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HomeMy WebLinkAbout02/14/1989, 3 - COUNCIL COMPENSATION MEETING GATE: iII�III�I�� �IUIII CI Of San- LUIS O�ISpO Februar 14, 1989 ffftZa COUNCIL AGENDA REPORT ITEM NUMBER: FROM: John Dunn, City Administrative Officer - Prepared By: Pam Vo,. ity Clerk SUBJECT: Council Compensation CAO RECOMMENDATION: Review proposal , suggest amendments as appropriate and adopt resolution approving Compensation Plan as recommended. BACKGROUND: On December 20, 1988, the City Council reviewed the recommendations of the Council Compensation Committee which was to approve an amended Compensation Plan and to revise the City's Travel Guidelines to include spousal participation in Annual League Meetings. Council requested a study session be held to better understand the process and the Committee's recommendations. Charter Section 410 requires a five-member Council Compensation Committee be formed during even-numbered years to review Mayor and Councilmembers compensation and recommend any adjustments if appropriate for the following r two-year period. The Council Policy Statement requires that the Committee's review :include, but not be limited to: 1) compensation of Council and Mayors of cities of similar population/budget size; 2) compensation practices for General Law cities; and 4) Council and Mayor responsibilities in San Luis Obispo at the time of the Committee's review. Additionally, the Committee reviewed: 1) compensation practices for cities which are also County seats: 2) Mayor and Councilmembers time expenditures in the conduct of their duties: 3) expense reporting problems including the legality of flat allowances: and 4) travel related expenses and the City Travel Guidelines. The Committee deliberated each of these topics and proposed the following amendments to the Council Compensation Plan as highlighted below. 1 . Salary ( two years since last increase) : Councilmember salary to be increased from $400 to $460 Mayor salary to increase from $560 to $630 2. Benefits Previously, the Council 's benefits were benchmarked at the General Unit level ; the proposed plan uses Management benefits , as summarized in Attachment A, as of 6/30/88. No substantial change in benefits is proposed except that Council is excluded from eligibility to receive unexpended fringe benefits as provided management members in Section B. Council does not currently receive it . MEETING DATE: City Of San LUIS OBISPO February 14, 1989 ITEM NUM89i: COUNCIL AGENDA REPORT Council Compensation February 14 , 1989 Page Two 3. Tn addition to adopting the resolution to approve the Council Compensation Plan, the Committee recommends an amendment be made to the City's Travel Guidelines with respect to attendance and trave:.l budgets for the Annual League of California Cities Conference. The Committee felt that spouses of the Mayor and Councilmembers be encouraged to attend and that the use of air transportation to conference cities beyond Los Angeles or San Francisco be allowed. The Committee would like this amendment extended to include management personnel/department heads/commission chairpersons who traditionally have been participants in the League of California Cities Annual Conference. 4. No change to professional development, and business and mileage reimbursement budgets is proposed. After reviewing actual usage by Councilmembers, an increase did not appear to be warranted. After reviewing the Council and Mayoral functions and duties, the Committee determined that the positions have not significantly changed and should be considered part-time. A questionaire distributed by the City Clerk and filled out by Councilmembers, indicated Counc.ilpersons spent an average of 25-40 hours per week on Council-related functions and duties . The Committee also reviewed a salary survey prepared by the League of California Cities dated August, 1985. Sixty percent of the cities , including chartered cities, follow the Government Code provision which establishes salaries by size of city' s population and allows for an increase not to exceed 5% per year. Four-hundred dollars (S100) a month was established for cities with a population between 35.000 and 50 .000 in 1980. The 5% per year would provide for a maximum of $627 for 1989 and $652 in 1990. A review of cities which are also County seats have varied ranges and tend to be similar or slightly above other General Law cities. Alternatives 1 . Adopt the Committee's recommended actions to adopt the Compensation Plan as submitted. 