HomeMy WebLinkAbout7. Village Manager's Report 12/20/2011Village of Mount Prospect
Mount Prospect, Illinois
INTEROFFICE MEMORANDUM
TO: MICHAEL E. JANONIS, VILLAGE MANAGER
FROM: FINANCE DIRECTOR
DATE: DECEMBER 6, 2011
SUBJECT: 2012 PROPERTY AND WORKERS COMPENSATION INSURANCE PROGRAM
PURPOSE:
To present a recommendation for the property and workers compensation insurance program for the policy year
beginning January 1, 2012 and ending December 31, 2012.
DISCUSSION:
The Village's current property and workers compensation insurance policies are set to expire on December 31,
2011. With the assistance of the Village's insurance consultant, staff negotiated with the existing broker and
insurance companies to secure coverage for 2012. We did not seek alternative proposals for the 2012 renewal
because of the continued narrow market for municipal risks. There is still only one competitive insurer for the
excess WC - Safety National. Federal Insurance (Chubb) has been the most competitive on cost and coverage
for property. The following is a brief summary of our expiring insurance program, an analysis of the proposals
received, and a summary of the insurance package being recommended by staff and its consultant.
Expiring Program
Attached is the current schedule of insurance in force, showing the type of coverage, the carrier, policy limits,
and the broker of record (Attachment 1).
Village buildings and vehicles were insured this past year by Federal Insurance (Chubb) Company. Property
values on which the premium was based totaled $105.7 million. The annual premium was $82,454. The broker
offering the coverage was Arthur J. Gallagher and Co.
The Village has been self- insured for liability insurance since 2005. Prior to 2005 the Village purchased
conventional coverage. The change in the insurance program was based on a recommendation from our
insurance consultant and the results of an actuary study. The Village elected to self- insure for liability coverage
up to the point where excess coverage is available from HELP, the high -level excess liability pool ($2,000,000).
Excess workers compensation coverage was purchased from Safety National, which insured the Village for
individual claims in excess of $550,000. There is a $1 million aggregate limit for worker compensation claims.
The annual premium was $52,841. The broker was Arthur J. Gallagher and Co.
Proposal Received
Nugent Consulting Group assisted the Village in securing proposals from our current broker and underwriters.
Mr. Nugent presents a summary of renewal offered by Arthur J. Gallagher and Co. for the upcoming policy
period and a breakdown of premium by coverage type for policy years 2009 -2011 (Attachment 11).
The renewal quote (Option 1) for property coverage increased 14.3% from the prior year and totals $94,227
while total insurable values increased 16.0 %. The renewal quote for excess workers compensation coverage
was essentially flat when compared to the prior year and totals $52,848. The self- insured retention level for
general employees increased from $500,000 to $550,000 while the self- insured retention level for public safety
employees remain unchanged from the prior year ($550,000). The total for all premiums and commissions as
quoted is $159,457, an increase of 8.0% from the 2011 premium.
Property and Workers' Compensation Insurance Program
December 6, 2011
Page 2
There is also an alternative quote (Option 2) for 2012 that takes into account an increase in the public safety
self- insured retention level from $550,000 to $600,000 while holding the line on the general employee level at
$500,000. There is a savings of $2,610 by electing Option 2. It was felt that Option 1 was the better alternative
based on the relatively low level of savings to be realized against the additional risk to be taken on with the
higher retention level.
The insurance companies being recommended are very sound financially and have an excellent claims payment
history. Chubb Group is rated A + +, XV (Superior) by A.M. Best, a recognized insurance company rating
service. Safety National Casualty Corp. is rated A, IX (Excellent).
RECOMMENDATION:
It is recommended the Village purchase property and excess workers compensation insurance from Arthur J.
Gallagher and Co. with premiums and broker's fees totaling $159,457.
