HomeMy WebLinkAboutDocumentation_Regular_Tab 14_1/9/2025 Agenda Item #14.
Regular Council
STAFF MEMO
m ®
Meeting: Regular Council - Jan 09 2025
Staff Contact: Marjorie Craig, Utilities Director Department: Utilities
RESOLUTION 02-257 A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF
TEQUESTA, FLORIDA AUTHORIZING THE WRITE-OFF OF UNCOLLECTABLE AND INACTIVE
WATER UTILITY ACCOUNTS AS IDENTIFIED IN THE ATTACHED "EXHIBIT A"; AUTHORIZING
THE VILLAGE MANAGER TO DO ALL THINGS NECESSARY TO EFFECTUATE SUCH WRITE-
OFFS; PROVIDING AN EFFECTIVE DATE; AND FOR OTHER PURPOSES
The Village Water Enterprise Fund (Water Fund) is funded solely through the rates and fees charged
for services provided, not by ad valorem taxes. Customers are billed in arrears monthly for the
potable water used the previous month with payment due within 30 days. While a vast majority of
customers promptly pay on time, a small percentage pay late or not at all. The collections process for
the small percentage of delinquent customers includes the assessment of a late fee, phone calls,
letters and ultimately terminating service to the customer. This process includes outsourcing a debt
collection company to locate and collect the debt from the customer. After all of these efforts have
been exhausted for an extended period of time the remaining uncollectable accounts are written off
the books from an accounting perspective.
Uncollectable accounts in the Water Fund were reviewed for consideration of bad debt write-off.
Utilities staff have attempted to contact each delinquent account holder, most of whom are past
customers. The complete list of delinquent accounts was reviewed with the Finance Department
which resulted in a list of 148 accounts to be brought forward for write-off, for a total of $19,591.46.
The list of accounts recommended for write-off is attached to Resolution 02-25 as Exhibit A and the
Utilities Department recommends allowing the write-off of these accounts. These accounts have all
been delinquent in excess of two years.
This document and any attachments may be reproduced upon request in an alternative format by
completing our Accessibility Feedback Form, sending an e-mail to the Village Clerk or calling 561-
768-0443.
BUDGET • - •
BUDGET AMOUNT N/A AMOUNT AVAILABLE N/A EXPENDITURE AMOUNT: N/A
FUNDING SOURCES: N/A IS THIS A PIGGYBACK:
❑ Yes ❑x N/A
DID YOU OBTAIN 3 QUOTES?
❑ Yes ❑x N/A
Page 181 of 188
Agenda Item #14.
QUOTE 1 - BUSINESS NAME N/A QUOTE AMOUNT N/A
QUOTE 2 - BUSINESS NAME N/A QUOTE AMOUNT N/A
QUOTE 3 - BUSINESS NAME N/A QUOTE AMOUNT N/A
COMMENTS/EXPLANATION ON SELECTIONApproval of Resolution No. 02-25
1) Resolution 02-25 Bad Debt Write Off
2 Exibit A
Page 182 of 188
Agenda Item #14.
RESOLUTION NO. 02-25
A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF
TEQUESTA, FLORIDA, AUTHORIZING THE WRITE-OFF OF
UNCOLLECTABLE AND INACTIVE WATER UTILITY ACCOUNTS AS
IDENTIFIED IN THE ATTACHED "EXHIBIT A"; AUTHORIZING THE
VILLAGE MANAGER TO DO ALL THINGS NECESSARY TO
EFFECTUATE SUCH WRITE-OFFS; PROVIDING AN EFFECTIVE
DATE; AND FOR OTHER PURPOSES
WHEREAS, the Village of Tequesta, through its water utility has attempted collection of
inactive but outstanding water utility billing Accounts totaling $19,591.46, as listed on the
attached"Exhibit A"; and,
WHEREAS, said uncollectable and outstanding closed water utility accounts have been
closed since between 2021 and 2022 and are all in excess of two (2) years delinquent; and,
WHEREAS, the Village Finance Department recommends the Village Council approve
the write-off of said uncollectable and closed water utility accounts for accounting purposes; and
WHEREAS, the Village Council hereby approved the write-off of 148 closed,
delinquent water utility accounts in the total amount of$19,591.46 upon request of the Village's
Water Utility Department and the recommendation of the Village's Finance Department.
NOW, THEREFORE, BE IT RESOLVED BY THE VILLAGE COUNCIL OF THE
VILLAGE OF TEQUESTA, FLORIDA:
Section 1: The foregoing recitals are hereby ratified and confirmed as being true and
correct and are hereby made a part of this Resolution.
Section 2: The Village Council of the Village of Tequesta, Florida hereby authorizes the
write-off of 148 inactive but outstanding water utility accounts totaling $19,591.46 as listed on
the attached Exhibit"A", said unpaid accounts having been determined to be uncollectible by the
Village Water Utility Department following diligent but unsuccessful collection, and it being the
recommendation of the Village Finance Department that such uncollectible and outstanding
closed water utility accounts be written off for accounting purposes.
Section 3: The Village Manager is hereby authorized and directed to all things necessary
to effectuate these write-offs.
Section 4: This Resolution shall take effect immediately upon adoption
Page 183 of 188
Hgenaa item *14.
