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Home My WebLink AboutTR 19/97 ,r."'- OF P,C ...0 ~ lu_~ ~ :~; ~ .. - REPORT TO COUNCIL FROM: Gillis A. Paterson Director of Finance DATE: December :-\, 1997 REPORT NUMBER: TR 19/97 SUBJECT: 1998 Interim Spending Authority / RECOMMENDATION: It is recommended that: (1) the 1998 Interim Operating Expenditures be approved at 50% of the prior years' budget, as noted, including exceptions on Attachment 1, pending approval of the formal 1 998 Budget by Council; and (2) The appropriate Town of Pickering officials be authorized to take the necessary actions to give effect thereto. AUTHORITY: Municipal Act, R.S.O. 1990, as amended. - FINANCIAL IMPLICATIONS: Adoption of interim appropriations does not constitute approval of a formal budget but rather is required to provide funding authorization for the payment of salaries and wages and such other accounts as may be necessary for normal day to day operations of the Town. At the conclusion of the Budget process all interim appropriations are nullified and replaced with the detail appropriations as approved by Council. BACKGROUND: Each year, pending approval by Town Council of the annual Operating Budget, it is necessary to provide expenditure authority for the interim period from January 1 respecting the payment of accounts. Such authority is in the form of interim appropriations to meet estimated expense requirements of the individual departments, agencies and boards. Discussion: - The 1997 Operating Budget was considered by Council in April 1997. Normally, we would be seeking approval for interim spending authority until approximately the same time in 1998. However, 1998 may prove to be unusual, given the uncertainties, at this time, in regards to downloading, the Ontario Fair Assessment System (O.FAS.) and the changes in school board funding. Therefore, we are seeking approval to provide for interim spending authority for up to the first six months of 1998 or when Council approves the 1998 Budget, whichever occurs first. - 2- December 3, 1997 . Report to Coun~il, #TR 19/97 At the conclusion of the budget process, all interim appropriations are nullified and replaced with a detail appropriations as approved by Council. ./ Appropriate adjustments have been made in the departmental appropriations listed below where the spending patterns indicates that something greater than 6/12ths will be necessary for the first six months of 1998, e.g. snow clearing. Furthermore, adjustments were made in the interim appropriations of the Human Resources and Finance Departments. The first was to provide funding for a new program of the Human Resources Department approved by Council in November, 1997. The second is for the Finance Department to reflect the addition of a Director of Finance, the filling of vacant positions early in 1998, and the expenditure of any funds necessary to undeltake analysis of the impact of downloading and the Ontario Fair Assessment System. Any capital projects proposed prior to the approval of the 1998 Budget will require specific approval by Council. ATTACHMENTS: 1998 Interim Appropriations ~:2C---~~ Gillis A. Paterson I ..