HomeMy WebLinkAboutStaff Report 5.A 07/17/2017DATE: July 17, 2017
Agenda Item #5.A
TO: Honorable Mayor and Members of the City Council through City Manager
d
FROM: Da S.ASCE — Director, Public Works & Utilities
Jason Ea anagement Analyst
SUBJECT: Resolution Approving Two New Fees to Be Added to the City's Master Fee
Schedule — Marina Liveaboard and Derelict Aircraft Fees
RECOMMENDATION
It is recommended the City Council adopt a Resolution Approving Two New Fees to be Added
to the City's Master Fee Schedule — Marina Liveaboard and Derelict Aircraft Fees.
BACKGROUND
The Marina Liveaboard Fee was originally presented to the City Council in September 2015 as
part of the Comprehensive User Fee update initiative, but was not implemented because
liveaboards were not authorized in the State Lands lease that existed at the time. The proposed
liveaboard fee was developed based on benchmarking with other Bay Area marinas as well as
through a cost recovery study done by Willdan Financial Services and the Finance Department.
The liveaboard fee would be on top of the standard monthly slip rental fee already listed in the
master fee schedule. .
The Derelict Aircraft Policy Fee was recommended for approval by the Airport Commission on
November 3, 2016 by a 4-0 vote. The proposed Derelict Aircraft Policy fee was created to ensure
that hangars and tie down spaces at the Petaluma Airport are fully utilized with operational
aircraft for maximum fiscal benefit to the airport because operational aircraft drives fuel sales.
As well, removing derelict aircraft from airport hangars will free up space to be available for
aircraft on the hangar waiting list.
The proposed action meets Council Goal: "Achieve Fiscal Stability and Maintain Financial
Sustainability".
DISCUSSION
The Comprehensive User Fee Study completed in September 2015 identified new fees that allow
cost recovery for each specific service listed on the fee schedule. At that time, the recommended
liveaboard fee was $350 per month including electrical power while the full cost recovery was
estimated to be $435 per month. The analysis .from Willdan Financial Services Consultants for
this fee is included in Attachment 4 and the current recommended charge is $400 per month in
addition to the monthly slip rental charge, which is based on length of vessel. This is less than
the full cost recovery from 2015, and meets the requirements of Proposition 26, which requires
that fees charged to not exceed the cost of providing the service.
The proposed rate is comparable to other Bay Area marinas factoring in power charges, which
are often billed separately. A survey of 54 marinas was conducted last year by a group that
included the Marine Recreation Association, the Bay Area Harbormaster Group, and California
Association of Harbormasters and Port Captains. Based on current benchmarking information for
a 40' slip with electrical power hook-up and liveaboard privileges fee is the median rate of $692
a month, as shown in Attachment 5. In comparison, the total at the Petaluma Marina would be
$676, which includes the per foot fee, and liveaboard fee with electrical hook-up. It is common
for other marinas in the Bay area to charge an additional liveaboards fee. Several factors were
taken into consideration in recommending the Marina Liveaboard fee, including:
• The Petaluma Marina is authorized by the new State Lands Commission lease to have up
to six liveaboards after a reasonable transition period. Currently there is an estimated 17
liveaboards.
• Convenience of the Petaluma Marina location to local and regional centers.
• Electric and water are included in the liveaboard fee.
• Current demand for liveaboard slips is high.
• Petaluma Marina slip fees are in the lowest quartile of rates in the area.
• Need for additional revenue for the Marina Enterprise.
The Petaluma Marina is required by the State Lands Commission to reduce the number of
liveaboards down to six on or before June 30, 2019. It is believed that some of the liveaboards
utilize their boats as a "second home," and once the liveaboard fee is established they will
decline the opportunity and will comply with the standard slip rental requirement of no more
than 3 overnights every 14 days. Additional reductions will occur through natural attrition, and
the marina will not offer or accept additional liveaboards until the number of liveaboards falls
below six.
Derelict aircraft has been a problem at the Petaluma Airport and has caused the Airport
Commission to adopt a policy on the matter included as Attachment 3. To strengthen the policy,
the Commission recommended a $25 per day fee to induce an owner to quickly remove or repair
a derelict aircraft. The fee would be imposed after a 30 -day notice period to allow for correction.
