HomeMy WebLinkAboutBUDGET AND FINANCE AGENDA 08-13-12Jl Central Contra Costa Sanitary District
SPECIAL MEETING OF THE
CENTRAL CONTRA COSTA
SANITARY DISTRICT
BUDGET AND FINANCE COMMITTEE
Chair McGill
Member Nejedly
Monday, August 13, 2012
3:00 p.m.
Executive Conference Room
5019 Imhoff Place
Martinez, California
INFORMATION FOR THE PUBLIC
ADDRESSING THE COMMITTEE ON AN ITEM ON THE AGENDA
BOARD OF DIRECTORS:
JAMES A. NEJEDLY
President
DA V7D R. 97LLIAMS
President Pro Tem
BARBARA D. HOCKETT
MICHAEL R. MCGILL
MARIO M. MENESINI
PHONE: (925) 228 -9500
FAX.• (925) 676 -7211
www.centralsan.org
Anyone wishing to address the Committee on an item listed on the agenda will be heard when the
Committee Chair calls for comments from the audience. The Chair may specify the number of minutes
each person will be permitted to speak based on the number of persons wishing to speak and the time
available. After the public has commented, the item is closed to further public comment and brought to the
Committee for discussion. There is no further comment permitted from the audience unless invited by the
Committee.
ADDRESSING THE COMMITTEE ON AN ITEM NOT ON THE AGENDA
In accordance with state law, the Committee is prohibited from discussing items not calendared on the
agenda. You may address the Committee on any items not listed on the agenda, and which are within their
jurisdiction, under PUBLIC COMMENTS. Matters brought up which are not on the agenda may be
referred to staff for action or calendared on a future agenda.
AGENDA REPORTS
Supporting materials on Committee agenda items are available for public review at the Reception Desk,
5019 Imhoff Place, Martinez. Reports or information relating to agenda items distributed within 72 hours
of the meeting to a majority of the Committee are also available for public inspection at the Reception
Desk. During the meeting, information and supporting materials are available in the Conference Room.
AMERICANS WITH DISABILITIES ACT
In accordance with the Americans With Disabilities Act and state law, it is the policy of the Central Contra
Costa Sanitary District to offer its public meetings in a manner that is readily accessible to everyone,
including those with disabilities. If you are disabled and require special accommodations to participate,
please contact the Secretary of the District at least 48 hours in advance of the meeting at (925) 229 -7303.
Budget and Finance Committee
August 13, 2012
Page 2
1. Call Meeting to Order
2. Public Comments
3. Old Business
*a. Review staff's response to the Committee's request for additional
information regarding Expenditures reviewed at previous meeting
• Check 191055, payable to Pacific Water Resources, in the amount of
$74,338.82
Staff Recommendation: Review staff's response and provide
direction if needed.
4. Receive update on findings from staff's meeting with financial advisors Fieldman,
Rolapp & Assoc., potential bond underwriter Prager and Co. to discuss the
calculation and funding of the unfunded liability. Representatives from both
companies will be present to summarize their findings to date.
Staff Recommendation: Receive the update.
*5. Receive update on whether Deferred Compensation Committee Members need
to file Form 700s
Staff Recommendation: Receive the update.
6. Risk Management
*a. Review Loss Control Report and discuss outstanding claims
Staff Recommendation: Review the report, discuss outstanding
claims and provide direction if needed.
7. Expenditures
*a. Review Expenditures
Staff Recommendation: Review and recommend Board approval.
*b. Review Legal Expenditure Summary
Staff Recommendation: Review Legal Expenditure Summary.
Budget and Finance Committee
August 13, 2012
Page 3
*c. Discuss the labor negotiations portion of the May 31, 2012 Meyers Nave
invoice
Staff Recommendation: Discuss the invoice and provide direction to
staff if needed.
8. Reports and Announcements
9. Suggestions for future agenda items
10. Adjournment
* Attachment
3.a.
