4.2. ERMUSR 12-12-2012 Elk River
Municipal Utilities UTILITIES COMMISSION MEETING
TO: FROM:
Elk River Municipal Utilities Commission Troy Adams, P.E. —General Manager
John Dietz—Chair
Daryl Thompson— Vice Chair
Al Nadeau—Trustee
MEETING DATE: AGENDA ITEM NUMBER:
December 12, 2012 4.2
SUBJECT:
2013 Budget
BACKGROUND:
In November, the Commission reviewed the 2013 budget. The Commission had a number of issues
with the budget as presented. Direction on water rates indicated that 5% was too much of an increase
in one year and stated a target of 2.5% for 2013 increase. There were questions on the customer
accounts expense and what was included, there was discussion on out of state travel and proposed
staff additions. The budget currently reflects a 3% Cost of Living Adjustment (COLA). No decision
on COLA was made by the Commission at the November meeting.
DISCUSSION:
Electric Department Expense Budget
As mentioned before, wholesale power costs makes up approximately 74% of the required
operating revenue and the wholesale rates set by Great River Energy (GRE) have an enormous
impact on ERMU's rates. The 2013 wholesale power rates have been finalized and are the same
as preliminary rates presented. This results in a 4.1% increase in wholesale power cost to ERMU,
and a 4.4% increase in ERMU revenue to cover the budgeted expenses.
Notable items in the electric budget for 2013 are(again):
• $0 Generation Credit for income with the elimination of the standby engines agreement
with GRE
• Continued current efficiency with the LFG plant in terms of higher production and lower
maintenance
• New starting 2013 - SCADA expenses, estimate $8,000; radio licensing cost($75 per
radio) $3,000 included in Distribution Expense
• Maintenance reduction in meters as change-outs completed, and shifted to underground
services
• Mapping included $20,000 to include outside help for specialized areas
Jr r
oERED IE
Page 1 of 3 NATURE
Reliable Public
Power Provider POWERED To SERVE
We also would like to look more closely at monthly connection fees to bring the fees in line with
the General and Administrative Overhead expenses so they are on parity, and to gradually
eliminate the Senior Rate. This way usage rates are covering annual operating expenses, and
monthly connection fees are covering the overhead (as they should) without any class subsidizing
another(as they shouldn't.)
Working with the direction of a 2.5% increase, we applied the 2.5% to the base revenue
calculation to arrive at the target revenue increase of$2,041,234. Then focusing on the first tier
usage rates and the monthly connection fees, it is a 4% increase needed to reach the target
revenue. Additionally, with the next four years having capital projects of over $1 million each
year, a preliminary 3 year rate projection of 4% each year would be necessary to keep target
reserves in place. The assumptions used for this analysis and graph pictorial are included to help
understand the budget needs.
Proposed 2013 water rates are as attached on the water rate worksheet.
Notable items in the water budget for 2013 are(again):
• Zone water pressure improvement project $40,000 is included in the expense, and an
offsetting reimbursement from the trunk fund is included in the income
• Water Tower Lease income is increased $23,000 for 2013 for additional equipment on one
tower
• Maintenance of Structures includes roof repairs for well houses
• Pumping and Distribution expenses are increased for additional staff and related work that
was under-budgeted in 2012
• Customer Service expenses increased to include CRC after hours call services, online billing
through online payment portal, increased credit card usage
• Proposed staff addition for Executive Assistant
• Ipads for commission meetings
• Approximate$7,000 per year increase in LMC insurance costs due to recent land use claim
for the City of Elk River **new since November meeting**
ACTION REQUESTED:
Staff recommends approval of the 2013 budget and rates.
ATTACHMENTS:
• Proposed Summary of 2013 Budgets
• Proposed 2013 Electric Revenue and Expense Budget
• Proposed 2013 Water Revenue and Expense Budget
• ERMU Water Rate Worksheet
• ERMU Water Utilities Cash Reserves Graph
• Proposed 2013 Electric Capital Budget
• Proposed 2013 Administration and Technical Services Capital Budgets
• Proposed 2013 Water Capital Budgets
• Proposed 2013 Training and Travel Budget
• Proposed 2013 Conservation Improvement Program Budget
vorteto or
SRS M1 Page 3 of 3 INATUR
Reliable Public
Power Provider POWERED To SERVE
ELK RIVER MUNICIPAL UTILITIES
SUMMARY OF YEAR 2013
BUDGETS
ELECTRIC BUDGET SUMMARY 2013
ELECTRIC REVENUE $ 30,776,744
ELECTRIC EXPENDITURES (30,393,765)
ELECTRIC NET FOR CAPITAL 382,980 1.24%
DEBT RETIREMENT (588,000)
PROMISSORY NOTE TO COUNTY (186,582)
LESS DEBT PRINCIPAL PMTS (391,602)
CAPITAL EQUIPMENT/CONSTRUCTION (1,894,800)
FUND FROM RESERVES* (1,000,000) (Substation)
BONDING -
NET (3,286,402)
DEPRECIATION 2,154,900
NET TO RESERVES (1,131,502)
WATER BUDGET SUMMARY 2013
WATER REVENUE $ 2,271,900
WATER EXPENDITURES (2,421,924)
WATER NET FOR CAPITAL (150,024) -6.60%
DEBT RETIREMENT (542,000)
GROSS - (692,024)
CAPITAL PROJECTS (499,125)
FUND FROM RESERVES* (700,000) Freeport Water Tower
FUND FROM CITY TRUNK FUND 225,000
BONDING -
NET (1,666,149)
DEPRECIATION 1,083,998
NET TO RESERVES (582,151)
Currently,target reserves are met.Drawndown is from unrestriced reserves above target levels.