-/ GAP/md - Copy: General Manager - - ,- ATTACHMENT 1 TOWN OF PICKERING 1998 INTERIM APPROPRIATIONS 1997 1998 ACCOUNT DEPARTMENT APPROVED (Jan. 1 - June 30) BUDGET INTERIM APPROPRIATION 2111 Mayor 105,891 53,000 2113 Council 221,019 110,:500 2121 General Manager/C.A.O. 347,416 94,000 2122 Clerk 232,731 116,400 2124 Civic Complex 318,681 150,000 2125 Legal Services 344,345 174,700 2J27 Finance 788,697 495,500 2129 Customer Care Centre Included in 2121 77,650 2132 Town Property Maintenance 232,976 110,000 2133 Supply and Services 270,537 135,300 2139 Human Resources 339,996 184,000 2141 Health & Safety 63,927 42,000 2191 Elections 171,575 0 2192 Economic Development 171,177 85,600 2196 Information Systems 489,638 244,800 2198 Microfiching 18,540 9,300 2199 Print Shop/Mail Room 275,641 . 137,800 2220 By-Law 193,802 136,900 2230 Crossing Guards 207,545 103,800 2240 Fire Protection 6,008,144 3,004,000 2290 Public Works 1,586,230 672,500 2293 Animal Control 183,742 91,900 2315 Municipal Garage 685,405 340,000 2320 Roads (including winter control) 2,482,322 1,447,250 2325 Street Lights 474,000 219,000 2350 Transit 2,841,483 1,450,000 2360 Transit - Specialized Services 515,628 258,000 2430 Environmental Services - Solid Waste 808,872 364,100 2572 Senior Citizens Centre 129,069 60,000 2610 Planning 1,124,101 562,000 2710 Parks & Facilities - Administration 178,186 120,000 2711 Culture & Recreation - Administration 389,909 195,000 2712 C. S. & F. - Programs 1,192,331 535,000 2713 C. S. & F. - Dunbarton Pool 200,333 100,000 2715 C. S. & F. - Don Beer Arena 469,380 230,000 2718 C. S. & F. - Parks 1,249,067 630,000 2719 C. S. & F. - Community Centres 187,040 90,000 2731 Recreation Complex - Central Core 1,291,619 640,000 2733 Recreation Complex - Pool 541,666 250,000 2735 Recreation Complex - Arenas 456,956 220,000 2743 L.A.C.A.C. 7,099 3,500 2744 Museum 229,572 100,000 2745 Libraries 2,523,961 1,262,000 Various General Government 1,449,113 725,000 - Basis of Information - Attachment 1 1997 Approved Budget Column information taken from 1997 Approved Operating Budgets budget amount shown for account 2121 (General Manager/CAD) includes budget amount for account 2129 General Government Budget amount comprised of the following: - 2115 2123 2126 2128 2130 2131 2134 2140 2193 2194 2195 2197 2810 2811 2812 2819 Business Development - Town Promotion Assessment Services Purchased Services Audit Fees Office Machines - Rental Office Machines - Repairs & Maintenance Provision for Uncollectable Taxes Telephone Insurance Insurance - Self Insurance Grants to Organizations & Individuals Advertising - Community Page Interest Paid Out on Bank Loans Interest Paid Over to Own Funds Debenture Debt Charges Bank Credit Card & Foreign Exchange Charges 1998 Interim Appropriations Column see attachments from Departments all others, except 2127 Finance and 2220 By-law submitted at 50% (rounded) by Finance staff 2220 By-law based on 50% of 1997 plus 50% of $80,000, which represents the hiring of2 new By-law enforcement officers (approved 1997) 2127 Finance based on 50% of 1997 plus addition of Director of Finance at 50%; Treasurer differential pay; Analyst and Consulting Services re: downloading and assessment analysis, also all at 50% - - TOWN OF PICKERING 1997 BUDGET I GENERAL GOVERNMENT EXPENDITURE 1996 1994 1995 1996 ESTIMATED 1997 . ACTUAL ACTUAL BUDGET ACTUAL BUDGET 2115 Business Development & Town Promotion $0 $3,000 $15,000 $15,000 $15,000 P2 2123 Assessment Services 95.440 128,021 115,800 115,800 115,800 P25 2126 Purchased Services 1,735,888 1,493,677 269,295 515,000 269,295 P26 2128 Audit Fees 44,826 30,890 29,870 29,870 29,870 P29 2130 Office Machines - Rental 