2. Suggest amendments to any of the provisions of the Compensation Plan as appropriate. 3. Refer Plan back to the Committee or staff with addit-ional direction as necessary. J-0 (' MEETING DATE: )�IH�I�II►�H��������j�IV��� city of San lois OBISPO February 14, 1989 ITEM NUMBER: COUNCIL AGENDA REPORT --J Council Compensation February 14 , 1989 Page Three Concurrences f'42 Ci C erk n Director City Attorney Recommendation J? Review proposal , suggest amendments as appropriate, and adopt. resolution approving Compensation Plan as recommended. Attachments: Resolution revising Council Compensation Plan Attachment A (Management Fringe Benefits, 1988-1989) Excerpt Government Code Section 36516. Available in Council Office for inspection: Councilmember Time Survey dated 9/88. Committee Report by Chairman Schwartz dated 12/20/88. League of California Cities Survey dated 3/85. Committee Action Updates for meetings of 10/6 . 10,20 . 11.'2 .. 12/88. Legal Opinion by City Attorney dated 10%4/88 concerning flat monthly allowances for Counci.lmembers . Council Compensation Survey, 10/88. PV:bja councomp RESOLUTION NO. (1988 SERIES) CA RESOLUTION OF THE. COUNCIL OF THE CITY OF SAN LUIS OBISPO ESTABLISHING A MAYOR AND COUNCILMEMBER COMPENSATION PLAN AND RESCINDING PREVIOUS RESOLUTION NO. 6096 IN CONFLICT WHEREAS it is the practice of cities to provide compensation in the form of salary, employment benefits, and professional development and business expenses to their Mayors and Counciliaembers in recognition of their commitment and dedicated service in the performance of official duties; and, WHEREAS, Charter Section 410 provides for compensation and reimbursement of expenses for the Mayor and Councilmembers and establishes a procedure for a biannual review by a five-member Council Compensation Committee; and, WHEREAS, a five-member Council Compensation Committee was appointed and has met and reviewed Mayor and Councilmember compensation in accordance with the procedure provided by the Charter; and. WHEREAS, the Council Compensation Committee has determined that the criteria for compensation established 'by the 1986 Council . Compensation Committee remains valid except for the need for cost of living and minor administrative adjustments; now, therefore. BE IT RESOLVED by the Council of the City of San Luis Obispo that Council compensation be established as recommended by the Council Compensation Committee as follows: SECTION 1. SALARIES Effective January 1, 1989, compensation for .services rendered in an official capacity shall be provided as follows: A. Councilmember. A monthly salary of $460. B. Mayor. A monthly salary of $630. This salary is established O at 40% greater than that of a Councilmember based on the additional responsibilities and duties of the Mayor. SECTION 2. RETIREMENT, MEDICAL, DENTAL, VISION, AND LIFE INSURANCE. The Mayor and Councilmembers shall be entitled td city-funded participation in group insurance benefits such as P.E.R.S. retirement, medical, dental, vision, and life insurance, with the city providing funding up to the level provided management employees, except for Section B of Attachment A. SECTION 3. PROFESSIONAL DEVELOPMENT AND EDUCATION Allowances shall be budgeted for the Mayor and each Councilmember as follows: A. Professional Development. For costs of professional development and educational conferences designed to improve understanding of and proficiency in municipal affairs. Said allowance shall be used for out-of-county expenses only and shall be reimbursed in accordance with accepted City Travel Guidelines. Annual Allowance: - Councilmember $1500 - Mayor $1800 B. League of California. Cities Conference. For the cost of participating in the Annual Conference of the League of California Cities. The City shall also reimburse the following costs for spousal participation, which is encouraged: - Double room instead of single room. - Spousal