^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^+-' l0 O rl l0 O N O O M l0 M rl O Ln M rl O l0 O 00 Ln rl O M rl I� -::I- rl rl I� rl N- O
r-ll0 00 l0 M 00 N � N M Ln I O l0 O W O Ln O W Ln M O M M (zM 00 I� rl M N N
N N 00 rl o rl l0 N 00 00 N O Ln O rl N 00 N 4 M Ln O l0 N r--� Ln r-� rl Ol Ln rl r--�
I� O Rt N 01 Ict Vl- l0 r-1 N 01 I� O M Rt Rt M N M O l0 O Ln lc:l- lO N M MIct M l0 00 l0 N
> -(n- r-1 -(n- r-1 r-1 r-I (10 r-I in- -V)- r-1 r-1 r-1 -(n- -(n- -(n- -(n- -(n- rl -(n- rl �n- N tn- M -(n- -cn- -cn- -(n- r-1 r-1 r-1 -0
-(n- -(n- t/)- tn- r-l -(n- tr)- -(n- -(n- .� �, .� .Ln tr)- -Ln- -(n-
U
ca �
J p
u
N r-1 r-I N r-1 r-1 r-1 r-1 N r-1 rl rl N N r-1 N r-1 N N r-1 N r-1 N O r-1 N r-1 r-I N N N rl
N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N
N O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O
N N N fV N N N N N fV N N N N N N fV fV fV N N N fV fV N N N N N fV fV N N
> qzl- O Ol Ol l0 O1 O 01 O1 O N r-1 0) I� 0) 0) l0 0) Ln N 00 c:l- l0 M M 0) 00 M O l0 l0 rl qc:l-
ca r-1 M N \ r-1 N r-1 r-1 N M r-1 M r-1 \ fV \ ri fV ri N N rq \ fV \ r-1 fV r-1 r-1 r-1 \ M N
0- \ \ \ I� \ \ \ \ \ \ \ \ \ � \ \ \ \ \ \ \ 00 \ � \ \ \ \ \ I� \ \
a--+ Ln l0 r-i Ln o0 � Ln Ln Ln M l0 O CV fV l0 O r-1 Ln r-1 Rt Ln N Ln Ln
Ul r-1 r-I r-I r-I
ca
J
00 O l0 l0 O O Ln O O O 0) 0) I� l0 l0 r-1 O 00 R::I- r-1 R::I- 01 N O r-1 M l4 N r-I I� 0) 0) (.0
r-1 l0 r-1 00 l0 lO O Ln r-1 O Ln O M Ln Ln 00 O 00 lc:l- 00 r-1 I� l0 O 00 I� Ln O 0) I� I� l0 M
Ln M Ln rl M Ni M N M N l0 l0 O 00 00 rl N 00 Ln r-� l0 .4 r4 O rl rl 00 M I� 01 .4 .4 00
Ln l0 01 l0 N l0 r-I 01 00 M O 00 M N N -::i- M M M l0 N N N M N l0 N r-� M M N N O
p r-i N -Ln- -(n- N N in- I� N -(n- r i Ln -(n- -(n- -(n- -(n- tn- -(n- -(n- r-1 -(n- -cn- -(n- -(n- N M -cn- -cn- -cn- tn- -(n- -(n- 0)
-cn- tn- tn- tn- tn- -(n- tn- -(n- tn- tn- tn- -(n-
N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N
p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p
N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N
U U U U U U U U U U U U U U U U U U U U U U U U V U U U U U U U U
Ca Ca ca Ca Ca Ca Ca Ca Ca Ca Ca Ca Ca Ca Ca ca Ca Ca Ca Ca Ca ca Ca Ca Ca Ca Ca Ca Ca Ca Ca Ca Ca
Ln
Ca Ca ca Ca Ca Ca Ca Ca Ca Ca Ca Ca Ca Ca Ca ca Ca Ca Ca Ca Ca ca Ca Ca Ca Ca Ca Ca Ca Ca Ca Ca Ca
m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m
N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N
a--+ a-i +-+ a--+ a--+ a--+ +-+ +-+ +-+ +-+ +-+ +-+ +-+ +-+ +.j +.j a j a j a j a j a j +-+ a-J a-J +-+ +-+ +-+ +-+ a-J +-+ +-+ +-+ +-+
N +-+ U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U
[a [a ca ca ca ca ca ca ca ca ca ca ca ca ca ca ca ca ca ca ca ca ca ca ca ca ca ca ca ca ca
NO
z Q
OLU
= U
O fV o W
V) O Z W
+� N W c Q (n
Q J 0 z 0 z
Q � LL w : _ 2 z 06 O U 0 U LU Q
J Q
m � N L J N LL = W L (n Q Q \ o U J = W J
