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HomeMy WebLinkAboutRes 2016-95 - FYE 06-30-2016 Development Impact Fees1 RESOLUTION NO. 2016-95 CITY OF PALM DESERT STAFF REPORT REQUEST: ADOPT RESOLUTION NO. 2016- 95 MAKING CERTAIN FINDINGS PURSUANT TO GOVERNMENT CODE SECTIONS 66000-66008 RELATING TO THE DEVELOPMENT IMPACT FEES ANNUAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2016 SUBMITTED BY: JANET MOORE, DIRECTOR OF FINANCE DATE: DECEMBER 8, 2016 CONTENTS: Resolution 2016- 95 Making Certain Findings Pursuant To Government Code Sections 66000-66008 Development Impact Fees Annual Report for Fiscal Year 2015-2016 Capital Improvement Program for Fiscal Year 2016-2017 to 2020-2021 Recommendation That the City Council: 1. Conduct a public hearing and accept public testimony relating to the Development Impact Fees' annual report and related findings; and 2. Following public testimony, close the public hearing, and request that the City Council waive further reading and adopt Resolution No. 2016- 95 accepting the report and making certain findings pursuant to California Government Code Sections 66000-66008. Strategic Plan Obiective The City imposes fees on developer projects for the purpose of mitigating the impacts caused by new development. The City's developer impact fees are collected to defray all or at least a portion of the cost of public facilities, recreation facilities, parks, infrastructure (streets, signals, drainage, etc.), affordable housing, fire facilities, child care, and public art. The purpose for which many of these developer fees are imposed supports not only past impacts to the city but future impacts that are also consistent with several strategic results areas including: Arts and Culture, Land Use, Housing & Open Space; Parks and Recreation; Public Safety and Emergency Services and Transportation. Executive Summary Government Code Section 66006 requires each local agency that imposes development impact fees to prepare an annual report for these specific fees. The fees, when collected, must be segregated from the General Fund and accounted for separately from other impact fees. This is done by placing the fees into their own accounting 'fund' and only expending the fees for the purposes for which the fees were collected. The attached report, for the fiscal year ending June 30, 2016, includes the beginning (prior year ending) and current year ending balances for each fund as well as any changes during the year. The report also provides the amount of fees collected, interest, other income, and allowable expenditures for each fund. Staff Report Development Impact Fee Annual Report Page 2 of 3 December 8, 2016 The funds and projects have been reviewed for the fiscal year ending June 30, 2016, and there are no required amounts to refund this year as a result of this review, provided the City Council makes findings that confirm that the funds are needed to complete anticipated projects as noted in the Capital Improvement Program budget attached to this report as well as individual previously approved projects. Background The City imposes fees on developer projects for the purpose of mitigating the impacts caused by new development. The City's impact fees are collected at the time a grading or building permit is issued and are used to defray all or at least a portion of the cost of public facilities, recreation facilities, parks, infrastructure (streets, signals, drainage, etc.), housing, fire facilities, child care, and public art. AB 1600 (Statutes of 1998, Mitigation Fee Act), codified as Section 66000 et seq. of the California Government Code (Code), regulates how public agencies collect, maintain, and spend impact fees imposed on developers for the purpose of defraying costs of public facilities. It includes requirements for accounting, spending, and annually reporting the fees and