It is felt that derelict aircraft detract from the airport's fueling business and desirability as a
home base. The aforementioned User Fee Study did not evaluate the cost to provide their
service. It is estimated that for each day a derelict aircraft remains at the airport after the 30 -day
notice, the Airport manager will expend approximately 10 to 15 minutes to verify status of
aircraft, email and or call the owner, and document actions and status. In addition, the airport
ramp attendant will spend 10 to 15 minutes visiting the location of the aircraft and documenting
status. At current, fully burden rates of $125.69, and $16.80 per hour for the Airport Manager
and ramp attendant, respectively, and using 12.5 minutes per day, the cost of providing the
derelict aircraft fee would be $29.69. Therefore, the proposed fee is less than the cost of service
in accordance with Prop 26 requirements.
If adopted, these proposed fees would become effective immediately. As well, the fees will
become part of the City Master Fee Schedule, and will be updated annually based on the San
Francisco Bay area CPI.
FINANCIAL IMPACTS
The Marina Liveaboard fee is estimated to increase revenues by $28,800 per year based on six
liveaboards. The first year the revenues could be as high as 80,000 if all existing liveaboards
remain. This revenue is not currently budgeted. The Derelict Aircraft Policy Fee is not likely to
generate any notable revenues for the Airport.
ATTACHMENTS
1. Resolution
2. Exhibit A to Resolution
3. Derelict Aircraft Policy
4. Willdan User Fee Study Excerpts
5, Bay Area Liveaboard Comparison — 40' slip
3
Attachment 1
RESOLUTION APPROVING TWO NEW FEES TO BE ADDED TO THE MASTER FEE
SCHEDULE — MARINA LIVEABOARD AND DERELICT AIRCRAFT FEES
WHEREAS, the City Council of the City of Petaluma ("City") has previously
established fees and charges for City services; with the intent of recovering up to the City's
estimated actual and reasonable costs to provide such services; and
WHEREAS, with respect to fees and charges to be increased, the City has analyzed its
fees and charges, the costs of providing services, the beneficiaries of the services, and the
revenues produced by those paying charges for such services, and has identified two fees which
should be added to the existing Master Fee Schedule and such fees are identified as Exhibit A to
this resolution; and
WHEREAS, in adopting the fees and charges for City services as set forth in this
Resolution, the City Council of the City of Petaluma is exercising its powers under Article XI,
Sections 5 and 7 of the California Constitution, Section 66014 of the California Government
Code, and other applicable law; and
WHEREAS, the City has a policy of recovering up to the full cost of providing voluntary
services from those persons utilizing them so that general taxes are not diverted from general
services to unfairly or inequitably subsidize such services; and
WHEREAS, the fees and charges set forth in the schedule of fees and charges adopted
by this Resolution are not taxes as defined in Article XIIIA, §3(b) (Proposition 26), of the
California Constitution because such fees and charges are either:
(1) imposed for a specific benefit conferred or privilege granted directly to the
payor that is not provided to those not charged, and which does not exceed the
reasonable costs of conferring the benefit or granting the privilege to the payor; or
(2) imposed for a specific government service or product provided directly to the
payor that is not provided to those not charged, and which does not exceed the
reasonable costs of providing the service or product to the payor; or
(3) imposed for the reasonable regulatory costs incident to issuing licenses and
permits, performing investigations, inspections, and audits, enforcing agricultural
marketing orders, and the administrative enforcement and adjudication thereof; or
(4) imposed for entrance to or use of city property, or the purchase, rental, or lease of
city property, except charges governed by Section 15 of Article XI; and
WHEREAS, the fees and charges set forth in the schedule of fees and charges adopted
by this Resolution are consistent with the requirements of Article XIII D (Proposition 218) of the
California Constitution pursuant to Apartment Association of Los Angeles County v. City of Los
Angeles (2001) 24 Cal. 4th 830, in that such fees are not applicable to incidents of property
ownership, but rather actual use of City services; and
11
WHEREAS, in accordance with Government Code Section 50076, fees and charges that
do not exceed the reasonable cost of providing the service or regulatory activity for which the
fees are charged and which are not levied for general revenue purposes are not special taxes as
defined in Article 3.5 of the Government Code; and
WHEREAS, fees adopted pursuant to Government Code Sections 66014, 65104, 65456,
65909.5, and 66451.2, and Health and Safety Code Sections 17951, 19132.3, and 19852, are to
be imposed pursuant to Section 66016 of the Government Code, which imposes certain
procedural requirements prior to levying a new fee or service charge, or prior to approving an
increase in an existing.fee or service charge; and
WHEREAS, in accordance with the Government Code Section 66016, the cost analysis
