CC – Item 5A – Fiscal Year 2023-24 Mid-Year Budget Review, Adoption of Resolution No. 2024-11 Amending The FY-2023-24 Budget And Related Actions, Adoption of Resolution No. 2024-12 Amending The City of Rosemead’s Consolidated Salary ScheduleROSEMEAD CITY COUNCIL
STAFF REPORT
TO: THE HONORABLE MAYOR AND CITY COUNCIL
FROM: BEN KIM, CITY MANAGER
DATE: MARCH 26, 2024
SUBJECT: FISCAL YEAR 2023-24 MID -YEAR BUDGET REVIEW, ADOPTION OF
RESOLUTION NO. 2024-11 AMENDING THE FY 2023-24 BUDGET AND
RELATED ACTIONS, ADOPTION OF RESOLUTION NO. 2024-12
AMENDING THE CITY OF ROSEMEAD'S CONSOLIDATED
SALARY SCHEDULE
On June 27, 2023, the City Council adopted the 2023-24 Operating and Capital Improvement
Program Budgets. This report summarizes the City's General Fund overall financial position for
the current fiscal year through December 2023 including a discussion on revenue sources and
expenditure trends. The estimates stated within are just that, estimates, and are subject to change
as the current fiscal year continues. This report will also cover recommended mid -year budget
adjustments and recommended changes to the authorized position staffing list and salary schedule.
SUMMARY
The adopted General Fund operating budget includes appropriations of $29.7 million against
revenue estimates of $28.8 million. As shown in the following chart (Table 1), FY 2023-24
operating revenue budget was estimated at $2.5 million greater than the prior year (FY 2022-23)
budgeted estimate. Fiscal year 2023-24 operating expense appropriations are $2.0 million more
than the prior year budget. Based on year-end estimates staff anticipates revenue will exceed
original estimates by nearly $1.6 million while operating expenditures will fall $1.2 million below
budgeted levels. The estimated year-end surplus amounts to $3.1 million which is an increase of
$2 million over original budget.
AGENDA ITEM 5.A
City Council Meeting — FY 2023-24 Mid -Year Budget Review
March 26, 2024
Page 2 of 12
Revenue
26,317,000
TABLE 1
33%
31,526,511
Transfer In
7,398,300
00
7,398,300
FY2022-23
Rec'd
11,421200
FY 2023-24
Rec'd
SUMMARY FY2022-23 YFDActivity
Thru
FY2022-23
FY2023-24 YFDActivey
Thru Year End
Total Budget Through Dec
DEC
Actuals
Total Budget Through Dec
DEC Estimate
Revenue
26,317,000
8,673,000
33%
31,526,511
Transfer In
7,398,300
00
7,398,300
Approp'EV
27,652,200
11,421200
41%
25,396,756
Transfer Out
8,500,000
Revenue by Category
8,500,000
Capitallmpr
1,447,800
0°/U
1,153,887
Net Rev (Exp)
(3,884,700)
(2,748,200)
FY 2022-23
3,874,168
REVENUE
28,837,200 7,751,800 27% 30,406,000
- - 0% -
29,618,900 12,612,700 43% 28,126,000
274,915 - 00/0 274,900
(1,056,615) (4,860,900) 2,005,100
As adopted, the City's FY 2023-24 revenue budget reflects $28.8 million in anticipated operating
revenue. Year-end estimates reflect $30.4 million in operating revenue, which is $1.6 million
more than the budgeted revenue. The estimates are based on current receipts through December
31St, comparison to the same period in the prior year, revenue received after the mid -point, and
anticipated revenue based on actual to mid -year receipts for the prior year and known events. The
following narrative and projections, while accurate to the best of staffs present understanding,
must be viewed as subject to reconsideration as second half receipts become known.
As shown in Table 2, General Fund revenue received as of December 2023 is only 27% of the
estimated revenue for FY 2023-24 at 50% of the year. This is typical due to revenue sources that
are received in July and August that are accrued back to the prior fiscal year and other large revenue
sources that are received on a quarterly, bi-annual, or annual basis. As reflected in Table 2, overall
General Fund revenues are trending lower than the same reporting period (December) in FY 2023-
24 for most categories with actual receipts $0.9 million less than the same period in the prior year.
TABLE2
Tax revenue, as budgeted, represents 79% of all General Fund operating revenue followed by 9%
in the Licenses and Permits category. Based on year-end projections, significant increases in the
FY 2022-23
FY 2023-24
YTD
YTD
Revenue by Category
Activity
FY 2023-24
Activity
FY 2022-23
Through
% Rec'd
FY 2022-23
Total
Through
% Rec'd
Year End
Total Budget
Dec
Thru Dec
Actuals
Budget
Dec
Thm Dec
Estinate
Taxes
21,613,800
4,720,300
22%u
23,113,678
22,718,100
4,523,768
20%
23,092,800
Intergovernmental
195,800
166,300
85%
359,045
267,700
199,458
75%
365,100
Licenses And Permits
2243,000
2,816,800
126%
4,426,648
2,557,400
1,862204
73%
3,332,200
Fetes and Forfeitures
605,300
283,700
470/6
594,978
598,300
324,888
540%
636,200
Use of Money and Property
522,600
145,700
280/.
1224,949
1,122,600
233,533
21%
1,387,500
Charges for Svcs
755,200
483,000
64%
1,192209
1,186,300
540,117
46%
1214,900
Other Revenue
381,300
57 00
15%
615004
386,800
67,816
I8%
377,300
Total - Gent Fund Operating Rev
26,317,000
8,673,000
33%
31,526,511
28,837200
7,751,784
27%
30,406,000
Transfers In
7,398,300
0%
7,398,300
TOTAL - General Fund Sources
33,715,300
8,673,000
26%
38,924,811
28,837200
7,751,784
270/.
30,406,000
Tax revenue, as budgeted, represents 79% of all General Fund operating revenue followed by 9%
in the Licenses and Permits category. Based on year-end projections, significant increases in the
City Council Meeting — FY 2023-24 Mid -Year Budget Review
March 26, 2024
Page 3 of 12
Licenses and Permits category fee-based programs resulted in the tax category decreasing to 76%
of total year-end estimates and the Licenses and Permit category increasing to 11 %. Since taxes
are the most significant component of the City's revenue structure, this report focuses mostly on
that category as presented below with summary information for major tax categories. Overall,
taxes are budgeted at $22.7 million, and (based on preliminary information) are projected to end
the fiscal year at $23.1 million, an increase of nearly $382 thousand. License and Permits category
are budgeted at $2.6 million, and (based on preliminary information) are projected to end the fiscal
year at $3.3 million, an increase of nearly $775 thousand.
TABLE 3
Property Taxes — Based on projections by the City's property tax consultant, HdL Companies, and
a review of other components such as prior year payments, late fees, transfer taxes, and residual
RPTTF (Redevelopment Property Tax Trust Fund — Successor Agency) revenue, staff estimates
property taxes will complete the year at $3.9 million, slightly above the budget. The secured and
unsecured estimate is provided by HdL, however, estimates for the other components are prepared
by staff based on trends. Transfer tax revenue and RPTTF are trending at prior year receipts. The
RPTTF is calculated by the County based on property taxes collected within the Successor Agency
areas less required payments for continuing obligations — ROPS and passthrough agreements. The
amount remaining after paying obligations is then distributed to taxing agencies including a portion
to the City of Rosemead.
Property Tax In -lieu — The VLF is paid annually by the vehicle owner in lieu of property taxes and
is based on the vehicle's sale price. The fee for vehicles brought into California from out of state
is based on the value of the vehicle at the time of initial registration in California. Based on growth
in assessed value, this revenue is remitted to the City in two equal payments in the third and fourth
quarter of the year. The first payment was received in January and indicates the year-end receipt
will be $8.2 million, $283 thousand over the budgeted estimate and $438 thousand more than the
amount received in FY 2022-23.
Sales Tax — Based on projections by the City's sales tax consultant, HdL Companies, the year-end
estimate is $6.9 million which is an increase of $101 thousand over the budgeted estimate and
$479 thousand less than the amount received in FY 2022-23. The dollar decrease when compared
to last year actuals is related to the overall slowing in the economy and is also due to an adjustment
by the California Department of Tax and Fee Administration relating to an allocation of sales tax
receipts that was due to a different jurisdiction.
