SAN JOAQUIN COUNCIL OF GOVERNMENTS
555 E. Weber Avenue x Stockton, California 95202 x P 209.235.0600 x F 209.235.0438 x www.sjcog.org Leo Zuber
CHAIR
Robert Rickman
VICE CHAIR
Diane Nguyen
EXECUTIVE DIRECTOR
Member Agencies
CITIES OF
ESCALON,
LATHROP,
LODI,
MANTECA,
RIPON,
STOCKTON,
TRACY,
AND
THE COUNTY OF SAN
JOAQUIN
April 4, 2022
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Dear MU.%ODFN:
Enclosed is a summary of the San Joaquin Council of Governments' Annual Financial Plan (AFP) for Fiscal Year 2022/23.
The SJCOG Board staff report is included in this letter as well as a copy of the adopting resolution. Pursuant to SJCOG's Joint Powers Agreement, following adoption of the budget by the SJCOG Board, it is to be delivered to member agencies for ratification by each governing body. Approval by a majority of the governing bodies representing 55% or more of the county's population is considered ratification.
Therefore, SJCOG requests you place SJCOG's Annual Financial Plan for Fiscal Year 2022/23 on a forthcoming agenda prior to June 30, 2022, for approval.
The Annual Financial Plan implements the FY 2022/23 Overall Work Program (OWP) that was also adopted by the SJCOG Board on March 24, 2022.
The attached proposed Annual Financial Plan (AFP) provides detail of revenues and expenditures by cost category and line item comparing the proposed FY 2022-2023 budgets with the current year (FY 2021-2022) adopted budget, as most recently amended, along with FY 2020-2021 actual expenditures. The total revenues and expenditures total $23,995,953.00. The proposed AFP represents the general fund budget for SJCOG. The revenues and expenditures in the AFP are the same as the Overall Work Program (OWP), however, presented in a traditional line-item format compared to the work element format of the OWP.
The attached includes a summary of revenues and expenditures in the AFP and schedules detailing each of those categories (Revenues, Service and Supplies, Transportation, Training and Travel, Professional Services and Fixed/Capital Assets).
The attached includes a summary of revenues and expenditures in the AFP and detail for each of those categories.
Readers should note several differences between SJCOG and its member agencies’ budgets:
x SJCOG revenue sources are quite different from our member agencies. x SJCOG employs staff on an at-will basis, vis-à-
vis civil service and has its own
employee handbook and policies.
x SJCOG has its own Financial and Accounting Policy guiding our financial matters including procurement procedures.
ATTACHMENT A
x SJCOG employees are exempted from Social Security except for Medicare. x As noted below, SJCOG offers a defined contribution retirement plan to its employees.
SJCOG has no CalPERS or post employments benefit obligations except limited sick leave conversion as noted.
The following assumptions are incorporated in the budget:
1. Work will not begin, and expenses will not be incurred unless anticipated revenue sources are secured.
2. The AFP anticipates SJCOG to be fully staffed. The budget includes a 5.94% pool that can be drawn upon for merit-based increases and potential promotions. The full impact of that pool is incorporated into the salary-driven benefits (retirement, Medicare, disability).
3. SJCOG has no significant liability exposure for post-employment benefits. a. The employee retirement program is a defined contribution program managed by the International City Managers Association Retirement Program (Mission Square Retirement).
b. SJCOG employee vacation accruals are capped at two times the individual’s annual leave.
c. Upon separation with 50 years of age or 20 years of SJCOG employment, an employee can convert accrued sick leave hours to be deposited into a Retirement Health Savings Account to pay for health-related expenses. The conversion is based upon the employee’s salary at retirement.
REVENUES
Compared to the current year amended AFP, SJCOG general fund operating revenues are proposed to decrease from $26,704,682.85 to $23,995,953.00, a decrease of $2,708,729.85.
Overall, federal funding for
general fund activities is
$619,632.58 or 8.54%
lower than FY 2021-22 due
primarily to consumption of
one year of Congestion
Mitigation/Air Quality
funds (CMAQ) for dibs,
SJCOG’s Transportation
Demand Management
program.
State funding sources are
lower $3,054,062.27 or 22.05% due to:
x $1,154,000 drawdown on prior year’s Freeway Service Patrol funding. x $1,900,000 is available for FY 22-23 future years of Freeway Service Patrol funding. x $472,543 drawdown has occurred on four years of Senate Bill 1 (SB1) Sustainable Transportation Planning Grants offset by a FY 22-23 allocation of $341,671. x There is $250,000 from the State Transportation Improvement Program (STIP) for planning.
ATTACHMENT A
x Expenditure of $2,211,597.07 from the state grant for Sustainable Transportation Equity Project (STEP).
x $31,777 is carried over from the prior year’s Affordable Housing & Sustainable Community grant.
Local revenues are higher by $955,965.00 or17.31% due to increased sales tax receipts bolstering the Local Transportation Fund by $512,165 and Measure K by $443,800.
EXPENDITURES
Salaries and Benefits are
proposed to decrease by
$4,886 or .9% from
$5,153,228.26 to
$5,148,342.22 compared
to the FY 21-22 amended
budget. The budget
includes a $200,000 or
5.68% of total salaries
pool for merit-based
raises. The salary-driven
benefits adjust
accordingly.
Services and Supplies are proposed to increase slightly by $42,500. Computer software and licensing has increased by $40,000 to support both a return to the office, working remotely and heightened cybersecurity. Non-capital equipment and furniture is increasing $15,000. Rents and leases-equipment is increased slightly by $6,000. General office supplies, postage and subscriptions are reduced a combined $18,500.
Transportation, Travel, and Training
Assuming work conditions are returning to normal, there will be more travel. In addition, with several new employees, more training expenses are expected. This budget is increased $34,000 up to $100,000. This will help to support such activities as the annual One Voice® trip.
Professional Services – Decreases $2,780,343.81 from FY 21-22 from $20,234,654.59 to 17,454,310.78
There is consumption of various grants and funding sources. For example, the SB-1 Sustainable Communities Grants consumed $560,000. The Regional Transportation Plan update is nearing the end of the cycle. This work consumed $322,000 in funding. The Sustainable Transportation Equity Project (STEP) has consumed $1,800,000.
Fixed Assets/capital remains the same as the previous year at $195,000.
Position Classification and Salary Schedule
Per board policy, the salary ranges at both the minimum and maximum levels are adjusted by the CPI change. The past year saw a 6.52% increase in CPI. This is not a 6.52% raise for all
ATTACHMENT A
employees, only and adjustment to the salary ranges to keep them competitive in the marketplace.
SJCOG staff would be pleased to appear before yo ur policymakers to answer any questions they might have regarding this matter. We request ratification prior to June 30, 2022. Please let me know when this will be on your agenda. If you have any questions regarding this matter, don't hesitate to contact me at 235-0600.
Thank you for your assistance.