Central Contra Costa Sanitary District
August 13, 2012
TO: BUDGET AND FINANCE COMMITTEE
FROM: THEA VASSALLO, FINANCE DIRECTOR
VIA: ANN FARRELL, GENERAL MANAGER
SUBJECT: PACIFIC WATER RESOURCES EXPENDITURE FOLLOW -UP
At the July 31, 2012 Budget and Finance Committee meeting, staff was asked to
provide additional information on the following:
Check# Date Amount Vendor
191055 7/19/12 $74,338.82 Pacific Water Resources
Finance Manager Thea Vassallo spoke with Roy Manes Buildings and Grounds
Supervisor and Glen Bradley Mechanical Maintenance Technician. Invoice is for
normal O &M and includes replacement of parts on the primary effluent pumps 1 and 2.
The primary effluent pumps are very large pumps (75mgd, horsepower: 400) that lift the
entire plant flow from the primaries up to the secondaries. Pictures of the individual
replacement parts were not available but pictures of the two pumps are attached and
are marked PE Pump 1 and PE Pump 2. A copy of the Pacific Water Resources invoice
and purchase order information is attached for your convenience and review.
PAC 11
Water Resources
1499 Bayshore Boulevard, Suite 201
Burlingame, Callfornla 94010 -1741
(650) 259 -0320 • Fax(650)259 -0322
www.paclf cwaterresources com
Bill To
Central Contra Costa Sanitary District
Attention: Accounts Payable
5019 Imhoff Place
Martinez, CA 94553 -4392
Invoice
C r rvu Date Invoice #
to 7/2/2012 12111
Ship To
Central Contra Costa Sanitary District
5019 Imhoff Place
Martinez, CA 94553 -4392
Tag P.O.039293
P.O. Number
Terms
Rep
Ship
Via
F.O.B.
Project
039293
Net 30
AB
7/2/2012
Best Way
FOB Factory
Quantity
Item Code
Description
Price Each
Amount
Flowserve Parts/ Flowserve 42 MC Pump
Serial #74 -Z- 000892 -1/2
CENT At .RTA
SAdd7nR "D(sTFlI •r
1
880164 -02
Wear Ring, Suction Head ACCOUm71 WIPER
27,910.36
A'.0UNT
27,910.36T
3
12
801591 -03
Screw, Suction Wear Ring
25.50
306.00T
1
880163 -01
Wear Ring, Impeller
17,953.93
17,953.93T
16
801591 -03
Screw, Impeller Wear Ring T!' FA,- s
25.50
408.00T
1
88448092
LF, Y0' CF ACCUgACV CHECVF, o P.V
Sleeve, Shaft, for Split nPr —r; ;,.rr
— 4,852.29
4,852.29T
sv pA
1
801940 -13
Bearing, Thrusty „ nA
V 12,878.72
12,878.72T
1
8166733
Bearing, Roller
2,865.71
2,865.71T
///
1
88472891
Gasket, Suction Head to Casing
1' l'�`Y 1,060.07
1,060.07T
(640172 -23 Old Part Number)
1
Freight
Factory Freight
474.35
474.35
Sales Tax, Contra Costa County, CA
8.25%
5,629.39
Thank you for your business.
Total $74,338.82
O
co
O 4
d2aRNeR��O p'rn
00\O.y�\c7 C >,
OONO3N0•• ts4
000 1ce)It, O 0
U O u g O
S 0 >4
+a � �
+� m L
--G (U ac
a•N•> U L 0 a
v� —
wm�u
C7Np•t�fdU
<ceC0 00Q
0 N
OMLO
N
O'OU Cn00
rO u�� �z O
3
co co S ro
U) [� o
cga
woo R *�
moo � •• �
000 QUU fx U +� 000
is �mm 3 x3 z C :3
aL+ OOL -a. O� IN
U rn �UM�FFzLa] z �•� Of
N M NU gtn N 0b
CA U4 \¢ z -�
LO E O L
LLVI a zC
NBC O > C O
E co pp,
O =(U - C, +emu
Z tou)F -n La, u L> ,.• m m
O O — L• -• m M L to • -�
'0 0.O 0W Q -+� E O
Ch C; C•- > > C;
Q) N C L O
U O C C 7 0 L L o 0 (U
>U) muV) LT. LT. U F,ce
� q
�4�
�a
LT. V
Ir
u�
q C
MILi.
