City Council Special Meeting - Budget Study Session

Mayor Chris Canning Vice Mayor Michael Dunsford Councilmember Gary Kraus Councilmember Irais Lopez-Ortega Councilmember Donald Williams AGENDA SPECIAL MEETING NOTICE AND AGENDA BUDGET STUDY SESSION Thursday, May 7, 2020 – 12:00 PM Calistoga Community Center 1307 Washington Street, Calistoga, CA 94515 * COVID-19 NOTICE * THIS MEETING WILL BE CONDUCTED PURSUANT TO THE PROVISIONS OF THE GOVERNOR’S EXECUTIVE ORDERS N-29-20 AND N-25-20, WHICH SUSPEND CERTAIN REQUIREMENTS OF THE BROWN ACT, AND PURSUANT TO THE MARCH 18, APRIL 2 AND APRIL 22, 2020 ORDERS OF THE HEALTH OFFICER OF NAPA COUNTY, WHICH PERMIT THE CITY TO CONDUCT ESSENTIAL BUSINESS AND IS PERMITTED UNDER THE ORDERS AS AN ESSENTIAL GOVERNMENTAL FUNCTION City Councilmembers and staff essential to this meeting will be present at the meeting or may teleconference into the meeting and the meeting location will be set up to comply with the social distancing requirements, maintaining at least six feet between individuals. In order to minimize the spread of the COVID-19 virus, please do the following: 1. People at high risk of severe illness from the novel coronavirus (COVID-19) and people who are sick are urged to stay in their residence. If you choose to attend the Council meeting in person, you will be required to maintain appropriate social distancing, i.e., maintain a six-foot distance between yourself and other individuals. Public attendance at the meeting location will be limited to comply with the social distancing requirements and are encouraged to wear face coverings. 2. You are strongly encouraged to observe the meeting live on Channel 28 or on the City’s YouTube channel at www.youtube.com/cityofcalistoga. If you are unable to attend or miss the live broadcast, the meeting video will be available on the City YouTube channel immediately following the meeting and will be uploaded to the city website www.ci.calistoga.ca.us by 3:00 p.m. on Friday, May 8, 2020. 3. If you choose to view the meeting remotely and wish to make a comment on a specific agenda item, please submit your comment, limited to 250 words or less, via email to the City Clerk at kgranucci@ci.calistoga.ca.us. The comment will only be read for a maximum of three minutes, or as determined by the Chair. If a comment is received after the agenda item is heard but before the close of the meeting, the comment will still be included as a part of the record of the meeting but will not be read into the record. Every effort will be made to read your comment into the record, but some comments may not be read due to time limitations, as determined by the Chair. The City of Calistoga thanks you in advance for taking all precautions to prevent spreading the COVID-19 virus. Note: The format of this meeting may be altered or the meeting may be canceled if needed. You may check on the status of the meeting by visiting the City website at www.ci.calistoga.ca.us for any updates. Page 1 of 158 NOTICE IS HEREBY GIVEN, pursuant to Government Code §54956, a Special Meeting of the Calistoga City Council is hereby called. Page A. CALL TO ORDER – ROLL CALL – SALUTE TO THE FLAG B. ORAL COMMUNICATION This is a Special Meeting, pursuant to provisions of the Government Code §54957, this is the time provided for members of the public to address the City Council regarding matters of municipal concern for the item listed on this agenda (maximum of three minutes per speaker). C. GENERAL GOVERNMENT 1. Discussion regarding the Fiscal Year 2020-21 Budget 3 - 158 City Manager overview and Administrative Services Director presentation followed by review of individual department budgets and other budget funds and discussion of next steps. Staff Report and Attachments D. ADJOURNMENT APPROVED: _________________________ Chris Canning, Mayor AMERICANS WITH DISABILITIES ACT: The City can provide special assistance for persons with disabilities to participate in public meetings. Wheelchair access to the Council Chambers and speaker’s microphone is available to all persons. To make a request for disability-related modification or accommodation (e.g., an assistive listening device), please contact the City Clerk at kgranucci@ci.calistoga.ca.us or 942-2807. If you need assistance or accommodation, please provide notice at least 48 hours prior to the meeting. For TTY/ Speech-to-Speech users, dial 7-1-1 for the California Relay Service, offering free text-to-speech, speech-to- speech, and Spanish-language services 24 hours a day, 7 days a week. POSTING: I declare