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10/16/2019 02 Council Review of Proposed 2020 Budget - 3 of 4 -o? 41 BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEM ENT Item No. 2. For Meeting of: October 16, 2019 ITEM TITLE: Council Review of Proposed 2020 Budget- 3 of 4 SUBMITTED BY: Cynthia Martinez, Interim City Manager Steve Groom, Director of Finance & Budget SUMMARY EXPLANATION: This is the third of four scheduled study sessions on the proposed 2020 Preliminary Budget. The remaining study session is scheduled for Thursday, October 17, 2019 from 10:00 am to Noon ITEM BUDGETED: NA STRATEGIC PRIORITY: Public Trust and Accountability APPROVED FOR 111 ' / .40000000. 00,1111W .I ntenm City Manager SUBMITTAL: STAFF RECOMMENDATION: BOARD/COMMITTEE RECOMMENDATION: ATTACHMENTS: Description Upload Date Type O Powerpoint 10/11/2019 Omer Memo O Policy Issue checklist 10/11/2019 Cover Memo O Parking LPR revised policy issue 10/11/2019 Omer Memo 0 Salaries and Benefits trend follow-up 10/10/2019 Cover Memo O State School Tax Lew follow-up 10/7/2019 Omer Memo 2020 Budget Oct. 16 Work Session y�' 1,0 .4 y Clear — Reliable — Trustworthy ° ' CityManager Intro • 2019 - Course Correction • 2020 - Remaining policy issues • 2020 - Getting to Balance • 5-year projection 2 2019 Course Correction Managing within budget : • Revenue options • Interest recognition • Expense options • Staff vacancies 3 City of Yakima Investment Portfolio by Issuer at 9/30/2019 FHLB, 6,030,000, 8%,FICO, -, 0% FHLMC, 5,000,000,7% FAMCA, 2,000,000,3% FNMA, iO,OlQ00Q 13% US T, 1,000,000,2%, AAPL, 1,000,000, 1% BNY, 1,000,000, 1% tv1SFT, 1,000,000, 1% USB, 1,000,000, 1% WNit ,60g000, 1% FFCB, 10 015 000 13 I, tater EGIP, 20,690,499, 27% RFCSP, 16,428,000,22% 4 Balancing 2019 Break-even ($ 17,000 with 2 months to go) • Offsetting Utility Tax and Workers Comp surprises • Revenue • Forecasting zero-coupon interest added revenue $400,000 • Expense • Scrutiny of current vacancies reduces forecasted year-end total expenses $400,000 • Several other smaller items ($ 100,000) 5 Budget Messages 2019 on -track managing to budget Adding $ 254, 000 to reserves ( Budget as adopted ) 2020 Budget 2020 Budget - Updates Preliminary Budget book 38,495 Add : Clean City Program revenues 390,000 Clean City Program expenses ( 390,000) Zero-coupon interest revenue 385,000 Property Tax update Co Treas 100,000 FD 0.5 FTE to Fund 150 EMS 75,000 Fire inspection report fee 50,000 648,495 8 ity of Ya lm General Fund - Fund Balance as a is of Tata Expenses 2S.00. 20.00° :. ..... 34 1S.03% 8 5.005 0.0035 2009 2010, 2011 2012 2013 2014 2015 2016 2011 2018 2019 est 2020 bud 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019est 2020 bud GF Fund Balance 8,842 8,710 8,856 9,780 9,727 7,874 5,867 8,267 8,751 9,062 9,417 9,960 GF Total Exp 47,953 46,079 45,809 47,963 50,979 54,482 56,659 58,553 61,804 63,629 67,319 68,260 9 18.44% 18.90% 19.33% 20.39% 19.08% 14.45% 10.35%'' 14.12% 14.16% 14.24% 13.99% 14.59%' Budget Messages 2020 preliminary budget started out "only" balanced, now a $ 648, 000 increase to reserves . A big step improving our fiscal health Revenue Recap ✓ Utility Tax increased to fund general fund Clean City services ✓ 2020 Utility Tax ( Electricity) budget decreased ✓ Fire Department fee increases ✓ Parking fee increase possible