $ 1,035,594 672,539 $ 1,406,677 672,394 1,145,848 683,625 1,290,156 620,249 1,514,003 692,245 $ 1,411,757 188,517 1,177,676 189,351 918,513 600,000 Earle Brown Heritage Center- Net Income (Excludes Depreciation & Transfers) 500,000 400,000 300,000 200,000 100,000 Budget 2009 Actual 2010 Actual 2011 Actual 2012 Actaal 2013 i Actua! 2014 Actual 2015 � Actual 2016 2017 2018 s Budget Budget Budget s 0 e_ n Q3 o ti O 4—j 71 = V :lb% i Waft oU oU V%tam 4� 41 loft Lee fn =■ W U 0 N N U yl/ br ct 4-j n� Ti N ct W .0 .5 .0 u� q • o, 1� Y U nr"°9 M - 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L LD LO r" v n n ° " F9 fii 0 o ri c� i i K 'm 9 U0 Ln m 0-�= k; aA (J s c� ago a 4 ._ aA U0 Ln m 0-�= k; aA (J m U0 Ln m 0-�= °(Tj �CO �) cc �v EE u n aU bn KA d eo 18 2017 Brooldyn Center DepartmentBudget by 1' Department Name: Centerbrook Golf Course Department/Division Mission: To be a premier value Minnesota golf course, offering a challenging, well -conditioned course and exceptional customer service. Department/Division Description: Centerbrook Golf Course is a nine (9) hole, par three (3) golf course, owned by the City of Brooklyn Center. It was built in 1986-87 with a loan from the Capital Improvements Fund. It opened for business in the spring of 1988 and was established as an enterprise fund entity. Enterprise funds were established to account for the financing of self-supporting activities of the City, which render services on a user charge basis to the general public. Ivey Initiatives focused on the achievement of strategic priorities/value propositions Customer Intimacy ® Continued focus on increasing awareness of Centerbrook golf and attempting to grow the game locally, with concentration on - Youth - Women - New golfers - Fling golf ® Customer Service Continued focus on customer service and improving the customer experience. Staffing Levels Positions FTEs 2016 2017 2018 Golf Course Superintendent Part-time Staff (10 - Seasonal) Total 1 1 1 1.75 1.75 1.75 2.75 2.75 2.75 Strategic Functions/Division(s): ® Customer Service Representative o To provide the highest quality playing conditions possible within the established budget limitations. Centerbrook Golf Course will strive to be an example of environmental sensitivity and aesthetic beauty for the community. Turf Grass Technician o To provide an exceptional golfing experience for every patron. Our inside services staff will feature knowledgeable, customer focused staff that will provide exemplary customer service. 19 Annual Goal and Strategies: 1. To maintain optimal course conditions within established budget parameters. Limited use of chemicals Turf moisture content monitored Equipment enhancements 2. Continuous improvements and total customer satisfaction in all areas of operation. Customer Service language included in position descriptions Customer service training for all staff Customer service considered as part of annual performance evaluations Annual Operating Goal Performance Measures: Description of Performance Measure Number of Rounds Per Playable Days Revenues Per Playable Day Operating Expenditures Per Round Operating Revenues Per Round Maintenance Cost Per Acre Golf Course Utilization- Actual Rounds Compared to Available Tee Times Performance Measures Performance Levels Actual Value 2015* Actual Value 2016* Target Value 2017 92 87.88 92 $1,630.47 $1,673.88 $1,700 $18.51 $18.82 $18.50 $17.60 $19.05 $19.50 $2,924.78 $2,899.43 $2,850.00 33.88% 32.30% 34% *Data through September 30th Capital Outlay and Other Initiatives with Significant Budget Impact $7,000 Carpet Replacement 20 CENTERBROOK GOLF COURSE FUND - 61300 ENTERPRISE FUND TOTAL OPERATING REVENUES (183,312) (208,225) (201,703) (239,500) (241,500) 0.84% (244,000) OPERATING EXPENSES 6101 - WAGES & SALARIES -FT EMPLOYEES 60,683 61,899 2016 66,588 71,357 7.16% 74,603 6103 - WAGES -PART TIME EMPLOYEES 2014 2015 September 2016 2017 7.89% 2018 Object Code / Description Actual Actual YTD Budget Budget Changs Budget 61300 - CENTERBROOK GOLF COURSE 629 4,728 876 5,124 - 3,948 - 5,161 - 5,352 0.00% 3.70% - 5,595 OPERATING REVENUES 4771 - GOLF LESSONS $ (56) $ (355) $ (667) $ (3,000) $ (3,000) 0.00% $ (3,000) 4773 -GREEN FEES (99,241) (114,856) (101,679) (118,000) (120,000) 1.69% (121,000) 4778 - PASSBOOK (11,209) (10,541) (5,315) (14,500) (12,500) -13.79% (13,000) 4782 -RENTALS (15,906) (19,231) (22,601) (18,000) (22,000) 22.22% (22,000) 4785 - LEAGUE (11,159) (10,180) (11,944) (26,500) (18,000) -32.08% (18,000) 4786 - BEER & WINE COOLER REVENUES (18,406) (24,312) (28,296) (26,500) (29,000) 9.43% (30,000) 4787 - FOOD & BEVERAGE REVENUES (12,300) (12,711) (8,433) (15,000) (15,000) 0.00% (15,000) 4788 -TAXABLE MERCHANDISE (1,317) (1,921) (9,099) (2,000) (3,000) 50.00% 0.00% (3,000) (7,000) 4789 - NON TAXABLE MERCHANDISE (5,552) (5,177) (6,717) (7,000) (7,000) 0.00% 100 1,300 4790 - MISCELLANEOUS (2,219) (5,328) (5,678) (3,000) (6,000) 100.00% (6,000) 4791 - BOTTLED WATER SALES (5,947) (3,613) (1,274) (6,000) (6,000) 0.00% (6,000) TOTAL SALES AND USER FEES (183,312) (208,225) (201,703) (239,500) (241,500) 0.84% (244,000) TOTAL OPERATING REVENUES (183,312) (208,225) (201,703) (239,500) (241,500) 0.84% (244,000) OPERATING EXPENSES 6101 - WAGES & SALARIES -FT EMPLOYEES 60,683 61,899 51,027 66,588 71,357 7.16% 74,603 6103 - WAGES -PART TIME EMPLOYEES 39,911 45,011 38,223 38,000 41,000 7.89% 41,000 6104 - OVERTIME -PART TIME EMPLOYEES 687 643 765 750 750 0.00% 750 6111 - SEVERANCE PAY 629 4,728 876 5,124 - 3,948 - 5,161 - 5,352 0.00% 3.70% - 5,595 6122 - PERA COORDINATED PLAN 6125 - FICA - SOCIAL SECURITY 6,533 6,917 5,758 6,546 7,261 10.92% 7,462 6126 -FICA -MEDICARE 1,528 1,618 1,347 1,532 1,698 10.84% 1,745 6131 -CAFETERIA PLAN CONTRIBUTIONS 11,424 12,708 10,678 13,470 13,488 0.13% 14,567 6141 - UNEMPLOYMENT COMPENSATION 75 2,255 - 2,883 1,848 - 2,471 - 2,741 0.00% 10.93% - 2,817 6151 - WORKER'S COMP INSURANCE TOTAL PERSONAL SERVICES 128,453 137,679 113,594 134,518 143,647 6.79% 148,539 6201 - OFFICE SUPPLIES 83 342 273 350 250 100.00% 250 6211 - CLEANING SUPPLIES - 3,344 25 2,764 145 1,887 - 3,100 - 2,900 0.00% -6.45% - 2,900 6212 - MOTOR FUELS 235 61 172 - - 0.00% - 6213 - LUBRICANTS & ADDITIVES - 224 51 100 100 0.00% 100 1,300 6214 - CLOTHING & PERSONAL EQUIPMENT - 40 100 1,250 1,300 6215 - SHOP MATERIALS 6216 - CHEMICALS/CHEMICAL PRODUCTS 2 7,624 55 8,504 30 5,757 8,000 8,000 0.00% 0.00% - 8,000 6217 - SAFETY SUPPLIES 70 2,113 3,370 53 3,029 100 2,100 100 2,400 0.00% 14.29% 100 2,400 6219 - GENERAL OPERATING SUPPLIES 1,260 1,171 390 1,000 600 -40.00% 600 6221 -MOTOR VEHICLES 6223 - BUILDINGS & FACILITIES 1,327 1,528 1,019 1,500 1,500 0.00% 1,500 6225 - PARK & LANDSCAPE MATERIALS 3,354 2,319 586 2,500 2,500 0.00% 2,500 6227 - PAINT SUPPLIES 127 - 141 250 250 0.00% 250 6239 - OTHER REPAIR & MAINT SUPPLIES 184 230 49 300 250 -16.67% 250 6241 -SMALL TOOLS 755 1,282 315 1,000 750 -25.00% 750 6242 - MINOR EQUIPMENT 5,538 2,360 6,515 1,500 1,500 0.00% 1,500 6243 - MINOR COMPUTER EQUIPMENT 199 609 21,070 - 21,350 - 21,000 0.00% -1.64% 4,850 25,850 TOTAL SUPPLIES 25,980 24,051 6307 - PROFESSIONAL SERVICES 118 118 121 250 250 0.00% 250 6321-TELEPHONE/PAGERS 1,515 1,741 1,105 1,815 1,827 0.66% 1,880 6329 - OTHER COMMUNICATION SERVICES 1,526 1,365 1,181 - 1,600 100.00% - 6331 - TRAVEL EXPENSE/MILEAGE - - - 100 50 -50.00% 50 6349 - OTHER ADVERTISING 1,285 4,094 2,805 3,600 3,600 0.00% 3,600 6351 - PRINTING 224 326 682 500 500 0.00% 500 6402 - EQUIPMENT SERVICES 1,836 1,605 3,567 2,000 2,500 25.00% 2,500 6403 - BLDGS/FACILITIES MAINT SERVICE 753 - 1,275 500 750 50.00% 750 6415 - OTHER EQUIPMENT 5,489 26 12,303 5,500 5,500 0.00% 5,500 6421 - SOFTWARE LICENSE 35 - - 406 350 - 600 0.00% 71.43% - 620 6422 - SOFTWARE MAINT 6423-LOGISCHARGES 340 4,386 408 4,359 3,233 6,114 6,268 2.52% 6,506 6432 - CONFERENCES AND SCHOOLS 235 499 314 500 500 0.00% 500 6433 - MEETING EXPENSES 68 224 51 100 100 0.00% 4.00% 100 1,300 6434 - DUES & SUBSCRIPTIONS 1,470 1,580 1,390 1,250 1,300 6435 - CREDIT CARD FEES 3,100 3,758 3,727 3,300 3,300 0.00% 3,300 6438 - CASH SHORT (OVER) 876 (26) 83 - 500 - 500 0.00% 0.00% - 500 6441 - LICENSES, TAXES & FEES 203 400 383 465 700 700 0.00% 700 6449 - OTHER CONTRACTUAL SERVICE 266 24,812 1,312 31,674 30,846 22,500 23,000 2.22% 23,000 6491 - MERCHANDISE FOR RESALE TOTAL SERVICES & OTHER CHARGES 48,537 53,463 63,937 49,579 52,845 6.59% 51,556 21 Object Code / Description 2014 Actual 2015 Actual 2016 September YTD 2016 Budget 2017 Budget Change 2018 Budget 6361 - GENERAL LIABILITY INSURANCE 2,600 3,165 1,481 1,180 968 -17.97% 1,026 6362 - PROPERTY INSURANCE 413 1,429 1,914 2,020 5.54% 2,141 6364 - DRAM SHOP INSURANCE 666 970 1,419 1,014 1,076 6.11% 1,142 6366 - MACHINERY BREAKDOWN INSURANCE 57 164 238 231 -2.94% 245 TOTAL INSURANCE 3,736 4,135 4,493 4,346 4,295 -1.17% 4,554 6381 - ELECTRIC 9,188 9,805 7,530 8,500 8,600 1.18% 8,600 6382 -GAS 1,098 770 706 1,000 1,000 0.00% 1,000 6383 - WATER 5,055 2,425 5,244 7,500 6,000 -20.00% 6,000 6384 - REFUSE DISPOSAL 1,610 1,691 1,420 1,800 1,750 -2.78% 1,750 6385 - SEWER 598 628 480 650 650 0.00% 650 6386 -STORM SEWER 1,015 1,015 761 1,100 1,150 4.55% 1,150 TOTAL UTILITIES 18,564 16,334 16,141 20,550 19,150 -6.81% 19,150 6461 - FUEL CHARGES 144 119 73 147 119 -19.05% 123 6462 - FIXED CHARGES 5,198 490 1,116 1,783 1,808 1.40% 1,862 6463 - REPAIR & MAINT CHARGES 5,216 3,424 2,187 2,858 2,906 1.68% 2,993 6465 - REPLACEMENT CHARGES 8,382 249 7,900 18,400 11,850 -35.60% 12,206 TOTAL CENTRAL GARAGE CHARGES 18,940 4,282 11,276 23,188 16,683 -28.05% 17,184 6540 - EQUIPMENT & MACHINERY 4,500 7,000 55.56% 4,000 TOTAL CAPITAL OUTLAY 4,500 7,000 55.56% 4,000 6494 - DEPRECIATION EXPENSE 18,737 18,737 14,066 18,757 19,228 2.51% 19,483 TOTAL DEPRECIATION 18,737 18,737 14,066 18,757 19,228 2.51% 19,483 TOTAL OPERATING EXPENSES 262,947 258,681 244,577 276,788 283,848 2.55% 290,316 NONOPERATING ITEMS 4362 - COUNTY GRANTS/AID - (6,746) - - 0.00% - 4373 - OTHER GRANTS/AID - (7,000) 100.00% - 4612 - DONATIONS & CONTRIBUTIONS - (500) (500) 0.00% (500) 4921 - REFUNDS & REIMBURSEMENTS (182,186) (121) (22) (2,250) (2,250) 0.00% (2,250) TOTAL MISCELLANEOUS (182,186) (6,867) (22) (2,750) (9,750) 254.55% (2,750) TOTAL NONOPERATING ITEMS (182,186) (6,867) (22) (2,750) (9,750) 254.55% (2,750) INTERFUND TRANSFERS 4915 - TRANSFERS IN (40,000) - (45,000) (45,000) 0.00% (45,000) 6471 -ADMINISTRATIVE SERVICE TRANSFER 8,282 8,946 8,201 8,946 6,872 -23.18% 6,872 TOTALTRANSFERS 8,282 (31,054) 8,201 (36,054) (38,128) 5.75% (38,128) NET CHANGE IN FUND BALANCE $(94.269) $ 12,535 $ 51.053 $ (1,516) $ (5.530) 264.78% _$__5 438 22 City of Brooklyn Center Centerbrook Golf Cours e Cash Flows 8,645 - - - 123 400 Revised: October 11, 2016 45,031 Personal Services 152,793 147,917 132,935 109,254 121,415 128,453 137,679 134,518 143,647 Actual Actual Actual Actual Actual Actual Actual Budget Budget Budget 21,000 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Revenues 75,612 Insurance 7,045 7,485 5,897 4,958 4,605 3,736 4,135 4,346 Operations $ 249,310 $ 219,159 $ 190,995 $ 207,827 $ 167,280 $ 183,311 $ 208,225 $ 239,500 $ 241,500 $ 244,000 Investment earnings 81 - - - - - 121 - - - Nonoperating 92 6 230 200 375 182,186 6,746 2,750 9,750 2,750 Interfund Proceeds 33,422 66,227 63,778 - 76,813 76,997 - - - - Transfers Total 318,847 200,000 283,197 - 40,000 45,000 45,000 45,000 Total 282,905 285,392 255,003 408,027 244,468 442,494 255,092 287,250 296,250 291,750 Expenditures 