HomeMy WebLinkAbout11 - Master Fee ScheduleCITY OF NEWPORT BEACH
CITY COUNCIL STAFF REPORT
Agenda Item No. 11
August 9, 2005
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: Administrative Services Department
Glen Everroad, Revenue Manager, 949- 644 -3144
eve rroad (a) city. newoort- beach. ca. us
SUBJECT: Master Fee Schedule
ISSUE:
Should the Master Fee Schedule be amended to reflect the change in the cost of
providing City services?
RECOMMENDATION:
Staff recommends the City Council conduct a Public Hearing; and adopt Resolution No.
2005 - updating the Master Fee Schedule.
DISCUSSION:
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.
In 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 time,
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
Master Fee Schedule
August 9, 2005
Page 2
Schedule is intended to be the centralized location for the myriad of fees previously
located in individual ordinances, resolutions and Council Policies.
Since the adoption of the first Master Fee Schedule, the Schedule has been updated
annually by Resolution of the City Council to reflect changes in costs as measured by
the change in the Consumer Price Index and City staff compensation. There has been
a 4.02% increase in the Consumer Price Index (CPI) (Los Angeles- Riverside - Orange
County,) since the fee schedule adjustment of 2004. Using the methodology developed
by KPMG to apply the percentage change in the CPI to the non -labor portions of the
City fees, staffed prepared the proposed fee adjustment. Because the bargaining units
have yet to complete negotiations for salary increases this year, staff has not applied a
salary increase to the labor portions of the fees. That adjustment will be included in
next year's update of the Fee Schedule.
The Fee Schedule was distributed to the appropriate City departments for two reviews.
During the first review, staff was asked to review the 2004 Fee Schedule and identify (a)
any fees imposed for services that are no longer provided; (b) any services or products
your department provides for which a fee is not currently imposed; (c) any change in the
level of service for fees on the schedule (i.e. Are we spending more labor hours in
reviewing the permit or providing the service ?); and (d) any fees that we can not adjust
based on CPI or salary adjustments. Staff recommended changes include an additional
fee in Administrative Services for processing Business License Applications (Initial and
Renewals) and a deletion of the Animal Bite Reports fee. Planning adjusted its hourly
rate, with more precision as to the level of staff working on various applications. The
result is an increased hourly rate for applications that go to the Planning Commission
and reduced rates for staff approvals and plan check. The impact of this change, as
well an update of the amount of time spent on fixed fee applications, is an increase in
four and a decrease in twelve fixed fees. The Building Department fees that are on
Valuation Tables were recalculated and adjusted; this is done to keep the tiers in
alignment. The Building Department also added a Plan Check Extension Fee. The Fire
Department adjusted the fees for Emergency Operation Services and Lifeguard
Services. The proposed Master Fee Schedule incorporates the increase in the
Recycling Service Fee adopted in June 2005 (Resolution 2005 -38). Harbor Resources
changed their fee methodology for Harbor Construction Plan Check from a valuation
table to a time base fee. Harbor Resources also added an Appeal Board Hearing Fee
and Wait List Fee for the Balboa Yacht Basin. The Library fees approved by the Board
of Library Trustees are listed in the proposed schedule. The Police Department added
a Massage License Fee for Holistic Health Practitioners and Managers. Public Works
added fees for Traffic Control Plan Checks, Traffic Study, Records of Survey Review,
Monitoring Wells, Special Request/Research and Crane Deposit. The Recreation and
Senior Services fees adopted in April 2004 by Resolution 2004 -28 were adjusted by the
CPI rate as stated above. Other changes in Recreation and Senior Services fees
include a new fee for Refund Charges for all Programs and Facilities Rentals and a
deletion of the McFadden Pier Quad Rental Fee. The Title 14 Amendment
Master Fee Schedule
August 9, 2005
Page 3
incorporating Water & Sewer Fee increases adopted in July 2004 by City Council are
listed in the proposed schedule. The attached proposed Fee Schedule with department
recommendations and the general adjustment to costs was then circulated for a second
and final review and approval by staff.
State law provides that fees for services charged by the City may not exceed the
estimated reasonable cost for providing the services or the facility for which the fee is
charged, and requires documentation of how the fee supports the cost of providing the
service in a report to the Council before adoption. The KPMG cost of services study is
the basis from which the annual fee adjustments are calculated in order to meet this
legal requirement.
Environmental Review:
None Required.