a copy of this agenda was posted at City Hall, 1232 Washington Street, Calistoga, among other locations in the city limits of Calistoga, on May 4, 2020 by 12:00 p.m. _____________________________ Kendall Rose Granucci, City Clerk Page 2 of 158  CITY OF CALISTOGA STAFF REPORT TO: Honorable Mayor and City Council FROM: Gloria Leon, Administrative Services Director DATE: May 7, 2020 SUBJECT: Discussion regarding Draft Fiscal Year 2020-21 Budget Approved by: Michael Kirn, City Manager DESCRIPTION Council discussion regarding the Draft Fiscal Year 2020-21 Budget. RECOMMENDATION Provide feedback and direction to staff. BACKGROUND In June 2019, the Fiscal Year 2019-20 Budget was presented to and adopted by the City Council. In February 2020, a Mid-Year Financial Update was presented to the Council. At that time, several budget adjustments were brought forward and adopted. In March 2020 COVID-19, an external factor entered our lives and is having a recessionary impact on the community and the nation and we do not have a source of economic stability. COVID-19 is now serving as a starting point for the final developments of the Fiscal Year 2019-20 Budget and the forecast of the Draft Fiscal Year 2020-21 Budget. The Forecast assumes the ‘shelter-at-home’ will continue until the end of May, and some form of social distancing will continue, and consumers will be cautious about spending and travel for the rest of year. As consumers practice social distancing, most of the City’s dining, entertainment, shopping, hotels are closed and service workers have been laid off, are sick or are staying home. Page 3 of 158 This budget workshop is to provide the City Council with the opportunity to review the proposed Fiscal Year 2020-21 Budget and provide input to staff as to any recommended changes or adjustments. On May 5,2020, individual councilmember budget requests for Fiscal Year 2020-21 were brought forward. Further discussion on these items will take place at this workshop today. DISCUSSION During today’s workshop we will be discussing the individual departmental budgets and operating and capital. Following a brief introduction by the City Manager, the Administrative Services Director will give a brief overview of the budget expenditures and revenues. This will be followed by an overview by each Department/Division head on the status of the department. The Council then will be asked to give input. As we move forward into the new fiscal year it is important to remember the complete impacts of COVID-19 are still unknown. We have received information from Visit Napa Valley, and their forecast on Transient Occupancy Tax (TOT) revenues. They are forecasting an overall 67% decline in TOT through June 2021. They forecast $0 for the months of May and June. For the months of July through September they are projecting 10% of revenues received in 2019. By the 2nd quarter of the fiscal year Napa Valley Tourism is projecting 20% of revenues received in 2019. By the beginning of January 2021 TOT will pick up and they are forecasting TOT at 75% by June 2021. When presented a list of leisure and personal activities and asked to select the first things they were going to do when shelter-at-home restrictions are lifted, 22.5% said taking a trip would be among their top 5. Taking a trip comes behind dining out and hangouts with friends, grooming services and shopping in a retail store; it beat going out on a date or to the gym. On April 29th, the City Manager and the Administrative Services Director met with Hdl, sales tax consultants for the City. They also agreed that travel and spending habits will change. The State has allowed business owners a 90-day deferral program to pay their sales tax. This could mean a possible $220,000 cash flow delay for the City. The $220,000 would move from the first quarter in 2020 to the 2nd quarter in 2020 and would still be in the Fiscal Year 2020-21 Budget. In addition, taxpayers can enter into an installment agreement to repay the state up to $50,000. The subsequent installment payments will be paid monthly with all deferred liabilities repaid by July 31, 2021. Hdl is estimating worst case scenario for the 12-month payment plan to be a possible $125,000. Because the City is on an accrual fund accounting basis the $125,00 would be reported in Fiscal Year 2019-20. The proposed Fiscal Year 2020-21 Budget contains cuts in expenditures and Capital Improvement Projects over what was initially requested by most of the departments. However, several Capital Improvement Projects (CIP’s) are