HomeMy WebLinkAbout04 - Fee Schedule AdjustmentsMeeting Date: July 23, 2002
Agenda Item No. 4
CITY OF NEWPORT BEACH
ADMINISTRATIVE SERVICES DEPARTMENT
Resource Management • Fiscal Services • M.I.S. • Revenue • Accounting
July 23, 2002
TO: MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: Glen Everroad, Revenue Manager
SUBJECT: Fee Schedule Adjustments
RECOMMENDED ACTION: Adopt Resolution 2002- establishing the City's
2002 Fee Schedule.
In 1996, the City of Newport Beach retained KPMG Peat Marwick LLP (KPMG) to
conduct a cost of services study for City services requested and initiated by residents,
businesses and others who most benefit from the City services. The KPMG study
determined the actual cost of providing each of those services including direct labor costs,
administration or "overhead" costs and the cost of materials and supplies based on actual
1994 -1995 costs.
At the City Council meeting of February 10, 1997 the Council adopted Ordinance 97 -8
establishing Chapter 3.36 (COST RECOVERY FOR USER SERVICES) of the
Municipal Code. The Ordinance codified the Council's decisions at that time regarding
the percentage of cost to be recovered from direct user fees for the services studied. The
remaining cost of those services is subsidized by tax revenues derived from the general
population.
At the same meeting the Council adopted Resolution 97 -15 establishing a Fee Schedule
for City services. The fees in the Fee Schedule were based on the 1996 study and Chapter
3.36 of the Municipal Code. The intent was to update the Fee Schedule regularly by
resolution to reflect changes in costs, and revise Chapter 3.36 of the Municipal Code
whenever the City Council wished to change the percentage of cost recovery.
Additionally, the Fee Schedule was intended to be a centralized location for the myriad of
fees previously located in individual ordinances, resolutions and council policies.
1
During the three -year period following the 1994 -95 base year used in the cost of service
study, costs changed sufficiently to warrant an adjustment to service fees. In order to
keep the cost of recovery consistent with Chapter 3.36 of the Municipal Code, the City
retained KPMG in March 1998 to conduct a follow up study and calculate an adjustment
to service fees. KPMG only calculated an adjustment to the fees in the Fee Schedule at
that time. No adjustment was made to any underlying cost allocation. The fee
adjustment in 1998 (Resolution 98 -45) increased the labor portion of the cost for each
service by the three -year net salary and benefit increase (6.5 %) and increased the non-
labor cost of each service by the local area CPI change (4.27 %).
Because costs did not change significantly during 1999, it was not until June of 2000 that
staff used the KPMG fee adjustment methodology to calculate that adjustment. The fee
adjustment approved by the City Council's adoption of Resolution 2000 -60 increased the
labor portion of the cost for each service by the two -year net salary and benefit increase
(2.53 %) and increased the non -labor cost of each service by the local area CPI change
(5.10 %). The 2001 Fee Schedule (Resolution 2001 -46) increased the labor portion by 4%
and the non -labor portion of fees by 3.6 %.
DISCUSSION
Since the 2001 fee adjustment, the City has experienced a net 5.46% increase in salaries
and benefits through fiscal year 2002 -03 and a 2.68% CPI change through March 2002.
Using the methodology developed by KPMG to apply these amounts to the labor and
non -labor portions of City costs, staff prepared the attached proposed fee adjustment.
This adjustment will bring fees in compliance with cost recovery standards established by
Chapter 3.36.
The Fee Schedule was distributed to City departments for review. Staff was asked to
identify existing fees not previously represented in the Fee Schedule, any changes in
service processes for existing fees, any new services for which fees should be established,
and any fees that should be dropped from the Schedule. In addition to these changes,
several departments reported anticipated changes including a review of all Planning
Department fees, the addition of NPDES related fees for Building, revisions to Special
Event fees by Community Services and the Utilities Department's ongoing study of water
and sewer related fees. The recent increases to the City's property liability insurance
premiums have also given rise to a review of related fees for possible increase in the near
future. As in the 2001 adjustment, department staff also provided recommendations on
rounding of some of the calculated fees in the interest of simplicity. Council Resolutions
adopting fees previously found outside the Fee Schedule that have been added to the
Schedule are either repealed or amended by each Council action adopting the resolution
establishing the Fee Schedule.
2
At some point in the near future the City should do a detailed examination of fees. For
several reasons, staff believes it would be appropriate to undertake that effort.
Even though it is a somewhat costly and time - consuming endeavor the resulting
revenue can recover the cost. Further, staffs growing familiarity with fees and the
understanding of their importance could permit a large portion of the study to be done
in- house. This would leave the City with a methodology for future evaluation of
service costs. The study would also enhance staffs understanding of the cost of
providing service.
• By the time the study is undertaken the base year information will be over 8 years old
and there have been several organizational changes in City operations since that base
year.
• The original study included only about half the number of fees now contained in the
Fee Schedule.
• It would be prudent to determine what effect the annexation of Newport Coast has
had on the costs of services before the City begins to absorb too much of that
potential new cost.
• Regulations and court cases defining the City's ability to access revenue sources are
increasing the City's focus on fees to pay for the services being provided.
• Cost recovery is reduced each year on those fees for service not subjected to the cost
of living adjustments since the 1996 cost of services study.
RECOMMENDATION
Consistent with the cost recovery standards contained in Chapter 3.36 of the Municipal
Code, staff recommends another interim fee adjustment this year. Attached to the
Resolution as EXHIBIT "A" is the recommended Fee Schedule.