11,659 1 6.405 24,636 17,826 24,653 P30 2131 Office Machines - Repair & Maintenance 13.423 9,675 12,030 24,581 24,581 P31 2134 Provision for Un collectable Taxes 112,088 125.473 100,000 103,849 100,000 P32 2140 Telephone 151,052 177,178 163,600 171,225 .; 176,500 P33f 2193 Insurance 181,255 201,616 221,000 243,503 1274,224 P34 1- 2194 Insurance - Self Insurance 26.403 71,874 34,000 40,040 ;(41,000 P34 t '95 Grants to Organizations & Individuals 117,983 135,196 125,000 275,522 ' ./152.448 P35 ';{.. _,95 Grants to Ajax-Pickering Hospital 25,000 25,000 0 0 0 P36 2197 Advertising - Community Page 7,622 48,592 46,350 56,923 54.487 P37 2810 Interest Paid Out on Bank Loans 5,815 5.458 5,000 7,500 5,000 P14 2811 Interest Paid Over to Own Funds 105,007 146,253 150,000 128.424 131,000 P14 'rf I 2812 Debenture Debt Charges 191,203 122,397 402 402 402 P38 2819 Bank, Credit Card & For. Exchange Charges 93,253 170.454 76,450 105,200 ,._. 34,.85~. P3 I 2821 Tsfr. to Reserve for Equip. Replacement 0 0 622.416 1,309.443 .. 78,395 P40 2821 Tsfr. to Reserve for Contingency-Fire 0 21,009 157,000 87,000 87,000 P40 I 2821 Tsfr.to Reserve for Contingency-Increases 0 0 0 50,000 0 P40 I 2821 Tsfr.to Res.Contingency-Retiring Allowance 0 0 0 20,000 0 P40 2821 Tsfr.to Reserve for Contingency-Elections 0 0 0 27,000 0 P40 2821 Trans. to Reserve for Accrued Vac. Pay 0 0 11,350 11,350 0 P40 t 2821 Trans. to Reserve for Reskilling 180,000 180,000 45,000 45,000 0 P40 2822 Trans. to Reserve Fund - Comm. Fac. 380,034 1,150,168 302,250 230,668 285,000 P42 2823 Trans. to Capital Fund 2,577,823 3,849,272 3,683,810 3,860,069 4,111,048 P43x $6,055,774 $8,111,608 $6,210,259 $7.491,195 $6,010,556 - ~l m.n~~ 'Y /l/tjfj/l5 ; ) - ,/ - / ~/ - A IT ACIIMENT 1 r;er~Jt A~' ~ C,.I(. flu If r ret (( I ~ TOWN OF l'ICKEIUNG 1998 INTERIM Al'l'ROl'lUA nONS 1997 1998 ACCOUNT DEPARTMENT APPROVED INTERIM BUDGET AI'PROI'RIATlON 2111 Mnyor 2113 Council 2121 Gcncml Managcr/C.A.O. 2122 Clcrk 0./ 2124 Civic Complcx :~/,~ 6<;;/ /5(.) t//J/J' 2125 Lcgal Scrviccs , 2127 Finnncc 2129 Customer Care Centre ... 2132 Town Property Maintenance 1.- 32 ? '/ /.. IiI') C?(.7C? 2133 Supply and Services 2139 Iluman Resources 2141 llealth & Safety 2191 Elcctions 2192 Econom ic Development 21% Information Systcms 2198 Microllching 2199 Print Shop/Mail Room 2220 Uy-LaIV 2230 Crossing Guards 2240 Fire Protection 2290 Public Works 2293 Animal Control ~ 2315 Municipal Garage h.'55 y/:;'~ :::5 S4/? /.7/1 /.J 2320 Roads / 2325 Street Lights 2350 Transit 2360 Transit - Spccializctl Services 2430 Environmental Services.. Solid Wnste ~ 2572 Senior Citizens Centre 1'2- 'j' /;,,(,~.J /, // //(:1 /) 2610 Planning 'f L- ,. 2710 Parks & Facilities.. Administration /9ff l5rt~ I Z 0 ~/;::>/,I 2711 Culture & Recreation.. Administrntion / 2712 C. S. &. F. .. Programs \ I 2713 C. S. & F. - Dunlmrton 1'001 'U'(/ ~:;;.,.-: /oe // /) /? , 2715 C. S. &. F. .. Don Ueer Arena '7'-6'( ~ ~/; '1. ~(/" /;' 7".? - 2718 C. S. & F. .. Parks J 2jLeJ O/, /) l. ::;0' /.J /;1 /7 < ,. 2719 C. S. & 1"'. .. Community Centres J >517: t? "-/' tin, -';'/7/) \. 2731 Recreation Complex.. Central Core I t../i; /; I C/ (.. w~ ''',7 0/) \. 2733 Rccreation Complex. Pool /~v-( I,I,? -;'.$b (?~O - . 2735 Itccrcation Complex.. Arenas $'-5';;' '1',,'/' -;11....1'/ /7/?