Loading...
HomeMy WebLinkAboutItem N i_ ,s, SEA( 9'.` ; ;vi7 ' E1. ffa t, 0 Oc ceeCt.CF/‘ i,t•r c� 4,?„.iso CpNY.`P`�� CITY HALL • 211 EIGHTH STR: SEAL BEACH, CALIFORNIA 90740- . (562)431-2527 April 21, 1999 The Honorable Mike Ward Chairman, OCFA Board of Directors 1 Civic Center Plaza Irvine, California 92604 Re: Revisions to Equity Adjustments Dear Mike: We are extremely disappointed and frankly shocked to receive on April 20th substantial revisions to the proposed equity adjustments. At this point, it can only be concluded that the equity tables are a moving target that convey little or any significance to any meaningful definition of equity. Based on information at the time, Seal Beach City Council on April 12th voted to table the equity plan and urge the OCFA Board to take further actions to ensure the survivability of the Authority as a 20-member entity. Obviously, that decision was based upon different information than is now being presented. Numerous other cities also have based their positions on previous information. The City of Seal Beach's position took into consideration the impact the equity plan would have on other member agencies as well as the positions that other agencies have taken. Now with further discrepancies in data, it draws into question the validity of the positions taken by all of the member agencies. For this reason, we believe that the OCFA is not in a position to properly evaluate the equity study recommendations. We would urge the Ad Hoc Committee to postpone this pending resolution of these discrepancies and validation of the data to be used. Our position as a non- impacted city was to receive and file the report and our position remains the same. I urge your consideration of these concerns. Your truly, wn Boyd Councilmember Agenda Item N Pc: Chief Chip Prather t i O RANGE COUNTY FIRE AUTHORITY ( PO-,, Box 86, Orange, CA 92856-9086 . 180 South Water St., Orange, CA 92866-2123 „"n Chip Prather, Fire Chief (714) 744-0400 www.ocfa.org 44/7110161- '`'' TNORj'Ia'M April 16, 1999 To: OCFA Boardmembers and City Managers From: Chip Prather, Fire Chief 1;{) Subject: Updated Equity Information Attached for your information are copies of the following updated information which we provided to the Equity Ad Hoc Committee to assist in their discussions when they meet next week. Summary of Actions by Jurisdiction - summarizes actions taken by each jurisdiction on the equity issue. • Updated Equity Tables - displays updates and corrections made to the consultant's original equity schedules and summarizes key changes resulting from the update. If you have any questions about this information, please contact me at (714) 289-7412 or Joan Steiner at (714) 289-7426. CP:et Enclosures • Serving the Cities of:Buena Park•Cypress•Dana Point•Irvine•Laguna Hills•Laguna Niguel•Laguna Woods•Lake Forest•La Palma•Los Alamitos•Mission Viejo• Placentia•San Clemente•San Juan Capistrano•Seal Beach•Stanton•Tustin•Villa Park•Westminster•Yorba Linda and Unincorporated Areas of Orange County RESIDENTIAL SPRINKLERS AND SMOKE DETECTORS SAVE LIVES r. OCFA EQUITY ACTIONS TAKEN BY JURISDICTION JURISDICTION I DATE ACTION TAKEN 1 HEARD COMMENTS County of Orange 04/06/99 Excerpts from Minutes of Board of Supervisors meeting I. Consideration needs to be given to distinguishing between property tax equity and full cost-recovery for services. 2. Move in the direction of achieving equity through consistency among the current and future contract arrangements to achieve OCFA's full cost-recovery goals. 3. Long-term contract incentives may be necessary to optimize the efficiency of the system, by allowing OCFA to formulate and implement comprehensive long-term service plans. 4. Withdrawal of a SFF member from OCFA does not guarantee that 100% of the member's share of the SFF property taxes will be transferred to the member. The Board of Supervisors will consider the financial impact of a SFF member's withdrawal upon OCFA's ability to continue providing regional fire services. 5. The governance structure for OCFA should distinguish between SFF/long-term contract members (10 year or longer), and short-term contract Members (less than 10 years). Buena Park 02/23/99 Excerpts from April 12, 1999, letter from Mayor Mauller and City Manager Beaubien • City does not recommend implementing equity adjustments on the basis that equity is not possible because of Proposition 13. • Does not support long term membership recommendations without cost controls • Supports one standard method for charging cash contract cities. • Does not support forcing all members to transfer assets. Cypress 04/12/99 Excerpts from Minutes of City Council 1. No equity adjustments be imposed on SFF recipient cities. 