related interest earnings, and for findings or refunds if fees remain unspent five or more years after receipt. Section 66006(b)(1) includes the following specific reporting requirements: for each separate account or fund established pursuant to the Code, the local agency shall, within 180 days after the last day of each fiscal year, make available to the public the following information for the fiscal year: (A) A brief description of the type of fee in the account or fund. (B) The amount of the fee. (C) The beginning and ending balance of the account or fund. (D) The amount of the fees collected and the interest earned. (E) An identification of each public improvement on which fees were expended and the amount of the expenditures on each improvement, including the total percentage of the cost of the public improvement that was funded with fees. (F) An identification of an approximate date by which the construction of a public improvement will commence, if the local agency determines that sufficient funds have been collected to complete financing on an incomplete public improvement. (G) A description of each interfund transfer or loan made from the account or fund, including the public improvement on which the transferred or loaned fees will be expended, and, in the case of an interfund loan, the date on which the loan will be repaid, and the rate of interest that the account or fund will receive on the loan. (H) The amount of refunds made pursuant to subdivision (e) of Section 66001 and any allocations pursuant to subdivision (f) of Section 66001. Further, Section 66006(b)(2) requires that the local agency shall review the information made available to the public pursuant to Section 66006(b)(1). G:\Finance\Niamh Ortega\Staff Repo rts\2016\Develope r Impact Fees FY 15-16 Report 120816\SR-Dev Impact Fee Report 120816 Jm.Docx Staff Report Development Impact Fee Annual Report Page 3 of 3 December 8, 2016 The attached resolution and report (Exhibit A to the resolution) prepared for the fiscal year ending June 30, 2016, provides the information required by the Code including the beginning and ending balances by fund as well as any changes during the year. The report also provides the amount of fees, interest, other income, expenditures, loans and proposed projects. Based on last year's report (Fiscal Year 2014-2015), and subsequent findings, there were no required refunds made during the reported fiscal year. The funds and projects have been reviewed for the fiscal year ending June 30, 2016, and there are no required amounts to refund this year as a result of this review, provided the City Council makes findings that confirm that the funds are needed to complete anticipated projects as noted in the Capital Improvement Program budget attached to this report as well as individual previously approved projects. The City also collects fees that are administered by other agencies, including the Transportation Uniform Mitigation Fee (TUMF) and the Multi Species Habitat Conservation Program fee (MSHCP). These fees are included in the report although they are remitted monthly and are accounted for by the administering agency (Coachella Valley Association of Governments and the Coachella Valley Conservation Commission). The City Council is required to review the annual report and make its findings at a publicly held meeting not less than fifteen days after the information is made available to the public. This report was filed with the City Clerk's office and available for public review on November 23, 2016. A draft of the report was also provided to the local Desert Valleys Builders Association and Riverside BIA on November 16, 2016. Fiscal Impact There is no fiscal impact from filing the report and its findings. Submitted By: C, Ja t Moore, Director of Finance Approval: Lauri Aylaian, City Man 4f�-� G:\Finance\Niamh Ortega\Staff