HomeMy WebLinkAboutRoslyn-City Parking ImprovementsK1TTITAS COUNTY
Lodging Tax for Tourism -Related, Small -Scale
Municipality -Owned Capital Projects and
Operations
JUN 2 3
Submission Deadline: June 23, 2017
Kittitas County Commissioners
205 W 5th Avenue, Suite 108, Ellensburg, WA 98926
509-962-7508
Lodging Tax for Tourism -Related, Small -Scale Municipality -
Owned Capital Projects and Operations General
Information
Kittitas County imposes a lodging tax assessed on the sale or charge made for furnishings of
lodging according to RCW 67.28.180 and RCW 67.28.181. In accordance with the tax and
Washington State law, a Lodging Tax Advisory Committee has also been established. The
committee's purpose is to advise and recommend to the Board of County Commissioners how
excise taxes on lodging should be allocated to support tourism which in turn generates
revenue.
Uses According to Law:
RCW 67.28.1816 states the following:
Lodging tax revenues under this chapter may be used, directly by any municipality or indirectly
through a convention and visitor bureau or destination marketing organization for: ... (c)
Supporting the operations and capital expenditures of tourism -related facilities owned or
operated by a municipality...
Definitions included in state law which should be considered in any application requesting
funding include:
1. Tourism means economic activity resulting from tourists, which may include sales of
overnight lodging, meals, tours, gifts, or souvenirs.
2. Tourism promotion means activities, operations, and expenditures designed to
increase tourism, including but not limited to advertising, publicizing, or otherwise
distributing information for the purpose of attracting and welcoming tourists;
developing strategies to expand tourism; operating tourism promotion agencies;
and funding marketing or the operation of special events and festivals designated to
attract tourists.
3. Tourism -related facility means real or tangible personal property with a usable life of
three or more years, or constructed with volunteer labor that is: (a) (i) owned by a
public entity; (ii) owned by a nonprofit organization described under section 501(c)
(3) of the federal internal revenue code of 1986, as amended; or (iii) owned by a
nonprofit organization described under section 501(c) (6) of the federal internal
revenue code of 1986, as amended; a business organization, destination marketing
organizations, main street organization, lodging association, or chamber of
commerce; and (b) used to support tourism, performing arts, or to accommodate
tourist activities.
FA
Review Process:
Kittitas County's Lodging Tax Advisory Committee (LTAC) will review all complete applications.
Qualifying applicants will be provided the opportunity to present their projects to the LTAC and
answer questions. Capital project applications will be scored based on the information
provided by the applicant, ranked, and funding recommendations with supporting information
will be submitted to the Kittitas County Board of Commissioners. The ranking will determine,
generally, the order in which the applications will be considered for funding from the highest
being considered first to the lowest receiving the last consideration. However, all municipalities
which submit at least one qualifying application in a given year must receive funding
consideration before a second application from a municipality which has been recommended
for a funding award is considered. The Board of County Commissioners (BOCC) has final
approval authority for the list of recommendations.
Prior to making a final decision, the BOCC will publicly deliberate on the recommendations
received from the LTAC. Applicants may also be requested to present their projects to the
BOCC and answer questions.
Scoring sheets utilized by the LTAC to rank applications for capital projects are included in this
packet for your reference and information. Applications which do not receive a minimum
score of at least 75 points, do not provide at least 50% matching funds, or do not follow the
submission instructions will not be considered for funding.
Application Definitions:
Below is a list of terms and phrases which have a specific meaning within this application. It
may be helpful for you to review these as you prepare responses so that a better understanding
of the reviewer's expectations may be obtained.
Capital Asset is any type of property that has a useful life longer than one year and is
valued at over $5,000.00.
Construction or "Hard" Costs are the direct contractor costs for labor, material,
equipment and services; contractor's overhead and profit, and other direct construction
costs. These costs do not include the compensation paid to architects, engineers, or
consultants, the cost of land, right-of-ways, or other similar costs.
Matching Funds is the amount of funding your organizations has secured and is
contributing to the project. This includes both direct and indirect support. Direct funds
can be in the form of cash funding from your organization or funding secured
elsewhere but dedicated to the project such as other grants, loans, donations, etc.
Indirect funding support includes in-kind support like labor, volunteer support, supplies,
and services which directly relate to the project or event, including those supplied by
your organization and others.
Municipality is an incorporated city, county, or town.
Real Property is fixed property, principally land and buildings.
Small Scale capital projects are defined as those which request funding support of less
than $50,000.
Soft Costs are cost items in addition to the direct construction cost. These
generally include architectural and engineering, permits and fees, financing fees,
construction interest and operating expenses, leasing and real estate commissions,
advertising and promotion, and supervision.