registration fees to attend Conference seminars (this does not include reimbursement for recreational activities that may be offered by the League during meeting activities) . - Travel expenses only if a bus, train, or plane must be used rather than a city vehicle. (See adopted City Travel Guidelines for approved uses. ) If the public official uses his/her personal vehicle, travel reimbursement shall be provided only the employee. Air transportation shall only be provided to conference cities located within or beyond the Los Angeles or San Francisco areas. Meals that spouses are expected to attend as part of directly-related Conference activities will be reimbursed at the same per diem as the public official. i' C. Start-up Allowance. An additional professional development allowance up to $1,000 shall be budgeted to each new Mayor and. J Councilmember to help accelerate his/her comprehension of municipal and legislative operations during the first 12 months following the taking of office. SECTION 4. CITY BUSINESS AND MILEAGE Quarterly allowances shall be budgeted for the Mayor and each Councilmember as follows: A. City Business. For costs incurred in connection with official city business. Said allowance shall be used for in-county expenses and shall include all meals, tickets, periodicals, dues,. subscriptions, and similar miscellaneous expenses. Quarterly Expense Allowance Councilmember $300 Mayor $450 B. Mileage. For official travel within the County of San Luis Obispo, reimbursement shall be made upon submittal of an official mileage expense form: Quarterly Mileage Allowance Councilmember $300 - Mayor $450 SECTION 5. GENERAL PROCEDURES AND LIMITATIONS. Appropriate budgetary practices and accounting controls shall be established to ensure that expenditures and reimbursements are in compliance with approved budget allocations. The Mayor and each Councilmember is expected to plan business activities so as to stay within his/her budget. When exceptional circumstances require that additional amounts be allocated to accounts, formal Council action shall be required. A. Accounting. An account shall be established in the name of each Councilmember with all expenditures charged to the. individual Councilmember or Mayor. If any account is depleted prior to the end of the fiscal year, additional allocations shall require a specific action of the City Council. Claims for reimbursement as specified in Section 4, above, may be submitted monthly but the aggregate of three monthly claims may not exceed the quarterly maximum. Receipts shall be submitted on a timely basis but no later than 90 days from date the expense is incurred. The Council budget shall be available for review in the City Clerk's Office and the Mayor and Councilmembers shall receive quarterly statements. B. Reimbursement Limitation. The City's adopted Travel Guidelines shall govern all expenditures for non-local professional development and conferences. These guidelines include all non-local official meals, tuition or fees, transportation to meeting sites, materials, and telephone usage. C. Special Expenses. For occasions when the Mayor and/or a Councilmember is designated by the City Council to represent the City at special meetings, reimbursement shall be made from an unallocated Travel Expense Account. D. Honorarium. If the Mayor or a Councilmember receives an honorarium as a result of his/her participation in a meeting or conference, the amount of the honorarium shall be deducted from the amount normally provided by the City for that meeting or conference if the City paid for the Councilmember's attendance at such meeting or conference. E. Other Guidelines. Any other travel-related issue not specifically governed in this resolution shall be adjudicated in accordance with the City of San Luis Obispo adopted .Travel Guidelines. SECTION 6. COUNCIL COMPENSATION COMMITTEE A five-member review committee shall be appointed by August 1 in even-numbered years and shall bring its proposed recommendations in resolution form to the City Council within 90 days, or no later than November lst. A. Membership. The committee membership shall have as broad a representation as possible, including but not limited to, one previously