Reports\2016\Develope r Impact Fees FY 15-16 Report 120816\SR-Dev Impact Fee Report 120816 Jm.Docx RESOLUTION NO. 2016- 95 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM DESERT, CALIFORNIA, MAKING FINDINGS REGARDING THE CONTINUING NEED FOR UNEXPENDED BALANCES OF IMPACT FEES AS OF JUNE 30, 2016 WHEREAS, a public hearing on the annual report of development fees for the period ending June 30, 2016 was held by the City Council on December 8, 2016, and the public testimony, if any, provided therein was duly considered; and WHEREAS, Government Code Sections 66000 through 66008 (known as and referenced to herein as "AB1600") regulate the imposition, collections, maintenance, expenditure and reporting of impact fees imposed on developers for the purpose of defraying costs of public facilities; and WHEREAS, in accordance with the provisions of A61600, the City of Palm Desert ("City") has set up separate special revenue funds for each type of fee the City imposes, crediting earned interest to those funds, and spending the accumulated fees and related interest on appropriate expenditures; and WHEREAS, AB1600 requires the City to make specific findings every five (5) years with respect to any portion of the fees remaining unexpended or uncommitted after a period of five (5) years; and WHEREAS, the City Council desires to make the findings required by law, with respect to the unexpended fees. NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF PALM DESERT RESOLVES, FINDS, DECLARES AND DETERMINES AS FOLLOWS: Section 1. That the City finds that all of the foregoing recitals are true and correct and are hereby incorporated and adopted as findings and determinations by the City Council as if fully set forth herein. Section 2. That the City has identified impact fees collected from developers that are subject to A131600's requirements. Those funds are: • Housing Mitigation Fee (Fund 214) • Child Care Facility Fund (Fund 228) • New Construction Tax Fee (Fund 231) • Drainage Facility Fee (Fund 232) • Park & Recreation Fee (Fund 233) • Traffic Signalization Fee (Fund 234) • Fire Facility Fund (Fund 235) • Art In Public Places Fee (Fund 436) • Transportation Uniform Mitigation Fee (Fund 610) • Multi Species Habitat Conservation Program (Fund 610) RESOLUTION NO. 2016-95 Section 3. That pursuant to Section 66006, the City has prepared an annual report for at least the last ten fiscal years, reflecting the beginning and ending balances of each separate fund containing impact fees, the amount of fees collected and the interest earned for the year, the amount of expenditures attached hereto as Exhibit A. Section 4. That a copy of the annual report has been on file and available for review in the City Clerk's Office by the public, for at least 15 days prior to action taken herewith. Section 5. That the City Council hereby makes the findings required by law, with respect to these unexpended fees, and has: 1) identified the purpose to which the fees are to be put; 2) demonstrated the relationship between the fees and the purposes for which they are charged; 3) identified all sources and amounts of funding anticipated, to the extent that they are known, to complete financing of the improvement. Section 6. That these findings are based on the information provided in the City of Palm Desert's Development Impact Fees Annual Report and Capital Improvement Program for Fiscal Year 2016-2017 to 2020-2021. Which is incorporated herein by reference. PASSED, APPROVED AND ADOPTED at the regular meeting of the Palm Desert City Council held on this 81h day of December, 2016, by the following vote, to wit: AYES: NOES: ABSENT: ABSTAIN: ATTEST: RACHELLE D. KLASSEN, CITY CLERK CITY OF PALM DESERT, CALIFORNIA APPROVED AS TO FORM: JAN C. HARNIK, MAYOR ROBERT W. HARGREAVES, CITY ATTORNEY BEST, BEST & KRIEGER, LLP Page 2 of 2 RESOLUTION NO. 2016-95 