FY 2022-23
FY 2023-24
Major Taxes
YTD
%
YTD
%
FY 2022-23
Activity
Recd
FY 2023-24
Activity
Rec'd
Total
Through
Thru
FY 2022-23
Total
Though
Thru
Year End
Tax Name
Budget
Dec
Dec
Actuals
Budget
Dec
Dec
Estimate
Property Taxes
3,669,000
1,339,700
37%
3,904,484
3,758,000
1,347,440
36%
3,908,200
Property Tax In Lieu/VLF
7,680,700
-
0%
7,763,925
7,919,200
-
09/.
8,201,800
Saks and Use Tax
6,505,800
2,533,200
39%
7,369,300
6,789,300
2,307,328
34%
6,890,700
Transient Occupancy Tax
2,200,000
574,000
26%
2,312,408
2,300,000
614,637
27°/u
2,314,700
Property Taxes — Based on projections by the City's property tax consultant, HdL Companies, and
a review of other components such as prior year payments, late fees, transfer taxes, and residual
RPTTF (Redevelopment Property Tax Trust Fund — Successor Agency) revenue, staff estimates
property taxes will complete the year at $3.9 million, slightly above the budget. The secured and
unsecured estimate is provided by HdL, however, estimates for the other components are prepared
by staff based on trends. Transfer tax revenue and RPTTF are trending at prior year receipts. The
RPTTF is calculated by the County based on property taxes collected within the Successor Agency
areas less required payments for continuing obligations — ROPS and passthrough agreements. The
amount remaining after paying obligations is then distributed to taxing agencies including a portion
to the City of Rosemead.
Property Tax In -lieu — The VLF is paid annually by the vehicle owner in lieu of property taxes and
is based on the vehicle's sale price. The fee for vehicles brought into California from out of state
is based on the value of the vehicle at the time of initial registration in California. Based on growth
in assessed value, this revenue is remitted to the City in two equal payments in the third and fourth
quarter of the year. The first payment was received in January and indicates the year-end receipt
will be $8.2 million, $283 thousand over the budgeted estimate and $438 thousand more than the
amount received in FY 2022-23.
Sales Tax — Based on projections by the City's sales tax consultant, HdL Companies, the year-end
estimate is $6.9 million which is an increase of $101 thousand over the budgeted estimate and
$479 thousand less than the amount received in FY 2022-23. The dollar decrease when compared
to last year actuals is related to the overall slowing in the economy and is also due to an adjustment
by the California Department of Tax and Fee Administration relating to an allocation of sales tax
receipts that was due to a different jurisdiction.
City Council Meeting — FY 2023-24 Mid -Year Budget Review
March 26, 2024
Page 4 of 12
Transient Occupancy Tax (TOT) — Receipts from TOT have been significantly impacted by the
pandemic. Revenue received in both FY 2017-18 and FY 2018-19 topped $2.3 million and was
budgeted to receive $2.4 million in FY 2019-20. Due to the pandemic, receipts for FY 2019-20
fell to $1.78 million and final receipts for FY 2020-21 fell further, to just $1.4 million. While the
pandemic lingered in FY 2021-22, revenue started to rebound and $2.1 million was collected. For
FY 2022-23, $2.3 million in TOT revenues were received. It is anticipated that $2.3 million will
also be collection in TOT revenues this fiscal year.
Franchise Fees — The largest contributors to this category (SCE and So Cal Gas) are received in
the second half of the fiscal year and are not typically impacted by pandemic conditions. The year-
end estimate of $1.7 million is based on the FY 2022-23 year-end actuals and current receipts.
Business License Fees — Based on current receipts collected through December 31, 2023, staff is
anticipating an increase of $8 thousand over prior year receipts, but under the budgeted amount of
$107 thousand.
The Licenses and Permits category includes Building Permits, Plan Checking, Industrial Waste
Permits, Public Works Permits, and Animal Licenses. The largest source in this category is
Building Permits/Plan Checking, which is budgeted at $2.0 million. Based on current receipts of
nearly $1.8 million, staff estimates revenue for Building Permit/Plan Checking could reach $2.75
million by year-end. The category as a whole, is estimated to complete the year $0.8 million over
the budgeted estimate.
Fines and Forfeitures are estimated to complete the year at $636 thousand, more less than the
budgeted $598 thousand based on current actuals.
Use of Money and Property which consists of Interest Earnings, Rents and Royalties, and Facilities
Rentals is estimated at $1.38 million, up from the budgeted $1.12 million based largely on an
increase to actual and anticipated interest earnings from investments. Current interest earnings
receipts are nearly $88 thousand greater than the same period one year ago. As of January 31",
2024 interest earnings amounted to $417 thousand, and anticipated interest earnings for the fiscal
year for the General Fund amounts to $1 million. The projected interest earnings of $1 million
represent a $153 thousand increase over earnings of $846,785 for fiscal year 2022-23 and a $996
thousand increase over interest earnings of $3,700 for fiscal year 2021-22.
Charges for Services is the category that remains most impacted by the pandemic but has seen a
strong recovery. Parks and Recreation revenue is budgeted at $667 thousand and at mid -year point
has already received 392 thousand or 59% of budget. Staff estimates that by year-end, revenue
will reach nearly $940 thousand. Year-end revenue estimates are more than the $876 thousand
received in FY 2018-19, prior to the pandemic. Overall, the category of `Charges of Services'
which includes City Clerk, Community Development, Public Works, and Parks and Recreation, is
estimated to end the year at $1.2 million.
City Council Meeting — FY 2023-24 Mid -Year Budget Review
March 26, 2024
Page 5 of 12
Other Revenue is a catch-all category for miscellaneous type revenue with a budget estimate of
$387 thousand. The largest sources within this category is the crossing guard reimbursement
budgeted at $141 thousand, and the reimbursement from other agencies (HCD and SA) at $198
thousand. The crossing guard reimbursement is for 50% of the City's cost of the crossing guard
contract service. The reimbursement from other agencies is an internal accounting process for the
payment of services provided to the HDC and SA each year. Overall, the category is estimated to
complete the right around the budgeted estimate.
APPROPRIATIONS / EXPENDITURES
At six months into the Fiscal Year (December 31, 2023), overall General Fund appropriations are
only 41% expended as shown in Tables 4 and 5. As shown in Table 4, all actual expenditures as
of December 31' by category are within an acceptable range of year-to-date expenditures in
relation to the total appropriation for the year.
TABLE 4
• Salary and Benefits — These costs are 45% expended at 50% of the year due to vacancies and
budgeted step increases due later in the fiscal year. It is anticipated that expenditure in this
category will remain within the budgeted amount by year end.
• Operations — Expenditures in the `Operations' category are also below the 49% level and
lower, percentage wise when compared actuals amounts, during the same the same time period
last year.
• Contract Police Services — The year-to-date total for Contract Police Services represents 5
months of billings at December 30, 2023, and on target to meet the budgeted amount.
• Utilities / Insurance / and Allocation — The actuals for this category in the current fiscal year
is 25% when compared to budget, representing a decrease from the 30% in the preceding year.
Comparatively flat with actuals from the same period in the prior year. However, staff has
already observed and is anticipating increases in insurance premiums and utility costs (gas,
water, etc.).
• Canital Assets / Capital Improvement Program — The current expenditures in this account
largely relate to upgrades in City Hall access control systems.
FY2022-23
FY2023-24
YID
%
YTD
FYpenses by Category
Activity
Recd
Activity
FY2022-23
Through
Thor
FY2022-23
FY2023-24
Through
%Rec'd
Year Fnd
Total Budget
Dec
Dec
Actuals
Total Budget
Dec
Thru Dec
Fsturate
Salary and Benefits
9,212,500
4,005,763
7 43%
8,120,116
9,729,600
4,411,332
45%
9,136,600
Operations
6,540,000
3,664,060
r 560/-
6,291,806
6,773,500
3,307,149
49%
6,710,300
Contract Police Svcs
9,425,800
3,701,761
39%
9,022,196
10,507,800
4,260,297
41%
10,439,400
Util/ Ins / Allocations/ Other
2,143,400
638,520
r 30"/e
1,754,901
2,482,900
622,569
25%
1,830,000
Capital Assets/Projects
1,778,300
175,122t
op
1,361,625
406,015
154,922
38%
274,900
29,100,000
12,185,226
42%
26,550,644
29,893,815
12,756,269
r 430/-
28,391,200
• Salary and Benefits — These costs are 45% expended at 50% of the year due to vacancies and
budgeted step increases due later in the fiscal year. It is anticipated that expenditure in this
category will remain within the budgeted amount by year end.