I q
Bu
OG Ix01
ww
[i
C7
Li.
m
H
N
Li.
4'-
-w-
H
S2
S
s
d
w
V
ire
S
a,
V
c�
v QJ
0 �
V ! V
DJ
0O
C�OCCf)O N LO
,;6
00 Cl) 00 N
�OO
anti 00
�
�
O
O h
O cm
T)� Em
Sao
u
Q) u v`z u u> En
L.
L.•..• N C•— O 0
L•.L?10
vp > >a-- c
O� BCD m rn
A
ca
>
J
°a
.. q
co
O 4
d2aRNeR��O p'rn
00\O.y�\c7 C >,
OONO3N0•• ts4
000 1ce)It, O 0
U O u g O
S 0 >4
+a � �
+� m L
--G (U ac
a•N•> U L 0 a
v� —
wm�u
C7Np•t�fdU
<ceC0 00Q
0 N
OMLO
N
O'OU Cn00
rO u�� �z O
3
co co S ro
U) [� o
cga
woo R *�
moo � •• �
000 QUU fx U +� 000
is �mm 3 x3 z C :3
aL+ OOL -a. O� IN
U rn �UM�FFzLa] z �•� Of
N M NU gtn N 0b
CA U4 \¢ z -�
LO E O L
LLVI a zC
NBC O > C O
E co pp,
O =(U - C, +emu
Z tou)F -n La, u L> ,.• m m
O O — L• -• m M L to • -�
'0 0.O 0W Q -+� E O
Ch C; C•- > > C;
Q) N C L O
U O C C 7 0 L L o 0 (U
>U) muV) LT. LT. U F,ce
� q
�4�
�a
LT. V
Ir
u�
q C
MILi.
I q
Bu
OG Ix01
ww
[i
C7
Li.
m
H
N
Li.
4'-
-w-
H
S2
S
s
d
w
V
ire
S
a,
V
c�
v QJ
0 �
V ! V
DJ
i
I
A
map.
iti
l i1
. ........
,a
-rte. R.1
rM�r
I
',1,
Isla
i f
d
WWI �h
-1
1 �
Not
r
d J
i
PE pump 2
5
Central Contra Costa Sanitary District
August 13, 2012
TO: HONORABLE MEMBERS OF THE BUDGET AND FINANCE
COMMITTEE
FROM: ELAINE R. BOEHME, SECRETARY OF THE DISTRICT C--o
SUBJECT: DEFERRED COMPENSATION COMMITTEE MEMBERS —
STATEMENTS OF ECONOMIC INTERESTS (FORM 700s)
At a prior meeting of the Budget and Finance Committee, Chair McGill asked whether
the members of the District's Deferred Compensation Committee (DCC) are required by
the District to file Statements of Economic Interests (Form 700s), which they are not.
The DCC is made up of one non - management representative from each department.
The scope and responsibilities of the DCC and its members (attached) was sent to the
Fair Political Practices Commission (FPPC) and their recommendation requested. The
FPPC referred me to the County, who is our Code - Reviewing Body. The County
declined to make a recommendation and referred me to the District's Conflict of Interest
Code.
I am currently undertaking a comprehensive review /update of our Conflict of Interest
Code, assisted by Meyers Nave Attorney Jennifer Faught. In reviewing our Code and
the scope and duties of the DCC members, Ms. Faught opined that, since they are not
required to disclose their investments in our Deferred Compensation Program, and they
have very limited scope, they are exempt from filing Form 700s (see exception below).
Common Non - Reportable Interests
Schedule A- 1 /A -2: Insurance policies, government bonds, diversified mutual funds,
certain funds similar
to diversified mutual funds (such as exchange traded funds) and investments held in
certain retirement accounts. (Regulation 18237)
Attachment: Deferred Compensation Committee Administrative Procedures
CENTRAL CONTRA COSTA SANITARY DISTRICT
DEFFERED COMPENSATION PLAN
ADMINISTRATIVE PROCEDURES
1. INTRODUCTION
1.1. Purpose
The purpose of the Deferred Compensation Plan (Plan) is to offer an attractive employee
benefit under which tax - deferred contributions, in lieu of current income, will provide future
payments upon death, disability, retirement, or other termination of employment with the
District.