Finance Director
DOE/
Attachments
I: \Insurance \Memos\2011\2012 Renewal - Property and WC.docx
E
t
cu
Q
N
N
R
m
a)
U) 0)
U (7
0
y O
L � �
0 Q
L v) .N
V .E
r m E
E U <
Q
Q
Q E E
U (6
� U
(L
� Y
>O R
� > J
V
00000
V
00
m
O
O
O
O
ER ER ER ER ER
V
V
N
Q
V
00
O)
O n
V
O
O
3
N
N
V
O) O
N
�a
V3
V3
—
00
0
EFT
EFT
O
EFT
�
�
C
t
t t
t
0
O
O
O O
O)
R
R
R R
Q
Q
Q
Q
Q
N
y
R
R
R R
7
7
7
7
7
R
�p
O
O
O
O
O
O
(�
U)
v)
v)
v)
v)
t
t
L L
t
O
O
O
O
0 O
�
Q
Q
Q Q
2
2
2
2
2
Q
' ' ' ' '
O
J
N
00
00
N
r-
r
O
v rn
Y
C1
Y
r-
c > i
E
N
O
IL
N
C
00 0)
N (0
W
W
m
m
m
Z
N
d
d
U)
U)
U)
N
U)
W W
m
m
m
m
m
m
m
00
m
00
m
00
m
00
m
00
O
N
.
O
O
m
00
O
O
O
O
O
O
m
X
O
O
O
O
O
O
O
W
O
O
00
O
O
00000
O
00
O
O
O
O
0)
O
EFT EFT EFT EFT EFT
O
00
O
O
O
O
(6 U)
O
O
O O
O
O
O
O
l!J
O) N "'
N
O
O
00
0)
0)
O
O
O
O
0)
N V
0
O
O
00
0
0
O
O
N
O
0
.E
J
O
O
O
0 ` X
O O
C
EFT
EFT
EFT
0
C
W
ER
EFT EFT
EFT
CL
Z
N _
r
w V
O
00000
O
00
O
O
O
O
O
O
o
CL Z N
°
O
EFT EFT EFT EFT EFT
O
00
O
O
O
O
O
O
F-
(n
w u
1
(
O
O
o
00
0 0
O
0
O
0
O
0
O
0
O
0
O
0
a)
L
Q X J
d)
N
O
O O
N
N
O
0 co
u) W
N
Ef)
ER
ER
ER
ER
0 Z
�
ER
(n
EFT
LO LO
�
00 u
LJ l!J D
-O
O
O
00000
O
00
O
O
O
O
O
O
—0
(7 J
N 0) C
O
O
00000
O
00
O
O
EFT
EFT
EFT
O
0 0
Q=
Q O
O
O
O O O O O
O
O O
O
O
O
O O
U C
(f)
O
00000
O
(f) (f)
(f)
(f)
O U)
J W
3 — R
N
EFT
U)
U)
00000
O O O O O
O
O
N N
ER EFT
EFT
ER
N
EFT
I�
N EFT
0
o
O
IL
�
0)
T
0
C
N
U
m
m
U U
U
L >
Z Z Z Z Z
U
v
Q
U)
o
w
N U)
o
0
0
0
o
U)
O
c U
m
Z
m m
>
a
O
2
2
2
2
2
2
CO
ii
U)
2
ii LL
H
H
H
H
H
c
o 0
a)
.U)
N
ul
R
01 Q > +
d
T
N
U)
m
R
C
t
d
.Q
>
C
C
a J
U
=
d
O
`R
O
U) T
v '=�
O `)
U
0) J
� ° c
a LL
Mn
- o
- o
0
o
G U R R
0
0
0
co
co
co
0
� 2
H
C
E
> +a N N
-
O
°
N
N
N
R
~
Qf
i R— "
O-
02S
06
U
0) w
J O R
R
J J
E
_
_
_
C
0)
J O 0) U
v)
'V 'V
U
v)
U
U
U
O
Q
Y
R
O O- W
N
°'
O
O
Q
0) 0) � E O 7
X
7 7
Q
7
Q
0)
-
7
-
7
T
7
C
O
E
IL
y C7 Q w a a
w
ii LL
a
0
a
a
a
U
w
N
N
R
m
a)
U) 0)
U (7
0
y O
L � �
0 Q
L v) .N
V .E
r m E
E U <
Q
Q
Q E E
U (6
� U
(L
� Y
>O R
� > J
E
s
m
a
X
N
0
N
o!
