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HomeMy WebLinkAbout1993-04-13; City Council; 12157; RECLASSIFICATION OF TWO ACCOUNT CLERK II'S TO ACCOUNTING SUPERVISOR AND ACCOUNTING TECHNICIAN IN THE CARLSBAD MUNICIPAL WATER DISTRICT BILLING DIVISION AND AMEND THE CLASSIFICATION OF ACCOUNTING TECHNICIAN-.a CIT&F CARLSBAD - AGEN~ BILL Supervisor and Accounting Technician in the Carlsbad City Council adopt Resolution No. 93-87 reclassifying two Account Clerk 11’s to an Accounting Supervisor and an Accounting Technician, and reinstating the amended classification of Accounting Technician at Range 22 on the General Employee Salary JTEM EXPLANATION : Effective February 17, 1992, employees of the Carlsbad Municipal Water District (CMWD) became employees of the City of Carlsbad. At that time, it was agreed that a classification study would be conducted to review and make recommendations where necessary to ensure consistency in job classifications between the District Based on the information collected and discussions with the CMWD staff, the following recommendations are being made to recognize the higher level of responsibilities being required, and to acknowledge the consolidation of the billing and meter accounting functions. Staff recommends that the two Account Clerk II positions in the billing and meter departments be reclassified to Accounting Supervisor and Accounting Technician respectively to reflect the higher level of duties performed in each position. In June, 1991, as a result of the assimilation of CMWD, several positions were transferred from the City to CMWD, including two Account Clerks in the billing function and one Account Clerk in the meter shop function. Since this transfer of functions, the operations and level of service to customers have greatly increased. As a result, both the billing and meter shop functions have grown to require more staff and a reorganization of responsibilities. CMWD received approval of two additional positions in each area for the 1992-93 fiscal year. Realizing the need to reorganize and reclassify positions, CMWD requested a specific review of these jobs to determine appropriate classification levels. Based on a review of the functions and staffing needs, Human Resources made recommendations to CMWD to reorganize and consolidate several functions between the Billing and Meter Divisions to develop an efficient use of the current staff. As a result, the billing department has been organized as follows: z 0 6 8 a z 3 0 0 0 Page 2 of 2 Agenda Bill No. 3 153 Administrative Man age r Water Conservation Specialist l--- Administrative Analyst Accounting Supervisor Accounting Technician Account Clerk II 2 Rece p t io ni st/Cas h i e rs The Accounting Supervisor is responsible for the daily supervision of staff, monitoring of reports and overall billing system, and serves as the primary liaison to other departments within CMWD and to the Finance department related to billing functions. The Accounting Technician will continue to provide support to the Meter department related tc review and reconciliation of meter readings