Budget and Finance Subcommittee

City of Amesbury Office of the City Clerk 62 Friend St. Amesbury, MA 01913 By City Clerk at 9:53 am, Jun 22, 2023 City Council Budget & Finance Committee Meeting Minutes Monday, April 24, 2023, at 7:00 PM Chairman Hickok called the meeting to order at 7:06 PM. Roll Call: • Roll call was taken, and present were Councilor Deschenes, Councilor Stanganelli, and Chairman Hickok. Minutes for Approval: March 21, 2023 Councilor Deschenes moved continue the minutes from March 21, 2023 to the next Budget and Finance meeting. Chairman Hickok seconded, and the motion passed unanimously (3 voting members present). Communications & Updates: • CFO Marisa Batista shared monthly reports (see attached). Public Comment: • Chairman Hickok stated that comments related to 2023-040 would be taken during that section of the agenda. 2023-032 An Order to fund the employment agreement between the City of Amesbury and the International Association of Firefighters Local 1783, I.A.F.F., dated July 1, 2022 to June 30, 2025. -Mayor Sponsor • Chief of Staff Ann Marie Casey gave a brief explanation of the bill. • Chief James Nolan further explained the bill, giving a background of how the bill came to be. • Councilor Deschenes asked if this is backpay. Chief Nolan stated that this is retroactive pay. • Chairman Hickok asked if this is how the city budgeted the reserve for the salary increase a year ago. CFO Marisa Batista replied that this was realized about halfway through last year. • Ms. Batista stated that the current free cash is $4.3 million. After the transfer of $284,532.76, the amount would be $4,055,647.90. Councilor Stanganelli moved to send bill 2023-032 as presented back to the full City Council with a positive recommendation. He was seconded by Councilor Deschenes. The motion passed unanimously (3 voting members present). Councilor Deschenes moved to take 2023-036 out of order. He was seconded by Councilor Stanganelli. The motion passed unanimously (3 voting members present). 2023-036 An Order to request the City Council vote to adopt an additional 2% Cost-of-Living (COLA) increase for FY 2023 for all eligible retirees and survivors in the Amesbury retirement system. -Mayor Sponsor • Chief of Staff Ann Marie Casey introduced Dan Sherman of Sherman Actuarial Services. • Mr. Sherman presented various options for the COLA (see attached). • Councilors asked clarifying questions regarding the COLA. • Chairman Hickok passed the gavel to Councilor Stanganelli. 1 Chairman Hickok moved to send bill 2023-036 as presented back to the full City Council with a positive recommendation amending to have the city use $556,038 for free cash instead of using a payment schedule. He was seconded by Councilor Deschenes. The motion passed 2-1 (3 voting members present). Councilor Stanganelli passed the gavel back to Chairman Hickok. Councilor Deschenes moved to take 2023-040 out of order. He was seconded by Councilor Stanganelli. The motion passed unanimously (3 voting members present). 