2. No SFF donor cities receive cash payments to their respective general funds as a result of any equity adjustments. 3. A uniform model for costing fire service be developed and utilized for existing contract cities so that contracted for units of service be allocated/charged in a consistent manner. 4. Contract cities be required to enter into agreements with a minimum term of five years and a minimum two-year Page- I 04/15/99 F. OCFA EQUITY ACTIONS TAKEN BY JURISDICTION JURISDICTION DATE ACTION TAKEN HEARD COMMENTS notice period prior to withdrawal. 5. New contracts include a provision for an annual increase limit that is similar to the annual average increase of the structural fire fund, or some alternative acceptable measure so that contract cities are able to reliably anticipate annual increases to fire service costs. 6. Any city that provides notice of intent to withdraw for the Fire Authority immediately forfeits its seat on the Board of Directors pending negotiations regarding transition/asset allocation. 7. New cities interested in contracting for services be required to fully fund the cost of providing fire services. Existing cities experiencing new land development be required to fully fund the cost of providing fire services in areas of growth. 8. A methodology be developed to place funds in an OCFA trust fund for provision of additional fire services, facilities, resources, or equipment during budget surplus periods to be used on a proportional basis no behalf of donor cities. Dana Point 02/23/99 Excerpts from March 3, 1999, letter from Mayor Netzlev • Strong desire to keep the provision of fire services on a regional basis. • Each city in the Fire Authority should be contributing their fair share into the regional system. • Limiting adjustments to 2% per year provides a formula for ultimately bringing the recipient agencies to equity. • Agree that the five-year membership term and the three- year withdrawal notice was necessary to provide consistent fire services. One option - membership on Board of Directors limited to those agencies who execute a five- year contract, others would relinquish seat on Board. Irvine 04/13/99 Excerpts from Report from City Manager Brady and actions taken by City Council 1. Support Simplified Model 2A and the implementation of the 5% Annual Equity Adjustments commencing July 1, 2000. 2. Support the use of City refunds/Credits for local fire protection and related services. 3. Support longer-term contracts and withdrawal notification requirements. Page-2 04/15/99 I OCFA EQUITY ACTIONS TAKEN BY JURISDICTION JURISDICTION DATE ACTION TAKEN HEARD COMMENTS 4. Support consistent contract terms and full company cost allocation for all Cash Contract members. La Palma 03/02/99 Receive and file. Laguna Hills 03/23/99 Excerpt from Minutes of City Council and letter April 8t 1999, letter from City Manager Channing The city supports the recommendations to treat all members the same and implement simplified method Option 2A. 1. Any money identified for a rebate to the donor members should be held as a credit in their name for a period of five years or until the equity analysis was updated. After that time, if the donor member's status had not changed, the accumulated funds could be allocated for a fire-related benefit to that member, or to the agency as a whole, upon approval of the Board of Directors. 2. Require longer term contracts and withdrawal notification. 3. Consistent contract terms and full company cost allocation for all Cash Contract Members. 4. Use of an equity study to determine general and special assessments. Laguna Niguel 03/16/99 Excerpts from March 17, 1999 letter from Mayor Goodman • The City Supports Simplified Model 2A and the implementation of 2% annual equity adjustments for under-funded and over-funded members commencing in July 2000. • The City would like to see any refunds or credits to Laguna Niguel be limited to fire related purposes. • The City supports longer-term contractual commitments to the Fire Authority and longer advance notice periods prior to member withdrawal. The consultant has suggested 5- year minimum contract terms, and 3-years prior notice of intent to withdraw. The City believes that these recommendations are reasonable. • Consider Equity Adjustments for Donor Cities at the End of Fiscal Year • Use Equity Study to Determine General and Special Assessments. • Consistent Contract Terms and Full Company Cost Allocation for all Cash Contract Members. In the event that consensus cannot be reached on a uniform method for equity adjustments, the City supports moving toward Page-3 