U
N
O_
U1
O
a`
0
U
m
D
[�-
00
N
X
0
0
0
0
N
CO
00
LO
0
0
0
0
N
N
M
00
T
0
0
0
0
N
Ni
O
N
(O
O
Ln
0
0
0
C
(V
O
LO
T
LO
N
O
O
C D
C
T-
T
�
0
T
LO
B
0
a
04
Q
N
N
O T
EA
EA
EA
EA
EA
EA
EA
EA
EA
00
N
0
0
0
0
04 q9
00
LO
LO
O
O
O
O
N
00
Mq9T
T
0
0
0
0
q9T
N
N
O
O
LO
O
O
O
r
N
C)
LO
T
LO
C)
N
O
LO
LO
C
T-
T
(D
r
LO
LO
CD
N
Q
N
N
O T
q9T
T
N
P-
O
O
O
O
O
LO
I-t
00
r-
M
0
0
0
0
qqT
00
M
(O
(O
O
O
O
O
N
N
N�
N
Ln
O
O
O
00
LO
T
N
O
04
LO
LLO
r
CD
L6
N
O
T
W
�
a.
Q
LLB
O
LO
N
r-
O
O
O
O
O
M
00
00
O
O
O
O
O
O
LLI
P-
�
M
LO
r-
O
O
O
O
a
Ln
00
N
(O
(O
Ln
O
O
O
C
T
N
OT
T
O
LO
LO
V
N
0)
OZ
Ef}
EA
EA
EA
EA
EA
EA
EA
EA
LL
O
O
W
N
(O
O
O
O
O
O
00
M
O
O
O
O
O
O
O
W
Z
r-
LO
r
T
(p
O
O
O
O
U 1
LO
(O
T
O
LO
O
O
O
N
0)
qqT
T
r
N °
LO
LO
Q
Q
rn
J
N
M
J_
N
co
a�
L
LL
O
U_
C
O
0
U
d
cu
7
C
cl
O
O
N
�r_
Q
0
0)
fB
N
N
U
E
a�
a�
i
U
fB
O
O
N
N
p
LL
LB
N
U_
S
F
FD
Fu
o
U
o
o
+--
U
U
X
N
0
N
o!
U
N
O_
U1
O
a`
0
U
m
D
Village of Mount Prospect
Mount Prospect, Illinois
INTEROFFICE MEMORANDUM
TO: MICHAEL E. JANONIS, VILLAGE MANAGER
FROM: FINANCE DIRECTOR
DATE: DECEMBER 6, 2011
SUBJECT: FIXED ASSET VALUATION
PURPOSE:
Present for the Board's consideration a recommendation to utilize American Appraisal to
provide a fixed asset valuation for the period ending December 31, 2011.
BACKGROUND:
In June 2010, the Village solicited a Request for Proposal (RFP) for an appraisal of its fixed
asset inventory. The objective of the appraisal was to establish an accurate asset inventory
and to place values on the various village assets for financial reporting and insurance
purposes. A total of five firms responded to the solicitation, two were invited to make a
presentation in person. The finalists were rated based on their responses to the questions
in the RFP and the in- person interview. American Appraisal was selected to perform the
valuation. The initial valuation was completed as of December 31, 2010 and included a
complete physical inventory of all village assets in accordance with the Village's Fixed Asset
Policy. In addition, assets were tagged for future tracking purposes.