8,645 - - - 123 400 20,273 45,031 Personal Services 152,793 147,917 132,935 109,254 121,415 128,453 137,679 134,518 143,647 148,539 Supplies 18,245 17,011 15,406 19,901 19,537 25,980 24,051 21,350 21,000 25,850 Other Services & Charges 90,915 90,521 79,205 86,373 86,401 75,758 66,691 81,713 76,400 75,612 Insurance 7,045 7,485 5,897 4,958 4,605 3,736 4,135 4,346 4,295 4,554 Utilities 21,664 23,460 21,569 23,535 21,514 18,564 16,334 20,550 19,150 19,150 Depreciation 28,185 28,184 28,185 28,261 10,787 18,738 18,737 18,757 19,228 19,483 Capital Outlay - - - - - 176,377 - 4,500 7,000 4,000 Interfund Payments 163,427 Total 318,847 314,578 283,197 435,709 264,259 447,606 267,627 285,734 290,720 297,188 Cash Balance - Beginning 8,645 - - - 123 400 20,273 45,031 Changes in Accruals (888) 1,002 9 (456) 9,281 (14,026) (6,202) - - Revenues 282,905 285,392 255,003 408,027 244,468 442,494 255,092 287,250 296,250 291,750 Expenditures (318,847) (314,578) (283,197) (435,709) (264,259) (447,606) (267,627) (285,734) (290,720) (297,188) Noncash - Depreciation 28,185 28,184 28,185 28,261 10,787 18,738 18,737 18,757 19,228 19,483 Cash Balance - Ending $ - $ - $ - $ 123 $ 400 $ - $ - $ 20,273 $ 45,031 $ 59,076 Interfund Loan $ 33,422 $ 99,649 $ 163,427 $ - $ 76,813 $ 153,810 $ 144,982 Interfund Advance $ 792,488 $ 792,488 $ 792,488 $ 792,488 $ 792,488 $ 792,488 $ 792,488 $ Centerbrook Golf Course - Net Income (Excludes Depreciation & Transfers) $(10,000) $(20,000) $(30,000) $(40,000) $(50,000) $(60,000) $(70,000) $(80,000) $(90,000) $(100,000) LUIJ9 LUlU Actual LU11 Actual LU1L Actual 201Z-5 Actual 2014FA Actual l 2016 Budget LU17 2018Actual 23 Budget � Budget 23 N I 0 ® O O O 0 U) O CO -0O 0 i V N p O =' cn O a) 4-0 L •L c > O U)C:a) U) O U O 'cn 0 — � O 0- CU > O ��N '>O N O U N +� O c� =3-q N .rN 4 � `� �j U) O o CL U a) ca O i u) 0O O C= (U o o (U N u) -0 o -- +� 4-- C: O L -0 > E - CU C u) O L a) cn cu 0)U cu L cu ch U tt: O E Q U > U OO 4- U) 07 � • L cA NU N }' N — > c .0 .>_ c N -;-' N L �.�m0 O M E O N c '� � O .� �' Q U O E }' O E . .cn cn O cn m x OO c�cnO N _0 5 O N U cn 2 U Q_ L N 4—.s �~ 0 'a), a; - N A cu c U)C:a) O c 0 L O 0- CU > U)U N -� O N +� O X c/) Q. � � N = U U c'> o o o cu o -a C/) -- 4-- O 4-- O - CU C N O N cuCY) O 4' L N ch Q U > U 'L � O �1O W � O N O L cn c o L O M E O (L� a) '� 0- O .� �' N U a) O . U c�cnO N O C:U L cA Q �~ �O (a N 0 N0 cnU (n N O u .0 N .� N U 0 61-0 Ln CL X O cn 0cm L cn F E O 67 O O O O C —0 O CU U � o 0 0 Cl) U Cl) L Co CU 0 O W .cn E ^ )m cu L U O 5 o � O � U p O 1 =5 -� Y Q- L -E E U O -1--j CD U U . L a) viL E 0 y (0 co N r- O N O a� O O O O N O ^ Lft O o O 00 ai r l Ln 00 d m 4, bn L y/} iF OM N 00 N :3 0000 00 M N 00 Lr) O d. rn o O i opo r- L.0 o6 a1 00 � M N r-I N M 7 U U a Ln O N 00 v ri O N OM LO �D l0 � N al 00 Cy ri N M 7 +J U a L a a .fl 0 0 a za v Z3 t6 = N y 11 0 •= eis U Q. a w � °; 0 L `= v 0 0. ru 0 0 0 0� 0 m o o� �- N a) L L 0 0 M r 0 Wo n- (/ ) 0 0:= L .V 00 O Q (a O 6 ,0 c) O ® M (10 +� 4-4 C L 0 0 0 1 l a) L L 0 0 M 2017 Brooklyn Center Department Budget Narrative by Fund Department Name: Fiscal & Support Services BC Liquor Stores # 1 & # 2 Department/Division Mission: Operate two municipal retail liquor stores to provide for the controlled sale and distribution of alcoholic beverages in the community. Profits from the operations are used to fund projects benefitting the community and avoiding the necessity of larger property tax levies for such projects. Department/Division Description: The BC Liquor Division of the Fiscal & Support Services Department operates two retail liquor stores under Minnesota Statutes 426 and Chapter 11 of the City's Code of Ordinances. These stores sell a wide variety of products including spirits, wine, beer, cigarettes and sundry items such as glassware, ice and non -intoxicating beverages. Store # 1 is the larger of the two stores in located in the Brookdale Corners shopping center at 5625 Xerxes Avenue. Store# 2 is located in the Boulevard Marketplace shopping center at 6930 Brooklyn Boulevard. The stores operate Monday through Saturday. Special events are provided through a Wine Club, a Beer Club and Platinum Club (joint membership in both Wine and Beer) of BC Liquors. These clubs meet to provide information about the products, sample tastings and special sales opportunities for products featured at the events. Additionally, BC Liquors assists Surly Brewing with its annual Darkness Day celebration. BC Liquor leases space near the Surly Brewing premises and effectively opens a store nearby there to facilitate off - sale distribution of the very popular Surly Darkness beer. Key Initiatives focused on the achievement of strategic priorities/value propositions Community Image ® Staff Development ➢ Continue GUEST model training with employees ➢ Continue towards 100% of staff trained on Product Information Trainings (PIT's) ® Upkeep of stores ➢ Update camera system and add one camera to store #1 and two to store #2 c Respond to Customer Needs ➢ In 2017, we will add a Beer Cave at store #2 to meet customer changes in craft beer interest and create operational efficiency with beer inventory 32 Staffing Levels Positions FTEs 2016 2017 2018 • Liquor Operations Manager 1 1 1 • Liquor Store Manager 3 3 3 • Liquor Store Assistant Manager • Liquor Store Office Assistant 1 1 1 • Liquor Store Category Lead FT 1 1 1 • Liquor Store Category Lead (2-3 - PT Staff) 1.2 1.2 1.2 • Liquor Store Shift Lead (6 — PT Staff) 3 3 3 • Store Clerk/Stocker (16-19 - PT staff) 5_5 5_5 5_5 TOTAL 15.7 15.7 15.7 Strategic Functions/Division(s): • BC Liquor Division o The Division provides for the wholesale purchase, merchandise display, and sale of alcoholic beverages and sundry items. The stores are monitored by clerks and by a system of cameras to discourage theft and assist in identifying theft incidents. Each store prepares deposits of proceeds from the day's sales immediately at the close of the day. The Division also sponsors special events each year such as tasting club events for wine and beer enthusiasts and off -sale services at local brewery events. Annual Goal and Strategies: 1. Promote and sell alcoholic beverages in a controlled environment which minimizes the risk of unlawful procurement of alcoholic beverages by minors or obviously intoxicated patrons. a. Random compliance checks provided by law enforcement b. Regular training and support of clerics 2. Promote knowledge of alcoholic beverages through Tasting Club events. a. Events scheduled twice per year for solely wine and twice for solely beer with one additional event combining both beer and wine presentations and tasting 3. Provide profitable operations such that dollars may be transferred from the Liquor Fund to the Capital Improvements Fund and other fiends as approved by the City Council to lower the need for property tax revenues while subsidizing the repair and maintenance needs of the City. a. Reserve a specified transfer in the budget process 33 Annual Operating Goal Performance Measures: Performance Objectives Description of Performance Performance Levels Measure Previous Value (2015) *Actual Value (2016) Target Value Inventory Variance $13,717 $8,471 $12,000 Levels (Goal $12,000) Increase # of 49 club — 9 single memberships in (Goal 55-12) 61 club — 9 single 70 club — 12 single Tasting clubs Compliance checks 100%(4/4) 75%(3/4) 100% passed (Goal 100%) Increase social media 97 Likes 139 Likes 180 Likes presence - Facebook (Goal 125) Increase social media 250 Followers 350 Followers 450 Followers presence — Twitter (Goal 300) Increase staff longevity — # of staff 6 6 <6 who did not reach 90 (Goal <6) days of employment *YTD data 34 RR MUNICIPAL OFF -SALE LIQUOR FUND - 60900 ENTERPRISE FUND 5581 - COST OF SALES -LIQUOR 1,555,671 1,632,920 2016 1,509,615 1,554,903 3.00% 1,601,549 2014 2015 September 2016 2017 2018 Object Code / Description Actual Actual YTD Budget Budget Change Budget 60900 - BROOKLYN CENTER LIQUOR 1.86% 2,327,816 5584 - OTHER COSTS OF SALE -NONTAXABLE 24,440 27,759 25,405 OPERATING REVENUES 35,649 2.00% 36,370 5585 - OTHER COSTS OF SALE -TAXABLE 49,028 48,977 4761 - LIQUOR SALES $ (2,244,744) $ (2,298,636) $ (1,758,716) $ (2,187,850) $ (2,253,484) 3.00% $ (2,321,088) 4762 - WINE SALES (759,327) (747,797) (539,667) (748,475) (755,958) 1.00% (763,517) 4763 - BEER SALES (2,728,090) (2,884,810) (2,016,612) (2,896,025) (2,950,144) 1.87% (3,005,346) 4764 - SALES -NON TAXABLE (44,616) (48,759) (43,972) (54,611) (55,702) 2.00% (56,815) 4765 - SALES -TAXABLE (75,689) (76,667) (54,883) (60,539) (62,749) 3.65% (63,984) TOTAL SALES AND USER FEES (5,852,466) (6,056,669) (4,413,850) (5,947,500) (6,078,037) 2.19% (6,210,750) 5581 - COST OF SALES -LIQUOR 1,555,671 1,632,920 1,264,437 1,509,615 1,554,903 3.00% 1,601,549 5582 - COST OF SALES -WINE 506,351 502,131 393,985 497,735 502,711 1.00% 507,738 5583 - COST OF SALES -BEER 2,096,139 2,179,533 1,540,510 2,243,638 2,285,310 1.86% 2,327,816 5584 - OTHER COSTS OF SALE -NONTAXABLE 24,440 27,759 25,405 34,950 35,649 2.00% 36,370 5585 - OTHER COSTS OF SALE -TAXABLE 49,028 48,977 37,993 38,744 39,531 2.03% 40,309 5587 - INVENTORY VARIANCES 36,788 14,893 10,879 21,000 21,000 0.00% 20,000 5589 - DELIVERY CHARGES 24,966 25,290 20,757 26,000 27,000 3.85% 27,200 TOTAL COST OF GOODS SOLD 4,293,383 4,431,503 3,293,966 4,371,682 4,466,104 2.16% 4,560,982 TOTAL OPERATING REVENUES (1,559,083) (1,625,166) (1,119,884) (1,575,818) (1,611,933) 2.29% (1,649,768) OPERATING EXPENSES 1,178 4,500 4,000 -11.11% 3,000 474 749 6101 - WAGES & SALARIES -FT EMPLOYEES 299,484 299,454 254,544 345,733 360,390 4.24% 372,604 6102 - OVERTIME -FT EMPLOYEES 655 1,345 343 2,636 2,700 2.43% 2,700 6103 - WAGES -PART TIME EMPLOYEES 206,718 211,021 157,633 200,384 207,500 3.55% 207,500 6104 - OVERTIME -PART TIME EMPLOYEES 3,523 3,501 2,806 3,000 3,500 16.67% 3,500 6111 -SEVERANCE PAY 3,467 3,177 1,615 - - 0.00% - 6122 - PERA COORDINATED PLAN 36,032 38,567 31,113 44,300 43,081 -2.75% 43,996 6125 - FICA - SOCIAL SECURITY 32,709 33,142 27,136 35,441 35,613 0.49% 36,370 6126 - FICA - MEDICARE 7,650 7,751 6,346 8,288 8,330 0.51% 8,505 6131 - CAFETERIA PLAN CONTRIBUTIONS 36,869 38,007 51,781 80,820 80,928 0.13% 87,402 6141 - UNEMPLOYMENT COMPENSATION 2,513 1,565 335 - - 0.00% - 6151 - WORKER'S COMP INSURANCE 13,021 16,021 18,831 15,320 15,392 0.47% 15,720 TOTAL PERSONAL SERVICES 642,641 653,551 552,483 735,922 757,434 2.92% 778,297 6201 - OFFICE SUPPLIES 1,197 1,149 1,744 1,300 1,300 0.00% 1,700 6203 - BOOKS/REFERENCE MATERIALS 124 - 1,802 0.00% - 0.00% - 6214 - CLOTHING & PERSONAL EQUIPMENT 2,558 2,652 1,148 3,330 3,400 2.10% 3,400 6219 - GENERAL OPERATING SUPPLIES 15,743 17,813 13,878 19,500 19,500 0.00% 20,000 6223 - BUILDINGS & FACILITIES - - - 3,500 2,500 -28.57% 2,500 6239 - OTHER REPAIR & MAINT SUPPLIES - - 389 - - 0.00% - 6242 - MINOR EQUIPMENT 11,974 5,413 23,434 12,300 8,000 -34.96% 8,000 6243 - MINOR COMPUTER EQUIPMENT 48,122 25,220 2,957 700 7,000 100.00% 4,850 TOTAL SUPPLIES 79,718 52,247 43,550 39,930 41,700 4.43% 40,450 6301 - ACCTG, AUDIT & FIN'L SERVICES 6303 - LEGAL SERVICES 6307 - PROFESSIONAL SERVICES 6321-TELEPHONE/PAGERS 6329 - OTHER COMMUNICATION SERVICES 6331 -TRAVEL EXPENSE/MILEAGE 6341 - PERSONNEL ADVERTISING 6349 - OTHER ADVERTISING 6351 - PRINTING 6402 - EQUIPMENT SERVICES 6403 - BLDGS/FACILITIES MAINT SERVICE 6406 - MULTI -FUNCTION MTNCE 6409 - OTHER REPAIR & MAINT SVCS 6421 - SOFTWARE LICENSE 6422 - SOFTWARE MAINT 6423 - LOGIS CHARGES 6428 - PROTECTION SERVICES 6431 - SPECIAL EVENTS 6432 - CONFERENCES AND SCHOOLS 6433 - MEETING EXPENSES 6434 - DUES & SUBSCRIPTIONS 6435 - CREDIT CARD FEES 6438 - CASH SHORT (OVER) 6441 - LICENSES, TAXES & FEES 6449 - OTHER CONTRACTUAL SERVICE TOTAL SERVICES & OTHER CHARGES 4,100 3,368 3,912 4,000 4,000 0.00% 4,000 - 1,411 - - 1,802 0.00% - 13,785 14,352 12,156 16,000 21,600 35.00% 12,000 4,011 3,564 2,299 3,700 3,729 0.78% 3,842 227 - - - - 0.00% - 666 895 444 1,300 1,300 0.00% 1,200 356 110 1,000 1,000 0.00% 900 11,461 14,032 6,227 19,000 19,000 0.00% 18,000 405 1,533 689 700 700 0.00% 900 1,084 4,493 7,205 7,500 7,000 -6.67% 9,000 2,795 760 1,178 4,500 4,000 -11.11% 3,000 474 749 251 725 725 0.00% 755 1,331 - - 1,000 1,000 0.00% 1,000 369 - - - 0.00% - 4,122 11,741 9,969 9,100 12,700 39.56% 13,200 20,804 21,096 16,669 25,799 26,572 3.00% 27,551 1,775 1,912 1,177 1,800 1,800 0.00% 1,800 10,325 10,500 5,758 8,500 8,500 0.00% 8,500 2,154 2,400 1,860 3,600 3,600 0.00% 4,500 105 145 - 50 50 0.00% 50 3,310 4,363 3,790 7,000 7,000 0.00% 7,000 80,803 81,907 49,434 83,000 84,000 1.20% 76,000 2,532 1,807 1,213 2,000 2,000 0.00% 2,000 140 60 - 720 720 0.00% 720 7,479 7,788 7,984 5,600 8,000 42.86% 8,200 174,613 188,986 132,215 206.594 218,996 6.00% 204,118 6361 -GENERAL LIABILITY INSURANCE 5,595 5,494 3,185 5,762 4,806 -16.59% 5,094 6362. PROPERTY INSURANCE 2,505 2,604 1,802 2,751 2,862 4.03% 3,033 6364 - DRAM SHOP INSURANCE 7,900 6,983 4,921 7,303 7,750 6.12% - 6366 - MACHINERY BREAKDOWN INSURANCE 676 660 420 684 653 -4.53% 693 TOTAL INSURANCE 16,676 15,741 10,328 16,500 16,071 -2.60% 8,820 36 6412 - BLDGS/FACILITIES 303,108 311,553 2016 290,640 290,640 0.00% 290,640 TOTAL RENT 2014 2015 September 2016 2017 0.00% 2018 Object Code / Description Actual Actual YTD Budget Budget Change Budget 6381 - ELECTRIC 39,172 42,025 31,429 47,000 47,000 0.00% 43,500 6382 - GAS 6,676 4,359 2,753 8,000 5,500 -31.25% 5,000 6383 - WATER 2,050 1,750 1,400 7,200 1,000 -86.11% 1,000 TOTAL UTILITIES 45,848 46,384 34,182 62,200 53,500 -13.99% 49,500 6412 - BLDGS/FACILITIES 303,108 311,553 249,779 290,640 290,640 0.00% 290,640 TOTAL RENT 303,108 311,553 249,779 290,640 290,640 0.00% 290,640 6461 - FUEL CHARGES 238 227 71 221 244 10.41% 252 6462 - FIXED CHARGES 961 1,007 628 942 954 1.27% 982 6463 - REPAIR & MAINT CHARGES 1,086 343 739 433 728 68.13% 750 6465 - REPLACEMENT CHARGES 2,050 1,750 1,400 2,100 2,300 9.52% 2,370 TOTAL CENTRAL GARAGE CHARGES 4,335 3,327 2,838 3,696 4,226 14.34% 4,354 6540 - EQUIPMENT & MACHINERY 102,000 85,000 -16.67% 50,000 TOTAL CAPITAL OUTLAY 102,000 85,000 -16.67% 50,000 6494 - DEPRECIATION EXPENSE 24,328 16,967 15,250 17,632 20,872 18.38% 21,188 TOTAL DEPRECIATION 24,328 16,967 15,250 17,632 20,872 18.38% 21,188 TOTAL OPERATING EXPENSES 1,291,267 1,288,756 1,040,625 1,475,114 1,488,439 0.90% 1,447,367 NONOPERATING ITEMS 4603 -INTEREST EARNINGS (9,780) (13,933) (11,927) (11,646) (13,148) 12.90% (13,148) 4605 - UNREALIZED INVESTMENT GAIN/LOSS (3,426) (1,073) 0.00% TOTAL INVESTMENT EARNINGS (13,206) (15,006) (11,927) (11,646) (13,148) 12.90% (13,148) 4606 - OTHER REVENUE (2,006) (2,000) (1,500) 0.00% 4919 - GAIN ON FIXED ASSET DISPOSAL 37,560 - 0.00% 4921 - REFUNDS & REIMBURSEMENTS (3,650) (20) (5,216) (500) (500) 0.00% (1,000) 4922 - PROJECT ADMINISTRATION (2,945) (2,992) (2,119) (2,000) (2,000) 0.00% (2,000) TOTAL MISCELLANEOUS 28,959 (5,012) (8,835) (2,500) (2,500) 0.00% (3,000) TOTAL NONOPERATING ITEMS 15,753 (20,018) (20,762) (14,146) (15,648) 10.62% (16,148) INTERFUND TRANSFERS 6471 -ADMINISTRATIVE SERVICE TRANSFER 62,855 78,295 71,770 78,295 78,219 -0.10% 78,219 6476 - CAPITAL PROJECT FUND TRANSFER - - 100,000 100,000 0.00% 100,000 6482 - MISC TRANSFER OUT 362,190 216,455 138,935 - 0.00% TOTALTRANSFERS 425,045 294,750 210,705 178,295 178,219 -0.04% 178,219 NET CHANGE IN FUND BALANCE $ 172,982 $ (61,678) $ 110.684 $ 63.445 $ 39.077 138.41% 37 Cityof Brooklyn Center Offsale Liquor Store Cash Flows 500,000 Liquor - Net Income (Excludes Depreciation, Transfers & Capital Outlay) 450,000 -- 400,000 350,000 Revised: October 11, 2016 Actual Actual Actual Actual Actual Actual Actual Budget Budget Budget 50,000 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Revenues Operating $ 5,610,108 $ 5,543,026 $ 5,789,346 $ 5,963,908 $ 6,063,231 $ 5,852,465 $ 6,056,668 $ 5,947,500 $ 6,078,037 11,646 13,148 $ 6,210,750 13,148 Investment Earnings 15,382 2,649 12,556 5,647 (3,723) 9,103 13,209 81601 15,006 5,012 2,500 2,500 3,000 Nonoperating 8,345 5,633,835 5,128 5,550,803 6,875 5,808,777 8,933 5,978,488 6,068,611 5,874,275 6,076,686 5,961,646 6,093,685 6,226,898 Total Expenditures Cost of Goods Sold 4,088,278 4,009,751 4,175,906 4,316,716 4,341,225 4,293,383 4,431,501 4,371,682 735,922 4,466,104 757,434 4,560,98 778,297 Personal Servcies 634,795 618,180 597,503 610,025 646,098 31,835 642,642 79,719 653,553 52,247 39,930 41,700 40,450 Supplies & Charges 34,669 230,124 42,665 241,909 22,584 240,639 41,819 234,289 260,548 241,801 270,606 216,585 301,441 286,691 8,820 Other Services 10,336 9,858 8,773 8,301 13,747 16,677 15,741 16,500 16,071 49,500 Insurance Utilities 37,867 38,363 40,451 68,452 49,279 45,848 303,108 46,384 311,553 62,200 290,640 53,500 290,640 290,640 Rent 269,969 287,687 293,265 11,281 296,964 11,312 302,772 28,469 24,328 16,966 17,632 20,872 21,188 Depreciation 26,359 18,066 102,000 85,000 50,000 Capital362,190 Transfers Out 597 8807 147,488 07,878 6,009,696 216,455 6 015,006 6,025 0910 00 6,132,0752 100,000 6,186,568 Total 5 5,496,678 5,537,890 5,78230,199 5,8073,973 CashBalance- Beginning 1,318,525 1,424,765 1,453,015 1,740,725 1,987,770 2,073,883 1,858,031 1,916,501 1,870,688 1,852,483 Changes in Accruals 43,933 (43,941) 5,542 5,808,777 45,123 5,978,488 (136,994) 6,068,611 (104,759) 5,874,275 (20,176) 6,076,686 5,961,646 6,093,685 6,226,898 Revenues 5,633,835 (5,597,887) 5,550,803 (5,496,678) (5,537,890) (5,787,878) (5,873,973) (6,009,696) (6,015,006) (6,025,091) (6,132,762) (6,186,568) 21,188 Expenditures Noncash - Depreciation 26,359 18,066 11,281 11,312 1,987,770 28,469 $ 2,073,883 24,328 $ 1,858,031 16,966 $ 1,916,501 17,632 $ 1,870,688 20,872 $ 1,852,483 $ 1,914,001 Cash Balance - Ending $ 1,424,765 $ 1,453,015 $ 1,740,725 $ Gross Profit - % 27% 28% 28% 28% 28% 27% 27% 3% 26% -2% 27% 2% 27% 2% Growth in Sales - % 2% -1% 4% 3% 2% -3% $ 1,757,318 $ 1,788,722 $ 1,760,666 $ 1,790,712 Cash Reserve Per Policy $ 159,183 $ 81,966 $ 91,817 $ 123,289 38 609 -Liquor G:\Budget\2017 Budget\Cash Flows\2016 Enterprise Funds (updated 4-11) 500,000 Liquor - Net Income (Excludes Depreciation, Transfers & Capital Outlay) 450,000 -- 400,000 350,000 300,000 250,000 200,000 150,000 100,000 50,000 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Actual Actual Actual I Actual Actual I Actual Actual Budge*_ Budget Budget 38 609 -Liquor G:\Budget\2017 Budget\Cash Flows\2016 Enterprise Funds (updated 4-11) "m4 ;m4 f'-0 m pmm4 ("'S 0) co +-+ ®J 4-J t!1 4-J U .� ® m 4-J 4-J 0 GJ to � O (Ij in L-. 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Background: Staff has attached and will present information on the expected expenditures for operation of the City's utility services for 2017. The expenditures include total direct and indirect costs including depreciation of capital assets and administrative costs. Along with those costs are projections of the revenues needed for 2017 and for the next fifteen years to keep operations running smoothly and fund the infrastructure improvements needed in each of the utility systems. The cash flow analysis for each of the five utilities indicate anticipated rate changes necessary to maintain targeted cash balances during the construction of the utility improvements associated with the City's 15 -year Capital Improvement Plan (CIP). Additional information is attached on the City's current and proposed rates shown with data from comparison cities for each utility. For 2017, rate increases are projected for the Water Utility and Sanitary Sewer Utility in order to maintain cash reserves, fund normal operations, pay for debt service and finance infrastructure improvements. Rates for the various utilities are recommended to change as follows for 2017: Fund Description 2016 Rate 2017 Rate Change Water Base Charge - Residential $12.20 $14.64 $2.44 /quarter (quarterly) Consumption Charge - Tier I (0 - 30 gallons) $2.03 $2.44 $0.31 /1,000 gallons Residential Meters Tier II (31 - 60 gallons) 2.53 3.04 0.51 /1,000 gallons Tier 111 (61 and greater) 3.78 4.54 0.76 /1,000 gallons Consumption Charge - (per 1,000 gallons) $2.53 $3.04 $0.51 /1,000 gallons I Non-residential Sanitary Sewer Base Charge (quarterly) $80.02 $82.42 $2.40 /quarter Storm Sewer Base Charge (quarterly) $14.48 $14.48 No change Street Light Base Charge (quarterly) $6.55 $6.55 No change Recycling Base Charge (quarterly) $12.36* $11.98 ($0.38) / quarter *2016 Recycling rate includes nnid year adjustment for city-wide clean up progran Mission: Ensuring an attractive, clean, safe, inclusive community that enhances the quality oJ7ife for all people anal preserves the public trust The quarterly utility bill for a household using 18,000 gallons of water (considered the average residential user) is shown in comparison to 2016 rates as follows: SEEM Amount Street Reconstruction (tax levy) $2,800,000 Water $48.74 $58.56 $9.82 Sanitary Sewer 80.02 82.42 2.40 Storm Sewer 14.48 14.48 - Street Light 6.55 6.55 - Recycling 12.36 11.98 ($0.38) Total $162.15 $174.37 $11.84 Utility revenue needs are being predominately driven by debt service payments and infrastructure replacement costs identified in the Capital Improvement Plan over the next several years. The water rate increase for 2017 is the final year of a three year phased increase necessary to fund the construction of the water treatment plant. The 2017 Budget includes a debt issue for the Evergreen Park Area neighborhood reconstruction project and Water Tower No. 3 Painting. The debt would be repaid from a combination of sources that include utility revenues, special assessments and property tax levies. The proposed debt issue for 2017 is as follows: Fund Revenue Source Amount Street Reconstruction (tax levy) $2,800,000 Water (user fees) 4,262,000 Sanitary Sewer (user fees) 2,060,000 Infrastructure assessments 1,470,000 Bond Discount/Issuance Costs 158,000 Total $10,750,000 Based on a 10 year term and net interest rate of 2.38% the annual payment would be approximately $1,227,000. The sources for the annual debt payments would be comprised of an estimated $327,000 of property tax levy, $494,000 in water user fees, $239,000 in sanitary sewer user fees, and $167,000 in special assessments. The debt issuance would allow the City to smooth utility rate increases over a period of time and staff feels this is the best approach considering the rate increase needed to fiend the debt repayments on the PFA loan that was used to construct the City of Brooklyn Center water treatment plant. Strategic Priorities: • Resident Economic Stability • Targeted Redevelopment Enhanced Community Image • Inclusive Community Engagement • Strengthened and Empowered Youth • Key Infrastructure Investments ".fission: E.,,.r, frig an attractive, clear, safe, inclusive connrnunit11 that enhances the ruali.