elected official, one Personnel Board member, and one citizen-at-large. l\ / i B. Review Responsibility. The committee shall review the full Council compensation package including salary, benefits, expense U reimbursement, professional development allowances and any other compensation provided the City Council. Review should include, but shall not be limited to: 1) compensation of Council and Mayors of cities of similar population/budget size; 2) compensation practices of both Charter and General Law cities; 3) Government Code provisions for General Law cities; 4) Council and Mayor responsibilities in San Luis Obispo at the time of the committee's review: 5) the 40% differential between salaries of Mayor and Councilmembers; and 6) any structural changes that may have occurred in municipal government either as a result of State legislation or by actions of the local electorate which may have added to or deducted from the duties and responsibilities of the Councilmembers and/or Mayor. On motion of seconded by and on the following roll call vote.: AYES: NOES: ABSENT: The foregoing Resolution was passed and adopted this day of 1988. Mayor Ron Dunin ATTEST: City Clerk Pam Voges ,-1 Approved: ty Admi istrative P icer City At o ney Finance rector Acting Personwel Director City�plerk i ATTACHMENT A MANAGEMENT .FRINGE BENEFITS 1986-88 SECTION A Medical Dental, Eye Care The City shall establish acid mi I[Itall, medical, dental and eye care insurance plans for coverage by management employees and their dependents. Each managerrrent employee snall carry medical, eye care, and e shall be at rile employee' s option' dental for self. Dependent coverag however, all eligible dependents must be covered andcovereds the ntntolles if dependent coverage is desired. Tne City 3W /mo e I_I_g5 the method of insuring and plans to be offered. SFXrTTION B Unexpended Fringe Benefit to earl, management e;ployee as soon as practicable The city shall pay prior to Decenber 31, an annual lump sum paymens (subject to appropriate taxation) for the difference between the. bener" arto nts providedidyeefor Management enployees and any Lesser sum experried by tp medical, eye care, arra dental coverage for the calendar year- SEti.TION C Life and Disability /� The city shall provide the following special insurance benefits: \_ 1. Long-term disability Insuratice providing 60$ of gross salary to age 65 for any sicKness or accident atter a 90-day waiting period. 2. $50,000 term Life insurance incluc.iing accidental death and dismtinberment. 3. one-half of employee's health insurance premum paid for retired etfployees who elect to remain rrk�mbers of We city's group health (Merj cal Plan) Sr1:TI0N D Recire:nent The City agrees w prw>ii� t-nc Puu1L,: FJpI<)yevs' RecLrenCnt System's 2$ at age 60 plan co all tliytble ettployees inc:Iucitny uuu urnerxlment permitting conversion of unused sic:K leave w additional retireJry--nt credit, the 1959 survivor's benefit acid one year ttnal ccxnpalsarson. The police and fire aliefs shall receive the sarin retirelreni: benefits as _.torn personnel in their department. Effective 7-1-81 the city agrees to pay the etployee's contribution to P.E.R.S. These amounts paid by the t:Lty deeujlilOYee c ntcontttiibuteand ,,ie (.,aid by the city u_) sat-isry tide 11 .1 yie 3 Y=' Uite Current percent,,yc• Ut Salary CU I' .E .R•S. A:r �fIT,IJ a. alS n0 U[. d by to receive Ute CUntrlt,utOn �'11''oftuieieR)luye�.�.1 IL tisvturuier11urdersbocd uie city to P.E.R.S. and agreed that the p;,yment of Lila ulployee's P.E.R.S. contribution is in-ide SUL)jeCt to i R.S. trpprt,v.,l %u x9 r.t.u', uri I,ra ,•lures. . x-10 'S�� �N 1 Q'•ti $36516 OFFICERS—GENERAL Div. 3 rdat- rts 61 OPSAMY. of a city counci incurs for the handicap filing of statements or repo ed Mance of others needed by the member 3 a Gen.342, 7-26-78. to travel in the I erformance of official duties if 'a 3 Handicapped cotmetl members a demand for 'mbutsement of such costs is p A California city has authority to expend its approved by thecity council unless the charter those or an ordinance of the city provides otherwise funds to reimburse as travel expenses z , costs which a physically handicapped member 65 Ops.Atty. 517, s-24-82. TF 9 "fJ h. § 36515. Councilmen compensadont filling v cies a ss i ed or elected to fill a .