and support for a fee or service charge which will be increased pursuant to this Resolution was
available for public review and comment for ten days prior to the public hearing at which this
Resolution was adopted; and
WHEREAS, in accordance with California Government Code Section 66016, at least 14
days prior to the public hearing at which the City Council first considered adoption of the fees
established by this Resolution, notice of the time and place of the hearing was mailed to eligible
interested parties who files written requests with the City for mailed notice of meetings on new
or increased fees or service charges; and
WHEREAS, 10 days advance notice of the public hearing at which this Resolution was
adopted was given by publication in accordance with Section 6062a of the Government Code;
and;
WHEREAS, it is the intention of the City Council to adopt a schedule of fees and
charges, which updates certain existing fees and charges, and/or establishes certain new fees and
charges based on the City's budgeted and projected costs of services; and
WHEREAS, the schedule of fees and the total amounts thereof, described in Exhibit "A"
attached, are hereby determined to be reasonable in that the amounts thereof do not exceed of the
estimated reasonable costs of providing the services for which the charges and fees are made, as
reflected in Exhibit A.
NOW, THEREFORE, the City Council of the City of Petaluma resolves as follows:
Section 1. Findings. The following findings are true and correct and adopted as the
findings of the City Council:
A. The purpose of the fees and charges set forth in Exhibit "A" of this Resolution is
to recover up to the full, lawfully recoverable costs incurred by the City in
providing various City services, and such fees and charges not levied for general
revenue purposes.
5
B. After consideration of the data and information regarding the costs of providing
services relating to all fees and charges subject to this Resolution, all testimony
received orally or in writing at or before the noticed public hearing, the agenda
report and the background documents to the agenda report (together, "Record"),
the City Council of the City of Petaluma approves and adopts the new fees set
forth in Exhibit A.
C. Adoption of the fees and charges set forth in Exhibit "A" of this Resolution is
intended to recover costs necessary to maintain such services within the City
within existing service areas and is not a "project" within the meaning of the
California Environmental Quality Act ("CEQA") pursuant to 14 California Code
of Regulations ("CEQA Guidelines") section 15378(b)(4) (the creation of
government funding mechanisms or other government fiscal activities which do
not involve any specific commitment to any specific project which may result in a
potentially significant impact on the environment); and/or CEQA Guidelines
section 15273 (statutory exemption for rates, tolls, fares and charges within an
existing service area); and/or CEQA Guidelines section 15061(b)(3) ('common
sense' general exception where there is no possibility the activity in question may
have a significant effect on the environment).
E. The Record establishes that the costs listed in the cost analysis for those fees and
charges which are to be increased and/or established as costs incurred by the City
in providing City services are reasonable estimates of the cost of providing such
services, and that the revisions recommended to existing fees for such services are
necessary to recover the reasonable, estimated cost of providing such services.
Section 2 Fee Schedule Adoption and Repeal of Prior Inconsistent Fees and Charges.
The schedule of fees and charges set forth in Exhibit "A", of this Resolution, attached hereto and
incorporated herein by reference, are hereby directed to be computed by, applied by and
collected by the various City departments, for the herein listed services when provided by the
City or its designated contractors.
Section 3 Separate Fee for Each Process. All fees set by this Resolution are for each
identified process; additional fees shall be required for each additional process or service that is
requested or required. Where fees are indicated on a per-unit of measurement basis, the fee is for
each identified unit or portion thereof within the indicated ranges of such units.
Added Fees and Refunds. Where additional fees need to be charged and collected
for completed staff work, or where a refund of excess deposited monies is due,
and where such charge or refund is ten dollars ($10.00) or less, a charge or refund
need not be made, pursuant to California Government Code Sections 29373.1 and
29375.1 and amendments thereto.
Deposits Plus Staff Time and Materials. This means that the applicants will be
billed for the full cost of processing the application based on staff time and
materials over and above the amount of the deposit. Staff hourly rate shall be
fully burdened and be determined by regular work rates established by the City of
D
Petaluma Finance Director for the given fiscal year(s) in which the application is
processed. For applications requesting multiple entitlements, the deposit shall be
the sum of the individual amounts. The City Manager shall have the authority to
modify or waive staff time and material costs when circumstances warrant.