1.2. Qkb
In January 1976, the District voluntarily withdrew from participation in the Federal Social
Security System and established a Deferred Compensation Plan. Current Federal Law allows
employees to defer a portion of their salary that would otherwise be considered taxable wages
by participating in a Deferred Compensation Plan.
To participate in the Plan, an employee must contribute a minimum of $10 per month. The
maximum contribution during any tax year shall not exceed the limit established by law.
1.3. Administration
The District has entered into agreements with three deferred compensation providers to act as
Plan Administrators. The District has the sole authority to enforce the Plan and is responsible
for the operation of the Plan.
2. DEFERRED COMPENSATION PLAN ADVISORY COMMITTEE
To facilitate the internal administration of the Plan, a Deferred Compensation Plan Advisory
Committee (Committee), operating under the guidance of the District Controller as Chairperson
was established.
2.1. Committee Membership
One non - management employee is selected from each department to serve on the
Committee. Selection of department representatives to the Committee is the responsibility of
the Department Directors. The Controller is responsible for notifying the Department Director
when a representative's term has expired or when a replacement is needed for any other
reason.
2.2. Term of Service
Committee members serve a minimum of a two -year term.
Should a department representative resign, terminate employment, or transfer to another
department during the term, the Director of the department losing representation selects a
replacement member.
-t -
U Cwv�,
2.3. Scope of Committee Activities ,
Included in the scope of activities are (1) establish internal administrative procedures, (2)
develop a document summarizing the Plan, (3) review accountability by Plan Administrators,
(4) review requests for emergency withdrawals, (5) review investment performance, (6) report
to District management and the Board of Directors.
2.4. Operation of the Committee
The Committee meets as often as it determines necessary, agrees upon rules of order, and
keeps the records it deems appropriate.
3. CHANGES AFFECTING THE DEFERRED COMPENSATION PLAN
Any changes in the Internal Revenue Service regulations and laws which would affect the
contribution amount are communicated by the Controller to the employees and the Committee for
revisions to various written documents.
The Committee shall establish a review schedule for the Administrative Procedures and the Plan
Summary to ensure that these documents are current.
4. DOCUMENT PROCESSING
All forms required for enrollment, changes, emergency withdrawals, and termination withdrawals,
are available through the Accounting Office.
The three providers prepare a quarterly statement of earnings for each employee which is sent to
the employee's current address. Usually, statements distributed each quarter are for the quarter
ending the previous month.
4.1. Enrollment
The Human Resources Division provides all new employees with an information packet
contalning the Administrative Procedures for the Deferred Compensation Plan and a copy of
the Plan summary.
A representative from each of the three providers is available to meet with the employee and
explain the Plan (including the fees and risks associated with various options). If the
employee elects to participate, the plan representative has him/her sign enrollment forms,
which are returned to the Accounting Division by the employee for processing. The employee
can elect to enroll at any time.
The Accounting Office processes the enrollment application as follows:
4.1.1. Checks forms to see that they have been filled out completely and correctly. Confers
with the employee on any questions.
4.1.2. Obtains authorized District Signature (Controller).
4.1.3. Forwards the signed enrollment forms to the selected Plan Provider
-2-
4.1.4. Sends a copy of the signed forms to the employee.
4.1.5. Starts payroll deductions.
4.2. Changes to a Participant's Account
Employees may make changes to their account during any month. By filling out the
appropriate forms obtained through the Accounting Office, an employee may make one or
more of the following changes to his/her account, effective the following pay period.
4.2.1. An employee who elected not to participate when hired may enroll In the Plan.
4.2.2. An employee may change the amount of his/her personal contribution to the Plan
(increase or decrease).
4.2.3. An employee may change the account allocation of moneys previously contributed
(move money among fixed and variable accounts).