Sincerely,
STEVE DIAL
Deputy Executive Director/Chief Financial Officer
Attachments:
R-22-68
FY 2022-23 Annual Financial Plan Staff Report
FY 2022-23 Annual Financial Plan Board Summary
ATTACHMENT A
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s
Eh
ϭϮ͕ϰϬϭ͕ϯϬϬ͘Ϭϲ Ϯϲ͕ϳϬϰ͕ϲϴϮ͘ϴϱ Ϯϯ͕ϵϵϱ͕ϵϱϯ͘ϬϬ ;Ϯ͕ϳϬϴ͕ϳϮϵ͘ϴϱͿ ͲϭϬ͘ϭϰй
yW
E/dhZ
^
^ĂůĂƌŝĞƐΘĞŶĞĨŝƚƐ ϰ͕Ϭϲϴ͕ϵϯϴ͘ϰϬ ϱ͕ϭϱϯ͕ϮϮϴ͘Ϯϲ ϱ͕ϭϰϴ͕ϯϰϮ͘ϮϮ ;ϰ͕ϴϴϲ͘ϬϰͿ ͲϬ͘Ϭϵй ^ĞƌǀŝĐĞƐΘ^ƵƉƉůŝĞƐ ϵϴϭ͕ϯϴϰ͘ϱϳ ϭ͕ϭϮϭ͕ϯϬϬ͘ϬϬ ϭ͕ϭϵϳ͕ϴϬϬ͘ϬϬ ϳϲ͕ϱϬϬ͘ϬϬ ϲ͘ϴϮй KĨĨŝĐĞ
džƉĞŶƐĞ Ϯϴϰ͕ϯϰϲ͘ϳϮ Ϯϲϭ͕ϱϬϬ͘ϬϬ Ϯϵϴ͕ϬϬϬ͘ϬϬ ϯϲ͕ϱϬϬ͘ϬϬ ϭϯ͘ϵϲй ŽŵŵƵŶŝĐĂƚŝŽŶƐ ϱϴ͕ϴϮϳ͘Ϭϳ ϲϬ͕ϬϬϬ͘ϬϬ ϲϬ͕ϬϬϬ͘ϬϬ Ͳ Ϭ͘ϬϬй DĞŵďĞƌƐŚŝƉƐ ϯϰ͕ϯϳϮ͘ϭϭ ϰϱ͕ϬϬϬ͘ϬϬ ϰϱ͕ϬϬϬ͘ϬϬ Ͳ Ϭ͘ϬϬй DĂŝŶƚĞŶĂŶĐĞͲ
ƋƵŝƉŵĞŶƚ ϰ͕ϱϯϭ͘ϲϰ ϭϬ͕ϬϬϬ͘ϬϬ ϭϬ͕ϬϬϬ͘ϬϬ Ͳ Ϭ͘ϬϬй ZĞŶƚƐΘ>ĞĂƐĞƐͲ
ƋƵŝƉŵĞŶƚ ϵϳ͕ϮϯϬ͘ϬϬ ϭϮϱ͕ϬϬϬ͘ϬϬ ϭϯϭ͕ϬϬϬ͘ϬϬ ϲ͕ϬϬϬ͘ϬϬ ϰ͘ϴϬй dƌĂŶƐƉŽƌƚĂƚŝŽŶ͕dƌĂǀĞůΘdƌĂŝŶŝŶŐ;/ŶΘKƵƚŽĨ^ƚĂƚĞͿ ϴ͕ϰϴϱ͘ϲϴ ϲϲ͕ϬϬϬ͘ϬϬ ϭϬϬ͕ϬϬϬ͘ϬϬ ϯϰ͕ϬϬϬ͘ϬϬ ϱϭ͘ϱϮй WƵďůŝĐĂƚŝŽŶƐΘ>ĞŐĂůEŽƚŝĐĞƐ ϴ͕ϱϯϵ͘ϱϮ ϳ͕ϱϬϬ͘ϬϬ ϳ͕ϱϬϬ͘ϬϬ Ͳ Ϭ͘ϬϬй /ŶƐƵƌĂŶĐĞ ϭϯϳ͕Ϭϰϲ͘ϴϯ ϭϰϲ͕ϯϬϬ͘ϬϬ ϭϰϲ͕ϯϬϬ͘ϬϬ Ͳ Ϭ͘ϬϬй ƵŝůĚŝŶŐKƉĞƌĂƚŝŽŶƐΘDĂŝŶƚĞŶĂŶĐĞ ϭϵϰ͕ϭϭϱ͘ϬϬ ϮϬϬ͕ϬϬϬ͘ϬϬ ϮϬϬ͕ϬϬϬ͘ϬϬ Ͳ Ϭ͘ϬϬй ^:K'ƵŝůĚŝŶŐĞďƚ^ĞƌǀŝĐĞWƌŝŶĐŝƉĂůĂŶĚ/ŶƚĞƌĞƐƚ ϭϱϯ͕ϴϵϬ͘ϬϬ ϮϬϬ͕ϬϬϬ͘ϬϬ ϮϬϬ͕ϬϬϬ͘ϬϬ Ͳ Ϭ͘ϬϬй Ͳ
WƌŽĨĞƐƐŝŽŶĂů^ĞƌǀŝĐĞƐ ϱ͕ϵϰϱ͕ϱϵϵ͘ϵϬ ϮϬ͕Ϯϯϰ͕ϲϱϰ͘ϱϵ ϭϳ͕ϰϱϰ͕ϯϭϬ͘ϳϴ ;Ϯ͕ϳϴϬ͕ϯϰϯ͘ϴϭͿ Ͳϭϯ͘ϳϰй ĂƉŝƚĂůKƵƚůĂLJ ϳϭ͕ϰϴϮ͘ϱϮ ϭϵϱ͕ϱϬϬ͘ϬϬ ϭϵϱ͕ϱϬϬ͘ϬϬ Ͳ Ϭ͘ϬϬй hŶĂůůŽĐĂƚĞĚͬZĞƐĞƌǀĞ
^:K'KW
Zd/E'
yW
E/dhZ
^ ϭϭ͕Ϭϲϳ͕ϰϬϱ͘ϯϵ Ϯϲ͕ϳϬϰ͕ϲϴϮ͘ϴϱ Ϯϯ͕ϵϵϱ͕ϵϱϯ͘ϬϬ ;Ϯ͕ϳϬϴ͕ϳϮϵ͘ϴϱͿ ͲϭϬ͘ϭϰй ^ĂŶ:ŽĂƋƵŝŶŽƵŶĐŝůŽĨ'ŽǀĞƌŶŵĞŶƚƐ
EEh>&/EE/>W>E
&ŝƐĐĂůzĞĂƌϮϬϮϮͬϮϬϮϯ
WƌŽƉŽƐĞĚ&ŝŶĂůDĂƌĐŚϮϰ͕ϮϬϮϮ
ATTACHMENT A
Z
s
Eh
&zϮϬϮϬͲϮϭ &zϮϬϮϭͲϮϮ &zϮϬϮϮͲϮϯ нͬͲ
ZĞǀĞŶƵĞ^ŽƵƌĐĞ ĐƚƵĂů ŵĚηϮ WƌŽƉŽƐĞĚ&ŝŶĂů ŚĂŶŐĞ
&
Z>'ZEd^
h͘^͘ĞƉĂƌƚŵĞŶƚŽĨdƌĂŶƐƉŽƌƚĂƚŝŽŶ͗