Public Notice:
In addition to the public notice posted with the agenda, the public notice requirements
imposed by Government Code Section 66000 et.seq. for planning fees were published
in the Daily Pilot on July 28 and July 29, 2005.
Prepared by:
,dam• F����,
Glen Everroad, Revenue MaRager
Submitted by:
4 e
� _
Dennis Danner,
Administrative Services
Director
Attachments: Proposed Resolution
Proposed 2005 Fee Schedule
RESOLUTION NO. 2005-
A RESOLUTION OF THE CITY COUNCIL OF
THE CITY OF NEWPORT BEACH
AMENDING THE CITY'S 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 for the majority of City fees for service;
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
97 -15 on February 10, 1997 establishing a Master Fee Schedule for municipal services
based on the 1996 study and Chapter 3.36 of the Municipal Code; and
WHEREAS, the City Council desires the Master Fee Schedule be updated to
reflect the changes in the Consumer Price Index, incorporate the Recycling Service Fee
approved in June of 2005, add new and delete old fees for City services.
NOW, THEREFORE, the City Council of the City of Newport Beach resolves as
follows:
Section l: The schedule of fees for service attached to this Resolution as
EXHIBIT "A" is hereby adopted.
Section 2: The fees imposed by this Resolution shall take effect upon adoption
for all but development fees which shall take effect on October 8, 2005.
Passed and adopted by the City Council of the City of Newport Beach at the
regular meeting held on the 9`h day of August, 2005.
Mayor
ATTEST:
CITY CLERK
O
LL
O
rs
E
2:1
J
�vy
2
.2
o<
<
<
<
a¢
O
LL
O
u
R y
d
O Lo
3 v
z w
W N
� O
N
0
N
L
N
Y
LL
u
f
01
N
m
a°
°o
0
0
O
C
L
-
LL
N
U
N
T
-
N
-
�
y'
_
_
_
_
_
_
_
_
_
_
_
_
_
_
zj
a0
N
Vf
^
n
Ld
n
IM1
t�
S
Vf
Vf
Vf
Vf
Vf
Vf
Vf
U1
Vf
F
_ —
1
F
`a
-°
-°
5
m
U
-
U
1
1
_
i';
K
5
9
=
❑
V:
"f
>
>
I >
>
>
>
F
F
F
ta.
Z
Q
0
N
L
N
Y
LL
u
f
01
N
m
a°
°o
0
0
O
R y
W �
O �
v v
zv
w
W N
� O
�+ N
T
O
N
pU
Y
LL
Y
n
`o
m
a°
9
N
g9
2
Q
0
0
R
L°
4
L
LL
N
4
N
Gl
L
G
Y
ri
6
b
Iq
Q
�g
�q
!\
I_
A
»
x
'_»
22
»
x
b
N
N
N
y
cV
N
N
(V
(V
of
of
of
Jl
Y•
N
�
of
ul
of
of
of
of
of
of
of
of
of
of
of
of
of
of
of
of
^
.M+
�
�
�
�
N
�
n
rM+M.
M
UciUUUuuUuuUUUuUuuuUUUU
VU33_;
>_
UUU
V
U
uUUU
u.0
U
F
61
Q
C
5
O
F
x
u
5
_
p
C
O
C
7
�
Ili
J.
C
L
C
i
i
Q
Q
HE
¢
Ll
a
O
N
pU
Y
LL
Y
n
`o
m
a°
9
N
g9
2
Q
0
0
Q d
d
4
D �
O. N
zw
r. N
O O
L N
U
R
O
L
V!
u
IL
Y
0
n
`o
a
m
n°
0
N
O
m
0
i
H
v
+
x =
_
,L
F'
G ii
❑
❑
❑
e
L'
? 1
G
G
Y3 G
�N
N
'L
n L
2N.°
HJ
S
'6
T
T
N
N
— �.
M
,Nlt
V3
V3
,a(t
N
Vf
rl
Vf
ry
in
U
V3
�
.- N.
-V}f
'A
[�
NI
f9
NI
NI
V3
» Q g MN
to
� Q V3 V3
N
N
N
lV
N
N
N
rl
N
N
ry
N
U
N
N
J
N
N
J
U
U
U.
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
H
C 5
c =
3
r
O
�
o
c
�p
=
❑
-,
n
Jl
—
i
>
c
_
❑
'J
L
'J
_.
In
c
c
�
-c..
-G.
G.
_
❑
G.