4.2.4. An employee may change the allocation of future contributions.
4.2.5. An employee may change providers.
Forms are available in the Accounting Office and will be processed by the Accounting staff.
4.3. Emergency Withdrawal
Only in the event of extreme financial hardship may an employee make a cash withdrawal
from the Plan. An unforeseeable emergency beyond the employee's control must exist. Any
amount withdrawn is subject to federal and state taxes.
Emergency Withdrawal Applications are available in the Accounting Office. Although
applications are processed as expeditiously as possible, the approval procedure may take as
long as 30 days. The procedure is as follows:
4.3.1. The employee receives an emergency withdrawal packet from the Accounting Office
and returns the completed forms and required documents to the Controller.
4.3.2. The Controller notifies Committee members of the application.
4.3.3. The Controller and the Administrative Department representative review the request
and back up support documents to ensure the request meets the IRS requirements.
4.3.4. The Committee advises the applicant, in writing, of its position on the application.
4.3.5. An authorized District signature (the Controller) is obtained.
4.3.6. The Controller sends a cover letter and the withdrawal form to the appropriate Plan
Provider.
4.3.7. The employee receives a check from the Plan Provider in approximately two weeks.
-3-
4.3.8. If the application for emergency withdrawal is approved, the applicant may also reduce
his/her personal contribution to the minimum amount ($10).
4.4. Terminations (Includes Retirement)
Upon termination, a number of options are available to employees, as described in the Plan
Summary.
An employee leaving the District will be encouraged to meet with their Plan Provider to
discuss the various withdrawal options.
If the employee elects to make a full or partial cash withdrawal, he /she completes a
"Withdrawal Request" form and returns it to the Accounting Office where it is processed as
follows:
4.4.1. Form is checked for accuracy and completeness.
4.4.2. An authorized signature is obtained (the Controller).
4.4.3. A copy is sent to the employee.
4.4.4. The completed form is sent to the appropriate Plan Provider.
4.4.5. The employee receives a check from the Plan Provider in approximately two weeks.
-4-
t
O
a
O
O
C
O
U
N
N
O
J
N
r
r
O
N
10I^
v/
UC
N
U�
c
ca
U7
} l0
m 2
N_ N
LZ O
0 0,
CL J
C
4) C
"O
U Ol
C C
0
d c
z0
lfl
Z
cW
G
W
U)
Oc
M
m
2
W _
a
Z
to
2
M
J
CL
0
Z
a
0
IrJ
LL
W
O
O
y
CL
ra
in
G
10
CL
2
m
Q
CL _
U N
A C
O w O 6 '2
tp m U E U U
U= N J O C U
m J °1 a m CL ¢ g w o f
m
� w
'9 C-)
E d C () U1 O O N N C
r°n' > >v5 ainQ (n QQnL.QQ Y
O O N S N S n O n S l n S 0) n N
N O O O O N O m
< (D m N m 0 m u7 m t0 ^ m
�mrm v�r� �nnm�v��C,
m o
fin
wc9wsn f».»tn wE»f»cr>v>w vow v�F»w w
sa
.»vsenE»en F»ugwwr» .»f»
Y Y Y = aoi Y
�
'i aoi = �i
�i
1a `� m c m c
V O M 3: 0 a a 0
ai
m v �
O U o
o �>a m >V v
o
N
LD
N E y U J N C c M, m
Q S O O N C,
N
O N
o N
c w c E
O
m a�i m o.a�aLCC J� (D
d 0 aNi g C U ? m `° E U v>
t E s a`� m e Eo E m a c
>mr2Q F -F-000
N N N N _N N N N_
�V O 0 0 0 0 0
W O J J J J O J J O O O
E a a a a a� a a� cn U)
Y] fD
10 N R N to 1- W O O
x S SSS000 00000
0 N N N N N N N N N N N N
N N N N N N N N N C. N N N C.