04/15/99 a OCFA EQUITY ACTIONS TAKEN BY JURISDICTION JURISDICTIONDATE ACTION TAKEN I HEARD COMMENTS consistent contractual terms and full company cost allocation for all Cash Contract members. Lake Forest 03/16/99 Excerpts from March 30, 1999, letter from Mayor Peter Herzog • Approve Model 2A as the preferred method for determining the equity share for all members. • Approve using a 10% variance factor in equity calculations and implement a 2% annual equity adjustment. • Review the equity status of members once every five years. • Approve a five-year minimum contract term and a three- year notice for withdrawal. • Approve added fees for under-funded members requiring expanded services. Los Alamitos 04/12/99 Excerpts from minutes of City Council Suggestions and alternatives: • yGive cities options on the level of service, starting with a base level of service • Membership contracts between 5 and 10 years • Terminations notices of 2 to 3 years • A 10% variance is reasonable • Move toward equity at 2% a year • Differentiation in levels of service Mission Viejo 03/15/99 Excerpts from March 15, 1999, letter from Mayor Butterfield • Recommendation #1 - That the OCFA Board of Directors acknowledge that serious inequities exist in the distribution of its service costs and resolve to address those inequities gradually but meaningfully. Recommendation #2 - That the OCFA Board of Directors offer the services of the Authority in two ways, that is, by membership in the Orange County Fire Authority and by contract with the Orange County Fire Authority. Recommendation #3 - That contract costs be calculated uniformly and consist of current company costs updated to include a full and fair share of the OCFA overhead burden. Recommendation #4 - That the OCFA Board of Directors adopt Policy Option 2 in which a uniform cost-to-serve methodology for valuing the services received by all OCFA members would be established based on factors such as risk, Page-4 04/15/99 OCFA EQUITY ACTIONS TAKEN BY JURISDICTION JURISDICTION DATE ACTION TAKEN HEARD COMMENTS consumption, assessed valuation, and population; that the fee for all members be calculated on this basis; and that all members pay—whether in structural fire fund dollars, general fund dollars, or some combination of both —based on this uniform calculation. Recommendation #5 - That the Fire Authority require of its members a longer-term commitment, on the order of nine years. Recommendation #6 - That the terms of membership in the Fire Authority be staggered so that they do not all commence and expire at the same time. Placentia 04/20/99 Discussed on 04/06/99 rescheduled for 04/20/99 San Clemente 04/21/99 Discussed on 04/07/99 rescheduled for 04/21/99 San Juan Capistrano 04/06/99 Excerpts from letter from Mayor Greiner 1. Existing contributions from Structural Fire Fund cities do not need to be modified. 2. Contract for services with Cash Contract cities should be a minimum of 5 years. 3. A standard method for calculating costs should be developed for all Cash Contract cities. 4. The Authority should live with-in the financial resources generated from the Structural Fire Fund and the Cash Contract cities. Seal Beach 04/12/99 Excerpts from April 12, 1999, letter from Mayor Yost 1. There should be a minimum 5 -7 year commitment to maintain a seat on the Board. 2. Receive and file the Equity Report. 3. A future needs assessment based on growth and population increases should be completed. Stanton 04/13/99 Excerpts from April 14, 1999, letter from City Manager Matz 1. Opposed implementation of the Equity Study recommendations. 2. Rejected Policy Option #1 and adopted the following • position with regard to cash contract cities. a) Continue to calculate charges for the four original cash contract cities using current contract cost and limiting annual adjustments to annual percentage change in the cost of fire department operations. b) Continue to calculate charges for the three Page-5 04/15/99 S OCFA EQUITY • ACTIONS TAKEN BY JURISDICTION JURISDICTION DATEACTION TAKEN HEARD l COMMENTS cities that joined OCFA since 1994 utilizing current methodology which is to apply OCFA's standard average company costs rates to the resources that were assumed from the cities by OCFA. c) Take no action to revise OCFA Company Cost upward for existing contract members. 3. Rejected Policy Option #2, making no adjustments based upon equity as defined in the Final Equity Study. 4. Adopted the following with regard to Policy Option#3 a) Establish a minimum five-year membership term for OCFA cash contract members, with a corresponding cap on the maximum annual contract adjustment which may be applied to the contract member. b) Require a one-year advance notice prior to withdrawing from OCFA. c) Retain status quo regarding existing cash contract city members' ownership and funding of assets such as fire stations and apparatus. 