&ĞĚĞƌĂů,ŝŐŚǁĂLJĚŵŝŶŝƐƚƌĂƚŝŽŶ;W>Ϳ ϭ͕ϰϬϳ͕ϵϭϰΨ ϭ͕ϯϴϯ͕ϲϯϬΨ ϭ͕ϳϬϳ͕ϯϬϰΨ ϯϮϯ͕ϲϳϰΨ &ĞĚĞƌĂů,ŝŐŚǁĂLJĚŵŝŶŝƐƚƌĂƚŝŽŶ;W>&zϮϬͬϮϭͬKͿ ϯ͕ϴϴϱΨ ;ϯ͕ϴϴϱͿΨ &ĞĚĞƌĂůdƌĂŶƐŝƚĚŵŝŶŝƐƚƌĂƚŝŽŶDWKWůĂŶŶŝŶŐ;&dϱϯϬϯͿ Ϯϴϰ͕ϭϯϬΨ ϯϳϴ͕ϳϴϭΨ ϯϳϴ͕ϳϴϭΨ ͲΨ &ĞĚĞƌĂůdƌĂŶƐŝƚĚŵŝŶŝƐƚƌĂƚŝŽŶDWKWůĂŶŶŝŶŐ;&dϱϯϬϯ&zϭϵͬϮϬͬKͿ Ϯϭϭ͕ϵϬϭΨ ϳϮ͕ϯϵϮΨ ;ϳϮ͕ϯϵϮͿΨ &ĞĚĞƌĂůdƌĂŶƐŝƚĚŵŝŶŝƐƚƌĂƚŝŽŶDWKWůĂŶŶŝŶŐ;&dϱϯϬϯ&zϮϬͬϮϭͬKͿ ϰϱ͕ϳϲϵΨ ;ϰϱ͕ϳϲϵͿΨ Z^dWD>ϲϬϴϴ;ϬϲϴͿ/ͲϮϬϱDĂŶĂŐĞĚ>ĂŶĞƐtŝĚĞŶŝŶŐ ϭ͕ϲϬϯ͕ϯϮϭΨ Ϯ͕ϰϮϭ͕ϴϬϮΨ Ϯ͕ϰϮϭ͕ϴϬϮΨ ͲΨ dDͲDĞƌĐĞĚ'DY ϭϬϭ͕ϲϯϱΨ ϮϬϭ͕ϴϬϬΨ ϰϬ͕ϬϬϬΨ ;ϭϲϭ͕ϴϬϬͿΨ dDͲDĞƌĐĞĚ'DY ϱϲ͕ϱϬϳΨ ϰϴ͕ϯϲϱΨ ϳϱ͕ϬϬϬΨ Ϯϲ͕ϲϯϱΨ dDͲ^ƚĂŶK'DY ϯϲϴ͕ϱϲϮΨ ϱϴϬ͕ϵϱϴΨ ϱϲϲ͕ϴϬϬΨ ;ϭϰ͕ϭϱϴͿΨ DYdD ϭ͕ϯϯϯ͕ϭϲϵΨ Ϯ͕ϭϮϭ͕ϵϯϳΨ ϭ͕ϰϱϬ͕ϬϬϬΨ ;ϲϳϭ͕ϵϯϳͿΨ ϱ͕ϯϲϳ͕ϭϯϵΨ ϳ͕Ϯϱϵ͕ϯϮϬΨ ϲ͕ϲϯϵ͕ϲϴϳΨ ;ϲϭϵ͕ϲϯϯͿΨ ^dd
'ZEd^
ĂůŝĨŽƌŶŝĂĞƉĂƌƚŵĞŶƚŽĨdƌĂŶƐƉŽƌƚĂƚŝŽŶ͗
^d/WWůĂŶŶŝŶŐΘWƌŽŐƌĂŵŵŝŶŐ ϮϬϳ͕ϯϭϲΨ ϮϵϬ͕ϬϬϬΨ ϮϱϬ͕ϬϬϬΨ ;ϰϬ͕ϬϬϬͿΨ ^d/WWůĂŶŶŝŶŐΘWƌŽŐƌĂŵŵŝŶŐ&zϮϬͬϮϭĂƌƌLJŽǀĞƌ ϰϭ͕ϯϰϮΨ ϰϭ͕ϯϰϮΨ ͲΨ ;ϰϭ͕ϯϰϮͿΨ &zϭϳͬϭϴĂůƚƌĂŶƐ^ƵƐƚĂŝŶĂďůĞdƌĂŶƐƉŽƌƚĂƚŝŽŶWůĂŶŶŝŶŐ'ƌĂŶƚ;^ϭͿ ͲΨ ͲΨ ͲΨ &zϭϴͬϭϵĂůƚƌĂŶƐ^ƵƐƚĂŝŶĂďůĞdƌĂŶƐƉŽƌƚĂƚŝŽŶWůĂŶŶŝŶŐ'ƌĂŶƚ;^ϭͿ ϭϮϭ͕ϱϴϯΨ ͲΨ ͲΨ ͲΨ &zϭϵͬϮϬĂůƚƌĂŶƐ^ƵƐƚĂŝŶĂďůĞdƌĂŶƐƉŽƌƚĂƚŝŽŶWůĂŶŶŝŶŐ'ƌĂŶƚ;^ϭͿ ϭϱϯ͕ϱϴϴΨ ϭϴϭ͕ϰϴϴΨ ;ϭϴϭ͕ϰϴϴͿΨ &zϭϵͬϮϬĂůƚƌĂŶƐĚĂƉƚĂƚŝŽŶWůĂŶŶŝŶŐ'ƌĂŶƚ;^ϭͿ ϴϵ͕ϰϭϲΨ ϵϵ͕ϭϵϴΨ ;ϵϵ͕ϭϵϴͿΨ &zϮϬͬϮϭĂůƚƌĂŶƐ^ƵƐƚĂŝŶĂďůĞdƌĂŶƐƉŽƌƚĂƚŝŽŶWůĂŶŶŝŶŐ'ƌĂŶƚ;^ϭͿ ϮϮϭ͕ϰϴϳΨ ϭϯϮ͕ϯϮϱΨ ϭϮ͕ϴϯϳΨ ;ϭϭϵ͕ϰϴϴͿΨ &zϮϭͬϮϮĂůƚƌĂŶƐ^ƵƐƚĂŝŶĂďůĞdƌĂŶƐƉŽƌƚĂƚŝŽŶWůĂŶŶŝŶŐ'ƌĂŶƚ;^ϭͿ ϯϰϳ͕ϯϲϵΨ Ϯϳϱ͕ϬϬϬΨ ;ϳϮ͕ϯϲϵͿΨ &zϮϮͬϮϯĂůƚƌĂŶƐ^ƵƐƚĂŝŶĂďůĞdƌĂŶƐƉŽƌƚĂƚŝŽŶWůĂŶŶŝŶŐ'ƌĂŶƚ;^ϭͿ ϯϰϭ͕ϲϳϭΨ ϯϰϭ͕ϲϳϭΨ ^ƵďͲƌĞĐŝƉŝĞŶƚŽĨ^ϭŽŵƉĞƚŝƚŝǀĞWůĂŶŶŝŶŐ'ƌĂŶƚ;ŝƚLJŽĨ>ŽĚŝͿ ϰ͕ϴϯϳΨ ϵϮ͕ϱϭϯΨ ͲΨ ;ϵϮ͕ϱϭϯͿΨ ^ƚĂƚĞWůĂŶŶŝŶŐΘZĞƐĞĂƌĐŚ;&ŵƌůLJdZƵƌĂůWůĂŶŶŝŶŐƐƐŝƐƚĂŶĐĞͿ ϱϬ͕ϬϬϬΨ ϱϬ͕ϬϬϬΨ ͲΨ ;ϱϬ͕ϬϬϬͿΨ ĂůƚƌĂŶƐͲ&^W;/ͲϮϬϱͿ&zϭϴͲϭϵĂƌƌLJŽǀĞƌ&^WϭϵͲϲϬϴϴ;ϬϲϰͿ ϭϬϯ͕ϱϳϵΨ ͲΨ ĂůƚƌĂŶƐͲ&^W;/ͲϮϬϱͿ&zϭϵͲϮϬĂůůŽĐĂƚŝŽŶ&^WϮϬͲϲϬϴϴ;ϬϲϵͿ ϮϬϳ͕ϵϴϰΨ ϯϲϮ͕ϮϲϮΨ ͲΨ ;ϯϲϮ͕ϮϲϮͿΨ ĂůƚƌĂŶƐͲ&^W;/ͲϮϬϱͿ&zϮϬͲϮϭĂůůŽĐĂƚŝŽŶ&^WϮϭͲϲϬϴϴ;ϬϳϯͿ ϱϰϲ͕ϭϮϮΨ ϭϴϲ͕ϭϮϮΨ ;ϯϲϬ͕ϬϬϬͿΨ ĂůƚƌĂŶƐͲ&^W;/ͲϮϬϱͿ&zϮϭͲϮϮĂůůŽĐĂƚŝŽŶ&^WϮϭͲϲϬϴϴ;ϬϳϲͿ ϱϰϳ͕ϳϴϭΨ ϱϰϳ͕ϳϴϭΨ ͲΨ &ƌĞĞǁĂLJ^ĞƌǀŝĐĞWĂƚƌŽů;&^Wϭϴ^ϭϲϬϴϴͲϬϲϯͿĂƌƌLJŽǀĞƌ ϯϱ͕ϴϯϭΨ ͲΨ ;ϯϱ͕ϴϯϭͿΨ ĂůƚƌĂŶƐͲ&^Wϭϴ^ϭ&zϭϴͲϭϵĂůůŽĐĂƚŝŽŶ&^Wϭϵ^ϭͲϲϬϴϴ;ϬϲϲͿ ϯϳϰ͕ϵϬϱΨ ϭϭ͕ϲϳϵΨ ͲΨ ;ϭϭ͕ϲϳϵͿΨ ĂůƚƌĂŶƐͲ&^Wϭϵ^ϭ;ϲϬϴϴͲϬϳϬͿ&zϭϵͲϮϬĂůůŽĐĂƚŝŽŶ ϰϵϬ͕ϲϰϲΨ ϭϬϲ͕ϲϰϲΨ ;ϯϴϰ͕ϬϬϬͿΨ ĂůƚƌĂŶƐͲ&^WϮϭ^ϭ;ϲϬϴϴͲϬϳϰͿ&zϮϬͲϮϭĂůůŽĐĂƚŝŽŶ ϰϱϰ͕ϴϳϯΨ ϰϱϰ͕ϴϳϯΨ ͲΨ ĂůƚƌĂŶƐͲ&^WϮϭ^ϭ;ϲϬϴϴͲϬϳϳͿ&zϮϭͲϮϮĂůůŽĐĂƚŝŽŶ ϱϴϰ͕ϱϱϱΨ ϱϴϰ͕ϱϱϱΨ ͲΨ ĨĨŽƌĚĂďůĞ,ŽƵƐŝŶŐΘ^ƵƐƚĂŝŶĂďůĞŽŵŵƵŶŝƚŝĞƐ&zϭϵͬϮϬ