• Operations — Expenditures in the `Operations' category are also below the 49% level and
lower, percentage wise when compared actuals amounts, during the same the same time period
last year.
• Contract Police Services — The year-to-date total for Contract Police Services represents 5
months of billings at December 30, 2023, and on target to meet the budgeted amount.
• Utilities / Insurance / and Allocation — The actuals for this category in the current fiscal year
is 25% when compared to budget, representing a decrease from the 30% in the preceding year.
Comparatively flat with actuals from the same period in the prior year. However, staff has
already observed and is anticipating increases in insurance premiums and utility costs (gas,
water, etc.).
• Canital Assets / Capital Improvement Program — The current expenditures in this account
largely relate to upgrades in City Hall access control systems.
City Council Meeting — FY 2023-24 Mid -Year Budget Review
March 26, 2024
Page 6 of 12
As shown in Table 5, the majority of departments also spent less than 50% for the 6 month period.
It is expected that the majority of departments will operate at or below their allocated budgets by
the end of the year, and that the final expenditures for the general fund will be significantly lower
than the budgeted amount.
Table 5
FY 2022-23 FY 2023-24
FY 2022-23 YTD Activity FY 2023-24 YTD Activity
Budget&Expenditures by Total Through %Ezp'd FY 2022-23 Total Through %Exp'd Year End
Department Bud et Dec Thru DEC Actuals Bud et Dec Thru Dec Estimate
City Council/Commissions 442,900 194,700 44% 427,241 464,500 195,401 42% 427,900
City Attorney 349,600 53,000 15% 242,645 349,600 128,848 r 37% 318,500
City Clerk 1,133,200 993,800 88% 1,128,252 1,299,700 891,203 69% 1,105,600
Administration 11594,900 638,700 40% 1,242,380 1,458,700 684,367 47% 1,358,400
Finance 962,600 420,400 44% 865,419 1,002,200 501,502 50% 1,002,200
General Services 1,423,500 461,800 32% 960,618 1,145,200 582,996 51% 1,145,200
Public Safety 11,495,300 4,511,500 39% 10,859,999 12,897,900 5,191,272 40% 12,650,000
Public Works 4,407,100 1,663,600 38% 3,954,745 4,566,600 1,713,087 38% 4,004,300
Parks & Recreation 3,952,600 1,526,600 39% 3,484,761 4,030,500 1,868,303 46% 3,826,500
Community Development 1,890,500 808,700 43% 2,230,696 2,404,000 855,714 36% 2,277,700
TOTAL - GF Ope rating 27,652,200 11,272,800 41% 25,396,756 29,618,900 11,272,800 38% 28,116,300
Capital Outlay 1,447,800 148,400 10% 1,153,887 274,915 - 0% 274,900
TOTAL - General Fund 29,100,000 11,421,200 39% 26,550,643 27,712,200 11,421,200 41% 28,391,200
• City Attorney — Expenditures for the City Attorney are currently at 37% compared to 15%
during the same time period last fiscal year, due largely to the timing of payments. By the end
of the fiscal year, departmental expenditures are anticipated to remain within the budgeted
amount.
• CityClerk —The City Clerk's Office is currently 69% expended as of December 31st, owing
to the payment of insurance premiums mentioned earlier. As shown in the Chart, the
Department was also 88% expended at this point in the previous fiscal year, for the same
reasons. This year's budget includes $120,000 in election -related costs. With the exception of
a few expenses, the City was able to save the majority of the costs because the incumbent
Council members were unopposed, thus not requiring most of the election cost normally paid
to the County.
• Public Works — Department expenditures for Public Works are currently at 38% and last year
was 38% for the same time period last fiscal year. It is anticipated that the department will
complete the fiscal year with a budget savings.
• Parks and Recreation — The department is recovering well from the impacts of the pandemic.
As shown, department expenditures are at 46% at December 31 which is an increase when
compared to 39% prior year. It is anticipated that the department will complete the year well
within the budgeted amount.
City Council Meeting — FY 2023-24 Mid -Year Budget Review
March 26, 2024
Page 7 of 12
Community Development — Expenses for Community Development reflect 36% expended at
the mid -point, however, this is not indicative of how the year is anticipated to finish. It is
anticipated that the department will complete the year well within the budgeted amount.
In summary, General Fund revenues are coming in well and are anticipated to exceed budgeted
expectations, while overall expenditures are within budgeted range and anticipated to complete the
year under budget. If projections are met, the General Fund will complete the year in a positive
position.
OTHER FUNDS
Although the focus of this report is the General Fund, a review of all other funds has also been
reviewed and there are no concerns to report at this time. In fact, revenue sources are coming in
strong, and expenditures are low for the majority of the special revenue funds. There are, however,
a few items require budget amendments that are reflected later in this report under "Recommended
Budget Amendments".
RECOMMENDED STAFFING CHANGES
Included in the FY 2023-24 Operating Budget is funding for 72 full-time positions, four 3/4 -time
positions, and various part-time employees. As part of staff's continual evaluation of department
operations and efficiencies, staff began examining staffing levels in preparation of the proposed
FY 2023-24 budget. The following positions are being requested at this time due to the beneficial
impacts of expedited hiring.
Public Safety — This current fiscal year, the Public Safety division's Administrative Analyst was
transferred to the City Manager's Office to better support purchasing activities for all City
departments. Since that time, the Public Safety division at the Public Safety Center has been
without that position and has filled the position with multiple part-time employees. Rosemead's
Public Safety Department offers a wide range of safety and security services and is responsible for
overseeing animal control services, managing dog licenses, handling administrative tasks, and in
support of city events. This position plays a crucial role in maintaining public safety, enforcing
animal -related regulations, and ensuring the efficient functioning of administrative processes. The
Public Safety Department is proposing the addition of one (1) full-time Administrative Assistant
position which would be a lower level position in terms of salaries and benefits cost as compared
to the division's previous budgeted Administrative Analyst position.
Reasons for Filling the Position:
1. Public Safety: Animal control services are essential for ensuring the safety and well-
being of both residents and animals within our community. A dedicated staff member is
required to dispatch calls for services of various animal -related incidents promptly,
including stray animals, aggressive behavior, animal bite report, and wildlife encounters,
to mitigate potential risks and ensure public safety.
City Council Meeting — FY 2023-24 Mid -Year Budget Review
March 26, 2024
Page 8 of 12
2. Regulatory Compliance: Managing dog licenses is a fundamental aspect of animal
control and in compliance with Rosemead Municipal Code for Animal License. This
includes processing license applications, maintaining accurate records, preparing, and
issuing letters to dog owners for non-compliance. Failure to fill this position could result
in a lapse in regulatory enforcement, leading to potential safety hazards and for the city.
3. Administrative Support: In addition to animal control responsibilities, this position
provides vital administrative support to the Public Safety Department. Tasks may include
data entry, scheduling, filing reports, and coordinating with other city departments.
Without adequate staffing, there is a risk of increased workload for existing employees,
potentially compromising the efficiency and effectiveness of departmental operations.
4. Community Engagement: The individual in this role serves as a point of contact for
community members seeking assistance with concerns and/or inquires related to public
safety and animal -related issues. Building positive relationships with residents and
addressing their concerns in a timely and professional manner is essential for fostering trust
and cooperation within the community.