Expense Recap Salaries & Wages Increasing cost on existing staff number Insurance issues Work Comp — addressing past deficit General Liability — big rate increase Enterprise expenses essentially level Clean City program expenses 12 Policy Issues Recap - Discussed ✓ Police Department ✓ Fire Department ✓ Parking enforcement ✓Code Administration ✓Community Center Maintenance ✓ Economic Development — Airport ✓ Parks & Recreation ✓Streets — Traffic Calming Policy Issues - Remaining c Public Works c Community Center Capital Repair c Fuel Management System c Pavement Condition Index c Airport c Closed caption TV system c Rate Increase c Lodging Tax allocation 14 Policy Issues Public Works • Community Centers Capital Repair • Fuel Management Software • Pavement Condition Index Update 15 Policy Issues Airport • Closed Caption TV System • Rate Increase 16 Policy Issues Recap Review of decisions Follow- up actions Information needed for remaining decisions 17 Revenue Options Sale of Property Parking Enforcement Sale of Property o Properties available oTimeline o Logistics o Budget considerations Parking Enforcement What could technology improve ? Parking Citations -# Issued 3(x) 2.33 Prat > t iaa 53 liii . . . . . .a� ._ Ma- Apr V1av .en .uI Aug Sep Oct ley .Dec 2C[3 _21 t2a 2S3 2r};t 213 211 'S2 i_b '3P 186 8 1C3 •?C`3 '4i 19 C13 6' 33 3& -e ., 33 Parking Citations - $ Issued Show nit Month such Banat $2.Ca3 $b,ewkt $s,C86 54,wro $3.GJ 52,Ciu S2G9:r I I I I IN III ■ I IN as ,., Ma' Apt May -uc _uI fluty Sep Got yr, ... XIS SA. %4,1t 4.163 4,64C . x.a i.;]C 3, 9 4,1 r 3.690 4 4SC 2483 .9-a; 20 •2C:9 S2,/bC 3;163 2,31C 1.133 ICa 9iC 1 ,2C 1.b8 Parking Enforcement Other similar cities ? 2019 Parking Enforcment Fines Population handicapped time limit Vancouver 169, 294 $ 450 $ 30 Renton 98,404 $ 450 $ 45 Yakima 93,896 $ 450 $ 20 Kennewick 77,421 $ 450 No Time Limit Pasco 74, 778 $ 450 $ 40 Richland 57, 303 $ 450 No Time Limit Ellensburg 20,977 $ 450 $ 21 25 Parking Enforcement What could rate increase improve ? Parking Enforcement Fines Collected 570,000 $50,000 $00,600 $40,000 S30,000 S20,000 $10,000 IIIII So 2013 2014 2015 2016 2017 2018 2019 est 2013 2014 2015 2016 2017 2018 2019 est 2020 bud n Total 57,558 61,188 61,243 31,301 40,350 36,569 15,748 24,000 Lodging Tax Lodging Tax Revenue Forecast : 1 % increase or $ 16 , 000 2014 Act 2015 Act 2016 Act 2017 Act 2018 Act 2019 Est 2020 Bud Hotel/Motel Tax - Stadium & Lodgi $1,430,792 $1,489,294 $1,575,526 $1,649,318 $1,635,225 $1,604,192 $1,619,800 104% 106% 105% 99% 98% 101% Hotel/Motel - Stadium & Lodging Tax Revenue $2,000,000 $1,800,000 $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $0 2014 Act 2015 Act 2016 Act 2017 Act 2018 Act 2019 Est 2020 Bud LTAC Recommendation Restricted Fund — Hotel Tax Adopted Budget Final 2020 LTAC 2019 Recommendation Revenue forecast 1,674,570 1,620,000 Less: Convention Center debt (2020 est) 349,000 486,000 Convention Center capital exp 375,000 238,430 Convention Center operations 506,000 489,600 Capitol Theatre Operations 205,570 198,910 Visitor Center Operations 76,500 74,020 Sports Commission Operations 87,500 84,660 SunDome 75,000 48,380 Surplus (Deficit) $ 1,674,570 $ 1,620,000 25 Lodging Tax Options oAdopt the budget with the LTAC's recommendation oSubmit an alternate proposal to the LTAC at least 45 days