Glen Everroad
Revenue Manager
Attachments:
Resolution
EXHIBIT "A"
RESOLUTION NO. 2002 -
A RESOLUTION OF THE CITY COUNCIL OF
THE CITY OF
NEWPORT BEACH UPDATING THE
MASTER SCHEDULE OF
FEES TO BE CHARGED FOR USER
SERVICES
WHEREAS, in 1996 the City of Newport Beach retained KPMG Peat Marwick
LLP (KPMG) to conduct a cost of services study for City services requested and initiated
by residents, businesses and others who are most benefited by the service; and
WHEREAS, the KPMG study determined the actual cost of providing the services
including direct labor costs, administration or "overhead" costs and the cost of materials
and supplies based on 1994 -1995 actual costs; and
WHEREAS, on February 10, 1997 the City Council of the City of Newport Beach
adopted Ordinance 97 -8 establishing Chapter 3.36 (COST RECOVERY FOR USER
SERVICES) of the Municipal Code; and
WHEREAS, Chapter 3.36 of the Municipal Code contains cost recovery
percentages for specific services contained in the 1996 study, and
WHEREAS, the City Council of the City of Newport Beach adopted Resolution
2001 -46 on June 26, 2001 establishing a Fee Schedule for municipal services based on
the 1996 study and Chapter 3.36 of the Municipal Code; and
WHEREAS, it is the desire of the City Council to maintain the City's Fee
Schedule in order that it accurately reflect the current services provided by departments
and the fees established for user services should reflect the approximate costs of
providing the services.
NOW, THEREFORE, the City Council of the City of Newport Beach resolves as
follows:
Section 1: The schedule of fees for service attached to this Resolution as
EXHIBIT "A" is hereby established.
Section 2: Resolutions number 2001 -46 and 2001 -23 are hereby rescinded.
Section 3: This Resolution shall take effect July 24, 2002.
'. -I
Passed and adopted by the City Council of the City of Newport Beach at the
regular meeting held on the 23rd day of July, 2002.
Mayor
ATTEST:
CITY CLERK
a
8
0
k
m 9
e d
a �
m
Z d
W
�s
N
V
G
N
N
�
s��ssssss
=
-
-
OR
♦
4
♦
L�
N
L
y
ti
O
O
o
'o_
nxi
rL
rL
a
a
a
a
a
z
z
o
o
0
0
3
.3
t4
U
U
$
a
a
i L1
l!
a
°
Ll
L)
U
p
p
jU
F
3
�
@
`°
y
q
F
V
V
u�
E
fL
O
go
All
in
sza,
c
u
ii
�
m
e
r�nxs<
E
a
N
O
N
O
Ste!
L
5S
S
°N
R
U
0
N
m
P,
8
e
b�
ry
?
8
m
may+
O
V2
L
C
s
m
N
L
o
y
y
m
0
?o
8
°O
8O
8
8O
8N
8
,
°0�pN
Q
w
8
Q
°
p
Q
E
p
N
M
N
Ei
9$
�y
ry
,.j
,.j
IJ
ry
(y
CI
fl
CI
fl
CI
OO
O
OO
f1
(J
N
pp
pp
p
pp
pp
pp
pp
pp
O'
O'
O'
O'
p
C
,j
pp
pp
...
...
...
...
-
n
-
n
-
n
-
-
-
w
uuu
uuu
u
uuuuuuuuu
uu
u
uuuuuuuu
uuuuuuuu
O a
<
'a
;a
0
p
�
oW
y
❑�
�
V 9
i
y�
O
OZ0�
pC
Si
�
L"i
C
E�
❑
a�
wo
$
S
3
8
8
8
�u
°
g$
o
E
H
a u
m
8
8
0
N
in
y�
S❑
��
?
a
..,
fi
5
1pl
5
F
b
�'
°'
��
"0°'
8
8
8
g$
$
8g
8
8
88
8
m
° .25
880
8�!�jj0qQ0c
3
g8g S
v,' G
o°°
9
8
P.
U
uE
OR
b
m V
°
°
Y
N
°
LK
s
.J
N
O
��w
r
N
Jt
8„„
S
a
'�
°e
01
1
lolb
Ste!
L
5S
S
°N
R
U
0
N
m
P,
8
e
b�
ry
a
N
N
N
O
N
e
n
O
w
ry O
ZV O
Z
a �
Olm lm
O
�4
u1
O
V
N
O�
ss so 0 o s s s
V U U U U l! U U U
o S
Z
6
� ur
0
9
O
d n
S
xsz
m Im Im Im Im
S 8
o
w
F to
a
�
o
a
2
�
a
9 q
to
O Q
q �$O
9
b
tl
u yyi
dyyJ
V S
V�
yO
h
Y
OLLO
11/pp/��
y
p
CC F
M
YI
Qi
jQ5
O
mp`o
m�
19 N p
V Q
M 'i
uS W
S Q W
N Q N
ti
O�
ss so 0 o s s s
V U U U U l! U U U
o S
Z
6
� ur
0
9
O
d n
S
xsz
m Im Im Im Im
S 8
o
w
F to
a
ss s
ci ci ci
m
g
°O o$
g
°o
s s
a
O
s o s o
u ui
ci Li ci ci
�00E
$
m
s
a
9 q
to
O Q
q �$O
9
b
tl
u yyi
dyyJ
V S
V�
yO
mp`o
m�
p`8o
pp$
p
Q
ss s
ci ci ci
m
g
°O o$
g
°o
s s
a
O
s o s o
u ui
ci Li ci ci
�00E
$
m
6
N
N
N
O
n
O
Iri
a
S
n
O
i
O
V'
9
N
L
u
O
p
L
y
A
Q4A
p
j
q
O
Q
SE
S
G
H
N
S
M
m
tt
q
9
♦
V
a
q
.0
L
T
q
Y
W
py�
b
C
ae
m
�,
p`
w
♦
pCo
4
s
g
5
°o
S
°o
8
"°' G
t°pp,�1
1(ppf
pbp
N
n
Oppp
VNV��
Iy��
1PO
`
Dp
at
8
O 41
S 'y
O Y
54
OG
T G
O
pO
a
M
.p
O
O
M
6E1
J
W
W
N
M
o
0
0
0
0
0
0
o
d
o
0
0
o
d
o
0
o
d
o
o
S
S
S
o
o
S
Li
ui
Lj
u
u
u
u
i
ci
ci
ci
ci
ci
ci
ci
U
ci
ci
ci
ci
ci
ci
ci
ci
ci
ci
ci
ci
ci
ci
Li
ci
ci
U
ci
ci
O
5
f
4
Q
C
7
b
a
r
F
p3
a
_
Re
dy
x%
L
U
V
U
S
86
�o
o
o
���;8c�gE`�ddddo
dVR
°9$$Q
$
,..