ŶƚĞƌƉƌŝƐĞͲ Ψ ͲΨ ͲΨ ĨĨŽƌĚĂďůĞ,ŽƵƐŝŶŐΘ^ƵƐƚĂŝŶĂďůĞŽŵŵƵŶŝƚŝĞƐ&zϮϬͬϮϭ
ŶƚĞƌƉƌŝƐĞ ϳ͕ϳϴϱΨ ϯϮ͕ϳϳϳΨ ϯϭ͕ϳϳϳΨ ;ϭ͕ϬϬϬͿΨ ^ƚĂƚĞdƌĂŶƐŝƚƐƐŝƐƚĂŶĐĞ ϭϬϱ͕ϵϯϵΨ ϭϯϮ͕ϴϱϬΨ ϭϰϱ͕ϴϲϯΨ ϭϯ͕ϬϭϯΨ ůĞĂŶDŽďŝůŝƚLJKƉƚŝŽŶƐWƌŽŐƌĂŵ;
sĂƌ^ŚĂƌĞͿ ϵϵϴ͕ϲϭϰΨ ϲϵϵ͕ϬϯϬΨ ;Ϯϵϵ͕ϱϴϰͿΨ ^:sZĞŐŝŽŶĂů
ĂƌůLJĐƚŝŽŶWůĂŶŶŝŶŐŽŵŵŝƚƚĞĞĨŽƌ,ŽƵƐŝŶŐ;Z
WͿ ϰϱ͕ϬϲϭΨ ϵϳϬ͕ϬϵϳΨ ϭ͕ϵϮϯ͕ϳϬϮΨ ϵϱϯ͕ϲϬϱΨ ^ƵƐƚĂŝŶĂďůĞdƌĂŶƐƉŽƌƚĂƚŝŽŶ
ƋƵŝƚLJWƌŽũĞĐƚ;^d
WͿ ϯϬ͕ϳϯϱΨ ϳ͕ϰϰϵ͕ϲϱϬΨ ϱ͕Ϯϯϴ͕ϬϱϯΨ ;Ϯ͕Ϯϭϭ͕ϱϵϳ͘ϬϳͿ ^hdKd> ϭ͕ϳϲϱ͕ϱϱϲ͘ϴϴ ϭϯ͕ϴϱϭ͕ϵϳϮΨ ϭϬ͕ϳϵϳ͕ϵϭϬΨ ;ϯ͕Ϭϱϰ͕ϬϲϮ͘ϮϳͿ >K>
d;>d&WůĂŶŶŝŶŐнdĚŵŝŶŝƐƚƌĂƚŝŽŶͿ ϭ͕ϳϮϯ͕ϲϳϬΨ ϭ͕ϰϳϯ͕ϵϬϬΨ ϭ͕ϵϴϲ͕ϬϲϱΨ ϱϭϮ͕ϭϲϱΨ DĞĂƐƵƌĞ<WƌŽũĞĐƚDĂŶĂŐĞŵĞŶƚ ϭ͕ϰϴϯ͕ϲϰϰΨ ϭ͕ϬϬϬ͕ϬϬϬΨ ϭ͕ϬϬϬ͕ϬϬϬΨ ͲΨ DĞĂƐƵƌĞ<ĚŵŝŶŝƐƚƌĂƚŝŽŶ ϭϴϳ͕ϯϱϲΨ ϲϳϭ͕ϬϬϬΨ ϵϭϮ͕ϬϬϬΨ Ϯϰϭ͕ϬϬϬΨ DĞĂƐƵƌĞ<ĚŝďƐ ϭϰϲ͕ϬϮϬΨ ϴϲϰ͕ϬϬϬΨ ϭ͕Ϭϲϲ͕ϴϬϬΨ ϮϬϮ͕ϴϬϬΨ Zd/& ϰϲϲ͕ϮϬϬΨ ϯϰϭ͕ϰϵϭΨ ϯϰϭ͕ϰϵϭΨ ͲΨ sĂůůĞLJDWKƐŝƌYƵĂůŝƚLJWůĂŶŶŝŶŐ ϭϲϴ͕ϮϭϮΨ ϮϬϬ͕ϬϬϬΨ ϮϬϬ͕ϬϬϬΨ ͲΨ dƌŝͲŽƵŶƚLJdƌĂǀĞůĞŵĂŶĚ;DĞƌĐĞĚ͕^ƚĂŶŝƐůĂƵƐ͕^ĂŶ:ŽĂƋƵŝŶͿ ͲΨ ^K'dD;dƌŝƉWůĂŶŶŝŶŐ^LJƐƚĞŵ͕ϱϭϭ͕ĚŝďƐͿ ϳϬ͕ϮϲϲΨ ϭϱϬ͕ϬϬϬΨ ϭϱϬ͕ϬϬϬΨ ͲΨ DĞƌĐĞĚͲDŽĚĞůŝŶŐ Ϯϴ͕ϮϳϵΨ ͲΨ ͲΨ ͲΨ ^K'&^WDĂƚĐŚ ϭϵϬ͕ϱϬϯΨ ϮϬϳ͕ϬϬϬΨ ϮϬϳ͕ϬϬϬΨ ͲΨ K'&ĞĞƐ ϭϬ͕ϬϬϬΨ ϭϬ͕ϬϬϬΨ ͲΨ ^:K'/ ϳϰϮ͕ϴϲϴΨ ϲϬϱ͕ϬϬϬΨ ϲϬϱ͕ϬϬϬ Ψ Ͳ Ψ ^hdKd> ϱ͕ϮϬϳ͕ϬϭϴΨ ϱ͕ϱϮϮ͕ϯϵϭ Ψ ϲ͕ϰϳϴ͕ϯϱϲ Ψ ϵϱϱ͕ϵϲϱ͘ϬϬ Kd,
Z
/ŶƚĞƌĞƐƚ ϵ͕ϵϮϰΨ ϮϬ͕ϬϬϬ Ψ ϮϬ͕ϬϬϬ Ψ Ͳ Ψ KƚŚĞƌ;>h&ĞĞƐнĚŽĐĨĞĞƐͿ ϱϭ͕ϲϲϮ Ψ ϱϭ͕ϬϬϬ Ψ ϲϬ͕ϬϬϬ Ψ ϵ͕ϬϬϬ Ψ ^hdKd> ϲϭ͕ϱϴϳΨ ϳϭ͕ϬϬϬ Ψ ϴϬ͕ϬϬϬ Ψ ϵ͕ϬϬϬ Ψ dKd> ϭϮ͕ϰϬϭ͕ϯϬϬ͘Ϭϲ Ψ Ϯϲ͕ϳϬϰ͕ϲϴϮ͘ϴϱ Ψ Ϯϯ͕ϵϵϱ͕ϵϱϯ͘ϬϬ Ψ ;Ϯ͕ϳϬϴ͕ϳϮϵ͘ϴϱͿ ^ĂŶ:ŽĂƋƵŝŶŽƵŶĐŝůŽĨ'ŽǀĞƌŶŵĞŶƚƐ
EEh>&/EE/>W>E
&ŝƐĐĂůzĞĂƌϮϬϮϮͬϮϬϮϯ
WƌŽƉŽƐĞĚ&ŝŶĂůDĂƌĐŚϮϰ͕ϮϬϮϮ
ATTACHMENT A
&zϮϬͲϮϭ &zϮϬϮϭͲϮ Ϯ &zϮϬϮϮͲϮϯ нͬͲ
dŝƚůĞ >ŝŶĞ/ƚĞŵĞƐĐƌŝƉƚŝŽŶ ĐƚƵĂů ŵĚηϮ WƌŽƉŽƐĞĚ&ŝŶĂů ŚĂŶŐĞ KĨĨŝĐĞ
džƉĞŶƐĞͲ'ĞŶĞƌĂů 'ĞŶĞƌĂů^ƵƉƉůŝĞƐ ϭϭ͕Ϯϰ ϬΨ ϯϱ͕ϬϬϬΨ ϮϬ͕ϬϬϬΨ ;ϭϱ͕ϬϬϬͿΨ ZĞĐŽŐŶŝƚŝŽŶƐ ͲΨ ϱϬϬΨ ϱϬϬΨ ͲΨ WƌŝŶƚŝŶŐ ϲϵϭΨ ϰ͕ϬϬϬΨ ϰ͕ϬϬϬΨ ͲΨ EŽŶĐĂƉŝƚĂů