DISCUSSION:
There is a need to complete an update of the fixed asset valuation for the period ending
December 31, 2011. A full -scope appraisal is being sought to provide a year two valuation
of the village's assets. The full -scope valuation will consist of a physical on -site inspection
of all facilities for capital assets, noting additions and deletions and tagging of new assets to
be recorded. Based on the inventory American Appraisal will update the fixed asset and
insurance reports. Additionally, infrastructure assets will be updated in accordance with
GASB 34 (reporting for infrastructure assets). The cost of the full -scope appraisal is
$11,000.
The second -year valuation being recommended will provide a base for future fixed asset
updates to be performed on a limited service basis. During a limited service valuation the
Finance Department plays a more active role in tagging and updating assets for additions
and deletions. American Appraisal would be responsible for updating the accounting and
insurance reports and conducting an on -site review of the infrastructure assets and update
accordingly. The cost of a limited service valuation is $4,500.
Fixed Asset Valuation
December 6, 2011
Page 2
RECOMMENDATION:
It is recommended the Village approve the agreement for America Appraisal to conduct a
fixed asset valuation for the period ending December 31, 2011 for an amount not to exceed
$11,000.
Finance Director
DOE/
H:\ACCT \FASSETS \Fixed Asset Appraisal\Appraisal Services - 2011 Valuation.docx
Village of Mount Prospect
Mount Prospect, Illinois
INTEROFFICE MEMORANDUM
TO: MICHAEL E. JANONIS, VILLAGE MANAGER
FROM: FINANCE DIRECTOR
DATE: DECEMBER 5, 2011
SUBJECT: GENERAL AND AUTO LIABILITY THIRD -PARTY CLAIMS
ADMINISTRATION
PURPOSE:
To present a recommendation for renewal of the annual service agreement for third -
party claims administration for the year beginning January 1, 2012 and ending
December 31, 2012.
BACKGROUND:
To assist in the administration of general and auto liability claims the Village has
contracted out the service to a third -party administrator. The Village's current
agreement for claims administration expires on December 31, 2011. A new agreement
is needed at this time for the current provider to continue to service the Village.
DISCUSSION:
Gallagher Bassett Services (GBS) is the current service provider for general and auto
liability claims administration. During 2011, GBS acquired GAB Robins who had
provided this service to the Village since 1997. The agreement for 2012 contains no
changes to the terms and conditions or minimum annual fee from the prior year. Below
is a summary of fees for the prior year and 2012.
Service
2011 Rates
2012 Rates
Claims Administration
$ 1,000
$ 1,000
Simms Banking Fee
1,009
1,008
Minimum Annual Fee
8,000
8,000
Total Fee
$ 10,009
$ 10,008
The claims administration fee is a flat fee assessed annually for utilizing GBS services.
The Simms Banking fee is also an annual flat fee assessed for maintaining the escrow
and processing and making payment on claims. This service relieves the Village from
having to process payments internally.
General and Auto Liability Third -Party Claims Administration
December 5, 2011
Page 2
The Village is subject to an $8,000 minimum annual fee. Time and expense charges
are invoiced against the annual fee until the balance is exhausted. When the entire
annual fee is depleted, the Village will begin making payments for charges incurred in
managing the open claims. Our liability ends when all the claims for a particular period
are closed.
Our experience with GBS has been very positive to -date. There has been no change in
service levels as a result of the acquisition of GAB Robins by GBS. Communication
between the Finance Department, Corporation Counsel and GBS continues to be strong
which works to control overall claims costs. Based on our satisfaction with the service
provided and no changes to the funding schedule I recommend we continue the
relationship with GBS.
RECOMMENDATION:
It is recommended we approve the agreement for GBS to provide general and auto
liability claims administration services during 2012 according to the proposed funding
and fee schedule.
Finance Director
DOE/
Attachment
I: \Insurance \GAB -GBS \Renewal - 2012.docx
G�.
VILLAGE OF MOUNT PROSPECT
TIME AND EXPENSE HANDLING
COSTS AND TERMS
Effective Date 1/1/12 THRU 1/1/13
NEW CLAIMS
. .. .............. .................
......................
....................................