BUDGET SUMMARY2013
2013
ESTIMATED BUDGET
WITH HISTORY
ACCOUNT# DESCRIPTION 2010 2011 2012 2013
ACTUAL ACTUAL BUDGET BUDGET
TOTAL RESIDENTIAL 9,431,139 9,688,920 10,111,317
ELECTRIC TOTAL NON-DEMAND 2,552,587 2,736,098 2,641,997
1 TOTAL DEMAND 12,771,762 14,157,857 15,332,465
TOTAL SECURITYLTS 48,405 49,091 49,800
TOTAL PUBLIC ST/HWY LIGHTING 253.067 253,976 255,000 268,038
I
TOTAL SALES 25,058,960 26,885,942 28,390,579 268,038
PROJECTED SALES WITH ERMU RATE INCREASE O - 29,716,890
TOTAL SALES WITH RATE INCREASE 25,056,960 26,885,942 28,390,579 29,984,928
TOTAL OTHER 1,928,279 1,885,738 1,075,646 791,818
TOTAL REVENUE 26,985,239 28,771,681 29,466,225 30,776,744
i
-
ACCOUNT# DESCRIPTION 2010 2011 2012 2013
ACTUAL ACTUAL BUDGET BUDGET
OPERATING/MTCE
PURCHASED POWER 18,373,386 19,604,951 20,712,143 $ 21,658,688
TOTAL 19,293,023 20,490,532 21,670,518 22,591,771
DISTRIBUTION
r TOTAL 182,431 194,327 184,000 203,925
MAINTENANCE
TOTAL 609,971 707,173 719,000 734,050
OTHER EXPENSE
' TOTAL 3,628,510 3,706,936 3,902,040 3,907,912
CUSTOMER ACCOUNTS EXP
TOTAL 258,288 167,685 223,000 I 283,000
ADMINISTRATIVE/GENERAL EXPENSE
TOTAL - 2,140,949 2.183,021 2,220,670 2,612,027
Proposed 5141/additions 61,080
TOTAL EXPENSE 26,113,172 27,449,674 28,919,528 30,393,765
2010 2011 2012 2013
I ACTUAL ACTUAL BUDGET BUDGET
TOTAL REVENUES 26,985,239 28,771,681 29,466,225 30,776,744
TOTAL EXPENSES 26,113,172 27,449,674 28,919,528 30,393,765
PROFIT LOSS) _ _ _ 872,067 1,322,007 546,697 382,980
1
BUDGET COMPARISON 1 2
2013
ESTIMATED BUDGET
WITH HISTORY
ACCOUNT# DESCRIPTION 2010 2011 2012 I 2013
ACTUAL ACTUAL BUDGET BUDGET
ELECTRIC
61-0440-4411 E.R.RESIDENTIAL 7,948,224.00 $8,220,118 $8,556,572.79
61-0440-4416 OTSEGO RESIDENTIAL 1,009,364.00 997,242 $1,049,049.44
61-0440-4421 B.L.RESIDENTIAL 275,906.00 280,571 $297,756.15 _
61-0440-4431 DAYTON RESIDENTIAL 197,645.00 190,988 $207,938.62
TOTAL RESIDENTIAL 9,431,139 9,688,920 10,111,317 -
61-0440-4415 E.R.CITY DONATED 177,467.00 201,084 $194,511.58
61-0440-4412 E.R.NON-DEMAND 2,005,403.00 2,154,968 $2,075,117.22
61-0440-4417 OTSEGO NON DEMAND 334,286.00 347,268 $337,308.75
61-0440-4422 B.L.NON-DEMAND 8,397.00 8,158 $8,253.26
61-0440-4432 DAYTON NON-DEMAND 27,034.00 24,620 $26,806.19
TOTAL NON-DEMAND 2,552,587 2,736,098 2,641,997 -
61-0440-4413 E.R.DEMAND 11,972,773.00 13,402,522 $14,402,116.26
61-0440-4418 OTSEGO DEMAND • 798,989.00 755,335 $930,348.74
61-0440-4423 B.L.DEMAND
61-0440-4433 DAYTON DEMAND
TOTAL DEMAND 12,771,7621 14,157,857 15,332,465 -
61-0440-4414 E.R.SECURITYLTS _ 31,328.00 31,908 $32,200.00
61-0440-4419 OTSEGO SECURITY LTS 10,131.00 10,238 $10,500.00
61-04404424 B.L.SECURITY LTS 1,860.00 1,859 $1,900.00
61-0440-4434 DAYTON SECURITY LTS 5,086.00 5,085 $5,200.00
TOTAL SECURITY LTS 48,405 49,091 49,800 -
61-0440-4441 PUBLIC ST/HWY LIGHTING 253,067.00 253,976 $255,000.00 268038.2257
TOTAL PUBLIC ST/HWY LIGHTING 253,067 253,976 255,000 268,038
TOTAL SALES 25,056,960 26,885,942 28,390,5791 268,038
PROJECTED SALES
RATE INCREASE WITH WHOLESALE POWER COST $ 29,716,890.17
TOTAL SALES WITH GIP/RATE INCREASE 25,056,960 26,885,942 28,390,579 29,984,928
61-0440-4511 SERVICE CHARGE
61-0440-4550 SUB-STATION CREDIT 14,014.60 14,014 $14,014.00 $ 14,014.00
61-04404551 GENERATION CREDIT _ 351,714.00 352,484 $356,968.00 $ -
61-0440-4552 DISPERSED GENERATION (192,195.00) (215,619) $(1,019,846.00) $ (981,698.00)
61-04404553 PCA or RATE ADJ
61-0440-4553 FUEL COST ADJUSTMENT
61-0440-4555 NC CREDIT (10,270) $ (40,000.00) $ (50,000.00)
61-0460-4691 INTEREST INCOME 89,945.97 113,980 $80,000.00. $ 80,000.00
61-0470-4700 SECURITY REVENUE 256,646.82 256,432 $260,000.001 $ 265,000.00
61-0470-4701 CUST DEL PENALTIES 237,319.00 257,040 $245,000.00 $ 245,000.00
61-0470-4702 CONNECTIONS 64,761.00 35,564 $46,750.00 $ 50,000.00
61-0470-4703 MISC/TEMP CHG 50.00 250 $2,500.00 $ 2,500.00
61-0470-4704 STREET LIGHTS $ 7,5.00.00
61-0470-4711 MERCH JOBBING/CONTRA
