HomeMy Public PortalAbout02-24-2015 Transfer - Asst TM_201502191422290277 TOWN OF
1630 WATERTOWN
� Office of the Town Manager
Ti G
�, '•� � Administration Building
149 Main Street
Watertown,MA 02472
Phone; 617-972-6465
Michael J.Driscoll Fax: 617-972-6404
wanv.watertown-ma.gov
Town Manager townnierChvatertown-ma.eov
To: Honorable Town Council
From: Michael J. Driscoll, Town Manager
Date: February 19, 2015
RE: Agenda Item—Transfer of Funds Request
As you are aware, the Fiscal Year 2015 Budget includes funding to move forward with the
following motion adopted by the Honorable Town Council at their April 8, 2014 meeting: allow the
Manager to identify an existing department head who would be given additional responsibility,
authority, and compensation, to assist the Manager with various general management tasks and
special projects. (See excerpt from the Fiscal Year 2015 Budget Message).
As a follow up to the above mentioned action item, on July 8, 2014 Steven Magoon was appointed
Assistant Town Manager and will continue to serve as Director of Community Development &
Planning. (See attached July 8, 2014 correspondence).
The Committee on Personnel and Town Organization had asked the Personnel Director to "draft a
sample job description that would combine the existing Town Auditor position and the additional
responsibilities of Assistant Town Manager for Finance overseen by the Town Council and Town
Manager, respectively."
The following motion was adopted by the Honorable Town Council at their January 13, 2015
meeting: allow the Manager to appoint the Town Auditor as Assistant Town Manager for Finance,
to oversee and monitor all financial management staff, assist with budget preparation, and undertake
other financial responsibilities as assigned by the Manager. The matter will be reported back to the
Town Council in one year and reevaluated if the Council so chooses.
As a follow up to the above mentioned action item, on January 20, 2015 Thomas J. Tracy was
appointed Assistant Town Manager for Finance and will continue to seine as Town Auditor. (See
attached January 20, 2015 correspondence; excerpt from the January 13, 2015 Town Council
Minutes and the Committee on Personnel and Town Organization January 6, 2015 minutes).
As a result of the January 2015 action items, the "Assistant Town Manager Stipend" account needs
to be adjusted for the remainder of Fiscal Year 2015. (See Next Year Budget Comparison Report).
Therefore, I respectfully request the attached transfer be placed on the February 24, 2015 Town
Council Agenda for your consideration.
cc: Steven Magoon, Director, Community Development and Planning/Assistant Town Manager
Thomas J. Tracy, Town Auditor/Assistant Town Manager for Finance
Sharon Gallagher, Assistant Town Auditor
Transfer Amount $6,094
From: FY 2015 Town Council Reserve $ 6,094
0111152-570780
To: FY 2015 Town Manager Asst. Town Mgr. Stipend $ 6,094
0112351-510151
1 hereby certify to the availability, authority of funding source, mathematical
accuracy and appropriate fiscal year.
D/� '
Assistant Town Auditor
Excerpt from Fiscal Year 2015 Budget Message
Division of Local Services—Financial Management Review
The Division of Local Services offered to perform a full financial management review(FMR) of
the Town as their records indicated Watertown was one of the remaining Massachusetts towns
that had never received the review.
Their comprehensive financial management reviews offer analysis of financial procedures and
the effectiveness of checks and balances; and assess the impact of technology and government
structure on municipal operations.
The review began in February 2013 and was presented to the Honorable Town Council at their
September 24, 2013 meeting. The Division of Local Services indicated their recommendations
often serve as a blue print for resolving issues and achieving long-term stability.
The Division of Local Services stated the following in their review: "To ensure that fiscal
stability is maintained while essential services are provided, Watertown has established strong
financial management practices. The town manages its budget well and has tight financial
controls in place"; and"Overall, we found that the department heads and their staff are capable
and experienced. There is long term planning that is continually updated as new information
becomes available."
The Primary Recommendations of the FMR are to create a Deputy Town Manager position and
to consider organizing a Finance Department,preferably run by the proposed Deputy Manager.
The Council's Committee on Personnel and Town Organization have been meeting on these two
primary recommendations. The Committee agreed that "adding new senior management
positions may be the best long term approach; it is not realistic in the current financial
environment and identifying two department heads to assist the Town Manager would be
preferable."