Tourist is a person traveling for business or pleasure on a trip:
A. Away from their place of residence or business and staying overnight in paid
accommodations;
B. To a place fifty miles or more one way from their place of residence or
business for the day or staying overnight; or
C. From another country or state outside of their place of residence or their
business.
SUBMITTAL INSTRUCTIONS
Please return ONE COPY of the entire original application and answers to narrative questions to:
Kittitas County Commissioners
Attn: Lodging Tax Grant Application
205 West 51h, Suite 108, Ellensburg, WA 98926
Applications must be received no later than 5:00 PM, June 23, 2017 or postmarked no later than lune
23, 2017.
Incomplete and/or late applications will not be considered. Applications may not be changed or
amended by the applicant after the deadline for submission
Schedule-
• Application deadline 6/23/2017
Oral presentations of proposals to LTAC 7/20/2017
BOCC Deliberation and Decision 8/1/2017
Applicant Award Notification and fund availability 9/1/2017 (Tentative)
Pro ect Management.
Successful applicants may be required, as a condition of the funding award, to enter into a contract. The
agreement may include, but not be limited to, the specific amount of the award and what it may be
used for, all reporting requirements associated with this funding, payment terms, and any and all other
appropriate terms of the funding. Kittitas County will be the contracting agent for all approved projects.
All funds awarded under this program will be available in the form of reimbursable grants. The funds for
capital projects will be available for reimbursement as of the date of the contract and for 24 (twenty-
four) months (or two years) thereafter. Capital projects must be completed within the two-year period.
All funds awarded for supporting the operations of county -owned tourism -related facilities will be
available for reimbursement as of the date of the award and for up to 12 (twelve) months (1 year)
thereafter. Any unexpended funds will be returned to the Lodging Tax account and made available for
re -appropriation. All requests for reimbursement shall be made to the Kittitas County Auditor's office at
the following address:
Kittitas County Auditor
Attn: Lodging Tax Grant Funds Reimbursement
205 W 5th, Suite 105
Ellensburg, WA 98926
For specific information and requirements regarding the reimbursement process, please contact the
Auditor's office at 509-962-7504.
nr❑ ect Reporting Requirements for Tourism -Related Facilities:
State law requires that all recipients of Lodging Tax revenues must submit a report to the municipality
describing the actual number of people traveling for business or pleasure on a trip:
A. Away from their place of residence or business and staying overnight in paid accommodations;
B. To a place fifty miles or more one way from their place of residence or business for the day or
staying overnight; or
C. From another country or state outside of their place of residence or their business.
A report form will be provided as part of the contract for receiving funds. We ask that you provide this
information within 60 days after your project is complete.
Applicant Categories acid FliKibilty;
Grants from lodging tax funds are provided for two types of applicants, Capital Projects and County
Operations. No more than one capital project is allowed per application. An organization may submit
no more than two capital project applications per funding cycle. The categories are defined as follows:
The Capital Project category is for applications from municipalities or public facilities districts
requesting support for capital expenditures of tourism -related facilities owned or operated by
the municipality for public facilities district.
If applying for funding under the capital project category, an applicant need only answer the
questions listed under the Capital Budget Narrative and provide the Capital Project Budget as
well as include necessary attachments.
The Operations category is for applications from municipalities requesting support for the
operations of tourism -related facilities owned or operated by the municipality.
If applying for funding under the Operations category, an applicant need only answer the
questions listed under the Operational Funding Narrative.
Other Information:
Insurance: As part of its contract for performance, a municipality may require contractors to maintain
liability insurance in the amount of $1,000,000 or more and name the municipality as an additional
insured on its liability insurance policy.
Application Form: This packet will be available on Kittitas County's website as a word document and as
a pdf. it can also be obtained directly as a hard copy or in digital format by contacting the Kittitas
County Board of Commissioners office at 509-962-7508. Kittitas County's website address is:
www.co.kittitas.wa.us.
APPLICATION FOR LODGING TAX FOR TOURISM -RELATED,
SMALL-SCALE MUNICIPALITY -OWNED CAPITAL PROJECTS AND
OPERATIONS
Applicant Information Capital Project r Operations (Circle One or Both)
Name of Municipality: City of Roslyn
Mailing Address:
Contact Person and Title:
Phone:
Email:
Project Title:
Project Location:
Application Requirements
PO Box 451
Roslyn, WA 98941
Shawna Graham, City Treasurer
509 649-3105
roslyntreasurer@inlandnet.com _
City of Roslyn Parking Improvements
201 South First Street. Roslvn WA
X 1. The project qualifies for lodging tax funds as a capital expenditure of tourism -
related facility owned or operated by a municipality or I supporting the operations of
tourism -related facilities owned or operated by a municipality.