/J 27'\) LACAC. , I 2744 Museum 2745 Libraries , - DEPARTMENT OF CULTURE & RECREATION MEMORANDUM December 3, 1997 To: Gil Paterson Director of Finance Re: 1998 Interim Appropriations As per your request attached is the projected 1998 interim appropriations (from January 1 - June 30, 1998) for the Department of Culture & Recreation accounts. Everett Buntsma, Director of Parks & Facilities will be providing information pertaining to joint Recreation & Cultuaral Services budget accounts in his submission. 7 - SR:m1d trfm lintapprltr 1 000 - - - ATTACHMENT 1 TOWN OF PICKElUNG 1998lNTERIM AI)PROPRIATIONS ~. (d (!tv t, .'~f{\~~. -fr j\ 1997 1998 l) ACCOUNT DEPARTMENT APPROVED INTERIM BUDGET APPROPRIATION 2111 Mayor 2113 Council 2121 Gcneral Manager/C.A.O. 2122 Clerk 212tJ Civic Complex 2125 Legal Services 2127 Finance 2129 Customer Care Centre 2132 Town Property Maintenance 2133 Supply and Services 2139 Iluman Resources 211\1 Ilealth & Safety 2191 Elections 2192 Economic Dcvclopmcnt 2196 Information Systems 2198 M icroliching 2199 Print Shop/Mail Room 2220 l3y-Law 2230 Crossing Guards 2240 Fire Protection 2290 Public Works 2293 Animal Control 2315 Municipal Garage 2320 Roads 2325 Street Lights 2J50 Transit 2JGO Transit - Specialized Services 2tJJO Environmental Services - Solid Waste 2572 Scnior Citizens Centre 2610 Planning 2710 Parks & Facilities - Administration 2711 Culture & Recreation - Administration "7:.PH, Qo'1 \q:~oo(") 2712 C. S. & F. - Programs \ \'=\'L ?:,-?., \ S' '1'::; ,t'v'\,I\ 2713 C. S. & F. - Dunbarton Pool 2715 C. S. & F. - Don Deer Arena 2718 C. S. & F. - Parks 2719 C. S. & F. - Community Centres 2731 Recreation Complex - Central Core 27JJ Recreation Complex - Pool 2735 Recreation Complex - Arenas 27/13 L.A.C.A.C. 2744 Museum '"22-q Sl2.- \OO.OO<:J 2745 Libraries .} ;4 ..;.k -It ~ '" ~ * E \J-"-^-,,-*-l c... -(~~--\<", v.--. v./' \. \ <V v CA..J' \ ~ \-~.J-L' ......~lJ -P~ -\ \.-< ~ ~lJ&j~ O<A.--< c.") . .--_.........~...--..I_.....-. - I ( . I ..--/ - ), >/' -~ -+. /" - ATIAClIMENTl TOWN OF I'ICKElUNG 19981NTEJUM Al'1'JW1'JUATlONS (~ fAa-r.~h~.) 1997 1998 ACCOUNT DEPARTMENT APPROVED INTERIM nUDGET APPROPRIATION 2111 Mayor 2113 Cuuncil 2121 Gcncral Mnnagcr/C.^.O. 2122 Clcrk 212-1 Civic Cunlplcx 2125 Legal Services 2127 Financc 212') Cnstonll:r Care Ccntrc -- Tuwn I'lopcrty Maintcnance 2132 2133 Supply and Services 213') IllIn"'lI I{csourecs --- Ileallh 8<. Sarcty 21,j1 -- Elections 2191 21n Eeollom ic Dcvelupmcnt 21% Inlollnalion Systems -- M iClllri~hing 219R 21')') Prillt Shop/Mail Roum 2220 By-Law 2230 Crossing GU<lrds 2HO Firc Protcction -- Public Works -,... I. <:;-% . ~ 30 C,71 <\""(rf'\ 2290 2293 ^nimal Conlrol -- Municipal Garage 2315 2320 Roads X 11/ K'd 31.1 I l/(r7 .1";0 2325 Strect Lights U 74'. fro-o .1 Ie; _ /~rfJ 2]50 Transit 2360 Transit - Spccializcd Scrviccs 2-130 Environmcntal Services - Solid Wastc k'or F1.1 3brf.ltrO' Scnior Citizcns Ccnlrc . 2572 2610 Planning 2710 Parks & Facilitics - ^t1minislration --- Cullmc &. Rccrcation - ^dlllinislrntion 2711 -- C. S. & F. - I'rogral1ls 2712 - 2713 C. S. & F. - Dunbartonl'ool -- C. S. & F. - Don Uecr ^rcna 2715 271ll C. S. & F. - Parks 2719 C. S. & F. - Coml1lunity Ccnlrcs 2731 Rccreation Complcx - Ccnlml Corc 273J Recreation Complex - 1'001 2735 Recreation Complex - ^rcnas 27-1J LACAC. 