Flat Fee Applications. This is an application fee that does not include staff time
and materials.
Full Cost Recovery Applications. This includes a deposit amount and the actual
costs of the staff time and required materials.
Section 4. Interpretation. This Resolution may be interpreted by the several City
department directors in consultation with the City Manager and, should there be a conflict
between two fees, then the lower in dollar amount of the two shall be applied.
Section 5. Use of Fee Revenue. The revenues raised by payment of the fees and charges
established by this Resolution shall be used to fund the estimated reasonable cost of providing
the services for which the fees are charged, and the revenues from such fees and charges shall
not be used for general revenue purposes.
Section 6 Subsequent Analysis and Revision of the Fees. The fees and charges set
herein are adopted and implemented by the City Council in reliance on the Record identified
above. The City may continue to conduct further study and analysis to determine whether the
fees and charges for City services should be revised. When additional information is available,
the City Council may review the fees and charges to determine that the amounts do not exceed
the estimated reasonable cost of providing the services for which the fees and charges are
charged.
Section 7 Annual Adjustment. The fees and charges set forth in Exhibit "A" shall be
adjusted by the City Manager on July 1 st of every year by the percentage increase or decrease in
the Consumer Price Index—All Items Index (San Francisco -Oakland -San Jose).
Section 8. Effective Date. This Resolution shall become effective immediately. In
accordance with Government Code Section 66017, all new and/or increased fees and charges
upon a development project, as defined in Government Code Section 66000, which apply to the
filing, accepting, reviewing, approving, or issuing of an application, permit, or entitlement to use
shall be effective no sooner than 60 days following the effective date of this Resolution. Those
fees and charges upon a development project are identified with an asterisk in the attached
Exhibit A. All other new and/or increased fees and charges not subject to Government Code
Section 66017 that are set forth in Exhibit A shall become effective immediately.
Section 9. Repealer. These fees and charges shall supersede the corresponding fees
previously established and adopted by the City Council. All previously adopted and conflicting
fees and charges and all Resolutions and other actions of the City Council are hereby repealed to
the extent they conflict with the contents of this Resolution. Resolution numbers 2010-206,
2010-070 and 2007-193 are repealed.
7
Section 10. Severability. The individual fees and charges set forth in Exhibit "A" of this
'Resolution and all portions of this Resolution are severable. Should any of the fees or charges or
any portion of this Resolution be adjudged to be invalid and unenforceable by a body of
competent jurisdiction, then the remaining fees, charges and/or Resolution portions shall be and
continue in full force and effect, except as to those fees, charges, and/or Resolution portions that
have been adjudged invalid. The City Council of the City of Petaluma hereby declares that it
would have adopted each of the fees and charges set forth in Exhibit "A" of this Resolution, and
this Resolution and each section, subsection, clause, sentence, phrase and other portion thereof,
irrespective of the fact that one or more of the fees, charges, or sections, subsections, clauses,
sentences, phrases or other portions of this Resolution may be held invalid or unconstitutional.
Attachment 2
Exhibit A
City of Petaluma
FY 2017-18 FEE ADDITIONS TO THE MASTER FEE SCHEDULE
FEE DESCRIPTION FY 2017 FEES FEE INFORMATION FY 2018 FEES
Marina Live Aboard NEW Liveaboard- per month; utilities included(mooring fees additional) $ 400
Alport DerelictAircraft NEW Perday $ 25
Attachment 3
6A-1
Derelict Airplane Policy for the Petaluma Airport
Petaluma Municipal Airport hangars and tie down spaces are for the storage of operational
aircraft. An operational aircraft is one that is currently in an airworthy condition or one that is in
the active process of being made airworthy. Current airworthy aircraft are ones that have a
current periodic inspection or other indicia of regular flight. Examples of an aircraft in the active
process of being made airworthy are ones that are undergoing active maintenance, inspection, or
construction. An aircraft that has not been airworthy for a period of six months or more is
presumed to be derelict/non-operational and hence in violation of airport rules. This
presumption is rebuttable by presentation of documentation, acceptable to the Airport Manager,
showing progress in bringing the aircraft to a current airworthy state.