recommended for funding. These are urgently needed projects that are a result of deferred maintenance. Also, the City must continue to respond to a Cease and Desist Order (CDO) from the State related to operations of the wastewater treatment plant. The high cost and accelerated schedule Page 4 of 158 to address issues presents a severe challenge to the Wastewater Fund and time commitment of staff. Staff will be recommending several adjustments to the Fiscal Year 2020-21 Budget which will be brought back in June for City Council approval. Those adjustments are incorporated in the draft of the Fiscal Year 2020-21 Budget which is before you in this workshop. The City is anticipating that several private development projects will initiate or complete construction in Fiscal Year 2019-20 and will bring development impact fees. These projects include the Silver Rose Single family residence homes, Wilkinson’s eight guest units and two single family residence homes. It is anticipated these projects will bring forth the following in impact fees: Water Capital Fund $ 144,000 Wastewater Capital Fund $ 387,000 Cultural/Recreation Fund $ 56,000 Transportation Fund $ 36,000 Fire Fund $ 39,000 Police Fund $ 31,000 Affordable Housing $ 12,000 City Administration Fund $ 13,000 Grand Total $ 718,000 See the attached table in Attachment 1 to this staff report that shows detailed development impact fees from various projects that are anticipated in Fiscal Year 2020-21. This proposed budget continues to maintain the existing level of service and reliability to the community through our infrastructure systems and facilities. However, as previously indicated, there are many facilities that are not receiving maintenance and replacement as they should. General Fund Several months ago, when the mid-year budget was brought forth, the City’s fiscal position was relatively in a good financial status. The City had just received an “AA” rating from S&P, which meant the City had financial stability. The City Council adopted goals and objectives for Fiscal Year 2020-21 which calls at a minimum for a 50% reserve in its General Fund by Fiscal year 2020-21 (or $5,475,871). Based on staff recommendations the City will end Fiscal Year 2020-21 with a fund balance of $488,370 which is 4.5% of the 50% objective. The first draft of the budget does not include any transfers to the enterprise funds, other than a $20,000 transfer to cover low-income subsidies. Page 5 of 158 Major reasons for the $488,370 ending general fund balance is due to: • $2,131,952 loss in TOT which is 32.5% of total projected revenues of $6,569,878 for Fiscal Year 2019-20 • $227,820 loss in Sales Tax which is 20% of total projected revenues of $1,144,00 for Fiscal Year 2019-20 • $4,269,878 loss in TOT for Fiscal Year 2020-21 based on Fiscal Year 2019-20 Adopted Budget projections • $234,436 loss in Sales tax based on Fiscal Year 2019-20 Adopted Budget projections Water Operations The Water Operations Enterprise Revenue Fund is anticipating an ending balance of approximately $1,194,224 as of June 30, 2020. Based on activity during the fiscal year, it is anticipated that the water fund balance will end with a surplus balance of $1,548,281 by June 30, 2020. Based on the anticipated water fund balance for Fiscal Year 2020-21, no general fund transfers are included other than the $20,000 for subsidies. Water Capital The Water Capital Fund is expected to end Fiscal Year 2019-20 with a working capital balance of $265,305. The City anticipates water connection fees in the amount of $144,000 for Fiscal Year 2020-21. A hazard mitigation grant in the amount of $598,489 will fund the relocation of a booster pump at Dunaweal. The water impact fees will contribute $203,486 towards the project. Public Works Director was also able to secure another hazard mitigation grant in the amount of $254,437 for the Conn Creek Water Line. Impact fees from water will contribute $84,813 for the project. The Fiscal Year 2020-21 Budget shows an ending working capital balance of $0. Projects in the amount of $1,247,225 recommended by the Public Works Department for the Fiscal Year 2020-21 also include the Water Valve Replacement, Disadvantaged Salary Survey, Kimball Spillway Clean-up and High Street Generator which will all be funded through one-time impact fees and PSPS Grant. The City Council’s objective is to increase the Water Fund reserves at a minimum of 20% and increase the CIP and Equipment replacement Fund reserves to meet anticipated needs over the next three fiscal