� � S
�.:
u1
uL
y-
u.
ry
Q
c
'^
F
U
U
U
U
U—
L
.L W
J
Q
=
c
G
w
N
N
w
»
ri
G
N
n
X
U
�L
J
4
>
Ei
R
O
L
V!
u
IL
Y
0
n
`o
a
m
n°
0
N
O
m
0
.q
U
� v
v
CC �
w v
0
v v
z w"
00
U
N
0
UZt
O
V
V
E
n
`o
m
a°
N
0
N
O
m
r
a
n
00
y'
'y'
L
OD
00
00
M
W
5
t
{
ry
_
N
W
Yf _
Y3 C
G
" C
ri G
n CJI
G
M G
L
y C
A
LL
ILL _
y, .-. LL
.5
V' 1.
V-
�. LL
LL
.�'. _ 4.
Iy
� 4.
.'9
li. 4• _
to
li � 4.
0
�i
+G 0
0°
C
O
0cc
L
=
D=
=
9
Q
��:7 <
N
51 Q A t2
ZR Q g �
a
3; < 9;
i9
a
U
U
U
U
U
U
U
V
U
U
U
p:
I
Z
0
V
0
-
_
I
II
U
L
N
:J
2
N
0
UZt
O
V
V
E
n
`o
m
a°
N
0
N
O
m
r
a
n
\k
(}
\(
»a
rl
)
�
\
\
\
\ \
\ \
\ \
\\
\
71
;
\
$
))
)))))))))
)
}
)
)
)
)
)
)
_
_
(
\
\
\
\
\
\
}
\}}}
\\
\
\
\
;7U
\
\
}
E 3e
{
\ \ }\
\
rl
)
�
\
v 01
m :3
O 1.
a�
d �
z u,
0 0
.k• O
N
U
R
0
N
L
Y
LL
Y
W
n
n
0
m
¢Y
0
0
0
f
a
O
�
LLl
y '
LL
`A
+
O
�
1
N
F
F
N
C
Y
C
�
S
Ln
L6
.LL.
4"
^
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
F-
W
W
=
_
i
x
3
�
� N
N
u.
4]
'�
ty
W
W
W
W
YJ
W
W '••
_
^C
n
L.
C
G
3
$
3�
n
��
2-
�
�'
�;.
L
c J
L_
G` i
LL
li
z 4
Z
I
G
U
V
_
>
—
s
c
G
G
�
�
_
R
0
N
L
Y
LL
Y
W
n
n
0
m
¢Y
0
0
0
f
a
O
\}
(�
§/
\A
e
\ \ \}
))}
/f
\
!
!
{}
!4
!
§
j!
!
!
§
k
;5!
4
16
16
!
/
}!y
#/
ri
\
\
\
\\
\
\
\\
\
}\
)
2}222
}
)
}
}))
}}
}
u
)
)
u
)
)
}
\ \ \}
))}
} )
\
|
k
\
\
\
\\
\
\
\\
\
}\
`
° ;
LE
} )
\
|
k
\
\
\
\\
\
\
\\
\
}\
LE
} )
\
|
k
� y
O �
d �
z w
W N
O O
=� N
U
U
LL
O
N
5'
4?
2
3
3
3
3
3
N
lV
N
N
N
N
N
r4
LV
N
N
N
N
N
N
N
N
N
lV
N
NJ
.
u.
m
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
p
tz
F
y
3
hd
'
E
a
m
a
m
a
a =¢
>>
2
5
G
°
m
v
3
S
3
0>
L
t S
L
_ a
L
t
.-.
4
L
L__
y
L
t❑
4]
S
41
LLI
1L G
ly
'a.
tit .W.
:li
11:
G.1
1:
{i]
41
tip
L
G
111
41
C
❑
:ll
U.]
_=
4.
4.
V
m
N
G
LL
C
O
L
W
1"
S
Lp
�
o
R
0
0
N
U
N
U
U
LL
O
4
Y.
m
m
a
d
73
O �
v v
w W
O �
N
U
d
s
V
L
2!