7 The following motion was adopted by the Honorable Town Council at their April 8, 2014
meeting: "allow the Manager to identify an existing department head who would be given
additional responsibility, authority, and compensation,to assist the Manager with various general
management tasks and special projects."
`;,Funding has been included in the Submitted Fiscal Year 2015 Budget to move forward with the
above mentioned action item.
The Committee on Personnel and Town Organization has asked the Personnel Director to "draft
a sample job description that would combine the existing Town Auditor position and the
additional responsibilities of Assistant Town Manager for Finance overseen by the Town
Council and Town Manager, respectively."
Additionally,there are 14 overall Financial Management Recommendations included in the
FMR. The Council's Committee on Budget and Fiscal Oversight will be reviewing and providing
recommendations to the full Town Council in the next several months.
TOWN OF
1630 WATERTOWN
Office of the Totun Manager
` Administration Building _
r s 149 Main Street
Watertown,MA 02472
Phone:617.972.6465
Fax:617-972-6404
Michael J.Driscoll
Town Manager www•watertown-ma.gov
town mprC4�wa ter town-ma.vov
To: All Department Heads
From: Michael J.Driscoll,Town Manager
Date: July 8,2014
RE: Appointment of Assistant Town Manager
As you are aware,the Division of Local Services offered to perform a full financial management
review(FMR)of the Town as their records indicated Watertown was one of the remaining
Massachusetts towns that had never received the review.
Their comprehensive financial management reviews offer analysis of financial procedures and the
effectiveness of checks and balances; and assess the impact of technology and government structure on
municipal operations.
The review began in February 2013 and was presented to the Honorable Town Council at their
September 24,2013 meeting. The Division of Local Services indicated their recommendations often
serve as a blue print for resolving issues and achieving long-term stability,
The Primary Recommendations of the FMR are to create a Deputy Town Manager position and to
consider organizing a Finance Department,preferably tun by the proposed Deputy Manager,
The Council's Committee on Personnel and Town Organization have been meeting on these two
primary recommendations, The Committee agreed that"adding new seniot management positions
may be the best long term approach;it is not realistic in the current financial environment and
identifying two department heads to assist the Town Manager would be preferable."
The following motion was adopted by the Honorable Town Council at their April 8,2014 meeting:
"allow the Manager to identify an existing department head who would be given additional
responsibility, authority, and compensation,to assist the Manager with various general management
tasks and special projects."
Given all of the above, I am pleased to announce the appointment of Steven Magoon as Assistant
Town Manager. In addition to continuing as Director of Community Development and Planning,Mr.
Magoon's responsibilities as Assistant Town Manager will include the following:
• Serve as Acting Town Manager during any absence of the Town Manager;
• Serve as the Town's designee to the MBTA Advisory Board and as Municipal Hearing Officer
in accordance with M.G.L. Chapter 148A;
• Serve as a member of the budget team;
• Monitor various projects involving on•call architect services;
• Coordinate with the Department of Public Works on maximizing the use of capital fiords and
departmental resources, as well as providing information to the general public in a timely,
readily accessible fashion;
• Oversee the examination of changes in staffing and/or processes needed to better handle
enforcement of non-criminal ordinances and regulations such as snow removal; improper trash
disposal;permit violations, and the like;
• And oversee other Special Projects as needed.
cc: Honorable Town Council
Honorable School Committee
Honorable Library Board of Trustees
TOWN OF
1630 Q WATERTOWN
Office of the Tom)Manager
' \��' Administration Building
0 . 149 4tain Street
lY/atettowu,MA 02472
Phone;617-972-6465
Fax:617-972-6404 tm
Michael J.Driscoll matertown-ma.gov
Town b.Driscoll
r
[6wnmPf6NVI ter tow❑-111a.20V
To: All Department Heads
From. Michael J,Driscoll,Town Manages
Date: January 20,2015
RE: Appointment of Assistant Town Manager for Finance
As you are aware, the Division of Local Services offered to perform a frill financial management
review(FMR) of the Town as their records indicated Watertown was one of the remaining
Massachusetts towns that had never received the review.
Their'comprehensive financial management reviews-offer analysis of financial procedures and the
effectiveness of checks and balances; and assess the impact of technology and government structure on
municipal operations.