EXHIBIT A CITY OF PALM DESERT DEVELOPMENT IMPACT FEE ANNUAL REPORT FISCAL YEAR 2015-2016 This report contains certain information required to be filed annually by the City of Palm Desert (the "City') in accordance with the Mitigation Fee Act, commencing with Section 66000 of the California Government Code. The reporting requirements set forth in the Mitigation Fee Act (the "Act") are applicable to the impact fees imposed on new development in the City. The Act requires that a public agency, on an annual basis, make available to the public within 180 days after the last day of each fiscal year the following information for the past fiscal year: 1) A brief description of the type of fee in the account or fund. 2) The amount of the fee. 3) The beginning and ending balance of each account or fund. 4) The amount of the fees collected and the interest earned. 5) An identification of each public improvement on which fees were expended and the amount of the expenditures on each improvement, including the total percentage of the cost of the public improvement that was funded with fees. 6) An identification of an approximate date by which the construction of the public improvement(s) will commence if the County determines that sufficient funds have been collected to complete financing of an incomplete public improvement(s), and the public improvement(s) remains incomplete. 7) A description of each interfund transfer or loan made from the account or fund, if any, including the public improvement on which the transferred or loaned fees will be expended, and, in the case of an interfund loan, the date on which the loan will be repaid, and the interest rate that the account or fund will receive on the loan. 8) The amount of refunds made due to sufficient funds being clooected to complete financing on incompete public improvements, and the amount of reallacation fo funds made due to adminstratvie costs of refunding unexpended revenues exceedign the amount to be refunded. The fee programs included in this report are the following: Section A — Housing Mitigation Fee (Fund 214) Section B — Child Care Facility Fund (Fund 228) Section C — New Construction Tax Fee (Fund 231) Section D — Drainage Facility Fee (Fund 232) Section E — Park & Recreation Fee (Fund 233) Section F —Traffic Signalization Fee (Fund 234) Section G — Fire Facility Fund (Fund 235) Section H — Art In Public Places Fee (Fund 436) Section I —Transportation Uniform Mitigation Fee (Fund 610) Section J — Multi Species Habitat Conservation Programn (Fund 610) The City's Five Year Capital Improvement Program Budget is attached as a reference to future projects using existing cash balances for FY 2016-2017 through 2020-2021 N c 7 LL C LL 0 C� G 01 C .y 0 Q C 0 V ,C1 V! m rn rn 00' n n n m w Q ID 'n C w 'y 'D m n - 00 tD .ti t7 a1 a1 Q M 8 V1 a0 N O O n t7 M O 00 in m O t7 00 a1 O n O m n m m N 00 al O O O N L LA � .•i E N 1n N N Lnr1 n N N M V) ' N lD N n In Ul N �D m Q In N Q al In I .•i H ti N m V1 N U I V) V1 lA V1 to V1 to V1 to V} V) V1 VT.tA Vf VT C I N ��� 88 0 C! 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C w c O °° N Ln C-4 .-� to G >, 7 a) L > e�1 N x c O F' 4) t O C c.)O N =� "0 U U) a c m rn v v> v> •� u 3 o aa) - U C C U C d N 0. mR O m (0 a) O V tw c fl. a) 0) LL c 5 ro U C = 0)Q) U1 v EO an C �C 0 CL (0 to a) m m U- u v �o v U U c • E ca 0a 7 M 4) = E a) C O I c c a �, +� m L I ._ o c O -0 W c _ 5 C two t to a Q1 L Uri F- a) O a tD a>i o s w w Z LEGAL NOTICE CITY OF PALM DESERT PUBLIC HEARING RELATIVE TO ANNUAL REPORT OF DEVELOPER IMPACT FEE NOTICE IS HEREBY GIVEN that a Public Hearing will be held before the Palm Desert City Council to consider filing a report and resolution on Developer Impact Fees as of June 30, 2016. SAID PUBLIC HEARING will be held on Thursday, December 8, 2016, 4:00 p.m. in the Council Chamber of the Palm Desert Civic