�y of fife for all people and preserves the public trust 2017 Brooklyn Center Department Budget Narrative Department Name: Public Works Utilities Division Department Mission: The mission of the Brooklyn Center Public Works Department -Utilities Division for the residents, business owners and visitors of the city is to responsibly provide for the maintenance and operations of the drinking water, sanitary sewer, storm water management and lighting systems in a quality, cost effective manner. Department Description: The Public Works Department is comprised of five divisions, including: Administration/Engineering; Street Maintenance; Park Maintenance; Public Utilities (water, sanitary sewer, storm sewer, street lighting); and Central Garage. The Public Works Department also assists in administrating the capital asset management for the City's public buildings and facilities. The Utilities division provides for the operation, maintenance and management of the City's drinking water system, sanitary sewer collection and conveyance system, storm sewer collection and management system, and street light system. Ivey Initiatives focused on the achievement of strategic priorities/value propositions Inclusive Community Engagement • General Community Outreach In 2017 we will be continuing the operation of the new water treatment plant. This new community asset must include a component of open and valuable community participation, outreach and education. Infrastructure — Key Investments • Critical Infrastructure Improvements In 2017 we will implement the 24th year of the street and utility construction program by providing the needed capital improvements, which increase value to the public infrastructure and provide a catalyst towards other infrastructure improvements and value throughout neighborhoods Citywide. • Capital Improvement Funding Strategy In 2017 a financial strategy that uses a combination of General Obligation Improvement Bonds, Utility Revenue Bonds, a Minnesota Public Facilities Authority (PFA) loan and Utility Fund rate adjustments will be used to fund short fallings in Capital Improvement funding. Staffing Levels Positions FTEs 2016 2017 2018 • Supervisor of Utilities 1 I I • Engineering Technician 3 (distributed 1/3 over 49141, 49251 and 49411) 1 1 1 • Maintenance II (4-49141, 2-49251, 2-49411) 8 8 8 • Part Time/Summer Temporary Employees (3- 410141,2-49251,1-410411) 2.0 2.0 2.0 TOTAL 1 12.0 1 12.0 1 12.0 Strategic Functions/Division(s): ® Water Utility (49141) o We provide for the distribution of the City's potable water to customers. This division includes the operations, administration and utility billing for the utility. The division is managed by the Public Works Director, except for the utility billing component which is managed by the Finance Department. The City has approximately 121 miles of water main, over 1,300 water valves, and almost 1,000 fire hydrants providing service to over 7,000 metered single-family residential connections and approximately 1,600 metered apartments/townhouses/commercial/ industrial customers. Water is supplied from nine municipal wells. A new water treatment plant was opened in 2016. Also included in this division is the maintenance of meters, locating water mains and services, testing of the municipal water supply throughout the system as required, preventative maintenance, and emergency repairs to the City's distribution system and its appurtenances. The utility billing operation prepares and sends out utility bills, receives meter readings and makes estimated readings, and administers collections and assessment for non-payment. Sanitary Sewer Utility (4925 1) o We provide for the collection and conveyance of wastewater through a system of mains and lift stations. Sewage is treated by the Metropolitan Council Environmental Services, whose fees account for approximately 75% of this fund's expenditures. This division is managed by the Public Works Director, except for the utility billing component, which is managed by the Finance Department. The City has approximately 106 miles of sanitary sewer ranging in size from 8" to 24" in diameter, and just under 9,000 service connections. Included in this division is the routine and preventative maintenance of the City's collection system and its appurtenances, monitoring of inflow and infiltration, television inspection of the interiors of mains, and customer service such as providing sewer locations. This activity involves the operation and maintenance of the City's ten wastewater lift stations, which includes buildings, equipment, and property. Storm Sewer Utility (49411) o We provide for the collection and management of stormwater throughout the city in compliance with State and Federal regulatory requirements. The Storm Drainage Utility operates and maintains approximately 84 miles of storm sewers and just under 100 storm water management ponds or treatment devices. The Storm Drainage Utility also provides for street sweeping operations and the City's participation in two joint powers Watershed Commissions, which provide for regional planning, surface water quality monitoring, and Wetlands Conservation Act compliance. Streetlight Utility (49571) o We provide for electrical service, maintenance, repair, and replacement of lights owned by the City. The City owns approximately 71 ornamental lights in the Opportunity commercial area, 85 ornamental lights on Brooklyn Boulevard, 40 ornamental lights along Xerxes Avenue, 72 ornamental lights along Bass Lake Rd and 57th Avenue and leases approximately 915 lights from Xcel Energy. Another 97 lights owned by the City are located on traffic signal systems. The Street Light Utility also provides for electrical and maintenance fees paid to Xcel Energv for street lights owned by Xcel Energy. Annual Goal and Strategies: 1. Meet or exceed safe drinking water standards of the State of Minnesota and manage storm water runoff in an efficient and environmentally sensitive manner. a. Manage and enforce the City's Wellhead Protection Plan goals. b. Implement Best Management Practices (BMPs) that support the City's and Watershed's impaired waters Total Maximum Daily Load (TMDL) plans. C. By 2017, update the City's Water Supply Plan as required by the Metropolitan Council. d. Implement the new operation of the water treatment plant. 2. Initiate improved, streamlined management strategies and techniques by use of refined methods and technologies. a. Update process flow charting for the utility department. b. Automate the monthly well pumping records and reporting to the Minnesota Department of Health. Annual Operating Goal Performance Measures: Performance Objectives Description of Performance Measure Performance Levels *Actual Value Target Value Number of private wells abandoned and sealed 58 >20 Number of "potential" private water leak letters sent to customers 752 >500 Administration fees to project cost ratio 8.9% <15% Miles of annual street sweeping performed 717 miles >420 miles (4 Citywide rounds) Miles of annual sanitary sewer televised, cleaned or root -sawed 22.1 > or = 19.6 miles (1/5 of the City's total 97.9 miles) Private sanitary sewer backups per year (due to City system blockage) 1 none *2015 data Capital Outlay and Other Initiatives with Significant Budget Impact ➢ 2017-18 Capital improvement Projects — See CIP section of Budget City of Brooklyn Center - Transfers in issuance of debt 4,262,000 (94,815) 2017 Budget - Public Utilities Funds Summary Transfers out Total Other Financing Sources & Uses 4,167,185 1,970,781 (89,219) (22,752) (9,769) 6,016,226 60100 60200 65100 65200 65300 Sanitary Storm Street Water Sewer Sewer Lights Recycling Total Revenues Charges for goods and services $ 3,668,943 $ 4,358,900 $ 1,635,000 $ 450,500 $ 360,354 $ 10,473,697 Investment earnings 7,982 29,697 34,894 3,930 951 77,454 Miscellaneous Total Revenues 3,676,925 4,388,597 1,669,894 454,430 361,305 10,551,151 Expenditures8,771,000 Capital outlay 4,327,000 2,565,000 1,709,000 170,000 Debt service 1,309,448 3,432,112 283,793 4,047,700 18,080 1,814,448 - 295,560 374,399 1,611,321 9,964,219 Utility operations Internal service operations Total Expenditures/Expenses 9,068,560 - 6,896,493 3,541,528 465,560 374,399 20,346,540 Other Financing Sources and Uses - Transfers in issuance of debt 4,262,000 (94,815) - 2,060,000 (89,219) (89,219) 6,322,000 (22,752) (9,769) (305,774) Transfers out Total Other Financing Sources & Uses 4,167,185 1,970,781 (89,219) (22,752) (9,769) 6,016,226 Net Change in Fund Balance $ (1,224,450) $ (537,115) $ (1,960,853) $ (33,882) $ (22,863) $ (3,779,163) 0 Water Utility • Budget • Cash Flow Projections • Rate Comparisons • Proposed Debt Service WATER UTILITY FUND - 60100 PUBLIC UTILITY FUND 2016 2014 2015 September 2016 2017 2018 Object Code/ Description Actual Actual YTD Budget Budget Change Budget 49141 -WATER UTILITY -OPERATIONS OPERATING REVENUES 4701 -WATER SALES $ (1,810,959) $ (2,185,246) $ (2,006,507) $ (2,629,162) $ (3,263,943) 24.14% $ (3,474,080) 4702 -FIRE LINES (9,111) (9,080) (6,765) (9,760) (9,000) -7.79% (9,000) 4703 - WATER METER SALES (8,495) (16,371) (8,155) (20,000) (15,000) -25.00% (15,000) 4704 - WATER METER RENTALS (1,685) (5,575) (2,575) (3,000) (3,000) 0.00% (3,000) 4705 - SERVICE RESTORATION FEES (2,427) (2,232) (1,209) (4,000) (3,000) -25.00% (3,000) 4706 - CONNECTION CHARGES (9,000) (8,000) (1,000) (10,000) (9,000) -10.00% (9,000) 4707 -PENALTIES (88,721) (98,805) (95,117) (95,000) (95,000) 0.00% (95,000) 4708 -TOWER RENTAL FEES (250,623) (223,674) (6,400) (271,277) (246,000) -9.32% (256,000) 4709 - CERTIFICATION CHARGES (25,290) (24,510) (24,750) (25,000) (25,000) 0.00% (25,000) TOTAL SALES AND USER FEES (2,206,311) (2,573,493) (2,152,478) (3,067,199) (3,668,943) 19.62% (3,889,080) TOTAL OPERATING REVENUES (2,206,311) (2,573,493) (2,152,478) (3,067,199) (3,668,943) 19.62% (3,889,080) OPERATING EXPENSES 6101 - WAGES & SALARIES -FT EMPLOYEES 282,182 319,350 247,945 332,382 341,790 2.83% 350,735 6102 -OVERTIME -FT EMPLOYEES 41,147 41,489 42,687 39,800 43,000 8.04% 43,000 6103- WAGES -PART TIME EMPLOYEES 17,133 22,214 23,321 22,105 22,500 1.79% 23,000 6104 - OVERTIME -PART TIME EMPLOYEES 677 - - - - 0.00% - 6111 -SEVERANCE PAY 5,856 6,160 - - - 0.00% - 6122 - PERA COORDINATED PLAN 23,487 27,063 21,798 30,253 30,368 0.38% 31,040 6125 - FICA - SOCIAL SECURITY 20,722 22,922 18,350 24,203 25,105 3.73% 25,659 6126 - FICA - MEDICARE 4,846 5,361 4,292 5,660 5,873 3.76% 6,002 6131 -CAFETERIA PLAN CONTRIBUTIONS 53,083 63,540 53,390 71,391 71,486 0.13% 77,205 6151 - WORKER'S COMP INSURANCE 11,817 13,295 10,241 15,466 16,054 3.80% 16,411 TOTAL PERSONAL SERVICES 460,950 521,394 422,024 541,260 556,176 2.76% 573,052 6201 -OFFICE SUPPLIES 1,053 1,769 529 1,800 1,800 0.00% 1,800 6203 - BOOKS/REFERENCE MATERIALS 342 292 - 500 500 0.00% 500 6204 - STATIONARY SUPPLIES 1,310 142 827 1,610 1,610 0.00% 1,610 6214 - CLOTHING & PERSONAL EQUIPMENT - - - 250 250 0.00% 250 6216 - CHEMICALS/CHEMICAL PRODUCTS 82,267 76,467 135,519 100,000 180,000 80.00% 185,000 6217 -SAFETY SUPPLIES 1,171 939 422 1,200 1,200 0.00% 1,200 6219 - GENERAL OPERATING SUPPLIES 8,581 3,984 9,285 9,600 11,600 20.83% 11,600 6223- BUILDINGS & FACILITIES - 1,500 - 1,500 1,500 0.00% 1,500 6224 - STREET MAINT MATERIALS 9,687 12,513 5,020 16,000 16,000 0.00% 16,000 6227 -PAINT SUPPLIES 946 923 1,116 1,100 1,100 0.00% 1,100 6235 -UTILITY SYSTEM SUPPLIES 13,266 8,151 14,138 15,000 16,000 6.67% 16,000 6239 - OTHER REPAIR & MAINT SUPPLIES 2,715 15,655 12,357 16,000 16,000 0.00% 16,000 6241 -SMALL TOOLS 500 496 229 500 500 0.00% 500 6242 -MINOR