L
_
hl
N
-1
N
tV
6
L,;
y
:^
vi
ri
rS
V
U
U
U
J
tJ
ui
s
s
m
m
s
m
m
s
s
s
s
m
s
x
s
U
v
U
J.,:
O
c
c
1
¢¢
'c
T
-J
V
N
:J
V
v
7
2
7
'uu
a
xqt
c
=
L+
�
G
uo
2
R
W �
w v
O
zv
W
O �
N
U
"s
N
in
Y
LL
E
n
`o
m
a°
N
O
QO
2
¢
0
$
5
5
�
�
F
-
{i
-
N
-
OG
op
OO
6
fG
9
A
a
W
v
v
m
v
NM
NM
U
Tf
S
'NA
N
W
n
W
n
W
n
Yi
vi
M
Y3
M�
Yi
N
n
N
Vi
U
r
m
�n
_ry
W
U
U
C;
U
Ci
U
U
U
U
U
U
U
LJ
U
U
U
U
U
U
U
U
U
Q
Q
Q
Q
Q
Q
Q
Q
Q
O
Q
Q
Q
C
Q
C
Q
Q
Q
C
Q
i
�
W
2
S
2
O
O
c
c
c
-
f
L
i
C
O
O
3
c
c
u
c
-
n
1
U1
W
1
r
C
E2
b
...
L
�..
i
b
¢
_
Z
C
C
G
-
O
-¢
ii
LL
'`
9
_
G
=
c
c
c
a
c
:�
^
c
_
•_
U
a
ter.
Ej
c
"s
N
in
Y
LL
E
n
`o
m
a°
N
O
QO
2
¢
0
U
R y
"3
w ,II
H d
O
N Y
zv
W w
O �
�g
U
R
0
0
N
4
4
u
m
E
y
N
a
N
g
O
mp
a
O
C\
S
c
c
c
a=
i
N_
r
`
ry
N
ry
CI
L
=
ry
ry
N
N
N
N
�C
ry
t,Yl
Vf
Ilt
N
ry
N
�C
ftl
ctl
[r)
°
N
—
^'
-r
�
3'
_r
_r
_r
?
?
-
'T
M
m
3
_r
g
S
a
a
_r
3
1'
Y
3
•i
e'
_r
-r
L
'�
can
ran
T
T
S
T
U
T
Ki
tYl
tlf
th
T
S
T
S
T
S
P
?
T
T
S
T
T
S
T
T
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
f-
II:
1L
IL
'Y
Y
LL
(L
'Y
IL
'y
LL
LL
LL
li
V..
IY
LL
'y
1[.
LL
!.
[i
Ly
lL
{y
LL
ly
{✓_
LL
LL
L
_
N
LL
c
y
5
c
>
�
L
V
v
,�
v
s
Q
7
7
R
0
0
N
4
4
u
m
E
y
N
a
N
g
O
mp
a
O
x
H d
a�
d d
z�
w
00
N
U
a
N
v^
N
N
..
Ifl
N
S
Ti
N
lA
N
T
]O
n
Yr
!`
S
(V
N
!`
C_
J
ITS•
.,CC
eH
»
Y3
to
»
M
M
M
t'A�
Y3
'A
to
to
Y3
to
to
to
Hi
to
to
M
ccY''��
W
v�
'A
t�
Y3
1A
I3]
C
C
�
-r
�•
-_r
3
3
?
?_
3
Y
3
_?
3
1'
?'
S
3
-3'
1'
_r
=
_r
3
�•
_r
U
U
U
U
U
U
U
U
j
U
U
U
U
U
U
U
U
F-
�
G
q❑
_❑
q
❑❑
C
C
q
❑❑
q
y
G
C
❑
G
C
q
❑
{p
Y.
IL
LY
i
Y.
LL
IL
4.
fi
IL
Y.
4
Y.
4.
li
'i
fi
Y.
Li
IL
LL
Y.
❑
_
_
C
�U c
��
Q
i
E
U
G
G
E
C
G
C
3
:-0U
'.p =i
'wU
_C
G
G
G
O
O
G
G
G
OJ
U ,.
5 .
" —
- U
iz
—
—
'n
>
>
3
3
y
3
❑
❑~
¢¢
Q?
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
U ry
L •=
L O
J N c
U ..
C
E
�
L
L!
li_
ii
C
C^
_
c
c
c
--
�
�
Q
v1
=
--
J
l.'
U
U
2
2
2
2
2❑
2
Y
S S
L
M
�++
LI
N
O
O
N
L
U
N
Y
Y
LL
u
f
`2
n
0
a°
R
Q
O
O
t
d v
as ,�
0.
v v
Z v
O �
O
N
U
L
8
N
C
_
v}i
n
YT.
CN
N
M
C
rl
M
YMY,.