5. Recommend that OCFA prepare a policy for application to future contract members which includes updated company costs, the ownership of assets such as fire stations and apparatus by OCFA, and funding for the replacement of assets. Tustin 04/05/99 Receive and file. Villa Park 03/23/99 Excerpts from March 24, 1999, letter from Mayor Bell 1. Support and endorse the concept of regional fire protection services and emergency medical response by the OCFA. 2. Support the recommendations contained in the Final Report on Equity and the adoption of policy options 2A and 3 • Policy Option 2A 10% variance factor/equity model 2A 2% annual equity adjustment Review equity status every 5 years • Policy Option 3 5 year minimum contract term 3 year advance notice for withdrawal Annual cost adjustments in addition to equity changes Page-6 04/15/99 OCFA EQUITY ACTIONS TAKEN BY JURISDICTION • JURISDICTION I DATE ACTION TAKEN _ HEARD COMMENTS Additional fees for under-funded members that require expanded services 3. Support earmarking of SFF contributions in excess of a member's equitable share for future fire protection service within that member's geographic area. 4. Endorse and actively support the maintenance and expansion of the Reserve Firefighter Program as a valuable and essential part of the regional system of fire protection services. Westminster 01/11/99 March 22, 1999, letter from City Manager Vestal The Westminster City Council reviewed and discussed the OCFA Equity Study at their January 11, 199 study session. At that time the Council directed the City's representative on the OCFA Board to vote no and reject the Equity Study. The Council also directed City staff to work with OCFA staff to develop an alternate plan to work with contract and fire fund cities to locate possible alternative financing and operating structures. There has been no change in the City Council's position since that time. Yorba Linda 02/02/99 Receive and file. • Page-7 04/15/99 •L 0 Cl)INC vima LLI-J Q m C .— }- a) rn - r- = W a � W a O I- V a C C 0 I • a) a) W co 6 J ca E C U 3 a2 o I OCD CO _, 73 3 �, ca Cl) cn = N- a� 0 V/ = v! -c_. -E 0) co >, 0 U a) W J O Cu E 2 cz m CC 0 0 c E o ¢ c 0 0 L a� • co -c 0 -0 U4--O C fl J- am EN Q L 0 co cuoO c O -O U mom °' 0 Q no - g • CI 3W Cf) uc oO O E04o -5LLI O cpcB c N 0 a(— 0 XCY)- = CD H --E' -0 -2 -0 -% 0 0cn RS W r' C C -o D C E CD � U Q U a) 7:3n Q C� L (6 C O O 0Q 7:3;-, 0 ' LU N cn * lc U) C Z S * * u. +--, 1 Q i i L 0 = O Z 0 a 4 .• vv a au 1 41E a.!l I a v v f AA tW. J t OD0 In'±U r, I DkIS The Davis Company r MICHAEL DAVIS JAMES D. WILLIAMS FAX MEMORANDUM TO: Sally Beavan FROM: Amy per Mike Davis FAX:714-744-0531 PAGES (including cover): 1 DATE: April 14, 1999 SUBJECT: OCFA Revisions to Table 2A We have reviewed your revised Table 2A and generally find the methodology to be the same as was developed in our final report. We note that there are changes in the overfunded/underfunded status of numerous members,we assume this is a result of updating the underlying values (population, assessed value, current taxes or fees). Since your worksheet does not include the adjustments that were made for the underlying values, we cannot of course,validate the numerical conclusions that have been reached however,the methodology that you are using does appear to be the same as was constructed for the previous analysis. Please let me know if you have any questions. If you would like for us to validate the conclusions, please send us the population, assessed values, and compensation raw data and we will run it through our spreadsheets. Once we have the raw data, it would take us approximately 5 working days to complete the analysis. N 555 University Avenue,Suite 116,Sacramento,CA 95825 916.567.9510 TEL 916.567.9540 FAX 11150 Santa Monica Blvd.,Suite 200,Los Angeles,CA 90025 310.473.1457 TEL 310.473.3962 FAX • M Q Z N Z - el to cy D > W m - a TiW c ^ > a c C) J o . W aw cm � ZW4... i Q CD F- 0 ` ? Q CI) c -0> oC ❑ c U 0 ce a = O NO co W = .-. O O = ta Q > W .2c N a t T -0 in ... a . 0 w i-- -. . 0 W +� I L �- d NCC CL I— O O -co CO ❑ 0 - C U III -0 f— N N CZ a a Q Q. W W o ° O E c IX a Q Q a rn E m m a� .`� • c c a a _ Cn c .0 a CZ 0 C 17 U Q z .0 U a) s 0) 0 c O '" 0 0 IC L°' i m MW � V_ O E i cp C) (13C C NO c0) m Q —O E U LL' Q IT: cn Cu) _C U CC 4) Y • 0 Cr) J C/) to ai 15 4 4 4 4 4, is O 4 4 4 4, 4, 4 Z I Z O c o J Ce to a� U coc ° .J 0 134 o co 0 N 0 LJ.. LL WC .Q '.