years. At the minimum 20% in reserves would mean a fund balance of $669,071 (includes depreciation), the combination of ending fund balances for the Water Operations Fund and the Water Capital Fund at Fiscal Year 2020-21 is a balance of $1,548,281, therefore meeting the 20% objective. Wastewater Operations The Wastewater Operations Fund is expected to end Fiscal Year 2019-20 with a surplus balance of approximately $1,024,138. The Fiscal Year 2020-21 Budget shows an ending fund balance of $1,003,727. Both the debt service payment and the equipment will be covered by the Wastewater Operations Fund. Page 6 of 158 Wastewater Capital The Wastewater Capital Fund is expected to end Fiscal Year 2019-20 with a surplus balance of $129,834. The City anticipates wastewater connection fees in the amount of $387,000 for Fiscal Year 2020-21. The Wastewater Capital Fund is expected to end Fiscal Year 2020-21 with a balance of $0. Projects in the amount of $574,084 have been recommended by the Public Works Department. They include Sewer Lateral Replacement, Disadvantaged Salary Survey, Sewer Main Replacements, Geothermal Water Meters, Various Plant Repairs and Riverside Ponds River Restoration. All projects will be funded through one-time impact fees and grant funds for the Riverside Pond Restoration. The City Council’s objective is to increase the Wastewater Fund reserves at a minimum of 20% and increase the CIP and Equipment Replacement Fund reserves to meet anticipated needs over the next three fiscal years. At the minimum 20% in reserves would mean a fund balance of $670,028 (includes depreciation) ; the combination of ending fund balances for the Wastewater Operations Fund and the Wastewater Capital Fund at Fiscal Year 2020-21 is a balance of $1,003,727, therefore meeting the 20% objective in reserves. Special Revenue Funds These are separate funds which segregate revenues and expenditures restricted for specific purposes such as a specific grant program, restrictions by City Council ordinances, special property assessments or just the need for separate budgeting and accounting of revenues for a specific purpose. The City will end the Fiscal Year 2020-21 with a combined fund balance of $9,022,123, a decrease of $68,469 from Fiscal Year 2019-20. SB1 and Measure T will provide for pavement maintenance projects. Most of the revenue sources for these funds will remain in the funds until projects are earmarked. Equipment Replacement Fund This fund accounts for all of the operating and maintenance costs related to the City’s computer network, workstation system, maintenance and purchase of vehicles, as well as fixed and maintenance costs related to information technology that benefit all other City funds and programs. City staff is recommending the renewal of subscriptions for Citzenserve, Auto Cad, Anti- Virus software, and iCompass. Staff is also recommending replacement of several computers, concrete saw, new trailer for the forklift, Wonderware software, analyzers and a sewer camera. The General Fund will transfer $83,157 to this fund for equipment and maintenance. This fund will have a fund balance of $992,393 at the end of Fiscal Year 2020-21 for unanticipated expenditures and reserves. In late 2017 the County of Napa approached all the finance directors in the County of Napa to see if they were interested in partnering with them in acquiring a new financial software. The County of Napa knew the City of Calistoga has limited resources and felt that if the City partnered with them economies of scale could occur. The Finance Staff Page 7 of 158 attended most of the meetings which included partnering with Government Finance Officers Association staff (GFOA) from Chicago who gathered all of the business requirements for the financial software ERP project. Six software vendors submitted proposals. GFOA then looked at the specs and what was proposed and prepared an assessment and selected the top 3 vendors that would meet the needs of all cities in the County. Finance staff in March of 2019 attended meetings with the top three vendors. Eventually Tyler Technologies was chosen as the preferred vendor. The City of Calistoga has been using the MOMSoftware since 1960 and has become outdated. In addition, the one individual who knows the MOMSoftware program in and out will soon retire and it is perhaps in the best interest that the City look at other options. The County of Napa presented a draft proposal and the cost to be a part of team is $400,000 for implementation and training. This amount represents