U
U
�-
t-
t-
[-
t-
a
N
2 u.
2 u.
a
a"�
c% :�
t-
u.
n.
F. u
0
E
e:
m
N
ut
e
O
�yF�Np
Iri
a
S
n
O
i
O
V'
9
N
L
N
N
N
O
O
N
b
O
s
9
TP
L
W
O
O
~W
o
tlf
W
p
M
K
M
p
W
p
W
p
W
0'
q
0'
NM
Pm
W�
W
W
T
NN
A
Ifl
m'
W
VI
~W
W
�Gp
Yf
N
W
ti
W
CI
N
lV
R
a
W
K
N
O$
S
$
S
S
S
8
8
$$
S$$$
$
$$
$
8$
S
S
S
8
S
S
8
S
8
s99
S'
SS
21
21988g
S
5
S92i
999
S5S
S
&5
m
u
U
U
u
U
U
U
U
u
U
U
U
U
i1
U
U
U
U
U
U
U
U
U
U
U
m
m
m
m
m
m
m
m
m
m
m
o
x
m
m
m
m
m
m
m
m
m
m
m
m
m
m
-
O
5
?
.a
'Y
'''
OC
tl
O
K
p O
_
£
K"
Sb'
d
O
u•3i C
�{
�C
E
d
8
8'
On
z
O
.3
tl
4
S a�i
p
c
5
r z °�
zl
u
G-
V
N
O
3
dr
b
O
e
z
8$U°
om
o
OC O
`
a
64
p
�
nad
g
a9
lq1
a
<
R�
K
L
�w
FQ
b
s
z
O
'pi
Z
ry
K %�
d b
9g
_ pl
y G
..j
.L
4 pb
iF
06Q33� ii O
z
W
O
Q
b
K
Wzi
y
W
K
K
K
K
K
W
W W
K O
K O
��
���
[. � Si
W�
15
W�
Q
E
2
N
?
O
W
O 3''
�O
� C
f4 ..
�
t
•Y
-Po
f 4
W
V
H
&
K
4
W
O
M
9b
9
5
h'
N
f
N
N
S
N
O
s
0
N
9
GV
Ny
Y
N
1,
N
`o
N
0.
N
a
b
0
coi
W
W
O
O
O
O
O
O
O
O
O
pp
O
pp
pp
p
p
O
O
p
O
pp
p
O
p
O
O
O
H
O
O O
O
Gm
N V
49 9
1m
W
N
a
V
T
m
M
!9
p
W
19
P
tl1
�
yP�
19
OO
M
.G
e+M
pO
19
O
tli.
W
u
8
$
$
$
8N
8
8lV
$
W
S
s
s
o
C
o
O
O
N$r.j
C
N$r.j
C
s
s
s
o
S
N
o
N
o
N
0
N
o
s
N
o
N
o
s
N
o
N
o
g
s
o
s
pj
.N.
^
.N.
.N.
.N.
.N.
.N.
N
.1I;
N
.N.
.N.
.N.
.N.
.N.
.N.
.N.
.N.
.N.
.N.
.N.
.N.
.N.
.N.
.N.
.N.
.N.
TJ
.Yf.
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
u
U
u
U
u
u
U
u
u
u
U
U
C!
V
0
5
O
A
It
K
9
C.
5
z
w
3
0
w
P
�3
6
[6
17
V
V
6
O
U
E
26
N
6
N
6
N
E
N
6
N
o
O
C
•'
d
S
S
L
N
S
3
L
•`a
c
o,
$
a°
C
i
55
s5
5E5
5E�j
5�j
<5555
555
°i�
5t�`tt55i�
5
°5�
u9
v9
v9
`°
A
`°
A
`o
Amo
ui
94
`°
ui 5^�
0
`o
d9
`o
ui.5
`o
`0
mAu9
`o
`°
`°
m
`o
`o
`°
a
W
K
W O
@
W Pyi
W
°
W
$ 8
Wy
O K
$
Wy
Ky
`0 3
K ^y
b
CWT
Y
Y
6
U
Y
i WI
W
U
N 5
'i
$
W
Y
Wy
E
i
W
d
W
J
$
Ky
$
Wy
$
W W
d X
W
d
$
KU
$
W O
V
vOj
L
b
G
Y
L
{il
a$
O
Y
y
Y
V_
>
a
W
P
W
5
.5
a6
a
�
3
c
E
s
0
N
9
GV
Ny
Y
N
1,
N
`o
N
0.
N
N
N
O
za
n
O
Ell
8
D
s
a
L
a
i
W
O
OD
n
0
N
g
k
0
O
�o
°
oo
�o
ri
�
S
S
8
S
S
S
o
8
S
8
S
S
$
S
S
o
5
0
0p
0p
0
0p
0p
0p
op
S
o
0p
O
0p
W
O
O
C
O�
O
O
O
Q
Q
P
p
p
p
p
p
p
p
T
p
P
H
N
N
N
vNi
Q�
.N-i
�
'y'i
�
�
N
H
�
N
H
O
OO
OO
OO
OO
po
OO
OO
OO
OO
�
N
H
OO
OO
P
P
0.
0.
0.
0.
0•
W
u
u
u
V
U
ii
U
ii
U
V
V
V
U
V
ii
V
ii
ii
U
U
V
ii
U
ii
V
ii
V
U
V
N
N
V
U
U
U
U
E
n
fly
O
H
a
Z
oa
g
$
s
`0
0
o
S
t5
o
a
¢
�
ia�i
CGGO
°�
y
iy5
0
o
W
.Cx
Y.
yya
J
W
n
V
O
�
4
v
�
L
C
V
m
m
9
�m
�m
U
d
�$�`��Yi.S��yFW2��°_z'z_'�mc�`�5
S`
�
a
�m�b
�56
z��
5
y@
�q
S
tl
°!