Filling the vacant position within the Public Safety Department for animal control services,
dog licenses, and administrative work is imperative for maintaining public safety,
regulatory compliance, and operational efficiency. This position will provide additional
coverage on Fridays and Saturdays when the Public Safety Center is open for business. The
responsibilities associated with this position are integral to the well-being of our
community and require dedicated staffing to ensure effective service delivery. The salary
for the Administrative Assistant position ranges from $50,400 to $65,772 annually. The
anticipated fully burdened salary and benefits cost for the Administrative Assistant position
is anticipated to be approximately $90,000 annually, excluding any anticipated merit
increases or COLAs.
AMENDING THE ADOPTED SALARY SCHEDULE
The City Council received a compensation adjustment via Ordinance 1020, an ordinance of the
City Council of the City of Rosemead, California, amending municipal code section 2.04.010
related to Council Salaries as authorized by Senate Bill 329. Ordinance 1020 increased Council
compensation that had not had an increase since 2006, from $1,118.63 monthly to $1,600 monthly.
The compensation increase went into effect as of March 5`^, 2024.
California Code of Regulations (CCR) Section 570.5 and amendments to 571(b) require a
consolidated Salary Schedule which shows all City classifications and salary ranges for purposes
of determining eligible salary compensation for retirement be publicly available. To meet this
requirement, a separate staff report has been prepared to include the Council salaries above and
another concurrent report on tonight's Agenda.
City Council Meeting — FY 2023-24 Mid -Year Budget Review
March 26, 2024
Page 9 of 12
RECOMMENDED BUDGET AMENDMENTS
Staff is recommending the following amendments to the FY 2023-24 Operating and CIP Budgets:
American Rescue Plan Act Funds
American Rescue Plan Act funds need to be obligated by the end of calendar year 2024.
Obligation means an order placed for property and services and entering into contracts,
subawards, and similar transactions that require payment. The need to obligate ARPA funding
by the end of December 2024 prompted the Public Works Department to reevaluate the
feasibility of implementing all previously approved ARPA-funded CIP projects. It was
determined that the department could better achieve ARPA funding commitments by focusing
on and reallocating funds to high prioritylbudget projects. Staff has reviewed the list of ARPA
projects and are recommending changes in order to better meet the obligation deadline of
December 31, 2024. Here are the recommended changes.
Fund/Project Description
Budget
Current Fund
Proposed Fund
Rosemead Park Walking Trail
$
500,000
228ARPA
245 Street Light
ZapopanPark WalkingTrail
$
420,000
228ARPA
245 Street Light
Garvey Park Splash Zone Improvements
$
200,000
228ARPA
245 Street Light
Rosemead Park Aquatics Center Bathroom Renovation
$
400,000
228ARPA
no change
Public Safety Center Upgrades
$
300,000
228ARPA
no change
Council Chambers Updates
$
50,000
228ARPA
510 Publ ic Facilities
Record Database Management Plan GIS
$
300,000
228ARPA
505 Technology
Permitting System (CDD & PW)
$
500,000
228ARPA
no change
Wireless Broadband Parks& City Facilities
$
250,000
228ARPA
510 Public Facilities
City Hall Elevator and ADA Improvements
$
134,200
233SLFRF
510 Public Facilities
City Hall Interior Renovations
$
450,000
233SLFRF
228ARPA
Public Safety Center Upgrades
$1,700,000
233SLFRF
228ARPA
Additionally, the costs associated with 4.25 equivalent full-time positions must be transferred to
the general fund by the end of 2024, as Treasury regulations do not classify the hiring and filling
of these positions as an obligation. The positions of Human Resources Analyst, Administrative
Assistant, City Engineer, Assistant Planner, and a quarter -time portion of an Accountant are the
4.25 positions. An obligation is generated for those positions solely upon the completion of the
work. Moreover, the mere presence of an ARPA fund budget designated for those positions does
not impose any obligation. This adjustment will be made in the fiscal year 2024-25 Budget.
Also, staff is recommending changes to existing project budgets in order to meet rising cost due to
inflation. Additionally, increased scope of work has been discussed but has not yet been finalized.
The projects requiring additional budget are the following:
City Council Meeting — FY 2023-24 Mid -Year Budget Review
March 26, 2024
Page 10 of 12
Fund/Project Description
New Fund
Current Budget
Proposed Budget
Public Safety Center Upgrades
228ARPA
2,000,000
2,800,000
City Hall Interior Renovations
228ARPA
450,000
800,000
Furthermore, the staff suggests allocating $1,701,682 in ARPA funds towards the acquisition of
the Hart and Marshall Street Properties, in addition to the aforementioned suggested modifications.
ARPA may be utilized for the purchase of these properties in accordance with Title 1 Project
language.
More than 40 capital improvement projects are overseen by City staff. Staff suggests hiring a
consultant to oversee the ARPA projects so that the City can fulfill its obligations by the deadline
specified in the Treasury's Final Rule. The recommendation from the City staff is to appropriate
$770,000 in ARPA (Fund 228) funds to pay a consultant to oversee the ARPA projects.
Staff is recommending the transfer of State and Local Fiscal Recovery Funds in the amount of up
to $2,284,200 to the general fund in order to support those departments that were negatively
impacted by the pandemic, such as Public Safety, Parks and Recreation, Community Development,
and Public Works. This adjustment will be proposed during the fiscal year 2024-25 Budget
adoption process.
New Avenue Street Resurfacing Project
The City Council granted its approval to the project on May 9, 2023. The project details consist of
the City of Monterey Park rehabilitating New Avenue alongside the border of City of Rosemead,
between East Newmark Avenue and Garvey Avenue. New Avenue is a shared roadway at the
centerline between the two cities. City of Rosemead staff coordinated with Monterey Park staff,
and proposed to include City of Rosemead part of the roadway as part of the proposed
improvements, for consistency. A reimbursement agreement with City of Monterey Park was
approved by the City Council on May 9, 2023. The project consists of resurfacing asphalt concrete
roadways, curb & gutter, driveway approach repairs, manhole adjustments and striping. The
contract award staff report omitted to incorporate a resolution to modify the Capital Improvement
Program budget. A budget amendment in the amount of $153,000, to be funded by Measure M
funds, is being requested by the staff.
Residential Street Resurfacing Project
To better meet CDBG timeliness requirements and avoid a delinquency notice, staff recommends
that the residential street resurfacing project budget be reduced by $175,000 in SB 1 (Fund 202)
and increased by $175,000 in CDBG (Fund 260). This CDBG funding amount comes from the
Owner -Occupied Rehabilitation SB 1(Fund 202) Original Budget Revised
Program, where applicants either Residential Street Resurfacing 1,856,000 1,681,000
dropped out, did not qualify, or the
project was delayed. CDBG Res (Fund Original Budget Revised
Residentiall Street Resurfacing 555,467 730,467
City Council Meeting — FY 2023-24 Mid -Year Budget Review
March 26, 2024
Page 11 of 12
Street Sweeping Services
The Council authorized a new contract for street sweeping services in June 2023 with Sweeping
Corporation of America. Total compensation for fiscal year 2023-24 amounts to $484,460. The
street sweeping budget for fiscal year 2023-24 only amounted to $370,000 ($245,000 Gas Tax and
$125,000 Safe Clean Water Program). An additional $115,000 in Gas Tax funding is required to
cover the expenditure associated with SB 1(Fund 202) Original Budget Revised
the contract. Street Sweeping Budget 245,000 360,000
Measure W — Safe Clean Water
The allocation of funds for the account responsible for financing catch basin cleaning services, a
stormwater engineer contract, and the City's MS4 permit was inadvertently overlooked during the
budget preparation process for fiscal year 2023-24. To cover the expenditures associated with this
fund, a budget amendment in the amount of $200,000 in Measure W funds is necessary. The
expenditure of $200,000 aligns with Measure W (Fund 231) Original Budget Revised
the budgetary allocation that was Other Professional/Technical 200,000
authorized for the 2022-23 fiscal year.
Senate Bill 1383 Special Revenue Fund
A Special Revenue Fund was created this fiscal year in order to accommodate California Senate
Bill (SB) 1383. Legislation in California known as SB 1383 sets reduction targets for landfill
disposal of edible food and other forms of organic waste. The revenue associated with this fund
is derived from Republic Services, the waste hauler of the City. An estimated $265 thousand in
revenue is anticipated for the fiscal year. Fund expenditures are associated with an Administrative
Analyst responsible for overseeing adherence to SB 1383. Further expenditures consist of
consulting fees for the Edible Food Recovery Program and the acquisition of recovered organics.