� . The compensation of a city councilman aPPO le to the member whose office was vacated. vacancy is the same as that payabf + „E (Added by Stats.1949, c. 79, p. 145, x: Historical Note yz t ',r' Derlvatios Stats 1883, a 49, § 855; Stats >" 1909,C. 100,§ 1; Stats.1931,c. 132,§ 6; Stats a 1933, c. 516, § 8; Stats1941, c. 130, a x , _7 salary schedule; § 36516. Council members; ordinance providing salary; compensation for council members, municipal election in- z 1 r crease or decrease :; FF (a) A city council may enact an ordinance providing that each member of �� �,• the city council shall receive a salary, the amount of which shall be deter- }' mined by the following schedule: (1) In cities up to and including 35,000 in population, up to and including three hundred dollars ($300) per month. N a . 000 up to and including 50,000 in population,up to and (2) In cities over 35, r including four hundred dollars ($400) per month. ;. r (3) In cities over 50,000 up to and including mo th000 in population,up to and including Five hundred dollars ($500) p y f (4) In cities over 75,000 up to and including 150,000 in population, up to p1' � 5 and including six hundred dollars ($600) per month. ; (5) In cities over 150,000 up to and including 250,000 in population, up to and including eight hundred dollars ($800) per month. : :; r ` (6) In cities over 250,000 population, up to and including one thousand e dollars ($1,000) per month. M . For the purposes of this section the population shall be determined by the last preceding federal census, or a subsequent census, or estimate validated by the Department of Finance. W. (b) At any municipal election, the question of whether city council mem- -VU bars shall receive compensation for services, and the amount of compensa- a,• '= tion, may be submitted to the electors. If a majority of the electors voting at Ythe election favor it, all of the council members shall receive the compensa- ,4 tion specified in the election call. Compensation of council members may be increased beyond the amount provided in this section or decreased below the amount in the same manner. 627 *r. .` -i : O §36516 CITY GOVERNMENT t. OFFIC Title 4 Div. 3 (c) Compensation of council members may be increased' beyond the which amount provided in this section by an ordinance or by an amendment to an provide ordinance but the amount of the increase may not exceed an amount equal to the ele 5 percent for each calendar year from the operative date of the last adjust- (Added ment of the salary in effect when the ordinance or amendment is enacted. No salary ordinance shall be enacted or amended which provides for auto- matic future increases in salary. Munic CJ.S. (d) Any amounts paid by a city for retirement, health and welfare, and federal social security benefits shall not be included for purposes of determin- § 365 ing salary under this section provided the same benefits are available and paid by the city for its employees. '(Added by Slats'1949, c. 79 p. 145, § 1. Amended by Stats.1963, c. 1998, p. 4077, § 2; The re Stats.1965, c. 286, p. 1287, § 3; Stats.1966, 1st Ex.Sess., c. 12, p. 276, § 4, eff.April 11, creases i 1966; Stats.1968, c. 642, § 1; Stats.1972, c. 591, p. 1053, § 1; Stats.1974, c. 1378, p, now, § 3000, § 2; Stats.1984, c. 100, § 2.) iS Historical N to § 365 StaM1984, c. 100, § 4, read: be re January 1, 1985, as those sections exist- "In enacting this act it is the intent of the ed ¢ ore that date. Any past or future pay- f Legislature in the repeal of Sections 36514 and meta of compensation pursuant to those sec- A ch 36516.2, and in the amendment of Section tions is hereby confirmed, validated, and de- of offi 36516, of the Government Code relating to the ciared legally effective." adjust) salaries of city council members not to invali- Part of the subject matter 9f this section was terms date the payment of compensation to city formerly contained in §§ 36514, 36516.2. council members approved by the electorate Derivation. See Derivation under § 36515. salary Forms (Added See West's California Code Forms, Government. Muni( Library Refer ces U.S. Municipal Corporations X162(1) et seq. U.S. Municipal Corporations § 523 et seq. WESTLAW Electronic Research See N See WESTLAW Electronic Research Guide following the Preface. Notes of Decisions - Effecth Adjustment of salary 1 Section 36514 (repealed; see, now, this sec- tion)and this section relating to compensation 1. EffE 1. Adjustment of salary of city councilmen, preclude a city council, A cha which has declared itself to be the governing ordinan The effective date of an adjustment in the board of a redevelopment agency, as autho- r. council salaries of city council members is delayed rizedIby Health and S.C., §§ 33007 and 33200, pursuant to § 36516.5 until one council mem- this sat e; ber commences a new term of office when berm increasing the compensation of its mem- this sec such adjustment is by an ordinance adopted in ben or their service as members of the gov- i accordance with this section and is based on erning board of the redevelopment agency. 44 an increase in the city's population. 54 Ops. Ops.Akty.Gen. 170, 12-22-64. § 36: Atty.Gen. 112, 6-30-71. ". t } The r § 36516.1. Elective mayor, additional COMpensation of a sa A mayor elected pursuant to Sections 3900 to 34904, inclusive, of the Government Code may be provided with c mpensation in addition to that 628 �1 J _ "�111`1 ; �1',., ., . .. y+ �,i. .-' a-._+gib i1 I„ MEET[ _ �Id�ld��ill��lll�' iliP Fjl• li �1_ 1 - 1?/ O11/A5: eR 11`11 city OV Salt CUIb OBISPO TEM NU ER: Zl ®®IJV ��= AGENDA REPORT FROM: � I - n Committee Ken Schwartz. � rman Co — i SUBJECT: Amending Council Compensation Plan j CAO RECOMMENDATION: Adopt resolution approving Council Compensation Plan and direct staff to amend Travel Guidelines to include spousal participation in Annual League meetings. BACKGROUND: BACKGROUND Pursuant to the provisions of Charter Section 410, the City Council at its August 2 . 1988 meeting appointed a five-member Council Compensation Committee to review Mayor and Councilmembers. compensation and benefits and j to recommend any adjustments determined to be appropriate for the two-year period January 1 , 1989 through December 31 , 1990. i In accordance with the Council Policy Statement adopted October i. 1986 calling for the Committee to be broad-based and to include at least one - previously elected official , one Personnel Board member and one fel citizen-at-large the Council did appoint : T. Keith Gurnee, former `J COUncilmember; Steve Keil , San Luis Obispo County Personnel Director: Leslie Ramsey, citizen-at-large; Marti Reed, Personnel Board member . and Ken Schwartz former Mayor. City staff supporting the Committee included: Ann Crossey, Personnei Director; Roger Picquet , City Attorney; Bill Statler, Finance Director . and Pam Voges , City Clerk. Ken Schwartz was selected Chairperson and Steve Keil , Vice Chairperson. The Council Policy Statement requires that the Committee ' s review shall include. but shall not be limited to: 1) compensation of Council and Mayors of cities of similar population/budget size: 2) compensation j practices of both Charter and General Law cities: 3) Government Code provisions for General Law cities : and 4 ) Council and Mayor responsibilities in San Luis Obispo at the time of the Committee's review. I Five meetings were held by the Committee during whirr each of the topics listed above was reviewed based on both historical and new data supplied by staff_ In addition to these topics , the Committee reviewed the following: 1 ) compensation practices for cities which are also County seats : 2) Mayor and Councilmember.s time expenditures in the conduct of their duties : 3) expense reporting problems including the legality oiflat j allowances : and 4) travel related expenses and the City Travel Guidelines . /1 The Committee deliberated each of these topics and arrived at the following conclusions and recommendations : �/� ,,^ 1 city o� San lois OBIspo Wooga COUNCIL AGENDA REPORT 1 . The criteria established by the 1986 Council Compensation Committee were essentially valid and should be continued.. No structural changes were discovered in the municipal government process either mandated by the State or by the local electorate which have significantly affected the responsibilities or workload of the Mayor or Councilmembers . 