• + I Ce a 0 CU a. I 0 0 76 CD - •a 0 > a 'L I- Q = 0 5 a (r) 0 W (� N q V co C) V M C) t- O 4) V C) In T N M 1. () >. cn L M 0 W O (n q ,- (D (D U7 C)CO co V V M '— (••) N .. CO N-.. ru C * f\ CO N to n C) co V N 4 Lo n N N a) N E LL_ (3 LU 4' 6 n LO CO •,- N N v C) O _CCP U (OQ . O v a) O > < a) • C ea _ O O i O O '- c-7.3. 0 N O r- O C) C) 0 CO CO N- O O V' O 0 CO C U) a) O O N n N- R q CO V CO L CO (D CO to O C: (n O (0 N _ ••/ C r- tt) t6 CO M co q tri M Q) CO C C CO q CO CO T V q 'C O CO(ND .NM... N Q N a) N. 0 C Ql m a) C c0 N 00 .a. l ' ' O CO v N-• (D O t7 O 17 V r-- M A O C hO � 'O- C N CO 'Cr* M M � '- � (D 0 N- 'c7 T! Cr) 0 C) M 'cCO C) N CDICC) CO (D LU CO n CO N CO O co to CO C(q' c 'i O O O N t� 3.7 h O 47 ,- V (D (O V 7 M 7 6 O o N N UO (C CN1.1. L 0 • CO O (7to q (D V co q •-- CO O q N- CO CO O N Tf C) N- CO N O N CO O (D V O '- ) (O C) N- C) CO n (D O � . ..14 C !) M M N (n (D N LC; h N V O M COO 10 >• aN O cr- 3 U C C . Q O0 r ? - O C a) CD 0 I > w E L3La a I% L N cn CZ N Lo O _ CO Lo CO N C) N N C) C) O Lo M C) CO (D (D (D,- r O Cf) M O O LO CO N O (DSC O a) co V O coq N V O N CO O ". O N LU CO Cr) V 0 04.1 X U M O N N 7 o N g M N r CN O5 E C N c > o O CO N (D O V CO CO •-- N q M LO q (D CO (Jr C) 1- C) (3 O •M LL� (II M (O M to C) co a) co V �_ N CO .- U) N (D .- N. C .--. O O r < (D M C CO- N t.7 CO- CO- CO- In M tf) t(7 q M t17 (N 'C Q) V' V '3 el a) c a O Q' Cr) o C (II W O cC > U) C O V to N N- (D CO N-- N O C) O (D h O 1,- CV CT) > y b.. CM > N M V C V CO m CO O V CO V 1- N q C) -7 N CO LA M C) CZ ft: 05 t I 1� O M •- N O (O I� f\ O M f` U5 (O 1� 4 q q q O 0 N 6 C ,Q. O L7 N- CO U) tf) co co co co O co f� 69 (4 O LL E c) a) O q O q V N r CO O (D N C) O CO t N O _ } CO L7 N M N N V 1. M M N — N V V h N V o O IIAA v '0 4/ O AA�� C) O �y O a) CN. to 'V C) V N- C) CO q O q r M '- O M O 0) tLOCO 0 31) 11.0a) O N CO C) N CO ,- .7 N .- .c.- M N-N- COM C) q C)C) Ctl C D a) U7 'C' q f- O q co N N C) 00 N N- V N to (D q O i LLq r. q t.7 ,- V q (O h O (D I� N N O q M 'ci N to O a) CC 1 b N V M CO ,- LO •- (D N- CO V co N ,- CO N Cr)CD CO ,- LO O C Q CD 0 '- O N LO V CD V U') M t._ q '— '- O co V O N- N LO O 7 `� X u-5 M co. N N M u5N 4 O cos (D M N- M 4 C) M =p (A ••/ co N a) C cu w (n• -0a) O U) a) U M .O .0 •- > N E O C C a) Ea >, > U iti O C Cc C L, C C s a m m co a C) .0 < E Tu a _ o 0 c O c r- L LL C NO CO (C '� H U •(� (Q C (a = z 0 vs L_ E > C i C d H- (C9 a) al C6 C O COO C .. (n E (0 (9 O (0 C co (0 J L 73 d o OI on _ N m C Q) (00 '� (C6 i C Q1 81 Y (n U) C .0 OC '6 4 0 C (0 a) C .«; >, (a 'E CO CO CO (0 0 (a - 0 C C7 0O 2' H - — U CO CL C) Cn (n F- S V) 0 0 J J J J J U) > >- D LL . I- 4 ko • 0oi a)` z. Cu > N U . O C 5 RM 11 a) > •a 0 E •O II 4)w 7 2 ICD N L.L U N • 0. _ N C N U a) 69XD DOL co = ) C I- 0 4- (D a) X N Uill O ID ID CA O O s h. •N N a) N 49 w ID N in 0 C (D U') X L w -- Cr) i co co O U a. O D) •...,-• O O > C C .0 O C u_ o- U O U E Cw N_ W N m ai 4' O of `wm arm � O w E u M aCi w a a a. .L .Ir DCII /" U O co 7 -o — --• x O IC CC Li. \° o w U 'v� a) t w U C E ' r O o ,M = CI 1 o = co O '-- w L a N LL 3 V r. C W >O to y N O t co G) C Q O O O .0 > U I� o in .o E L C.) . Q sd C ._co M N w co >7-1 U .� w a L d ID v D) 11 In C .0 > 69 Y C (p co e U. L N w _^ Y ID ,ID 0 0 O N A s C d 3 > 0 3 w o o ct a o O Q co m Q y m m co co EL crI6 m ` v, (Ni (p > ~ O ? N w 0 > 0 x 69 0 .5 ‘600) ID C) ) > •C 0 U 0 O ci N II r w Cr 1C Cn N N co Q C y 1 Z C L O cn W ,W CO w LO CO 0 0 w ? < 0• ,p n N O C E C> > ' m d 3 a) In E E '- ti ate) Cf CZ Q 117 69 C U C f` ID 7 a M W 69 C C >, C) O �' II •CLO. y Ern 5 X > (� a) X C u. N LL • - x x U CO a c ds x n o _� .43 • e N co c0 O .0 II O -7-,, N O CI C co .O N M IU w .D > ^ w UXJ .O U 4.1 Cr) . 0 0 C N y 00 — C 0- Cr) co co 11 RI O f` L 2 > U co > N C y lL N In l[) j L .0 co O 7 ICD On 0 o C 69 U . Cu co U o)0 „_ II II 7 N N 69 •= a) N O D) w C 0 d Q ID ID O •- C ID c 'N 3 C a _1.11)) W wX (Y) O i (60 E D 4.3 o C C U N a✓` w 1.(j; '��' E d E II Ip .- E U 6 O N C Cu D) O Q Q m �«. (V 11 O C ID U U O Z o W W o .. 69 E O = )-- E c r _ > E _C rn `m c% ° x rn In w o CO '! • V O O W d CL a R ` O X N a) <Ill U N N N cD 7 ` V = N 7 N co m p) C C a)ii a , C N d C CA O ID li 0 E E C U m m II ` U d T w t .` II W U a, U N D) y i O c IT IV O 0 5 W U 0 W' I I Q a t > N O W C L Q ~ Woc C 4 O IL CDwao • wH C WW ? ie--. W cD jo a rn> )p Uv) .- cV jWd 69 >O c W 4- cN.i c'i ' 6 6 v i N N---- V' r-' N co O V (o C o -U ) U) m N c.6 U) @ CS a) w } •. N o.