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HomeMy WebLinkAbout05122015 City Council Work Session Notes - Contingencies in City Contracts WORK SESSION NOTES ON (_`01/111nCe 1 r i lICUY1trad5 Purpose: o 0 ill Prent: 111u � , n y Council Member s Present: hud u rc„on, re41, Ni-e" �. Lois ) •G . as Eui✓CS, Davit/ )e,'' '.00 ,p irn Date rJ- 12-15 D. Called by: jY_���IYI4� r_�,��i Time 12 *************. *************************************** tav4 ; coot tCI (iitt of crop out loop up of co>*#rac1 LpC& (Noyitoet wogdd hct show V/Qij 4\-MiriCit " OYU kill uS-r(1 461 w c� - rte) joutsw ,-,)-hvc pertfriboi v\ f}ifs G 57121, 5 wJ Contingencies By Iris Darling My concern with adding 10% to each contract is lack of oversight. We are asked to approve the contract amount and are given the information we need as to where it is going to be spent, but we hear nothing if the contract amount is exceeded by as much as 10%. As far as know it can be spent on anything the contractor will invoice the city for. Without oversight, contractors with knowledge of the way the city works have an unfair advantage over all others knowing they can exceed their bid amount without penalty. Any excuse will get them additional funds. Without oversight, we are leaving the door open for bribery, conspiracy and other forms of corruption. I have no reason to believe this is happening now, but, I see no reason to continue exposing the city to this kind of risk. Without oversight, abuses by contractors and employees can go undetected In preparing for this work session I spoke with several Alaskan cities and most seem to have a person responsible for contract administration who is responsible to the council (City Manager). This person is given the authority to approve over runs and change orders up to a certain amount. This person provides the council a report justifying the amount. A system like this would be better than what we have. As near as I can tell we have no policy for handling change orders, as they appear not to be addressd in the City Code. I would like to propose amending the City Code to address change orders and the grading of RPF proposals. I would like to see the a contingency for change orders be put in the Code Such as, not to exceed a specific percentage amount without the approval of the Council — and not to exceed the budgeted amount of the situation without the approval of the Council --- This additional money must be brought to the City Manager by the Project Manager of the job for final approval. The City Manager would report to the Council at their next meeting of the overrun. As to the grading of RFP proposals — I believe the committee should be limited to one person from the dept, that is affected, the project director if he/she is not in the dept. affected, and , the other one on a 3 committee, would be a person not associated with the dept or past employee of that dept. On contracts over 100,000 I would like to see a committee of 5 — one being from the dept affected, one being the project manager, one from the community, and the other two— responsible people who would be qualified to rate the proposal but not directly involved with the proposal. Further I believe it would be beneficial to the Council and the citizens of Seward if the Council would receive a post contract report to the council showing date of project to begin and end, amount of contract, any over runs that may have occurred and who was responsible for the project to the City Manager. This should be a very simple report that would certainly be helpful to new Council persons coming on board to know what has been taking place and still in progress. While I realize most of this is available on the budget sheets, this would give an overview of how efficiently, etc we are handling the ongoing projects. A ' Construction Contingency- What is it and Who Owns it in a Contract? http:/succeedwithcontractors.com;construction-contingency-costs q I 21 i 5 Oc, is_r SUCCEED 16 with CONTRACTORS HOME Contracts Build Help Construction Caution Cost Estimating Insurance Construction Contingency May Search our site... Bea Point of Contention When MOST READ TODAY Building Overhead Costs - A construction contingency, The;Difference x as it relates to a build Included in every project, is a percentage of a estimate for any contract value set aside for construction or reno... unpredictable changes in . � Lunnacior MatKup the , • ,' i • • What are you lly by Con�tractoramarku rris'a Whether a construction contingencyis added a p on!r. r to his estimate or is added as a percentage by given when hiring a an owner to his budget, both use it as a risk management contractor f... tool to financially prepare themselves for any risk Con:ttructton associated with a specific project. ts/imtrngencv May Be a Point of No construction project is perfect and there are always ,-utitenuon When Budding A some items that are inadvertently overlooked, assumed to construction contingency,as be covered by others or are unforeseen altogether in it relates to a build pr... preparing project cost estimates. 1 In some cases, items that were left out could not have been anticipated at the time of estimating.A construction Construction errors or contingency, depending on whose perspective you view it defects can be simply described ... from, could be an excuse for poor estimating when added by a contractor. Pp t where s Your t�"`'. Basement Mite. If a contingency or percentage of the construction cost is - I 1-.4,Inun From' Asking what it costs to fix 1 of 4 5;1/2015 9:34 AM Construction Contingency-What is it and Who Owns it in a Contract? http://succeedwithcontractors.com+construction-contingency-costs/ added as a safety net, then that contractor need not be as leaks is pretty ambiguous thorough in his cost estimating. Using a construction u"' contingency as a catch-all and in the absence of a detailed estimate may make that contractor not as competitive as others. Free Contractor Construction Contracts Contingency Cost A contingency can be Agreemer viewed several