X 2. The municipality has submitted no more than two applications for capital project
funding
in the current year
X 3. The municipality's lodging tax advisory committee (or equivalent) has been informed
of the project and endorsed it. (not required for Kittitas County) A letter from the
municipality is included.
X 4. Lodging tax capital project funds are not being substituted for other funds that are
already secured or applied for (if applicable).
X 5. A completed project budget is included in the application (if applicable).
X 5. A detailed 8 % X 11 vicinity map that clearly shows the location of the project is
included.
1
Roslyn Old City Hall and Community Center
Tourism -Related, Small -Scale Municipality -Owned Capital Project
1. Project Description: Please describe the project in detail. Indicate the major work to be
completed, any milestones that need to be overcome in order for the project to move forward,
and include a comparison of existing and proposed conditions.
This request is to improve the parking lot located at 201 S 1St St by paving and striping. The
parking lot at 201 S 1" St currently serves as the primary parking area for community events,
Roslyn Urban Forest trailhead, Roslyn's City Hall, Library and Community Center, and ARRF
Animal Shelter.
Existing Conditions:
This parking area is gravel and riddled with potholes. In the winter, it becomes very slick with
ice and City staff is unable to effectively plow or sand it due to the inconsistent grade. Other
times, it creates a barrier to access for people with disabilities who either have a hard time
walking on the uneven ground or wheelchairs that cannot navigate the potholes and rough
gravel. The City of Roslyn has determined that there is a shortage of parking and without
striping, this lot often has inefficient visitor's parking, with cars parked every which way.
Proposed Conditions:
Funds would pay for the paving of the parking area and striping of parking stalls, which would
allow for increased parking and access to Roslyn's many tourists attractions, including
community events, Roslyn Urban Forest trailhead, and Roslyn's City Hall, Library and
Community Center.
2. Kittitas County Tourism Infrastructure Plan: Please explain how the project meets the
goals and priorities in the Kittitas County Tourism Infrastructure Plan as adopted. Also, describe
the specific county tourism infrastructure needs the project addresses and how the project
directly increases tourism. Explain how the improvements will promote tourism in Kittitas
County and indicate specifically how the improvements will directly increase economic activity
resulting from tourists (see the definition of tourist on page 3 of this application).
GOALS: This project addresses goals 1, S, and 7.
Goal I - Develop integrity of place
Providing additional, accessible, and safe parking at this particular location will allow for
visitors to experience all of Roslyn's attractions. This parking area is centrally located at the
Roslyn City Hall, Library and Community Center where they can find performances, exhibits,
on-line access, historical information and emergency services. Additionally, this is the nearest
parking area to the Roslyn Urban Forest and Coal Mine Trail Trailheads. This location is
2
also one block away from Pennsylvania Avenue, the home of many tourist events such as the
Roslyn Farmer's Market.
Goal 5- Involve the community
In the 2008 Comprehensive Plan Update, a goal was set to establish several small parking areas
to serve our visitors rather than one large parking area or structure. This would be the first
tourism small parking improvement projects, and would serve as a pilot project with opportunity
for community feedback.
Goal 7 — Protect and enhance destination appeal.
The biggest complaint we receive from visitor's, event organizers, and even local citizens is the
lack of planning on weekends with high tourist turnout. For example, we see an influx of visitors
every Sunday in the summer for the Roslyn Farmer's Market from our 895 residents to a
whopping 3,000+ visitors. Visitors are parking in our residential areas and walking to the
events and downtown businesses causing a parking situation for residents and a safety concern
for pedestrians.
ACTION ITEMS:
This project will address several of the action items in the Kittitas County Tourism Infrastructure
Plan, including Action Items 1, 2, 11, 15, and 18.
Action Item #1 Open space network/regional trail projects and Action Item #2 Natural area
access and interpretation
The proposed parking area improvement will be the primary parking location for the Roslyn
Urban Forest Trail System and the secondary parking location for the Coal Mine Trailhead.
Action Item #11 Public streetscape tourism enhancements and Action Item #15 Music, dance,
and drama performance facilities
The proposed parking area improvement will serve the Roslyn City Hall, Library and
Community Center as well as the downtown core. This will allow for more efficient and safe
access to art exhibits, performances, special events, and other attractions.
Action Item #18 Public parking lots
The proposed parking area improvement will allow for increased parking and access to Roslyn's
many tourists attractions, including community events, downtown businesses, Roslyn Urban
Forest trailhead, and Roslyn's City Hall, Library and Community Center.
3
3. Use of Grant Funds: Please explain exactly how the requested funds will be used. Include an
itemized list.