2023-040 An Ordinance to update various Special Event usage fees and amend the Amesbury Code of Ordinances Chapter 396 Special Events. -Mayor Sponsor • Chief of Staff Ann Marie Casey acknowledged the mixed feelings regarding this bill and clarified the intent behind the bill. • Chairman Hickok reopened public comment at 8:25 PM. o Michelle Leblanc, 162 Elm Street, stated her opposition to the bill. o Chris Hunt, 12 Perkins Street, shared his concern over the condition of the softball field and the inequities regarding access to the field. o Crystal Sorgini, 82 Prospect Street, stated her opposition to the bill, mentioning the lack of usability of the field. o Belen Wieler Hawes, Market Street, stated her opposition to the bill. • Councilor Deschenes shared his lack of faith in the process that led to this bill. • Councilor Stanganelli asked if the city still has a parks commission, and if there are talks of implementing something similar to the Athletic Organization Stakeholder Committee. Chief of Staff Ann Marie Casey stated that the commission has not met since 2021 and that she is not familiar with this committee but will look further into it. Councilor Stanganelli moved to send bill 2023-040 with no recommendation. There was no second. Councilor Deschenes moved to send bill 2023-040 to the May 23rd meeting to postpone indefinitely and encourage the administration and school department to engage in fair and open consultation and negotiation with all stakeholders. He was seconded by Councilor Stanganelli. The motion passed 2-1 (3 voting members present). Councilor Deschenes moved to take 2023-039 out of order. He was seconded by Councilor Stanganelli. The motion passed unanimously (3 voting members present). 2023-039 An Order to authorize the Mayor to accept and expend FY23 formula grant funding for the Amesbury Council on Aging from the Executive Office of Elder Affairs (EOEA) in the amount of $54,660.00. -Mayor Sponsor • Doreen Arnfield, Council on Aging Director, spoke in favor of the bill. Councilor Stanganelli moved to send bill 2023-039 as presented back to the full City Council with a positive recommendation. He was seconded by Councilor Deschenes. The motion passed unanimously (3 voting members present). 2023-035 An Order to appropriate $200,000 from Sewer Retained Earnings to Sewer Other Expenses. - Mayor Sponsor • CFO Marisa Batista referred to the monthly report. Councilor Deschenes moved to send bill 2023-035 as presented back to the full City Council with a positive recommendation. He was seconded by Councilor Stanganelli. The motion passed unanimously (3 voting members present). 2 2023-037 An Ordinance to adopt a Schedule of Fees for the Harbormaster’s Office, which is a function of the Amesbury Police Department. -Mayor Sponsor • Chief Craig Bailey gave a brief history of the lack of fees. Councilor Stanganelli moved to send bill 2023-037 as presented back to the full City Council with a positive recommendation. He was seconded by Councilor Deschenes. The motion passed unanimously (3 voting members present). 2023-038 An Ordinance to update various fees for the Treasurer/Collector Department and adopt a Schedule of Fees. -Mayor Sponsor • Treasurer Donna Cornoni shared that the fees have not changed in over 30 years. • Councilor Stanganelli asked why there is no automatic increase in the fees. Chairman Hickok agreed with this sentiment. Councilor Stanganelli moved to send bill 2023-038 as presented back to the full City Council with a positive recommendation. He was seconded by Councilor Deschenes. The motion passed unanimously (3 voting members present). Adjourn: Councilor Stanganelli moved to adjourn the meeting at 9:59 PM. He was seconded by Councilor Deschenes. The motion passed unanimously (3 voting members present). Respectfully submitted, Jasmine Looney May 10, 2023 3 Year to Date Salaries Benchmark - Salaries paid through 3/16/23 71.44% Year to Date Expenses Benchmark - Expenses paid through 3/31/23 75.00% City Budget Expended Unexpended (YTD) % Expended Department (YTD) (YTD) Council Salaries $ 45,243 $ 29,501 $ 15,742 65.21% Council Expenses $ 92,595 $ 55,698 $ 36,897 60.2% Mayor Salaries $ 305,637 $ 213,847 $ 91,790 70.0% Mayor Expenses $ 12,090 $ 8,097 $ 3,993 67.0% Administration & Finance Salaries $ 360,375 $ 232,100 $ 128,274 64.4% Administration & Finance Expenses $ 13,658 $ 6,603 $ 7,055 48.3% Assessors Salaries $ 207,327 $ 121,540 $ 85,788 58.6% Assessors Expenses $ 43,170 $ 17,424 $ 25,746 40.4% Treasurer/Collector Salaries $ 211,500 $ 147,764 $ 63,737 69.9% Treasurer/Collector Expenses $ 33,700 $ 18,654 $ 15,046 55.4% Legal $ 150,000 $ 65,117 $ 84,883 43.4% MIS Salaries $ 346,800 $ 211,412 $ 135,388 61.0% MIS Expenses $ 504,646 $ 331,797 $ 172,849 65.7% Central Supplies $ 62,335 $ 49,330 $ 13,005 79.1% Clerk Salaries $ 193,078 $ 131,039 $ 62,039 67.9% Clerk Expenses $ 5,275 $ 2,988 $ 2,287 56.7% Elections $ 55,617 $ 42,833 $ 12,784 77.0% Conservation Commission $ 59,603 $ 23,111 $ 36,491 38.8% Planning Board $ 5,525 $ 1,206 $ 4,319 21.8% Zoning Appeals Board $ 525 $ 265 $ 260 50.5% Community/Economic Dvlp. Salaries $ 312,779 $ 197,303 $ 115,477 63.1% Community/Economic Dvlp. Expenses $ 5,200 $ 3,517 $ 1,683 67.6% Other Assessments $ 7,718 $ 6,718 $ 1,000 87.0% Municipal Buildings $ 166,800 $ 74,212 $ 92,588 44.5% Police Salaries $ 4,395,133 $ 3,098,966 $ 1,296,167 70.5% Police Expenses $ 423,195 $ 354,278 $ 68,917 83.7% Fire Salaries $ 3,533,134 $ 2,672,412 $ 860,723 75.6% Fire Expenses $ 363,449 $ 285,248 $ 78,201 78.5% Building Inspection Salaries $ 313,535 $ 229,593 $ 83,942 73.2% Building Inspection Expenses $ 27,426 $ 18,825 $ 8,601 68.6% Weights & Measures $ 4,500 $ 4,500 $ - 100.0% Harbormaster $ 32,500 $ 4,958 $ 27,542 15.3% School Department $ 35,032,129 $ 24,075,717 $ 10,956,412 68.7% Regional School Assessment $ 2,311,691 $ 2,149,376 $ 162,315 93.0% DPW Salaries $ 951,886 $ 547,199 $ 404,687 57.5% DPW Expenses $ 819,849 $ 590,481 $ 229,368 72.0% Snow & Ice $ 250,000 $ 611,594 $ (361,594) 244.6% Street Lighting $ 150,000 $ 108,282 $ 41,718 72.2% Expense Report as of 3/31/23  City Budget Expended Unexpended (YTD) % Expended Department (YTD) (YTD) Refuse Collection & Disposal $ 1,470,000 $ 972,451 $ 497,549 66.2% Health Inspection Salaries $ 95,000 $ 41,428 $ 53,572 43.6% Health Inspection Expenses $ 13,424 $ 7,794 $ 5,630 58.1% Council on Aging Salaries $ 172,443 $ 102,785 $ 69,657 59.6% Council on Aging Expenses $ 4,700 $ 2,846 $ 1,854 60.6% Youth Services Salaries $ 374,819 $ 257,827 $ 116,991 68.8% Youth Services Expenses $ 42,070 $ 23,300 $ 18,770 55.4% Veterans Salaries $ 4,800 $ 3,600 $ 1,200 75.0% Veterans Expenses $ 373,071 $ 238,517 $ 134,554 63.9% Library Salaries $ 664,006 $ 438,775 $ 225,231 66.1% Library Expenses $ 215,465 $ 173,489 $ 41,976 80.5% Debt Service $ 3,851,693 $ 2,315,608 $ 1,536,085 60.1% State Assessment $ 3,776,077 $ 2,557,224 $ 1,218,853 67.7% Employee Benefits $ 7,197,915 $ 6,046,138 $ 1,151,777 84.0% Liability Insurance $ 400,167 $ 276,725 $ 123,442 69.2% Other Reserves $ 122,168 $ - $ 122,168 0.0% Transfers $ 578,405 $ 578,405 $ - 100.0% TOTAL GENERAL FUND $ 71,165,846 $ 50,780,415 $ 20,385,431 71.4% (Softright Recon) $71,165,846 $50,780,415 Water Department Salaries $ 1,246,187 $ 867,200 $ 378,987 69.6% Water Department Expenses $ 3,917,648 $ 2,940,318 $ 977,330 75.1% Total Water Department Expenses $ 5,163,835 $ 3,807,518 $ 1,356,317 73.7% Water Department Revenue $ 4,010,000 $ 3,017,598 $ (992,402) 75.3% Net Profit (Loss) YTD - Water $ (789,921) Sewer