In June 2023, the budget for these expenditures was authorized by the Council; however, it
remained in the General Fund. Regarding SB 1383 (Fund 234) Original Budget Revised
these expenditures, staff recommends that Revenue 265,000
the Council approve the following budget Expense 179,100
transfer from the General Fund to the new General Fund (Fund 101) Original Budget Revised
SB 1383 Fund. Division 3025 Expense Budget 196,100 17,000
Increased Revenue Estimates
Staff is requesting the following amendments to the fiscal year 2023-24 Budget for anticipating
increases in the following revenue categories:
General Fund (Fund 101)
Original Budget
Revised
Increase
Property Tax in Lieu of VLF
7,919,200
8,202,000
282,800
Building permits
2,000,000
2,750,000
750,000
Use of money and property
750,000
11000,000
250,000
The overall increase in estimated General Fund revenue adjustments amounts to $1,282,800.
City Council Meeting — FY 2023-24 Mid -Year Budget Review
March 26, 2024
Page 12 of 12
FISCAL IMPACT
The proposed additional Administrative Assistant for the Public Safety department is anticipated
to cost $15,000 for the current fiscal year depending on the timing of filling the position. The
annual cost of the Administrative Assistant position is anticipated to be approximately $90,000,
excluding any merit increases or COLAs. For the ARPA Fund (Fund 228), the overall increase in
appropriations is $4,051,682, which includes all of the fund's recommended amendments as
described in this report. The adjustments to SLFRF-Revenue Loss (Fund 233) do not increase the
funds' overall appropriation. There are net appropriation increases for Measure M ($153,000) and
Measure W ($200,000). Appropriations relating to SB 1383 do not increase the overall
appropriations for the fiscal year 2023-24 Budget. Adjustments to General Fund operating
revenues amount to $1,282,800. In total, expense appropriations of the proposed adjustments to
fiscal year 2023-24 Budget amounts to $4,404,682.
STAFF RECOMMENDATIONS
It is recommended that the City Council take the following actions:
1. Receive and file the Mid -Year Budget Review Report.
2. Approve Resolution No. 2024-11 approving budget amendments to the FY 2023-24
Operating budget, amending the Capital Improvement Program budget, and approve
Resolution No. 2024-12 amending the City's authorized staffing position list, and
amending the listing of salary and job classifications for full-time positions.
PUBLIC NOTICE PROCESS — This item has been noticed through the regular agenda
notification process.
Prepared by:
Bryan Chua
Finance Director
Attachments:
A — Resolution No. 2024-11— Amending the FY 2023-24 Budget and Authorized Staffing
B — Resolution No. 2024-12 — Adopting the Consolidated Salary Schedule
Attachment A
Resolution No. 2024-11
RESOLUTION NO. 2024-11
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF ROSEMEAD, CALIFORNIA, AMENDING THE FY 2023-
24 OPERATING AND CAPITAL IMPROVEMENT
PROGRAM BUDGETS AND UPDATING THE
AUTHORIZED STAFFING LIST
WHEREAS, a fiscal review is a prudent method to ensure that the City maintains a healthy
financial structure; and
WHEREAS, the City routinely adjusts fiscal year revenue estimates and appropriations
throughout the fiscal year; and
WHEREAS, the City routinely amends the Authorized Staffing List, and Authorized Full -
Time and Part -Time Salary Ranges and Job Classifications; and
WHEREAS, the City Council adopted the FY 2023-24 Operating Budget and CIP budgets
on June 27, 2023; and
WHEREAS, the revised appropriation constitutes an update to the Fiscal Year 2023-24
budget approved pursuant to Resolution No. 2023-32 and Resolution No 2023-33; and
WHEREAS, the City Council has reviewed the Mid -Year Budget Report.
NOW THEREFORE, BE IT RESOLVED, by the City Council of the City of Rosemead,
California, as follows:
SECTION 1. That the City Council amends the 2023-24 Authorized Staffing List
effective March 26, 2024 by adding one (1) full-time equivalent Administrative Assistant
(monthly salary range of $4,200 — $5,481).
SECTION 2. That the City Council hereby approves the following budget adjustments to
various capital projects within ARPA (Fund 228).
ARPA(Fund 228)
Original Budget
Revised
Operating Budget
402,500
402,500
Rosemead Park Walking Trail
500,000
-
Zapopan Park Walking Trail
420,000
-
Garvey Park Splash Zone Improvements
200,000
-
RosemeadParkAquaticsCenterBathroomRenovation
400,000
400,000
Public5afety Center Upgrades
300,000
2,800,000
Council Chambers Updates
50,000
-
Record Database Management Plan GIs
300,000
-
Permitting System (CDD &PW)
500,000
500,000
Wireless Broadband Parks & City Facilities
250,000
-
City Hall Interior Renovations
-
800,000
Hart and Marshall Street Properties
-
1,701,682
Consultant - CIP Project Manager
770,000
Total Operating and CIP Budget
3,322,500
7,374,182
SECTION 3. That the City Council hereby approves the following budget adjustments to
include various capital projects within Street Light District (Fund 245).
Street Light District (Fund 24S)
Original Budget Revised
Total Operatingand CIP Expense Budget
3,384,951 3,384,951
Rosemead Park Walking Trail
- 500,000
Zapopan Park Walking Trail
- 420,000
Garvey Park Splash Zone Improvements
- 200,000
Total Operating and CIP Budget
3,384,951 4,504,951
SECTION 4. That the City Council hereby approves the following budget adjustments to
include various capital projects within Public Facilities (Fund 510).
Public Facilities (Fund 510)
Original Budget Revised
Total CIP Expense Budget
1,820,333 1,820,333
Council Chambers Updates
50,000
Wireless Broadband Parks & City Facilities
250,000
City Hall Elevator and ADA Improvements
134,200
Total CIP Budget
1,820,333 2,254,533
SECTION 5. That the City Council hereby approves the following budget adjustment
include the Record Database Management Plan GIS within Technology (Fund 505).
Technology (Fund 505) Original Budget Revised
Total Expense Budget 50,000 50,000
Record Database Manaeement Plan GIS 300.000
Total Budget
50,000 350,000
SECTION 6. That the City Council hereby approves the following budget adjustment to
include the New Avenue Street Resurfacing Project within Measure M (Fund 226).
Measure M (Fund 226) Original Budget Revised
Total Expense Budget 3,125,500 3,125,500
New Avenue Street Resurfacing Project 153,000
Total Budget 3,125,500 3,278,500
SECTION 7. That the City Council hereby approves the following budget adjustment to
the Residential Street Resurfacing Project within CDBG (Fund 260).
CDBG (Fund 260) Original Budget Revised
Residential Street Resurfacing 555,467 730,467
SECTION 8. That the City Council hereby approves the following budget adjustment to
the street sweeping budget within SB 1 (Fund 202).
SB 1(Fund 202) Original Budget Revised
Street Sweeping Budget 245,000 360,000
SECTION 9. That the City Council hereby approves the following budget adjustment to
the Other/Professional/Technical budget within Measure W (Fund 231).
Measure W (Fund 231) Original Budget Revised
Other Professional/Technical - 200,000
SECTION 10. That the City Council hereby approves the following budget adjustment
various revenue categories within General Fund (Fund 101).
General Fund (Fund 101)
Original Budget
Revised
Property Tax in Lieu of VLF
7,919,200
8,202,000
Building permits
2,000,000
2,750,000
Interest Earnings
750,000
1,000,000
SECTION 11. The City Clerk shall certify to the passage and adoption of this resolution,
and it shall thereupon be in full force and effect.
PASSED, APPROVED, AND ADOPTED this 26th day of March 2024.