Grant funds will be used to the paving of the parking area and striping of parking stalls
Itemized budget
Project Expenditures Total Local Grant Request
Plannin /En ineering $ 5,000
$ 2,500
$ 2,500
Paving $20,000
$10,000
$10,000
Striping $ 5,000
$ 2,500
$ 2,500
$35,000
$15, 000
$15,000
4. Real Property: If real property acquisition is a component of the project, please explain.
Include any information of property already secured or evidence of the ability to secure the real
property.
The building is owned by the City of Roslyn.
Tax Parcel Number: 496234
Legal Description: Parcel #49 6234, ACRES 1. 32, CD. 6196; SEC. 17
GPS Coordinates: 1518133
Northing: 689167
Projection: WA State Plane South
5. Capital Assets: If capital asset acquisition is a component of the project, please explain.
Include any bids solicited and received from potential vendors willing to supply the asset. All
capital asset purchases require at least three bids. If you have already selected one of the bids,
please provide justifications in writing.
Capital asset acquisition is not part of this grant request.
6. Coordination: Please explain how this project has been coordinated with other jurisdictions as
well as affected stakeholders. Please include letters of support from stakeholders.
In the 2008 Comprehensive Plan Update, a goal was set to establish several small parking areas
to serve our visitors rather than one large parking area or structure. This would be the first
tourism small parking improvement projects, and would serve as a pilot project with opportunity
for community feedback.
7. Studies: Please attach any feasibility or other studies that demonstrate linkages between the
proposed project and the anticipated tourism impacts. Also please include your
operations/maintenance funding strategy and business plan for long-term project sustainability
4
(how the facility or facilities will be operated and maintained for at least three years following
completion).
The operations and maintenance strategy will not change from current, City Staff will be
responsible. The cost of maintenance should decrease with the improvements.
8. Project Readiness: Please provide a detailed project schedule, including milestones necessary
for completion as mentioned in question 1 above. On the schedule, indicate items completed and
exactly where in the schedule the project is at this time. Be sure to include expected completion
date.
If the funds are awarded, City Staff will begin working with a contractor to plan the parking lot
details and will be ready to begin construction as soon as funds are available, weather
dependent.
5
Tourism -Related, Small -Scale Municipality -Owned Capital Project Narrative
1. Project Description: Please describe the project in detail. Indicate the major work to be
completed, any milestones that need to be overcome in order for the project to move forward,
and include a comparison of existing and proposed conditions.
2. Kittitas County Tourism Infrastructure Plan: Please explain how the project meets the goals
and priorities in the Kittitas County Tourism Infrastructure Plan as adopted. Also, describe the
specific county tourism infrastructure needs the project addresses and how the project directly
increases tourism. Explain how the improvements will promote tourism in Kittitas County and
indicate specifically how the improvements will directly increase economic activity resulting
from tourists (see the definition of tourist on page 3 of this application).
3. Use of Grant Funds: Please explain exactly how the requested funds will be used. Include an
itemized list.
4. Real Property: If real property acquisition is a component of the project, please explain.
Include any information of property already secured or evidence of the ability to secure the real
property.
5. Capital Assets: If capital asset acquisition is a component of the project, please explain.
Include any bids solicited and received from potential vendors willing to supply the asset. All
capital asset purchases require at least three bids. if you have already selected one of the bids,
please provide justifications in writing.
6. Coordination: Please explain how this project has been coordinated with other jurisdictions
as well as affected stakeholders. Please include letters of support from stakeholders.
7. Studies: Please attach any feasibility or other studies that demonstrate linkages between
the proposed project and the anticipated tourism impacts. Also please include your
operations/maintenance funding strategy and business plan for long-term project sustainability
(how the facility or facilities will be operated and maintained for at least three years following
completion).
8. Project Readiness: Please provide a detailed project schedule, including milestones
necessary for completion as mentioned in question 1 above. On the schedule, indicate items
completed and exactly where in the schedule the project is at this time. Be sure to include
expected completion date.
9. Applicant Certification: Please sign below in agreement with statement of certification.
Certification is hereby given that the information provided is accurate and the applicable
attachments are complete and included as part of the application package.
I further certify that the application thresholds are met at the time of application.
ox., - ML b� (0ZZ
taiVfficial Representative Title Date
Tourism -Related, Small -Scale Municipality -Owned Capital Project Budget
All applicants for capital project funding must supply a detailed and complete project budget
utilizing the following basic format:
Funding Sources
Lodging Tax Funds Request $15,000
*Other Grant Funds
*Other Local Government Funds $15,000
*Private Funds
In -Kind donations of time
Total Available Funding $30,000
Project Expenses
Planning/Engineering $ 5,000
Paving $ 20,000
Striping $ 5,000
Planning
Total Project Costs $ 30,000
*Verifying documentation must be provided and attached to this budget. This documentation
may include award letters, letters of commitment, or loan approval documentation. You must
include this in order to meet the matching funds requirement. If the funding source includes
applicant funds, proof of available funding in the form of a letter of commitment from an
authorized body or representative of the applicant is adequate.