Center, 73-510 Fred Waring Drive, Palm Desert. All citizens are invited to present oral or written comments relative to the proposed impact fee report. Any citizen unable to attend may submit written comments to the City Clerk prior to the Public Hearing. Copies of the report may be reviewed at the Civic Center, Monday through Friday between the hours of 8:00 a.m. and 5:00 p.m. ZH L D. KLASSE , ITY CLERK CITY OF PALM DESERT, CALIFORNIA (760) 346-0611 Sanchez, Gloria From: Email, TDS-Legals <legals@thedesertsun.com> Sent: Tuesday, November 15, 2016 4:18 PM To: Sanchez, Gloria Subject: RE: Legal Notice - PH 12/08/2016 Annual Rprt of Dvlpr Impct Fee Ad r(,cc,ived mid �vlll publish can datc(s) requested. Charlene Moeller I Customer Care Representative / Legals The Desert Sun Media Group 750 N. Gene Autry Trail, Palm Springs, CA 92262 t 700.778.4578 (f 760.778.4528 e: legals(a)thedesertsun.com The Coachella Valley's #1 Source in News & Advertising' w,.vv_.De>ertSun.com I twitter : '- ? I) facebook This email and any files transmitted with it are confidential and intended for the individual to whom they are addressed. If you have received this email in error, please notify the sender and delete the message from your system From: Psanchez@citvofpalmdesert.orp, jmailto:esanchez@citvofoalmdesert.or2j Sent: Tuesday, November 15, 2016 4:11 PM To: Email, TDS-Legals <IeRals@tttedesertsun.com> Cc: nortega@citvofpalmdesert.ore; imoore@citvofpalmdesert.org; lespinoza@citvofpalmdesert.org Subject: Legal Notice - PH 12/08/2016 Annual Rprt of Dvlpr Impct Fee Hello, again! PLEASE PUBLISH THE FOLLOWING: NOTICE OF PUBLIC HEARING Public Hearing Relative to Annual Report of Developer Impact Fees as of June 30, 2016. TWICE IN THE DESERT SUN Thursday, November 24, 2016 Thursday, December 1, 2016 If you have any questions or require additional information, please do not hesitate to contact me. Thanks, Charlene! M. ( (L4-ri, Sa4t c� Records Technician 73510 Fred Waring Drive Palm Desert, California 92260 1 Sanchez, Gloria From: Sanchez, Gloria Sent: Thursday, November 17, 2016 12:01 PM To: Moore, Janet Cc: Ortega, Niamh Subject: FW: Legal Notice - PH 12/08/2016 Annual Rprt of Dvlpr Impct Fee FYI - The Annual Report of Developer Impact Fee Notice of Public Hearing will publish: Wednesday, November 23, 2016 and Thursday, December 1, 2016 From: Email, TDS-Legals rmailto:leaals@thedesertsun.comI Sent: Thursday, November 17, 2016 11:41 AM To: Sanchez, Gloria Subject: RE: Legal Notice - PH 12/08/2016 Annual Rprt of Dvlpr Impct Fee Good Morning Gloria, I can do that. So it will publish on the 23"' and 1". My day is going good so far, Thank you for asking. I hope your day is going good as well. Charlene Moeller 1 Customer Care Representative / Legals The Desert Sun Media Group 750 N. Gene Autry Trail, Palm Springs, CA 92262 t 760.778.4578 1 f 760.778.4528 e: leoals(abthedesertsun.com The Coachella Valley's #1 Source in News & Advertising! vvww.DesertSun.com I twitter t facebook t,+,,i.:. This email and any files transmitted with it are confidential and intended for the individual to whom they are ,addressed. If you have received this email in error, please notify the sender and delete the message from your systern From: >?sanchez@citvofi)almdesert.org jmailto:esanchez@citvofoalmdesert.orgj Sent: Thursday, November 17, 2016 10:47 AM To: Email, TDS-Legals <legals@thedesertsun.com> Subject: RE: Legal Notice - PH 12/08/2016 Annual Rprt of Dvlpr Impct Fee 1 . . . - . . . . . . . . . . • I N 1�7 N + n� y y � � � � � m ao .i o� cn a w w � PRdJECT COUHT A W N 4 Ia 00 ►I G� [fl � W N O c� � a ��' ; a � — � m a a c► u, � � � v� z � r n � �o v v� m p m m m �, � A o � �n o 3 � � w 19 �� �' Z G a r�0n a m � m � ? ¢ �' � _ � � o � �o p A o �� ti c� n N � m m n Q- m w Q " 3 � Q, m N m � M Q � � °: N N m � � � Q � r � p m N � � m �r 3 � Z t w � a�' � 3 e��o � m -a o � � ° u� � � °' � � rt m 3 c+ c7 3 ,nY � �7 a � ,., ^' � `� ra r- 3 a ra tn rt� m �s � m 3 !