8
x
5
z
a
�
5
n
o
c5
'J
5
O
F
¢
U
3
K
C
Y
K
C�
>>
N
:r
G
G
G
0.
V�
F-�
>�
Q
Q
G
U
:J
'J
:J
Ell
8
D
s
a
L
a
i
W
O
OD
n
0
N
n
N
S
b
O
'Eb'
V
FFo
O
�egc`c
�qc
G
V
V
i
G
IMAM
@@
0
0
r
8
A
8
3t
9
2
st
5
5
w
o
Q
•pMJ
A
W°
p
Vf
2Q
2Q
�j
O�
�
�y
Q
op�
pp
O
pp
O
p
O
p
O
QgQ
y
y p�OA
CVf
p
p
H
�jV
V
V
�j V�j
11((.11
11((.11
ppSjV
V
H
o
pM
N
IOW
1ZRS
H
S
tlI
W
1A
M
M
tl1
U
U
U
U
N..
U
U
{{[[11
prypry
p
pp�pp
RR
((yy
pry
ry
ry
qT
pb
IT
p b
IT
p b
H
b
s
s
C
C
C
pp
pp
CC
ti
o
pp?
o
o
o
O
O
4
O
Cf
1+1
tl1
01
Nf
Of
H1
H1
Nf
Nf
H1
tlf
Nf
W
Li
U
U
Si
&=
a
�
a
mac.
c.
�
o.
o.
o.
o.
c.
o.
o.
P3
P3
E3
Yj
(3
E3
E317
E3
E3
E3
E3
E3
E3
E3
E3
E3
E3
O
Z
Q
A
D
O
V
3
3
W
W
D
o
Qa
a
�i
o
n
�
U
a
fIl
66
N
•D¢¢
C
V�l
L
L
L
D
t/I
fIl
N
t/1
'L
�•
6
G
g�
9 s
F
6
5�j
3
s
perq;
8
•a
b
9r,
u
W
v
o
0
0
0
0
0
6
U�
2ur1
[=UU
��=ao.
i
w��
Cilia
Z
a
»
>
>
>
>!-
a
of
N
O
N
n
0
s
s
t
Mc
0
v
A
o.
uU`,
G
a`a
`
Qe
6
ac
6
ac
6
rc
6
o`e
a`e
rc
ovc
b
�
ec
6
6
a
8
3
a
33
a
a
a
a
a
a
a
8
u7
a7
u"1
u7
W
W
u7
u"1
u"1
�
u"1
07
u7
07
v7
u7
�
0
0
0
0
0
0
0
0
o
c
o
0
0
0
0
0
0
O
O
O
O
O
O
O
O
O
C
O
O
O
O
O
p
a
5
a
a
a
<
a
a
a
a
a
<
a
a
a
a
a
a
a
<
a
<
a
<
a
<
a
a
a
<
a
a
a
<
a
<
m
ui
o
0
0
0
o
fi
'A
g
g
g
g
g
g
g
g
6
y
u
(/{
UI
U
US
u
u
u
u
u
VI
u
VI
u
u
j
pd;
U�
8
1(f
{�
U
U
ii
(i
V
U
U
U
U
U
U
V
U
U
V
q�
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
ci
i
i
i
i
iuuuu
u
0
5
`a°
�
o
0
s
d
s
o
o=
L
O
b
e
b
go�oedd��g�g
�
E
E
i
i�G
0'=
2
C
P.
0.
U
Z
Z
Z
{L
V
U
U
q
V
.y
s
s
t
Mc
0
v
A
o.
uU`,
a
N
8
N
n
O
a
c
0
C
S
O
O
N
q
b
w
E
0
oc
be
N
I(p1
Vp]
1(O�O
1(mf
OO
OO
OO
ti
O
(4
�^
Of
HI
Of
tl1
OI
O1
O1
O1
{n
OI
V)
OI
O1
tl1
{n
Of
Of
OI
Pf
tl1
CI
CI
CI
Ol
F�
Ol
N
1!]
Yf
1!]
1(1
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
°
o3
qa
90
p�O
'go
400
V
8
0
Z`
'3
^L 9
Z' 6
Z�
'L �
A
Y
�°
a
n '�
a '�
a '�
a
y
vO
54.5
C
C
d
C
P.
G
C
p C
C
C
pG
P'
C
C
C
o
d
C
N
C
Si
G
Q 0a C
a
Q
Q 0 m
aG
a
Q s
„
0.
0.
i�
d
g
0.
d
L
0.
L�
�
•G
�
L
0.
L
0.
0.
0.
0
3
0.
0.
Y1
8' �$
t
L
u g
�'J
G
9
LG
Z
m
m
W
°a�
Z
y
5
5
iZ
q
3
3
°'yam.
Z
�t
Ci
y
Y9
q
W
.5q
qyb
CE
y
a
Ti
9
W
P.
V
V
O
O
G
CJ
O
V
NG
NC, C
8
8
£
�'
'du+c.°
8
8
i
3
3
m
N o
C1
=:
e
y335333353
__
"F
iF
a
c
0
C
a
p�
O
N
O
N.
0
bo
P1
F
s
a
n
LL
yp
00 O
W Q
O
O O
S
a
o
sg
oe
"
p
p
p
p
p
pp
p
O c
8
p
O
O\
A
U
o
0
2i
�
25
25
g
o
8
�
8
8
tl
o
�
8
8
tl
Yi
Yi
b^,
ti
tl
Yf
In
I(1
I(1
In
V]
1(f
N
N
6
6
N
N
Yf
Yf
N
O1
1
Of
HI
Of
Pi
u
U!
U!