When derelict or non -operational aircraft come to the attention of the Airport Manager, he/she
will notify the owner/operator by up to two different methods which may include phone call,
email, facsimile, or U.S. Mail. The owner/operator will have 30 days from the date of first
method of notification to bring the aircraft to an operational status (more time may be granted for
special circumstances at the discretion of the Airport Manager) by making it airworthy or
initiating repairs to bring the aircraft to an airworthy condition. It will be the responsibility of
the owner/operator to present evidence acceptable to the Airport Manager of the aircraft's
upgraded status.
If after 30 days the owner/operator has not presented evidence that the aircraft has been returned
to an airworthy condition or that concrete steps have been taken to bring the aircraft to an
airworthy condition, a $25 per day fine will be accessed until such time as evidence of
airworthiness acceptable to the Airport Manager has been received.
10
City of Petaluma
September 1, 2015
Corporate Office:
27368 Via Industria
Suite 110
Temecula, CA 92590
Tel: (951) 587-3500
Tel: (800) 755-6864
Fax: (951) 587-3510
10
WILLDAN
Financial Services
Office Locations:
Anaheim, CA
Oakland, CA
Sacramento, CA
www.wilidan.com
New York, NY
Orlando, FL
Attachment 4
11
WO'WILLDAN
Financial Services
The waters of the Petaluma Marina are part of the Petaluma River, a channel that runs fourteen miles from the
north end of Petaluma to the San Pablo Bay. The river is enjoyed for its excellent boating, fishing, and water skiing.
The Harbormaster manages the Petaluma Marina and the Turning Basin. The Marina rents 167 berths in varying
size from 22' — 40' and has an overall occupancy average of 60%. The Turning Basin has over 60 berths available for
non live -aboard daily or monthly rentals, and temporary transient moorings.
ANALYSIS
Willdan individually reviewed the services and programs associated with the Marina. The review also consisted of
an evaluation of existing services in an effort to update the fee schedule.
For the services being provided by the Marina, a programmatic analysis was done to see at what level current fees
were recovering the cost of providing services and Marina operations. in addition, a Live -Aboard fee was added to
detail a level of service that was currently being provided by the City through the mooring fees, but was not
capturing the nature and cost of a residential mooring. City staff recommends some increases in fees along with
the inclusion of the Live -Aboard fee. As a result, the Marina will experience greater cost recovery if participation
levels remain constant.
City of Petaluma Comprehensive User Fee Study 18
12
cz
0
■ p.j
ILI
cz
2
■Py
rA
/cz
M
bm
0
.P.4
�I
�1
F
M
0
Attachment 5
14
0
0
0
0
0
0
0
to
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
d
N
O
O
O
d.
O
t0
O
M
O
O
tD
0
0
0
0
0
0
w
O
O
O
O
d'
N
O
N
O
M
u1
'1
11d
O
ill
O
I�
00
I�
O
N
t(1
Ln
l0
O
O
N�
a;
O
C)D
O
O
to
O
O
6
O
r4
4�
to
O
N
M
lD
r�O
c-1
d'
u1
CD
W
M
M
M
M
M
N
M
d'
111
r�
r-'
CSO
M
O
%-H
O
d-
d'
d'
Ln
Ln
d'
to
w
CD
w
w
t0
w
l0
t0
d
w
l0
r�
t0
n
F,
CD
I�
r�
n
00
w
F-
tn
tn-
V1
V)-
t/}
t/)•
t/>_
tn-
tn-
ta
tn•
t/}
-L4
-L >
tn•
t/?
V/ .
tn•
to
(n
t/)•
V/ -
tn•
tn-
tn•
V)-
tn•
tn-
0
0
0
0
0
0
0
M
0
0
0
0
0
0
0
0
0
0
0
0
0
d
0
d
0
0
0
N
0 3
0
0
0
0
0
0
0
I-
O
O
O
O
O
O
O
O
O
O
O
O
O
O
0
0
0
0
0
Ln
ILn
Ln
O
111
O
O
M
0
0
0
d
111
d
O
O
N
tfi
O
O
O
O
O
O
tri
O
U
O
M
d! Q
r
t0
d
lD
Ol
N
(71
r I
Ol
01
to
r-1
r -I
M
M
N
I�
M
M
O
M
M
O
r -I
d'
d'
M
r -I
I -i
c -i
N
N
N
N
N
N
N
N
M
M
N
m
m
N
N
M
N
M
N
d
M
M
d
M
in-
tn•
(
V)-
V)-
in
tn
vn
tn
in.
v)a
tn.
in.