3
''
7'
a
C
�
G
^
❑
G
p
❑
p
C
C
O
G
❑
�
O
LL
LL
LL
LL
{y
LL
y.
4.
4
CA
17
In
n
Mn
in
Ln
_
N
N
❑
—
Q � �
Q�
—
Q in
Q,�
Q �n �
Q�
J
Qvi
QC
Q � �
Zvi
y
=
=
i'^
U
L
V)
r',
vi
In
0
0
N
L
U
VI
Y
11Y
L
Y
N
n
`o
Of
a
0
0
N
O
Q�
2
a
0
\\
&%
\(
to
a
\
}
}
\
\j\
\ \\
\}
\
\
(\
}L)
\!
\C}
}
\t
\
/
!
-
,
>
�
\\;/
&§-
:
t
§
}
)
}
/
\\\/
2
2\
/
\j\
\ \\
\}
\
\
(\
\!
\C}
}
\t
\
/
!
-
,
>
�
\\;/
\!
\C}
}
\t
\
/
!
,
>
�
x
a °1
m 'f
w d
COL �
u v
zv
w
W N
O �
N
v
LL
LL
y
G
L
y
V
t
L
O
-
v`
N
la(1
C
C9
�
�
�f
�
�
�
•A
Y3
d3
FA
Hi
fA
`A
NI
'A
fA
tli
W
f9 .'•'�
U
iL
W
Y1
Yi
SL)
n
n
M
n
�_
,n
.°o
T
•-.
m
.`n
m
_m`
T
U
_
O
2
2
2
2
T
2
T
2
2
2
2
2
T
2
2
2
2
T
2
T
F
F
o
o
=v
o
0
=
✓
o
C
L
F
¢,
Q
G J
c
1
3
c.F
c.c
O
J
G'
"i
G
_
rs
3
¢
c
c2
Q
Q
¢
w
W
2
_
_
9
s
D
d
N
-
-
L
'
3
Q
c
w
`o '�
v
°
n
u
2
_
S�
Z
Z
Z
'J
U
U
U
U
L
:i
i
=t
5
2
U i"
U
=¢
Z
z>
m
V
'� v
v '.
CO 7
'�
w v
0. �
3 �'
v v
Z k,
w N
O �
N
U
R
N
OO
N
L
U
N
O
O
LL
.yV.
2
n
`o
n
m
rn
i
d v
N d
0
0.�
v v
z k,
w N
O �
N
U
L
7
J
2°
M
Cn
t'
t]
ll
N
R
0
L
0
LL
m
m
m
a
O
N
OQ
a
O
O
a
[L
v
_
N
O
a Y
d
S S
C
=
t
L L
3335
3
5
5
33�
3
ui
5
ul
vl
vl
vl
vl
-
=
�
rl
V1
vl
vl
vl
O
V1
V1
N
-
N
N
V1
�
1h
T
i.°
Q
Q
Q Q
U U
U
F
Z
O
H
L
L'
U
N
G
O
L
Gl
n
„C
G1y
O
'_'
y
4
4
_
G
G
Y
y
_
_
-
_
C
..
tai
%
_
_
.�
G
C
_�
°
e
y
U
a
U a
_
❑Y
U
-
_
L
7
J
2°
M
Cn
t'
t]
ll
N
R
0
L
0
LL
m
m
m
a
O
N
OQ
a
O
O
jk
{\
tm
u
�
§
7
/
\
\
\
\
(
\
\
`
\
z4
@
/!m
-
:
\&&
�
§
\}
[�
\\
fa
u
)
\\
§
-
\))\
\
_
_
3
3
)
}
;
«aay
:
In
m
In`��)\
\
Ci
In
Ili
}
{{
In
2
\
2))222)\
))(
e
2
e:eeeee\
y!/
)
(
\
\
\
\
\
\\
\
\ \�\
\
/\\
:
2
eeee:
e
/
eseeee
)
(\
} �\
%
/
§
§
-
\))\
\
_
_
3
3
)
}
;
«aay
:
(\
} �\
%
/
§
In
In`��)\
\
Ci
In
Ili
In
2
\
2))222)\
))(
e
2
e:eeeee\
y!/
(\
} �\
%
/
§
b d
w v
W
°J v
zw
w �
O �
N
U
A
O
N
U
Y
LL
`o
N
m
a°
N
N
a
0
0
O
O
L
J
�
ri
C1
>
C
F
F
C
�
♦ K
��
a
5
L
U
�
.%
_
x
?