�3 � 3 m '� m � w � m � � � s 3 �° � ,� 3 � y o -a .a rt � ;,; �o t � � c: m m rt �p � v' u � ° v � 3 0 � � � a w n � � r `_° � � T a i9 � m 'm � o d �°c d o � � a 3 m ts � �• m o y � �; a w � � � � m E'i a+ � � � n o d � � w � � 3 ' � 3 c�+ � �� m p, n 3 3 m o` �c � 3 a m'S� � � � m a ,� � C��c p � .�3. � w � 3 m � � m f° � w y � �C fl1 � � � 7 ua y N -a y �p �o � p� � � D = N O -o � � m � � 1° o � � o m � � ta � w m _ rfi w eo ip Q � � N Q � � � � � w° 3 f° � p1 I a fQ v a x� 3 � � � �a io' ,� v a y ; v � .n. n � j ta o � e a � c � m n m m rt - = 3 � � o m � M � [1 O � n 'm a �, a x � n � v v � � n � n -� � � � � n � x � � � � � ❑ v � z c� �o � � � � � � • y m w m m m m w �o m m ro ro m m m �o � m m m � �v m m A m m � �, m m � � v. � � � m m � m a m� m m m m d 3 g 3 � H m m m w a n rn � � w w w w w on ca w en N 3 3 so �'*� � w on r,a H r� c m m r n � n m � e e n = m c[] e c c e � o� m d f'3 d � c � � � { jp � � �p Vi � fn y Ul e'p m N m y eD j �D m ro m [o � m � � K m m 'm m � n n � � � � a a � a � in y n n a a � 31 � .�.r � a a a n T�� � I G1 N 671 ���py C�1 A1 iD C y y C ' T N �� .�i .+ h C� Ip i h C � T r � m m '° xa o m m 3 �a q'�g N N � 1 I V�� C � A � C K � x � ` I � N N N fD ' I I � I 01 G] � N N A N N A N A N 1 1 A � A j N 1 + j j 1 N N � W � W W � N � N^ � W N W O W O W A O � W iV O W A 4 A O A G.7 W G W O W W W W W 47 C O O i C G7 1 W LS W W A A A A A A A A A A A A A � A A A Ja A A A A A A A A A A A A A A N 01 W L11 Q1 W N LT N N R7 RT W W � Gt W W W W N � IJ � j � j 1 j � i A tO {D tG tO W i0 �! in Ln cn cn fT A � A A .1 [A � � A O a A �I V1 W W O G C O iC N N Q7 R7 13 C7� N � W W �� A A A � A A A A � A A � A A A Ia A A A. .�+ A A A A � � A A A � � p A A A A A A A A a A A A A A A A A A A W A W A W W W W W W A A , A a O O O C 4 � O O O O 4 C O O O O 4 O a W 4 W O W W W W W W � O O n b O O O a G 4 O O � O 4 b O O � O O O N O 1V O N N N N N !V 4 C O � f J .� o o � v o o a a o i o 0 0 0 0 0 0 0 o v o 0 0 0 0 o v c o a o � a o a v a v o 0 0 o a C v o 0 o fl a a o a a o 0 0 0 0 0 0 0 0 o v v o o a o v o v o 0 0� SA fR � yl � �y !f! 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A A A � A A N tl1 fi� N � A A A � � A W A A A A W W A � � O 6 O A A A a C O � O 07 O O O O [G � 6 d a O O O O O O n 4 � O O W � C O O � � G O A A � G O O O n .a � C fT a O O d O O O G C O O l71 N C O O fl O Y 4 N O O a G O G O W W G d O O O � O O I � W W C N � � O P N R�1 N�+ L�T� W� � N N d f71 L!1 O Li� O N O tT a o a o o a a o o a A � m a O O � � � a o O1 0 Q Q b O O Q b: E� y o v Q1 0 6 O O Q � � N a o Q1 v 0 O G � W if7 � o a O1 Q O O � 4 C � I� � � � i � � � . . � � � . � � � � iA A 1 A W W W W W W W W W W R7 N N M17 N W N O N OD �I G+ [!1 A W N -i C [fl 07 rl OI [J� FR � {f: GF7 FA CN (R 69 FA E9 CH {A � � � dl 07 p I!1 C7� N R7 VI fT fT W O N cn o 0 0 o a cn o o c o o .r o w w ¢ o c o 0 0 o a o c o o a o o � Q 0 C O G O O O d 4 � 6 � 6 O Q m �' 1' v � � � C O A n � m TI � ' � � � i � � 1 � �1 PROd�CT Ca41l�T � IC � a m o, C . � � V � � 3 m j � � � � y Q 7 N � O r,n E� O O 0 0 � [�p j � d w M W N � N � m � A Q � N � p m � � Li! N ..� ..� � o '� v, _ � a ' ro ; � � � 9 � � � � a � � m = v � 1 m W D � � n 0 � 3 m 3 [Q � s 0 � � a � � � .n J � fl � � c� m 7 � � N � a � w m 3 A � Z n � n � � � � � � � � ❑ C K N .r y.� rn m m rn m a, w a� rn. u+ en w,� w a, cn f,i� V� 1 Ih A A A a � PRDJECT COl1NT A3 G lA Gf �I 01 Vl A W N O [P 00 �1 Q7 tl1 � W N O [G 00 V Q+ . 0 � �I T � o Sp � O i7 � � � RI m � �� � p � p � m m m� 171 O RI m 7 ftl L7 f�A i11 � RI m y m R+ ' a p •e � � � a �. a = '� m � a � � y � � 3 � � �o � � � "° � � g = c � 3 w � � 3 � � � � , m' � 3 e � n cy � o�� m�� o m��0 �� � � �! rn rn m,a' m g m m- w m H°:, m°��' m� d m�� z �? � � � � � � � o � m � 3 � a d o � � 4} — CJ � v m � a R° a D � � �} 47 D iJ L7 v � �] . � � � � � � n n o a � � � y s� w :° .