_ � E -n Q Z w Z °� Q w Z Q LL °� Z = U Z J Q O w w Z °C O U Z p J Q
w '� Z U w V) m U Z J oc 2 w Q �7 O a Q J LO p N Z J
a) — o . o0Q = W . Q � � OQJO � QQ (n - < < Q � �
p � oC p or � U m U ZO w U w > = o
O w O � W Q DC Q Q p[ p W W W C� U p Q
o w Ln w W L~L J z m Q W ~ p Q N 0 � > W U Z Z Q m Q oC
Ln ow0U- -i � WaZZz � � ZW � OQ021-- � zo � w � � p
< < 0 —= cw � wa _ wo � z % ( 22 < < < ww >-Om � = a
U �'7 M U M (n � (n M 2 5 =w (n
W
r-j W
O O
2 p O z =
Z) �4 p z l0 0)
O _ z z z z _ 0 0 oc
DC DC rl `� J DC LU
0C DC U �/ w O O > p
p p k J J J 2 U w w w p U (zM oC Q p Q
W J J J 2 2 2 2 L p p Q p
�p �p �p �p zp c� aQ� Q� z � = Q� W
�) V) � Z Z Z a WQ
� J Q Q � V) W� � W �
QO O W W W W w � W�
_ = O O W LL LL LL LL z > m m m LL M Z Z Z Z Z Z Z p J O Z W
Q Q = = U U Q 0 = w w w w w w w w w w w z LL
Q W 0 (D w w U V) V) V) V) V) V) V) (n V) V) V) Ln (n (n (n (n (n V) p Q m
~ +� V U J J m m O Ln r-1 � r-1 0) (.00) M 00 M � 00 Ur Lin
Ln �> O U 00 O 00 B O O r-1 ::I- 00 00 N M N I�
I� � N M 00 M M O 00 I� R::I- M O O r-1 Ln M R::I- O O O O 00 00 l0 lqt 1�t M Ln qt
p l0 N r-1 I� Ln r-1 00 00 00 00 I� I� I� 00 N N N 00 00 O l0 M Ln O O O 00 M M M (N 00 M
cr
E V) r-1 r-1 r-1 r-1 N N r-1 r-1 r-1 r-1 r-1 r-i r-i ri ri ri ri Ln Ln Ln l0 N rq r-1 r-1 M r-1
W L- l0 R::I- O Ln 0) l0 N I� Ln Ol R::I- R::I- 00 N 0) Ln N O N M I� O M R::I- Ln l0 M 00 Ln M r-1
ca � � Ln l0 l0 N r-1 M M M M l0 N N I� N M r-1 M O 00 00 r-I l0 N r-1 M Ln M r-1 r-1 M
LL D r-1 N r-1 r-1 r-1 N Ol r-1 r-1 r-1 r-1 Ol N rl rl rl r-I rl rl I� rqr-1 r-lr-1 r-1 r-1 r-1 r-1 r-1 r-1 r-1 Ln
O p � O QO O O O O Ict Ln 0 Ln l0 00 M 00 O � qt O O (,*4W00 0 qO O Q0 M 0 0 0r-1 00 �O M
W cn C r-1 I� O M 9t 01 M r-1 I� I� I� I� I� Ln N N 01 Ict O 01 I� 0) O Ln 0) 0) O r-1 Ol O N N Ln
(D Q) � o O r i rl rl r i o r i rl r-I rl rl rl rl N N N M � Ln � � 00 00 00 00 O O O rl rl r i r i
Q , o r-I r-I r-I r-I r-I r-I N N N N N N N M M M M M M M M M M M M M Ln Ln Ln Ln Ln Ln Ln
J - () O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O
Ja--+ U r-I r-I r-I r-I r-I r-I r-I r-I r-I r-I r-I r-I r-I r-I r-I r-I r-I r-I r-I r-I r-I r-I r-I r-I r-I r-I r-I r-I r-I r-I r-i r-i r-i
� Z) Q Page e 184 of 188
Hgenaa item *14.
qt 00 l0 0 l0 lD I� 0 Rt Rt 00 0 Ln N o0 00 Ln ::1. O 0 00 M I� 00 00 00 Ln M O I� 00 0
O I� M 0 Ln M I� I� M M I� 0 Ln l0 I� I� I� Ln I� M M qt � LD � 00 � � 0 M O N I� N. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
O I� Ln r1 r-I 00 N O N 00 4 l0 O r� rl rl M lD Ol Ol l0 r� I� O Ol Ol M r� r� I� N O Ol r�
� (N l0 0) qt � qt � M N N M O r-I r-I r-I M qt N M M Ol � M 00 M Ln N N N M -Ln lD N N
M -cn- Ln -(n- 00 l0 tn- r-I -(n- r-I r-I -cn- N -(n- rl qt -(n- N -cn- -cn- -(n- r-I -(n- -(n- -Ln -(n- -(n- -cn- -cn- Ln -(n- -(n- -Ln
-Ln -(n- tr)- -cn- -V). -V). to -Ln -Ln- V1. ,.., ,.., ,.., . ,.., ,.., ,.., ,.., ,.., ,.., ,.., .V).