U
U
U
u
u
u
U
U
U
U
U
U
!U
!U
!U
!U
d
d
d
E3
Y1
Y1
�3
�3
Y3
J
d
�3
d
Y3
Y1
d
Y1
Y1
E3
E3
E3
J
6
v
ab
m
m
m
m
m
5
o
y
°
u q
g
fi
u
u
u
G
C
Ce
X d
b
9
O
120 O
re O
re O
z O
so
EES
P
8
6
..5 6
4 6
EEO
& O
�O
a r
�O
a r
�O
a r
r
0G0
F
cWn�n�nWnwH�n�nnm
F
•
u
u
u ey
x u
€�
mm�mnmcmmg`
€�
��
� 8
r 8?
d
b
kw
%
8
b
gg
y
H
zc
E
L]
O
S
O
'
a�
iE
o
a
oo
d
Z
hF
F
ngj
Z
F
b
Z
.b
❑
K�
U
N
N S
5
�
L]
U
µ
V
V
N
Cd
N Y^
9g
m
Z
Z
.r.
_
N.
0
bo
P1
F
s
a
n
f
a
N
N
N
O
O
N
a
0
C
V
N
O
yWj
li
F
'J V
C m
x'
oa
�g
S8
te�8
�
8�qq
X80
=
8
a
a
2
a
wJ{aw
qq8�
a
ua
Ul7
H
E
i
wii
.A
w
u
o
tl
i(
t1
!S
i3
8
Foi
7i
7w3
23
S
li
o
7�
�
�
o
o
°a,
o
goo
in
UU
of
�n
U
of
U
ei
U
�
U
d
U
M
UUU
�
M
ei
Uu
ei
ei
ei
ei
M
n
m
of
wi
N
-
m
m
a
i
iii
P
F
i
P
i
i
i
i
P
i
i
i
a
i
P
i
F.
i
w
E7d
VY3V
Y3YJ
dd�3
�3�3�3VYJ
dV
Y3YJ
d�3fi�
❑
2
a
3
a
o
a
qq
mo
23
-
O
O
N
'iN
O
uyi
fifi d
It
w
❑
�l }t
9
a
N
a
d
NN
S
T
6
a�
Z
v "_
y
s'
z
y
g
�<
z3
Z
3❑n
aSL%JN0'a
u°
.3
z °aC�
Z
Z°
W
3�
m O
EUz
3�3
-c d
9 U
d
w
fi
>m
w"
❑uoo
u
iff
�'
�
:fls
3o0u°
3
i
a
O
a
4
0
N
oc
8
N
N
N
8
N
O
5
c
O
g�g
r3
W
LL
H
op
O
O
O
H
H
H
H
yp�
H
O
H
H
om
H
8
8
O
O
O
H
I(1
O
H
O
Q
H
O
H
M
~W
w
�O
19
p
W
tlf
~W
�Qj
IR
p
M
tl!
W
W
~W
O�
19
erW
N
m
W
Q
fA
Y1
{per
O
O
O
mp
s
O
O
O
O
{per
O
O
O
s
�aOf
O
Pf
Pf
O1
O1
CI
Ol
VI
VI
Pf
O1
O1
O1
CI
O1
O1
O1
O1
CI
Ol
Ol
Ol
VI
OI
OI
(��1
CI
i!i
u!
a
ii
ii
!u
Fi
!u
Fi
!u
GG
!u
i
!u
i
!u
i
!u
Fi
!u
!u
6
!u
!u
!U
!u
Fi
!u
Fi
!u
Fi
!u
ii
!u
ii
!U
!u
!U
N
FOi
'�
O
N;
T
=q
LL
NO
�'
T
N
xcJRRP
O
O
T
O
N
O
y'
Y
!h
O
X
T
X'
T
y4
N
O
T
ffi
Y
o
T
a�
E
Sy
:9
0
Z
rc
o
v_
'9
O
x
m
T
E
e
o
e
T
E
b
G
LL
O
?
LLryry
`
vT
C.
T
G
Y
OY.
Xy
G
b
w
W
SI
qd•
E
a
4-
a
C
V
V
U
Z
Z
O
1A
°Y
pE
O
pE
p
O
d�
°.b
aN
.b�.a
g�
t
G>>
G
C>
>
0.
0.
p
V
��pp
V
2
pp
T
i T
!
Fi N
E X
U
U
Z
Z
p
p
V
T
C
V
0
V
a
2
d
E
E
H
E
g
E
fi
o
3
8.
2
S
E
E
E
5
E
5
tGp
E4$
'
j
B
Ugy
8 QE
Q
u
Q6
8
!a
s
!a
'S
'5
!
!a�
9
m
a
C
C
gg
gQq
i
Fi
VIN.
G
6
G
C
U
m
m
0
0
c
0
0
g�g
TJ
xy
Y
No
N
U
N
N
O
M
bo
9
!J
a
Np
O
b
n
O
r;
8
r
�y
L
s
O
9
xy
W
8
O
U
N
N
0
V'
OD
PR.
9
N
lV
3
N
°o
N
W
LL
p
N
O
O
p
N
8
o
?
Vpf
yob
8p
8
O
8
ryW
S
�NM
o
O
O
O
tlf
tl1
t�{
T
fq�
.
W
HW
W
tl1
M
�
M
M
U
LS
H
H
O
�bb
H
O
bOb
�
p1
M
M
CI
u
O'1
u
Of
u
VI
u
01
U
Pf
U
OI
u
VI
U
C1
U
01
U
Pf
U
Pf
u
Ol
U
VI
U
CI
u
01
U
u
i
u
u
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
V
lJ
W
G
N
y
L
�
a
ti
i
d T
b
a
c
L
y
`
d
a 2g
a
p�E
°T
iq
$>
8
d
o
a
d
od
>
wo
o
i
o".
p
M
G
N
u
V
d
o
o f
E
q
f'Qy9�1'
,`Gd
o
y
m
g
d
X
o X
oX
o'
X
Z
21
a0
X
G 7
G 'J
j
qqq
O
d
A_ O
N
W
d
i0 d
{L
q
9
02
wQO.