EQUIPMENT 3,441 37,059 6,477 16,500 20,000 21.21% 11,000 6243 - MINOR COMPUTER EQUIPMENT 7,390 1,867 100 - -100.00% 24,700 TOTAL SUPPLIES 132,669 161,757 185,919 181,660 268,060 47.56% 288,760 6301-ACCTG,AUDIT &FIN'LSERVICES 1,804 1,684 2,445 2,500 2,500 0.00% 2,500 6302 -ARCH, ENG &PLANNING 12,330 39,833 31,535 26,000 85,500 228.85% 35,500 6307 - PROFESSIONAL SERVICES 21,277 25,816 6,834 14,900 33,900 127.52% 19,400 6321-TELEPHONE/PAGERS 1,977 1,765 1,763 2,120 3,665 72.88% 3,775 6322 - POSTAGE 5,300 4,840 3,520 6,200 6,500 4.84% 6,500 6329 -OTHER COMMUNICATION SERVICES 1,132 1,992 1,680 2,700 2,600 -3.70% 2,680 6331 -TRAVEL EXPENSE/MILEAGE - 239 - 200 200 0.00% 200 6333-FREIGHT/DRAYAGE - - - 50 50 0.00% 50 6341 -PERSONNEL ADVERTISING 30 - - 160 160 0.00% 160 6342 - LEGAL NOTICES - 73 - 100 100 0.00% 100 6351 -PRINTING 347 152 68 500 500 0.00% 500 6402 - EQUIPMENT SERVICES 8,051 79,969 12,740 53,000 96,500 82.08% 47,500 6403 - BLDGS/FACILITIES MAINT SERVICE 6,187 10,000 8,842 15,000 15,000 0.00% 10,000 6406 - MULTI -FUNCTION MTNCE - - 80 875 500 -42.86% 515 6409 - OTHER REPAIR & MAINT SVCS - - - - 12,400 100.00% 12,400 6417 -UNIFORMS 489 640 134 800 800 0.00% 800 6422 -SOFTWARE MAINT 307 314 41 375 - -100.00% - 6423 - LOGIS CHARGES 39,287 39,880 22,033 35,295 37,099 5.11% 38,536 6432 -CONFERENCES AND SCHOOLS 1,355 1,715 1,558 2,150 2,880 33.95% 2,880 6434 - DUES & SUBSCRIPTIONS 2,362 2,600 2,398 2,700 2,900 7,41% 2,900 6435 -CREDIT CARD FEES 239 219 - 200 200 0.00% 200 6436 - UNCOLLECTIBLE CHECKS/DEBTS - - 328 - - 0.00% - 6438 - CASH SHORT (OVER) - (4) - - - 0.00% - 6441 - LICENSES, TAXES & FEES 101,235 43,395 57,129 76,000 76,000 0.00% 76,000 6449 - OTHER CONTRACTUAL SERVICE 55,617 127,254 81,646 70,000 75,000 7.14% 75,000 TOTAL SERVICES & OTHER CHARGES 259,326 382,376 234,774 311,825 454,9554 45.90% 338,096 6361 -GENERAL LIABILITY INSURANCE 16,917 20,553 23,089 22,693 34,966 54.08% 36,464 6362 -PROPERTY INSURANCE 4,543 4,780 4,962 25,057 25,304 0.99% 25,622 6366 - MACHINERY BREAKDOWN INSURANCE 1,073 1,059 1,011 1,098 1,057 -3.73% 1,121 TOTAL INSURANCE 22,533 26,392 29,062 48,848 61,327 25.55% 63,207 2016 2014 2015 September 2016 2017 2018 Object Code/ Description Actual Actual YTD Budget Budget Change Budget 6381 - ELECTRIC 139,801 126,632 131,413 190,000 190,000 0.00% 190,000 6382 -GAS 8,668 6,377 11,757 30,000 30,000 0.00% 30,000 6383 -WATER - 524 4,177 - - 0.00% - 6385 - SEWER 299 626 4,732 300 4,000 1233.33% 4,000 6386 -STORM SEWER 6,562 8,712 6,534 6,400 6,400 0.00% 6,400 6388- HAZARDOUS WASTE DISPOSAL - - - 1,000 1,000 0.00% 1,000 6389 - STREET LIGHTS 2,039 2,624 1,968 1,500 1,500 0.00% 1,500 TOTAL UTILITIES 157,369 145,495 160,581 229,200 232,900 1.61% 232,900 6461 - FUEL CHARGES 5,976 4,427 2,318 5,342 4,508 -15.61% 4,659 6462 - FIXED CHARGES 10,298 10,736 6,666 9,999 10,043 0.44% 10,344 6463- REPAIR & MAINT CHARGES 9,017 11,102 14,800 10,825 10,260 -5.22% 10,568 6465 - REPLACEMENT CHARGES 31,471 26,575 15,422 23,133 21,708 -6.16% 22,360 TOTAL CENTRAL GARAGE CHARGES 56,762 52,840 39,206 49,299 46,519 -5.64% 47,931 6530 -IMPROVEMENTS 22,390 3,110,000 4,327,000 39.13% 3,510,000 TOTAL CAPITAL OUTLAY 22,390 3,110,000 4,327,000 39.13% 3,510,000 6494 -DEPRECIATION EXPENSE 658,163 703,933 548,736 1,162,513 1,812,176 55.88% 1,935,476 TOTAL DEPRECIATION 658,163 703,933 548,736 1,162,513 1,812,176 55.88% 1,935,476 TOTAL OPERATING EXPENSES 1,747,772 1,994,187 1,642,692 5,634,605 7,759,112 37.70% 6,989,422 NONOPERATING REVENUES 4601 -SPECIAL ASSESSMENTS (29,426) (39,871) (220,038) - - 0.00% - 4607 - SPEC ASSESS INTEREST (74) (16) - 0.00% - TOTAL SPECIAL ASSESSMENTS (29,500) (39,887) (220,038) 0.00% 4603 - INTEREST EARNINGS (17,945) (28,733) (5,495) (15,597) (7,982) -48.82% (11,709) 4605 - UNREALIZED INVESTMENT GAIN/LOSS (6,538) (1,690) - - 0.00% - TOTAL INVESTMENT EARNINGS (24,483) (30,423) (5,495) (15,597) (7,982) -48.82% (11,709) 4604 - CHECK PROCESSING FEES (480) (460) (810) - - 0.00% - 4912 - CAPITAL CONTRIBUTIONS (95,974) - - - - 0.00% - 4921-REFUNDS&REIMBURSEMENTS (46,701) (24,691) (275) - - 0.00% - 4922 - PROJECT ADMINISTRATION (19,966) (1,200) 0.00% TOTAL MISCELLANEOUS (143,155) (45,117) (2,285) 0.00% 4931 - BOND SALES - - - (3,110,000) (4,262,000) 37.04% (3,400,000) 4932 - PREMIUM ON BOND SALES (19,060) 0.00% TOTAL DEBT ISSUANCE (19,060) (3,110,000) (4,262,000) 37.04% (3,400,000) TOTAL NONOPERATING REVENUES (197,138) (134,487) (227,818) (3,125,597) (4,269,982) 36.61% (3,411,709) NONOPERATING EXPENSES 6601 - BOND PRINCIPAL - - - 1,049,000 1,077,750 2.74% 1,196,750 6611 -BOND INTEREST 57,133 143,841 209,067 199,747 230,198 15.24% 326,100 6621 - PAYING AGENT/OTHER FEES 656 19,921 1,500 1,500 0.00% 1,500 TOTAL DEBT SERVICE 57,789 163,762 209,067 1,250,247 1,309,448 4.74% 1,524,350 6471 -ADMINISTRATIVE SERVICE TRANSFER 91,069 92,103 84,428 92,103 94,815 2.94% 94,815 6482 - MISC TRANSFER OUT 95,974 - 0.00% - TOTALTRANSFERS 187,043 92,103 84,428 92,103 94,815 2.94% 94,815 TOTAL NONOPERATING EXPENSES 244,832 255,865 293,495 1,342,350 1,404,263 4.61% 1,619.165 NET CHANGE IN FUND BALANCE $ (410,845) $ (457,928) $ (444.109) $ 784,159 $ 1,224.450 56.15% $ 1,307,798 O , 0(m0 <(MO a o m w W O O N a` ww wwww M V M O f Y) O m N (o ri < (o m N -6 (Oil O N a` w w w w w w o m `v,�� a N M O 6 m U N N O O N a` ww wwww M m a M O v'n o m m M d m m N V N O N a` ww wwww M m Q M o `v,m om a (p O O N a` wen wwww m < M O O m O m m� N O O N a` ww wwww om `o, Ymi v (Mo .o (p �- ni 4 O m W N (> N N O O N a` wen wwww M Q m w M b S G V O M 0 m m N U o O O O N a` w w w w w w OQi� tmn. 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Qi Q. L � M tD O N i O n' i/F V O O O r-1 ,o �n O O u 00 I O a W N W M N Y $2,825,000 City of Brooklyn Center, Minnesota General Obligation Improvement and Utility Revenue Bonds, Series 2017 Evergreen Park Area Water DEBT SERVICE SCHEDULE Date Principal DeliveryDate...................................................................................................................................................................... Coupon Interest 2/01/2018 Total P+I 105% Levy $17,858.33 Fiscal Total 06/01/2017 AverageCoupon................................................................................................................................................................. 2.2551470% NetInterest Cost (NIC)....................................................................................................................................................... 2.3816986% - 2.3822929% - 2.2447402% - 2.4948472% IRS Form 8038 02/01/2018 NetInterest Cost................................................................................................................................................................ 2.2551470% WeightedAverage Maturity................................................................................................................................................ 38,766.67 Interest rates are estimates. Changes in rates may 38,766.67 cause significant alterations to this schedule. 40,705.00 The actual underwriter's discount bid may also vary. 40,705.00 1017G06nySCll Krr Non / t,'veeXrrcn /9ik.lnsi Miler / 9119/1016 / 08/01/2018 - - 29,075.00 29,075.00 30,528.75 - 02/01/2019 260,000.00 1.400% 29,075.00 289,075.00 303,528.75 334,057.50 08/01/2019 - - 27,255.00 27,255.00 28,617.75 - 02/01/2020 265,000.00 1.550% 27,255.00 292,255.00 306,867.75 335,485.50 08/01/2020 - - 25,201.25 25,201.25 26,461.31 - 02/01/2021 270,000.00 1.650% 25,201.25 295,201.25 309,961.31 336,422.63 08/01/2021 - - 22,973.75 22,973.75 24,122.44 - 02/01/2022 275,000.00 1.800% 22,973.75 297,973.75 312,872.44 336,994.88 08/01/2022 - - 20,498.75 20,498.75 21,523.69 - 02/01/2023 275,000.00 1.900% 20,498.75 295,498.75 310,273.69 331,797.38 08/01/2023 - - 17,886.25 17,886.25 18,780.56 - 02/01/2024 285,000.00 2.050% 17,886.25 302,886.25 318,030.56 336,811.13 08/01/2024 - - 14,965.00 14,965.00 15,713.25 - 02/01/2025 290,000.00 2.250% 14,965.00 304,965.00 320,213.25 335,926.50 08/01/2025 - - 11,702.50 11,702.50 12,287.63 - 02/01/2026 295,000.00 2.400% 11,702.50 306,702.50 322,037.63 334,325.25 08/01/2026 - - 8,162.50 8,162.50 8,570.63 - 02/01/2027 300,000.00 2.600% 8,162.50 308,162.50 323,570.63 332,141.25 08/01/2027 - - 4,262.50 4,262.50 4,475.63 - 02/01/2028 310,000.00 2.750% 4,262.50 314,262.50 329,975.63 334,451.25 Total $2,825,000.00 - $402,731.67 $3,227,731.67 $3,389,118.25 - SIGNIFICANT DATES Dated................................................................................................................................................................................. 6/01/2017 DeliveryDate...................................................................................................................................................................... 6/01/2017 FirstCoupon Date.............................................................................................................................................................. 2/01/2018 Yield Statistics BondYear Dollars.............................................................................................................................................................. $17,858.33 AverageLife....................................................................................................................................................................... 6.322 Years AverageCoupon................................................................................................................................................................. 2.2551470% NetInterest Cost (NIC)....................................................................................................................................................... 2.3816986% TrueInterest Cost (TIC)...................................................................................................................................................... 2.3822929% BondYield for Arbitrage Purposes...................................................................................................................................... 2.2447402% AllInclusive Cost (AIC)....................................................................................................................................................... 2.4948472% IRS Form 8038 NetInterest Cost................................................................................................................................................................ 2.2551470% WeightedAverage Maturity................................................................................................................................................ 6.322 Years Interest rates are estimates. Changes in rates may cause significant alterations to this schedule. The actual underwriter's discount bid may also vary. 1017G06nySCll Krr Non / t,'veeXrrcn /9ik.lnsi Miler / 9119/1016 / Spririg s'Leu 12 $1,500,000 City of Brooklyn Center, Minnesota General Obligation Improvement and Utility Revenue Bonds, Series 2017 Water Tower Painting DEBT SERVICE SCHEDULE Date Principal Coupon Interest Total P+I 105% Levy Fiscal Total 06/01/2017 BondYear Dollars.............................................................................................................................................................. $9,475.00 - - - 2.2554969% 02/01/2018 2.3821460% TrueInterest Cost (TIC)...................................................................................................................................................... 