NJ m R N t0 I� a0 0) C-1, N
m o o s s o 0 o g o 0 0 0
c U U U U U U U U U U U U
cc
a
m O.. O 0
d
� J F
00
O �
N N
y� L
Q� Q
O O
u7
c
m
m
O
3
J �
m m
J Y
N N
0 0
N N
O f�
N
0_ 0_
N N
N N
m a
0 0
U U
cc
W
0
z
Z
W
0
U
z
H
J_
m
a
J
�I
wl
H
Q
�tn (n �� to
Y
c i
cc
c 5 e
mo 3 m ?s H
O
a
d C Cn N L
m c m m
oU` nO OU
T�Co8U
L
o: O
O U'sYem
.-
J O O O
N
N (mil
OJ J J J J J
� � C7 C7 C7 U' C7 C7
m <
ft S S S 0 0 0
0 N N N N N
0 0 0 0 0 0
N N N N N N
4P — N m LL R v
m v v a c v c
d
0 d
m o o Q n 4 a
CA U U U U U U
H
Z
W
0
C5
z
H
2
W
CL
O
cc
CL
Q
Q
m
U
« N Q
LL N O
CL ¢ LL
C e
N N
G
A
a
e» en ts� w
2
I
U
�Ia
N
d
C
nm
rn
C
N 8
� C �
a c
t 0 i
O U a
CD
S N N
N N
c� in
J F d d
In
ft N
CM
N
N N
N C �
� m
o 0
Cn U U
FL
O
CL
m
F
cn
Z
W
O
U
Z_
O
H
a
CL
r
D
O
.L
CL
2
d
Ln M
O) R N
COO O O O tU O)
u�0� O
�n co NVrn of
yIfA (A fA',fA to w
cc
f» w w w
_ ¢ n n m rn A
N N N O O O
ik a a a a H
C
_ d
m
T
CL
7
� y
of N
> Si O lC9 C
� E T N O
a �� Uc7
t �� a
»a
N N N
J O 0 0 0
SN N N
j F QQ Q Q Q
N m pp� O
0 O S O O O
�iN N N N
O O O O O
fV N N N N
a U N m R
w
A o 0 0 0
m OIU UUU
a
N
U
�
0`n y
N
N
O
°1 w
c
c
CL
Q U
m
m
y
< S SS
1C
8
cci
0
.0..
9
S
N O
N ccm
C
.L
CL
fn wf»fnww w
Z
cc
�I
wl
H
Q
�tn (n �� to
Y
c i
cc
c 5 e
mo 3 m ?s H
O
a
d C Cn N L
m c m m
oU` nO OU
T�Co8U
L
o: O
O U'sYem
.-
J O O O
N
N (mil
OJ J J J J J
� � C7 C7 C7 U' C7 C7
m <
ft S S S 0 0 0
0 N N N N N
0 0 0 0 0 0
N N N N N N
4P — N m LL R v
m v v a c v c
d
0 d
m o o Q n 4 a
CA U U U U U U
H
Z
W
0
C5
z
H
2
W
CL
O
cc
CL
Q
Q
m
U
« N Q
LL N O
CL ¢ LL
C e
N N
G
A
a
e» en ts� w
2
I
U
�Ia
N
d
C
nm
rn
C
N 8
� C �
a c
t 0 i
O U a
CD
S N N
N N
c� in
J F d d
In
ft N
CM
N
N N
N C �
� m
o 0
Cn U U
FL
O
CL
m
F
cn
Z
W
O
U
Z_
O
H
a
CL
r
D
O
.L
CL
2
d
Ln M
O) R N
COO O O O tU O)
u�0� O
�n co NVrn of
yIfA (A fA',fA to w
cc
f» w w w
_ ¢ n n m rn A
N N N O O O
ik a a a a H
C
_ d
m
T
CL
7
� y
of N
> Si O lC9 C
� E T N O
a �� Uc7
t �� a
»a
N N N
J O 0 0 0
SN N N
j F QQ Q Q Q
N m pp� O
0 O S O O O
�iN N N N
O O O O O
fV N N N N
a U N m R
w
A o 0 0 0
m OIU UUU
a
N
7.a.
Jl Central Contra Costa Sanitary District
The Central Contra Costa Sanitary District
Agenda Item 7.a. — Review Expenditures
is available for review at the below listed location because
it is too large for useful imaging within this electronic packet.