U
N
p
N N O N r-I N N N r-I N N N r-I r-I r-I r-I N r-I r-I r-I r-I O N N rl N rl N N N rl rl N
fV N N r4 N r4 N N N N N N N fV N N N N N fV N N N fV N N N N N r4 r4fV N
O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O Q O 0
N N N N fV N fV N N N N fV N N N N N fV N fV fV N N fV fV fV N N N N fV O N N
\ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ 0 \ \
1.0 N 00 00 l0 N I� r-i 00 O Ln � � l0 Ln M N O M M M O M O Ln I� fV N 00 M N . 01 Ql
r4 \ r-I \ r4 \ \ rl \ r-I r-I r-I N \ fV \ \ M \ fV fV r1 \ r i \ \ r-I \ fV N r-I O fV r-I
Lr) 00 r- r-II 00 00 r-I � � r\-I N O 0 M M r-I r-I 0)dl N M M 0 � Ln r i - r i L n
r-I r-I r-I r-I CN r-I
Ln r-I I� lD O O Ln qt Rt qt � 110 r-i � 0 00 � � � r-I Ol 01 00 0 l0 � 00 01 M M I� LO
N 0) l0 01 00 l0 M Ln O I� l0 O1 � Ln l0 I� 0) Tt � N qt Ln � O Ln � I�I I� 0) 0) I� Ln
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
00 00 O1 O1 r-i 01 N N l0 l0 rl I� 01 rl l0 N O O1 O N M l0 M Ln N lO 4 N N N N O
Ln N 00 lD I� I� lD M Ln 0 r-I Ln l0 Ln N -(n- M M Ln M r-I N -(n- M Ln 00 N M N O M N I�
N (N -(n- N 9t l0 -(n- N -cn- N -cn- -(n- 0 -Ln -cn- -cn- tn- r-I -(n- -(n- N -(n- -n- -n- -n- -cn- -cn- M -(n- -(n- -(n- -cn-
tn- 4j)- -(n- -(n- tn- tn- -(n- r- -cn- -(n-
N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N
p p p p p p p p p p in p p p p in p p p p p in p p p p p p p p p p p p
N w w w N N N w N w N N N N N w N N N N w w w N N N w N w N N N N w
U U U U U U V U U U U U U U U U U U U U U U U U U V U U U U U U U U
Ca C6 C6 C6 C6 Ca Ca C6 C6 C6 C6 C6 Ca Ca C6 C6 C6 C6 Ca Ca C6 C6 C6 C6 Ca Ca C6 C6 C6 C6 C6 Ca Ca C6
Ca C6 C6 C6 C6 Ca C6 Ca C6 C6 C6 C6 Ca Ca C6 C6 C6 C6 Ca Ca C6 C6 C6 C6 Ca C6 Ca C6 C6 C6 C6 Ca Ca C6
m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m
N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N
Ln > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > >
N U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U
N O c6 ca ca c6 c6 ca c6 ca ca c6 ca ca c6 c6 ca
0 v
ZQ — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — —
O
J Q
O0 o � oc
LU � N cn � z J
z
Q J z U w Z w w w w oC w 0 z Q
LL p w Z LU LLI Lu w Q — Q = w Q w w p w m Z Z Q
m w oC Q Q J k (n > m = 06 Ln Q Q cn Z U U Q p oC
2 n J v � J "' m m z Z w J D w >- w > > Q z w Z O Q Q
w Q 0 w Q O Q z Z O w m w Z oC Q O =
0 oC z 0 U p Z ? CO U p 0 O Z L. Q 0 < Q Q z J Q o�c w (n
O U Q � Z O w w cn = 1 — Q Z Q V) Q O U w N w Q
2 J Z J Co 1 0 w w w LU w LL
� Z or- � O Q � Q 0 = V) Q w Q � Q m � � � p � � J J J � � _ � � or-
Q 0 Q >- w J z z Q U J w or- p z Q J Q O J O Q m w
o v (a L ° = o m —i Q Q °� v > _ Q ( Q m o c z c�
oc
p Q
m 0
J oC oC oC 0
U = p p p �
U m m m z p
ryo m CC- - J V) V)
p 0 U —j � C� � 0 CC- Q Q � p p O p w oc
Z J Z m U U Z U op p p w w or- oC oC p[ > w U
p U oC oC oC oC p p ~ w p J Q Q Q — p (n Q > �
o p p p p Q J oc oc Z oc z > J LU LU ( c~n w w U) w U w oc Z Z opc Q Se
U °C U 0 0 U oc w w — — w w > > w > oc Q w 0 = Q Q
w oc oc oc oc � ,� z z Q z 0- U w > 5 > > > > O 0 O I-'-' U O
w Z w w w w oc J p p w p w w = LL LL oc oc p p p > > Q cn J
Q >_ >_ > > Q O 0 0 (n O (n (n U z J J Q Q w w w O Q O w Q w w J
�j a--' O oC LL V� U U U Q O O LL LL Z Z Z p O p m (/) J LL Q
w � U 00 M r-I I� r-I 00 Ln Ln N R::I- 0 R m M l0 I� M 0 lD l0 Ol � 00 M O � CV Ol
p Ol r-i Ln qt Ln l0 R::i- cV l0 O 00 Ln qt Ln Ol r-i I� l0 M O l0 00 I� O lO r-i O Ln I� l0 M l0 l0
c r i r-I r-I N N N M CV fV M Ol M Ol O1 Ln r-i 00 l0 r i r l M M Ln Ln Zt Ln � M � -::i- M rn M �
w r-I � r-I r-I � 00 l0 Ln N M 0 l0 O I� M O I� N Iz:l- r-I � 00 M Ol ::1- l0 lD 00 N O Ln Ol �
-�t r-I Ln N -::i- M M M M I� M Ln N -zt N 8) qt Ln r-I Ln -qt Ln N M 00 00 N I� r-i M Ol qt qt M
LL a) rl rl rl Nr-i rl N rl rl rl rl lD rl l0 l0 rl r1 r1 rl rl rl rl rl rl rl rl N rl rl Nr-i rl rl N rl N
0 p 00 00 O O O 00 0 0 0 0 0 0 00 Ln 0 0 0 0 0 0 0 0 00 00 0 0 0 0 0 0 0 0 0 0
w cn l0 l0 Ln M M 0 lD N Ln l0 00 00 ::I- Ln 0 l0 0 r-I 9t O 0 r-I M l0 l0 I� N N Ln l0 00 M 0 r-I
0 W r-i M rl r-i r-I N M O O O O O M M 0 rl N N lO I� O O O O O O r-i r-i r-I r-I O O r-I r-I
Q , Ln Ln l0 l0 l0 lD lD I� � I� I�I I� I� I� 00 00 00 00 00 00 O O O O O O O O O 0 r-I r-I r-I r-I
J - O O O O O O O O O O O O O O O O O O O O r-I r-I r-I r-I r-I r-I r-I r-I r-I r-I r-I r-I r-I r-i
J r-i r-I r-i
> Page 185 of 188
Hgenaa item *14.