and billing corrections, handle customer service calls regarding billing problems and prepare statistical reports to monitor trends and activities. The Account Clerk II with assistance from the ReceptionistGashiers will handle receivables ? perform standard clerical accounting duties in support of the daily activities. The Accounting Technician job specification has been amended and is submitted for approval. - salary range is requested to be reinstated to the General Employee Salary schedule at Range 2 $870.53-$1,058.14 biweekly. The City and the Carlsbad City Employees’ Association (CCEA) have met and conferred on thost aspects of the recommendations which fall within the scope of representation. FISCAL IMPACT: The estimated annualized cost of both reclassifications is $4,580 including salary related benefits. The estimated cost of both reclassifications for the remaining 1992-93 fiscal yea effective April 12, 1993, is $1,057. The increase will be funded through savings of unfillt positions previously approved in the budget. EXHIBITS: 1. Resolution No. 9 3-89 adopting the reclassification of two Account Clerk 11’s to an Accounting Supervisor and Accounting Technician and reinstating the amended classification of Accounting Technician on Range 22 of the General Employee Salary Schedule. -w 1 2 3 4 5 6 7 8 9 10 l1 12 l3 l4 15 16 17 18 19 20 21 22 23 24 25 26 27 28 e 0 RESOLUTION NO. 93 - 8 7 A RESOCUTION OF THE CITY COUNCIL OF THE CIN OF CARLSBAD, CALIFORNIA, RECLASSIFYING TWO ACCOUNT CLERK II’S TO AN ACCOUNTING SUPERVISOR AND AN ACCOUNTING TECHNICIAN, ADOPTING THE AMENDED CLASSIFICATION OF ACCOUNTING TECHNICIAN, AND REINSTATING THE AMENDED ClASSlFlCATlON OF ACCOUNTING TECHNICIAN ON THE GENERAL EMPLOYEE WHEREAS, the City Manager recommends and the City Council concurs, that the two Account Clerk 11’s in the Water District should be reclassified to an Accounting Supervisor and an Accounting Technician; and WHEREAS, the City Manager recommends and the City Council concurs, the adoption of the amended classification of Accounting Technician; and WHEREAS, the City Manager recommends and the City Council concurs, reinstating the amended classification of Accounting Technician on Range 22 of the General Employee Salary Schedule. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Carlsbad California, as follows: 1. 2. That the above recitations are true and correct. That the City Council authorizes and directs the City Manager to reclac the two Accounts Clerk 11’s in the Water District to an Accounting Supervisor and an Accounting Technician. 3. That the City Council authorizes and directs the City Manager to adopt 1 amended classification of Accounting Technician as described in Attachment A, attache hereto and made a part thereof. 4. That the City Council authorizes and directs the City Manager to reins1 the amended classification of Accounting Technician on Range 22 ($870.53 - $1,058.14 biweekly) of the General Employee Salary Schedule as described in Attachment B, attached hereto and made a part thereof. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 0 0 PASSED, APPROVED, AND ADOPTED at a regular meeting of the Carlsbad City Council held on the 13th day of APRIL , 1993, by the following vote, to wit: AYES: Council Members Lewis, Stanton, Nygaard, Finnila NOES: None ABSENT: Council Member Kulchin AllEST AZTHA u-4-- L. RAUTENKRANZ, city Clerk (SEAL) 0 0 ATACHMEM' A CITYOFCARLSBAD JOB DESCRIPTION JOB TITLE: ACCOUNTING TECHNICIAN DEPARTMENT: VARIOUS BASIC FUNCTION: Under general supervision, to perform specialized clerical accounting task: in a lead capacity: to assist in the planning, assignment and supervision of employees involved in the performance of varied clerical accounting work: and to perform other related work as assigned. DISTINGUISHING CHARACTERISTICS: This level is distinguished from the Account Clerk I and I1 as the senior or lead clerical accounting level. Positions in this class are expected to be ab to perform difficult and vaned clerical accounting tasks independently under broad guidelines with review of overall results: and, to provide technical assistance and guidance to lower level accounting clerks in a leac capacity. responsible for supervising an accounting unit and directing and evaluatinl the work of others. KEY RESPONSIBELITIES: Perform a variety of complex technical tasks involving the utilization of automated accounting and/or technical record keeping sys terns, including but not limited to, the development of forms and requirements for data entry, the review and checking of data prior to data entry, assignment of account classification codes and preparation of specialized reports. Provide lead supervision and participate in a variety of accounting activitit including accounts payable, accounts receivable, payroll and the preparati of financial reports. Provide lead supervision and participate in the preparation, processing a~ payment of utility bills, the balancing of cash drawer, and the preparation deposits. Generate and .review summary reports for verifying information, identification of problem areas, analysis of specific data for further processing or researching information. The next higher level is the Accounting Supervisor who is e 0 Accounting Technician, p. 2 Design, review and check records, forms and other documents for accuracy completeness and conformance to rules and regulations. Respond and resolve citizen complaints and requests for information; explain procedures, policies related to department operations. Prepare and maintain files of correspondence related to assignment. Supervise, train and evaluate subordinates as assigned. Assist in the development and implementation of systems and procedures. REPORTING RELATIONSHIPS: This level may report to an Accounting Supervisor, Accountant or other management staff member who is the supervisor of an accounting unit. DESIRABLE QUALIFICATIONS: - Knowledae of: Principles, practices, terminology and forms used in bookkeeping and accounting work. City policies and procedures related to the assigned duties. Standard office methods, practices and procedures. Computerized accounting and recordkeeping systems and related software applications for performing required duties. Basic cost control and auditing procedures and practices. Principles sf supervision, training and performance evaluatfon. skill kt Operating 8 standard ten key calculator rapidly and accurately. Typing at a net corrected speed of 40 words a minute from clear cc Abilitv to: Perform’difficult clerical accounting work invol-g the use of independent judgment and initiative and requiring speed and accuracy. .