We apologize for any inconvenience.
Central Contra Costa Sanitary District
5019 Imhoff Place, Martinez
Monday through Friday: 8:00 a.m. to 5:00 p.m.
Please contact Elaine R. Boehme, Secretary of the District, with any questions:
Telephone: (925) 229 -7303
Email: eboehme @centralsan.org
lift
m
E
''E
V/
L
A�
W
J
0
Z
U.
W
Z
9
N
_Z
LL
J
LLI
CO
LLI
cn
Z
LLI
M
W
Z_
Z
Z
z
a)
O
H
C
ca
z
c
O
cc U
>
LO
�
U
ca
CD
U
c
rn
U
O
�
�
U
�
cu
CU
>
>
C
co
=
a)
Of
J
'U
O
-
c
c
CU
a)
CD
N
4)
C°DcoEo
cm
c
O
J
Cn
Z
U
CU
CU
C/)
r
N
FT
6g
D
:
._
O
a
00
O
O
ti
Lo
'ch
d'
Lb
O
O
<F3
U
6F)-
H�}
LO
Q
(f}
.�.
0
rn
rn
cn
c
of
co
0
4-
d
_s
yy
TF
P
N
P
N
P
r
N
�+
c
7
W
cn
O
m
P
W
O)
V
C)
O
O
O
O
C:
O
r
M
Op
Q
C=)
O
O
Co
O
Co
O
co
O
O
O
O
co
cu
M
O
cl
U
O
n
CU
CD
0
a)
Cn
a)
L
c
CD
Y
E
cu
N
�
V
cn
Z
O
a
>
c
J
ca
Z
J
L
CD
1<1<1<1<
CD
rn
to
M
O
.0
U
N
to
U
U
O
O
M
m
C)
I:*-
O
O
N
M
m
U
P
T
O
CO
P;*"
P
O
";r
LLI
cn
Z
LLI
M
W
Z_
Z
Z
CO
H
LU
7
O
LL'
a
�-b
v
O
N
C
CL
O
r
w
(d
CL
z
C
z
c
CD
U)
O
c
�
CU
C
N
4)
cm
c
O
Cn
Z
C
CU
CU
C/)
o
O
'
D
._
O
c
c
'
C
U)
O
O
U
.�.
0
o
cn
c
of
co
O
E
U
~-'
c
a)
>
cm
c
c
co
cu
cl
U
y
n
CU
ca
0
a)
a)
L
c
cu
V
Y
V
cn
J
1<1<1<1<
J
U
m
m
C)
I:*-
L')
M
N
M
m
M
T
O
CO
P;*"
O
";r
T
Ln
M
M
CO
M
O
M
CO
CN
M
O
fl-
m
co
co
CO
P
T
ti
P
T
O
P:*-
d9
U
6�9
H�}
Q
Ei�
Eii
N
M
M
M
M
M
M
M
M
O
O
O
O
O
O
O
O
O
Ob
Ob
Ob
Ob
Ob
00
00
00
Ob
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
O�
T
=
O
O
O
�
O
�
U
O
O
O
O
O
O
C)
O
O
P
CV
U')
O
O
O
Q
P
P
P
T
T
P
N
M
O
O
O
O
O
O
O
O
O
P
O
T
O
P
O
P
O
P
O
T
O
T
O
T
O
T
O
I,::).
O
I,::)
O
O
O
1,=)
O
O
a)
U)
a)
Y
E
c0
cu cu
Z
o
a
c
�
>
co
Z
a)
a
a)
0
Y
°)
U
U')
Ld'
N
U
�
co
O
P
N
CO
H
LU
7
O
LL'
a
�-b
v
O
N
C
CL
O
r
w
(d
CL
4-6.
Meyers, Nave
2011
January
February
March
April
May
June
July
August
September
October
November
December
2012
January
February
March
April
May
June
July
August
September
October
November
December
Labor
Negotiations
3,327.21
5,018.68
1,084.48
9,268.35
13,719.60
32,418.32
15,717.50
24,412.61
22,872.80
24,087.78
14,703.34
101,794.03
Totals $134,212.35