-- N N N CV ♦ O) O V O (A co N N COCO C • O M co h N O O N n CD N O @ (D Q (V v m tf) O O O co N C•5 LC; O O E LL 0 V CO O V � CO N- O O C CC v v N a) @ Q >' Q O a) {)e. C • O • C ^ o O (P O V La N- CO N O N- 0) O O O CO O 0 V L CD 0) CO 0) C) -O V (") V (P N- V cocoLI) coC CC M V V O O O) co- O co- D) O D N CO L) CO a N v CV ,- V > Q t L 0 CO C C e- O (N N- O) V' O N O CO CO N- N CO (N_ V CO V CO O N >, C .O Q) '� C V CO. O O V_ V OM N CD O O U) N N 0 N O CO COO v CO C)) CO 0 o3 a. O O VM O V N U) G5 M N co' N t:. Co co- CO co" N M V N V > Z '� Cy ,C O '� CT to 0) Co V I,- N- Co M Co N O N- O CO U) V CO CT N V O N U) ,- O V CO N CO O) - Q) N n U) CO N- V -5 O CZ Ce a Q) CY toM V N N V CO M M .- N V V r- N V Co Cr 3 0 _d w. (� N 0) m 3 V0 .0 crac c Q (Ti 0 t0 w E 0 -z 0 V ' F- 0L O — C Q CO U) N N- CO N- CO M CO U) v O M V V U) (D 7 L N C co N- U) V N M V m M CO M V N- CO V N m 0 R _ O O V N- CO C) ()) N- CO O D) O) CO CO CO CO CO CO O U) IN CO 0) O O N CD 1.5 O N 1` o co- V M M co- U) 1. (.6 M (13 W .f O O] @ O O COCOCOCON ^ CO CO O O O) C)) N (7) N N- (n U) U) N e-- V U) 0) 0 O U) CO U) .-. O 3 0 < (D M V N N U) t` Ch M U) - r U) V- co' M •V CT -p o �0 w O 0 .-- -- 7 C N 03 OO"C N- V N- CO N N U) U) n N O C7) O 0 .- V N CO 0 CO > cu W CO Q CC CU C) V CO N N N- 4-5(D 0) M r O) M U) CO V O O co 3 (P N- O O N /...- - N N N N CO CD U) N 0 0 0 0 0 co O 67 {I ON- CO- V M CO- N- t\ V N O CO- co" h O (f) co" U) U) o V U) CO O O U) N V CO N V V CO LO O N- CO V CI) 73 Ca CQ Q1 Cn f` CO M (7) M CO O O) N- 0 U) V N- CO U) "I" V' Q) 0 w O L =' a O CO V N C'7 N ,- V Cf) M N N r N V M (. N M (D U O C 0 O NCI) ' • U Co O O V O_ N U) CO VCO V IN V N- C C O CO 0 h CO a) m M M C(') (p co — O) M (7) (D CO N CO O ()) O CO O CO 3 a) v N LI) M CO 0 N N N- CO CO_ V V ,- CO N CO_ C) LI) M C) O LL O) (D O N O V N O coco' (o v- CT N O M V co" N C ti C7) V CO CO IN 0) CO O V O U) CO U) CO CO N N CD rn v CO c N v o CO co rn r- co co o CO 0 o v v c E 0) X V N CON N CO- U) N V Q) N (() co f` N V N UO '7 U `- @ Cr) CO O � C U -0 @ N Cl) 7 a) C_ > N E O C > c O >. j E• C 0 2 C (n C c `)• 7 U• 0) .D U. _O Q O Q E a) a) - o al c4 cu C L. a „ O O ((0 ♦ Q) CO w C Y r- a) _ Cn w C C c.) n. .@ E@ c " ♦ -o CO 2 Z L f c Y c Q F'_ c`a co 0 R@ c• m o w d E@@ 0@ c@@ _j -0 w CL v @ CO c >� ` @ c CL @ ca COteU) o co ` O o FL-- } 0_ • O m Q. U) U) CO F- > V) U 0 Z J J J J J .e U) } D LOL . . . c co (T N CT Co (1 co 0 a)N A1sU CN CO O CD > > H 7:1". _•0 Em c II O .- (Q U t.- •>' O 5 U N a) co- C Co N C 69 O y C 0 X N U '0 1` > CO CO O) O ap to a) '0 O) _ ,_ > o C m 1— ' CO m -0 w X .0 L HH Cv)�_ N d 7 w m m rn LL a)) >, C — c ch _ W m m U a) 7 Q1 C m .0 >. a C .cO o m l f) .. > w E C .. M ° :. E M C y ,0 C) ° v E U m No cn a) >` v+ C> U c ° , _5 t n m O RI m e w `m v U ti w = O O p > a) 1� ° N .2 c 3 v C 3 ¢ 3 2 o o9\j m > > vs = O .c 0 O Q 0 ~ C mJo > 69 O C II ca U L o . s� c0 m 0.. O m o O Q — 4) = O a C ` _ N C N > W. W C N ,C ° 2 o i .°a a° -com > O ° d N ..17170_ C To �ta m a °) m m m c v CU >V 10 CO w c6 d O X CO > O '1+ Q I. CO m 7 CI > CL 49 O o. � � V w CO � o ° yo 11 0 ._ 0 N Ti - o)M m ` Z c t- c a: C .0 'O) m w < � � aim a VI W Q c a'c co N . E C w W ISI .0 al m coa) c C U O it O Cl) ° U) C w O c0 C v •> L C a 0 O) • j d M Cl) 4 X C Q _ xx m . mcuEo E Co ° 4 4 • N II w co C O c O O O co w 2 > .QC) = w• a U :n a ti 'E y � �c to > � - ac) > co co co 69 69 ° = d O 0-4. O N 0 �_ U (0 N II II 5 a a) M t U ` 0 w >. a) m m .0 a � � m c m > 4 3 w 7 LL J Q coL .0 ? •N ,„, co C •� 3 O Z 1— W w fn > in co .c N 7 n O D m < m E E a' E II O C a) n ..m. m 6. O ° d 7 O) co 0 a) ` w E Q O' a U .m O .* O C CCU a) 7 @ a) W W 6 w E. N E O `. r _ L1•U c ` ` EO co 64 N w F_ 0 > Q Z °) Q. a. Q) " lx0 v)co a X 7 C 7 o m cu °) °) E W lal' C N y co co c c d O U m a c •c — sm C O w C O O O N O C 'C w >' C (� a) a) I 0 E E C O E 7 > II 7 U Q z,w w - II LL 7 O > 0] CO 7 Y O U O U I.L. N N 2 N O a) > W U 0 � m II n n co > m a � W 1_ c .° 0' ~ v LL Z cu o m m �' ° E ° s ° Z W U s Z N c c0 U C X X _� 7 0 r co = O C O $ v I. > O . 'C w W O O = W c0 w co w Ico a) 00o . u) .- �i > w Q >- a w c•i ri v Iri co c m a) a) C) co o_ 0, C) C) co I— a) C) W5 Ll.! u I L CO c..) o .� 03 w Cl) a. Ce v i OCI = CU W O 0 C) Cs Cn L a. (/) iv w F- m o > O E c o W o < Q) 'L Q. 13 E ce o 0 O ..-4 a) N ca a) C a) > a) D a) ca O G O U C_ C 7 a) L_ _C 9-• O O O O O O Q) C O O O O O O c O O O O O O 7 0) O O O L. L. 16 u') c C � EN -1- c''i co O N ' cO < N O V v) rn a tai) +a)) Ii ca } d Q CD '� 0 a) m C U a) _ a) > O a) a ce C C O co "CS Z Ts a) N C a) U C — 06 C c a) .~ O Q • Y O O Q O >. .o aa) cC E ❑ E) m a) a) g o c ti Q c.) o o p 'E' c iri c c c E E .n ca c m Q .E N L E E a) _° -Cu a ° U o � u o .° w <nZ E Y E �' '73c x `� in ai U O ° C.) a) .� E ca C .o ca 2 Z a) ' °a Cl.)C) > > c c F- v) C a) cam. ca ac) U m o c_ m cEa c c u- co 0 7 d o ° o 0 ~ w ra c a) O c (a C N N = a c c a- 7 a.) ...7t y D C 41 L 0 7 CO Q) co l >a) .