ƋƵŝƉͬ&ƵƌŶŝƚƵƌĞ ϯϳ͕ϮϭϰΨ ϮϬ͕ϬϬϬΨ ϯϱ͕ϬϬϬΨ ϭϱ͕ϬϬϬΨ ŽŵƉƵƚĞƌ^ŽĨƚǁĂƌĞΘ>ŝĐĞŶƐĞ ϮϯϮ͕ϰϭϮΨ ϭϵϱ͕ϬϬϬΨ Ϯϯϱ͕ϬϬϬΨ ϰϬ͕ϬϬϬΨ KĨĨŝĐĞ
džƉĞŶƐĞͲ'ĞŶĞƌĂů^ƵďƚŽƚĂů Ϯϴϭ͕ϱϱ ϲΨ Ϯϱϰ͕ϱϬϬΨ Ϯϵϰ͕ϱϬϬΨ ϰϬ͕ϬϬϬΨ KĨĨŝĐĞ
džƉĞŶƐĞͲWŽƐƚĂŐĞ^ƵďƚŽƚĂů ϭ͕Ϭϴϱ Ψ ϯ͕ϬϬ ϬΨ ϭ͕ϱϬϬΨ ;ϭ͕ϱϬϬͿΨ KĨĨŝĐĞ
džƉĞŶƐĞͲ^ƵďƐĐƌŝƉƚŝŽŶƐ^ƵďƚŽƚĂů ϭ͕ϳϬϱ Ψ ϰ͕ϬϬ ϬΨ Ϯ͕ϬϬϬΨ ;Ϯ͕ϬϬϬͿΨ KĨĨŝĐĞ
džƉĞŶƐĞͲ^ƵďƚŽƚĂů Ϯϴϰ͕ϯϰ ϳΨ Ϯϲϭ͕ϱϬϬΨ Ϯϵϴ͕ϬϬϬΨ ϯϲ͕ϱϬϬΨ ŽŵŵƵŶŝĐĂƚŝŽŶƐͲ^ƵďƚŽƚĂů ϱϴ͕ϴϮϳ Ψ ϲϬ͕ϬϬ ϬΨ ϲϬ͕ϬϬϬΨ ͲΨ DĞŵďĞƌƐŚŝƉƐͲ^ƵďƚŽƚĂů ϯϰ͕ϯϳϮΨ ϰϱ͕ϬϬϬΨ ϰϱ͕ϬϬϬΨ ͲΨ DĂŝŶƚĞŶĂŶĐĞͲ
ƋƵŝƉŵĞŶƚͲ^ƵďƚŽƚĂů ϰ͕ϱϯϮΨ ϭϬ͕ϬϬϬΨ ϭϬ͕ϬϬϬΨ ͲΨ ZĞŶƚƐΘ>ĞĂƐĞƐͲ
ƋƵŝƉŵĞŶƚͲ^ƵďƚŽƚĂů ϵϳ͕ϮϯϬΨ ϭϮϱ͕ϬϬϬΨ ϭϯϭ͕ϬϬϬΨ ϲ͕ϬϬϬΨ WƵďůŝĐĂƚŝŽŶƐΘ>ĞŐĂůEŽƚŝĐĞƐͲ^ƵďƚŽƚĂů ϴ͕ϱϰ ϬΨ ϳ͕ϱϬϬΨ ϳ͕ϱϬϬΨ ͲΨ /ŶƐƵƌĂŶĐĞƐͲ^ƵďƚŽƚĂů ϭϯϳ͕Ϭϰ ϳΨ ϭϰϲ͕ϯϬϬΨ ϭϰϲ͕ϯϬϬΨ ͲΨ ƵŝůĚŝŶŐDĂŝŶƚĞŶĂŶĐĞͲ^ƵďƚŽƚĂů ϭϵϰ͕ϭϭϱ͘Ϭ Ϭ ϮϬϬ͕ϬϬϬΨ ϮϬϬ͕ϬϬϬΨ ͲΨ ƵŝůĚŝŶŐĞďƚ^ĞƌǀŝĐĞͲWƌŝŶĐŝƉůĞΘ/ŶƚĞƌĞƐƚ ϭϱϯ͕ϴϵϬ͘Ϭ Ϭ ϮϬϬ͕ϬϬϬΨ ϮϬϬ͕ϬϬϬΨ ͲΨ dKd>^
Zs/
^Θ^hWW>/
^ ϵϳϮ͕ϴϵ ϵΨ ϭ͕Ϭϱϱ͕ϯϬϬΨ ϭ͕Ϭϵϳ͕ϴϬϬΨ ϰϮ͕ϱϬϬΨ ^
Zs/
E^hWW>/
^
^ĂŶ:ŽĂƋƵŝŶŽƵŶĐŝůŽĨ'ŽǀĞƌŶŵĞŶƚƐ
EEh>&/EE/>W>E
&ŝƐĐĂůzĞĂƌϮϬϮϮͬϮϬϮϯ
WƌŽƉŽƐĞĚ&ŝŶĂůDĂƌĐŚϮϰ͕ϮϬϮϮ
ATTACHMENT A
WŽƐŝƚŝŽŶ DŝŶŝŵƵŵ DŝŶŝŵƵŵ DĂdžŝŵƵŵ DĂdžŝŵƵŵ
ϭϮŵŽŶƚŚ
ŚĂŶŐĞŝŶW/ WƌĞǀŝŽƵƐ EĞǁ WƌĞǀŝŽƵƐ EĞǁ
džĞĐƵƚŝǀĞŝƌĞĐƚŽƌ KEdZd KEdZd KEdZd KEdZd
'ZKhW
ĞƉƵƚLJ
džĞĐƵƚŝǀĞŝƌĞĐƚŽƌͬ&K ϲ͘ϱϮϮϬй ϭϳϯ͕ϵϴϰ͘ϬϬΨ ϭϴϱ͕ϯϯϭ͘ϮϰΨ Ϯϰϯ͕ϱϳϴ͘ϬϬΨ Ϯϱϵ͕ϰϲϰ͘ϭϲΨ 'ZKhW
ĞƉƵƚLJŝƌĞĐƚŽƌWůĂŶŶŝŶŐ ϲ͘ϱϮϮϬй ϭϱϯ͕ϵϰϲ͘ϬϬΨ ϭϲϯ͕ϵϴϲ͘ϯϲΨ Ϯϭϱ͕ϱϮϱ͘ϬϬΨ ϮϮϵ͕ϱϴϭ͘ϱϰΨ ĞƉƵƚLJŝƌĞĐƚŽƌWƌŽŐƌĂŵŵŝŶŐΘWƌŽũĞĐƚĞůŝǀĞƌLJ
'ZKhW
ϲ͘ϱϮϮϬй ϭϯϲ͕Ϯϯϱ͘ϬϬΨ ϭϰϱ͕ϭϮϬ͘ϮϱΨ ϭϵϬ͕ϳϯϬ͘ϬϬΨ ϮϬϯ͕ϭϲϵ͘ϰϭΨ 'ZKhW
ZĞŐŝŽŶĂůWůĂŶŶŝŶŐŽƌWƌŽŐƌĂŵŵŝŶŐDĂŶĂŐĞƌ ϲ͘ϱϮϮϬй ϭϮϭ͕Ϭϵϴ͘ϬϬΨ ϭϮϴ͕ϵϵϲ͘ϬϭΨ ϭϲϵ͕ϱϯϳ͘ϬϬΨ ϭϴϬ͕ϱϵϰ͘ϮϬΨ 'ZKhW
ϲ͘ϱϮϮϬй ϭϬϵ͕Ϭϵϳ͘ϬϬΨ ϭϭϲ͕ϮϭϮ͘ϯϭΨ ϭϱϮ͕ϳϯϲ͘ϬϬΨ ϭϲϮ͕ϲϵϳ͘ϰϰΨ ,ĂďŝƚĂƚŽŶƐĞƌǀĂƚŝŽŶWƌŽŐƌĂŵDĂŶĂŐĞƌ
DĂŶĂŐĞƌŽĨĚŵŝŶŝƐƚƌĂƚŝǀĞ^ĞƌǀŝĐĞƐ
/ŶĨŽƌŵĂƚŝŽŶdĞĐŚŶŽůŽŐLJDĂŶĂŐĞƌ
ŽŵŵƵŶŝĐĂƚŝŽŶƐDĂŶĂŐĞƌ
DĂŶĂŐĞƌŽĨ&ŝŶĂŶĐĞ
'ZKhW&
ϲ͘ϱϮϮϬй ϵϴ͕Ϯϴϲ͘ϬϬΨ ϭϬϰ͕ϲϵϲ͘ϮϭΨ ϭϯϳ͕ϲϬϬ͘ϬϬΨ ϭϰϲ͕ϱϳϰ͘ϮϳΨ ŚŝĞĨĐĐŽƵŶƚĂŶƚ
^ĞŶŝŽƌZĞŐŝŽŶĂůWůĂŶŶĞƌ
^ĞŶŝŽƌWƌŽŐƌĂŵ^ƉĞĐŝĂůŝƐƚ
'ZKhW'