>
m pe p
H
U
ui
fi °
N
C7
Uo�3
r;
8
r
�y
L
s
O
9
xy
W
8
O
U
N
N
0
V'
OD
PR.
9
N
lV
d
N
S
w
0
N
9
a
q
W
N
CA
9
N
G
O
3
cg
m
8
S
N
�
O
O,
Sry
O
yX�
�
O
�
W
O
N
�`I
M
O
CI
ry�
trOf
pO�
arDf
{OHO
Hp
Oy
LpS
O
O
.O.pL
.Op
�Op
.p
q
}
P
yO
VO
P
COL,
`O
S.
S.
pOp
S.
Ki
✓�
M
U
Of
U
M
U
t�l
U
PI
U
M
U
M
U
M
V
V
M
U
PI
U
M
M
M
N
VI
VI
VI
VI
D
N
N
N
y
O
-
T
�.
7
�.
Z
O
Y1
C
N
W
N
�
''i'
y
.'�
r'
y
�
CL•
5
5
5
.°J
$
z
Z
Z
Z
Z
=
o
3
.°
5
7
a
U°Y
V°Y
Zx
Zr
aG'TS
W
°
L
'
C
^
tOyyyj
N
N
9
a
q
W
N
CA
9
N
N
S
N
e
0
%i
Q
r
5S
O
C
UR
H
N
OD
Pte.
_j
9
d
dt
LL
u
LL
o
0
0
5
w
o
o
N
V
ji
O
0H0
c
o
o
wi
0
0
o
o
.op
ay��
(pp
X
pX
a'
�XO
o
X
ryXry
�X�yy
0
O7
Y
a:
pn.
p�
w�
t
ryX
U
H
W
a
o��
zooms
$$$$
a
a
s
a
a
W
1f1
Vl
I(1
Yl
Q
Q
Oq
T
P
P
T
T
T
T
T
T
T
T
T
T
T
P
T
U
Q
CI
CI
O1
Cf
OQ
T
T
T
T
T
P
Oq
Oq
U!
U!
!
u
U
U!
!U
!U
!U
!U
!U
!u
!u
!U
!U
!U
!u
!u
!U
!U
!U
!U
W❑
W
W
LL
W
LL
LL
W
W
W
LL
LL
LL
LL
LL
W
LL
W
LL
LL
LL
LL
W
W
LL
LL
W
LL
LL
LL
W.
L.
LL
W
W
LL
LL
LL
9
a
4
8
H
E
Z
N
a0
�
❑
H
�
u�.
s
J
d
S!
°t
O
3
3
�
a`r
❑
C�yG-
�C-
n
NCO
N
V?
'OO
�'epeo]
G
p
i
P
i
D
v'CS
o
»
F.
,�°
H
H
5
O
m
m
A
Y
❑❑
O
m°
O m°
H
+�
0
3
5
3
t
a�
5
o
5
o
a
v
b°
S$
a
"'W��
EE
T
T
d
T
lo'
x
i
T
S
xxx
o�
o
o
a
z
y
y
G
9
C
N
V
N
9
N
d
C
y.�
O
O
ZI
`yd
J
qq
'�
•tlJ
H
9
o
12
O
Ci
G
i
O
'n
i
1
I
Z
?ss3
�z
�
.Sa.I
r
%i
Q
r
5S
O
C
UR
H
N
OD
Pte.
_j
E
G
N
0
O
N
b
n
O
m
i
V
i
O
Q�
t3
�
Il.
O
O
W
K
OCF
p
O
S
S
8
S
S
S
0
0
8
S
S
O
O
S
�G
S
S
S
p
P
8
S
S
S
O
p
O
p
p
N
LS
O
O
O
O
O
.
8
LS
LS
g
sass
s
ss
assssssssss
aass
as
a
s
s
s
a
Q
P
UA
g
( i
T
V
T
U
P
V
P
V
P
V
P
V
g
!U
P
U
P
U
P
V
P
V
P
V
P
V
P
V
T
V
P
V
P
V
P
V
P
V
Oq
V
P
V
q
!U
q
( i
P
V
P
V
P
V
T
T
V
!U
WW❑
W
W
W
W
K
K
K
W
W
W
L
4:.
L
G
K
K
K
W
K
W
W
W
K
K
W
—
Ky
V
li.
U
8
Q
S PN
O
°
c?
? inN
w
H
oa ui
4
K
Uki
A m
5U v
5��
S
tj
r�
aw
°a=
i
e
aOLOpy�
g
o
yyCk
d
K
d g
u U
❑
I�
>
m
❑
t]
g
G
0.
0.
0.
4
44
4
x
L
.^a
m _ 8 W
-5�
"' R W
t� �
_
•-
<<
e
'�7
e
K
6
u
G
u G
>
C
o
dad
'�g8
�W
MIA
12
ll�
N
19 J7
H'
O
H
bG
a
�t
fV
K
a
N
0
N
0
a
r
8
0
L
N
O
W
00
La.
1
w
n
E
r
b
�
r
0
0
S
�
a
a
p
a
C
yq
w
K
=
L-•
y
O
y
❑
P
d
a
p
K`
O
0
8
0$
a
o
o$
s
F
g
s
='Q
a
$
0
8
N
P
P
N
N
P
P
T
P
N
N
P
y�
P
.0
S
!i
OP
.0
OP
pQ
q
❑
��
U
S N
K
U 9
gip
N
IT.
U.2
U S y
41
K
(J '7''
a
4
Z
gg
8 'ii �
O
�
V
m
4 9
O
O
V
O m
4 9q
O
m
'.iii
O
Ag
g
O
g
O
g,
g�
y�yi�
dpi•
5 Q�
C�
a
$?.
gg �
,d
��?.