-Ln
tn.
in.
tn•
in
V)-
t1}
tn-
tn-
tn-
in
to
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M
M
M
M
M
M
M
M
M
M
m
M
M
M
M
M
rn
rn
M
a1
01
M
M
M
= L
Q a
v �
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
a
O
O
O
O
O
O
O
U
Z
Z
Z
Z
(31
Z
Z
Z
Z
Z
Z
Z
Z
Z
Z
Z
Z
ZO
Z
Z
Z
Z
Z
v
}v
_
W C
0
0
0
0
0
0
0
t!1
O
O
O
O
0
0
0
0
0
0
0
0
0
0
O
0
0
0
0
N
0
0
0
4
0
l0
O
to
O
O
lD
0
0
0
0
0
0
CO
O
O
O
d
1*
N
O
N
O
M
to
Lry
O
Ill
O
I�
00
I-�
O
N
111
Ln
tp
O
O
N
r-�
cZ
O
00
O
d1p:
d
O
f3l
O
ri
1
w
O
M
d•
l0
00
rH
N
to
wr�
M
O
O
O
O
O
M
M
111
w
P�
00
Cr)
O
r•i
N
m
m
d'
d'4
d'
d'
Ln
to
Ill
to
111
ul
tp
l0
Z
CD
CD
lD
CA
C.D
w
Co.
tD
to
r�
I\
r,
0
tn.
t/�
in
tn•
t/}
in-
t/>•
tn•
tA.
t4
t/>•
t/)•
t/)-
t/>-
t/�
-tn•
t/>•
t/�
tn•
tn•
tn
tn.
ill-
tn•
tn•
tn•
t/t
�
0
0
0
0
0
0
0
Ln
0
0
0
0
0
0
0
0
0
0
0
O
O
O
®i
O
O
O
O
N
0
0
0
0
0
0
0
I�
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O'
O
O
O
O
to
M O
Ill
Ln
O
Ln
0
0
0
0
0
0
to
.4
O
O
N
to
O
O
O
O
O
O'
to
0
0
0
M
IX
to
I-
It
I�
O
N
O
N
O
O
lD
N
N
O
O
M
CO
0
0
0
0
0
O
N
to
111
to
d
i
r -I
ri
N
N
N
r -i
N
N
ri
N
N
N
m
N
r -i
N
M
N
M
N
d•
N
N
M
M
N
.a 41
L 1,%
0 w
0
.Q O
O
W L
t!}
to
t/}
to
to
'i%}
th
to
to
to
t/l
to
t/}
th
to
in
in
til
t/)
to
t{}
t!}
:n•
to
t/>
in
t/?
y0_tn•
J ..r
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Q
0
0
0
0
O
0
0
0
d
O
l0
O
00
O
O
lD
0
0
0
0
0
0
d
O
O
O
O
t1
N
O
N
O
d
0
+'
O
O
O
O
O
I�
O
lD
O
N
to
O
cV
O
O
O
N
Ol
O
00
O
O
tD
M
O
M
O
00
M
l0
M
l0
w
d
d'
00
M
N
tf1
O
to
I--
O
Or�
N
O
M
M
I11
t0
to
d
Ln
w
r,
N
N
N
N
N
N
N
M
M
M
d
M
M
d
M
M
d
d
M
d
M
d'
4y,
d'
`zf
M
M
d
t!)•
t/?
t/l
i/l
t/1•
t/1•
t/)•
in•
tn•
t/>•
tn•
tn•
tn•
t/�
t/}
to
V).
to
t4
-Ln
-C •
t/l
t/);
tn-
t/r
tn•
-lh
tn•
O
N
�
�
c
w
o
w
�
�
�
N
V
L3
a>
_0
oV
�
0
c
U
c
Q.
c
�
ai
-0
c0.)
cn
c
CCs
a>
•+°
m
,n3
c
O
U
Cv
m
O
o
CCS
Ca.