Department Salaries $ 754,715 $ 540,298 $ 214,417 71.6% Sewer Department Expenses $ 2,160,214 $ 1,920,907 $ 239,306 88.9% Total Sewer Department Expenses $ 2,914,929 $ 2,461,205 $ 453,724 84.4% Sewer Department Revenue $ 2,700,000 $ 2,035,437 $ (664,563) 75.4% Net Profit (Loss) YTD - Sewer $ (425,768) Expense Report as of 3/31/23  City of Amesbury Revenue Report Period Ending 3/31/23 Year to Year Comparison Revenue Source 3/31/2021 3/31/2022 3/31/2023 FY 22 to 23 Change FY 21-23 Trendline Real Estate & Pers Property $ 35,933,767 $ 37,821,371 $ 39,494,918 $ 1,673,547 Motor Vehicle Excise $ 1,809,170 $ 1,823,783 $ 1,832,949 $ 9,166 Cannabis Excise $ 520,147 $ 339,346 $ 265,360 $ (73,986) Opioid Settlement $ - $ - $ 114,124 $ 114,124 Other Excise (Hotel, Meals, Boat) $ 319,411 $ 552,221 $ 645,105 $ 92,884 Penalties & Interest $ 137,629 $ 159,799 $ 101,529 $ (58,270) PILOT $ 12,586 $ 12,774 $ 12,855 $ 81 Sewer Enterprise Fund $ 2,220,500 $ 2,215,080 $ 2,035,437 $ (179,643) Water Enterprise Fund $ 3,173,665 $ 3,091,081 $ 3,017,598 $ (73,483) Cable Public Access Fund $ 195,107 $ 235,696 $ 276,784 $ 41,088 Ambulance $ 375,144 $ 707,573 $ 721,067 $ 13,494 Youth Revolving $ 114,425 $ 274,056 $ 402,077 $ 128,021 Fees $ 124,087 $ 111,583 $ 98,593 $ (12,990) Departmental Revenue $ 15,561 $ 7,873 $ 11,692 $ 3,819 Rentals $ 18,966 $ 75,155 $ 58,794 $ (16,361) License & Permits $ 527,778 $ 491,947 $ 512,017 $ 20,070 Fines & Forefits $ 27,714 $ 45,303 $ 38,149 $ (7,154) Investment Income $ 40,813 $ 32,362 $ 278,576 $ 246,214 **Comm of MA Cherry Sheet $ 8,876,730 $ 8,997,943 $ 9,396,355 $ 398,412 ***Cherry Sheet Charges & Assessments $ (1,890,641) $ (2,546,723) $ (2,557,224) $ (10,501) *Misc Revenue $ 72,262 $ 285,142 $ 22,489 $ (262,653) Medicaid Reimbursement $ 61,571 $ - $ - $ - Tax Liens Redeemed $ 235,539 $ 330,850 $ 138,370 $ (192,480) Other GF Rev - Trnsf From Sp Rev & Free Cash $ 1,853,852 $ 1,811,576 $ 1,289,408 $ (522,168) Total $ 54,775,783 $ 56,875,791 $ 58,207,023 $ 1,331,232 Prepared by Marisa Batista, Chief Financial Officer  City of Amesbury Revenue Report Period Ending 3/31/23 Collections as a Percent of Budget 75% of Fiscal Year Complete Revenue Source FY 23 Estimated FY 23 Actual Variance % Collected Real Estate & Pers Property $ 52,464,375 $ 39,494,918 $ (12,969,457) 75.3% Motor Vehicle Excise $ 2,350,000 $ 1,832,949 $ (517,051) 78.0% Other Excise (Hotel, Meals, Boat) $ 549,000 $ 645,105 $ 96,105 117.5% Cannabis Excise $ 550,000 $ 265,360 $ (284,640) 48.2% Opioid Settlement $ - $ 114,124 $ 114,124 #DIV/0! Penalties & Interest $ 180,000 $ 101,529 $ (78,471) 56.4% PILOT $ 12,000 $ 12,855 $ 855 107.1% Fees $ 135,500 $ 98,593 $ (36,907) 72.8% Departmental Revenue $ 20,000 $ 11,692 $ (8,308) 58.5% License & Permits $ 600,000 $ 512,017 $ (87,983) 85.3% Fines & Forefits $ 45,000 $ 38,149 $ (6,851) 84.8% Investments $ 45,000 $ 278,576 $ 233,576 619.1% Medicaid Reimbursement $ 64,000 $ - $ (64,000) 0.0% Rentals $ - $ 58,794 $ 58,794 #DIV/0! *Misc Revenue $ 4,500 $ 22,489 $ 17,989 499.8% Tax Liens Redeemed $ - $ 138,370 $ 138,370 #DIV/0! Comm of MA Cherry Sheet $ 13,010,209 $ 9,396,355 $ (3,613,854) 72.2% ***Cherry Sheet Charges & Assessments $ (3,776,077) $ (2,557,224) $ 1,218,853 67.7% Sewer Enterprise Fund $ 2,700,000 $ 2,035,437 $ (664,563) 75.4% Water Enterprise Fund $ 4,010,000 $ 3,017,598 $ (992,402) 75.3% Cable Public Access Fund $ 300,000 $ 276,784 $ (23,216) 92.3% Youth Revolving $ 250,000 $ 402,077 $ 152,077 160.8% Ambulance $ 650,000 $ 721,067 $ 71,067 110.9% Other