Steven Ly, Mayor
Q•]TAa013 IK6303 '7� . iM1111
Rachel Richman, City Attorney Ericka Hernandez, City Clerk
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES) §
CITY OF ROSEMEAD )
I, Ericka Hernandez, City Clerk of the City Council of the City of Rosemead, California,
do hereby certify that the foregoing City Council Resolution No. 2024-11 was duly adopted
by the City Council of the City of Rosemead, California, at a regular meeting thereof held on
the 26`h day of March, 2024, by the following vote, to wit:
AYES:
NOES:
ABSENT:
ABSTAIN:
Ericka Hernandez, City Clerk
Attachment B
Resolution No. 2024-12
RESOLUTION NO. 2024-12
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF ROSEMEAD, CALIFORNIA, AMENDING THE
COMPREHENSIVE SALARY SCHEDULE TO MEET
THE CALIFORNIA CODE OF REGULATIONS TITLE 2,
SECTION 570.5 AND 571 TO REFLECT APPROVED
RATES FOR ALL EMPLOYEES OF THE CITY OF
ROSEMEAD
WHEREAS, the City Council has the authority to create, classify and design salary
scales/ranges for all City of Rosemead employee positions; and
WHEREAS, California Code of Regulation (CCR) Title 2, Section 570.5 and amendment
to CCR Section 571 requires a consolidated Salary Schedule that is publicly available showing all
City classifications and salary ranges; and
WHEREAS, the City Council wishes to meet the requirements of these regulations by
adopting a Salary Schedule, which sets forth the salary scales/ranges for all City of Rosemead
employee classifications; and
WHEREAS, the City Council approved Ordinance 1020 on September 26, 2023 increase
Council compensation that had not had an increase since 2006, from $1,118.63 monthly to $1,600
monthly; and
WHEREAS, the City Council wishes to amend the Citywide Salary Schedule for Fiscal
Year 2023-24, previously adopted by City Council Resolution No. 2023-55 on September 12, 2023
which set forth the salary scales/ranges for all City of Rosemead employee classifications; and
WHEREAS, Exhibit A includes the Citywide Salary Schedule with the amendment to City
Council salary.
NOW THEREFORE, BE IT RESOLVED that hereby adopt the Salary Schedule for all
City of Rosemead employee classifications as set forth in the attached Exhibit A to reflect the new
salary rates for Fiscal Year 2023-24 effective March 5h, 2024.
PASSED, APPROVED, AND ADOPTED this 26"' day of March, 2024.
Steven Ly, Mayor
APPROVED AS TO FORM: ATTEST:
Rachel Richman, City Attorney Ericka Hernandez, City Clerk
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES) §
CITY OF ROSEMEAD )
I, Ericka Hernandez, City Clerk of the City Council of the City of Rosemead, California,
do hereby certify that the foregoing City Council Resolution No. 2024-12 was duly adopted
by the City Council of the City of Rosemead, California, at a regular meeting thereof held on
the 26' day of March, 2024, by the following vote, to wit:
AYES:
NOES:
ABSENT:
ABSTAIN:
Ericka Hernandez, City Clerk
W a d U w w w w U u u u U u u u u u u u u z w w z w z w z w z w z w
N
C q
C S
V C
W O N
N Q
a E c eN ry ° a a o` LL c a N a Y o a n n„`°_ E e as ¢ t;
i
?7 16 s
o `o o o
a a w -
E E
u 0 6 H Cn W v
w ¢ 5 5 5 5 i m' o LL x' u n i i a a a¢¢ ' i u' ¢ .n rc¢¢¢
c
m m m^ me vmi n umi o n n .n n n o m
vni a o& P .mt n nm' nm
ei Oi .-I m' VI tO N �O
N N O O O OI mO n N t0 01 n h m n n P ri n n
VI Y1 t0 n b N Y1 N ul r N N
m� $mmn�donomap
^mIo
am
m oc.6dl8 a n t 16 16 1 n n
inm
L6 .6 n N N
ti ti
p
b T
°ni 14 .n4N N Of m fi b .t n e� m n n N
n O �O D] 1G cM T b
c ' O Of
O m' P n tO Y1 Oi ri n� b b� n h ri
m� O P
N N m ri VI N N O N ri b Y1 N
b m nm g N P G Pm 1O .n4 O N OI o W '1 vd1 N (mV m OPi n
e0i O N nm N W d n O vdl 1� H d
m' m b n
VI Y1 IG b N d vl d N n m N N
O m O m d N b m P O
b O b
N O P N C D] m
m
1nP° N m
d O t0 O b m b C Oml m m Pm O b 1� P
P R p ."i nnrv� rmn
OI n 1i M N m
m O b r
t0
Oi P 01 m' n T b u1 N W b �O N 10 m' m m
O ti
P O N O V1 V1 n Is N
10 �O d N
O
ti
U
N
avni�um°° ggm'^ngn8-a.mb� m rvdN R
m nIILe n n e
m rymm mo.+ �oP ggM o
o .4 m n vni 3 .4 d umi nn
n d ry .n .Mi r� m
Ls n e v N
U
.a
O
iO o
m ry p m m 16
$
m N m n m m w
g S+
n m o o o N o
o ..6 c '
ro ri u �
rnd�
b N d P M
c
Ynb' vi
. a��.�e .0
v vi .n e d d kc a vi
a
a
>
to
>
m m m o P b. m n ry .. d m
'm^ a
b m N b n m o a
m a o n
m m ry .4 m
n a b m P m m .+ e m m ry
N .4
N e o m M m m m � m
m'R
c e
T
W
L
�
(n
T N S N Of N y O YPf N P m p < M
p
O m p m T ePY q p OH m N m
m li IR .M1
P m m m n b .� b P O
.N4
d m C b n N b O n
Of O� W n 0 n b m' N N p ri m N Y1 V1 VI ri u1 b �O
C d N Vl O O V O O b N p O
N
(Y1
N
N
n m N m m
n n r P ry d N m P m o n o
^n
n m P .4 n o
gry xn
o It Lr umi a
m m m o
r n e g' m umi m m mo
.. .Pi .m. .. n m
ro ai of ei n oc n .i a N vi e n N N vi vi u N vi a
d v N vi e e e m d e c e
LL
W a d U w w w w U u u u U u u u u u u u u z w w z w z w z w z w z w
N
C q
C S
V C
W O N
N Q
a E c eN ry ° a a o` LL c a N a Y o a n n„`°_ E e as ¢ t;
i
?7 16 s
o `o o o
a a w -
E E
u 0 6 H Cn W v
w ¢ 5 5 5 5 i m' o LL x' u n i i a a a¢¢ ' i u' ¢ .n rc¢¢¢
t
u
N N ry H 1� VpI� M O1 N 2 P S V1 N N ti O eb1 N N Vbl OI e n V ry N
b 0 W O� N P O^ b ti O N P ti n_ O N S V1 W
O �"� P OI Oi Oi P h b Ol 1� b b b M N b N IO N Q V1 Q h VI
mNb pOH Q p W O 0 Q N Jb1 � OI b N M Q O 4O �� Ob1 0 O i0 T n N IOO ti N M m
O Q b O b m n e P W T b o M
p 19 T I�MY Qen-8-8 C,. n Nn 2.NONbtid.�M TO
O ti ti P [O P Ol N m b u1 V1 T' b b b Y1 'a N b b 'a P Q b N O Y1 V Y1 1� b Q N
VOI N T l� b M N ti N T N T T �D O O N
m b
� m O N O n W T 0 0 �� N
b N I� Q m M O P O
N m O O Ol VNI uTl O O Yf M Q
ei N ebi Isti ti ti H
OI m O1 b N n N N n N N W
V1 C D] C O In O- Oi N
b P m O N 1 n O 4D
IV O O O P N' OQ P b b TM h r b r N OI r h n
YI N t0 n t0 N V1 VI Y1 O N Yf Yf
p
O m 10 O
p
N P O b N P m n N^ T O
P
N N N o
QN
M Vbl Y1 N m �N/1 M N N T m C N T N N O F M^ iD
------------ N leV P ebi n M M G
tB of O� O •�
N M' h T N
M N M N N N N O N b n P ry ON1
m P fPJ N
ry� •i M r m� W �O O O
(V T
O O OI O P F' b J� O1 N ri b b b W n n h
Y1 M n VI VI O N
N T
N N ry H 1� VpI� M O1 N 2 P S V1 N N ti O eb1 N N Vbl OI e n V ry N
b 0 W O� N P O^ b ti O N P ti n_ O N S V1 W
O �"� P OI Oi Oi P h b Ol 1� b b b M N b N IO N Q V1 Q h VI
mNb pOH Q p W O 0 Q N Jb1 � OI b N M Q O 4O �� Ob1 0 O i0 T n N IOO ti N M m
O Q b O b m n e P W T b o M
p 19 T I�MY Qen-8-8 C,. n Nn 2.NONbtid.�M TO
O ti ti P [O P Ol N m b u1 V1 T' b b b Y1 'a N b b 'a P Q b N O Y1 V Y1 1� b Q N
u n u w w W W u u u u u uu u u u u u u w W W w x w z w w z w w x
V C
c E f
0
c ' m m
E a o f ? v `o
0
= � E f 'o
m«
S
u ° ¢ y t°> >
m
E m� u
'� g �° f 3.`o
a
41!