** These funds are cover architect's fees and other exterior renovation.
Tourism -Related Facility Operational Funding Narrative
(Municipality Applications Only)
1. Operational Spending: Please explain your request for operational funding and how it is
directly related to supporting the operations of a tourism -related facility owned or operated by a
municipality or public facilities district.
2. Sustainability Strategy: Please describe your strategy for long-term operational sustainability.
Include any specific progress toward this goal.
3. Applicant Certification: Please sign below in agreement with statement of certification.
Certification is hereby given that the information provided is accurate and the applicable
attachments are complete and included as part of the application package.
1 rther cer[' h the application thresholds are met at
the time of application.
1-7Si ture cial Representative Title Date
The City of Roslyn is not applying for Operational Funds.
Vicinity Map — Roslyn, Washington
Location of Historic Library, Community Center and City Hall Building:
201 South First Street, at Dakota Avenue
0
z
<
Z
_.:
U)
LU
V
0 U) Q�
0
rr U_
z
Lodging Tax Capital Project Rating Form
Criteria Points Possible Application Questions Points Awarded
Kittitas County Low Priority = S
Tourism Medium Priority = 15
Infrastructure Plan I High Priority = 20 1 1 Question 2
Stakeholder Support
Feasibility Analysis
and Business Plan
Completed
Promotes Tourism/
Increases Economic
Activity Resulting
From Tourists
Project Readiness
Applicant's
Matching Funds
Up to 5
15
Yes = 15
No =0
Up to 20
Up to 20
Up to 20
Less than 50% = 0
50% - 55% = 5
56% - 59% = 10
tines - ono _ 1 S
Question 6
Question 7
Question 2
Question 8
Capital Project Budget
E
Q)
v
Y m
p o id
o aa,
A Y U z u
v czcd cz u y o
O
bn 0 03
co o v n U
o x �w� °Y' y �O OQ�� QOas
v s. w C• v v O¢ v C X a4
Sy. o to O v u �L'� ¢ �i Y ccz fn Cd O
O x c y Q) j-y y ai O y
cfj cu O N i�r v b0 v Cd
cd
Qi O Lv, rn s0., v
co 5M. cz cd
U v Q, v, UV) CU A. tb c
O cd p ° O O° V iy N '•' V S O cd ate+ OCd 0
r.
CS n OV La u CS." v r" O
�. «S
Cd CL) czEn
w cd O 4. C c. aui o o° A.
¢U U
A. G1 ti Y •t7 Gam! yV., o v v sN. w u
_cd cu
D cd
L•ird 0 0
�i cn GJ V
cd r,or. rd O v O pq
O �i t�C � �y i.' _' bbA i1 �S ¢ �. �r �" p ,� • `n bA
i� y cd Y 3-.' •�, a W C.' Y IC fir" W V '� h - f+ ° h O O o Y V 0
'n
xY n-0�.+ p v Y o O iE � Y. v V V *' C.v Yas
0� v �•oxUwxxU °� 4J o v� N OU as
x F y v CU v 0 •O y o 0 cd c°d cid y Q
# m CA (� w ■ • :■ a ■ o-a w W C4 k I- 91, o \ o a r,
vi
Lnp � En
P, d U bD v
bbD .b c .> � N a"
e:; ocd v
n ch r O
r. v Y3 _ v mb www" o_
� ° Cd
o au Cd
CZ
cu cts En Cd 0
�. t� v
� v O v °�' b o O w O Ent U vi O v
^� (� v .� c. V Q' o b0 Y C) bo r_ cam. � N ,
Qj as Cd tv
0 0 °z Ow d O ,r. a .as u v °�' x ° POP4uzrz y=o
CA
P. w�rQU O ff+ OV v �bD C) w v o
bjDs"+ icz
d d y v Y v toco
0 En v
Y i.n Y Cn O �••
cd y a + P .0 v O I cYn Y rn v
•Coa d u '� O Ycu
bA O o cd .V. _ ., •��,, V �-
b4 u
•� b�q ,w y O .4 b0 •C cid O cid �D a' 0 vi W x V v
Ln
cd O U O bD
N 0 a' ed F w rl b o o� w id vi Pi v a a' cxd ^� v t bo
m v
Y y v V)O c [ cn U W O> O w •� r� �" °� .�
«,
o y ova 03 v P, czo ao.—o
u'r :■ o-.1���r P. *k ¢yQ•0 cd cd �w r ■ ■ ■ 5 a ■ is o-awWU a*k
00
on
V p,
61
w �
� V
U �
N cd
V �+
Q) �
O
O
ZV
fz N
4.
+ a0
W 6!