a 14% annual discount if 2-4 agencies in the County sign contracts. This will also allow for shared training opportunities, networking and user-groups. Funds would be expensed as we go live through modules. The implementation process could take up to two years. In addition to the one time cost the annual maintenance fees would be $74,000. The annual maintenance fee would be locked in for five years. Currently the City pays $12,000 on an annual basis for the MOMSoftware. The City of Calistoga started to set aside funds for a financial software system back in July of 2018. At that time $100,000 was set aside and $50,000 was set aside in July 2019. In Fiscal Year 2020-21 an additional $50,000 is being recommended for the software. Staff will come at a later date if the City Council approves with the final numbers. The City Council’s objective is to increase the Equipment Replacement Fund reserves to meet anticipated needs over the next three fiscal years. At the minimum 20% in reserves would mean a fund balance of $91,800; the ending fund balance for the Equipment Replacement Fund is $992,393; therefore, meeting the 20% reserve. Capital Projects Departments were asked to provide input on what they saw as needed projects to undertake in Fiscal Year 2020-21. You will find in the attachments what those requests were. Staff further refined the list and is recommending $3,990,008 in capital projects and $204,322 in equipment and information technology projects be approved for Fiscal Year 2020-21. Three of the largest projects the public works is recommending is $664,000 to be used for pavement maintenance; $650,000 for Pioneer Park Pedestrian Bridge; and $801,975 to relocate the booster pump at Dunaweal; The general fund, Measure T and road maintenance SB1 will provide the funding for the pavement maintenance in the amount of $634,000. In addition transportation impact fee for road maintenance $30,000; cultural recreational fund $10,000 for the Cedar Street bike lane, $20,000 Community Pool, $5,000 for Railroad Tracks Repurpose, $40,000 for Pioneer Park Improvements, $20,000 for the Oat Hill Mine; city administrative fund $35,000 for the Community Center roof; Water Operations Fund $21,200; transportation impact fee $68,500 for the Lincoln Bridge Utility Agreement. Page 8 of 158 Balance Summary for Fiscal Year 2020-21 Attachment 2 shows a detailed revenue and expenditure analysis for each of the major funds. The following summary table shows the list of the major funds and anticipated fund balance at the end of June 2021. The following table shows in summary the Fiscal Year 2020-21 ending fund balances for each of the major funds of the City: General Water Water WWTP WWTP Fund Fund Capital Fund Capital Revenues 7,486,198 3,609,063 144,000 3,284,062 387,000 Expenditures 10,957,742 3,345,354 - 3,350,144 - Net Surplus/Deficit (3,471,544) 263,709 144,000 (66,082) 387,000 Other Sources - 200 852,926 - 41,250 Capital Projects Expenses (883,700) - (1,247,225) - (574,084) Equipment Purchases - (26,000) (41,000) Debt Payments (373,902) (302,536) (135,121) (807,329) Transfers In 870,410 20,000 141,315 - 16,000 Transfers Out (103,157) (141,315) (21,200) (16,000) - Advance to WWTP - - Add non-cash Depreciation - 540,000 910,000 - Total Net Chg FY 20-21 (3,961,893) 354,058 (265,305) (20,411) (129,834) Beg Fund Balance 07/01/20 4,450,263 1,194,224 265,305 1,024,138 129,834 End Fund Balance 06/30/21 488,370 1,548,282 - 1,003,727 - Conclusion The impacts from the Covid19 Pandemic are significant and highly variable. Fortunately, the City has a modest reserve, which when combined with strategic cuts will carry us through the next Fiscal Year. All current vacancies will remain unfilled and unfunded. Key positions going unfilled include the Senior Planner, Associate Engineer, Utility Operator, Code Enforcement Officer and Recreation Coordinator. If future vacancies occur, they Page 9 of 158 will be filled only if the position is critical for public safety or health. Meet and confer discussions with the bargaining units are scheduled over the next several weeks and the outcome will be incorporated into the final budget. The proposed budget provides for fully staffed Police and Fire Departments, including part-time Fire Fighter positions to respond to PSPS events, red-flag warnings and possible strike team requests. There are potential demands and threats to the City finances that are not specifically addressed in this draft budget report. These include impacts from future PSPS events, fire threats or other