N
9t N O I� N O R::I- � 00 I� N r-I O Tt � O ::1' -::1' O ::1' l0 N 00 LJO 9t 00 L n � � N 00 00 00 M O
(.0 M M l0 O M I� Ln I� M cV O � M Ln M Ln O r-I I� l0 � Ln O M O I� I� O) I� I� 00 M N. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
O I� I� qt 00 O N r� O O) O) l0 O Ln M ci l0 O) O l0 Ol Ln O L6 rl M O) O) N rl r� r� r� rl
I� 9t 0) N 0) N LO N O M 00 N Ll) M 0) I� M N O N N r-I Ln N r-I 9t M � I� N N 0) M N
,,, 14 MM n- r-I -Ln-Ln -Ln -il -Ln -c -(n -n rl -n rl r-I 4Ln 4Ln r-I 4Ln r-I r-I 4,n 4Ln r-I n-l -Ln -c -(n 4Ln -Ln -Ln -Ln M -0
L/- ,,,-/�/' -Ln V.). ) J/1 �/ J/1 J/1 Jn J/1 J/1 /1 J/1
v- a)
U
N
N N r-I O r-I r-I N O N r-I N r-I r-I N r-I N r-I r-I r-I r-I r-I rl r-I N r-I r-I O r-I N r-I N N r-I r-I
fV N N N N N N N N N N N N N N N N N N fV N N N fV N N N N N N N N N N
O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O
N fV N N (V fV fV N N N N fV fV N N N N fV N rV fV N N fV fV fV N N N N fV fV N N
\ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \
Ln r-I O IZI- M O M Rt 0) 0) N 00 I� l0 00 C) r-I 00 r-I L1) Ln r-I I� N M Q0 r-I M IZI- O 1.0 LO Ln M
r-I \ r-I N r-I fV fV fV \ N \ CV \ r4 \ N N rq \ fV ri \ r-I r-I r-I r-I fV r4 \ r-I \ r-I r-I \
\ 00 \ \ \ \ \ \ r4 \ \ fV \ O \ \ \ r4 \ \ \ \ \ \ \ Ol \ \ fV
00 N 0) (3) O) 00 r-I N �O r-I I� r-i l0 Ln r-I r-I CV Ol r-I 00 O) I� 00 00 N LO r-I
r-I r-I r-I r-I
9t 0) 00 (3) N I� I� I� 00 00 I� r-I O r-I O ::1- N R::I- 00 � � 0) ::1- L!) r-I r-I I\ Ll) 00 l0 N 00
01 � � 00 � � � � L n 0) O r I O r I Ln I� 0) N I� 0) I� I� Tt r-i l0 I� I� L n Ln lD t0
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I� Ln l0 O Ln m � l0 lO N M 0) I� O Ol N N N N O O O) 4 rl M I� O) N 4 4 lO l6 Ln
N � � � M M N M -(n- l0 I� M ::I- M M N M 9t N M r-I M N r-I ::1- 00 Ll) I�t r-I l0 I� M Ol
r-I tn- -(n- -cn- -(n- -(n- -(n- -cn- -cn- -cn- tn- -(n- -(n- -cn- '�t -Ln- -(n- N -(n- -cn- r-I -cn- -(n- -(n- -(n- -cn- -cn- -cn- -cn- tn- -(n- M -cn-
tn- -(n- -(n- tn- tn-
N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N
U U U U U U V U U U U U U U U U U U U U U U U U U V U U U U U U U U
Ca C6 C6 C6 C6 Ca Ca C6 C6 C6 C6 C6 Ca Ca C6 C6 C6 C6 Ca Ca C6 C6 C6 C6 Ca Ca C6 C6 C6 C6 C6 Ca Ca C6
Ca C6 C6 C6 C6 Ca C6 Ca C6 C6 C6 C6 Ca Ca C6 C6 C6 C6 Ca Ca C6 C6 C6 C6 Ca C6 Ca C6 C6 C6 C6 Ca Ca C6
m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m
N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N
L1) > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > >
N U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U
p v
zQ — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — —
O
0 O 0 0