GF Rev - Trnsf From Sp Rev & Free Cash $ 1,289,408 $ 1,289,408 $ - 100.0% Total $ 75,452,915 $ 58,207,023 $ (17,245,892) 77.1% Estimated General Fund Revenue $ 71,318,992 $ 54,197,160 $ (17,121,832) 76.0% Estimated Local Receipts $ 4,555,000 $ 3,878,110 $ (676,890) 85.1% Prepared by Marisa Batista, Chief Financial Officer Report Summary: 5% COLA one-time Current Hiehlishts Janaaw 1,2022 Januarv 1.2022 Difference Contributions Funding Schedule FY 2023 $5,339,061 $5,339,061 Funding Schedule Fy 2024 $5,835,312 $5,772,925 $62,487 Funded Ratio GAS No.25 60.6% 609% Participants Actives 290 290 Retirees and Beneficiaries 251 251 Vested 0 0 Inactives 72 72 Disabled 16 l5 Total 629 629 Payroll Payroll of Active Members $ 16,61 8,669 $16,619,669 Average Payroll 57,306 57,306 NormalCost Employer 647,845 647,945 Employee 1,502,995 1,502,995 Administrative Expenses 175.000 175.000 Total 2,325,740 2,325,740 Actuarial Accrued Liabilities Actives 39,365,930 39,365,930 Retirees, Beneficiaries, Disabilities and Inactives 76.985^827 76.429.789 $556,038 Total 116,351,757 115,795,719 $556,039 Actuarial Value of Assets 70"562.551 70.562.551 Unfunded Actuarial Accrued I .iabilities $45,789,206 $45,233,169 $556,038  5%C0LA,one-time Current Fiscal Employer Employer Year Total Cost Total Cost Endins with Interest with Interest Difference 2023 $5,339,061 $5,339,061 2024 $5,835,312 $5,772,925 $62,497 2025 $6,055,964 $5,990,979 $64,996 2026 $5,904,107 $5,836,521 $67,596 2027 $6,124,595 $6,054,296 $70,299 2028 $6,353,254 $6,280,153 $73,101 2029 $6,590,417 $6,514,392 $76,025 2030 $6,836,399 $6,757,323 $79,066 2031 $7,091,492 $7,009,264 s82,229 2032 $7,356,066 $7,270,549 $85,517 2033 $7,630,460 $7,541,522 $89,939 2034 $7,915,036 $7,822,540 $92,496 2035 $8,210,169 $8,113,973 $96, I 96 2036 $ 1,151,791 $ 1,151,791 $o  5%COLA-one-time Current Fiscal Employer Employer Year Total Cost Total Cost Ending with Interest with Interest Difference 2023 $5,339,061 $5,339,061 2024 $5,772,g25 $5,772,925 $0 2025 $6,063,131 $5,990,979 $72,153 2026 $5,911,560 $5,836,521 $75,039 2027 $6,132,336 $6,054,296 $78,040 2029 $6,361,315 $6,290,153 $81,162 2029 $6,599,900 $6,514,392 $84,409 2030 $6,945,107 $6,757,323 $87,785 2031 $7,100,560 $7,009,264 $91,296 2032 $7,365,497 $7,270,549 $94,948 2033 $7,640,269 $7,541,522 $98,746 2034 $7,925,236 $7,822,540 $102,696 2035 $9,220,776 $8,113,973 $106,804 2036 $1,151,791 $ 1,151,791 $0  5%C0hone-time Current Fiscal Employer Employer Year Total Cost Total Cost Endins with Interest with Interest Difference 2023 $5,339,061 $5,339,061 2024 $5,772,925 $5,772,925 $o 2025 $5,990,979 $5,990,97g $o 2026 $5,920,522 $5,936,521 $84,000 2027 $6,141,656 $6,054,296 $87,360 2028 $6,371,009 $6,290,153 $90,955 2029 $6,609,991 $6,514,392 $94,499 2030 $6,855,591 $6,757,323 $99,269 203t $7,11r,463 $7,009,264 $102,199 2032 $7,376,936 $7,270,549 $106,287 2033 $7,652,061 $7,541,522 $l10,539 2034 $7,937,500 $7,822,540 $114,960 203s $8,233,532 $9,113,973 $ 1 19,559 2036 $1,151,791 $ 1,151,791 $0  Public Comment / Public Hearing Speaker's Request Fornt In order to be recognized to speak on any matter you must cornplete all sectioris of this form. Name: 'flAt qt ( t[< ]-c hL, . aao."r* I G'Z '€ t St City ^a state lMw ,r, blQLz HomePhone €?6 SDL\ - \q?a Matter(s) on which you would like to speak: 'L ]C23 - b4O Please disclose any relationship as well as any direct or indirect financial interest you or a family mernber, may have with this matter: .