The review began in February 2013 and was presented to the Honorable Town Council at their
September 24,2013 meeting. The Division of Local Services indicated their recommendations often
serve as a blue print for resolving issues and achieving long-term stability.
The Primary Recommendations of the FMR are to create a Deputy Town Manager position and to
consider organizing a Finance Department,preferably run by the proposed Deputy Manager,
The Council's Committee on Personnel and Town Organization have been meeting on these two
primary recommendations. The Committee agreed that"adding new senior management positions
may be the best long term approach; it is not realistic in the current financial environment and
identifying two department heads to assist the Town Manager would be preferable,"
The following motion was adopted by the Honorable Town Council at their April 8,2014 meeting:
"allow the Manager to identify an existing department head who would be given additional
responsibility, authority,and compensation,to assist the Manager with various general management
tasks and special projects."
i
As you are aware, on Judy 8, 2014 Steven Magoon was appointed Assistant Town Manager and will
continue to serve as Director of Community Development&Planning.
The Committee on Personnel and Town Organization had asked the Personnel Director to "draft a
sample job description that would combine the existing Town Auditor position and the additional
responsibilities of Assistant Town Manager for Finance overseen by the Town Council and Town
Manager, respectively."
The following motion was adopted by the Honorable Town Council at their January l3,2015 meeting:
allow the Manager to appoint the Town Auditor as Assistant Town Manager for Finance,to oversee
and monitor all financial management staff, assist with budget preparation, and undertake other
financial responsibilities as assigned by the Manager. The matter will be reported back to the Town
Council in one year and reevaluated if the Council so chooses.
As a follow up to the Honorable Town Council's action,I am pleased to announce the appointment of
Thomas J. Tracy as Assistant Town Manager for Finance. In addition to continuing as Town Auditor,
Mr. Tracy's responsibilities as Assistant Town Manager for Finance will include the following:
• Responsible for coordinating all Town department budgets,developing and implementing a
schedule that meets the budget deadline dates as outlined in the Town's Charter and By-Laws,
and is responsible with the Town Manager to prepare the Town Manager's recommended
balanced budget;
• Responsible for both long and short range financial planning; assisting the Town Manager in
preparing the five(5)year Capital Improvement Plan, developing revenue projections for
budget planning, and recommending plans for administrative systems and internal financial
controls throughout the Town;
• In conjunction with the Treasurer/Collector,prepares the Town's debt management plan,
including recommendations for bonding, short-term borrowing and self-funding;
• Participate as a member of the Town's negotiating team for the purposes of collective
bargaining, as well as related strategy sessions and researching the financial implications of
proposals;
• Develop and maintain risk management programs for properly and casualty exposure areas,
workers' compensation and public safety injury oil duty exposure areas,
cc: Honorable Town Council
Honorable School Committee
Honorable Library Board of Trustees
Excerpt from the January 13, 2015 Town Council Minutes
c) Committee on Personnel and Town Organization report and action on the finance director
position recommended by the Division of Local Services— Susan G. Falkoff, Chair. Councilor
Falkoff read the Committee report. Councilor Woodland moved to accept the report, seconded
by Councilor Piccirilli and adopted by unanimous voice vote with Councilors Aaron Dushku,
Susan G. Falkoff, Anthony Palomba, Angeline B. Kounelis, Cecilia Lenk, Vincent J. Piccirilli,
Jr., Kenneth M. Woodland, Vice President Stephen P. Corbett and Council President Mark S.
Sideris voting in the affirmative.
ACTION ITEMS:
1. Councilor Falkoff moved to allow the Manager to appoint the Town Auditor as Assistant
Town Manager for Finance, to oversee and monitor all financial management staff, assist with
budget preparation, and undertake other financial responsibilities as assigned by the Manager,
seconded by Councilor Lenk.
Councilor Palomba stated that the town auditor is a position that we hire and we review and now
we are asking that person to take on an additional job which will be supervised by the Manager;
he asked how is this supposed to work?
Councilor Falkoff stated that the committee talked about that a lot and it seemed odd. However,
she noted that there is another position in Lexington that seems to work well.
The Chair stated that the Towu Council is not giving up any supervisory role with the Town
Auditor. He indicated that we should give this a try as it was recommended by the by the people
from the Division of Local Services who conducted a review of the town.