�
�
fry
(T1
�
X
[ry
Nr
M
[�
�
tr,
[i)
_
N1
�
[�
fit
[^
••1
.."1
.-1
U
U
U
U
z
C
Y
C
U
U
U
U
o
`
-
r
G.
L
z
�
L
2
O
Z
i
s
3
3
=
o
c
v
c
�+
'
3
C
O
C
C
E
_
G
"
Lz
A
O
N
U
Y
LL
`o
N
m
a°
N
N
a
0
0
d �
W �
'E
O
v v
zw
W �
O C
N
A
M
N
O
O
N
N
Y
Y
m
f
n
`o
a
6
O
0
0
Q
0
0
1
C
F
q
N
.
s
V
1
r
x
T
N
N
N,
N
N
7
Y
Vi
,C
S
�➢
U
U
o
-
N
C
N
W
C
n
-
-
s
c
�
>'
Z
=
L
y
C
N
L
_
-
-
3
L
21
6
l
w
t
t
t
C
0
i
W
C
J•
Q
�
E
C
O
>
C
C
�
L
=
V:
/I
EZ
=
LU
Y
Y
U
U
LL]
Y
In
O
J
V
M
N
O
O
N
N
Y
Y
m
f
n
`o
a
6
O
0
0
Q
0
0
(}
{)
»a
c
|\
F4 »
|
\
\
\
\
\
)
)
)
\\
\
\\
\
}
\
\
\
\
\\
\
\
-
{
{
{
9
-
\
(
)
))
\
\
\\
\
\
\
$
25$53$)
)
!
&
\
\\
\
\\
\
}
\
\
\
\
\\
\
\
-
{
{
{
9
\\
\
\\
\
}
\
\
\
\
\\
\
\
\
{
{
9
u
� v
P] 3
N d
O S,
� u
v v
zw
W �
O C
U
k
N
N
LL
`u
f
M
O
m
a°
N
0
0
n
A
0
m
a
0
�J
0p
70
W
0p
GO
y
0p
:D
YJ
Op
�0
00
�p
s
s
s
L
s
L
L
L
L
L
L
L
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
x
x
x
m
z
x
n
x
x
o
x
x
x
x
x
x
x
'u
u
uu
vu
u
Wu
v
u
vu
a
a
u
c
S
c
7
c
S
G
S
c
c
❑=
❑
c
p
G
❑
c
❑=
p
❑
c
p
c
❑
c
p
c
❑
.,
p
c
p
c
p o
+oS
J7
u
U
v
u
v
a
'^,�
a
v
i
LAv
ui
�
ui
�
vi
vi
vi
,�
vi
vi
W
M
M
K
M
M
M
M
M
M
M
M
M
M M
M
C
W
M
M
M
M
M
M
M
M
Kl
M
M
M
M
Z
O
F
C
U
LL
p
>
f
�
'.�
Q
Q
�
C.
❑
G
-
G
Z
C
W
f
F
V
C
-
�
—
G
3
G
_
�.
.9
.3
.9
.5
k
N
N
LL
`u
f
M
O
m
a°
N
0
0
n
A
0
m
a
0
u
v d
W z
.. v
0
Cw �
z�
ill
W �
0 Q
N
V
N
R
N
N
L
N
n
n
`o
m
0
0
N
O
O
0
a
u
v
^.J
L
S
;J
U
s
w
u!
4]
=
V
N
Q
Q
G
S
S
c
—
__
_
_
_
_
to
$I
U
M
M
M
M
M
n—
m
�^.
o
M
M,
�n
in
rn
in
p
In
m
J
in
n
_
M
In
n
.o
z
.o
M
l.�i
M
M
M
M
M
M
M
M
M
M
M
M
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
F
'f
n
V
'n
:!
V,
V
:n
✓`
V
V
flI
c�
V
N
V
V
U7
V:
V
n
V
to
V
f/i
O
z
0
—
fz
Z
Z
Z
Z
1
U
C
1
W
Z—
�
a'
P
x
s
S.
iP.
c
;,
c
o
...
._
m?
c
c
7�-
c
7
•�
E
�
j
7
m
c
N
:.
v,
"
i
i
''•
�n
v:
�
°
c
�
.,
=
iJ
y
—
_
_
_
.�
_
_
_
�
,=
ln'
n
in
r.