This material is the proprietary, confidential property of Gallagher Bassett Services, Inc. It has been provided to you for the sole purpose of
considering a quote for claims administration services. It is not to be duplicated or shared in any form with anyone other than the individuals of
such client that have a business need to know the information. It must be destroyed or returned to Gallagher Bassett Services, Inc. after its
intended use.
Gallagher Bassett Services, Inc. will not pay a fee, commission, or rebate to any party for the privilege of presenting our proposal or in order to
secure the awarding of any program to Gallagher Bassett Services.
*Simms banking used to be referred to as ACT (Automated Cash Transfer) with GAB Robins
LOP-deposit C&T 8-1 1.x1s
TILLA T10111 O
TIME AND EXPENSE HANDLING
COSTS AND
Date Effective
TERMS & • i OF A.
(1 ) This program is quoted at a total minimum fee of $10,008 (including the admin fee and Simms fee). This amount will
be billed quarterly throughout the contract year.
(2) Claims will be audited only after the minimum has been met and then at the 18th, 24th, 36th and 48th month.
(3) Claims will be handled on a Time and Expense basis. If you should decide to stop using GB in a specific state, the
existing open files can be returned to the client (contingent upon Carrier approval) at the client's expense.
Norte: There will be additional charges for ongoing Data Management (R /SX- FACS®), risxfacs.com users,
Administration, Banking fees and monthly reports for as long as GB handles claims.
( Data Management includes the following:
► New Claim Setup
► Historical Claims
► Monthly Report by Email or the Website
► Carrier Report Package by Email or Website
(5) Account Administration includes the following:
► Designated Account Manager
► Detailed Status Reports @$0
► Settlement Authority @$0
► Reserve Alerts @ $25,000
► Acknowledgement Letter
O Claim Reporting
► Directly reported to our Control Branch
(7) risxfacs.com : Standard internet browser access to Gallagher Bassett claim database
(8) Billing and Payment Terms: Fees will be billed quarterly during the calendar year. Fees are payable upon receipt of
the invoice. Gallagher Bassett reserves the right to charge 1 % per month, or the maximum legal rate, on balances
unpaid after 30 days.
(9) Material Change - GB reserves the right to modify its fees if:
► It is determined that the historical data upon which GB's fees and service charges developed were based upon
erroneous, obsolete or insufficient information, or that a change in Mt. Prospect's business will materially change
the nature and /or volume of its business or claims as contemplated at the inception of the Agreement.
► During the term of the Agreement, legislative and /or regulatory requirements materially impact or change the
scope of GB's services or responsibilities.
(1) Taxes - Applicable taxes will be added to the service fee where required
This material is the proprietary, confidential property of Gallagher Bassett Services, Inc. It has been provided to you for the sole purpose of
considering a quote for claims administration services. It is not to be duplicated or shared in any form with anyone other than the individuals of such
client that have a business need to know the information. It must be destroyed or returned to Gallagher Bassett Services, Inc. after its intended use.
Gallagher Bassett Services, Inc. will not pay a fee, commission, or rebate to any party for the privilege of presenting our proposal or in order to secure
the awarding of any program to Gallagher Bassett Services.
LOP - deposit C &T 8- 11.x1s
Claim Charges:
Time & Expense at standard published rates as determined by Brach location and adjuster expertise level.
Allocated Expenses: Shall be your responsibility and shall include, but not be limited to:
►
Legal Fees
►
Medical Examinations
►
Professional Photographs
►
Travel made at client's request
►
Costs for witness statements
►
Court reports
►
Medical records
►
Accident reconstruction
►
Experts' rehabilitation costs
►
Chemist
►
Fees for service of process
►
Collection cost payable to third parties on
►
Architects, contractors
subrogation
►
Engineer
►
Any other similar cost, fee or expense
►
Police, fire, coroner, weather, or other such reports
reasonably chargeable to the investigation,
►
Property damage appraisals
negotiation, settlement or defense of a claim
►
Sub rosa investigation
or loss which must have the explicit prior
►
Official documents and transcripts
approval of the client
►
Pre- and post - judgment interest paid
►
Outside Investigation
►
Subrogation at 15% of gross recovery
►
Index Bureau Reporting
►
Managed Care
►
Second Injury Fund Recovery
This material is the proprietary, confidential property of Gallagher Bassett Services, Inc. It has been provided to you for the sole purpose of
considering a quote for claims administration services. It is not to be duplicated or shared in any form with anyone other than the individuals of
such client that have a business need to know the information. It must be destroyed or returned to Gallagher Bassett Services, Inc. after its
intended use.