61-0470-4715 NON-UTILITY OPERATIONS 50,010.00 65,312 $60,000.00 $ 65,000.00
61-0470-4720 GRE GENERATION-PKNG PLNT 2,581.00 7,000 $7,000.00 $ 7,000.00
61-0470-4721 LFG 1,003,341.00 1,008,401 $1,037,260.00 $ 1,052,000.00
61-0470-4722 MISC NON-UTILITY (4,234.00) 1,150 $26,000.00 $ 35,000.00
61-04704723 GAIN ON DISP OF PROP 570.00 _
61-0470-4724 SALES OF MERCH 14.00 $ 500.00
61-0470-XXXX RENTAL PROPERTY INCOME
61-0470-4760 TRANSFER IN FROM CITY F 53,741.00
TOTAL OTHER 1,928,279 1,885,738 1,075,646 791,816
TOTAL REVENUE 26,985,239 28,771,681 29,466,225 1 30,776,744
prior period adj-audit
3
2013
ESTIMATED BUDGET
WITH HISTORY
ACCOUNT# DESCRIPTION 2010 2011 2012 2013
I ACTUAL ACTUAL BUDGET BUDGET
OPERATING/MTCE
61-0540-5461 OPERATING SUPERVISION 66,386.0.0 70,181 $72,000.00 $ 72,775.00
61-0540-5462 INT COMBUST SALARIES
61-0540-5471 DIESEL OIL FUEL 10,400.75 _ 14,868 $20,000.00 $ 18,000.00
61-0540-5472 NATURAL GAS 17,171.89 ^ 19,216 $25,000.00 $ 22,000.00
61-0540-5481 LUBE OIL
61-0540-5482 CHEMICALS
61-0540-5483 STATION PWRIWTR PLANT 45,474.12 44,914 $46,500.00 $ 50,000.00
61-0540-5484 PLANT SUPPLIES 5,956.62 8,095 $7,000.00; $ 9,000.00
61-0540-5491 MISC OTHER GEN EXP 7,028.16 6,665 $7,000.00 $ 7,000.00
61-0540-5521 MTCE STRUCTURE PLANT 17,124.82 20,467 $18,000.00 $ 18,000.00
61-0540-5531 MTCE ENGINES/GEN 12,931.32 15,421 $18,000.00 $ 18,000.00
61-0540-5541 MTCE PLANT/LAND IMP 18,198.18 10,249 $10,000.00 $ 5,000.00
PURCHASED POWER 18,373,386
GENERATION CREDIT _
61-0540-5551 POWER PURCHASED " 18,373,385.85 1 19,604,951 $20,712,142.80 $21,658,687.97_
61-0540-5552 LFG PURCHASED GAS
61-0540-5561 PLANT STANDBY
61-0550-5050 LFG PURCHASED GAS 154,224.48 153,633 $156,587.00 $ 160,000.00
61-0550-5051 LANDFILL GAS O&M 539,133.75 _ 487,971 $534,588.00 $504,588.00
61-0550-5052 LFG ADMIN 12,143.75 15,430 $15,000.00 $ 15,720.00
61-0550-5053 LFG INSURANCE _ 11,051.28 11,809 $11,000.00 $ 13,000.00
61-0550-5054 LFG MICE 2,412.50 6,661 $18,000.00 $ 20,000.00
TOTAL 19,293,023 20,490,532 21,670,818 22,591,771
DISTRIBUTION
61-0580-5801 REMOVE EXISTING SERV 624.98 - 410 $1,000.00
1 61-0580-5821 SCADA EXPENSES $ 8,000.00
61-0580-5831 TRANSFORMER OH/URD 24,255.70 12,400 $15,000.00 $ 20,000.00
61-0580-5851 MICE SIGNAL SYSTEMS 649.27 1,792 $3,000.00 $ 3,000.00
61-0580-5861 METER EXPENSE 12,378.81 11,590 $14,000.00 $ 14,000.00
61-0580-5871 TEMP SERVICES 340.53 126 $1,000.001 $ 1,000.00
61-0580-5881 MISC DIST 144,181.47 168,009 $150,000.001 $ 157,925.00
TOTAL 182,431 194,327 184,000 1 203925
1
4
2013
ESTIMATED BUDGET
WITH HISTORY
ACCOUNT#1 DESCRIPTION 2010 2011 2012 2013
ACTUAL ACTUAL BUDGET BUDGET
MAINTENANCE _
61-0590-5911 MTCE STRUCTURES 4,465.01 24,233 $25,000.00 $ 25,000.00
61-0590-5921 MTCE SUB-STATIONS _ 22233.52 25,316 $25,000.00 $ 25,000.00
61-0590-5922 MTCE SUB-STATION EQUIP 7,139.56 _ 9,533 $10,000.00 $ 10,000.00
61-0590-5931 MTCE OH/TREE TRIM 46,209.21 58,025 $90,000.00 $ 90,000.00
61-0590-5932 MTCE OF OH/STANDBY _ 29,278.42 26,129 $30,000.00 $ 30,000.00
61-0590-5933 MTCE OF OVERHEAD 83,949.76 59413 $55,000.00 $ 60,000.00
61-0590-5941 r MTCE URD 56,461.27 79,245 $75,000.00 $ 75,000.00
61-0590-5943 LOCATE URD PRIMARY 23,150.62 26,963 $25,000.00 $ 29,000.00
61-0590-5951 MTCE LINE TRANSFORMERS 4,535.68 2,931 $10,000.00 $ 10,000.00
61-0590-5961 MTCE ST LIGHTING 18,631.07 46,734 $35,000.00 $ 35,000.00
61-0590-5962 MTCE SECURITY LTG 7,438.34 4,850 $5,000.00 $ 5,000.00
61-0590-5971 MTCE METERS 65,250.66 73,829 $63,000.00 $ 42,000.00
61-0590-5972 VOLTAGE COMPLAINTS 7,174.04 7,479 $8,000.00 $ 8,000.00
61-0590-5981 SALARIES T&D 29,666.84 32,272 $35,000.00 $ 36,050.00
61-0590-5985 ELECTRIC MAPPING 21,184.68 11,827 $20,000.00 $ 30,000.00
61-0590-5991 MTCE OH/2NDRY 14,541.49 14,496 $15,000.00 $ 15,000.00
61-0590-5992 MTCE URD ELECT SERV 27,831.31 23,965 $25,000.00 $ 35,000.00
61-0590-5993 LOCATE URD SECONDARY 19,362.61 21,171 $18,000.00 $ 24,000.00
61-0590-5995 TRANSPORTATION EXP 121,466.50 158,763 $150,000.00 $ 150,000.00
TOTAL 609,971 707,173 719,000 734,050