w }, fV pC
Q � w oc �
U O Q J
Q m w z J DC w J z Z a Z (n Z Z w w O w
m = p U cn — �7 z U J D O Q w O Q w Q Q — w
pC Z Q J Q co z z Q cn — w 2 2 — U 2 0 2 0
X z J LL j z z oc (� Q J Q Q (� z = i/ ~ O Q °C Q `r' (; Q = 0
w — O z J J J Z Q J °C O z z Z V a oC z a w J V — Q
w U
1
p Q Z N Q O Q U Q O J O Q C� p z pC
Q °C > a w Q O J w � w p G oC O J V/ Q J w p w Q —
1 \ Z
Q � ~ 0 — Q � 0 a oc = J w O J w LL w z J V o w
N U z z U w Q or oC to >- w oC U cn � Z Q Q O p� Z J J
= U 0 p w Q J J w w p Q Z U 0 a < U 0 O Z 0 CO 0 Q LU Q Q oC
_ w
U co V Q a co 2 Q N U - Z U > U Q oC U m -i w V) Lai
w U
r-i L n 0 r- m M Q U N N I� r-I M r1 ~
z U
Q O O O O O O O O O O O O O O
J3: 0 0 0 0 0 0 0 0 0 0 0 0 DC L/)
LL DC J 0
0 0 0 0 0 0 0 0 0
Q Z 0 0- DC DC 0 0 0C DC DC DC DC 0C 0C 0 0 z
oC z J w w z D O p r� 0 0 0 0 0 0 0 M U w r-I
J J 0 CC r-i Ln r-i r-i M M Q U N N I� r-I m r-i �
U DC DC DC DC — Q w J Q U Q *k *k *k *k w
U U cn — — — — U Ln oC Q or_ 0 (n (n (n (n (n (n (n (n (n (n (n (n (n V) 0
U — 2 V) (n V) (n (n Ln V) (n (n (n (n (n V) U) pC
Q LL v v v v Ln Q 0 °; or w w w w w w w w w w w w w w v,
Q Q O Q 0 Q Q Q Q Q U J = Q J 0
O O J w Z O �
O O O O w w w w w w O O —
J J W J Q J V) V) V) V) J V) J J
< J J DC w w w w J N 0 J Q 0 0 0 U U U U U U U U U U U J
L/) Q Q <D Q Q J J J J < N N Z Z Z Z Z Z Z Z Z Z Z Z Z Z r-I
w Q O O N O r-I O m M Q0 00 O O w 00 �O M � � M � L1) r-IO
Z M fV l0 N N O M M 00 00 O 00 O I� lO O O r-I r-I r-I r-I N CV CV fV N r-I r-I r-I Ln l0
M V r� r E r-I f r-i i l0 00 r-i r-i r-i r-i 00 r-i N N
W L- � r-I 00 00 Q0 Ol 0) Ol r-I l0 I� I� O N N O O (.0 Iz:l- r-I (.0 N 00 00 ::1- � Ln L1) L1) O) N M N
10 00 (..0 N O Ll) M -�t � Ln Ln 00 -::i- M -qt M � r-I r-I N I� 0) l0 I� 00 00 �t 00 Ol O O -::1- 00 � -::I-
LL 0 l0 � Ln � N O) O) r-I N O) M r-I C'n N r-I O r-I 00 N r-I r-I r-I r-I r-I N r-I r-I r-I N N N r-I r-I Ln
p o �O 0 0 0 0 r-i rn �O qt
O 66 a) Ti O O O O � Ln 0 �O 66 O �O 0 0 66 � 0 0 0 00 �O 0 0 �
W V) r-I r-I r-I l0 l0 l0 l0 Q0 l0 l0 O M ::I- 00 r-I M ::I- M 00 00 M M r-I r-I N M M M I� I� 00 r-I l0
0 w r1 r1 r1 r-i r-i r-i r-i r1 r1 r-i r-i rl r-i r1 O N O O O O O O r-i r-i rl r-i r1 r1 r-i r-I r-i rl N O
Q a.:, r-i r-i r-i r-i r-i r-i r-i r-i r-i r-i N N N N M M -::I- -::I- -::I- qt qt qt qt -::I- -::I- -::I- -::I- -::I- -::I- -::I- -::I- -::I- -::I- m
J - r-I r-I r-I r-I rA rA rA r-i r-I r-I r-I r-I r-I r-I r-I r-I r-I r-I r-I rA r-i r-i r-i rA rA rA r-i r-i r-I r-I r-I r-I r-I r-I
J }+ r-I r-I r-I r-I r-I r-I r-I r-I r-I r-I r-I r-I r-I r-I r-I r-I N N N N N N N N N N N N N N N N N N
> Z) Page 186 of 188
Hgenaa item *14.