Gallagher Bassett Services, Inc. will not pay a fee, commission, or rebate to any party for the privilege of presenting our proposal or in order to
secure the awarding of any program to Gallagher Bassett Services.
3 LOP - deposit C &T 8- 11.x1s
Investigate, evaluate and adjudicate all third-party claims for which you may be legally obligated. Third-party claims
will be managed and administered in accordance with our product guidelines.
This material is the proprietary, confidential property of Gallagher Bassett Services, Inc. It has been provided to you for the sole purpose of
considering a quote for claims administration services. It is not to be duplicated or shared in any form with anyone other than the individuals of
such client that have a business need to know the information. It must be destroyed or returned to Gallagher Bassett Services, Inc. after its
intended use.
Gallagher Bassett Services, Inc. will not pay a fee, commission, or rebate to any party for the privilege of presenting our proposal or in order to
secure the awarding of any program to Gallagher Bassett Services.
LOP-deposit C&T 8-1 1.x1s
Village of Mount Prospect
Mount Prospect, Illinois
INTEROFFICE MEMORANDUM
TO: MICHAEL E. JANONIS, VILLAGE MANAGER
FROM: FINANCE DIRECTOR
DATE: DECEMBER 8, 2011
SUBJECT: VEHICLE LICENSING SOFTWARE AND ORDER FULFILLMENT SERVICE
PURPOSE:
Present for the Board's consideration a recommendation to purchase vehicle license software
and order fulfillment services through Third Millennium Associates (TMA).
BACKGROUND:
Village issued vehicle licenses are required for practically all licensed motor vehicles registered
in Mount Prospect. To manage the licensing process the village currently utilizes a custom
written program that is outdated and lacks certain features such as on -line purchase of licenses.
Finance staff has conducted a search for software solutions to replace the existing software.
With the software change, staff also wanted to address delays in processing that occur during
periods of extremely high volume by looking into outsourcing opportunities for a portion of the
license renewals. License renewals are sent out in the first week of February. The initial sales
period continues through April 30. The license period runs from May 1 to April 30. The Village
issues approximately 40,000 stickers annually. Of this amount, over 32,000 or 80% of the
renewals occur during the initial sales period.
DISCUSSION:
The current vehicle license software program is outdated and the underlying programming
language is no longer supported by the vendor. As a result, a search was needed to find
replacement software. Through the search process, Village staff has identified a
comprehensive web -based vehicle licensing software solution developed by Third Millennium
Associates (TMA) to complement the village -wide ERP system. The Village currently contracts
with TMA to provide our vehicle license and utility bill mailing service.
One feature of the new software will allow residents and businesses to purchase their license
on -line. This on -line feature addresses one of the goals established with the implementation of
the ERP system which was to allow individuals and businesses to apply, renew and pay for
licenses on -line. Although the V -Pay system is accessed through the Village website, the
software resides on a remote TMA server totally separated from the Village's financial
applications. This provides the utmost of security for the Village's network. Finally, although
this software is an "off- the - shelf' solution, it can be customized to meet the needs of the Village
without costly modifications.