� a c c � � c � � m � � � � c v c � '� � m � � � d m o� m n � c �o Q� d m m m rn d m m rn d m d m [7 m p.,� �� o m m� d� Q'0 m � a = N c `m w 3 � � rn �n tn � cn � rn 's � rn w �n �' N � � w'� a �q � w � y w � -n � uo' �a C � � n � w � 1 � � m � � � � � 1 rrt n N N O �. O � � C y N C ..j •� m N L7 V1 �� b C7 � w � � 7� � � Ri1 lq d a TI 3 � ❑ N = O � N � ! � N 7 O1 O 61 z 61 w L7 7C o m 9n m � Q Lt � w 7 � - 7 = C7 � l f] � � �p Q d 'C N �C ' 'C p 'C � � a m a � % o :: m �v m ap ;o eo m �n ra �'fl N �G .+ � � �O � �C a� � 3 N p p � O YI G O �' � Rf m � y r w W W � = C � C f0 C � C N y a � 3 '� t�f C. a d � 0. m C. R° a ,�-' 0 � � � iR � N I�D � C C .m.r C� � n � '' � � a n � w 3 o�'i , � 7 � � � a � 3 � � [7 N C} O y 6��1 @ � r d � C � C m d N O j •�• � y � t LY � 7 � s; a c�'i �7 v_ � � m m n w � � � '�o � � � � � , p � � n a n R n C3 �p N � ea = f° m �° �o o�'i a n 3 � � N �p 3 w i� .r C D � n N � � � n L7 G7 G7 C7 G7 L� L7 G] 57 �7 � m o�i m m m -� �� v v� v v v v v v� � � n� � m m m o� � n� m m � °. c, a. o ° °. °, c, a. v a v �n a ' _ � n n � , ow n a� � �c ac 'x � x �c � �c a'� n n n n n n C1 n c� n'v a m m w n..;: �' '� „„� T T� T '� T '� T � 61 S1 Q1 61 A1 91 d G1 �1 61 p � C C C C G C C C C C L Tr �• �'a 'O �'8 �� 'a 'O � � i} � � y 7 C � 3 7 3 7 7 7 7 7 7 7 � � ri � nr Q � Q. a a a a a a a a a a. ��'flr� � n d m m w�� d� o O O D -+ v c � in' ia' ti �a c � � .n+ M .nr .nr � a � -- � � � m � � � � ro m � � m °i � � t�o m � x A A A � A A A A A N A A A A A N �1 N N � � i � � i A � � ON7 f1 O C O O w O OWi W A A i j A A � j A � A A A A A j O A � J + � 1 p7 A i0 N Qi N O OJ1 � sn m m m �a m m m m o w cn en .i cn rn c [!1 ffl tll Ch fi� LTi VI [71 f71 a � O O1 i� O A C 00 CO A � A A � A A A � A A � � � Lt� A N A A pp W pp pp Cq p7 � 00 07 A W A A A O A W A A v w a o 0 0 o a o o ao a o a o o m o v tO N lC [O [p lD rL i0 � � Y O O O �Q id O O N O N N N N N N N C71 C [� � O C O O O O O O D � O O O � G � a O 4 a o o v o� o o a o 0 o a o 0 o a o 0 � i!l W w � GF7 � a A O fT � � � Q7 G O 4 C] � N O 6 q N � � � . � � � � . � O Q Q 0�0 � i � . r-- � j �1 Ci Qi 61 41 T 61 G7 T Q1 �1 [11 []1 [71 ii� L]f C71 ru o m oa .r rn cn a w n� o cn � -i rn cn a [A N W Vl EI� 4`7 VI FIJ V7 N N Vl � EH o� o c o o a o w p o a �, � o Q � a a o 0 0 0� o o � o N W Fh N VI V1 � N fJ� O L7� C � 6 [!1 � o a� a o a v o 4Ii 6A � o c�''i� o w � Q G O O I � fJ9 i N Ltl � O o '� ' � ' d G Q O � � Vl cn � o � 4 � Q O � � � � N O Ll� a o 0 0 0 .n N W �Wl1 � C�T� � � o o v � v o 0 O v � z: rp O C �, � n �i m r.r rt d p L Q Q. 3 N N 3 W O a �I � [7t � C L'. Q 7 m � a � N N �n � � � A .�i � • W fy tl1 � 0 0 c � Q o o � a w � J � N � O � O C � Q � W W W W W A A A A A m m m + � m m m a ci Q a O C O C � b O O Q Q � G b o a o 0 0 N W W A 6�s m A A O 0 0 O W !V � O [G N � � N N LT� �I Q [!1 S!� 0 0 0 0 0 0 0 o v o � O a 0 N W W A � m � a C 0 0 0 N A Ol � A a O 0 0 0 IV N p A m + � � A A 0 0 a O O O � 6 C O C � Q � A A A qo v af �, �av � o m � a �rn� �zrn N �m �� L7 � a � N � o m T � ' � �C � W L N t0 � Q� PRdJECT C�IIPIT �n � N � � j w w p O O C � Q1 d o � I. � J y v , I I I � i I I� � j � d V a N � �, { � � c �' m 7 W [� � � � � � � e � A NQ 3 m � C m Q 7 Ih N G� d � w � N � � � @ 3 A ,�a 7 n w n � 'm N 3 m 3 N � ❑ C pri w J f � �W v p1 f�71 A W N � O N Q C c� ❑ w n� n a r � z a � n p� y � m � m � d O d 0 � n `O x 3 3 � ;• � ? w � ° � � n c � i0 N. m y �o p �+ �. a�i � @ � � 3 �' O � N N C y w a � � 3 � 9i '� O �° p1 m o w tno vai n t�o � o � � � �D � � � m w C1 A w 3 � Q N � 77 � m C7 .�+ � m x ip � � � a 3 � pl � a' � 3 R° � � � � d N �+ � m m �o z= z z Y x�= x x x x z �= c x � a �_ O ❑ O O G G 9 ❑ C O O ❑ P 3 G 7 O 3 p � � C C C C t C C C C C L.^ � C = C C C � C � C w v+ y w w w w v+ w w w rn w� m. = uo. � w. � m 7 7 7 3 3 7 3 7 �7 J 7 7 7 Q 3 Q. 7 Q_ 3 p, 7 ru �a es] tC �O eO In rp Io �G ta ta la m rn m eO m �a �n sO n a n a n a a a a a a n a a a a�n °- n a a w.C.