27'H M IISCII/ll 27-15 Librarics ~ DuJW tJc;{) ~ch.clt ~-r I" ~ OFFICE OF THE GENERAL MANAGER - CUSTOMER CARE CENTRE December 3, 1997 To: Gil Paterson Director of Finance Re: 1998 Interim Budget Appropriations As per your request attached is the 1998 Interim Budget Appropriation for the period January 1 to June 30, 1998. - It should be noted that the final amount is merely a projection and does not accurately reflect a proposed change in "Salaries" and "Employer Contributions". /~ ~. I Ii /0'(( ~ ~108'ljt/J~ Betty G. O'Brien Manager Customer Care Centre Copy: Thomas J. Quinn, General Manager - ATTACHMENT 1 TOWN OF PICKERING - 1998 INTERIM APPROPRIATIONS ,- 1997 1998 ACCOUNT DEPARTMENT APPROVED (Jan. 1 - June 30) BUDGET INTERIM APPROPRIA TION 21 II Mayor 2113 Council 2121 Gcncral Manager/C.A.O. 2122 Clcrk 2124 Civic Complex 2125 Lcgal Scrvices 2127 financc 2129 Customcr Care Ccntre $77 648 2132 Town Propcrtv Maintcnancc 2133 Supply amI Scrvices 2139 I-Iuman Rcsourccs 2141 Health & Safc!y_ 2191 Elections 2192 Economic Development 2196 Information Systems 2198 ~'I icrofiching 2199 Print Shop/Mail Room 2220 By-Law 2230 Crossing Guards 2240 fire Protection 2290 Public Works 2293 Animal Control 2315 Municipal Garage 2320 Roads 2325 Street Lights 2350 Transit 2360 Transit - Specialized Services 2430 Environmental Services - Solid Waste 2572 Scnior Citizells Celltre 2610 Planning 2710 Parks & Facilities - Administration 2711 Culture & Recreation - Administration 2712 C. S. & F. - Pr~ams 2713 C. S. & F. - Dunbarton Pool 2715 C. S. & F. - Don Beer Arena 2718 C. S. & F. - Parks 2719 C. S. & F. - COlIUUwlity Centres 2731 Recreation Complex - Central Core 2733 Recreation ComJ'lex - Pool 2735 Recreation Complex - Arenas 2743 L.A.C.A.C. 2744 Muscum 2745 Libraries --/ - -2- - November 25, 1997 Report to Council, #TR 19/97 ../' Council approves ~he 1 Budget, whichever occurs..Ji~ At the conclusion of the bud process, all interim appropJjatrOns are nullified and replaced with etail appropriations as appro ea by Council. Appropriate adjustments have been ade in the depart!:pe11'G"; appropr~ ons listed below where th pending patterns ind!,ptes that som~l1'fng greater than 6/12ths wi e necessary for the f]J:sr'"six months otA~98, e.g. snow clearing. Fu ermore, adjustments ere made in the ~.f1terim appropriations of e Human Resou s and Treasury Departments. The first to provide funding a new program of the Human Resources D rtment approved b ouncil in November, 1997. The second is for e Treasury Depart nt to reflect the addition of a Director of Finap e, the filling of vac positions early in 1998, and the expenditure ,9rany funds necessa 0 undertake analysis of the impact of downlo~~ and actual value a~,s ssment. 1 ATTACHMENTS: - I~ 7 f t1 ~y:h/~~~ ~-o% ci /9 >? ~tu~ Gillis A. Paterson ~ (( < MJv'; -f1/y~I'~~ (ro%) &rr'~-} ~ o/' c)7:rV ($b1o) GAPlmd Copy: General Manager mevlRltpOrt.doe - .....~....~.....-.......-..............~'...,..... Turnbull, Judy - From: Sent: To: Cc: Subject: Importance: Hodgson, Judy Wednesday, December 03, 19976:31 PM Paterson, GiI Turnbull, Judy; Quinn, Thomas J. FW: Report to Council #TR19/97 High Gil, I just wanted to provide you with a brief explanation that may require notation on the attached. . 