2 . Time expenditures may have increased as a result of the growth of the City, but recommended salaries and benefits are clearly within the mainstream of salaries and benefits provided by other cities of similar size and complexity. i 3. Adjustments to Mayor and Councilmembers ' salaries should reflect cost of living increases. 4 . The proposed compensation plan also reflects a change in City Council benefits . Previously, the Council 's benefits were benchmarked at the General Unit level ; the proposed plan uses Management benefits as the benchmark, which are summarized in Attachment A, as of June 30, 1988. However, it is not intended that Councilmembers be eligible to receive unexpended fringe benefits as provided in Section B of the attachment . i 5. The Mayor and Councilmembers should take greater advantage of the professional development, and business and mileage reimbursement budgets which have been established. Each member is encouraged to work more closely with the City Clerk in order to improve their individual expense reporting procedures so as to collect the business and travel expense monies provided. The idea of individual credit cards was rejected. 6 . An amendment (or exception) should be made to the City's 'rravei Guidelines with respect to attendance and travel budgets for the annual League of California Cities Conference; the Committee feels strongly that spouses. of the Mayor and Councilmembers should be encouraged to attend and that the use of air transportation to conference cities beyond Los Angeles or San Francisco be allowed. Secondarily, the Committee believes that these same amendments/exceptions should be extended to include those management personnel/department headsicommission chairpersons who traditionally have been participants in the LCC Annual Conference. The Committee believes that the benefits accrued to the City by full participation outweigh the additional costs involved. 7. The 1990 Council Compensation Committee should closely review the 40% salary differential between the salaries of the Mayor and Councilmembers ; insufficient evidence exists at this time to �i recommend a change in this differential . I v i city or San Luis o V RSC Jyillln�l(!11111IiiPnri�il lill!; J Jpo RENZa COUNCIL. AGENDA REPORT 8. The attached Resolution be adopted with changes effective. .January 1 . 1989. The Committee wishes to acknowledge and ?o express its appreciation for the fine cooperation it received front al ' staff members who assisted in tarrying out this assignment. The members of the Committee also express their appreciation to the City Council for this opportunity to be of service to the Council and to the City. i CONCURRENCE: City attorney, City Clerk, Acting Personnel Director . Finance Director FISCAL IMPACT: j I � j Minor adjustments will be required and will be done through the 1989-90 budget appropriations . RECOMMENDATION: I I i Adopt resolution amending Council Compensation Plan and direct staff to (� amend Travel Guidelines to include spousai participation in annual League of California Cities Conference . I i i I I I !J!9 Attachments : Resolution establishing new Council Compensation Plan. Attachment .A (Management Fringe Benefits - 1988-891 j i KS :kic I I i I i I I i I i � If � I W � M M O ' m M x X X X X X X X X X Q OCD a M m w O O' w CD ..pp .gyp} ppp O a N W N N O N M W IA W V N 0 OOOOOO M -TCC aOOmNW M N N W a ✓� N C O 0 0 0 0 0 0 0 0 0 0 0 IO O O O0 O O -+ 'O 0 0 0 0 0 0 IS O 0 0 0 0 0 C 0 0 0 0 o [ 0 0 a r o 0 0 0 •E o 0 0 0 0 o O to 0 Y 'O •E o �O O o O o O .t O 7 0 o n ov o 0 0 o vl " , o n pip :2N '. M CP. N`�.pp yO� .Np �m O IY_Ol,leo N N N N N N N N N N N N PN a 44 N Z O P Q N 2 K W W 00 0 0 0 0 0 0 0 0 0 0 0 H Y O O O O 0 O O O O O O O O O O 0 U O W O O O O O O O O O yS O O �0 0 O O J O Y1 O IA 1: O .O O I� b y N •O 'O P m N M It It O IA z a 0 U m m m �- L m O N Y m Um QL a 0 y •� �CC m Y a pp1, •L L C spa 7 U O O E m a O N m m m m L O C Y U S S _ S 2 N h w 0 N N w !� U T Z Y J U f.1 • L f..l • C L Y O J 7 t - m 1 C m C m tm0 j a0 U C ,K m . L C m J s O m m `�-� m ao O U L L U C L � a C L C L, C m C. W m 7 a a m m m '9 a s �i •m m m a S W W 9 S N 2 to K W N K W N > N J O