- 0 0 Accounting Technician, p. 3 Operate computer terminals, microcomputer systems and related equipment as well as standard omce equipment necessary to perform the work. Learn and process information using specialized software applications, e.g., database management, spreadsheets and word processing . Learn, apply, interpret and explain laws, rules and regulations. Prepare accurate fmancial and statistical reports and statements. Make arithmetical calculations with speed and accuracy. Analyze financial records and find and correct errors. Establish and maintain cooperative relationships. Supervise, train and evaluate subordinates. EXPERIENCE AND EDUCATION: Any combination equivalent to the experience and education that would likely provide the required knowledge and abilities would be qualifying. A typical way to obtain the knowledge and abilities would be: Equivalent to the completion of the twelfth grade, including or supplemented by courses in bookkeeping and accounting, and Two years of increasingly responsible clerical accounting experience sirnil to the duties required of the Account Clerk I1 position. PHYSICALS TANDARD& Positions in this class are typically situated in a standard office environmc resulting in little exIjosure to the weather and requiring no unusual physi abilities. 1 /93 ,. 0 0 Attachment B Resolution No. SALARY SCHEDULE - GENERAL EMPLOYEES CLASSIFZCATIdN RAEIGE - BBKG ACCOUNT CLERK I 7 MICROCOMPUTER SPECIALIST C ACCOUNT CLERK I1 15 MINUTES CLERK ACCOUNTANT 58 PARK MAINTENANCE SPECIALIST ACCOUNTING SUPERVISOR 44 PARK MAINTENANCE WORKER I1 L ACCOUNTING TECHNICIAN 22 PARK MAINTENANCE WORKER I11 ASSISTANT ENGINEER 14 PARK DEVELOPMENT COORDINATOR t ASSISTANT PLANNER 64 PERMIT CLERK ASSOCIATE ENGINEER 91 78 PLANNING TECHNICIAN I1 ASSOCIATE PLANNER BUILDING INSPECTOR I 55 POLICE RECORDS CLERK I BUILDING INSPECTOR I1 70 POLICE RECORDS CLERK I1 BUILDING MAINTENANCE WORKER I 21 PROGRAMMER/ANALYST BUILDING TECHNICIAN I1 50 RECEPTIONIST/CASHIER BUYER CIRCULATION SUPERVISOR 35 RECREATION SUPERVISOR I CLERK TYPIST I 1 RECREATION SUPERVISOR I1 CLERK TYPIST I1 4 SECRETARY I CODE ENFORCEMENT OFFICER I 43 SECRETARY I1 CODE ENFORCEMENT OFFICER I1 55 SENIOR BUILDING INSPECTOR COMPENSATION TECHNICIAN 53 SENIOR BUILDING MAINTENANCE WORKER CONSTRUCTION INSPECTOR I 55 SENIOR CIRCULATION SUPERVISOR CONSTRUCTION INSPECTOR I1 70 SENIOR CONSTRUCTION INSPECTOR CRIME PREVENTION TECHNICIAN CROSS CONNECTION CONTROL TECHNICIAN CUSTODIAN CUSTODIAN I1 12 SITE MANAGER ENGINEERING TECHNICIAN I 35 ENGINEERING TECHNICIAN I1 50 EQUIPMENT MECHANIC I 34 STOREKEEPER EQUIPMENT MECHANIC I1 40 STREET MAINTENANCE WORKER 11 EQUIPMENT MECHANIC