20,578.33 20,578.33 21,607.25 21,607.25 08/01/2018 - - 15,433.75 15,433.75 16,205.44 - 02/01/2019 140,000.00 1.400% 15,433.75 155,433.75 163,205.44 179,410.88 08/01/2019 - - 14,453.75 14,453.75 15,176.44 - 02/01/2020 140,000.00 1.550% 14,453.75 154,453.75 162,176.44 177,352.88 08/01/2020 - - 13,368.75 13,368.75 14,037.19 - 02/01/2021 145,000.00 1.650% 13,368.75 158,368.75 166,287.19 180,324.38 08/01/2021 - - 12,172.50 12,172.50 12,781.13 - 02/01/2022 145,000.00 1.800% 12,172.50 157,172.50 165,031.13 177,812.25 08/01/2022 - - 10,867.50 10,867.50 11,410.88 - 02/01/2023 145,000.00 1.900% 10,867.50 155,867.50 163,660.88 175,071.75 08/01/2023 - - 9,490.00 9,490.00 9,964.50 - 02/01/2024 150,000.00 2.050% 9,490.00 159,490.00 167,464.50 177,429.00 08/01/2024 - - 7,952.50 7,952.50 8,350.13 - 02/01/2025 155,000.00 2.250% 7,952.50 162,952.50 171,100.13 179,450.25 08/01/2025 - - 6,208.75 6,208.75 6,519.19 - 02/01/2026 155,000.00 2.400% 6,208.75 161,208.75 169,269.19 175,788.38 08/01/2026 - - 4,348.75 4,348.75 4,566.19 - 02/01/2027 160,000.00 2.600% 4,348.75 164,348.75 172,566.19 177,132.38 08/01/2027 - - 2,268.75 2,268.75 2,382.19 - 02/01/2028 165,000.00 2.750% 2,268.75 167,268.75 175,632.19 178,014.38 Total $1,500,000.00 - $213,708.33 $1,713,708.33 $1,799,393.75 SIGNIFICANT DATES Dated................................................................................................................................................................................. 6/01/2017 DeliveryDate...................................................................................................................................................................... 6/01/2017 FirstCoupon Date.............................................................................................................................................................. 2/01/2018 Yield Statistics BondYear Dollars.............................................................................................................................................................. $9,475.00 AverageLife....................................................................................................................................................................... 6.317 Years AverageCoupon................................................................................................................................................................ 2.2554969% NetInterest Cost (NIC)....................................................................................................................................................... 2.3821460% TrueInterest Cost (TIC)...................................................................................................................................................... 2.3827162% Bond Yield for Arbitrage Purposes...................................................................................................................................... 2.2447402% AllInclusive Cost (AIC)....................................................................................................................................................... 2.4953598% IRS Form 8038 NetInterest Cost................................................................................................................................................................ 2.2554969% WeightedAverage Maturity................................................................................................................................................ 6.317 Years Interest rates are estimates. Changes in rates may cause significant alterations to this schedule. The actual underwriter's discount bid may also vary. °017 C01inp&L'1J91 Bon / li tiler lbiverlumluig / 9/1'9/2016 / 2:dB 1iL1 13 Sanitary Sewer Utility • Budget • Cash Flow Projections • Rate Comparisons • Proposed Debt Service 14 15 SEWER UTILITY FUND - 60200 PUBLIC UTILITY FUND 2016 2014 2015 September 2016 2017 2018 Object Code/ Description Actual Actual YTD Budget Budget Change Budget 49251 -SEWER UTILITY -OPERATIONS OPERATING REVENUES 4707 -PENALTIES $ (102,902) $ (107,501) $ (79,727) $ (100,000) $ (100,000) 0.00% $ (100,000) 4721 - SEWER SERVICE (3,842,213) (3,986,224) (3,049,320) (4,130,000) (4,258,900) 3.12% (4,389,667) TOTAL SALES AND USER FEES (3,945,115) (4,093,725) (3,129,047) (4,230,000) (4,358,900) 3.05% (4,489,667) TOTAL OPERATING REVENUES (3,945,115) (4,093,725) (3,129,047) (4,230,000) (4,358,900) 3.05% (4,489,667) OPERATING EXPENSES 6101 - WAGES & SALARIES -FT EMPLOYEES 125,704 128,575 97,076 128,508 123,758 -3.70% 129,977 6102 - OVERTIME -FT EMPLOYEES 14,956 8,827 10,834 19,900 15,000 -24.62% 15,000 6103 - WAGES -PART TIME EMPLOYEES 14,894 13,147 13,303 15,200 15,500 1.97% 15,800 6111 -SEVERANCE PAY 136 158 - - - 0.00% - 6122 - PERA COORDINATED PLAN 10,207 10,305 8,093 12,610 11,547 -8.43% 12,014 6125 - FICA - SOCIAL SECURITY 9,144 8,957 7,566 10,088 9,545 -5.38% 9,930 6126 - FICA - MEDICARE 2,138 2,095 1,770 2,359 2,232 -5.38% 2,323 6131 - CAFETERIA PLAN CONTRIBUTIONS 21,898 24,357 20,794 30,981 31,022 0.13% 33,504 6141 - UNEMPLOYMENT COMPENSATION - 705 1,051 - 0.00% - 6151 - WORKER'S COMP INSURANCE 5,180 6,239 4,710 6,017 5,640 -6.27% 5,884 TOTAL PERSONAL SERVICES 204,257 203,365 165,197 225,663 214,244 -5.06% 224,432 6201 -OFFICE SUPPLIES - 100 - 100 100 0.00% 100 6203 - BOOKS/REFERENCE MATERIALS 110 - - 200 200 0.00% 200 6204 - STATIONARY SUPPLIES 2,391 290 1,543 3,290 3,290 0.00% 3,290 6214 - CLOTHING & PERSONAL EQUIPMENT - - - 50 50 0.00% 50 6216 - CHEMICALS/CHEMICAL PRODUCTS 5,330 5,554 3,250 5,500 5,500 0.00% 5,500 6217 - SAFETY SUPPLIES 714 1,411 995 2,500 2,500 0.00% 2,500 6219 - GENERAL OPERATING SUPPLIES 2,974 3,654 786 3,500 3,500 0.00% 3,500 6223 - BUILDINGS & FACILITIES - - - 100 100 0.00% 100 6224 - STREET MAINT MATERIALS 7,743 5,539 - 7,500 7,500 0.00% 7,500 6227 - PAINT SUPPLIES 444 627 627 675 675 0.00% 675 6239 - OTHER REPAIR & MAINT SUPPLIES 508 690 - 5,000 5,000 0.00% 5,000 6241 -SMALL TOOLS 467 465 - 500 500 0.00% 500 6242- MINOR EQUIPMENT 5,992 34,354 - 2,100 3,600 71.43% 2,100 6243 - MINOR COMPUTER EQUIPMENT 840 576 - - - 0.00% - TOTAL SUPPLIES 27,513 53,260 7,201 31,015 32,515 4.84% 31,015 6301 - ACCTG, AUDIT & FIN'L SERVICES 1,640 1,684 1,956 2,000 2,000 0.00% 2,000 6302 - ARCH, ENG & PLANNING 325 - 3,005 1,900 1,900 0.00% 1,900 6307 - PROFESSIONAL SERVICES 2,580 3,353 2,587 4,800 4,400 -8.33% 4,820 6321-TELEPHONE/PAGERS 1,018 676 399 780 1,865 139.10% 1,920 6322 -POSTAGE 10,340 10,340 7,520 12,690 12,700 0.08% 12,700 6351 - PRINTING - - - 375 375 0.00% 375 6403- BLDGS/FACILITIES MAINT SERVICE 759 4,090 - 12,500 7,000 -44.00% 7,000 6409 - OTHER REPAIR & MAINT SVCS 69,426 64,329 4,611 68,000 70,000 2.94% 70,000 6423 - LOGIS CHARGES 27,648 36,060 19,325 31,015 32,426 4.55% 33,702 6432 -CONFERENCES AND SCHOOLS 980 1,250 2,160 2,150 2,880 33.95% 2,880 6434 - DUES & SUBSCRIPTIONS 297 305 314 405 405 0.00% 405 6436 - UNCOLLECTIBLE CHECKS/DEBTS - - 696 - - 0.00% - 6441 - LICENSES, TAXES & FEES 23 - 170 170 0.00% 170 6449 - OTHER CONTRACTUAL SERVICE 24,792 13,563 17,341 26,000 38,000 46.15% 26,000 TOTAL SERVICES & OTHER CHARGES 139,828 135,650 59,914 162,785 174,121 6.96% 163,872 6361 -GENERAL LIABILITY INSURANCE 29,946 31,535 29,310 33,318 30,168 -9.45% 31,978 6362 - PROPERTY INSURANCE 1,036 1,086 1,124 1,147 1,201 4.71% 1,273 6366 -MACHINERY BREAKDOWN INSURANCE 280 275 262 285 274 -3.86% 291 TOTAL INSURANCE 31,262 32,896 30,696 34,750 31,643 -8.94% 33,542 6381 -ELECTRIC 37,539 36,824 27,738 38,000 39,100 2.89% 39,100 6391 - MET COUNCIL ENVIRON SVCS 2,115,017 2,197,141 1,925,406 2,324,241 2,424,000 4.29% 2,545,000 TOTAL UTILITIES 2,152,566 2,233,965 1,953,144 2,362,241 2,463,100 4.27% 2,584,100 6461 - FUEL CHARGES 16,431 13,983 7,545 14,700 14,037 -4.51% 14,507 6462 - FIXED CHARGES 13,840 14,240 8,730 13,095 13,994 6.87% 14,414 6463 - REPAIR & MAINT CHARGES 17,205 14,215 17,951 19,485 18,024 -7.50% 18,565 6465 - REPLACEMENT CHARGES 66,508 79,815 49,832 74,748 65,682 -12.13% 67,652 TOTAL CENTRAL GARAGE CHARGES 113,984 122,253 84,058 122,028 111,737 -8.43% 115,138 6530 -IMPROVEMENTS 1,997 2,348,000 2,565,000 9.24% 2,802,000 TOTAL CAPITAL OUTLAY 1,997 2,348,000 2,565,000 9.24% 2,802,000 6494 - DEPRECIATION EXPENSE 735,595 783,500 604.260 832,968 1.020,340 22.49% 1,124,040 TOTAL DEPRECIATION 735,595 783,500 604,260 832,968 1,020,340 22.49% 1,124,040 TOTAL OPERATING EXPENSES 3,404,995 1 3,564,889 2,906,467 6,119,450 6,612,700 8.06% 7,078,139 15 4912 - CAPITAL CONTRIBUTIONS 4921 - REFUNDS & REIMBURSEMENTS TOTAL MISCELLANEOUS 4931 - BOND SALES 4932 - PREMIUM ON BOND SALES TOTAL DEBT ISSUANCE TOTAL NONOPERATING REVENUES NONOPERATING EXPENSES 6601 - BOND PRINCIPAL 6611 -BOND INTEREST 6621 - PAYING AGENT/OTHER FEES TOTAL DEBT SERVICE 6471 -ADMINISTRATIVE SERVICE TRANSFER 6482 - MISC TRANSFER OUT TOTALTRANSFERS TOTAL NONOPERATING EXPENSES NET CHANGE IN FUND BALANCE (134,574) - - (13,306) (7,236) (147,880) (7,236) 0.00% _ 0.00 0.00% - _ - 2016 (2,060,000) -12.27% - 2014 2015 September 2016 2017 2018 Object Code/Description Actual Actual YTD Budget Budget Change Budget NONOPERATING REVENUES 4603 - INTEREST EARNINGS (14,625) (24,158) (23,506) (13,685) (29,697) 117,00% (33,715) 4605 - UNREALIZED INVESTMENT GAIN/LOSS TOTAL INVESTMENT EARNINGS (5,620) (20,245) (2,530) (26,688) (23,506) - (13,685) - (29,697) 0.00% - 117.00% (33,715) 4912 - CAPITAL CONTRIBUTIONS 4921 - REFUNDS & REIMBURSEMENTS TOTAL MISCELLANEOUS 4931 - BOND SALES 4932 - PREMIUM ON BOND SALES TOTAL DEBT ISSUANCE TOTAL NONOPERATING REVENUES NONOPERATING EXPENSES 6601 - BOND PRINCIPAL 6611 -BOND INTEREST 6621 - PAYING AGENT/OTHER FEES TOTAL DEBT SERVICE 6471 -ADMINISTRATIVE SERVICE TRANSFER 6482 - MISC TRANSFER OUT TOTALTRANSFERS TOTAL NONOPERATING EXPENSES NET CHANGE IN FUND BALANCE (134,574) - - (13,306) (7,236) (147,880) (7,236) 0.00% _ 0.00 0.00% - _ - (2,348,000) (2,060,000) -12.27% - (35,277) - 0.00% - (35,277) (2,348,000) (2,060,000) -12.27% (168,125) (69,201) (23,506) (2,361,685) (2,089,697) 11.52% (33,715) _ - - 35,000 218,753 525.01% 315,272 19,044 34,148 51,805 50,019 63,540 27.03% 106,510 69 30,491 1,500 1,500 0.00% 1,500 19,113 64,639 51,805 86,519 283,793 228.01% 423,282 91,069 92,103 84,428 92,103 89,219 -3.13% 89,219 1341574 - - - - 0.00% - 225,643 92,103 84,428 92,103 89,219 -3.13% 89,219 244.756 156,742 136,233 178,622 373,012 108.83% 512,501 $ (463,489) $ (441.2951 $ (109,853) $ (293.6131 $ 537,115 282.93% $ 3 067,258 IN O N 0 N N 0 N d N m m m m V N m MNO O N N m m V n;! m <O N O O O N N ry - N � N U M r (�) m O o a N O n V M n V N d p 'p N m� m v Nvm 0(ON N m m N r .a U N ' n O O m 0 O r 0 O N n O O O O O O O O O O C O O O O O M M N O N N � N w t9 w w m m m m m o — N N N I n N 0 m 0)tV d O n m a a c M W M M m m O O M N M M v n m m O m m UM my M mmmNmvv a, v Mnvv m m .a 'p N M N m M M M •f C N 0 m m M m �- m N m m n M N of a w bq w w N m O ( 01 m M m m m 0 0 M M (O p C] O N d n N ai m m m O v O am N m m m v cl T N O N h V O v N M O m r m V m V M V v v (!f m. W v v v v M o N It N O N a N N m m M m N m mN m m N W �- N m 0 r N mN nn " V mnmm000 'mo r ( V (O O(n d M N m n o N O m m mv a m y m dD m (O a'M (O O (O O O N N N O m of vii �m mo m n(oonvoS m (ri a mvm r d o O N. O— O M M (n0 v V 0( M g IQ r O v vv a m m m t0 mm—N w <A w w r (7 n m V M m m m O 0 M N m C N O n O M d mo l W W v V M mo m N V o O O (O N m O M O n M O O v m O m N v v v m O 0 N n n O N r N O m 7 N n m O r V n m� N N ro.