O
[n 61
ch
ct N
v C
�W N
O
N
y
O O
cC
CL)
v �
y �
V � 0.
v w w ,, w w C
v CO O , O "
CU y p ca p }'
y O OS„ w y O ai 4.. w ,� N
0 CL
Wai O
p w O Cis rA
'o cd w ¢ O cu J b0 �, Q w O O y �w.
boW En ..u• W bO
y y cua o Q c O vi u `" am u+ co > p
m
CZ bn CO w ° U y >, bA cud ^o v w v
w O y w w a w bA 's; �. .� '+ .3 abo
O cd O ca bO ■r s P� O O w+ u ca ca w 9 x Y w bz >w co w
U O F" v ca O
aoi n o � w cd w w (C cd N A O v
y +�-' Ou > y
y W O y O O w ca ¢ O y O y y O 0 cd Q
Y u u 3 U O > vi
++ w O + w
O p U fJ ti U` O> c6 °n p w C 3 4.� to V a
Y O w O O 3 co w ,cu, bA � vi ��.' u •�
Ln u co
O O
RS y ca s. ,� O w p u y �" O `� `J w .- p L)
d O w v +C! _ O O o v O v '� w y v O O °� w +� y
O .+ y Q p o n v 3 vOi .0 s. O b0 V +1cz Es u cu '� w p..,
y.., Co U � O ''' � O y O td w cn � .O b0 y ¢, ,L", w y � .� �„' � u w
(V y O U .Y w .O ca w .'O c. s.. w O L7 s.. cn O0 y mow,
w cd cd n s o o O w ca w p, o ca
p�q ayi > Cc w z v a v p aui U � 'cl—
� C v O 0 n O En " O
,s; p 0 �, � '0 bO mow+ � O � �, ¢' 0
> •in N " w (�E '^�"�_, O [d
Ci R w bO
n ca lr ca .N L F. C %. +' �r
Oy �q cd O O O +� p :, O w s.�- p O O o b0 O
w O U' +� '� x Y U b4 a� o 51. pp ai .� O 0 O
w 0 > O 6 } w w w w cn ca w cd >> ca
N u p y w w u v)'� t". u cd w v w y
■ .� w u L� s. ■ ^4 y x ■ y y .N O O O
• cd w ■ w b0 w O Lf •
a cu w y
Cd cd - O y +J p w
O u w O bO cz
O O0 �+ u u w t ca v' w
y.. = bD � �7 O N ,O �, �+ i�, u (UEn
s4.
Y * `�O o g r o w v -O U p v � r r w y w w a ro
co r"'J O - ca b0 W �. �+ ;J s� .w _ �+
p U .O s. v u r w w O w cd w U O
0a ca y A. f., O +� w
> I Ow Y U cd w .yw. >� �' '�., w N i"' vyi 4 c. E t4 amu,
c'¢ w w w - �. o O « O p .O O y •n w
ca Vi y O " b0 }, O' > '-' .� cn
v o Cco OJ w v :� y w v O N O 00 O
L) cz
4. w '�_' w bO y `
9.1 CO
w C " bn 3 i> O v w p b0 y w
Q) ,u. O O w w ca O b0 y p 'U o �• ai
'C O
U W O +J ca _. p En bD u X w u �0+, +� bO
bD w O> s-' CO •: — O O w � '� �" Q, Y w -p �� q O ,>•, u� U u O
r, c• w u ,� � y .0 •� ?� p., .o v
0
w V ca _, b + w y y U Q %'
3 •pF >` ai -' cd m
w ca ctc"+'O +� O x .} O U O o W � r.
a'
w O y �-'" O ca". O ca N b0 _'" rd ca Q. 01 cd �'+ O
O o O O w> v w O w v
w cu Cti Cd u O o v O y v o p O y >w
�. w w o .
bD rd b cn b0 =.., s-' +-' tOa .,y., w cn �'•, .Y O ,pi O U y vi
¢ o m ca > w o v O ncz
>�" O ¢ O ccn v
.3 En
w •..j U N w bA N bJD.� u .� ca fYf cd .� +� �' w .''' w Ln O ~ w O m
�-{ ..>•� � cn � �� � O � w O tOd pf. 'C .� u � w f� y y
O O G O O cd O O W .Q yy.,
Id
CO
9.1 w w r y O U w i 0 ■ w ca O. p o `d w o
[-4 'o 2 bO w ca R> o U ■ U O x U w
Gl
y � -
�, Z � q o
(3)
ACU uq
a V)o
U
cn o cd
n
cd W O O as
O W
Q) m u V)cQf
Ln
U U m 0 x
O
O OLn 0 o O p
G,
y
o Q.,
cu
G1
VCZ
•�
y
CS O
s
Gl
cd
O cd
•�
Cd
v
co
y cd
d
cz
Cd
o cd
s. GJ y
cd
N
w A
v
y
v
� o C)
w
y
y
S.