prior to taking action 26 Policy Issue Checklist All Policy Issues have been presented Following slides are to provide long-term perspective to 2020 Budget decisions 27 2020 Budget - Updates Preliminary Budget book 38,495 Add : Clean City Program revenues 390,000 Clean City Program expenses ( 390,000) Zero-coupon interest revenue 385,000 Property Tax update Co Treas 100,000 FD 0.5 FTE to Fund 150 EMS 75,000 Fire inspection report fee 50,000 648,495 28 General Fund Fund Balance Projection Update City of Yakima ''....... Citywide Revenues vs. Expenses 8g000 mow, r ... O 6QQ6 2013 2014 2C15 2C G 2C:7 2dt3 24 4 2C20 12221 1227E 2025 2024 —Q,,,IcaI veneer 56.>4ti 46103 61011 66133 66313 6;stn 69,194 79.oi; ,1,ati3 :3,429 7:.83/ —0—Tote x9en.i ures 54279 ;i02 6'10° 62 622 647A; 6;732 6t s10 63 er; IC,,54 22,C46 23.3 1 '3,61M 30 City of Yakima General Fund Fund Balance as a % f Todd Expenses 25.00% 20 00.25 „Atr"l* 0 <,«x• 15.00°A; 0.10'w Revenue must exceed Rion% expenses by $675,000 per year 5.0095 0.00% 2009 2010 2011 2012 2013 2014 2013 2010 2217 2018 2019 est 2020 2021 2022 2203 2204 cud 31 Budget Message Increasing reserves si gni ficantly achieves the strategic goal to change trajectory of City's fiscal health Taxes ............... Service Infra Comprehensive °eiivery - - structure Enterprise Budgeting Funds General Streets capital Police Fund Parks Capital wx' Fire Fadlitpit s`->- Streets PD Capital -. -' Parks FD Capital rit Administrative Codes/Planning ---`' Reserve? "' Workers Comp Risk Management Vehicle Replacement Health Benefit Reserve SãO 4 di 111111111111111. 6 5 8 9 pi 33 Long-Term Solutions Developing a 5-year plan • Infrastructure • Staff training • Vehicle replacement plan • Technology • Maintaining current service levels Annual Disclosure : Levy Lift Capacity Property Value 2.0:x4CC4C04 1,331114104103 643111410403 S114C,C(X1AX)6 34:X1,C414113 144444/43 3i 1145 2(X) " a4 1449 1C. 3 1141 1141 1143 2( 14 231 23n AC:J .1C 2C:9 A(1A(1 Total Annual Levy /LCj, hx; 14433 CLxJ 14433 CLxJ 'yaXtAX1)3 - I I 1111 3e 21X 6 2(Fi8 2CCU 231C 2Jll )C 2 L_ t 21111 2313 2316 2311 14113 2319 232(6 Where does your tax dollar go ? 2018 Overtopping Property Tax Rates tiiiiiy , ®1vw1) M tnn ia x..a »cav».tsli Er.r,.w,.,_., P+:;' .:T‘ — n.n, •,y: lily a.t $ I ; `4: R Oat D0000 G ' r `il1flGt1Z' C°r_ ::Y'rc a.o 3C% 4N5 53'S CiA.o 7C% dC% 9J& 37 1(1) Levy Rate '..,. 5t .;o 5, 56 $410 5 , 14 5 , 9tt 51 as 52Itt $2 60 $2 0 $1 t 2009 2010 2011 2012 2013 2011 2015 2016 2017 2018 2019 2020 Levy Lid Lift Capacity Annual Update 2019 2019 2020 2020 Valuation Levy Valuation Levy Beginning 6,241, 111,833 $ 18,686,841 6,901,338,691 $ 19,418, 144 Add: Existing 544,028,661 $ 186,868 369,331,427 $ 194, 181 New Constrt 98,586,215 $ 295, 182 97,446,348 $ 274, 183 Annexation 4,681,000 $ 14,016 - $ - Total 6,888,407,709 $ 19, 182,907 7,368, 116,466 $ 19,886,508 $ 2.78 $ 2.70 39 LLL capacity $ 2, 171,000 $ 2,955,000 Levy Lid Lift Capacity 2020 Levy Rate LLL Maximum Assessed Value $ 2.70 $ 0.40 $ 3.10 375,000 1,013 150 1,163 350,000 945 140 1,085 325,000 878 130 1,008 300,000 810 120 930 275,000 743 110 853 250,000 675 100 775 240,000 648 96 744 225,000 608 90 698 200,000 540 80 620 175,000 473 70 543 150,000 405 60 465 125,000 338 50 388 40 100,000 270 40 310 Levy Lift Conclusion Would fund on -going needs • Growing