CN
,p`
C$�
g �
d
Q�
tl y�
9
tl`K�
� �
d
99gy'
Gayeq
S9gy
GqW
lqi,
T��p
W
U
,�,} i
N T
�SG$ ay�
V
V
i[`
V
a
Vm
Q�
V
p .T�i
q5y W
V
'qq5
u W
.C�
V U a
V Y$'
.CY
V U'R
�pB
V p!
g
`JS:i
V
v'
$�jL
l$y
$i p
.�G
U W
kppJi
yC
0 0
�fN
V p
K8
�pGC
UQ
N O
t;W
qo
U
tI$p1
Ugg
s
u L.
l
N
gUg
$�n,'
!'
Q
S
I^
14
O
Y
O
t'�
U
U•R9
U
U
U^�
U
W
N
t5
,G
b
,G
b
b
6
b
6
b
5
6
b
6
b
$
b
Q
�Q
6
a
r
8
0
L
N
O
W
00
La.
1
w
n
E
r
f
0
N
N
0
ry
�r
s'
b
e
°e
o
A
�
t
O
S
iE
EQ
,�
ci
ci
ci
ci
v
ci
ci
ci
ci
ci
�
2ci
�
�
§
�
�
§
�
�
cici
�
�
cif
�
a
uu
p
aaaa
T
T
X
X
aaa
x
x
x
Caa
T
T
T
a
X
aaa
T
x
x
Cass
x
T
T
C
T
C
T
as
T
T
w,y
U
U
Y3
mm
U
U
`o
a
5
J4`
g
�
m
v p
fyi
j
d
d
oa
9
A
N
p
S
O
6¢
6
6
d
0
y
C
M 'a
�
;G
9
U
a
a
J
2
a
a
a
9
A
A
a
o
0
0
J
V
U
U
W
cJ
y
cuz
zzZa
fII
41
YI
N
N
N
N
9
v
O
F
XXY
2
TT
ST
2L
2
U
'a
O
121
X
ldl
Vd
:7
3
[=
<1
E,
N
n
0
N
O
N
N
O
4
H
CI
f
S
N
ti
0
VC
b
a
0
0
o
W
1
•'
b
W
N
_q
.
w
w
b
��
M
l�
w
O
M
O
OO♦
n
p
m
N�
O
O
O
O
O
S
O
Sp
O
� S
S
O�
f�
O
de
dC
�
d
E'
H
dQ
t0+1_
O
c�
w
o
Q¢
w
U
V
U
!.l
c:
c:
c:
o:
Ci
o:
o:
o:
c:
w
i
U
U
U
U
!.l
V
L
V!
L
w
L
V!
L
H
L
V!
L
w
L
N
L
V!
L
N
t
N
L
y
U
U
0
0
0
A
O
A
A
0
0
0
0
0
g
A
O
O
O
O
O
g
O
O
g
0
0
0
0
0
0
❑
0
0
0
0
0❑
O
O
p�
]
p
p
O
Z
A
O
2
�
G
n
0
V
y
c
p
C
a
E
E
E
f5
o
S♦
2
�
`k
o
g
E
ab
o'�
w
r°6
y
2
g`
0
CGS$
-"
b
op
P
C
E
Z
O
a
w
c:
Y
D
w
N G
ty
y
A y
c
a
WC
LL
4
LLy
mC
m
N
Y
g
W
H
4.'
O
WE
a
N
N
°o
O
3
3
R
g
L
C
I
V
H
N
Ov0
C.
0
s
a
N
�
8
O
7
m
99
w
o
�
S
d
O
O
m
ryN
19
tl{
19
�
M
M
8p
VOppI
°p
2pi
I4
Y
�Q
Y
g�
kpi
1Op1
gbpbp
Ybpi
2i
Fpi
ss
N
Y
N
N
y:
N
N
N
W
gyp
A
N
pO
N
N p
pb'
1(1
.(.opf
CI
11
.
o
.LpU
o
.6bp
t�'1
�i
C
e�
C
G
g
G
F
tlf
�Ypi
Nf Cf
p
p
.bp L
OI
L
L
C
C
_
O
C
__
p
F
_
O
C
fC
ie
O
U
N)
Yf
V
N
UUU
N
Yi
Cf
Cf
ti
N
tlf
tlf
O
O
.'
O
a
Of
UUUUUU
O1
1+1
1+1
1+f
r ea+
N
'
tol
Uo
tol
tg
UO
Utol
❑
❑
❑❑
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3 3
3
3 3
3
3
3
3
3
3
L
V
W
a
-
�
9
e
_9
�
Z
o
c
�
c
m
aL
N
0
Vl
4
d f1
V]
h
eO+
9
o
QQ c
c
m
S
`
33xaU
VVOt$$VSirSS�
F
$
yu�"�c3i��3�dS❑o5
<_
a
�
C
7
�
LLca
LL
�
❑
�
�
C
^
�
yy
LL W
yy
LL
yy
�
J
oWL
N
o
O
4E
3
G
c
G
� d�
a
6�
6�
6�
5
q
xv
9
$ 'o
3
cyyd
tl
5 'e
'e
6
p
�gg
�
�
�LC
%
y
�
q
qq
G8
�
�W
6 �
�
2
L
'w
'uWC
.
y.�n
�
q
v
�
F
�C
<
[Cc ,
�
-dL&
�
�
0�
y tl
:
a'
�
G
g
�v0
<
�y'.TVCg �
.C(� 9
G
vj
'F
A3L
uy�(
FW
gy
m
yJ�
E ;
"y
,
$Lj�
LL�yp E
y
.�'�0.
Jq
Sq
°J
❑
J C
W
U
(u
U
I i
R.
{5
W
'
.�
�
.
3
3
R
g
L
C
I
V
H
N
Ov0
C.
0
s
a
N
UV
N
N
O
N
0
QN
ai
I,Fyxp�
A
s
�s
R
i
O
N
ao
R
i
x
fV
�y
o�
pyyj O
C
C n
O
O
&
0
O
W
p
I\
d
N
O
P
O
N
T
8
O
O
O
P
O
S
S
M V
IV
O
O
p
ci
°m
N
Maui
N
1(1
is
.A.'ON
7
pO SN
pO T
Tp
T g
pO T
s T
N
O
O
O
O
O8r
O0
0 p N
N 0
p 0 N
0
p N
0
N
N
O N
FS
N
p
N
O
O
O
x
14
.Ni
1Ni
q
14i
14
a00.