- w w w w v m v o a m o N o or m o m- o 0 o m 'o n m am,a vom o mo m M m O O m O v m rnovm W m v O V M rM.-o a m N O r M �M m w E9 w w er st m O M M m N m V p O N m v m' M v o m d m O N O m m t0 W O O N N N m N m O of O mn V N v O m m N O m([I V N O m w b3 w w n h n n O mv m m V M O O M n N m r O of M m N v d m m am m m O m m N N n M v O m o O W m M r O O O 01 m m N m m V O m m 0 V m O U N O O O r r v m n v v O m m m V 0 r d p O N M m M c N v O M n 0 M M O r a m � � m N n N —N w b9 w w n o W'' M m M N M O a o O M m n ( M m O N m U d m M m n v r' V M M c v o (o O H O N v O 0 a (O o N v m N v W N O N a f N 0( M U N v a N O v n M a 0 r O m O w m 'Q d p O N ON N N N m M � M V N m n m N a Nm r N n N m N N N N - M M a (o N M m N NOON w t9 w w o m O O-- O O N n n M O O m m on 'O d m m N N V n'.2, nv O NVO m N O m m N M t' M O O n m m Ol N Ov0 W V (0 D a l 6 N m N t, Mm N NmV mN V O(V m N m Nm T O d p .Q N O O N M M M V N V M O O M O O � N a Hi b3 w w d m .- O N m m N V O O M V N O v 0 m m N u N m m m o N m ma o m N m v m d p O .- N V M n M v 0 O) O a Ci v ar N N M n m m N v t0 N w es w w m N m r o m n o o o n �( v om 'o d a, mm on O M O V owmw w om, rn mv0(omm �- N m m mO O M(31 m w m nmvm m v m o m N O N m o U N m6 am m N N V O v 0� m W m m v N d p 'p N m �- rn m r W n M M m M v N O m n n N O M a O m n N a v � m M - N to w (H w w O (O n n ( O Nufm MNOO Mm v 'R �Or v(o r N '0 d 0 Nm O� M y O m mM�- m V 0 Nv m _ m M N m O O N n N N mmvm O m N 0 (O m U d p v m O O N r m N vma W tf1 m M M M M M N m m M m M 6.6,iT M Novo .-nMNm m mm-� w cs w w Q) n r N N N N W N O O O N v v m ' N v O o d m n M N N 7 0 n N O O N N M N m N O m M M O N O mN m m U m M M v '7 M m v N m O n N M n V M d p 'pN m M N V m N M o M v O n m W N m _mM m m N Ol N n Norm M N r m v w tg w w N O O n O n m n M O a a N c IQ O I n T 0 v o m N (! 1 mm M O N n O m v n ( O n M N a 7 N N m n �.- m m O m V N O m a N m mm ON d p m N m y vi M O C] M N m m m ct 0)N O V m N 'Q Of O m r a v N m N N m m m (O M w tq w w N n O m- O N M N n O O m a m' N O( m N m O O to a w. am m M O t p m N m m N O m N N (O O m n c m m 0 V M N m m O f n O m U O t7 vm Nv mNN w N mNN m of ON M� m N N v NC]o MM MOm m N n m - OO w mo v_O mN a s{ —o N N m m h (O M 3 w ev w w O m (O m W n (ON mm (OOr m m ON n( M mor-t7O O IL v^ m6 M N n n t D N O m m m •T m N O m M N �- m W m V 1 m v n n 0 v M m( O NP m � '° of m v n ai o m a n V OfN no O V o�nvMMmvrn o N o nm'7 m �rinoa m(a V mr0 d QN N N m N d — U j C , Y 3 Cf a O ((j W Oi 'O C C m a = o OmAk a w L c U N m c d L N p d � 2 U.a LL OI C � a` d d (i d U is O v C CSV N N [` m (n N U N(p R C tea d N O 'O — �' O a N«« R d d d b'd0 d d C C > C d d d L d O O. 0 0 0 >O SZ in d R 0 o.a tn0 �D a clo x yUK L11Z H > w ` Rd 4 K W U U O N 0 N N 0 N O O N N ry - N m ry U N N N O .a U N ' n O O m 0 O r 0 O N n O O O O O O O O O O C O O O O O M M N O N N � N cyi N W N O o o � in = v Z 1� T 01 N A I •D LL Ln v •S .n v 0 r to `^ 0 N N O T N N 0 O � Q L I +' CO � m O 10i N O co > N V Y O L � w Q m N u L O 3 M -O N N V1 L* u u L •C ^ O O m O vi <n N I O I I N L O1 O 00 w rn m m <n c m V O � 00 foo i w �o v V! O 9 o U opo y .n v 0 0 z Lq N N m y U O O O O O O O O O O �? O M q R W Ln M N 14 $2,090,000 City of Brooklyn Center, Minnesota General Obligation Improvement and Utility Revenue Bonds, Series 2017 Evergreen Park Area Sanitary Sewer DEBT SERVICE SCHEDULE Date Principal DeliveryDate...................................................................................................................................................................... Coupon Interest 2/01/2018 Total P+I 105% Levy BondYear Dollars.............................................................................................................................................................. Fiscal Total 06/01/2017 6.339 Years AverageCoupon................................................................................................................................................................ 2.2571078% NetInterest Cost (NIC)....................................................................................................................................................... - - 2.3839345% - 2.2447402% AllInclusive Cost (AIC)....................................................................................................................................................... 02/01/2018 IRS Form 8038 NetInterest Cost................................................................................................................................................................ 28,716.67 WeightedAverage Maturity................................................................................................................................................ 28,716.67 30,152.50 30,152.50 08/01/2018 - - 21,537.50 21,537.50 22,614.38 - 02/01/2019 190,000.00 1.400% 21,537.50 211,537.50 222,114.38 244,728.75 08/01/2019 - - 20,207.50 20,207.50 21,217.88 - 02/01/2020 195,000.00 1.550% 20,207.50 215,207.50 225,967.88 247,185.75 08/01/2020 - - 18,696.25 18,696.25 19,631.06 - 02/01/2021 200,000.00 1.650% 18,696.25 218,696.25 229,631.06 249,262.13 08/01/2021 - - 17,046.25 17,046.25 17,898.56 - 02/01/2022 200,000.00 1.800% 17,046.25 217,046.25 227,898.56 245,797.13 08/01/2022 - - 15,246.25 15,246.25 16,008.56 - 02/01/2023 205,000.00 1.900% 15,246.25 220,246.25 231,258.56 247,267.13 08/01/2023 - - 13,298.75 13,298.75 13,963.69 - 02/01/2024 210,000.00 2.050% 13,298.75 223,298.75 234,463.69 248,427.38 08/01/2024 - - 11,146.25 11,146.25 11,703.56 - 02/01/2025 215,000.00 2.250% 11,146.25 226,146.25 237,453.56 249,157.13 08/01/2025 - - 8,727.50 8,727.50 9,163.88 - 02/01/2026 220,000.00 2.400% 8,727.50 228,727.50 240,163.88 249,327.75 08/01/2026 - - 6,087.50 6,087.50 6,391.88 - 02/01/2027 225,000.00 2.600% 6,087.50 231,087.50 242,641.88 249,033.75 08/01/2027 - - 3,162.50 3,162.50 3,320.63 - 02/01/2028 230,000.00 2.750% 3,162.50 233,162.50 244,820.63 248,141.25 Total $2,090,000.00 - $299,029.17 $2,389,029.17 $2,508,480.63 - SIGNIFICANT DATES Dated................................................................................................................................................................................. 6/01/2017 DeliveryDate...................................................................................................................................................................... 6/01/2017 FirstCoupon Date.............................................................................................................................................................. 2/01/2018 Yield Statistics BondYear Dollars.............................................................................................................................................................. $13,248.33 AverageLife....................................................................................................................................................................... 6.339 Years AverageCoupon................................................................................................................................................................ 2.2571078% NetInterest Cost (NIC)....................................................................................................................................................... 2.3833124% TrueInterest Cost (TIC)...................................................................................................................................................... 2.3839345% BondYield for Arbitrage Purposes ...................................................................................................................................... 2.2447402% AllInclusive Cost (AIC)....................................................................................................................................................... 2.4962045% IRS Form 8038 NetInterest Cost................................................................................................................................................................ 2.2571078% WeightedAverage Maturity................................................................................................................................................ 6.339 Years Interest rates are estimates. Changes in rates may cause significant alterations to this schedule. The actual underwriter's discount bid may also vary. 017GO]p d- 171Ker Ban / IA -p-1 lx111"A aJyeeit / 9/19/1016 / 2:46181 19 Recycling Utility ••- Cash Flow Projections Rate Comparisons 20 21 RECYCLING UTILITY FUND - 65300 PUBLIC UTILITY FUND 2016 2014 2015 September 2016 2017 2018 Object Code / Description Actual Actual YTD Budget Budget Change Budget 49311 - RECYCLING OPERATING REVENUES 4707 -PENALTIES $ (10,831) $ (11,145) $ (8,802) $ (8,000) $ (8,000) 0.00% $ (8,000) 4751 - RECYCLING SERVICE FEES (296,446) (304,289) (271,879) (308,495) (352,354) 14.22% (361,362) TOTAL SALES AND USER FEES (307,277) (315,434) (280,681) (316,495) (360,354) 13.86% (369,362) TOTAL OPERATING REVENUES (307,277)(315,434) (280,681) (316,495) (360,354) 13.86% (369,362) OPERATING EXPENSES 6204 - STATIONARY SUPPLIES 165 25 111 150 150 0.00% 150 TOTAL SUPPLIES 165 25 111 150 150 0.00% 150 6301 - ACCTG, AUDIT & FIML SERVICES - - 28 - - 0.00% - 6307 - PROFESSIONAL SERVICES 56 39 - 100 100 0.00% 100 6322 POSTAGE 880 880 720 1,400 1,400 0.00% 1,400 6423 - LOGIS CHARGES 4,187 5,164 3,097 4,431 4,632 4.54% 4,815 6436 - UNCOLLECTIBLE CHECKS/DEBTS - - 79 - 0.00% - 6449 - OTHER CONTRACTUAL SERVICE 262,636 262,541 218,811 278,100 367,377 32.10% 375,293 TOTAL SERVICES & OTHER CHARGES 267,759 268,624 222,735 284,031 373,509 31.50% 381,608 6361 - GENERAL LIABILITY INSURANCE 1,465 1,156 785 1,095 740 -32.42% 785 TOTAL INSURANCE 1,465 1,156 785 1,095 740 -32.42% 785 TOTAL OPERATING EXPENSES 269,389 269,805 223,631 285,276 374,399 31.24% 382,543 NONOPERATING ITEMS 4603 - INTEREST EARNINGS (77) (280) (579) (70) (951) 1258.57% (736) 4605 - UNREALIZED INVESTMENT GAIN/LOSS (29) (25) - - - 0.00% - 4921 - REFUNDS & REIMBURSEMENTS 616 0.00% TOTAL INVESTMENT EARNINGS 510 (305) (579) (70) (951) 1258.57% (736) 6471 - ADMINISTRATIVE SERVICE TRANSFER 21,850 22,478 20,605 22,478 9,769 -56.54% 9,769 TOTALTRANSFERS 21,850 22,478 20,605 22,478 9,769 -56.54% 9,769 NET CHANGE IN FUND BALANCE $ (15,528) $ (23,456) $ (37,024) $ (8,811) $ 22,863 nj9.48% $ 22,214 21 Y m t0 O N O M M C Y V N f0 O O N 'Oiler N a` w» w w ' 'oily tdo v �m N nm t6 m mm to ro ul tMp tnp It r r t6 n to LL d m m au m m ` CL w M w w N � � a �M tOpO t� t0o mN INO rm t I N V V V Q ? H O w d a` ww w w ISM o V NN tp N Mlp cl mm� b O Nh � n ton r r O N Q V V Q a` w vl w w M M V •- M o N� m N N O N n a` w» w m M O U N m M to m b m m !n N V -c N N O m 0 Q O N a` w M w w m b n GN N M V m m IOCLr V d C V O O N V V V a` ww w w NOOm cl Q V O V , M m M [600 ONO N O N, N O W M Q OD M N � N a w w w w cq� NN n� m rtMO OO b O mt0 N N a` w es w r N� M M m MO b N ? M N O N MO b QN C a <a CL w vl w w N W nN m MOO �-N mN ' DD O M O V d m IN _ O � NO A ONl n O V N O N O N M M V Y M w M a` w w � w a m m rn o too oM o a Q N M M M V M a` t 0 O N M 9 0 0. M m M m O M r O M N N N O N O d 0 O N M M M M M tial M a` w to w w b� I-V ob.M —a—t a mM mon v t��lmM �NnfO I n d o top ip m a wv w w b NON p O .. �cl mw mnrn_ _ �Lqq roar rl v mn iu - �n vi d 0 CnI M M M � M