� .�i ._+ C ..�► w .C.� .Ci .�i .�+ C .�+ N N N ? 7 S S S T S � S 5 3 � � w � .ro+ .�i O O O Q C O O O O o v C � � � � � � � � � � � � � � � = c c a a a u W 0� m O7 W OD 00 W 00 � 07 OG OO OD 9� 07 00 �� v~ 1���� r�� r w w w w O7 CO LO D7 OD 07 07 00 00 OO 07 OD 4 A A A A 01 91 Q1 OI Q7 OI 01 G7 01 C1 6i Q7 T A A A N G5 47 [0 i0 lO i0 07 OI 01 [P 10 CO [C rL C O O � C7� G C O O � O N W C7 W N A A A � A A �a A A A A A � A A A A W W A A A A W W A W A W W A A � � � 1 O O O O 1 � p � Q � J C O O d 0 o v o o a o a o o v c a a o 0 0 a o o a o a o 0 0 o a o 0 0 0 o a N � � N � � N o _. % o A � in fil a � O 4 N � 0 � y 07 G 41 W � . i O ~ � O i . A � � � � � . � � N Q Q L�9 W V C�1 f�71 A W N i F W N � O L�D W V � = m ° ° '�r � � �z • m � ;r a r � =° m ] ;o O = � � fJ fJ ❑ � C � � � C C G � y � � � Rni � 1 y i O � m �- � �o n � .O C � � % � a I �t � '* a � � a1 1 y O f� i � � � � � � � m � � e� a n? C� m ;� C7 X � 7 �, fND x-• i �o � � `� � T� i 'v� w � a � � o n p ' n � N C m r � � � � w � n rt 3 w. � 1 � Q H W 7 7 I7 � y � $ 3 o v n � � y 1 � z in � a m Q C m N � yn t6 pt 4 � w w 61 � � �o m m m m m m m n p rs� m n m� m m c a � a � a � m n�� m a c� n � c c � c c� c c a c • c " ' 3 3 3 3 3 3 p1 ' 3� °i 3' 3 � � m m m m m so v� ��v ���° m � � .�. .3.. .�.r .�. .�-. r3i O b .3.. .��a p .3r � .�. °i 70 71 37 7J 70 7n `m' vi 7l 7] eo 7u m• � w l0 19 N N N m � N �9 [0 � iD rt N a � a a'a v �'� 'o a a7 m m� aT m n � n n emi n w �� y � � m � m m m m m � � m m C� m � � w rt M w f° �� � M M N A [71 f71 fil tl1 N C71 A j fT t71 A Ih � L� w cn w w w w w w o w w o w in w a o 0 o v � c o o a a o 0 0 0 0 A � A A � � A A A i A A A A A A N W � � � N W W R7 N N N N N fT A [D O �G N i�] N N N N C A a O Q O O O O f71 0 o O O C D A A � A A A A A A A A A A A A A 1 O G O d C O O O W O G 4 d G O A O W W A A W W �O H A W A A 9 A LIi C O O O O O 4 C � d O O O 0 0 0 0 0 0 0 o a o o� o a o 0 0 0 0 0 o a o o c o 0 0 0 0 o a I Q N � � 1 O 4 � Q c"'r, � Q' o � C 4 p o � � o o °' 6' cNr� a o � � o m y y � N � � O O =� V A 0 0 0 � CE N N O A w � PROJECT C�UNT 0 ���I� � �°.i'o m v' � �o w m m � O � � , .c. � 'Q iz O w rn 9'mlr° 7 � ; (7 1° 3,u� '8 . 7 � N 0 � m � o C y, � n � � m �1 N '� m n t� 3 � � W A A A O [!� A OA0 4 N c o � C � a n a v an ri v� o j xl �t ❑ � � r!I r rn � � �m ��rn 1 �m �� D1 47 � a � � n ' N � y a o, m T a N � � � � � � C A � V 1 C� O � p 0 � � � � � � � � . � � � � � � � � � r . � Ql � � � a+ � � � W � � � �+ `� � � `+ '� 'r '� PRdJECT COUMT O __ lD a0 �l 01 [A A W R! ��O 00 V d1 [T A W ������ � m m m m m� m � � � � � � � � � m� � �o �x� � 53 � p O D 3 p £ 3 C C G� C t 3 [!i � N '�` N [ � � � � ,- g n v � - d 61 C m [ �: � � � s �7 0. � H � � �a a @ � i O � u, m 3 m - } � � � [ c ro � a � � � � �p i � � ee c, $ o a � s y � O N � ' � � � 1 O � fl � ,. 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N [S O W�1 Q1 S!1 0 O7 G j V i0 O N G'1 LT� W 1 A A rl W 00 L7� O V �f C7 Cl V j a O G0 C7 Q7 A 47 A[7I N G0 V fa Cfl W O tl� Q O[O [G 0 N O V fII A Gl C11 LT O[!1 O GI 4 R1 � L9 O L11 G[P A G � Cl 4 O Q►NI ��� O 4 � 0 � O� W O� 4� G O O fwG � � O� �►�1 � G�7 � o ��o A � i � PRDJECT COUNT 0 J� C�[7 � Z r I 2�� � � 3 fD � N � O I� � � ¢ 6 � y � n �� w o � Z w C� o w 3 � m Om a � v' @ m Q O ro � N Q � � � C !L7 � 2 2 T Z 2 2 C C C C C C v_i w ni rn m w 3 7 � � � � � � � � � � C G C C C C � O G p G O � ��•��� � m � � � � � � � u e ~ � m G'1 OQ CO G0 [�D � rml fW71 A A h1 W 4 C7 G O W Cr7 W W A W � � � � o � � O Q 4 O O Q T � � n �, � o m � � � � i Q N , � � . � 01 m n a � r � � roO � � T N � � �m� �m� -e 2 m �m A � Q1 L7 � n � 0 0 0 0 o i� PROJECT CDUMT �l 67 []1 A W I � '11 N � � 1 C!� O a � G � � a � � a y i Ifl � 1 _ � V Iw N� � I� � � I� � � C I� w � , , , . , , i� I � [p j IQ � � i� � N d � n �3 m � �o d p C + � � L7 m � � � �D � � C N � N � '. 7 [7 N a � � � � � 7 w � 0 C Gq �