00.
o
O
$?
o
O
$
o
0
0
o
G
$
o
O
O°
.a.
°
.°.
°
.a.
.T.
...
...
...
...
...
.T.
.a.
...
m
9
°?
0
a
c
0
a
?
°
a
y
a
a%
a
0
0
u
u
u
uci
Li
U
Li
Li
uuuuuci
u
a
uV��sGs
i
O
w
k
Y
µ
g
B
C
y
w
n
ZO
i�j'
y
u
C
S5
V
`
f
�fy5
i1�
�xy�j
i1
a
W
Y333333
�
Z
Z{
[9
Y
'�
V
Y
o$
L'
m
d
m
A
o
0
0
0
0
0'
W
W
W
q
co
A
{
n
a
71
.N
ngg
Y•..nV
yyS
Vi
yc
a
5
9ei
�Y
'g
.2
�d
➢
m
01
Ey'
Y
Cg
Ei
L�1
fi
8
E
8
pE
❑
u7
t�
V
0.
6
n
E
ffi
e
80
�5g
a
H
N
M
c5i
chi
8
QN
ai
I,Fyxp�
A
s
�s
R
i
O
N
ao
R
i
x
fV
f
a
N
O
O
ti
0
0
0
N
'a
C
y
W
5
s
o
N
J
W
A
S
L
88
p
H
S
S
S
SO
yO
pp
p�
S
ryry�
S
m
N
C!
lh
P
o
P
,
I(1
p
l�
p
p
9
S
o
OO
�
N
m
P
ul
pS
V
`L
W��
w
V
M
Vf
W
W
W
W
I
~W
°,W
W�
M
19
N
N
NW
CI
VI
Cl
C
OY
N
fi
N
s
s
s
s
s
o
s
o
s
s
pq
o
0
0
N�
o
T
3
3
d
°
W
U
U
U
U
U
U
U
U
U
U
U
3
o
N
2
N
P
o
8
0
°===
0
0
5
°
0
°
°
0
°
0
°°
U
U
U
l!
U
U
0
�
E
b
b
e<
_
L
°
bt5
b�
a
d3
C
C
G
C
G
C
C
C
;
O
O
�Q
d
�Q
�Q
�G{/
Q
Q
0l
U['
U
V
V
U((''
Vy$y
V
C
GY
A
A
A
W
b
>
2i
y
�t�°
U
G
Y
Y
b
N
0
G
X
L
X
y�
.5
1% L
N
G
L�
y
q
�
\
A
A
A
�
A
0
❑
�
�
�
�
�
�
�
�
�
�
�1
E
O
q
Y
i
L°
F
F`
F+
t
F
F
P
F`
r.
o
o �1
§
°
p
b
Z
b
'74
F
pG
C
.5
F.
'a
'.2
3
'o
d
LL
g°
iip
1
°
m
m
$
p
L
O
O
O
�CFF
J O
CJ
F
�CCY
m G
5
is
Y
SSSm
Jp5
I
S
3V4
�i �0
Qy.
F
�
CC
ff�
Gm i
�
a
d
SS i
y
y
S�_
9
a
-M
T
T
m
�
0
0
N
E
0
O
b
n
O
1k
N
2
L
1y%
Y
o�
O
N
CD
C
0
53
9
O
s
W
J
w
_X
3pi
O
OP
ryO
ryNN
p
pp
n
V
O
N
po
P
Cp
O�
p
O
p
O
VO].
P
p
N
P
b
m
.p
Nrn
p
00�
C
p
00�
p
q
w
p
O
p
O
V
p
fV
m
C
p
O
8
�C
pp
ry^
p�
��OO
p�
ry
p
mm
p
4
T
TT
4
0p
.0p
Q
0
s
app
A
0
0
0
�+
N
N
O
O
Q
G
G
G
G
N
N
O
R
ryO
d
(Oy
pO
P p�
N mS
O
m
tV
G
P
O
m
m
m
m
a
O
Ai
OWi
O
O
O
O
D'
l�
n
N
n
yl
N
N
N
N
N
V]
1(1
1(f
y
Yf
ti
1(1
N
O
P
O
y
Yf
V]
1(1
O
6
Yf
N
6
In
1(1
1(f
Ifs
V]
�O
W
7t=
V�•
U
U�•
U
U�•
U
U
VU•
U
O
U
U
L
Q
(.1
�•
m
m
u0i
tU�•
6
G
G
6
G
G
G
tU•
G<
!U
tU•
6
tU�••
G<
!U!
U
!U
<
tU•
!U
tU•
!U!
LU•
!V
LU•
i
!V!
L
!U!
Q
t�U••
6
tU�••
G
Q
0
0
3
F
Q
.�
.�
.�
4.
q
:ll
L
V
fy
K
••J'9
S
�jC
�
LJ
q
R
�
�
�
�
LL22
F
L
0.
Ryq
T
T §�F
T §�
�•
_
�
_
_
m
O
F
a
W
22
.yS
22
fi7
a
g
EE
pp
"
e
3
3
:gyp
3
s
'�
a
a
a
a
5
5
�C•
ygt,
uci
•y
'Q
�GGy
G
1k
N
2
L
1y%
Y
o�
O
N
CD
C
0
53
k
7
k
§
E
,rBaeam;amlee|22
;aa
&aa&
&
■Ka!&
;
;a
§
;
°2
;;
®■§!§!
■#
®
®2;;
„
;;;
„
;!
;
/j3;jj2`
■,,,
u\u;
»,
»�
»,�,,,
;a\\u\\\!
»�,,,2
k
m
)
�)f
�
|)
:9
(5
!)
k2
fk
.
22
||
\\
))tt424)lkka2
j!!!!!!$
|!!!!!
«¥
2
§
k
■