#-lU f It is important to know that this is a comrnent fbrm. Specific questions should first be directed to the appropriate Deparlment Head relating to your question and then the Mayor. If you continue to have a specific queitiol for the Municipal Council, please print your question clearly and if so requested by the Council, we will atienpt to get a response f9r-yo1t as soolt as possible and respond to you during a formal Council rneeting. 7-<- tn/\) I have read and understand the ru.les of decorum printed on the reverse of this fonl. Signature: Date:  Public Corument / Public Hearing Speaker's Request Form In order to be recognized to speak on any rnatter you must cornplete all sections of this form. *",p7Cr1 Jr; .', Address: - City s,u'" AA zip A i1\1 Home Phone ,qr\ Matter(s) on wlrich you would like to speak: ^ ' J.7 - 0 \i0 Please disclose any relationship as well as any direct or indirect financial interest you or a farnily member, rnay have with tliis rnatter: It is irnporlant to know that this is a cotnment form. Specific questions should first be directed to tlie appropriate Depaftment Head relating to your question and then the Mayor. If you continue to have a specific question for the Municipal Council, please print your question clearly and if so requested by the Council, we will attempt to get a response for you as soon as possible and respond to you during a fonnal Council meeting. I have read and tlie rules o decorum printed on the reverse of this form. o^r", 4 fr,\ Z'l,ll 23 Signature: , (rW) (,oFrDlfloJ I , * tOV fu€YIQ.V (ar'rc'1 tKttbD , gtun 0- tFr U \ryhvA { t^I ('€ry , 0i\61,6?\)  Public comment / pubric Heuring speaker,s Request Form In ordet'to be recognized to speak on any rnatter you must complete all sections of this lbnx Name: Address: '*4^s City State zipO l4/j Home Phone (7, Matter(s) on wlriclr you would like to speak: any relatio,ship as well as any direct or i,direct fi,ancial interest you or a farnily rrernber, may have ffi"ffJrff'ose with It is ir,porlant to know that this is a contmen, Depafiment Head relating to your questiott P1* specific questions should first be directed to the appropriate and then trr" rrlryor. 1f you continu" to Mu,icipal council' please pri,t your questio, t *" a specific question for the clearly a,d iiso requested by the council, we fbr you as soon as possible a,d rlspo,d to you will attempt to get a response duri'g a formal council meeting. I have read and u decorum printed on the reverse of this fonn. Signature:  Public comment / pubtic Hearing speaker,s Request Fornt In order to be recogttized to speak on any matter you must complete all sections of this fbnn. Name: V- \ *-r-e--:q- citv zip cJQ.( @state Home Phone €Tl?rl Matter(s) on which you would like to speak: Please disclose any relationship as well as any direct or indirect financial interest this matter: you or u ru,,ity member, may have with It is imporlant to k,ow tliat this is a commen, Specific questions should first be directed to Fp the appropriate il:Tl,H,%ffij,;"1?::'":::#:::"^'1.'^"ll1lr Municipal aTlfi1oy,l couucil, please print vour quesrion clearry and irvo,;il;;;;riu"* u specinc question for rhe iiso d,ffi;Ui'#;'J1ffi,'J3ffi,|,},o:,:r,l[ t*I as soolr as possibre and,respo,d to you durin!, fl";; councit mqeting. ?;'j':".0",,." s"sLco'*.frL( +.trs€ I have read and understand the rules of decorum printed on the reverse of this form. 3) \i-f e^& \s\(-\-.)< e .Ei6,-=A.,.\- 'B"q{='&W=5# ('\ \ -*27 (**'d!F-.-! \es' -*==-\X1,Sl[ z4<d^J\ cos--SelQ \ r \>.. :3otntz, \'$"<#\ +:^r"r-- 5) Ne.e-- 1\* t..-"-1 -,