N
(n
cd y cO cd
o o
y d O y V O
V ate-• +� '� 7��. �
a o
� V
w
v
C',
o x nz b a
N p
"O
O •fd
�•� ,Q O y � O
.,
O d w � Ct o w
�: F1 bG �
i. Cc$ � O O O o�
a � p s.
Gl d — b0 w
C bO -0 -o
cd y cd 0
H CA .>.
cu �
Cd % 'y
v w
w s� ;°
'
� m CO
y vi .� Q
O >
-- al
�• aj � > ° s
V)+�+ '^ O Gl vi Gl O
�-• O U U N
v m
cz
�4z c�lDw
ro y
' b o
Q U
■ ■
0
cd
bjo CA
t
O O
O
y y i
O
tg
O
O Z
c �4
bO y 4y
cz
O w
O Ocd
y
y cd Gly
cz
bO fV
O cd S.y
U i. y
4° w
u
_
0 .
O.a
y
y x
O
Ww
cu
G1
VCZ
•�
y
CS O
s
y o al
cd
O cd
•�
Cd
aj
Vy
y cd
d
.V.
Cd
o cd
V
cd
ao
�+
cn
w
rl
y
S.
N
M
w
o o
cid ii
O ,
w
ch
Co
cd
N p
"O
O •fd
�
7.
O
cn
Cd W i.
O y
y
o"
o
"'"
bO 0
cd v
bO
� ar
b
'~
a
;Ly
4!
sy.• •y
.�
O
bbo CO
v W
yO
•N
Gl [d
cd
Gl cd
cd �
�
•O
cVd
'�"�'
y
bD
>
v
�
h
o �
C/3
C
1
(v
O O
•cz
bD cd
cd
x
y y
�•
bO 'O
GlO
y
GJ
+J cz
cn
a1 41
co
a
m
u
to
F' cz
oyr°
AHwaH
�
yH
.O
y
O05
H
0
v q
Ln
3 azo
o w q u
W O
y Z5
�PoP4 )0.
Cd
cz
y cd
Gl GJ
bD
a+
cd bA cn
W cn .O t.•
a x
N
O
Gl
bio
CS O
s
cd
O
y cd
d
Cd
cd
ao
y
y
N
M
y
Ln
U
Co
cd
cdco
"O
s.
y'
0 3
7.
O
cn
Cd W i.
O y
y
o"
Gl
V
"'"
bO 0
p
`a••'
w
4!
sy.• •y
.�
O
bbo CO
0
r
O
cz c
y
cd
co
G)
o
V
cz =
z
P4
Vz
3 u
bD
N
cn
�I (V
v
� ro
4.
o
o� �
7.1v
s.
•e= v
0 3
)
co 0
00
�0��c aj
0
° f',
IC
w.! �. P•� cutA
�3
¢ N W � r7 °
ch�3v��
s!
i•tl
�
V% i•Y °
O O
v
O
n
3
4
vrz
v v
vZ
o
°
o
O
:��acz�
3 >
toDO
u
v °vim
v v
.�
.u�°
x
�
bA
•CC
u 0 O +.-' �u.
., O
tC Q O � cC O
¢' bD R; p O r-'
N
iv. •�
w
� run
v a
�
CU
vOi x
a -- n
�. 'C O 5-1�
v-�I
U�--I
y N u
CZ
•� N v .: O - rC
cu
., En 'O
x
u
°
n"c v
M
u w
o o
v? o .v i� 05
x m
m
4-1 t. "i3 v u •s.
•u Q. a
41
a) CU+
o
O w 'O
GOJ VO O
G�+1 a
y
G)ajy0
o n
O O n o
v u
y
y
Pr u¢ O
u
�.�
cn
aww¢F-a Orl
y sum. O bA
v
U
W cn
En
y� A O O
rn
as
°v
4J
¢x�3op
0
6' G � r
Q.
�' �
V � w
c0
.4 9
y
o
rOC
En -0o
O Z
w
CO V):r
y a
"
O \ SOC cn ¢
cu
u
v
d
O y
cd
cd
> W ¢'' +�
v
V
y N
a v v
,v y
V cC r0
'cCa •P.
v Y
O
v
O
CL'a
.� v bob
v coo v
A
as c �w� v
+� b4°
v m v
O z
En
rl V +J cn —
�^'� vcts
a1 U
aur
CA u) Q
N
u
•v
G!
to n A
M
wuv�w
a
N O
°:.._
V yCA
v O
it
° P; U W
•�
.4;
o
O
�`--�--I� O a0, �--I� 3
1L..V
^O �
•°�', Scn
gyp_
�C
Y Q.) Y i•i
O �I Qi
0
i•d
��.1
i -i o rR iy L -i
v rl
O
i.r y Si
¢,cnA . ■
�aa;wA
aCa
¢
�v�w•a v ra.awA
w�
V ¢
cn
�I (V
v
� ro
4.
o
o� �
V)
) , ,
° o n Z v
s.