ϲ͘ϱϮϮϬй ϴϴ͕ϱϰϲ͘ϬϬΨ ϵϰ͕ϯϮϬ͘ϵϳΨ ϭϮϯ͕ϵϲϰ͘ϬϬΨ ϭϯϮ͕Ϭϰϴ͘ϵϯΨ 'ZKhW, ϲ͘ϱϮϮϬй ϴϬ͕ϰϵϲ͘ϬϬΨ ϴϱ͕ϳϰϱ͘ϵϱΨ ϭϭϮ͕ϲϵϱ͘ϬϬΨ ϭϮϬ͕Ϭϰϰ͘ϵϳΨ ƐƐŽĐŝĂƚĞZĞŐŝŽŶĂůWůĂŶŶĞƌ
ƐƐŽĐŝĂƚĞ,ĂďŝƚĂƚWůĂŶŶĞƌ
WƵďůŝĐ/ŶĨŽƌŵĂƚŝŽŶKĨĨŝĐĞƌ
'ZKhW/
,ƵŵĂŶZĞƐŽƵƌĐĞƐƐƐŝƐƚĂŶƚ ϲ͘ϱϮϮϬй ϳϯ͕ϭϳϴ͘ϬϬΨ ϳϳ͕ϵϱϬ͘ϲϳΨ ϭϬϮ͕ϰϱϬ͘ϬϬΨ ϭϬϵ͕ϭϯϭ͘ϳϵΨ KĨĨŝĐĞĚŵŝŶŝƐƚƌĂƚŽƌ
'ZKhW: ϲ͘ϱϮϮϬй ϲϲ͕ϱϮϲ͘ϬϬΨ ϳϬ͕ϴϲϰ͘ϴϯΨ ϵϯ͕ϭϯϲ͘ϬϬΨ ϵϵ͕ϮϭϬ͘ϯϯΨ ƐƐŽĐŝĂƚĞWƌŽŐƌĂŵ^ƉĞĐŝĂůŝƐƚ
^ƚĂĨĨĐĐŽƵŶƚĂŶƚ
ŽŶƚƌĂĐƚͬ'ƌĂŶƚƐ^ƉĞĐŝĂůŝƐƚ
'ZKhW<
ϲ͘ϱϮϮϬй ϲϬ͕ϰϳϴ͘ϬϬΨ ϲϰ͕ϰϮϮ͘ϯϴΨ ϴϰ͕ϲϲϵ͘ϬϬΨ ϵϬ͕ϭϵϭ͘ϭϭΨ ƐƐŝƐƚĂŶƚZĞŐŝŽŶĂůWůĂŶŶĞƌ
ƐƐŝƐƚĂŶƚWƌŽŐƌĂŵ^ƉĞĐŝĂůŝƐƚ
ƐƐŝƐƚĂŶƚ,ĂďŝƚĂƚWůĂŶŶĞƌ
:ƵŶŝŽƌĐĐŽƵŶƚĂŶƚ
'ZKhW>
ϲ͘ϱϮϮϬй ϱϰ͕ϵϴϬ͘ϬϬΨ ϱϴ͕ϱϲϱ͘ϴϬΨ ϳϲ͕ϵϳϮ͘ϬϬΨ ϴϭ͕ϵϵϮ͘ϭϭΨ 'ZKhWD ϲ͘ϱϮϮϬй ϰϵ͕ϵϴϮ͘ϬϬΨ ϱϯ͕Ϯϰϭ͘ϴϯΨ ϲϵ͕ϵϳϱ͘ϬϬΨ ϳϰ͕ϱϯϴ͘ϳϳΨ ĚŵŝŶŝƐƚƌĂƚŝǀĞdĞĐŚŶŝĐŝĂŶ
ĐĐŽƵŶƚŝŶŐƐƐŝƐƚĂŶƚ//
'ZKhWE ϲ͘ϱϮϮϬй ϰϱ͕ϯϮϬ͘ϬϬΨ ϰϴ͕Ϯϳϱ͘ϳϳΨ ϲϯ͕ϰϰϴ͘ϬϬΨ ϲϳ͕ϱϴϲ͘ϬϴΨ 'ZKhWK ϲ͘ϱϮϮϬй ϰϭ͕ϵϲϯ͘ϬϬΨ ϰϰ͕ϲϵϵ͘ϴϯΨ ϱϴ͕ϳϰϴ͘ϬϬΨ ϲϮ͕ϱϳϵ͘ϱϰΨ ĐĐŽƵŶƚŝŶŐƐƐŝƐƚĂŶƚ/
WK^/d/KE>^^/&/d/KE^Θ^>Zz^,
h>
EEh>
WƌŽƉŽƐĞĚDĂƌĐŚϮϰ͕ϮϬϮϮͲ
ĨĨĞĐƚŝǀĞ:ƵůLJϭ͕ϮϬϮϮ
ATTACHMENT A
&zϮϬͲϮϭ &zϮϬϮϭͲϮϮ &zϮϬϮϮͲϮϯ нͬͲ
ĐƚƵĂů ŵĚηϮ WƌŽƉŽƐĞĚ&ŝŶĂů ŚĂŶŐĞ
/ŶĂŶĚKƵƚŽĨ^ƚĂƚĞdƌĂǀĞů ϭ͕ϰϱϴ Ψ ϰϱ͕ϬϬϬ Ψ ϳϮ͕ϬϬϬ Ψ Ϯϳ͕ϬϬϬΨ dƌĂŝŶŝŶŐ ϳ͕ϬϮϴΨ ϮϬ͕ϬϬϬΨ Ϯϱ͕ϬϬϬΨ ϱ͕ϬϬϬΨ ZŝĚĞƐŚĂƌĞ/ŶĐĞŶƚŝǀĞ ͲΨ ϭ͕ϬϬϬΨ ϯ͕ϬϬϬΨ Ϯ͕ϬϬϬΨ dƌĂŶƐƉŽƌƚĂƚŝŽŶΘdƌĂǀĞůͲ^ƵďƚŽƚĂů ϴ͕ϰϴϲΨ ϲϲ͕ϬϬϬΨ ϭϬϬ͕ϬϬϬΨ ϯϰ͕ϬϬϬΨ ^ĂŶ:ŽĂƋƵŝŶŽƵŶĐŝůŽĨ'ŽǀĞƌŶŵĞŶƚƐ
EEh>&/EE/>W>E
&ŝƐĐĂůzĞĂƌϮϬϮϮͬϮϬϮϯ
WƌŽƉŽƐĞĚ&ŝŶĂůDĂƌĐŚϮϰ͕ϮϬϮϮ
dƌĂŶƉŽƌƚĂƚŝŽŶdƌĂǀĞůΘdƌĂŝŶŝŶŐ
ATTACHMENT A
&zϮϬͲϮϭ &zϮϬϮϭͲϮ Ϯ &zϮϬϮϮͲϮϯ нͬͲ
tŽƌŬ
ůĞŵĞŶƚEŽͬ͘WƌŽũĞĐƚĞƐĐƌŝƉƚŝŽŶ ĐƚƵĂů ŵĚηϮ WƌŽƉŽƐĞĚ&ŝŶĂů ŚĂŶŐĞ ϲϬϭ͘ϬϭͲͲZĞŐŝŽŶĂůdƌĂŶƐƉŽƌƚĂƚŝŽŶWůĂŶ ϳϲ͕ϮϳϵΨ ϰϳϭ͕ϴϴϯΨ ϭϱϬ͕ϬϬϬΨ ;ϯϮϭ͕ϴϴϯͿΨ ϲϬϭ͘ϬϭϭͲͲZĞŐŝŽŶĂůdƌĂŶƐƉŽƌƚĂƚŝŽŶWůĂŶ;,^Ϳ ϯϮ͕ϬϬϬΨ ϯϭ͕ϳϳϳ Ψ ;ϮϮϯͿ Ψ ϲϬϭ͘ϬϭϮͲͲ^^/ŵƉůĞŵĞŶƚĂƚŝŽŶ&zϭϳͬϭϴ^ϭŐƌĂŶƚ ͲΨ Ͳ Ψ Ͳ Ψ Ͳ Ψ ϲϬϭ͘ϬϭϯͲͲ^^/ŵƉůĞŵĞŶƚĂƚŝŽŶ&zϭϴͬϭϵ^ϭŐƌĂŶƚ ϰϳ͕ϯϬϰΨ ͲΨ ͲΨ Ͳ Ψ ϲϬϭ͘ϬϭϰͲͲ^^/ŵƉůĞŵĞŶƚĂƚŝŽŶ&zϭϵͬϮϬ^ϭŐƌĂŶƚ ϭϱϳ͕ϱϮϬΨ ϮϬϬ͕ϬϬϬΨ ͲΨ ;ϮϬϬ͕ϬϬϬͿΨ ϲϬϭ͘ϬϭϱͲͲϭϵͬϮϬĂůƚƌĂŶƐĚĂƉƚĂƚŝŽŶWůĂŶŶŝŶŐŐƌĂŶƚ^ϭ ϲϮ͕ϮϳϭΨ ϭϬϬ͕ϬϬ ϬΨ ͲΨ ;ϭϬϬ͕ϬϬϬͿΨ ϲϬϭ͘ϬϭϲͲͲ^^/ŵƉůĞŵĞŶƚĂƚŝŽŶ&zϮϬͬϮϭ^ϭŐƌĂŶƚ ϮϴϬ͕ϱϮϱΨ ϭϰϭ͕Ϭϳ ϰΨ ϭϰϭ͕ϬϳϰΨ Ͳ Ψ ϲϬϭ͘ϬϭϳͲͲ^^/ŵƉůĞŵĞŶƚĂƚŝŽŶ&zϮϭͬϮϮ^ϭŐƌĂŶƚ ͲΨ ϮϬϬ͕ϬϬ ϬΨ ϭϮ͕ϴϯϳΨ ;ϭϴϳ͕ϭϲϯͿΨ ϲϬϭ͘ϬϭϳͲͲ^^/ŵƉůĞŵĞŶƚĂƚŝŽŶ&zϮϭͬϮϮ^ϭŐƌĂŶƚ ͲΨ ϯϰϳ͕ϯϲϵΨ Ϯϳϱ͕ϬϬ ϬΨ ;ϳϮ͕ϯϲϵͿΨ ϲϬϭ͘ϬϭϴͲͲ^^/ŵƉůĞŵĞŶƚĂƚŝŽŶ&zϮϮͬϮϯ^ϭŐƌĂŶƚ ϯϰϭ͕ϲϳϭΨ ϯϰϭ͕ϲϳϭ Ψ ϲϬϭ͘ϬϮͲͲZĞŐŝŽŶĂůWůĂŶŶŝŶŐ^ƚƵĚŝĞƐ ϯϴ͕ϯϬϭΨ ϯϬ͕ϬϬϬ Ψ ϯϬ͕ϬϬϬ Ψ Ͳ Ψ ϲϬϮ͘ϬϭͲͲZd/W ͲΨ Ͳ Ψ ϲϬϯ͘ϬϭͲͲZŽĂĚΘ^ƚƌĞĞƚDŽŶŝƚŽƌŝŶŐ ϰϯϬΨ ϵϬϬ͕ϬϬ ϬΨ ϵϬϬ͕ϬϬϬΨ Ͳ Ψ ϲϬϯ͘ϬϭϱͲͲ/ͲϮϬϱDĂŶĂŐĞĚ>ĂŶĞƐtŝĚĞŶŝŶŐWƌŽũĞĐƚ Ϯ͕ϬϬϴ͕ϰϬϳΨ Ϯ͕ϬϬϬ͕ϬϬ ϬΨ Ϯ͕ϬϬϬ͕ϬϬϬΨ Ͳ Ψ ϲϬϯ͘ϬϮͲͲdƌĂŶƐŝƚŽŽƌĚŝŶĂƚŝŽŶ ͲΨ
ϲϬϯ͘ϬϯͲͲdƌĂŶƐƉŽƌƚĂƚŝŽŶŝƌYƵĂůŝƚLJ ϭϰϯ͕ϰϯϲΨ ϮϬϬ͕ϬϬϬΨ ϮϬϬ͕ϬϬϬΨ Ͳ Ψ ϲϬϯ͘ϬϰͲͲ'ŽŽĚƐDŽǀĞŵĞŶƚ ͲΨ
ϲϬϯ͘ϬϰϭͲͲ'ŽŽĚƐDŽǀĞŵĞŶƚWĂƌƚŶĞƌƐŚŝƉWůĂŶŶŝŶŐ'ƌĂŶƚ ͲΨ ϳϬϭ͘ϬϭͲͲdĞĐŚŶŝĐĂůƐƐŝƐƚĂŶĐĞ Ϯϰ͕ϴϱ ϰΨ ϵϳ͕ϯϱϬΨ ϵϳ͕ϯϱϬΨ Ͳ Ψ ϴϬϭ͘ϬϭͲͲ/ŶƚĞƌŐŽǀĞƌŶŵĞŶƚĂůŽŽƌĚŝŶĂƚŝŽŶ ϭϮϬ͕ϬϳϯΨ ϭϯϬ͕ϬϬ ϬΨ ϭϯϬ͕ϬϬϬΨ Ͳ Ψ ϴϬϭ͘ϬϭϮͲͲ/ŶƚĞƌŐŽǀĞƌŶŵĞŶƚĂůŽŽƌĚŝŶĂƚŝŽŶ;^ƚ͘WůŶ͘ΘZĞĂƐͿ ϱϬ͕ϬϬϬΨ ϱϬ͕ϬϬϬ Ψ Ͳ Ψ ;ϱϬ͕ϬϬϬͿΨ ϴϬϭ͘ϬϮͲͲWƌŽũĞĐƚŝŽŶƐΘ&ŽƌĞĐĂƐƚƐ ϳϮ͕ϬϱϴΨ ϭϰϬ͕ϬϬ ϬΨ ϭϰϬ͕ϬϬϬΨ Ͳ Ψ ϴϬϭ͘ϬϯͲͲŝƌƉŽƌƚ>ĂŶĚhƐĞŽŵŵŝƐƐŝŽŶ ϭϬ͕ϬϬϬΨ ϭϬ͕ϬϬϬΨ Ͳ Ψ ϴϬϭ͘ϬϰͲͲŽŶŐĞƐƚŝŽŶDĂŶĂŐĞŵĞŶƚ ϴϭ͕ϴϳϮΨ ϱϬ͕ϬϬϬ Ψ ϱϬ͕ϬϬϬ Ψ Ͳ Ψ ϴϬϭ͘ϬϱͲͲZĞŐŝŽŶĂůWůĂŶŶŝŶŐ ϵ͕ϱϬϲΨ ϭϱ͕ϬϬϬ Ψ ϭϱ͕ϬϬϬ Ψ Ͳ Ψ ϴϬϭ͘ϬϲͲͲsĂůůĞLJDWKŽŽƌĚŝŶĂƚŝŽŶ ϭϴ͕ϮϭϮ Ψ ϰϱ͕ϬϬϬ Ψ ϰϱ͕ϬϬϬ Ψ Ͳ Ψ ϴϬϭ͘ϬϵͲͲ^:K'/ŶĐ ͲΨ ϴϱ͕ϬϬϬΨ ϴϱ͕ϬϬϬ Ψ Ͳ Ψ ϵϬϭ͘ϬϭͲͲDĞĂƐƵƌĞ< ϭϵ͕ϭϵϰΨ ϱϬ͕ϬϬϬΨ ϱϬ͕ϬϬϬΨ Ͳ Ψ ϵϬϭ͘ϬϮͲͲZd/& ϱ͕ϱϴϲΨ ϭϱ͕ϬϬϬΨ ϭϱ͕ϬϬϬΨ Ͳ Ψ ϵϬϭ͘ϬϯͲͲ^ŵĂƌƚ'ƌŽǁƚŚ ͲΨ
ϭϬϬϭ͘ϬϭͲͲK'KtW ϭϯ͕ϴϭϬΨ ϱ͕ϬϬϬ Ψ ϱ͕ϬϬϬ Ψ Ͳ Ψ ϭϬϬϭ͘ϬϮͲͲdĚŵŝŶŝƐƚƌĂƚŝŽŶ ϭϱϴ͕ϲϭ ϰΨ ϯϬϬ͕ϬϬϬΨ ϮϱϬ͕ϬϬϬΨ ;ϱϬ͕ϬϬϬͿΨ ϭϬϬϭ͘ϬϯͲͲŽŵŵƵŶŝƚLJ/ŶǀŽůǀĞŵĞŶƚ ϰϲ͕ϰϮϵΨ Ϯϱ͕ϬϬϬ Ψ Ϯϱ͕ϬϬϬ Ψ Ͳ Ψ ϭϬϬϭ͘ϬϰͲͲ&^ddDĂŶĂŐĞŵĞŶƚ ͲΨ
ϭϭϬϭ͘ϬϭͲͲdƌĂŶƐƉŽƌƚĂƚŝŽŶĞŵĂŶĚDĂŶĂŐĞŵĞŶƚ ϭ͕ϰϴϬ͕ϳϰϰΨ Ϯ͕ϭϯϱ͕ϳϭϯΨ ϭ͕ϵϳϯ͕ϵϭϯΨ ;ϭϲϭ͕ϴϬϬͿΨ ϭϭϬϭ͘ϬϯͲͲdƌĂŶƐƉŽƌƚĂƚŝŽŶĞŵĂŶĚDĂŶĂŐĞŵĞŶƚ ͲΨ ϭϮϬϭ͘ϬϭͲͲ&ƌĞĞǁĂLJ^ĞƌǀŝĐĞWĂƚƌŽů ϴϯϯ͕ϲϴ ϰΨ ϯ͕Ϭϯϰ͕ϱϱϱΨ Ϯ͕Ϯϭϵ͕ϵϬϯΨ ;ϴϭϰ͕ϲϱϮͿΨ ϭϮϬϭ͘ϬϯͲ^:K'/ŶƚĞƌŶƐ ͲΨ
ϭϯϬϭ͘ϬϭͲWĞƌĨŽƌŵĂŶĐĞĂƐĞĚWůĂŶŶŝŶŐĂŶĚWƌŽŐƌĂŵŵŝŶŐ ͲΨ ϭϯϱϬ͘ϬϭͲ^:sZĞŐŝŽŶĂů
ĂƌůLJĐƚŝŽŶWůĂŶŶŝŶŐŽŵŵŝƚƚĞĞĨŽƌ,ŽƵƐŝŶŐ;Z
WͿ ϲ͕ϴϴϳΨ ϴϰϵ͕ϬϵϳΨ ϭ͕ϵϮϯ͕ϳϬϮΨ ϭ͕Ϭϳϰ͕ϲϬϱ Ψ ϭϯϳϱ͘ϬϭͲ^ƵƐƚĂŝŶĂďůĞdƌĂŶƐƉŽƌƚĂƚŝŽŶ
ƋƵŝƚLJWƌŽũĞĐƚ;^d