LEADWORKER 52 STREET MAINTENANCE WORKER I11 EQUIPMENT SERVICE WORKER 18 TECHNICIAN I EVIDENCE AND PROPERTY TECHNICIAN 11 TREE TRIMMER I GRAPHIC ARTIST 24 TREE TRIMMER I1 GRAPHICS TECHNICIAN 24 HOUSING SPECIALIST I LIBRARIAN I LIBRARIAN I1 LIBRARY ASSISTANT I LIBRARY ASSISTANT 11 LIBRARY CLERK I LIBRARY CLERK I1 4 LIBRARY SERVICES SUPERVISOR 68 MAINTENANCE ELECTRICIAN I 34 MAINTENANCE ELECTRICIAN I1 38 MESSENGER 1 METER SERVICES WORKER I 18 METER SERVICES WORKER- I1 21 METER SERVICES WORKER I11 38 PLANNING TECHNICIAN I BUILDING MAINTENANCE WORKER 11 39 PROGRAMMER/OPERATOR 42 RECREATION SPECIALIST 31 SENIOR LIBRARIAN 38 SENIOR PLANNER 1 SENIOR RECEPTIONIST CASHIER STENO CLERK I STENO CLERK I1 TREE TRIMMER LEADWORKER 46 UTILITY MAINTENANCE WORKER I1 38 UTILITY MAINTENANCE WORKER I11 53 UTILITY SYSTEMS OPERATOR I1 24 UTILITY SYSTEMS OPERATOR I11 35 WORD PROCESSING OPERATOR I 1 WORD PROCESSING OPERATOR I1 MAINTENANCE WORKER I 12 3-30-93 AlTACHMENT 6 THE CITY OF CARLSBAD BIWEEKLY SALARIES 0 a. 1- v GENERAL EMPLOYEE SALARY SCHEDULE k R4NGEsIEeA SlEUi, SEU SEER ~~ 1 $706.38 $741 -70 $778.79 $81 7.73 $858.62 1 2 $713.44 $749.1 1 $786.57 $825.90 $867.20 2 3 $720.57 $756.60 $794.43 $834.1 5 $875.86 3 4 $727.78 $764.1 7 $802.38 $842.50 $884.63 4 5 $735.06 $771.81 $81 0.40 $850.92 q89y.47 5 11111111111*1111111111,,,.18,,,1, I, ,111 I,, ,111 lla,,lll,llllll,l,,, l,8,1,l1,l,.,, ),,)(1),1l11).111l ,111 I,( ,1111 )((,,,I,I,,"I,(I,,b ,"'))'(~(,,(,,,,l~H)(1)o1))( ,I,,,*,l I)(,),I)I,",I,,(I),I11(1(11(((11(1 6 $742.41 $779.53 $81 8.51 $859.44 $902.41 6 7 $749.83 $787.32 $826.69 $868.02 $91 1.42 7 8 $757.33 $795.20 $834.96 $876.71 $920.55 8 9 9 $764.90 $803.1 5 $843.31 $885.48 $929.75 10 $772.55 $81 1.1 8 $851.74 $894.33 $939.05 10 11 $780.28 $81 9.29 $860.25 $903.26 $948.42 11 12 $788.08 $827.48 $868.85 $912.29 $957.90 12 13 $795.96 $835.76 $877.55 $921.43 $967.50 13 14 $803.92 $844.12 $886.33 $930.65 $977.18 14 15 $81 1.96 $852.56 $895.19 $939.95 $986.95 15 16 $820.08 $861.08 $904.13 $949.34 $996.81 16 17 $828.28 $869.69 $91 3.17 $958.83 $1,006.77 1 7 18 $836.56 $878.39 $922.31 $968.43 $1,016.85 18 19 $844.93 $887.18 $931.54 $978.12 $1,027.03 19 20 $853.38 $896.05 $940.85 $987.89 $1 037 e8 20 21 $861.91 $905.01 $950.26 $997.77 $1,047.66 21 22 $870.53 $914.06 $959.76 $1,007.75 $1,058.14 22 23 $879.24 $923.20 $969.36 $1,017.83 $1,068.72 23 24 $888.03 $932.43 $979.05 $1,028.00 $1,079.40 24 25 $896.91 $941.76 $988.85 $1 038.29 $1 090.20 25 26 $905.88 $951.17 $998.73 $1,048.67 $1,101.10 26 27 $914.94 $960.69 $1.008.72 $1,059.16 $1,112.12 27 28 $924.09 $970.29 $1,018.80 $1,069.74 $1,123.23 28 29 $933.33 $980.00 $1,029.00 $1,080.45 $1,134.47 29 30 $942.66 3989.79 $1 039.28 $1 091.24 $1 145.80 30 31 $952.09 $999.69 $1,049.67 $1,102.15 $1,157.26 31 32 $961.61 $1,009.69 $1,060.17 $1,113.18 $1,168.84 32 33 $971.23 $1,019.79 $1,070.78 $1,124.32 $1,180.54 33 34 $980.94 $1,029.99 $1,081.49 $1,135.56 $1,192.34 34 35 g990.75 $1 040.29 $1 092.30 91 146.92 $1 204.27 35 36 $1,000.66 $1,050.69 $1.1 03.22 $1,158.38 $1,216.30 36 37 $1,010.67 $1,061.20 $1,114.26 $1,169.97 $1,228.47 37 38 $1,020.78 $1,071.82 $1,125.41 $1,181.68 $1,240.76 38 39 $1,030.99 $1,082.54 $1,136.67 $1,193.50 $1,253.18 39 40 91,041.30 $1 093.37 $1 148.04 $1 205.44 $1 265.71 40 41 $1,051.71 $1,104.30 $1,159.52 $1,217.50 $1,278.38 41 42 $1,062.23 $1.1 15.34 $1.1 71.1 1 $1,229.67 $1,291.15 42 43 $1,072.85 $1,126.49 $1.1 82.81 $1,241.95 $1,304.05 43 44 $1,083.58 $1,137.76 $1,194.65 $1,254.38 $1,317.1 0 44 45 $1 094.42 $1 149.14 $1 206.60 $1 266.93 $1 330.28 45 46 $1 ,105.36 $1,160.63 $1,218.66 $1,279.59 $1,343.57 46 IIIIIIII~IO)IIIIIU~~~~~**~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~I~~~~~~~~~I~ ~II~(IIIIIUI~II)I~I~~~~~~~~~~~~ )(IIIIIIIIIIIIIIIIUIOllllllH I~~.IIII~~II~~IIIIUII(HUIH)(II~~~~~I~~~~IIO IIIIII"I~II(II)~~IUI~~~~"~~~*~ )).~~11~*1~1~1)~~~(*n"~~~"~"~ )~~~~~~~(~~~~~~~~~~~~~n~~n*~~~ ~(11~(~~~~(*~~~1~1~"~"~~~~~~~ I~(I(II~IHIIIUW.II~~~"~ I~I~,*~,Iu~(,,II,HN.-"~~~~~,~~ IIIII~IIII~~~~~II~~III~~~II~I~II~ ~~~~~ii~~~~~~i~~~~~~aii~~iiii~~i~ i(~~i~fi~~~ui~~~~iii~)1)(11o1 ~~~i~~~~~iu~~~i~~~~11111(111111 ~~~~~i~~~~~~~~~~~~~1Il((mwI IIIH~~III~IL W,~~NN~~UI~IIUNU ~~~~~~~~~~~~~.~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~111((1u11(111 II~IIII~IIIUIIII~HHI~~~~~~ ~~~~~~~~~~~~~~~u~~~~"~~~~n ~~~.i~~~.~u~~.~~..~~.I..IIHu( ~~~~~~~~~~..~~.~..~~I..I..II..uII..IIuHw 1*.111...1111.,1,1*,.,,.. n,,,, on,,,, I,,, n,. nIu.u,Iuyu 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I,,, ir.,,.,u,."...,.IIII(IuI. ,,..5.,,.,,..,.,,,..1111111.1.1111111.(1 11111111181111111111IHUIU(UH bIIIIllIIDl~~IIIuIbb~~~lI IIIlI\OO1lU1111ll111ll~~lUb8l~ 11l8~~81~~~~18~~~111111~11111111~ llll~llllllllll~UI1llblll~lll~ llbll~bbl~~llbl~lll~b~lbblb~llMbllIl~lUll~ ~,,~~~~~~~~~~~~~~~~~~~~~~~~~~~~ nu IIIIIIP(~IIIII~~III"~~~~~ ~iidi.i~iiii~iiii.~111(11o(1 iiiiil~~~~~~~~~~a~~~~~~~~~~*~~~,~ ~.iil~iiiiiiiriiuiii~~a"~~~~~ ..~~~~~.~~~~~~..~.s~IuII..IIIIIIIuIIHII~~ ~~~~,,"~~~,,~',~~,U*,",,,~~, 1~~~~.10101...1111)..11.1..11.. .((ldU.I..IIuII..II1IwIu.I. 1..1111,.(111111111.Ill.uIII111 ISI~~ll,l~llaUIrlllurHllll .~lld1~88.S~B,t~8B1~n*O~U~~~*~~~*~~~~*~# AITACHMENT B e THE CITY OF CARLSBAD BIWEEKLY SALARIES e e. rr . GENERAL EMPLOYEE SALARY SCHEDULE * J3YsEslEEA sm3' SIEs SEEQ ~~ 47 $1,116.41 $1,172.23 $1,230.84 $1,292.38 $1,357.00 47 48 $1,127.57 $1,183.95 $1,243.15 $1,305.31 $1,370.58 48 49 $1,138.85 $1,195.79 $1,255.58 $1,318.36 $1,384.28 49 50 $1 150 24 $1 207 75 $1 268 14 $1 331 55 $1 398 13 50 51 $1,161.74 $1,219.83 $1,280.82 $1,344.86 $1,412.10 51 52 $1,173.36 $1,232.03 $1,293.63 $1,358.31 $1,426.23 52 53 $1,185.09 $1,244.34 $1,306.56 $1,371.89 $1,440.48 53 54 $1,196.94 $1,256.79 $1,319.63 $1,385.61 $1,454.89 54 55 $1 208.91 $1 269.36 $1 332.83 $1 399.47 $1 469.44 55 56 $1,221 .OO $1,282.05 $1,346.15 $1,413.46 $1,484.13 56 57 $1,233.21 $1,294.87 $1,359.61 $1,427.59 $1,498.97 57 58 $1,245.54 $1,307.82 $1,373.21 $1,441.87 $1,513.96 58 59 $1,258.00 $1,320.90 $1,386.95 $1,456.30 $1,529.12 59 61 $1,283.29 $1,347.45 $1,414.82 $1,485.56 $1,559.84 61 62 $1,296.1 2 $1,360.93 $1,428.98 $1,500.43 $1,575.45 62 63 $1,309.08 $1,374.53 $1,443.26 $1,515.42 $1,591.19 63 64 $1,322.1 7 $1,388.28 $1,457.69 $1,530.57 $1,607.1 0 64 65 91 