OTHER EXPENSE
61-0595-8031 DEPRECIATION 2,062,942.41 2,041,717 $2,210,000.00 $ 2,154,900.00
61-0596-8071 INT/BONDS LONG TERM 272,897.12 259,416 $252,238.00 $ 220,878.00
61-0597-8161 COST/EXP MERCH JOBBING
61-0597-8172 SECURITY EXPENSE 189,373.90 177,650 $222,000.00 $ 225,000.00
61-0597-8213 LOSS ON DISP OF PROP 12,179.00 37,158 $20,000.00 $ 20,000.00
'.. 61-0597-8231 COST OF MERCH SOLD 11,801.74
61-0597-8261 ELECT/LABOR DONATED 434,415.20 474,934 $447,500.00 $ 496,000.00
61-0597-8262 TRANSFER TO CITY 657,086.33 711,415 $730,025.00 $ 775,000.00
61-0597-8263 OTHER DONATIONS (21,589.13) (4,828) $2,500.00 $ 2,500.00
61-0597-8281 AMORTIZATION/DEBT DISC 8,818.93 8,634 $9,777.00 $ 8,634.00
61-0597-8311 OTHER INT EXP
61-0597-8341 INT PD ON METER DEPOSITS 584.03 839 $8,000.00 $ 5,000.00
61-0597-XXXX RENTAL PROPERTY EXPENSE _
61-0597-8399 OPERATING TRANSFERS
TOTAL 3,628,510 3,706,936 3,902,040 I 3,907,912
CUSTOMER ACCOUNTS EXP
61-0900-9021 METER READING 59,288.97 19,208 $25,000.00 $ 15,500.00
61-0900-9030 COLLECTING DISC/RECONN 27,715.94 10,762 $12,000.00 $ 11,500.00
61-0900-9041 NSF (556.91) 124 $1,000.00 $
61-0900-9051 MISC CUST EXP 70,895.01 107,279 $85,000.00 $ 155,000.00
61-0900-9061 WRITE-OFFS 100,944.98 30,312 $100,000.00 $ 100,000.00
TOTAL 258,288 167,685 I 223,000 I 283,000
1
5-
2013
ESTIMATED BUDGET
WITH HISTORY
ACCOUNT# DESCRIPTION 2010 2011 2012 2013
ACTUAL ACTUAL BUDGET BUDGET
ADMINISTRATIVE/GENERAL EXPENSE I
61-0920-9201 SALARIES/ADMIN 423,735.00 425,788 $426,845.94 $ 440,000.00
61-0920-9205 TEMPORARY STAFFING - 102 $0.00 $ 5,000.00
61-0920-9211 OFFICE SUPPLIES/EXP 57,839.98 72,475 $71,296.97 $ 81,000.00
61-0920-9212 LTNVATER OFFICE 17,981.56 18,779 $13,998.98 $ 20,000.00
61-0920-9213 BANK CHARGES 4,283.64 3,832 $4,082.26 $ 4,000.00
61-0920-9221 LEGAL FEES 42,826.78 38,471 $38,934.63 $ 40,000.00
61-0920-9231 AUDITING 19,120.00 19,120 $12,052.00 $ 20,000.00
61-0920-9241 INSURANCE 142,017 $154,434.12 $ 183,000.00
61-0920-9260 UTIL SHARE DEF COMP 38,924.79 37,081 $57,290.18 $ 59,000.00
61-0920-9261 UTIL SH INSURANCES 380,992.31 381,799 $374,566.00 $ 385,000.00
61-0920-9262 UTIL SH PERA 140,564.21 144,861 $137,445.07 $ 161,000.00
61-0920-9263 UTIL SH FICA 140,069.33 147,653 $157,352.83 $ 165,000.00
61-0920-9264 SICK PAY _ 93,713.99 99,154 $97,439.77 $ 100,000.00
61-0920-9266 VACATION/HOLIDAY PAY _ 200,482.59 185,568 $171,350.60 $ 195,000.00
61-0920-9268 MISCELLANEOUS - - $0.00
61-0920-9269 CONSERVATION/IMP/PROC —I 167,582.96 97,069 $177,400.00 $ 283,227.00
61-0920-9281 ENVIRONMENTAL COMP 24,130.32 25,205 _ $31,864.05 $ 30,000.00
61-0920-9291 CONSULTING __ 1,345.41 _ 3,200 $4,944.00 $ 100,000.00
61-0920-9292 LFG GAS PROJECT - $0.00
61-0920-9301 TELEPHONE 17,230.40 18,275 ', $17,219.69 $ 18,000.00
61-0920-9302 ADVERTISING 4,800.10 1,982 $2,641.95 $ 3,000.00
61-0920-9303 DUES/SUBSC/FEES 108,900.27 206,735 $150,029.93 $ 175,000.00
61-0920-9304 TRAVEL 1,821.63 6,424 $9,058.00 $ 10,000.00
61-0920-9305 SCHOOLS/MEETINGS 116,706.18 101,266 $105,000.00 $ 128,799.75
61-0920-9306 MISC GENERAL (5,619.66) 1,445 $273.2$ 1,000.00
61-0920-9321 MTCE GEN PLANT/OFF HEAT 5,834.17 4,719 $5,150.00 $ 5,000.00
TOTAL 2,140,949 2,183,021 2,220,670 2,612,027
TOTAL EXPENSE 26,113,171 ; 27,449,674 I 28,919,528 I 30,332,685
7,739,785 7,844,722 8,207,385 8,673,997
Proposed staff additions 61,080
I
ELECTRIC ' 2010 2011 2012 2013
ACTUAL ACTUAL BUDGET BUDGET
TOTAL REVENUES 26,985,239 28,771,681 29,466,225 30,776,744
TOTAL EXPENSES 26,113,171 27,449,674 28,919,528 30,393,765
PROFIT(LOSS) 872,068 1,322,007 546,697 382,980
3.23% 4.59% 1.86% 1.24%
1
`e
2013
ESTIMATED BUDGET
WITH HISTORY
ACCOUNT# __ DESCRIPTION 2010 2011 2012 2013 ___
ACTUAL ACTUAL BUDGET BUDGET
WATER
TOTAL REVENUES 2,472,010 2,454,606 2,128,704 2,271,900
(99 BOND) 25,000 25,000 25,000 25,000
_ MAINTENANCE
TOTAL 32,975 34,422 36.400 47,910
I__ __ PUMPING
TOTAL 338,985 360,657 335.0251 402,100
- DISTRIBUTION 1
I TOTAL 151,496 133,933 139,000 189,300