WͿ ϭϳ͕ϵϭϱΨ ϳ͕Ϭϰϵ͕ϲϱ ϬΨ ϱ͕Ϯϯϴ͕ϬϱϯΨ ;ϭ͕ϴϭϭ͕ϱϵϳͿΨ ϭϯϴϬ͘ϬϭͲDKǀŽƵĐŚĞƌƉƌŽŐƌĂŵ ͲΨ ϵϵϴ͕ϬϬ ϬΨ ϲϵϵ͕ϬϯϬΨ ;Ϯϵϴ͕ϵϳϬͿΨ /ŶĚŝƌĞĐƚ ϭϳϭ͕ϲϴϵΨ ϱϮϳ͕ϵϲϯΨ ϰϬϬ͕ϬϬϬΨ ;ϭϮϳ͕ϵϲϯͿΨ dKd> ϱ͕ϵϰϱ͕ϲϬϬΨ ϮϬ͕Ϯϯϰ͕ϲϱϱΨ ϭϳ͕ϰϱϰ͕ϯϭϭΨ ;Ϯ͕ϳϴϬ͕ϯϰϰͿΨ ^ĂŶ:ŽĂƋƵŝŶŽƵŶĐŝůŽĨ'ŽǀĞƌŶŵĞŶƚƐ
&ŝƐĐĂůzĞĂƌϮϬϮϮͬϮϬϮϯ
WƌŽƉŽƐĞĚ&ŝŶĂůDĂƌĐŚϮϰ͕ϮϬϮϮ
EEh>&/EE/>W>E
WZK&
^^/KE>^
Zs/
^
ATTACHMENT A
&zϮϬͲϮϭ &zϮϬϮϭͲϮϮ &zϮϬϮϮͲϮϯ нͬͲ
dŝƚůĞ ĞƐĐƌŝƉƚŝŽŶ ĐƚƵĂů ŵĚηϮ WƌŽƉŽƐĞĚ&ŝŶĂů ŚĂŶŐĞ
KĨĨŝĐĞ&ƵƌŶŝƚƵƌĞͬ
ƋƵŝƉŵĞŶƚ ϭϬ͕ϬϬϬΨ ϭϬ͕ϬϬϬΨ Ͳ Ψ ZĞƉůĂĐĞŵĞŶƚWƌŝŶƚĞƌƐ;ϮͿ ͲΨ ͲΨ ͲΨ Ͳ Ψ ^ĞƌǀĞƌhƉŐƌĂĚĞ ϭϬ͕ϯϬϴΨ ϮϬ͕ϱϬϬΨ ϮϬ͕ϱϬϬΨ Ͳ Ψ
ZWĐĐŽƵŶƚŝŶŐ^LJƐƚĞŵ ͲΨ ͲΨ ͲΨ Ͳ Ψ ƵƐƚŽŵĞƌZĞůĂƚŝŽŶDĂŶĂŐĞŵĞŶƚ Ϯϱ͕ϬϬϬΨ Ϯϱ͕ϬϬϬΨ Ͳ Ψ ŽŵƉƵƚĞƌhƉŐƌĂĚĞƐ ϱϭ͕ϮϬϱΨ ϮϬ͕ϬϬϬΨ ϮϬ͕ϬϬϬΨ Ͳ Ψ ĂƉŝƚĂůŝnjĞĚƵŝůĚŝŶŐDĂŝŶƚĞŶĂŶĐĞͬhƉŐƌĂĚĞƐ ϵ͕ϵϳϬΨ ϭϮϬ͕ϬϬϬΨ ϭϮϬ͕ϬϬϬΨ Ͳ Ψ dKd> ϳϭ͕ϰϴϯΨ ϭϵϱ͕ϱϬϬΨ ϭϵϱ͕ϱϬϬΨ Ͳ Ψ ^ĂŶ:ŽĂƋƵŝŶŽƵŶĐŝůŽĨ'ŽǀĞƌŶŵĞŶƚƐ
EEh>&/EE/>W>E
&ŝƐĐĂůzĞĂƌϮϬϮϮͬϮϬϮϯ
WƌŽƉŽƐĞĚ&ŝŶĂůDĂƌĐŚϮϰ͕ϮϬϮϮ
&/y
^^
d^
ATTACHMENT A
^ĂŶ:ŽĂƋƵŝŶŽƵŶĐŝůŽĨ'ŽǀĞƌŶŵĞŶƚƐ
^d&&>>Kd/KE
ƉƉƌŽǀĞĚDĂƌĐŚϮϱ͕ϮϬϮϭ
ŵĞŶĚŵĞŶƚηϭKĐƚŽďĞƌϮϴ͕ϮϬϮϭ
ϯͬϮϱͬϮϬϮϭ ϭϬͬϮϴͬϮϬϮϭ ϯͬϮϰͬϮϬϮϮ
WƌŽƉŽƐĞĚ
WŽƐŝƚŝŽŶ ϮϬϮϭͲϮϮ ϮϬϮϭͲϮϮ ϮϬϮϮͲϮϯ
džĞĐƵƚŝǀĞŝƌĞĐƚŽƌ ϭ ϭ ϭ
ĞƉƵƚLJ
džĞĐƵƚŝǀĞŝƌĞĐƚŽƌͬŚŝĞĨ&ŝŶĂŶĐŝĂůKĨĨŝĐĞƌ ϭ ϭ ϭ
ĞƉƵƚLJŝƌĞĐƚŽƌ Ϯ Ϯ Ϯ
WƌŽũĞĐƚDĂŶĂŐĞƌ,ĂďŝƚĂƚ ϭ ϭ ϭ
DĂŶĂŐĞƌŽĨ&ŝŶĂŶĐĞ ϭ ϭ
WƵďůŝĐŽŵŵƵŶŝĐĂƚŝŽŶƐKĨĨŝĐĞƌ ϭ ϭ ϭ
^ĞŶŝŽƌZĞŐŝŽŶĂůWůĂŶŶĞƌ ϰ ϰ ϰ
^ĞŶŝŽƌWƌŽŐƌĂŵ^ƉĞĐŝĂůŝƐƚ ϭ ϭ ϭ
ŚŝĞĨĐĐŽƵŶƚĂŶƚ ϭ ϭ Ϭ
ƐƐŝƐƚĂŶƚͬƐƐŽĐŝĂƚĞZĞŐŝŽŶĂůdƌĂŶƐƉŽƌƚĂƚŝŽŶWůĂŶŶĞƌ ϲ ϯ ϰ ƐƐŝƐƚĂŶƚͬƐƐŽĐŝĂƚĞWƌŽŐƌĂŵ^ƉĞĐŝĂůŝƐƚ Ϯ Ϯ ϭ
ƐƐŝƐƚĂŶƚͬƐƐŽĐŝĂƚĞ,ĂďŝƚĂƚWůĂŶŶĞƌ ϭ ϭ ϭ
WůĂŶŶĞƌdĞĐŚ ϭ Ϭ ϭ
ĚŵŝŶŝƐƚƌĂƚŝǀĞŶĂůLJƐƚ Ϭ Ϭ Ϭ
ĚŵŝŶŝƐƚƌĂƚŝǀĞdĞĐŚŶŝĐŝĂŶ ϯ ϰ ϱ
DĂŶĂŐĞƌŽĨĚŵŝŶŝƐƚƌĂƚŝǀĞ^ĞƌǀŝĐĞƐ ϭ ϭ Ϭ
/ŶĨŽƌŵĂƚŝŽŶdĞĐŚŶŽůŽŐLJDĂŶĂŐĞƌ ϭ ϭ ϭ
KĨĨŝĐĞĚŵŝŶŝƐƚƌĂƚŽƌ ϭ ϭ ϭ
ĚŵŝŶŝƐƚƌĂƚŝǀĞůĞƌŬ/ͬ// Ϭ Ϭ Ϭ
^ĞŶŝŽƌĐĐŽƵŶƚĂŶƚ ϭ ϭ ϭ
:ƵŶŝŽƌĐĐŽƵŶƚĂŶƚ ϭ ϭ ϭ
ŽŶƚƌĂĐƚͬ'ƌĂŶƚ^ƉĞĐŝĂůŝƐƚ ϭ Ϭ Ϭ
WĂLJƌŽůů^ƉĞĐŝĂůŝƐƚͲ,ZƐƐŝƐƚĂŶƚ ϭ Ϭ Ϭ
ĐĐŽƵŶƚŝŶŐƐƐŝƐƚĂŶƚƐ/ͬ// Ϯ ϯ Ϯ
dKd> ϯϰ ϯϭ ϯϬ
ZĞŐƵůĂƌWŽƐŝƚŝŽŶƐ͗ ϯϰ ϯϰ ϯϰ
/ŶƚĞƌŶƐͬdĞŵƉŽƌĂƌLJͬWĂƌƚͲdŝŵĞWŽƐŝƚŝŽŶƐ͗ ϯ Ϭ Ϯ
ATTACHMENT A