1997 Account 2121. - CAO included a 9 month salary provision for the CAO's position - to reflect anticipated filling of this position. Also, the $6,000 car allowance was not included as it was decided that this may be part of the offered package. We are also including provision for cost-sharing an additional staff person approx. $10,000 and inclusion of items in a capital budget, which will substantially increase the 2121 budget. However, this will be off set by the removal of the General Manager's salary and all that goes with it from account 2129 (which is now Customer Care). Tom wanted to ensure that this is noted in "some fashion" if you feel it is appropriate. Thank you very much. Judy From: Sent: To: Subject: - Hodgson, Judy Wednesday, December 03, 1997 1 :30 PM Turnbull, Judy FW: Report to Council #TR19/97 As requested at yesterday's meeting. Judy From: Sent: To: Subject: Turnbull, Judy Wednesday, December 03, 1997 9:04 AM Hodgson, Judy; O'Brien, Betty Rep.ort to Council #TR19/97 Judy - Further to your request, I am sending to both you and Betty Attachment 1 to Gil's Report to Council #TR 19/97 Judy ~ ~ Report19.doc Page 1 ATTACHMENT 1 TOWN OF PICKERING - 1998 INTERIM APPROPRIATIONS ,..../ 1997 1998 ACCOUNT DEPARTMENT APPROVED (Jan. 1 - June 30) BUDGET INTERIM APPROPRIATION 2111 Mayor 2113 Council 2121 General ManageriC.A.O. 94,000 2122 Clerk 2124 Civic Complex 2125 Legal Services 2127 Finance 2129 Customer Care Centre 2132 Town Property Maintenance 2133 Supply and Services 2139 IlulIlan Resources 2141 Ilcalth & Safely 2191 Elections 2192 Economic Development 2196 Information Systems 2198 Microliching 2199 Print Shop/Mail Room 2220 By-Law 2230 Crossing Guards 2240 Fire Protection 2290 Public Works 2293 Animal Control 2315 Municipal Garage 2320 Roads 2325 Street Lights 2350 Transit 2360 Transit - Specialized Services 2430 Environmental Services - Solid Waste 2572 Senior Citizens Centre 2610 Planning 2710 Parks & Facilities - Administration 2711 Culture & Recreation - Administration 2712 C. S. & F. - Programs 2713 C. S. & F. - Dunbarton Pool 2715 C. S. & F. - Don Beer Arena 2718 C. S. & F. - Parks 2719 C. S. & F. - Community Centres 2731 Recreation Complex - Central Core 2733 Recreation Complex - Pool 2735 Recreation Complex - Arenas 2743 L.A.C.A.C. 2744 Museum 2745 Libraries - -- " JJ1 gi --------- 99!J J':<.z '/9:;-; SOl) -- .TOWNOFPICKERINGu .. . ...... ............. ........'997<'ii ..... .pi. OPERATINGBUDGET . 2127 GENERAL GOVERNMENT - TREASURY SERVICES CLASSIFICATION 1994 ACTUAL 1995 ACTUAL 1996 BUDGET ESTlMA TED ACTUAL 1996 - 1100 Salaries & Wages $ 598.407 $587,212 $586,566 $593,143 1400 Employer Contributions 119,500 125,819 125,255 125,890 1800 Conferences 1,692 2,550 0 0 2110 Travel 834 750 740 740 2191 Data Processing Services 0 0 0 0 2220 Subscriptions & Publications 402 491 540 700 2340 Seminars & Education 1,345 2.462 520 520 2365 Purchased Printing 0 0 0 0 2394 Recpt/Prom.& Sp.Ev./Gen P/R 40 67 50 20 2395 Memberships 305 305 520 520 2399 Outside Agency Services 0 16,954 0 10,981 5300 Stationery & Office Supplies 2,550 2,960 2,500 2,500 5302 Forms 10,126 9,258 13,000 6,025 5398 G.S.T. Exempt 407 982 440 660 $735,608 $749,810 $730,131 $741,699 nEVENUE 1412 Sale 01 Services - Financial ($71,827) ($53,041 ) ($82,000) 1$80.460) 1560 Penalties & Interest on Taxes (666,608) (780,703) (780,0001 (858,000) f$738,4361 1$833.744) 1$862,000) 1$938,460) (,UpIC) 1$2,827} ($83,9341 ($131.869) ($196,7611 fl . / f f J ---,,07>[/ Ii I.W/C ./da.4z'Uh c I I) 9 ~ I a;(;{: dLuc.?-tv V04.J~{u, d'l/~:ht1// 1'--1-L :-.I-~..t({n'./.:~It- '~J-'( .-towv-:.f . /~~I (jfj;.() ~J.'//IJ'/~ ~t\-(UMA ~ UJA:.-t. h06,S':<' ::? ,f .s; 000') /0, ()tJO ( /'~Ot)b 50.000j I .f--tJ,d9'b - - 111.S"K; /77'7 I.U: :JJ;; ,..~ 7</105,bOD: ?I,I7-) _.--- / &0.::;10 ~% tZrt1d;>- tl ((.<<-- '. .) d APR 0 7 1997 7?1.S:-~:J Ibs;s-IO