•e= v
)
co 0
00
�0��c aj
° f',
IC
w.! �. P•� cutA
�3
O O
c. O N
O
n
3
O bO O
ct m
xu
v v
vZ
o
°
a a' Ln cd
ocv
y °
cz o
o
v CZ�
w �; � U v '�
4)
° A x z U
vOi 3 0
vOi x
cn .O
cn cC _
`� ° - u
cd
�' " N
cn +�"
•� N v .: O - rC
cu
., En 'O
x
u
°
n"c v
M
u w
o o
v? o .v i� 05
x m
m
¢QuUdx.
o o
A v
o
°v �.
v o
o o•� o o aur xuQ
wcxx'Auw¢
c,
a v �.Y
m
y sum. O bA
v
Q+ y O'
W cn
y O .,moi
Cd�'.
41
GJ CC
� N
4J
0
6' G � r
Q.
�' �
V � w
c0
.4 9
rOC
U 7; ' p
O Z
.F'.
CO V):r
CA
"
O \ SOC cn ¢
cu
u
iC O
W `.�'
V
O y
cd
cd
> W ¢'' +�
v
V
y N
,v y
V cC r0
'cCa •P.
O
v
O
;.
v
CO
061
Ri uv
.
Cdw
0
n
0 Co
wuv�w
a
Qcnw Q u cz
°:.._
.
axwu
a#
v
bbO
VbZ
Vv
u v
v
y
p
e�pd+
v U o co 0 u
c.
cz
L °-
Ln
o
�W zw��
o. d
Q)
v
O
° O GJ
c6 p
cz
f Cd
a
o
v
'O ""
O �`
bD
y
y
F. y a
w N
¢cz o��
O
�>U.
y
Uu y
Lnv
c
o
cd m
'C3
bO
O
aJ
V
W
'� 41 v
O O°
O O ... O O s. o
C. M �. U v b0 L]Cd
y
O°Co
in O
0 k
CV
Ci u¢
ca
y
is
•y
T -i yN
'O
r-
U
bD O w
COtn
U
CL cd -0
V w" 61
> v
. y
.nVn t+ cn
a--
61 "U_'
't"" ..�+ bD 'p O y
�ViOi
t. bA
y y
°
y
d .0 cn > bp0
bD O
a+ •4'". O
CZ
44 N
'O 0 �'" �1,
bO
vid o
2=- cu — N
O
� U
O
WU v �
�
bA� s �, � � V
C"+ ° S" '�.
v �'- cz °
cd �r Q
CL r'.
¢ w
cy0
P4
u L". �> R. �"
U :3td
�.
w
��
xwrs;a.w
w
-0M
C °' ¢��xUwxU
°;��
�.p ate,, x[—
o
.. v �.
orA
�
P.�#
QV)Q cd O Q M
K r .
is .1 C4 W.Y. P. *k
y QD7 n'd
r Y
�
- y
cC
O O
cC
y O
ct
is O
N CO
O7. C
cn y
•�
bn'° Q a
�n � .�
M °
O
O ucu
bo obo
v
v
O},�
a a� o O
�.�vo cu
-
v
cz
bo
cz
cu
O_
N
O v v v p
•t�~d cd. °
�. �' r^ O
O o
U U b�D
bO y
sem.
O M U y O
"C7
�"
..
'
U Ucn cn
U
ai
cuct
v o v a
m
yy
O O X!bD
c6 y°., ,� ~
++ y +.•� U Q x y y
x. y
++
9 04
cu 3
v v p
0�1
C14 oQ F.'4wCZ
xu� 3
y cd
O sem. Gcu
bD v
x
°
3 +U-•'
Q)
v
v v O U
d O c
w
Ocd
cz cz
P' O
C/)O
vi
•�
~ r.
.
.Y
w y m 'O
cn a -+Cd i -i O S".
s"'
0. .V. rC
it
V s.•' y O � [-•�
O
O v A
O Cn CO
bO
�A
V. cd
'a
y
v
6J "�" fd ¢" F."
o 0O
r-. .`� ;—'
.� v
.w y ° 41
fd :�
''1
cn
•.V. w
bD ¢'
(J
w
cid *�'' fxE cid
w
��
o
+j Y �+.w U w� U as
inn v a�
a
cd x O ra
O
rte. cn O
cp v
0
V U ¢" 4.
0 a
.
..a ,"� u P.
(A .�"-i ■ R. . . IL
.4 r:w U
i
...