N
rl M I� rl O O rl rl M I� N O LO O O � N r-IN 00 r-I O r-I -::I- 00 r-I r-I r-I N M O rl r- O O
LO Ol I� M O O N t0 M 00 M N O O M � O 00 � M O O M I� I� M M M I� M O O rl O 0
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I� M m N Ln w I� Ol o0 I� o0 Ln I� LO rl 4 N rl rV N 4 O rl N LD I� N N ci Ln N 4 O M
Ol M M � � O NR::I- Ln � Ln � r-I I�t N LO r-I qt tn- M M O L0 N M M ::I- � O M M M 00 N
r-I M -(n- -cn- r-I O -(n- -cn- r-I r-I N r-I -(n- -(n- -cn- M rl -cn- ` r-I -(n- N -cn- -Ln -Ln -(n- -(n- -cn- -(n- r-I -cn- -cn- -(n- M -0
U
N
Q
r-I r-I N N N r-I O r-I r-I N rl rl N r-I N r-I r-I r-I r-I N r-I r-I r-I r-I N r-I N N r-I rl N r-I rl N
fV N N N N N N N N N N N N fV N N N N N fV N N N fV N N N N N N N N fV N
O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O
fV N N N (V N fV N N N N fV fV N N N N fV fV fV fV N N fV fV fV N N N N fV fV N N
\ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \
00 rl a) O Ln N � 00 r-I � t.0 O1 LO 00 r-I Ln 00 0) M 00 Ql 00 M Ln O l0 l� Ln lqt 00 00 O L0
\ M N M rl \ fV \ rq \ \ (V \ \ \ \ rl CV r-I r-I fV \ N \ \ M rl N \ \ CV fV M rl
LO \ \ \ \ (M \ 0) \ LO I� \ � r-I � 00 \ \ \ \ \ � \ fV \ \ \ (M r-I \ \ \ \
Ln LO rl 0) r-I r-I r-I 0) O Ln � O r-I 00 00 Ln r-I I� O 00 Ln
r-I r-I r-I r-I
LO N O 01 Cl) L0 I� r-I L0 M 00 r-I LO R::I- LO � 01 r-I rl O rl M rl Tt � r-I Ln r-I r-I Ol LO r-I r-I O
M M N rl rl N Ln Ln 00 rl 0) M Ln 00 Ln N 00 9t Ln O 0) 00 N r-I I� O1 I� 00 I� O Ln 00 N Ol
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
rl M Ln m N rl M 00 rl 4 N 00 4 00 Ln Ln I� M N I� O Ln LO N I� Ln O Ln rl o0 rl LO o0
I� I� 9t M L0 M Ln lD r-I 00 9t N LO N r-I :::I- Ln Ln M M I� LO N 9t M � r-I I�t M N 9t N M
-V)- Ln -(n- -(J)- -(n- r-I -V)- V- M V)- M -(n- -(n- -(n- -cn- N r-I -cn- -(n- -(n- -cn- r-I -cn- -(n- -(n- -(n- -cn- N -cn- N -n- V)- -V)- r-I
Vn -(n- 4j)- V- t!)- V( -(n- tn-
N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N
Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q
N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N
U U U U U U V U U U U U U U U U U U U U U U U U U V U U U U U U U U
Ca C6 C6 C6 C6 Ca Ca C6 C6 C6 C6 C6 Ca Ca C6 C6 C6 C6 Ca Ca C6 C6 C6 C6 Ca Ca C6 C6 C6 C6 C6 Ca Ca C6
Ca C6 C6 C6 C6 Ca C6 Ca C6 C6 C6 C6 Ca Ca C6 C6 C6 C6 Ca Ca C6 C6 C6 C6 Ca C6 Ca C6 C6 C6 C6 Ca Ca C6
m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m
N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N
Ln > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > > >
N U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U
N O c6 ca ca c6 c6 ca c6 ca ca c6 ca ca c6 c6 ca
O v
zQ — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — —
0
0 N
o z oc
LU N O 0 w =
c6 cn w J oC Q V) w Z
Q Q U �7 C w U oC �7 Z w z = Q
+ C w Z C
� z C 1 z W C G Q W z W z (� LU J Q J w Q Q J
m O 2 Z J J Q Z W W >- C Q J w 0 0 w 06 Z = Z Q LW
_ cn 0C w Q 0 � Z > Q Z Q 2 Z oc LU w Q Q O Z J
X J Q Z 0C 2 �C Q Q z 2 Q pC 2 0 (D W 0C Q Q z N oc — Z oc Q Q
w ^, J 1..1� Q /r J Q Q O Q 1 Q N ^ O 1 ` w W < Z 1 = 1 I..I� ,^
Q Q m 0 U Q W LC � cr- 0 J O LLU 1 0 z LU z 1 Q Q v Q Z DC Q
oC LU w 0 °� z O Q Q w (� w C)C W (n vi < J LJ M O O Z —
N w
Z — U J � Q v > w Z O w J J 0 � Q < °C Ln Z Ln
— _ 0 mQ �cV) a Z Jw w �cz — Q Q w Q
2 —j M V) O LL Q > U 2 M U U U 2 Q 2 O M w w u O
2 mM � U U m
Ln M N rl rl M M Q Q
O O O O O M ct �
rl r-I r-I r-I r-I rl C.4 fV fV
O O O O O O O O O
Q Q Q Q Q Q Q Q Q
Ln M
Q � � DC DC DC DC DC DC DC DC DC
U p[ w Q Q Q O O O O O LMn � � R::I-
Q Z Q Q W W r-I r-I r-I r-I r-I r-I N N N
Q Q Q W W DC 4k :tt 4k 4k �
Q W J J w w w � Ln
Qp oC O Q Q Q Q Q w w w w w w w w w
Q J Q Q w w Q w 0 0 Z Z Z Z Z Z Z Z Z
> -
- - J J Q � J z - -
Q o Ln V) W W W J J Q Z 0 O U Z w Q Z
J W W O ~ v Q v w w Q w 0 0 0 Q Z Q oC m w U U
o > — w Q — Q 0 — J J
J J Q Q cn U Q _ LL V) (n m 0 0 Z Z Z Z Z Z Z Z Z
w V) Z w w w w w w w w w w w w w w w w Q V) Ln
Q Q Z Z — Z cn cn cn cn cn cn cn cn cn cn cn cn V) V) Ln V) 0 J J O O O O O O O O 0
�, Ln oC = rl M w rl N r4 rl Ln M M Ln Ln O w Ln 0 U U U U U U U U U
Ln
0) w Ol M U Ln r-I O N O M 00 O M N O � 0 0 0 � � � � � � 00 O O O
M r-I M M LO � � 00 00 O LO O O M O O M O r-I Ol t LO M M M M M r-I O O O
Q O M � r-I rl O 00 O 00 O O M M M M 00 M M 00 M M M O O I� I� I� I� I� 00 M M M
Er-i rl rl Ln rl rl rl r-I r-I rl rl rl rl rl rl rl rl rl rl rl rl Ln M M M M M M rn M M
W L- r-I LO M I� L0 O I� M N Ln O LO Ol � r-I 00 N O1 R::I- O r-I 00 I� O Ln r-I LO M M I� N I� I�
ca M r-I M Ln � O r-I M Ln N O lD r-I M I� N I� Ol r-I N R::I- Ln LO 00 I� r-I Ol r-I � L0 Ln I� M Rt
LL LO r-I r-I r-I r-I N r-I M N N r-I N r-I r-I r-I r-I rl N rl rl O 00 M � r-I M N N N N r-I r-I N N
O Q M O o00 Rt 001 rq O 001 LNO NO L00 fV N 01 01 00 01 O O O O 00 O � 0 Ln Ln 0 66 a) a) 66 0 0 a)
W cn O O M I� N 00 M Ln � � O O r-I NI�t LO � LO I� 00 M M M O O O O O O O LO 00 00 00
0 W rl N O O rl rl rl N N N M M 0 0 0 0 rl rl rl rl rl rl I� O O O O O O O O O O O
Q , Ln Ln LO LO LO LO LD I� I� I� I� I� Ol M M M M M M M M M M O O O O O O O O O O O
J - r-I r-I r-I r-I rl r-I r-I r-I r-I r-I r-I r-I r-I r-I r-I rl rl rl rl rl rl rl rl N N N N N N N N N N N
J }+ N N N N fV N N N N N fV N N N N N (-4 N N N N N N fV N N N N N fV N N N N
5; Z) Page 187 of 188
Hgenaa item *14.