M O IL` w ea w w, NN m O MOM Y M NONOO n MnMM N N n n N V N t0 N b m r COJ� b CJ b m V N d IV v Q C w t» w w d U _T Y O LL y � C C m C d JT U C m -t.s a {L 01 c N u V C V c m aW U K LL• WC W d m � d b d¢ w L' �� C jOSF apOSt � C S K W U U Y m N 3 LL n H O w d N N M L O U � � T N O O 00 O O y — eNi i � C N a 0 co Y C U � N 11 O Q O N m` L L lN0 GJ o r0 i v`i►Y^ � f9 3 U L Q. 4J Ln bL.O o a s 3 U z 4A va O v � a m GJ GJ v LL l0 � Ln GJ H O O O O O O O O GO C-4 N ei N [/? V► i? �? i/F An V4 Cash Flow Projections Rate Comparisons 24 25 STORM SEWER UTILITY FUND - 65100 PUBLIC UTILITY FUND 2016 2014 2015 September 2016 2017 2018 Object Code / Description Actual Actual YTD Budget Budget Change Budget 49411 - STORM SEWER UTILITY -OPERATIONS OPERATING REVENUES $ (26,675) $ (28,148) $ (20,239) $ (35,000) $ (35,000) 0.00% $ (35,000) 4707 - PENALTIES 4731 DRAINAGE FEES (1,611,800) (1,607,407) (1,193,534) (1,600,000) (1,600,000) 0.00% (1,616,350) -STORM TOTAL SALES AND USER FEES (1,638,475) (1,635,555) (1,213,773) (1,635,000) (1,635,000) 0.00% (1,651,350) TOTAL OPERATING REVENUES (1,638,475) (1,635,555) (1,213,773) (1,635,000) (1,635,000) 0.00% (1,651,350) OPERATING EXPENSES 6101 - WAGES & SALARIES -FT EMPLOYEES 133,677 132,065 100,869 129,605 132,196 2.00% 141,059 6102 -OVERTIME -FT EMPLOYEES 1,256 1,134 1,785 1,500 10,800 1,500 11,000 0.00% 1.85% 1,500 11,200 6103 - WAGES -PART TIME EMPLOYEES 8,028 9,975 7,128 - 0.00% - 6111 - SEVERANCE PAY 1,629 9,800 1,703 9,990 - 7,699 - 10,998 11,022 0.22% 11,503 6122 - PERA COORDINATED PLAN 8,979 8,934 6,901 8,799 8,959 1.82% 9,508 6125 - FICA - SOCIAL SECURITY 2,100 2,090 1,614 2,058 2,095 1.80% 2,225 6126 - FICA - MEDICARE 6131 - CAFETERIA PLAN CONTRIBUTIONS 22,893 18,706 18,312 32,328 32,371 0.13% 34,961 6151 - WORKER'S COMP INSURANCE 8,994 9,198 6,834 9,444 9,612 208,755 1.78% 1.57% 10,290 222,246 TOTAL PERSONAL SERVICES 197,356 193,795 151,142205,532 6204 - STATIONARY SUPPLIES 1,304 136 818 1,540 1,540 5,500 0.00% 0.00% 1,600 5,500 6219 - GENERAL OPERATING SUPPLIES 73 140 8,180 2,464 1,101 5,500 7,500 7,500 0.00% 7,800 6224 - STREET MAINT MATERIALS 3,039 19,031 36,549 15,210 36,000 37,000 2.78% 38,000 6239.OTHER REPAIR & MAINT SUPPLIES 23,447 45,005 19,593 50,540 51,540 1.98% 52,900 TOTAL SUPPLIES 6301-ACCTG, AUDIT & FIN'L SERVICES 1,640 842 978 1,000 1,000 20,000 0.00% 0.00% 1,000 20,000 6302 - ARCH, ENG & PLANNING 84,088 81,012 (27,415) 1,457 20,000 1,840 1,600 -13.04% 2,000 6307 - PROFESSIONAL SERVICES 1,487 4,600 5,361 5,060 3,680 5,940 5,940 0.00% 5,940 6322 - POSTAGE 6331 -TRAVEL EXPENSE/MILEAGE 102 696 444 500 600 20.00% 600 50 6342 - LEGAL NOTICES 87 108 - - 1,533 50 3,000 50 3,500 0.00% 16.67% 3,600 6384 - REFUSE DISPOSAL 6409 - OTHER REPAIR & MAINT SVCS - 43,163 37,163 16,509 39,000 40,000 2.56% 40,000 6423-LOGISCHARGES 18,401 20,687 11,044 17,723 18,529 500 4.55% 25.00% 19,258 500 6432 - CONFERENCES AND SCHOOLS - 490 55,722 500 55,601 400 57,200 57,200 0.00% 58,000 6434 - DUES & SUBSCRIPTIONS 54,142 0.00% 6436 - UNCOLLECTIBLE CHECKS/DEBTS - 2,354 3,880 145 13,441 - 12,000 12,000 0.00% 12,400 6449 - OTHER CONTRACTUAL SERVICE - 0.00% - 6499 - EXPENSES REIMBURSED TOTAL SERVICES & OTHER CHARGES 210,064 136,606 347,627 - 77,917 - 158,653 160,919 1.43% 163,348 6361 - GENERAL LIABILITY INSURANCE 3,016 3,242 2,026 3,411 1,711 1,711 -49.84% -49.84% 1,814 1,814 TOTAL INSURANCE 3,016 3,242 2,026 3,411 6461 - FUEL CHARGES 7,283 6,835 3,596 6,521 5,765 7,168 6,071 9.92% 5.31% 7,408 6,254 6462 - FIXED CHARGES 6,235 13,320 6,341 28,637 3,843 22,158 25,980 25,399 -2.24% 26,161 6463 - REPAIR & MAINT CHARGES 47,283 45,963 34,075 51,113 55,075 7.75% 56,727 6465 - REPLACEMENT CHARGES TOTAL CENTRAL GARAGE CHARGES 74,121 87,776 63,672 89,379 93,713 4.85% 96,550 0.00% 6540 - EQUIPMENT & MACHINERY - 132,216 - - 1,668,000 1,709,000 2.46% 2,342,000 6530 -IMPROVEMENTS 132,216 1,668,000 1,709,000 2.46% 2,342,000 TOTAL CAPITAL OUTLAY 6494 -DEPRECIATION EXPENSE 1,055,774 1,106,276 845,665 1,148,392 1,297,810 1,297,810 13.01% 13.01% 1,373,350 1,373,350 TOTAL DEPRECIATION 1,055,774 1,106,276 845,665 1,148,392 TOTAL OPERATING EXPENSES 1,695,994 1,783,721 1,160,0153,323,907 3,523,448 6.00% 4,252,208 NONOPERATING REVENUES 4603 - INTEREST EARNINGS (25,745) (33,171) (24,040) (21,947) (34,894) 58.99% (28,858) 4605 - UNREALIZED INVESTMENT GAIN/LOSS (9,313) (35,058) (2,678) (35,849) (24,040) (21,947) (34,894) 0.00% 58.99% (28,858) TOTAL INVESTMENT EARNINGS 4612 - DONATIONS & CONTRIBUTIONS (100) (100) (150) 0.00% 0.00% 4912 - CAPITAL CONTRIBUTIONS (305,766) (1,034,574) - 0.00% TOTAL MISCELLANEOUS (305,866) 6 (1,034,674) (150) (1,668,000) - -100.00% (1,810,000) 4931 -BOND SALES (1,668,000) - -100.00% (1,810,000) TOTAL DEBT ISSUANCE 25 Object Code / Description 2014 Actual 2015 Actual 2016 September YTD 2016 Budget 2017 Budget Change 2018 Budget 4915 -TRANSFERS IN (20,433) 0.00% TOTAL MISCELLANEOUS (20,433) 0.00% TOTAL NONOPERATING REVENUES (361,357) (1,070,523) (24,190) (1,689,947) (34,894) -97.94% (1,838,858) NONOPERATING EXPENSES 6601 - BOND PRINCIPAL - - 0.00% 95,000 6611 - BOND INTEREST 4,892 18,080 100.00% 21,650 TOTAL DEBT SERVICE 4,892 18,080 100.00% 116,650 6471 -ADMINISTRATIVE SERVICE TRANSFER 91,070 92,103 84,428 92,103 89,219 -3.13% 89,219 6482 - MISC TRANSFER OUT - 45,000 0.00% - TOTALTRANSFERS 91,070 137,103 84,428 92,103 89,219 3.13% 89,219 TOTAL NONOPERATING EXPENSES 91,070 137,103 89,320 92,103 107,299 16.50% 205,869 NET CHANGE IN FUND BALANCE $ (212,768) $ (785,254) $ 11,372 $ 91.063 $ 1,960,853 2053.29% $ 967,869 RE rm NYI "n mNMr � "r o'r�O M M m m m n M m d m d m m m a Mr OmbN CIM m CI �0 0 o cNo 'Oa �� emi m oMM M. - a` on 1Oa � � umi nrnmo oo ' v � umio voi V a 0 O N O l7 m O N M (O m N O rm cr'� O N N�- .» en m lOM dM , a0 <nO Y1 W , aOmN 'cs d m OI mnm N O N T O d M m N N O N M m M m -'mNr.-M SON Oro m� ' NO ' n ' O 1 --g- r,: ci ,:O dd Oi ro« ci C')['I l0 m r TOiM d r r N N e9 m m m M M M mm N N m v 1 0 m m M r m u: N V) O m � M O N m O m m d(: '66Oi CINN OIOOO W. 1Oh N N NM dM m' m mug oo r m m "nmc 1Oo aN n vMim allo� anumi n. -r U N6,6 a0 m' Nm ON M(M'l� O O m00' ON m m m riM �umi , ' N MnmO , Mo�Iq , N , Neu NO V N M mN CIMm m N n NNC m N M (7M � V O m 00 a` mm m m� �n dmM000r�n m �r nc m i N d I p r o d n o m m N mW u 'o m .no _ Meq ct Modumi v n _c m N ..M. m (mt�V tO mn C M N N N N N a` m� d'O� dmmM oon 'mmc Iq Ou) N V NNu m d d 0 M O r N N m m N e 'a -'M y m no. -N ON b M C m c y o n v 1 N m I r N m M m m C O N r N M M m d 1 O r m e MM a m �mmm oln mm c N-It m nooumi m q r NSM' Mnoww M�O d i �N a` m m m nom and N dmu>�n � 000r � m mo NA< r m m M m N m N m N �0 y Mm N mm noo�y cpm m I Nmt t�NNd m Omi wwl O S. Nw � r m 1 a r' M' V a l O d o m M n m m O m N r N `� m� r no'•tm MOmm U) m nmi j'jN Ot7 r U)N OIr MOnO Oi m rOii a 0 m M M m N r M N m r r l e9 m m rm r ' o ��ro 000n � m m ion r� �r o v Nm �n oln M m m vm� 'a �m m ov mmdm Mo�om r m dna n � O CINE t7N<A n ai n NNO Nm�O rrN� N oNl O N M N M M cli M m M '/1 M d L6. tl3 m M N d n O r m Ord 0 0 0 0 " n .—P P m N N O rud 0 N nr r' 'iO ('1 m ONO Nm V1-ct 'iOm 0 --t 't l Nm O N iO N GD V N M O'1 M < cN'I V O �N < M� t9 M m NM NmtdO�M Nrm tM0_ �fp O N d -O OO m O d M d M O m 0 M d R m 0 j'jm O � NO nMai Om m r N m a0 �N � m NSM d[m9- ON �N .-� M M NM a` wm w m u' e o o mmfON mo � o d oMaa CNm N m N rO�N ci OfMO dNu>IMO IL ii0 NM � .m-dNM �N d �_ NminO Yl C Q N M a '� e9 f9 fli V U � i." m3 a E Ba a « O m LL C y N a m� a � 5 x O K C a. c V w c m m a m o c o _ m w H a wT°' Hy u0 6.as aha o «c_N= vi cc« ca �" na."« mem acm yn> o a`a�y= me�A•- tr K h >O �ZmI- adc'AO �7�U�01-1- HUL' aa' W U U n N M 3 Ln N +n v j y O L N O N O 3 in v CL o o v - N � K C a 0 � lD Ln N o m 0 L 0 ti iJ? 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LL to V1, L% N Street Light Utility ••- Cash Flow Projections Rate Comparisons 29 30 STREET LIGHT UTILITY FUND - 65200 PUBLIC UTILITY FUND 2016 2014 2015 September 2016 2017 2018 Object Code / Description Actual Actual YTD Budget Budget Change Budget 49571 -STREET LIGHT -OPERATIONS OPERATING REVENUES 4707 - PENALTIES $ (9,276) $ (9,680) $ (6,925) $ (7,500) $ (7,500) 0.00% $ (7,500) 4741 - STREET LIGHT SERVICE CHARGE (445,940) (445,678) (331,851) (443,000) (443,000) 0.00% (443,000) TOTAL SALES AND USER FEES (455,216) (455,358) (338,776) (450,500) (450,500) 0.00% (450,500) TOTAL OPERATING REVENUES (455,216) (455,358) (338,776) (450,500)L 450,500) 0.00% (450,500) OPERATING EXPENSES 6204 - STATIONARY SUPPLIES 118 25 87 280 280 0.00% 280 6239 - OTHER REPAIR & MAINT SUPPLIES 205 2,414 1,472 2,500 7,500 200.00% 7,500 TOTAL SUPPLIES 323 2,439 1,559 2,780 7,780 179.86% 7,780 6307 - PROFESSIONAL SERVICES 41 54 45 200 200 0.00% 200 6322 -POSTAGE 880 880 640 1,080 1,080 0.00% 1,080 6409 - OTHER REPAIR & MAINT SVCS 10,268 22,042 12,023 15,000 15,500 3.33% 16,000 6423 - LOGIS CHARGES 4,187 5,164 2,763 4,431 4,632 4.54% 4,815 6436 - UNCOLLECTIBLE CHECKS/DEBTS - 50 - - 0.00% - 6499 - EXPENSES REIMBURSED 4,896 0.00% - TOTAL SERVICES & OTHER CHARGES 15,376 33,036 15,521 20,711 21,412 3.38% 22,095 6361 - GENERAL LIABILITY INSURANCE 1,077 1,363 1,204 1,527 1,185 -22.40% 1,256 TOTAL INSURANCE 1,077 1,363 1,204 1,527 1,185 -22.40% 1,256 6381 -ELECTRIC 161,079 167,149 121,759 175,000 180,000 2.86% 180,000 TOTAL UTILITIES 161,079 167,149 121,759 175,000 180,000 2.86% 180,000 6530 - IMPROVEMENTS - 3,835 200,000 170,000 -15.00% 330,000 TOTAL CAPITAL OUTLAY 3,835 200,000 170,000 -15.00% 330,000 6494 - DEPRECIATION EXPENSE 48,221 53,567 41,648 49,282 85,183 72.85% 103,183 TOTAL DEPRECIATION 48,221 53,567 41,648 49,282 85,183 72.85% 103,183 TOTAL OPERATING EXPENSES 226,076 261,389 181,691 449,300 465,560 3.62% 644,314 NONOPERATING REVENUES 4603 - INTEREST EARNINGS (1,381) (2,356) (3,266) (1,359) (3,930) 189.18% (4,392) 4605 - UNREALIZED INVESTMENT GAIN/LOSS (603) (230) 0.00% TOTAL INVESTMENT EARNINGS (1,984) (2,586) (3,266) (1,359) (3,930) 189.18% (4,392) 4912 - CAPITAL CONTRIBUTIONS (102,952) 0.00% 4921 - REFUNDS & REIMBURSEMENTS 258 (8,900) (11,108) 0.00% TOTAL MISCELLANEOUS (102,694) (8,900) (11,108) 0.00% TOTAL NONOPERATING REVENUES (104,678) (11,486) (14,374) (1,359) (3,930) 189.18% (4,392) NONOPERATING EXPENSES 6471 - ADMINISTRATIVE SERVICE TRANSFER 19,350 20,272 18,583 20,272 22,752 12.23% 22,752 6482 - MISC TRANSFER OUT 102,952 - 0.00% TOTALTRANSFERS 122,302 20,272 18,583 20,272 22,752 12.23% 22,752 NET CHANGE IN FUND BALANCE $ (211,516) $ (185,183) $ (152,876) $ 17,713 $ 33,882 91.28% $ 212.174 30 7 m fO v om ' voim PP1nmMo ' v off"ommo m m ' m oma n uq vim p f0 U C C N fr � v 0 7Z o r o m a ri vo i � r m ui ri m LL U N Z O� O d C .15 « b R O G C a` 9 G K R c > o« c �OE2H afA DOU F -H tt W �U Kd W Z q U U m » m � m ' v « o voiH ofo o mmv°'iNm r mfo Ifo of m � amm m r r:mo �.- a` N h� N M N Omi m m M M MO A M M N v) w w a` vi .V �N NM � mN�mO a N P N� mm OMi 1POm0 O N P P N r M M P cvl 1n w a` m -O MO M O) dt m 00 m m y N ' A NN m N m f n � � m��NOM M N l p N vm1 ANO �- a mw m N m m Om ' m mNNQtM O ' P mYM m N N O m lO m N . 0 . 0 r m m r MO ww a` w � a O A � OOPD m ' N hN NPPnmO OPD O N P P N N n P a` mw M m O m ' m Nv)P W MO M ' m l7M « f0O 1� N �'tOiP�mO h N NNm P Ifo r ai voi�oor m uPi nm Mol. en v3 a` m m m' v om ' voim 1n omrinMo ' v 'n �n i?�mo mP `°'m m ' 1n Of M v o avm °1N O N vm v 1Nv umi n v'mn�m m w a` m ' N N h r v01m N V 1P0 Om9 aD m 0 N m<�OPi O1� M T N cP'I m N P m N0 K a` M N O M m N N Y1 P 1P0 m<^�00 m < 1POm0 w» n`. 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