acts of nature (flood, earthquake, etc.), any extension of the shelter- at-home order, hotel occupancy less than projected, or significant default on utilities bills. Capital Improvement Projects have been shifted to the General Fund to the greatest extent possible and are relying on one-time impact and connection fee revenues. As aforementioned, the CDO from the state related to the wastewater treatment operations will result in several million dollars of capital improvement and a major commitment of staff time. While it is hoped that grant funds can mitigate some of the cost, compliance represents a major financial commitment and could impact the viability of this fund. Next Steps This study session agenda addresses all departments and anticipates completion of the process in one study session. However, if the Council needs another study session to finish the process, it will be held on May 12, 2020 at 12:00 p.m., in the Community Center. The calendar of events for the remainder of the budget process is as follows: Public Hearing on the Fiscal Year 2020-21 Budget: Regular City Council Regular Meeting on June 2, 2020, 6:00 PM City Council Adoption of the Fiscal Year 2020-21 Budget: City Council Regular Meeting on June 16, 2020: 6:00 PM ATTACHMENTS 1. Development Impact Fees Anticipated Fiscal Year 2020-21 2. Draft Fiscal Year 2020-21 Budget Proposal 3. Major Capital Projects Budget 4. Equipment and Information Technology Projects 5. Debt Schedule Page 10 of 158  FY 20-21 Preliminary Budget ATTACHMENT 1 One Time Development Impact Fees* Water CIP Wastewater City Admin. Fire Police Transport. Cult./ Rec. Aff. Housing Project Total (Fund 12) CIP (Fund 13) (Fund 48) (Fund 49) (Fund 50) (Fund 57) (Fund 77) (Fund 78) Wilkinson's - 8 guest units, 768 sf café & bar Zero** Zero** $ 7,000 $ 7,000 $ 1,700 $ 20,000 $ 5,600 $ 12,000 $ 53,300 2 SFDs - TBD $ 35,600 $ 54,400 $ 6,000 $ 5,000 $ 1,300 $ 16,000 $ 13,900 N/A $ 132,200 Silver Rose Residences $ 108,400 $ 332,600 Prepaid $ 27,000 $ 28,000 Prepaid $ 36,500 N/A $ 532,500 $ 27,000.00 $ 144,000 $ 387,000 $ 13,000 $ 39,000 $ 31,000 $ 36,000 $ 56,000 $ 12,000 $ 718,000 Grand Total $ 718,000 *Estimate based on 70% confidence level ** Sufficent baseline allocation exists Page 11 of 158 Page 12 of 158 Page 13 of 158 Page 14 of 158 Page 15 of 158 Page 16 of 158 Page 17 of 158 Page 18 of 158 Page 19 of 158 Page 20 of 158 Page 21 of 158 Page 22 of 158 Page 23 of 158 Page 24 of 158 Page 25 of 158 Page 26 of 158 Page 27 of 158 Page 28 of 158 Page 29 of 158 Page 30 of 158 Page 31 of 158 Page 32 of 158 Page 33 of 158 Page 34 of 158 Page 35 of 158 Page 36 of 158 Page 37 of 158 Page 38 of 158 Page 39 of 158 Page 40 of 158 Page 41 of 158 Page 42 of 158 Page 43 of 158 Page 44 of 158 Page 45 of 158 Page 46 of 158 Page 47 of 158 Page 48 of 158 Page 49 of 158 Page 50 of 158 Page 51 of 158 Page 52 of 158 Page 53 of 158 Page 54 of 158 Page 55 of 158 Page 56 of 158 Page 57 of 158 Page 58 of 158 Page 59 of 158 Page 60 of 158 Page 61 of 158 Page 62 of 158 Page 63 of 158 Page 64 of 158 Page 65 of 158 Page 66 of 158 Page 67 of 158 Page 68 of 158 Page 69 of 158 Page 70 of 158 Page 71 of 158 Page 72 of 158 Page 73 of 158 Page 74 of 158 Page 75 of 158 Page 76 of 158 Page 77 of 158 Page 78 of 158 Page 79 of 158 Page 80 of 158 Page 81 of 158 Page 82 of 158 Page 83 of 158 Page 84 of 158 Page 85 of 158 Page 86 of 158 Page 87 of 158 Page 88 of 158 Page 89 of 158 Page 90 of 158 Page 91 of 158 Page 92 of 158 Page 93 of 158 Page 94 of 158 Page 95 of 158 Page 96 of 158 Page 97 of 158 Page 98 of 158 Page 99 of 158 Page 100 of 158 Page 101 of 158 Page 102 of 158 Page 103 of 158 Page 104 of 158 Page 105 of 158 Page 106 of 158 Page 107 of 158 Page 108 of 158 Page 109 of 158 Page 110 of 158 Page 111 of 158 Page 112 of 158 Page 113 of 158 Page 114 of 158 Page 115 of 158 Page 116 of 158 Page 117 of 158 Page 118 of 158 Page 119 of 158 Page 120 of 158 Page 121 of 158 Page 122 of 158 Page 123 of 158 Page 124 of 158 Page 125 of 158 Page 126 of 158 Page 127 of 158 Page 128 of 158 Page 129 of 158 Page 130 of 158 Page 131 of 158 Page 132 of 158 Page 133 of 158 Page 134 of 158 Page 135 of 158 Page 136 of 158 Page 137 of 158 Page 138 of 158 Page 139 of 158 Page 140 of 158 Page 141 of 158 Page 142 of 158 Page 143 of 158 Page 144 of 158 Page 145 of 158 Page 146 of 158 Page 147 of 158 Page 148 of 158 Page 149 of 158 Page 150 of 158 Page 151 of 158 Page 152 of 158 Page 153 of 158 ATTACHMENT 3 Page 154 of 158 Page 155 of 158 Page 156 of 158 ATTACHMENT 4 Page 157 of 158 ATTACHMENT 5 Page 158 of 158