OTHER EXPENSE
TOTAL 1,110,815 1,112,526 1,178,002 1,204,367
CUSTOMER ACCTS EXP
TOTAL 45,584 39,867 43,000 62,500
_ ADMIN/GEN EXPENSE
TOTAL 444.599.00 464,403 414,695 501,477
Proposed staff additions 15,270
TOTAL EXPENSE 2,125,554 2,145,808 2,143,621 1 2,421,924
TOTAL REVENUES _ 2,472,010 2,454,606 2,128,704 2,271,900
TOTAL EXPENSES 2,125,554 2,145,808 2,144,121 2,421,924
3ROFIT(LOSS) 346,456 308,798 (15,417) (150,024)
1
BUDGET COMPARISON 2
2013
ESTIMATED BUDGET
WITH HISTORY
ACCOUNT# DESCRIPTION 2010 2011 2012 2013
ACTUAL ACTUAL BUDGET BUDGET
WATER
62-0460-4691 INTEREST INCOME 31,802 28,547 $29,000.00 $ 29,000.00
62-0460-4692 OTHER INT/MISC 1,735 1,256 $1,000.00 $ 1,000.00
62-0610-6101 WATER SALES 1,876,363 1,796,086 $1,920,370.00 $ 2,041,234.00
62-0610-6171 UNMETERED SALES
62-0620-6260 TRANSFER IN FROM CITY 17,914 312,823
62-0620-6300 SERV DONATED BY CITY
62-0620-6301 CUSTOMER PENALTIES 19,723 _ 18,845 $17,000.00 $ 17,000.00
62-0620-6401 WAC FEES _ 155,759 195,853 $70,600.00 $ 68,666.00
62-0620-6402 MISC CONNECTION FEES 17,575 17,886 $15,300.00 $ 15,000.00
62-0620-6403 MISC REVENUES 10,531 (716),x_ $2,000.00 $ 2,000.00
62-0620-6405 CONTRIBUTIONS DEVELOPERS 304,775
62-0620-6406 WATER TOWER LEASE 35,833 84,027 $73,434.00 $ 98,000.00
TOTAL REVENUES 2,472,010 2,454,606 2,128,704 2,271,900
8
2013
ESTIMATED BUDGET
WITH HISTORY
ACCOUNT# DESCRIPTION 2010 2011 2012 2013
ACTUAL ACTUAL BUDGET BUDGET
62-0597-8260 OPERATING TRANSFER 25,000 25,000 $25,000.00 $ 25,000.00
(99 BOND) 25,000 25,000 25,000 25,000
MAINTENANCE
62-0700-7021 MTCE OF STRUCTURES 7,230 7,371 $10,000.00 $ 18,010.00
62-0700-7022 TOWER&GROUNDS INSPECTION 745 2,051 $1,400.00 $ 4,900.00
TOTAL 32,975 34,422 36,400 47,910
PUMPING
62-0710-7101 SUPERVISION 8,368 9,014 $8,200.00 $ 10,300.00
62-0710-7181 SUPPLIES/EXPENSE _ 222,685 219,961 r $225,000.001 $ 245,000.00
62-0710-7182 SAMPLING 6,074 4,898 $4,700.00 $ 5,000.00
62-0710-7183 CHEMICAL FEED 41,520 41,795 $23,000.00 $ 43,500.00
62-0710-7201 MTCE PUMPING EQUIP 5,597 11,501 $2,800.00 $ 7,000.00
62-0710-7220 MTCE OF WELLS 54,741 73,488 $71,325.001 $ 89,000.00
62-0710-7225 GENERATION - - $0.00 $ 200.00
62-0710-7230 SCADA-PUMPING _ $ 2,100.00
TOTAL 338,985 360,657 335,025 402,100
DISTRIBUTION
62-0730-7301 MTCE WATER MAINS 32,371 13,716 $14,000.00 $ 14,000.00
62-0730-7302 WATER VALVE REPAIR 3,543 2,593 $4,000.00 $ 4,000.00
62-0730-7309 LOCATE WATER SERVICES 5,730 4,658 $5,000.00 $ 5,000.00
62-0730-7310 LOCATE WATER MAIN 1,364 2,700 $2,500.00 $ 2,500.00
62-0730-7311 MTCE WATER SERVICES 16,845 14,908 $16,000.00 $ 41,500.00
62-0730-7312 WATER METER SERVICE _ 12,256 17,511 $15,000.00 $ 7,000.00
62-0730-7315 INSTALL&MTC IRRIG MTRS 2,848 2,409 $5,000.00 $ 5,000.00
62-0730-7321 MTCE CUSTOMER SERVICE 27,819 34,391 $15,000.00 $ 30,000.00
62-0730-7322 WATER SERVICE INSPECTIONS 86 $500.00 $ 200.00
62-0730-7325 WATER MAPPING 2,379 1,734 $5,500.00 $ 25,500.00
62-0730-7330 SCADA-DISTRIBUTION _ $ 2,100.00
62-0730-7331 MTCE WATER HYDRANTS 6,482 8,374 $15,000.00 $ 10,000.00
62-0730-7341 MTCE WATER EXPENSE 10,796 5,481 $12,000.00 $ 12,000.00
62-0730-7391 WAGES 4,183 4,507 $ 5,500.00
62-0730-7395 TRANSPORTATION _ 11,064 9,333 $10,000.00 $ 10,000.00
62-0730-7399 GENERAL EXP/PERMITS 13,729 11,620 $14,000.00 $ 14,000.00
TOTAL 151,496 133,933 139,000 188,300
1
01
2013
ESTIMATED BUDGET
WITH HISTORY
I ACCOUNT# DESCRIPTION 2010 2011 2012 2013
ACTUAL ACTUAL BUDGET BUDGET
OTHER EXPENSE
62-0745-7451 DEPRECIATION 955,323 980,197 $1,050,000.00 $ 1,083,998.00
62-0748-7481 INT ON BONDS/LONG TERM 143,361 120,559 $116,632.50 $ 110,000.00
62-0750-7563 AMORTIZATION 93
62-0750-7564 AMORTIZATION 94
62-0750-7565 AMORTIZATION 97 J
62-0750-7566 AMORTIZATION 98
62-0750-7567 AMORTIZATION 2001 593
62-0750-7568 AMORTIZATION 2003 4,710 4,710 $4,710.00 $ 4,710.00
62-0750-7569 AMORTIZATION 2008 Ref 7,431 7,431 $7,431.00 $ 7,431.00
62-0750-7581 2010 GO BONDS AMORT DISCOUNT (602) -648.51 -$3,272.00 $ (3,272M0)