E E b a a$ E E n d E aa
VOI N T l� b M N ti N T N T T �D O O N
m b
� m O N O n W T 0 0 �� N
b N I� Q m M O P O
N m O O Ol VNI uTl O O Yf M Q
N N
Vl C Vl O O� m N D] I P b
Of O O �O m m M e W 6l '1
N O Oo W W W 0' N 0 N JI C' I� b b
N� YI N P 10 t0 bo
S
Q O N N V e O Q O 4O VI C C
p
O m 10 O
p
N P O b N P m n N^ T O
P
N N N o
N N eQ1 N OI N �O e'I
Q T N n 0 1�
c 4 4
�vi e e
u n u w w W W u u u u u uu u u u u u u w W W w x w z w w z w w x
V C
c E f
0
c ' m m
E a o f ? v `o
0
= � E f 'o
m«
S
u ° ¢ y t°> >
m
E m� u
'� g �° f 3.`o
a
41!
E E b a a$ E E n d E aa
A
T
OR
C
'1--I
(3)
v
Q
x
O
m
Rtt
a)
L
O
QJ
U
(3)
a)
cr-
LL
5
m
m
L
L
0
L
f0
O
O
O
Ln
v
a�
CL
cu
m
qzt
au
L
Ln
c
O
Q.
L—
CL CL
e
LL
L
v
OR
C)
m
O
ro
L
a
Q
N
LL
d
®
o
o
W
O
N
N
O
00
Q
N
o
o
W
CID
v
y
O
O
O
N
O
Q
OA
=s
N
00
N
>
2
N
V
3W
�O
ON
O
Lr)
kr)
N
011
01
'
O1
N
M
00
00
p
N
O
Cs,
ro
p
00
N
N
W
F
o
�
o
00
o0
`O
O
N
�
M
r-
O
0000
N
.N
,d
�
00
�0
O
M
<t
00 00
min
e
W
M
o
o
N
M
r.
00
Q
s
7
r-
V
Q
O
00
N
N
M
p
0
0
0
0
0
0
0
0
0
0
0
0
N
OA
O
M
N
O
00
l-
1
N
a
o
0000
cpa
M
M
�O
kf)06
CO
V
00
M
C
F.
a
N
W
E
4
iG
G'
O
N
G
cOC
r
T
OR
C
'1--I
(3)
v
Q
x
O
m
Rtt
a)
L
O
QJ
U
(3)
a)
cr-
LL
5
m
m
L
L
0
L
f0
O
O
O
Ln
v
a�
CL
cu
m
qzt
au
L
Ln
c
O
Q.
L—
CL CL
e
LL
L
v
OR
C)
m
O
ro
L
a
Q
N
LL
L. _
m o
Ln r-�
Lri gyri
(Y) o
� N
M
M
N
wca
.42
°
H
00
l\
N
r-
N
r-
Ln
N
00
V
N
N
�c
00
�c
00
�
0q
N
v
VI
3
0
OL
O
a+
c)
'a
Cl.
N
o�
'O
Om
Ln
N
>
O
00
�
a�
Cli
cnct
EQw
�
O
ow
>
> >
v
VI
3
0
OL
O
a+
c)
'a
Cl.
N
a�
ch
'O
Om
Ln
N
>
O
00
•L
aj
>
{/}
a�
C:
O
N
O
C
m
N
O
O
-
'a
Ln7
C
E
—
O
c:
C
f
L
N
0
0
Ln
LA
Q
C)
4'
f
oo
o
Ln
oE
(6
N
mCU
N
onf0
vi.
Ln
�_
N
_
i
D
4•
L
t
co>
O
v
4 J
L
N
i
0N
m
c
—>
3
Lu-
O
Ln
U
a
Vf
DJ
G
u
�
L
L
O
�p
J
N
C
4T
i/1•
�
U
C
fB
4J
—
a
L
CO
4Jate-
>
�
O
i --I
co
06
L
>•
a
c
0
�°
o
LA
3
C
x'�
ro
41
~
CC)
O
>.�
O
X
N
I�
co
�
Co
4'
N
F�
4
�
`
f °
vOi
•�
E
Ln
aj
N
wo
W
}
N
v
O
N
L
-a
on
a
-a
CJ
ami
N4O
aii
UD
B)
`v
�
(1)M
CU
N
p
u
>
v�
t
4�
N
co
_
O
m
O
-
LL
U
>
>
>
> >
2to
Q
N
m
+_.•
Q
fu
Q
o
m
�
Q
Q7
to
m
Y
E
O
N
,'i
N
N
N
M
N
N
:
N
W
-6
O1
r -I
O
N
O
N
O
N
cI
N
O
N
N
N
O
N
M
N
N
G
W
LL
LL
LL
LL
r
U-
M
M
00
l0
N
X
X
0
O 00 LO cY N
�4SUOIIIIW
,c
x N
x
X
t
v
CL
O
CL
O
O
O
O
O
O
O
O
N
W
M
O
00
ri
o
a
Ln
O
00
w
O
O�
N
00
M
M
00
l0
N
O
O
O
O
O
O
O
O
O
N
M
O
00
Q1
O1
O
Ln
O
00
w
O
r
�
m
r�
m
M I*, LO N
00
rl
N
O
W
N
O
O
00
m
M
I�
Qi
M
O1
N
O
O
O
li
m
r
M
M
M
r-
N
N
00
rl
N
O
L(1
L!1
m
O
00
l0
00
I�
Qi
a
Oi
�
M
IY)
00
o
Ln
m
o0
C
0
O
m
-zt
r,
N
O
TT
m
00
M
N
m
m
o
-zi
In
o
m
o
N
L!1
V
M
r-
L(1
.--i
O
M
N
N
M
to
N
r -I
I,
N
N
00
I,
O
Lli
00
a
r -
m
LO
Lr
J
C
c0
Q)
},
m
4-
V)
Q)
4-
O
4-
m
U
O
fB
N
>` O
(3) 41
t C
dA O
i L
to Q)
C
C O
N 4.
L b..0
4- C
i1 },
N N
X
Q) a- N
v C
X N
}J OJ
L �
E
Ln)
�j
C Ln
O C f6
4 Q Q)
`- laC
O
++ b.
O OA �
Ln O
N
W
J
7
U
J
X
X
O
N
G
v
N
x
t
v
C:L
O
x
�
v
O_
O
N
a
v
O
c
v
'LI)
G
co
OC
d
d
N
F
C
c0
Q)
},
m
4-
V)
Q)
4-
O
4-
m
U
O
fB
N
>` O
(3) 41
t C
dA O
i L
to Q)
C
C O
N 4.
L b..0
4- C
i1 },
N N
X
Q) a- N
v C
X N
}J OJ
L �
E
Ln)
�j
C Ln
O C f6
4 Q Q)
`- laC
O
++ b.
O OA �
Ln O
N
I
N N Y
N _N N O!
N
0 0 N 00 r
Y Y Y Y C
a a a u 'n
o N M ry w
N N N N
0 O N N M C
N W
O O O O O i
} } } } LL Y
LL LL LL LL
Vl V V M M N N c .
suoillIW
Vl V V M M N N c .
suoillIW
O
O
O
O
O
O
O
N
I�
O
01
N
r'1
O
.T
W
O
O
O
O
O
O
U
L
O_
O
lf1
to
(n
4J
o
io
C)
O
..