Councilor Kounelis concurred with Councilor Palomba's comments and indicated that the Town
Auditor reports directly to the Town Council and that there is a disconnect here; as we are losing
our ability to have unbiased information as there will be more interaction between the two
offices.
Councilor Corbett stated that we already have this dichotomy this would broaden that and add
responsibilities with an additional stipend. This was thoroughly discussed at the committee level.
Councilor Lenk concurred that this was thoroughly discussed; noting that we are trying to solve a
problem that has been identified noting the many financial needs in the town and that the town
simply does not have the resources to add that level of staff right now. This will be a team
between the Town Manager and Town Auditor that will work effectively together
Councilor Piccirilli stated that he wants to make it clear that the Town Council would still retain
the responsibility of appointing the town auditor position; reviewing the position and the salary.
The Chair stated that there will have to be a Charter change.
Excerpt from the January 13, 2015 Town Council Minutes
Councilor Palomba reiterated that the Council will retain responsibility as a council to oversee
the auditor and salary of the auditor. He asked that the matter be reviewed in one year as a sunset
clause. If we hire in the future a Town Auditor; will we be hiring a Town Auditor or the
combined position?
The Chair stated that we would be hiring a Town Auditor only.
The Chair stated that we can add to the motion that we will report back to the council in one year
for an overall review as to how this position is working.
Councilor Falkoff moved the amendment, seconded by Councilor Kounelis and adopted by
unanimous voice vote with Councilors Aaron Dushku, Susan G. Falkoff, Anthony Palomba,
Angeline B. Kounelis, Cecilia Lenk, Vincent J. Piccirilli, Jr.,Kenneth M. Woodland,Vice
President Stephen P. Corbett and Council President Mark S. Sideris voting in the affirmative.
On the Main motion as amended; it was unanimously voted with Councilors Aaron Dushku,
Susan G. Falkoff, Anthony Palomba,Angeline B. Kounelis, Cecilia Lenk, Vincent J. Piccirilli,
Jr., Kenneth M. Woodland, Vice President Stephen P. Corbett and Council President Mark S.
Sideris voting in the affirmative
Committee on Personnel and Town Organization
January 6, 2015
Meeting Minutes
The Committee on Personnel and Town Organization met on Tuesday,January 6, 2015,
at 5:00 PM in the Council Office. Present at the meeting were Councilors Susan Falkoff, Chair,
Cecilia Lenk and Stephen Corbett. Also present were Council President Mark Sideris, and Town
Manager, Michael Driscoll.
The purpose of the meeting was to continue the discussion regarding the organization
of financial services. The Manager presented a Job description that was prepared by the
Personnel Director. Note was made that both the Collins Center and the State (Executive Office
of Administration and Finance) recommended that the Treasurer,Auditor, Assessor, and
Purchasing positions be combined under a Financial director. Similar to the position of
Assistant Town Manager, the Committee had agreed at a previous meeting that the best
approach would be to identify an existing Department Head who would assume these
additional supervisory responsibilities,with an appropriate stipend, and that the Auditor would
be the most logical person to fill this role.
The following motion was made and voted unanimously: "To recommend to the Council
that it allow the Manager to appoint the Town Auditor as Assistant Town Manager for Finance,
to oversee and monitor all financial management staff, assist with budget preparation, and
undertake other financial responsibilities as assigned by the Manager."
Respectfully Submitted,
Stephen Corbett
Attachment: Job Description for Assistant Town Manager for Finance
TOWN AUDITOR/ASSISTANT TOWN MANAGER FOR FINANCE
Definition
The Town Auditor/Assistant Town Manager for Finance is responsible for the planning, coordination, and
direction of the Finance Departments as well as compliance with public finance laws and the application of
general accounting practices and other financial practices of the town;other related work, as required.
Essential Duties and Responsibilities
The essential functions or duties listed below are intended only as illustrations of the various types of work
that may be petfornred. The omission ofspecific statements ofduties does noterclude them from theposition if
the work is similar, related, or a logical assignment to the position.
Town Auditor
Ensures that the town fully complies with Massachusetts laws concerned with public finance;participates in
and oversees the accounting related functions;ensures the accuracy ofpayments to vendors and contractors,as
well as the accuracy of payment to town employees.
Assists town departments with the tracking ofexpenditures,solving problems and the preparation ofthe annual
budget;ensures that all town department expenditures are within budget;reviews all town contracts to ensure
the accuracy and the appropriateness of the contract for services.