62-0750-8213 LOSS ON DISPOSITION OF PROP $ 1,000.00
TOTAL 1,110,815 1,112,247 1,175,502 1,203,667
CUSTOMER ACCTS EXP I
62-0740-7431 METER READING 17,597 7,088 $7,000.00 $ 6,500.00
62-0900-9030 COLLECTION EXP 6,760 6,065 $6,000.00 $ 6,000.00
62-0900-9051 MISC CUSTOMER EXP 20,648 26,413_ $25,000.00 $ 45,000.00
62-0900-9061 WRITE-OFFS 1,679 301 $5,000.00 $ 5,000.00
TOTAL 46,6841 39,867 43,000 62,500
NONOPERATING REV&EXP
62-0790-7900 OPERATING TRANSFER FROM CITY
62-0790-8261 WATER&LABOR DONATED _ 278 $500.00 $ 500.00
278 500 500
1
It
2013
ESTIMATED BUDGET
WITH HISTORY
ACCOUNT# DESCRIPTION 2010 d 2011 2012 ' 2013
1 ACTUAL ACTUAL BUDGET BUDGET
ADMIN/GEN EXPENSE
62-0920-9201 SALARIES/ADMINS 106,261 104,959 $84,878.39 $ 108,150.00
62-0920-9205 TEMPORARY STAFFING - $0.00 $ 2,000.00
62-0920-9211 OFFICE SUPPLIES/EXP 25,574 23,164 $30,067.34 $ 32,000.00
62-0920-9212 LT/WATER CONSUMP OFFICE 4,495 4,695 $3,499.75 $ 3,500.00
62-0920-9213 BANK CHARGES 1,071 957 $1,019.17 $ 1,000.00
62-0920-9222 LEGAL FEES 8,789 5,735 $5,274.23 $ 5,500.00
62-0920-9231 AUDIT 4,780 4,780 $3,013.00 $ 3,100.00
62-0920-9241 INSURANCE 23,673 19,874 $26,388.89 $ 33,000.00
62-0920-9251 WATER UTIL CONT - - $0.00
62-0920-9260 UTILITY SHARE DEF COMP 9,731 9,270 $14,322.55 $ 10,000.00
62-0920-9261 ,UTIL SH INSURANCE 93,981 102,597 $78,859.20 $ 109,000.00
62-0920-9262 UTIL SH PERA 13,069 15,598 $15,865.74 $ 18,000.00
62-0920-9263 UTIL SH FICA 14575 16,813 $17,142.151 $ 19,000.00
62-0920-9264 SICK PAY 24,408 22,947 $14,315.52 $ 20,000.00
62-0920-9267 VAC/HOLIDAY PAY 50,942 46,392 $33,848.90 $ 50,000.00
62-0920-9268 WELLHEAD PROTECTION PROGRAN 6,121 12,586 $10,000.00 $ 2,000.00
62-0920-9269 CONSERVATION IMP PROGRAM 3,611 5,221 $10,000.00 $ 10,000.00
62-0920-9281 ENVIRONMENTAL COMPLIANCE $0.00 $ 100.00
62-0920-9293 CONSULTING 967 10,278 $5,000.00 $ 9,000.00
62-0920-9301 TELEPHONE 4,299 4,569 . $4,300.00 $ 4,500.00
62-0920-9302 ADVERTISING 415 991 $750.00 $ 3,000.00
62-0920-9303 DUES/SUBSCRIPTIONS 30,869 30,662 $37,000.00 $ 37,000.00
62-0920-9304 TRAVEL - 965 $2,000.00 $ 2,000.00
62-0920-9305 SCHOOLS/MEETINGS 13,948 19,705 $15,000.00 $ 17,377.00
62-0920-9307 MISC GENERAL 1,559 465 $500.00 $ 500.00_
62-0920-9321 MTCE GEN PLANT/OFF HTG 1,459 1,180 $1,650.00 $ 1,750.00
TOTAL 444,599 464,403 414,695 501,477
TOTAL EXPENSE 2,125,555 2,145,808 J 2,144,121 i 2,406,654
Proposed staff additions 15,270
WATER
TOTAL REVENUES 2,472,010 2,454,606 2,128,704 2,271,900
TOTAL EXPENSES _ 2,125,555 2,145,808 2,144,121 2,421,924
PROFIT(LOSS) 346,456 308,798 (15,417) (150,024)
-6.19%
1
i1
Baseline 2013 Revenue
(based on 2008-2011 Avg usage from comparative sales report)
Origional Revenue Goal- $ 2,165,000 8.57% increase
Revised Revenue Goal Revenue Revenue
No rate increases No rate increases
Projected Sales Units No Growth Growth as projected
663,677 $ 1,984,689 $ 1,994,157
9%Revenue Increase $ 2,173,631
8%Revenue Increase $ 2,153,690
7%Revenue Increase $ 2,133,748
6%Revenue Increase $ 2,113,806
5%Revenue Increase $ 2,093,865
4%Revenue Increase $ 2,073,923
3%Revenue Increase $ 2,053,982
2%Revenue Increase $ 2,034,040
Modeled Revenue: $ '_. 2,041234 :a4541
Other revenue updated to include the additional 2013-2015 revenue from Sprint tower lease- 1 additional
Connection Fee Notes
Approx Impact 2013 2014 2015
Increased Connection Fees: $ 21,000 $ 43,000 $ 64,000
Increased Connection Fees-Detail:
3 year plan to close gap with staggered increases to eliminate seperate senior rate in 2015
3 year plan that brings the projected connection fees in line with the General and Administrative budget
Cross over projected in 2015
2012 2013 2014 2015
Connection Fees • -0.00% 4:00%. • 4.00%
I Residential Rate $ 7.50 $ 7.80 $ 8.11 $ 8.43
Senior Rate $ 5.50 $ 6.50 $ 7.50 $ 8.43 parity in 2015
Connection Fees(comparison to General and Administrative budget)
2013 2014 2015
Aggregate connection fees $ 479,553 $ 503,923 $ 529,892
GOH budget $ 492,477 $ 507,251 $ 522,469