`.. A ca O O03 (cs �c v) c ca ._ ❑ O Ce U m d. u) co u) F- 7 u) U ❑ J J J J J 2 U) > > ❑ . Z a) C) 4 4 N V � I` O CO CO CD I- CO Tr C) CO N C) O C) C) CO C) 4 CO T' N N- CU CO LU .7 U) CO N C,- CO CO CO O CO U) C) Cy U CO O CO O N ' (V CO O V 71' tf) N Lf) CO If) 00 N- C) O CO O d C) (D v I` = 1.C) V .- N CD M C') r CU co CD CD CD LU V C) m0 01 01 Cr)N N 'r I` co "T N N N V co N O CD O C O co Cf) (D • •- �7 N C`') N Cf) co CC V N (D C) > C C) — r LL C) N OO 'Cl- C) N CO V N- Cf) C) C) CU O in ' N- M C) C) V 'a e) d N co N .-- CD V N- '- V C) O Q) CO - C) C) N O V C C) co r-- r f` (D O CT CD CD Cf) .-- C') N- CD N OO O C'') Lf) C4- t9 -- .0 O O N I- u5 C`CD M '- O LU .- 4 (D CD V' 4C) 4 C) O U) N C') O CT Cf) CD co V C) CO C) CO N- CO CO O N d- C) OD C) >, N- C'1 N O N CO O CD .4- O .- C) CO CD C) N- C) CD N- CO O r + Lf) C) V C) N LU CD CO-. CO- TIN U•) ct •- N N V O C'') ›- CC) .- N N. O Q) U. Cr T- >- W LL C CU Cv .r a) CO C 0 d <- Cb N N- C) � CO CO O M CO N- N CO N .7 CO CO .- O 00 L...:= C) LU CO CD N- O N C7 O C) N- N O Cf) po up U) C7) V CO O C) Tr d' CO .- CD r O Cf) .-- C I O N- O CO C) "Cl- CX) Q ti CII (13 O 4 M O 4 N Lf) C) C) CO CO N Cf) CD CO (D O N C'7 V I` C) co C) CD .- V N- I- (D CO U) N CU N- O N LC) '1- CO C) N rte, C) T Tr O N Cf) CO V CO N ,- .- O CO — O) N I- LU CO N- -4- In Cn e- U) C7 V N N V' CD C) co- r N V V ti C 4. 4 h CO U_ cr .- O O W L L O CU Cl) .0 ..0C) Q E w Ci) ►. T3 t LL. W iii c 0 4-•>••• �O C LL C d d O C LT E CU * Q a () O U * C) CA U O () CSC .(o E Ca Co I Z > c -c c O f— cn m a) c w m co m e C6 Cu U C E w co Cl.) U m o c s, Cv �p c c u o tl ° c Q c co N co Q R L 0 O c cis c co cu E >>a) a c c C ) C) - Cn c_n C) — .S L_ 0 0 0 0 CO CL CO (n (n H > to U 0 _ J J J J J co > } J C) c) ,71- 7 T N ,1.3.c.2 0 „..s.c..., 0 0 \ \° \° \° \° \ \° \° \° \ \ \° \° \° p ,..5t.,:> 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 CO CO CO CO CO CO CO ( ) 1� V U) M N CO c- ct p .-- CD C U CO V V V .4- ..4- op .- NCD .- N (C) .-- -4- (D V NCD CO CO CO CO CO CO MCD CO I- c- (D O h- CO (D (p '47 LC) N CO C) V _� (f) (D1.0 V N t CO O U N O V C) O O C) ct CO C) O N V O CO CO CO .- N CO V - L) N- M co V co O .- (C) LC) `Cr O (D O (C CO CD CO C- IC) CO 7.- C) d N- LC) C o C) co O O co co N CO O N O CO CO NJ N LC) CO CO NJ c- CO CD CO- s- • `- N (J (C U E N- (f) V' C) "t 'Cr Cr) (.D c- (p O (0 .- .--- CO 7- N- O M (fl N- CD y O N CD Cn N N- CO O C) (f) (C) 7-- N Q) (C) -,:r O CO N O coM N N CA CO N N �' -4' N U) (D CO O 00 o N- N U) .- coc.1 u5 c5 -- (D rt M CO CO N r? V CSD M N c- CO CD CO V 1.17 N- CD CT U) r' O N U) V- (D U) M I-- (b 7- c- C) (YJ V C) ti N L) O C) In M M N N C') (f) (\ O M O M N- M V C7) 0 Q) X CM N `- O- CO C, C) T-. ›- Li.LL C C4 C7) ti C) CD O oo V O N CO CO .- ct CO ct .- h- V '- N- C) CO CO O) Co Cn O CO CO (n CO CO a- () M CT CO CO N CO O O O CO O t- Cr) d N CO C\J c - N O CO CO C)COM C) CD O N O N- O O CD O V O N p co �t M N>- l'.-- � O V CO CO N- O N N- () ofMM NC) C) •- V M Ct N cO M CO C) CO N O W CD O 'cV'N cm C r- w 1 N M N N co- U7 N C C) (NU) co I-- N V r CD >"' co CT) C) LL F- 3 >. C) = m L N y O CD C) LL E Q C/) C) LL f"' C i c c I-'`, �O C7 C) Co C Ca .0 C Q - E C) t d O N -Y C .s= LL y N O CO (a CJ Co u) U a) _o) in o :a) U c`II a) a .m cliE coo c in .o caIZ a) .E > cYac_ a I-- cu O o ? o = w nT @ c a) a) Y n 77, c ca .0 c`a Q 0 U U Co o_ Un Un U� I- >4 Cn U 0 _ J J J J J Un } D 4 C) C) V • r-) CO CO V f` co V ,_ CO co C) t` N -71- IT) '— O C) to C) N- CO CD O LI) .- CO V N- o y CO U) CO CD Cr to co C) N- ' r) <- O O "Cr ° O C- to V N O O co- C) ..:1-- V V cr (N J O co v? CC) 'Cr CD CO CO LC) L ` N CO IC) 11) v 1 V CO CO C r > 0 I. O O ,— co O N O .- O C) C) O CO CO f` O co V O O co d C) co N N- ti `Cr CO CO V CO) O IC) Qr) co Cf) CO Cf) O V r- c- Cf) O CD N C IC) IC) O ,— C'') CD CD Cf) C'') C) V coco = N COrV CO to C) C) CO CO O CA ` CD N N CO LC) CO v N CO Lc) v N C) LL O r >"' LL C CC CO h CZ C0 i O O O V N O 0 0 0 CO 0 0 V Q) D O C) co co) C) — CO C) N N r N CO 1- V C) N- Cr CO CO V LVf) co C = C'') V V O O C) CD O O C) CD CC LL O) co 'Cr CD Cr CO C) Cr CO CO Cn C r L N- CO v CD `Cr N- N C\I ' V d >. C) CO C.) LL O aw >, m Q = E L 0 m >., 2 L 0 C 1 0 LL O C„ N c w+ 0 Q .oQ LL C A = C E a) " m . .a 0 y U co E (O c i 'O CO I Z 'E > c Y c O I-- C) Q.cc w co , co m o c E w cn E Ti ca t� co c , c`O -i o U U O �O C C O -) Cl- a) C C - (O O C 0 QU Q 0 O O CO O C >O .` d CO .0 a m CT Y N y C (O .0CO a 0 U U CO CL Un Un Un H 7 (n U 0 _ J J J J J 2 Un .> } D C) Q1 V v- 1 1 I z O U J U W I C .2 /) a C U CO I I I Ln CD I"- '- Ln Lf) 00 O OD 1- M CA 00 O C) N M O N CD 1- N.- 7-. CD (0 r- O M Ln (D 1- r- 1' N - O O CO O N- N V CD N O CD N O .