N
r-I O Ln � r-I � rl r-I r I r I r-I 000
11 N O
I� O M '::I- fV Ln � M O M I� 000 M N
Ln O M Ln l0 00 I� r-� 4rA� Ol o0 O 4
,::i- N I� M N 60 Lr) M M M M O -V). M N
tn- V)- r-I -(n- il)- N N -(n- -cn- -(n- -(n- r-I l0
Ln Ln V1.
N �
in- U
Q
r-I r-I r-I N r-I r-I N r-I r-I r-I N rl
fV N N N N N N N N N N N
O O O O O O O O O O O O a
N fV N N fV N fV N N N N N O
r-I N L r\-I O l\0 00 0) 0) 00 � r\-I �
r-I r-I r-I \ M r-I \ \ fV N CV O
(.0 r-I N M 00 � M �O CY)0) I� r-I
N
r-I
r-I r-I M l0 r-I ::1- O 01 r-I r-I 00 � � l0
00 I lD -I 0) l0 O l0 I� I�
. .� �. . r. I�. . . . . I�. . . .
r-I Ln (,0 Ln O M M I- Ol M N N rl
r- -Ln 00 -cn- M N N M Zt M N N m
M -cn- in- r-I -Ln r-I -(n- in- -(f)- v)- vj- Ln
O)
r-I
iJ)-
N N N N N N N N N N N N N
Q Q Q Q Q Q Q Q Q Q Q Q Q
N N N N N N N N N N N N N
U U U U U U U U U U U U U
V)
Ca C6 C6 C6 C6 Ca Ca C6 C6 C6 C6 C6 Ca a--+
Ca C6 C6 C6 C6 Ca C6 Ca C6 C6 C6 C6 Ca �
N N N N N N N N N N N N N v
� +�-+ > > > > > > > > > > > > >
N U U U U U U U U U U U U U 00
N O M M M M M M M M M M M M ru ::I-
0 U
ZQ — — — — — — — — — — — — —
O
O N
i
W O
Z
Q z a a
� +-j a 0 Z U �
m z 1 °� oc Q ° z w J -
2 0 JO O °� z COw U Z
w '� °C U >- = can a m O
0 m a U Q m w z cn Q Q �
U w w Z w
w O Q > LL _ � V O Q Q
> 0 w z ~ a owC ° U U
oc z � w a _ W ° — a a w
a a w Q cn cn — w w Z
m U Q Q m a Q
fV r-I fV fV r-I l0 Ln a U m
fV r-I r-I r-i N r-I CV M qt
O O O O O O O O O O
Q Q Q Q Q Q Q O O O
DC DC � � DC DC DC Q Q Q
m U Q Q m a Q
CV r-I N N r-I l0 Ln Q U m
N r-I r-I r-I N r-I N M -::I-
4t 4t :tt 4t :tt :tt
w w w w w w w w w w
z_ z_ z_ z_ z_ z_ z_ z_ z_ z_
J J J J J J J J J J clr_ cr-
U U U
z Z Z Z Z Z Z Z Z Z 0 00
a O O O O O O O O O O J J J
U U U U U U U U V U w w w
wO O O O O O O O O O in Q
O O O O O O O O O O r1 r-i r-I
E M M M M M M M M M M l0 00 00
w Ln � l0 l0 O M Ln O Ln 00 l0 r-I r-I
r-I lqt R::I- � O l0 00 00 M O N M R::I-
L N r-I M M N r-I r-I r-I N M r-I O O
O Q Zo O 66 66 O rn � 0 0 0 m � 00 00
w cn r-I N N N M 9t l0 I� 00 00 O O O
0 w r1 r-I r-i r-i r-I r-I r-I r-I 'i 'I l0 M M
a O O O O O O O O O O O 00
J - N N (`4 N N N N N N N N N N
J }+ N N N N fV N N N N N fV N N
> Z) Page 188 of 188