Difference $ (12,924) $ (3,328) $ 7,423
Usage Fee Notes
Approx Impact 2013 2014 2015
Increased Usage Fees: $ 26,000 $ 52,000 $ 78,000
Increased Usage Fees-Detail:
Increase applied to Tier 1 rates only. No updates to Tier 3 and 4 rates-this allows the gap to shrink
between usage rates,while maintining the conservation initiative rates at a flat level.
2012 2013 2014 2015
Usage Fees(Tier 1) 0.00% 4.00% 4.00% 4.00%
Tier 1 $ 1.50 $ 1.56 $ 1.62 $ 1.68
(residential and commercial)
Cash Reserves Notes
Trunk fund forecast included as capital funding source,reduces need to bond and help normalize
impact to cash flow in years with significant projects.
2012 2013 2014 2015
Target cash reserve amount 1,167,082 1,212,625 922,476 963,196 Bonding is projected
Projected cash balance 2,965,616 2,317,466 1,657,277 1,438,363 in 2016
Over target cash reserve 1,798,535 1,104,841 734,802 475,168
draw down draw down draw down
Note:Target cash reserve equals 6 mos of operating
expenses,plus 100%of next years debt
Elk River Municipal Utilities
2013 Electric Department Capital Budget
Capital Construction Projects-Non-Recurring Normal Distribution, Feeders, and Substations
Priority Cost Description
8 $ - Rebuild River Ranch delayed 2014 $ 100,000
$ - Rebuild Sandpiper Estates delayed 2014
5 $ 100,000 Rebuild Riverview Heights Front lot line
6 $ 70,000 Co Rd 30 Rebuild Troy&Union Streets
2 $ 70,000 Rebuild GRE drive
4 $ 250,000 Feeder 94 Rebuild
3 $ 200,000 Triple Deck Feeders 93,94,95 Underground
7 $ - Feeder 42 and 71 Feeder Tie delayed 2014 $ 100,000
9 $ - Country Crossing III delayed 2014 $ 50,000
1 $ 1,000,000 North Substation
Subtotal $ 1,690,000
Capital Construction Projects-Recurring
Cost Description
$ 200,000 Transformers and Meters
$ 150,000 New Development Distribution Installation
$ 50,000 Ongoing OH Equip Replacement(Poles, Switches, Cut-Outs)
$ 250,000 Ongoing URD Equip Replacement(Switches, J-Boxes, Fuse Pads)
$ 12,000 Street Lighting Replacement
$ 8,000 Territory Acquisition-compensation on future customers 10 yrs pmt
$ 12,000 Painting poles to extend life
$ - Additional Feeders
Subtotal $ 682,000
Administration Noteworthy Non-Recurring Expenses
Cost Description
$ 20,000 Mapping Consultant
Subtotal $ 20,000
Capital Equipment Needs
Cost Description
$ 7,500 Laptop Computers,Software,Accessories
$ 2,000 SCADA equipment
$ 65,000 Additional Dumptruck with plow attachment
$ 5,000 Lift gate for on-call truck
$ - Cable Plow-delayed 2014
$ 200,000 Replace Bucket Truck#11 with new
$ - Replace Bucket Truck#21 -delayed 2015
$ 15,000 T-12 Towmaster trailer for carrying wire, dirt, and transformers(to replace T-10 2010)
$ 4,000 Add-a-phase equipment
$ 14,000 Used forklift for inventory storage
Subtotal $ 312,500
Total $ 2,704,500
' 1
•
Elk River Municipal Utilities
2013 Administration and Technical Services Departments Capital Budgets
Administration Capital Equipment Needs
Cost Description
$ 12,000 Computer, Software,Accessories-Upgrades
$ 35,000 Vehicle (Compass to CIP, add new vehicle for GM)
Subtotal $ 47,000
Administration Noteworthy Non-Recurring Expenses
Cost Description
$ 4,000 Website
$ 4,000 Scanner programming
$ 4,000 Inventory Software and Equipment
$ 10,000 (pads for Commission Meetings
$ 1,500 Office Furniture
Subtotal $ 23,500
Total $ 70,500
Technical Services Capital Equipment Needs
Cost Description
$ 4,000 Computers, Software,Accessories- Upgrades
$ - Replace Pickup Truck#22 -delayed 2014 or swapped
$ 200,000 Diesel Engines Emission Retrofit ($180,000 carried over from 2012)
$ 35,000 Replace Pickup Truck#17 with new F250
$ - Replace Pickup Truck#23 with new F250 -delayed 2014
Subtotal $ 239,000
Technical Services Noteworthy Non-Recurring Expenses
Cost Description
Subtotal $ -
Total $ 239,000
1
15
Elk River Municipal Utilities
2013 Water Department Capital Budget
Water Capital Construction Needs
Cost Description
$ 200,000 Water Main Construction Railroad Dr and Jackson(City road reconstruction projec