- CD CO CO Co 00 O 00 M U7 CD Co CD (1) U 4- N V c- CO M N 1- I- N- CD N (D V CO Cn I` Q) N c CD IAD CD V CD L) N- Lf) Ln M C) UD r I- M <- r O CO CD C co CD N O v .- I- Ln O OJ N N 00 is N v ,- v 0 �' ,_ v v = L Cl O o w 69 69 69 69 69 69 U9 69 69 69 69 69 69 69 69 69 69 69 69 69 69 ^� 0 0 0 0 0 0 0 0 0 0 0 0 O 0 0 0 O O O O CO W \ (o O O N- N C- 0QD 0 N OJ O O O Ln - Ln CO D) LU M O u t1) N �- O N N Ln M Ln O CD Ln O Cn 00 Ln CD O O C _ �> Ln M 4 N N Ln to M M M .-- N Cn V .- f` N O V O O O p 0 ti 3 r N O .2 .o 'N C) w 3 CZ W C.) Cl) (n N CO CO N- O 0N-D CO N N- N- M N CO I1' Q) Nt O v/ co o COM 1� O CO CO M CO M � � I� � COCD � N CO O) �t O 1� 0 ti 0 CD N �t V N Ln CD M M ,- O N M 4 .-- O N O M M O L� N- W N O O 0 12 CD I C L Q 143 /... .- I� M N N 1.0 O CO O N CO .-- f- N- O) CO Ln NT N- N O .0 N Cr) tT ^ Q) N- M N- in Ln 0 N Cr) 0 CO N = CO - O N v M 0 CA a) o 01 Chi V = v ODOD ri C h.: . ri c0 V O of ri 6 Ili ai 6 > 'o'la 44 >-03 Q a. ,a- 0 > OD O Ln v O I- O N N Co M N- - CO M N M N- Co O N O W C7) ^ t O r M N N - - V CO CD CO LID = 0 0 o CD V' t N N to r.--: .M '- ,- N 4 In ,- 07 N O Ln I� O L d L '-. � O O .- 04- n- �• �. ° O N N N Q. = Q n. N ° E c� C) m N h. V o CI if; C c t LL C) as '� E ' �' Aa, ° ca W, a) L N 0 u) 0co co To_ Q CIS U .� (o c 1- 'c3 co 2 2 N .ff > c Y c O ° MS ca ° c w ' co co o co c co —� o v Q c a) U m o c E a) m a) S S Q •° -) a. (o o ° o ms o o 03 = >>° b a cco -c co co c0 co o — @ _ `o c o C OD U CO CL Cn Cn (7) r > (n U 0 J J J J J 2 fn > >- D H a. O) C) 4 vj CO I� (O fV o M In CO. HO 00 .- N U M (.0 (O I" .I In E C 1. N 0..N p _ O 2 N 69 69 EA V (0 ....... O 7 IT CO 7 M O C■ C C > - C C ■O 17 N w O 0 7 lila 01 _CO _ O y 0 C_ co O W as > Cl) C O y U a) • 1i W W C.) A, ,w Q coo cu M U Q , to (I _ C O. O N N N O v O 07 y w p (4 1 = 0 7 O U U O > C R 0 C. j, O »0 w O C (0 �, w (0 \ N E 4 p o L O 0 7 7 �� - C. C +-• C c` O C O C O O t N C) > m 0 0 Qi .0 0rn c >0 0o is `i) E (U a) y C Cr' O U 0) U M Q) U ti C U • 0 M� 7 0 0 $ " 13) �. ch > N. E fn ) c W C O N 0) 0 css N CO •L• M7 T` O II MI C om C O w 1- bQ, `� 7 vw ( ifs' > hi � o a 0 > oo av -c-1. 'a co rn m 1 LU 'p 4 Qco 2 'io = y ,- cn c TO "' 1. W L Z E0 p 7 N N d 0 0 N C a N CH 0 w o ■� O p o O > N L N O — p L C .0 't 7 y,� O O O N O O 11.. �� y. = (0 C. U C. � 06 U @ E N U U U >_ o W U) iii. C■ 0 C. >. C CT y y >, C C C >. •C w Y 7 • Y ■y O V d .0 7 l v .0 7 O ,U 7 Ai t`ts E CC ism ■N = • � � d Q ctiwa(13 U -c .c > > E t0 coO. W Cl) am Q 7 C N C O N C 7 L O N C E C C 0 C / w C• C 7 0 j 0 7 0) O. — O 7 O O CO 4) C O ix O y m C D y m C C O y m Q m c c m II II C 13 O c N .� O H y . O C (O1C3 CD`n N = O E d O (j co iii 0 co l 4a w � � rn Earn n n rn E p Q E coi C) E CO U O X O • O X U M 'y O X > O X O C-c co x O. z a •° .Cw U Q W Wr o .cw w �, Ew L L L 7 E L L 0 0 rs 0 u_ < li m coCI° w U) Li 6 LL LL 0 LL 1- CV (h tri (D • 0 a) co v 4 • N • 1.0 CO V CO N O N- to ti 0 CO CO O (� Cr CO CO O O 'c7' 0 of .- N CO C) O) '— M If) CO (N V t- t- CO (D CO N- a, CA ,- Cn CO CO d' 0 C) 0 N CO C) co O CD "ct N N- CO V In If) N- O CO N (� Cn CO CO CO (D O co- co- C) N- L.7 Co r- c) co- N CD CO co" 1-- O C) . CO N In V co co '�7 U7 CO N- CO O) CD 0 V VCO CO O CO V 'Cr •-- .- N CO <- C) N- N CO r (- Inv N .-- CO CO ,- In N- C CC L — �i v C V- E T Q 69 69 (A f) 69 V) 69 69 64 69 U4 EH EA 69 EA (A EH E9 EH 69 (fl 69 69 a.+ O o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 OQ C) CO In CO C) N N 0 CO CD 0 CO N- CO 'C CD If) CO IC) If) et U) M •- ✓ u J c CO •- CO .- 0 N- If) M (D N C) •- M C) In CO If) CC) O V N N- O o lf) M N N U O M M V' •-- N Cf) O h- N O N O V = O .- O C CD w 7 O O n w COCOC `..1 N CO CD CD O V' O Cr - CO CO C) CO N '— N- CO CO 0 (C •Cr)� CO N ti CO In C) N N N N- .- t If) ti co co C) co CO co ' V CD (D N V M N 4 C) M M C' •-- N M M O CO N O N N O cf N LLe T () 4-. g = O C) U p c Q) I O CO N v 0 If) N- CO CO In ,- co co N N- CO N N CD (C 11) CO If) L. O 1,- V CO 1- r CO .- N- CO 0 N- 0 ,-• CT N C) r- If) ,- N N N CZ Q V N v •- ,- 4 ri ( i (moi N- - c'i N- t O c (N O It) O ('i Ci A 0O O o •M Q U > a W 0 0 0 If) ' - O•I 0 CO N (D CO N- .- CO CO N CO N- (D CO M CO 0 CO 0 CO CO N- N 'cr CO CO C) CD 0 — CD Cf) •,- CO If) IC) CO L L CO Cf N N In ti M .- ,- N V .1--r CO N O U) N O C) O •CD O cn a. _ C. coCL it) m i E I C) w > CA c o (D L C C'2a) in c c CZ -CI 0 p E a) m a In U) TA LU 0 CO o co co co ct 2 Y m ..c _ cn c) o 'ai U a��i (o E (�o c (L° N 'o El a) N C 7 Cn a E (a (0 O N C (O - J T >, >, >, b Co U m o c E o o o@ c c Q .o m c c c c C U C '- N C L (0 O C Q) CU C C c Fn C (0 Q D 7 7 O O 7 c0 CO a) Ct) O >a) .`.. d (CS . cum (a (0 O •N (C) = 0 0 0 0 0 U m a. Cn CO (n 1- > () U CD — J J J J J 2 Cn > >- U U U U I 4 m • 0) co CL