O
cC
Ulf
Z
I
N
R
N
N
L
N
n
n
`o
m
0
0
N
O
O
0
a
u
P] �
O tu.
3 u'
z�
W
O �
i O
Z
a
LL
0
n
Y
Y
.'
V1
vl
vl
1t1
_yl
S
C'1
:O
S
u_t
m
vl
'�
K
`A
fA
di
Y3
`A
�
di
v3
Ji
K
M
`A
'-
HS
di
di
V3
H3
di
tli
di
di
K
K
V1
K
N
(Ii
K
m
11
1+
(1i
m
vi
m
m
m
vi
vi
vi
vi
vi
vi
ui
vi
ui
In
vi
vi
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
u
U
u
U
U
ILxI
%J
1
K
�1
,J
N
5
a
C
C x
C S
C
.E
Q
N
G
L
L
-
-
-
0
^o
Oy
C
C
G
G_
s G
.7
...
O
i
G
°^
tJ
G
G
o
Ei
c
L
Z
Z
Q
C
Z
Z
`-
c-
-
^
^
-
-
-
^
>
N
a
c
^c
^c
o
E
5
5
^c
v
^v
c
c
E
v
c
j
✓!
tz
ma
c=
Y
Y
S4
>
>
>
>
>
>
'v
>
` >>L
>ctt
y
c>
0
R
L
u
LL
`u
m
E
ei
e
N
b
a°
N
R
0
2
Q
0
k
d
d d
z�
W
O �
9
"s
N
LL
t")
O
N
0
a°
N
°o
N
0
f
Q
O
A
�
v
G
U
C
�
2 c
Z
Z u
�c
s
�
°_
°°
s
g
o
❑
c
o
0
C '-»
d»
w
in
nvi
in
w
�i
$
rt. ❑
in
»N
`v�
n
K
L
�,
ei
ni
�;
M
<n
ei
m
of
ei
M
of
cn
ei
�n
M
m
�",
cn
cri
�n
ei
M
ei
cn
ni
m
ei
M
cri
M
U
U
U
U
U
U
U
U
U
u
U
U
U
U
U
U
U
U
U
U
T
G
�
N
j
C
a
y
�
G
>
Q
z
3
n
v
Q
u
z
u
N
a Q a
U Z
U
-
U
-
a
s v 3
v
m
-
>
¢
¢
T J
<
<
=
C
U U O C
Q
Q
"s
N
LL
t")
O
N
0
a°
N
°o
N
0
f
Q
O
P] �
z�
y. w
O �
U
Y
R
N
8
N
U
Y
LL
Y
N
N
O
N
m
a°
N
N
0
0
N
LL
O
N
O
.^�
r[
.^�
C
"—'
�
ll1
'6-'
N
L6
N
�
.—^�
N
O
O^•
vl
VI
�'
O
Yl
vl
^—'.
^t
N
"
"
-.
d]
Y3
•A
H3
V3
M
VS
H3
V3
V3
•A
•A
to
tl3
y3
V3
try
aA
�
'A
H3
'A
y3
V3
r,
M
K;
KJ
M
M
t�
K,
t�
Kj
Kj
Kj
K1
K,
L
N
Ki
K'
.,
Ci
J
U
U
U
U
U
Ci
U
U
U
U
U
c
E
5
5
F
E
O
5
.9
`
IN
�
✓:
4'
�.
�
�
J7
ti
L
[z
L.
Cb.
[i
b
i
b
•J'
�
G
cl
:i
c
F7
71�
Z
m
—
_
C
S.
�
c
fi
•^'
G
�
:'S
—.
C
C
L
C.
_
;
=
.7
E
O
G
C.
U
V Z
Z
c
U
T
.0
C
V
r
LL1
u
Z
L
y
y
N
E
E
E
E
E
E
o
O
p
O
O
O
O
a
y
O
L
O
L
O
L
O
L
O
L
O
L
y
N
b
b
b
y
C
_
N
N
N
O
L
L-
LL
LL
L
5
_
a
L
L
L
L
C
L
J
E
C
C
C
C
p
'�
�
=
'�
•�
N
_
�
E
u
U
U
L
i
i
i
i
i
i
•y
0
0
0
0
0
0
1 U
Y
R
N
8
N
U
Y
LL
Y
N
N
O
N
m
a°
N
N
0
0
L
d d
Ql- �
O v
z�
O>> C
U
a
LL
g
N
`f`.