public safety demand • Public safety vehicle funding • Technology Resolution / Election Deadlines Resolution Due 12/13/19 2/28/20 5/8/20 8/4/20 Election Date 2/11/20 4/28/20 8/4/20 11/3/20 42 2020 Budget Process An increasingly well - managed city 1,4 ,,,, Y j> -" «3 t4r s N Tf Clear — Reliable — Trustworthy ' :-° ' 45 , •It a; rr FINANCE General Fund Reserve Target $675,000 Proposed Budget reserve (with corrections to date) $648,000 ($ 27,000) Policy Issues—General Fund Revenues • Utility Tax Increase-Clean City Program $390,000 General Fund Approved • Fire- Inspection Report Filing Fee $50,000 General Fund Approved • Fire-Special Event Fee Increase $10,000 General Fund Approved • Fire-Two-Tier Hazardous Materials Fee $291,000 General Fund • Fire- Inspection Fee $12,250 General Fund • Airport- Rate Increase $6,957 Airport • Parking—Time limit fee increase $76,000 General Fund Policy Issues—General Fund Expenses • Clean City Program expenditures ($390,000) General Fund Approved • Technology ($300,000) General Fund • Fire-Add One FTE - Day Investigator ($112,360) General Fund • Fire-Add One FTE - Comm Risk Reduction Spec ($95,000) General Fund • Police-Cell Phones ($44,000) General Fund • Police-Add 4 PT FTE's- Comm Response Officers ($125,000) General Fund • Police-Add One FTE Admin -Systems Analyst ($102,000) General Fund • Parking- License Plate Recognition Technology ($87,000) General Fund • Code Administration - Plans Examiner I Position ($68,000) General Fund • Public Works-Community Centers Maintenance ($40,000) General Fund • Economic Development- Airline Service Dev ($75,000) General Fund General Fund subtotal $648,000 Parks& Recreation • 9 Month Ball Field Maintenance position ($15,000) Parks Fund • Second Beyond the Bell Program ($75,000) Parks Fund • Lions Pool Dehumidification System ($150,000) Parks Capital Other Funds • Traffic Calming ($50,000) REET 1 • Public Works-Community Centers Capital Repair ($60,000) REET 1 • Public Works- Fuel Management Software ($95,000) Environmental • Engineering- Pavement Condition Index Update ($50,000) Arterial Streets • Airport- Closed Caption TV System ($35,000) Airport • Lodging Tax (Neutral) Hotel Tax p. 1 46 i FINANCE TO: City Council Cynthia Martinez, Interim City Manager FROM: Steve Groom, Finance Director James Dean, Utility Billing Manager DATE: October 11, 2019 RE: Follow-up Parking Enforcement Technology Following initial Policy Issue discussion in October 3' budget meeting, staff proposes: 1. To increase basic time-limit parking fee from $20 to $50 2. Budget $87,000 for license plate reading software, hardware and installation 3. Increase budgeted Parking Revenue from$24,000 to $80,000 —attributing increase from $24,000 to $40,000 to technology and increase from$40,000 to $100,000 to fee increase. Notes on projections: 1) successful parking enforcement should result in improved parking habits which could reduce infractions and resulting fees, and 2) the basis for revenue assumption is estimated from 2017 and 2018 citation volume and revenue levels near $40,000. Parking Enforcement Collections 2013 2014 2015 2016 2017 2018 2019 est 2020 bud Total 57,558 61,188 61,243 31,301 40,350 36,569 15,748 24,000 Parking Enforcement Fines Collected $7c.ceo $60 000 Budgetary impact: 550.000 Revenue increase $76,000 $40000 Expense increase $87,000 $10,000 $0 2013 2014 2015 2016 2017 2018 2019e5t Mobile LPR Hardware 35,000 2 70,000 Warranty 2,880 2 5,760 Installation 4,200 2 8,400 Tablet software 1,500 2 3,000 43,580 87,160 '.... 