Prepares and maintains financial records of the town;works with independent auditors to ensure that necessary
information and schedules are provided to ensure that a proper audit of town finances is accomplished.
Oversees the Town's audit, preparing the formal response to the audit and implementing approved
recommendations.Plans and supervises operational audits of the activities of Town departments to evaluate the
efficiency of resource utilization, and the effectiveness of the service delivery.
Prepares financial reports required by state or federal agencies;prepares financial reports for the Town Council
and responds to information requests from the Council; performs financial analysis of expenditures and
participates in the budgeting process;serves as a member of the financial management team to ensure effective
planning.
In accordance with MGL 32B and the Town's Public Employee Committee(PEC)agreement, responsible for
managing the administration of the Town's employees and retirees benefit programs,such as health insurance,
life insurance, dental insurance, deferred compensation plans, flexible spending plans.
Works in collaboration with the IT Department to administer the Town's central computerized financial and
management systems and infrastructure.
Serves as ex offcio member of the Watertown Contributory Retirement Board;oversees investment activity
and ensures that monthly payrolls for retirees and beneficiaries are completed;ensures compliance with public
retirement laws; provides guidance and staff support; shares the fiduciary responsibility associated with a
retirement fund.
Performs similar or related duties as required by general laws,charter,ordinance or vote ofthe Town Council.
{Yatertown, Massachusetts
Town Auditor/Assistant Torn Manager for Finance
I
Assistant Town Manager for Finance
Responsible for coordinating all Town department budgets, developing and implementing a schedule that
meets the budget deadline dates as outlined in the Town's Charter and By-Laws,and is responsible with the
Town Manager to prepare the Town Manager's recommended balanced budget.
Responsible for both long and short range financial planning;assisting the Town Manager in preparing the five
(5)year Capital Improvement Plan,developing revenue projections for budget planning,and recommending
plans for administrative systems and internal financial controls throughout the Town.
In conjunction with the Treasurer/Collector, prepares the Town's debt management plan, including
recommendations for bonding,short-term borrowing and self-funding.
Participates as a member of the Town's negotiating team for the purposes of collective bargaining,as well as
related strategy sessions and researching the financial implications of proposals.
Develops and maintains risk management programs for property and casualty exposure areas, workers'
compensation and public safety injury on duty exposure areas. Identifies potential hazards; explains the
provisions of the insuring agreements to department managers in order to avoid municipal liability,evaluates
the causes and claims of risks and works with appropriate department managers to minimize the Town's
exposure. Coordinates the processing of all insurance claims, ensures compliance with provisions of each
insurance policy to prevent lapses in coverage, and determines the appropriate coverage levels required.
Develops and recommends to the Town Manager policies regarding Town-wide administration, establishes
procedures to implement policies, and keeps the Town Manager informed regarding the efficacy of the
operating policies and procedures of various Town departments.
Actively serves as a member of the Senior Management Team.Collaborates to establish the direction for the
municipal organization, continually strives to improve services offered by the Town, and appropriately
allocates organizational resources across Town departments.
Supervision
Works under the policy direction of the Town Council as the Town Auditor and under the general direction of
the Town Manager as Assistant Town Manager for Finance,in accordance with all applicable Massachusetts
General Laws,municipal policies and objectives and professional standards;performs responsible duties of a
complex nature which require considerable independent judgment and initiative.
Supervisory Responsibilities
Oversees all municipal financial staff,either directly or through subordinate supervisors,in such titles as,Town
Treasurer/Collector, Town Assessor, Purchasing Agent and Assistant Town Auditor. Establishes work
procedures and/or performance standards, provides performance feedback, conducts formal performance
reviews,participates in the recruitment and orientation of new employees,prioritizes work,provides training
and development, assigns/reviews work,and disciplines employees.
ftlertown, Massachusetts
Town Auditor/Assistant Town Managerfor Finance
2
Work Environment
Work is performed under typical office conditions;volume of activity fluctuates according to various deadlines
and schedules; additional hours may be required to meet deadlines;required to attend evening meetings.
The employee operates standard office equipment.
Performance of duties requires frequent contact with other town departments,outside agencies,and the Town
Council; contact is in person,by telephone, e-mail,and in writing.
The employee has access to personnel files,bid documents, and legal proceedings.