ZI
O
0)
a>
a>
lu
M
'`)
C
E
'`)
U
C6
O
(Y6
s
c�6
(D
M
C
CSC)
M
CME
M
M
CCS
m
p
O
Ca
O
O
M
v
0
�'
¢
O
M
Q
Q
Q
Q
O
Q
Q
1
O
m
cw'
E
Q
�j O
L
J
I
.2
LL.
,
1
Il_
1
I
1
,
M
,
�`�/
{J�
1
�M
LL
W
W
1
`
to
L
(li
,`
L..
_
_
Cu
Cu
M*1
(n
CO
I
.L
N
VJ
1
1
_
Cu
C
to
O
.L
O
_
'L
(n
.`
,�
.L
'�
.L
.._.
.`
O
L
p
LLI..
•�
L
[B
'iu
Cn
I
.•may
i
L
=
lt^i
vJ
I
E
CCS
C
.Q
U
U
(Q
t(f
•L
t(S
�Q
M
1
'L
M
i
M
Cu
G
Qi
CU
a
w
cCU
Cu
•Md
as
�".
t
Z
=
U
O
(6
=
U
V
N
C7
O
CCs
=
c
'U
=
.i
CCS
>,
.O
O
L)
a,
CU
.Q
O
O
C
>�
J
>
-«-•
N
i
(D
Q-
CCs
>-
cA
O
t
+-'
U
(D
-0
M
*Zy',
N
toCU
>,-
CO
Z
•L
%
Cu
U
•u
•o
1
.�
t.
c`a
—
U
t�
C�
E
(U
N
L
a..
>
L
M
\
`.l
to
Cu
cCs
i-
c
'�
c
CCs
�J
=
G
M
1_
o
m
�%
c
a>
O
�
L'
O
C
C
.CII
C
Q
LL
>+
"O
COm
O
cn
O
O
L
,�
_-0
i -
O
O
w
CII
03
UI
O
N
Cu
w
J
N
�C
a,
W
m
O
cC3
CCS
}'
Ci
CII
O
J
U
_
O
ai
N
J
-
CCS
C
O
CtS
c
N
O
C
.L
c
Cu
O
Cu
O
J
`O'
O'
O
-
E
Cu
�!?
>
U
a
%A
(D
U
c
a>
O'
O
U
>,
O
in
O
a.
O
fil'
�
Cu
.,
w
t3
N
.sem
W
O
O
rr4'
dr d'
14
15
ON
O
O
O
O
O
00
O
to
tf1
Ob
rn
O
O
O
d'
N
d'
N
N
N
lD
00
41
CO
Q1
O
00
00
00
01
Ol
m
O
w
I*�
1
t/}
tn
O
O
O
O
O
O
O
d
LO
O
r�
O
O
Ln
O
1l1
lD
qt
m
M
Zt
m
m
m.
M
M
4j)-
tom.
th
th
th
ih
V)-
0
O
O
O
O
O
O
rn
rn
rn
rn
rn
rn
rn
10
0
0
0
0
0
0
0
0
0
z
z
z
z
z
z
z
o
O
O
O
O
O
N
000
l00
ONO
i1f
00
01
O
O
O
d'
CJ1
d'
m
O
1�
O
N
I�
�
�
00
00
G1
Ol
t0
lD
vi
n
O
O
'fid'
O
O
O
O
O
Lr)
O
1-
O
O
Lr)
O
Ln
w
i-
O
-F
N
O
t-
O
N
M
M
M
N
M
M
N
M
N
N
t/}
t/}
ON
�.
O
O
00
O
O
.
O
.
00
rl
O
O
m
d'
O
00
l.4
M
Ol
N
dl
N
I�
n
00
M
d'
�
t.f)
tf1
lD
tD
M
M
t4
V)?
d
.=
L
m
cu
cu
a
m
t6
=
=
El
i
0
E
40 3
C
Q
m
U)
m
(n
m
U)
LU
M
1
1
1
N
L
^^1
1..1..
L-..
oac
J
(LE
1
L
Cu=3
.
7
O
=
T
=
.Q
L
@
8
L}
S
ca
E
O
M
>-
0=
>-U
O
>
'U
(L6
L
CLI
0
CL
cu
E
L
U
Q
cu
C
x
x
Lu
_
V
4 -
`0
cv
Q.
N
co
LA
co
L
c�
C
O
15