47 FINANCE Parking Citations - $ Issued silow'ne Month ssned Sii,(Xy) Si),CO3 $4,030 52,033 $1,C3:.) I I I I a III IN I a .a i D Ma Apr %lay _un .U CI SAC 2C1211ICer*rWe Arra 4,6SC 4863 /*ICC 3,690 4,10C, 393 4,48e 2480 2;J% 111A;19 S216C 2,/IC 3,163 2,aiti i;1$3 /03 910 152C i:t33 Parking Citations - $ Copecteci show ng mowt sa,occ .51,Xt? SIXti 11111MM al 5an Apr May .un AjAAg Sep ( Nov Dec ")f2.18 $201.3 ")932 39± 31C& ±93 AtSrg Arr 2112 2,21<3 4396 1,L4SI 1b91 2C19 S1;103 1,122 1933, 1,699 1,033 itie 633 642 48 ij FINANCE TO: City Council Cynthia Martinez, Interim City Manager FROM: Steve Groom, Finance Director DATE: October 10, 2019 RE: Salaries and Benefits trend detail Following initial Policy Issue discussion in October 3' budget meeting, staff is providing further detail to the city-wide trend graph presented in the Preliminary Budget. The following graph shows the relative contribution of increases to components of Salaries and Benefits. Since 2011, total Salaries and Benefits increased $29.3 million, or 39.6% Salaries &Wages 36.7% $17,468,000 Life Insurance, Medical, Vision & Dental 37.2% $6,629,000 Retirement - PERS/LEOFF 108.6% $2,999,000 Industrial Insurance, Workers Comp & Disability 76.8% $1,410,000 Social Security 34.5% $783,000 Other Miscellaneous 1.7% $31,000 SALARIES/WAGES&BENEFITS FIRM)MO S11:o):u)p1x. ea` xtv xi* : :i::: jjjjjjjjjjjjjjjjjjjiiiiiiiiiiii S?0,10_M13CO e 1CC 1 2CU 2C13 2J11 7; 2017 204E 1C19 vE 1a�3Aa Alai cot nr_ t ;CV, t ct AcnH ;x=c1 '_s! r..t�qq %; t •riiavau: L•328}58 1,9.39,339 t,9?E,C]C t,8i4,3St t,£__�26 _' ,1C9 [RZB [,G.3,C4_ _332:f 1S5C C3^ tAtEttrittl ew-ade ttti)hers:»nP2' 2 +t i; p'35, ;4 16 S.CO_ 3716 1 13966 C 1;64£17 xr:b)29 3!C 932 :7: .s5S •R_S_t i.14,332 5tial5sx9y I6' 06 S;.06118 F,,.'3.6 3,61. : , 31..55 4"'£3:"J 182 .z 3J106?: s.rro,t 34 S/60ItS u tf i3 r:c .'•d(Et, Jl&%+t tti '7 36C63 '3th„,85 >, s__� 'aJJ Y," CIO :444 �u2•t�^6 2O,R aim 2Git�% 1, z,)JJ 24434.;}} •5alai :..:.a?es 17595 55267,931,538 5C,6L952 Sty},'__a 53 160 733 54 944 320 50 22751 57 CE4638 (31,772,0E3 65 Ce3S93 49 FINANCE The following graph shows the increases to Salaries and Benefit by Enterprise Fund, which in total increased $5,837,000 or 38.3% from 2014 through 2020. Wastewater 48.0% $2,223,000 Transit 28.6% $1,120,000 Water 26.2% $647,000 Refuse 35.7% $521,000 Utility Services 48.4% $432,000 Stormwater 59.1% $367,000 Airport 63.3% $367,000 Irrigation 24.6% $161,000 Salaries I Wages & Benefits 6,G23D:r 20,C5q:rx: kuxx:"i?Y##Ni # 1Jo3a.33c .. 1o.o33R3o 4.3822,8229 2.314 2115 22216 2.317 2313 2204 1 >3 I24220rr 'x5,a,8 6ZS,O4d ,r8349 „2432 764516 8tis;6r 813.S 2 NA port 828,289 63243622 66'387 269.980 18.247.26 014,363 542343 42 4'2404ae4 2323,49i 281,3442 833 9 9;6182 015,324 ,?s6J64 9312e7 26044(4 (es 892, 3.6 937,0.2 972111 U 31,074 1,131,118 1,2S1,988 1. 24,223 Re1ue 1,45Y 6 2,421432 t 422141 1689,468 2,248,234 4,8428,882 1„13826 4,322222 2,4713:.r6 2,463,L8' 2 3 r6,8R ' 1 i'.962 2$17 Z47 ,;8r 1 3 3,L i r,b' 4:T-ms(k ' .. .R8 r,r,87,Et i1rr,45t. .,t 9I,4:13 4'Or333 4.3E23184 84213.362 w 62246240e, 40327372 4.4 .468 4,945.' 