Errors injudgment could result in delay or loss of service,monetary loss or legal repercussions.
Recommended Minimum Qualifications
Education and Experience
Masters Degree in finance, accounting, or a related field;Minimum of 5-10 years of experience in
government financial management;or an equivalent combination of education and experience.
Knowledge,Ability and Skill
Knowledge of and ability to direct operations,services,and activities of municipal finance;develop
and administer goals and procedures;oversee,coordinate,and discipline staff.Prepare and administer
budgets; prepare clear and concise administrative financial reports; identify and respond financial
issues. Thorough knowledge of the methods and procedures relating to governmental accounting;
knowledge of automated accounting systems and fiscal management systems; knowledge of budget
development and administration; thorough knowledge of fiscal planning;general knowledge of the
operations of other town departments and procedures,and relevant federal,state and local laws and
regulations.
Ability to establish and maintain effective working relationships; ability to analyze financial
management problems and find solutions, project consequences of proposed actions and
recommended courses of action.Ability to interpret state laws relating to local government finance;
ability to maintain accurate records; ability to work both independently and as a team leader.
Keeps abreast of technology developments,incorporating new technologies to maintain efficient and
effective processes and systems to assist with other responsibilities and functions._
Organizational skills; computer skills;excellent verbal and written communication skills.
Physical Requirements
Minimal physical effort is generally required to perform duties in typical office conditions.The employee is
frequently required to stand,walk,sit,speak and hear and use hands to operate equipment.Vision requirements
include the ability to read and analyze documents and use a computer.
AMtertown,Massachusetts
Town Auditor/Assistant Town blanagerfor Finance
3
TOWN OF WATERTOWN
NEXT YEAR BUDGET COMPARISON REPORT
FY 2015 FY 2015 FY 2015
FY 2014 FY 2014 LEVEL 2S% ADDITIONAL
FY 2013 ORIGINAL REVISED SERVICE REDUCTION FUNDING MANAGER
ACTUAL BUDGET BUDGET BUDGET _ BUDGET REQUESTS RECOMMENDS
0112351 TOWN MANAGER PERSONNEL
0112351 510111 FULLTIME SALARIES $ 250,256 $ 250,648 $ 253,208 $ 255,830 $ 244,389 $ 255,830
0112351 510143 LONGEVITY $ 3,250 $ 3,250 $ 3,250 $ 3,600 $ 3,250 $ 3,600
0112351 510150 MGMT SALARY ADJUSTMNTS $ - $ 33,750 $ 6,552 $ 34,850 $ 34,850 $ 34,850
0112351 510151 ASST.TOWN MANAGER STIPEND $ 15,000 $ 15,000 $ 15,000
0112351 510168 OTHER EMPLOYEE BENEFITS $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ 3,000
TOTAL TOWN MANAGER PERSONNEL $ 256,506 $ 290,648 $ 266,010 $ 312,280 $ 300,489 $ - $ 312,280
0112352 TOWN MANAGER EXPENSES
0112352 530343 TOWN REPORT $ 9,597 $ 9,625 $ 9,625 $ 9,625 $ 9,625 $ 9,625
0112352 540421 OFFICE SUPPLIES $ 852 $ 870 $ 870 $ 870 $ 870 $ 870
0112352 540422 PRINTING&FORMS $ 1,062 $ 500 $ 500 $ 500 $ 500 $ 500 I,
0112352 570710 IN STATE TRAVEL $ - $ 100 $ 100 $ 100 $ 100 $ 100
0112352 570730 DUES&SUBCRIPT. $ 1,730 $ 1,750 $ 1,750 $ 1,750 $ 1,750 $ 1,750
0112352 570785 COMMITTEE EXPENSES $ 2,102 $ 3,100 $ 3,100 $ 3,100 $ 3,100 $ 3,100
0112352 570787 STAFF DEVELOPMENT $ 2,598 $ 2,600 $ 2,600 $ 2,600 $ 2,600 $ 2,600 ,
TOTAL TOWN MANAGER EXPENSES $ 17,942 $ 18,545 $ 18,545 $ 18,545 $ 18,545 $ - $ 18,545
TOTAL TOWN MANAGER $ 274,448 $ 309,193 $ 284,555 $ 330,825 $ 319,034 $ - $ 330,825
Page 2