$ 185,000 Water Main Construction 185th Avenue(City road reconstruction project)
Re-casing of Well#2 postponed 2015
$ 24,425 SCADA upgrade
$ 5,000 Meters/ERTs
$ 20,000 Removal Booster Station
$ 7,500 High Zone Low Zone Conversion
$ 700,000 Freeport Tower sandblast/paint
Subtotal $ 1,141,925
Water Noteworthy Non-Recurring Expenses
Cost Description
$ 49,200 Miscellaneous Repairs&Maintenance
$ 35,000 Jackson Water Tower
$ 25,000 Pressure Reducing Valves(High Zone Low Zone Conversion)
$ 20,000 Mapping Consultant
$ 10,000 Hydrants and Valves Maintenance
$ 24,000 Well#4 Cycled Pulling of Well
$ 5,000 Water Main Repair
$ 4,200 Computers/GIS/SCADA
Subtotal $ 172,400
( Capital Equipment Needs
Cost Description
$ - Replace Pickup Truck#12 with new F250 delayed 2014
Subtotal $ -
Total $ 1,314,325
(1
•
ELK RIVER MUNCIPAL UTILITIES
TRAINING AND TRAVEL BUDGET FOR 2013
1
Budget Budget Budget
ELECTRIC 2011 2012 2013
MMUA Overhead Hot Line School 3 people 2,910.00 2,910.00 3,07500
MMUA Underground School 3 people 2.910.00 1,940.00 3,075.00
MMUA Transformer School 3 people 2.310.00 2,310.00 3,075.00
MMUA Substation Workshop 2 people 2,340.00 2,340.00 2.050.00
1st Line Supervision 1 person 580.00 850.00 850.00
Apprenticeship 4 people 2.75000 4,100.00 3,240.00
MMUA Meter School 1 person 830.00 970.00
MMUA Locator Workshop 2 people 325.00 650.00
Regional Workshop 3 people 700.00 450.00
Infrared Camera training 1 person 465.00 525.00
Electrical Licensing 1 person 345.00
Additional Training 2,000.00 1,000.00 1,000.00
15,800.00 17,770.00 19,305.00
WATER
Water Operators License Seminar 4 people 2,660.00 2,660.00 2,700.00
MN Section AWWA or MRW 3 people 1,920.00 1,920.00 2,270.00
1st Line Supervision 1 person 580.00 850.00 850.00
MMUA Meter School l person 830.00 970.00
MV-RS Meter/Software training 2 people 1,300.00
Apprenticeship 1 person 250.00 250.00
Chamber Leadership Program 1 person 350.00
Additional Training 1,000.00 500.00 500.00
6,410.00 7,360.00 8,590.00
TECHNICAL SERVICES
MMUA Locator Workshop 1 person 720.00 335.00
MMUA Staking Workshop 1 person 720.00 720.00
MMUA Diesel Workshop 1 person 660.00 660.00 670.00
APPA/MMUA Meter Workshop 2 people 1,440.00 1,440.00
CAD Workshops/GPS 1 person 1,200.00 1,200.00 2,000.00
Substation School 1 person 780.00
Power Limited classes 3 people 990.00 990.00 990.00
Power Quality training 1 person 400.00 400.00
1 Infrared Camera training 1 person 465.00 465.00
I Security classes 1 person 400.00 400.00
i UMMA winter and summer mtg 2 people 150.00 550.00
MV-RS Meter/Software training 1 person 650.00
1st Line Supervision 1 person 580.00 850.00 850.00
Additional Training 1,000.00 1,000.00 1,000.00
7,310.00 9,390.00 7,975.00
ADMINISTRATION
Financial 405.00 1,200 00 1,200.00
Engineering 2,505.00 2,500.00 2,500.00
MMUA Annual Summer Meeting 2 staff/1 comm 2,755.00 2,800.00 2,775.00
MMUA Legislative Round-up 2 staff/1 comm 400.00 700.00 1,280.00
APPA Legislative Round-up 1 staff/1 comm 3,620 00 4,500.00 5,425.00
APPA Annual Meeting 1 staff/1 comm 3,695.00 3.750.00 8,000.00
MMUA Superintendent Conference 2 staff 690.00 750.00 1,200.00
PMUG 4 staff 2,580.00 2,600.00 2,700.00
Hearing Test 650.00 650.00 485.00
GoalsNisioning/Strategic Planning 2,500.00 3,000 00
Customer Service 3,000.00 3,450.00 3,500.00
APPA Management 3,000.00 3,000.00
APPA Certification on CIP or Key Accounts 3,950.00
Chamber Leadership Program 1 person 350.00 350.00
Additional Training 3,750.00 3,750.00 1,000.00
29,550.00 30,000.00 37,365.00
SAFETY TRAINING
Safe Driver Training 2,065.00 2,100.00 2,100.00
MMUA Monthly Safety Meetings 27,050.00 24,000.00 24,950.00
29,115.00 26,100.00 27,050.00
EDUCATION 3,000.00 3,000.00 3,000.00
91,185.00 93,620.00 103,285.00
j •Apprenticeship has 4 individuals for 2013;1 new lineworker,1 current lineworker completing the first year.and
2 current lineworkers completing the second year of a four year program
Page 1
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