In addition to providing a software solution to manage the licensing process, Third Millennium
also offers vehicle license order fulfillment. The Village can now outsource the processing of
first -time and renewal license applications processed through the V -Pay module or mailed to the
Vehicle Licensing Software and Order Fulfillment Services
December 8, 2011
Page 2
post office lock box. Although the Village currently utilizes a lockbox solution to take in
payments, order fulfillment is still done in- house. Order fulfillment through TMA will reduce the
lag time in processing a village sticker during the initial billing period from two weeks to two to
three days. Order fulfillment will also minimize the impact on regular village business conducted
over the counter and eliminate the need to bring in temporary help to assist with the backlog.
The cost of temporary help and staff overtime each year during the initial licensing period is
approximately $7,500.
The initial cost of the vehicle software, including V -Pay is $7,990. This one -time fee is
supported within the current ERP budget. Annual maintenance costs are $1,490. All future
modifications universal to TMA clients is included in the cost of annual maintenance.
The first -year cost of providing on -line purchasing of vehicle stickers through the V -Pay module
is $3,275. This cost assumes an adoption rate of 15% in the first year. The first -year cost of
order fulfillment for vehicle licenses purchased on -line or mailed to the lockbox total $11,770.
This cost assumes that 30% of applications are processed through the lockbox and the 15%
adoption rate of the V -Pay system. The Finance Department will be able to offset approximately
45% of the total annual total cost of implementing the V -Pay solution with order fulfillment
services using funds currently in the budget. A cost summary of all components of the proposal
is attached for your review.
The Village has utilized TMA to handle its annual vehicle sticker and twice - monthly utility bill
mailings since before 2003. Our experience has been very positive. TMA is responsive to
questions and interaction with Village staff is exceptional. I recommend we further our
relationship with TMA and utilize their comprehensive web -based vehicle licensing software
solution and order fulfillment service.
Review of the software and service agreements is currently being done by the Village's
Corporation Counsel. Pending Board approval, it is expected that the vehicle licensing
software, V -Pay module and order fulfillment services would be in place prior to the next license
period.
RECOMMENDATION:
It is recommended the Village Board accept the proposal from TMA to provide the Village with a
Vehicle License software solution and order fulfillment services at a cost not to exceed the
quoted amount.
Director of Finance
DOE/
I: \Vehicle License \VL Software Purchase.docx
m
E
E
3
N
N
O
V
U
's
w
U
N
Q
N
O
L
a
c
3
O
5
c
O
V
M y
C —
f6 i+
L N
H O
i V
d
a
N
C
O
E
fn
Q
C
O
um E
N 41
C ++
L i+
0
— O
� V
1 2
0
E
3 {,
c —
c N
Q O
V
E E
� N I
C
O O V
d
d
c Q
G
Ln
a
0
c
0
V
Q
Q
Q
N � t
O 0
O
0 O Ln
Ln
Ln
`O 0) a ,
E
`0
V V 0 O
C C N V >
c c L M 3
N N ^ = 0
C C ^ w
O 0
O
N t t
N N C C
7 7 O O O
C C
00 2 2
C C
Q Q Q m rn
O O O
O O O
O O Ln
ti Ln r
O O
O O
Ln Ln
fT fT
0)
to to
O O
O O
Ln Ln
rn rn
rn rn
� N
v
`m
3
0
V V_
N L
0 0
O O
N
N u
V �
t C
i
3
cr-
O
V)
C
o N
N
N �
u
V �
7 C
f1 Q
v
v �
� 3
� 3 0
d o v
� N
� LL
V ;
t
y V O
N N N
) V V N LL
N
J 9 N
V
�� O C N
t O C N to
> o N N O
U) C O Oo
C O
0 1 Q 1 C 0
0
O
f0
E
7
LL
fr Ln
f" Lf,
00
li" li"
c c
0 0
V V
Q Q
Q Q
Q Q
N N
N N
0 0
OR
O Ln
m ti
`O `O
K K
CL
D a n
4 Ln n
N fT
� N N
7 E E
O
Q Q Q
O O O
O O O
O Ln Ln
Ln � �
/} W N
l/T l/T
T
0
m
X v
O O
� J
V
O Q
O
N
'O N
V V V
Q 6
D
C C
� V V
� C C
Q � �