335.39 $1 402.16 $1 472.27 $1 545.88 $1 623.17 65 66 $1,348.74 $1,416.18 $1,486.99 $1,561.34 $1,639.41 66 67 $1,362.23 $1,430.34 $1,501.86 $1,576.95 $1,655.80 67 68 $1,375.85 $1,444.64 $131 6.87 $1,592.71 $1,672.35 68 69 $1,389.61 $1,459.09 $1,532.04 $1,608.64 $1,689.07 69 70 $1,403.51 $1,473.69 $1 547.37 $1 624.74 $1 705.98 70 71 $1,417.55 $1,488.43 $1,562.85 $1,640.99 $1,723.04 71 72 $1,4311.73 $1,503.32 $1,578.49 $1,657.41 $1,740.28 72 73 $1,446.05 $1,518.35 $1,594.27 $1,673.98 $1,757.68 73 74 $1,460.51 $1,533.54 $1,610.22 $1,690.73 $1,775.27 74 75 $1 475.12 $1 548.88 $1 626.32 $1 707.64 $1 793.02 75 76 $1,489.87 $1,564.36 $1,642.58 $1,724.71 $1,810.95 76 77 $1,504.77 $1,580.01 $1,659.01 $1,741.96 $1,829.06 77 78 $1.51 9.82 $1,595.81 $1,675.60 $1,759.38 $1,847.35 78 79 $1,535.02 $1,611.77 $1,692.36 $1,776.98 $1,865.83 79 81 $1,565.87 $1,644.16 $1,726.37 $1,812.69 $1,903.32 81 82 $1,581.53 $1,660.61 $1,743.64 $1,830.82 $1,922.36 82 83 $1,597.35 $1,677.22 $1,761.08 $1,849.1 3 $1,941.59 83 84 $1,613.32 $1,693.99 $1,778.69 $1,867.62 $1,961 .OO 84 85 $1 629 45 $1 710 92 $1 796 47 $1 886 29 $1 980 60 85 86 $1,645.74 $1,728.03 $1,814.43 $1,905.15 $2,000.41 86 87 $1,662.20 $1,745.31 $1,832.58 $1,924.21 $2,020.42 87 88 $1,678.82 $1,762.76 $1,850.90 $1,943.45 $2,040.62 88 89 $1,695.61 $1,780.39 $1,869.41 $1,962.88 $2,061.02 89 90 $1 712.57 $1 798.20 $1 888.11 $1 982.52 $2 081 65 90 91 $1,729.70 $1,816.19 $1,907.00 $2,002.35 $2,102.47 91 ~e~~~~~~e~~~~~~~~~~~~o~~~~~a~~~ ~0~1~~~~~~~~'~;~~~',~~,",,,'~ I*~~~~,~I,"I,~;II.Iu~~~~~,~ ,*,~b~i~i,iiiii~~~~~~~~~~*~~~~~ ~~~4ii,a~~.~il~~~~~~~~~~~~~~~ ii~~i\iiiiieii.iir~~n~~"~~,~~~~~~~~~~~~~~~~ ~i~~~*~~i~~~~~~~~~~~~~t~~~~~~~ ~~~.6..~~~~~~~~~.~~.~~~~~~~~~~~ .~..~~~.~~~~~~~~~~~~IIIuu~III ii~~dii~~~uii~~~n~~~~~~~~~~~~ ~~~~i~~~~~~~~~~~~*~~~~~~~~~"~ .nnI.~~.~~~~~~.~~in~~~~~tnn~*~~~~~*~~~n tiitii~ii~6i~ii~i*ln(lol $1 iiIaJIi 370.58 i,io~i~Yi,,i,~in,,~~~ $1 io ia\i 934 ~~~~~~~~~~~~~~,~i,i~~~i, 11 41 11ail11 400.82 sIiiIi1IiIiai1inIIIIiiI $1 n atIiasiiI 479.96 nit nnunuiii $1 innti 944 nintniu 49 n IInwainii!29i,iiu ,IIIUIIII~~IIIII~I~~,"~,U,, ,,"k~irr~.~~irn~~~rlulwull ~r,l\.iiiiiaii~"~~,,,.,~,, ~iiil~~~.~~~.~~.~~~~~~~-a~ ~..~l~~u~.~.~~.~W~~.n~~~~~~~ .UI*II~.IUII.H~II.I~~~~~~~~~~~~~~*~~~ 1.1, * ,1111 I u11 ',',n,,Un(l,, I,.. I,,, * ...................... ,1111 n, nn,,,,,n,,n,,, I,,,, ,,,,,l,1,..,,,,,,,,,1111111111111 IIII~,,IIIIIIII.U..I"..U,",. ll..6,1l..,,.l...,11I..WIU.I...I..IIUHII. ~~1~~~ii~~t~~~i~~~~tn~~~~t,~~~ ~,t~L,i,u~uinlUnillulllll ~~~~~,~~~~~~e~~~~i~~~~~iiinui~ i~~~~l~i~~~~~~~t,,~~~~~~i~n~~,~~ Irtl~sl~,~t,~~u,~s~ffluun~ ,~iat~aiisiiiiii~iI(II(IInn,~~~~ln~~n 1111111',1(11'....81',~ 80 ~~pB~~~-~~n~~~~~~2~~i*~9~"~~~~~~~~i~O~Qi~2~*n~"~n$~~~~~9~~~~~~~~~8*4~i4*-~-~n89~~~~ IIII~IIII~~I~~IUIII~~~~,~~~,~ ,~~~l'~~~~,,,,~~~,~~~~~~~"~ ~~~NJn~~u~y;~~~~~~,l(rmi ,~,,,i~,~,,~,,i,~,,e~~nn~~a ,b~rnie~~~~n~e~~~~~~n~~ennno 0~"6~~~~~a~~~~~~~~~rnen*~~0~1~*~nnuoa ~,~t,,,~~~~,,,,~~,,,~~~~~,,~~~~ ~~ah',,rrr,,,,r,~~~,~*,,,~,~ ~"d,~a~~~~~~~~~~i~~~~ii~~ii, ,~~~~I~~~~~~I~~II~I~~III~I~~I~I~I IB~~~~II~~IIII~II~II~IIOU~~I IIIII~~II~I~IIII~~~III~IUOII~~IIII~~I~OI~