7.333477 247 7,87r 8,8 50 ‘7. FINANCE TO: City Council FROM: Steve Groom, Finance Director DATE: October 7, 2019 RE: Budget follow-up on Overlapping Property Tax—State School Levy The State Legislature raised the State School tax in conjunction with the McCleary issue as a solution to funding education. The State School Levy was raised in the 2018 legislative session to$2.70 per thousand of value for taxes in 2019, and subsequently reduced by $0.30 during that same 2018 session for 2019 taxes. That$0.30 reduction was only for the 2019 tax year and will be added back in the up-coming year. The State also increased the previous maximum on what a school district can levy locally. In the 2018 legislation, the local school district maintenance & operations levies (now called enrichment levies) was capped at $1.50 per thousand for the State School Levy in the 2019 taxes. In this year's session that amount was increased to $2.50 per thousand. We will not know until budget submissions are received (in December) whether any local school districts will exercise the increased cap. With the exception of new portion of the State School Levy all property taxes are budget-based, meaning an amount of money is requested from the taxing district based on budget. The budget number, subject to statutory formula caps, is divided by the taxable assessed value resulting in the rate. Property taxes can increase due to the following factors • Taxing districts increase their levy • The people impose additional taxes on themselves through voted levies, • The Legislature passes new additional exemptions or expands existing exemptions to property taxes,shifting the burden onto those left to pay • An individual property owner makes significant improvements to their property. In the 2018 CAFR,the overlapping tax rate trend shows that the City's rate has continued to decrease from$3.14 in 2013 to$2.99 in 2018. Subsequently, the adopted rate in 2019 was$2.78 and based on the Assessed Valuation in 2020 looks like it will be$2.70. 51 acc1 11' 1"7, ; IC caS high ih: FINANCE PROPERTY TAX RATES-DIRECT AND OVERLAPPING GOVERNMENTS late Ten Dant Tenn ikon:SECO) For 1 el I City of Yakima Yakima Cowin Yakima School Dkiriat State Final Debt Total Debt Total Total School Year Operating Senrice City Operating Smoke County liontla M&O Selma Levy Library Total 2034 2.-5386 55506 2.3392 1.7523 53524 1.5047 135720 2.7934. 4.36'54 1.9217 04AS3 1.14795 2010 2 0 0554 2.9967 12994 3.0526 1.2320 15735 2.4006 44311 2.091B 34595 11.23751 2011 2.9135 05531 2.9716 1.7716 05424 1E235 15535 2.3906 4.4241 12056 04524 2012 3.2559 55543 514104 133.11 05472 4.2933 16640 30367 4.7307 2,3955 04724 1233124 2013 313095 50341 3.1436 2.0655 0.0001 10636 1.6607 3.0335 44992 15116 04763 121343 2014 52135 0.3197 5.1305 51259 0.0000 2.1059 LIM 9 3.1514 4.5325 Z4149 04512 13.1730 2015 34259 00000 3.1230 2 0347 0.3006 2.0357 3.6e35 3/154 4.7969 2.2445 04762 17..702.2. 2016 3.2579 05303 35374 2.0151 50020 2.0131 1.4516 3.1232 4.5za 7.22530 0.4745 172642,3 2017 3.2050 0 3330 5.3530 2.0034 0.0000 2.0033 1.6116 1.3221. 43687 2.0549 0.471' 12.2459 2018 29442 05003 2.4942 19465 0.0050 1.9463 1E726 2.933.2 4.5061 3,0605 0.4569 12.9753 11,0.913 11.0361 12040 III III 111 III 5.0392 6.0.X/D 4 OS al MI al 1. 11. 11. 11. 2 flab I into - 20*9 Silo 2011 201.2 2013 2014 2013 201 1317 2.016 Ea ,th 111 111 UM.Iee