�
`t{
ei
�
Hf
M
Hf
,A
•A
eA
M
Hf
eA
eA
W
V3
N
K.
N
C'1
N
C'1
N
Kl
cq
N
N
N
�p
N
N
cq
N
In
Iq
m.
r'i
f�
m
f�
M
K�
K1
[IJ
C'1
C'1
[I]
M
C'1
ri
cri
cn
ri
ri
m,
ri
cri
ri
cri
ri
cri
V
U
U
U
U
U
U
U
U
U
U
U
U
U
U
N
5
�
>,
m
—.
LL
S
c.
>,
u,
cvi
-•
J
"
r•
.J
C
_
Y
a
U
U
>,
c?
2=
Z �-�'
'� a
c=
Z
Q
Q
Q
U S
U :.
Z S
Z S
L S
Q
U S
U S
Z S
Z C
t
O
� � h
L � G
ii T
7
W � G
7
Y d V
0
S = y
¢ �
V
� c a
s
m o eo
�
m
u
c c
e � �
U L Y
a
h
L
d O
b
=
4
Y
v
9
C
v
m
x
c
R
N
8
N
N
�i
LL
`u
W
f
'o
m
a
0
N
O
a
0
L
v �
O �
Zv
v
W
w �
o O
N
U
ti
v
F
C y
O
m
N �
L
� y
N
S
N
by y
S °
i
La7,N
F .
v
^
Y3
�
EA
tli
Yi
ffl
�
�
yj
`NA
EA
V3
EA
�
�
vi
Sri
.N+ ❑ A
U
tT.
M
t�l
f��
('r�
M
M
N_1
n
Z
61
.0
N.
.0
M
,C
M
�.
M
,C
M
•O
M
�
M
.L
M
.L
M
d
M
.L
M
�
M
d
M
b
M
�
M
�
�
ti
�
�
r:
r',
ei
Ki
Ki
Ki
d.
d,
m
r•,
ei
K,
K,
M
�
y'
,'r.
U
.`T.
U
U
U
U
0
N
N
S
�
❑
O
N
C
-
S
N
❑
C
S
y
`o
O
_
Z
?
C
M
�•
y
a
2
L
2
i
a
LF
_
_
CI
71
72
..
�LL
__
1
.J
C
O
gS❑
❑
❑LL
U S
Z S
Z N
C
C S
U
U
Z
Z
L
L
L 0>i
V>
Z
IIl
U
y
_
W
`u
j
❑
❑
1
G
'
..
�
.L
�
L
O
O
N
N
d
S
M
1
1
G
G
G
Q
-
L
12
12
E
C'
❑
"J
L_
L_
L_
L_
L
L_
.y,
L
VI
C
t
t
v
d �
Q
W
zw
w N
O C
N
U
N
O
O
N
N
Y
LL
Y
E
0
m
0
a
0
qN
O
a
0
C
b
�
-
3
Q
z
N
-
i
a°
b
V
C
V
G
lV
lV
lV
N
N
N
N
lV
N
N
^
N
lV
^1
^
lV
N
N
ti
r
N'
N
N
N
lV
lV
lV
lV
I
N
N
N
fN'
rNr'
Ql
'J
'➢
-
ID
't
'L
V
U
U
U
U
U
.
U...
U
L5
U
U
U
U
°
_
?
--
-
?
?
x
x
x
s
x
x
E-
O
v
�
c
z
'w
3
—
C
=
i,
r'.
✓;
n
in
v ✓,
:n'
'3
N
vi
v�
v
v
'r,
G
n
in
n
T
+�
,
T
_T
T
T
T
_T
T
T
T
_T
T
_T
_T
-
%i
__�__
c
—
m
mn
N
O
O
N
N
Y
LL
Y
E
0
m
0
a
0
qN
O
a
0
C
\}
(}
{§
{@
S~
\
\
\
&
I
(
Q
&
Q
)
/
))
j))
Fq
®
\
\
\
)
\
\
\
\
\
/
2
[
!
)
!
f
:
Ij
{}}
\
/
\
\�\
as
\�
>*/
\
\\
\})
\
\
\
\
}
}
U
Z
41]
L:
R
li]
L:
F
C.
m
O
v
v °1
CO 7
M d
W c'
O C U
N 0
U
F
N
N
G
L
a
Z
O
z
F
N
O
N
N
8
LL
`u
�j
O
0
a°