N
4�
v)
L
Ca
O
a 4
Lf1
V
Q
m
00
lD
L
.�
00
n
V
f0
L
4'
M
O
O
r-
CC—
C
C
•
V1
lD
-e
C
00
>
O
O
.2
00
00
00
-o
fP
E
cr1
a
O
V)
(O
U
O
N
Q
v
v
o
N
4'
>
00
Q)
�
.
V
p
Y
N
m
V1
�"�
C
Q
a•
o Ln
Ln41
L
Qn
>.
N
O
}d
t,F
N
E
L
m
m
-C
W
>
o
O
NQ)C
bD
C
N
opo
•
m
UE
f0
4�
`1
N
V)
t
dA
LU
U
w
>
C
L
oLn
�
�
C:U
p
O
C
0)
Ln
oo
Ln
+'
Q)
—
\
•
o
m
�
ate-+
C
a
a
un
Q)
Ln
p
f6
ELn
i
N
"
-6
-le
a)
N
C
C
:3
a
O
U
O
U
U
C
t3,o
>
dA
4J
a
C
C6
YiJ
U
E
a
Occ
L
L
N
N
m
d
OA
.0
u
fB
Q
Q)
w
E
-EN
00
16
to
�'
f0
an
+�
c
s
bo
p
t1D
L
C
ca
Y
,1
3
®R
>�r
UD
�
1
O
0
.�
O
a)
v
>-
m
0
O
c
=
Q
c
O
N
o
0
C
00
-p
N
°
N
U
0
Q
0
L
E
^
o
1p
0
O
°
°ate
-p
a)
m
a)
N
No
-°
()
C
C
1
O0
C
(a
@
o
a
o
m
a)
v
v°
c
°
3
r
�
O
E
Lr)
a)
U
c
p
"
I
c
c
p_
C
mm
>,
v
o
v
o
v CL
a) o
v
m
N
a,
Lco
v
U
a)
o
N
m
E
d
O
ucva
a.
o
v
C
C
Y
'O
N
N
@
a)
t
YO
CL
m
00
1
O
C
w>
•`J
a£
Y
Y
@
'L
T
e
o
\
Y
L
O
N
L
fa
N
u
'�
L
a)
C
7
`�
°
a1
i
a)
Q
i-+
O
'a
0
3
v
rn
v
v1
¢
U
-
m
U
•-
Q)
E
0a
c
Y
o
V
V
v
c
v
L
Q
Q
=
/0
I
a)
I
T
Y
T
Y
7
C
p
-
7
to
C
E
O
E
—
o
O
y
L
"M
L
Q
L
>-U
U
CL
U
CL
LU
U
i+
Q
Ln
Y
U
00000000000
\
\
\
\
\
\
00
\
\
Q=Uoo��
L
X
x
LU
t
(D
N
i�
M Ol
n
o
.1
0
00
LD
LD
CO
L j
t
1 -I -I
v
i1
Ln
m
V
M
lD
-zl-
Ln
Ln
V
M
CF
M
Vo
0
1-I
o
00
V
m
0
I,
LO
N
O
LD
a)
N
1,
I�
00
M
O
tt
.-i
M
O1T
U
N
M
Ln
rI
N
N
01
LD
yT,
p
a)
�
00
NM
Ln
a)
N
O
m
1"
LD
�
fV
Y
v
O
M
O
Ql
N
N
M
>
i+
O
Lr
M
00
N
ci
01
�
00
e -i
O
N
00
c
°1
M
ci
00
LD
Ln
111
N
ci
M
1
•Y
L
`1
i -I
O
a)
V
Ln
1.0
Ln
N
U
.L
d0
ci
00
LD
Ln
Ln
rl
n
00
00
lD
N
ON
U
00
OO
ItT
ei
`1
1,
Ln
c
rl
�
O
iQ
ZLL
L
>0
}
LL
LLI
C9
0
0
0
C
0
0
C)
0
0
0
0
C
ra
0
O
0
O
Ln
.1
Ln
e-1
�t
Y
a)
0
Ln
0
LO
0
I,
0
I,
0
N
0
N
0
M
0
L°
0
Ln
0
O
0*'
M
0
O
N
O
00
N
-6
V
Ql
Ol
00
N
Ln
1-
lD
O
M
V
o
00
1
N
N
LD
O
m
m
N:3
>
LD
V
V
m
Q1
N
Ln
V
O
C)
�
.--I
LT
00
LD
Ln
CD
-:T
LD
N
00
n
^
-;t00
Q
Y
.1
r-1
ci
c -I
N
V
N
Ol
N
i
N
O
m
°1
°-1
N
L
}
N
W
LL
}
LL
T
L
r
Y
O
°°
E
C
C
fl_
C
Y
co
V1
E
L
c0
Y
>-
C
cu
0
O
N
p
()
D
O
v
>
a
v
t0
a
..;.
O
C
0
U
v
L
Lu
U
T
O
v
m
I\ifLLJ
a)
C
L
\_
p
N
C
ra
i
au
aT+
v
L
v
LL
7
C
L
Y
y
hi
V)
-70
N
O
G�
0=
06
C
O
LL
C
O
Q
"O
C
p
U
Q
a)
U
=
cZu
C
•U
U_
E
7
_
v
>,
L
fYD
L
f0
i,
v
CL
Y_
Y
Y_
E
m
i
c
N
7
Y
N
E
O
c
a)
a
X
ra
m
v
p'
0
Q
N
c
N
Lil
U
0
U
Q
LL
U
O
D_
D_
U
U
Lu
V)
U
C7
F4 -J
0
Q
b.0 N
OL U
N
ai
C C
U
a
00
N
t1A
C
mC: L,- N
rq
N p
LL 0 0 Q C:O -0 r -I
4J c a N .�
O co -- p N v m
d +, N N N "a
� i v _0 O^ i I
OaJ 0 CL a+ � p LL LL N m U-
0
J a ° Y v `�
N m QJ.� � .0
W LL
IZ LL LL
Eco
w� Ln L " v o v a,
4-J C: &_-Q cin a F� U N C7
N N O U
1 o Q U .
Q_ w 3
"r '
LU
E
0
r
id
N
M
L
E
U
0
E
0
[07l
E
W
L
K
-1-j
N
^cr
W
L Y
N L
U
O
0 ^0
L-
CL 1..L W
aC� CL
C 0
0
N
_O
o
tio ro
/
C/� ,}
\V
v p
N
c>o
c
LL
Y_
v
u
N N N
O1 U! 41
Y Y Y
Y 10
U m U U
� O ro r6
J J J U O LL LL
N N d M 00 'u m U" Q a
vi in vi t
U u a H r a a Q a
U U
.:T N N C O N O O N N0 Ln
a a a a d a a a a LL LL LL
aaaaaaaaa�.,�,�,
w oo co 00 00 00 0o ao 0o m m M
N N N N N N N N N m M M
N N N N N N N N N N N N
V1 CD CD
N V M M V1 N N V I�
N
COD
bu
CD
Q
LL_—J
ow -m%
rl
O
4-
O
L•:
all
a -j
m
4-j
Ln
.N
N
all
ro
V)
Q
Q
C
Q
v
O
O
a-+
t
a -J
3
N
N
N
f6
O
N
O
CL
Ld`
(n
a
N
c
a)
U
a-.+
a)
Q
a)
bn
(o
c
ca
le
4�
L
O
Q
Q
N
aJ
L
+n
N
;m
0
v
EI
10
.
4-
O
cu
0
V
1.1
O
Ir
` M
O �
•- 00
4.0
tAM r -I
r4
= t -I
CL
E E
O O
U L
= l0
� O
V N
N
N
,o
0
N
O
3
•v
�
N
O'
•_
04-J
%,.,w•
.
!•
L
_
4-0
o
N
�
4-1
o
°
4-0
E
N
N
U
QLm
O
Ir
` M
O �
•- 00
4.0
tAM r -I
r4
= t -I
CL
E E
O O
U L
= l0
� O
V N
N
N
,o
0
N
O
3
•v
Q
•_
<
w
O