different Edit, Download & ways. On a lump sum contracted project where it Online. Create Cu: is included by the contractor Contractor and a detailed breakdown Agreements not provided to an owner, the contractor can use this to cover any shortfalls or missed items in his original bid. He can also use it to his benefit in offering to absorb the cost of minor items or requested by an owner so as not to appear they are "nickel and diming" the owner for small inconsequential costs. This is favorable in the eyes of an owner when the contractor provides added benefit without costing the owner any money. Owner Budgeted Contingency CATEGORIES Many times contracts will stipulate that a construction contingency be used only with the owner's approval and any unspent funds are credited at the end of a project. Or,the owner may elect to use unspent contingency to offset the cost of any change orders requested by the contractor for extra work or changed work initiated by the owner. 2 01.4 511x'2015 9:34 AM • Construction Contingency-What is it and Who Owns it in a Contract? http:/isucccodwithcontractors.comiconstruction-contingcncy-costs • In this instance, the contractor -I RtsKS __. should not be allowed to Vaii markup changed work covered AO under the contingency because markup was already realized by the contractor on any amount included in the original estimate if itemized before In many projects, especially public projects, a contingency can be added in an amount of anywhere between 2%and 10%by the public entity for remodel or renovation work. This is added to cover any non-contractor caused delays or minor non-scope changes without interrupting the flow of the work. Decisions for managing risk through use of these funds would then be made by the owner's project manager or representative generally on a case by case basis. Contingency Defined During Contract Negotiation Construction contingency funds are usually used first to complete scope or to deal specifically with unknown conditions as opposed to funding scope changes. Any potential conflicts regarding use of contingency can be limited if all parties involved in the project agreement understand the purpose of the contingency and how it will relate to their respective roles during the course of project construction. Tagged with: define contingency • how do you use • what is contingency Filed under. _ontracts 3 of 4 5/1/2015 9:34 AM 4 •AIA r Managing the Contingency Allowance Contributed by David H Hart,AIA f?JTC!("deli. •�`n i., .. P��L'ili:.,',.a �vg.r.l!:It i.r Ii.F,.'� SUMMARY It is nearly impossible to produce a perfect set of A canringgrrr;y rs d predeferm+nect amount nr construction documents,leaving room for errors and Pet cortege pl the contract held for copied cfeAlP. omissions.Frankly,it is amazing how few errors and changes In the project A contingency rs a ntopfut omicsionc are in any given set of documents.In my ,is management lool that hnanualry prepares observation,most errors and omissions amount to less owners for 0C/dressing risk elinin fig project than 5 percent of a project's budget.An owner's program Corsaache provide ror contingencies inevitably changes,if only slightly,during the life of a g to eery tor project.and changes or modifications to the scope of unknown conditions such as price escalation of a work occur in response to internal programmatic changes. product. design changes in scope or due to errors The contingency is one way to prepare for changes in and Ormssions. Or necessary COnSlruction Changes scope or errors and omissions. that ere reatrted on site during construction Owners should strive to provide a healthy Another aspect important to the owner's contingency is to co Jfingency to the orofert to address risk related account for risk.Risk is created when some aspects of the sups tr managed property, a contingency can project are unknown or when certain project elements arc provide a safeguard rot the designer contractor likely to cause concern, and owner to comptere the prorecf on budget A case in point the Utah State Capitol Bultc7ing WHY A CONTINGENCY ALLOWANCE? The level of risk depends on the number of unknowns when the project is budgeted and/or any project-specific The Architect's Handbook of Professional Practice issues such as the prospect of political entanglements,as clarifies a contingency allowance as the amount,or noted in the Utah State Capitol Building project. percentage,included in the project budget to cover unpredictable changes in the work or items of work.It In this case,the owner's contingency was based on the serves three core purposes: users'(state legislature's and executive branch's)needs and the volatility of the project program.Before selecting • To account for errors and omissions in the the architect and the construction manager(CM).the construction documents owner(the Architect of the Capitol)carefully defined the • To modify or change the scope of the project project scope using project definition documents.Based on these documents,the Architect of the Capitol • To pay for unknown conditions determined 3 percent as the factor for the program/design Each project should include an owner's,contractor's and portion of the contingency. designer's.contingency,all with the same objective:to Selective demolition performed by the CM uncovered complete the project on budget.Each type of contingency many unknown conditions within the Capitol,so by the will address different aspects of the whole project. time the guaranteed maximum price(GMP)was presented,unknown conditions had been greatly reduced and 2 percent was an adequate contingency for the risk THE OWNER'S CONTINGENCY portion.The owner added 1 percent to account for There is no such thing as a one-size-fits-all amount for the possible political factors.The total owner contingency, owner's contingency.Applying a standard amount to each therefore,was 6 percent(3 percent possible scope project can lead to cost overruns,accusations,and changes+2 percent risk• I percent politics). litigation.It is highly recommended that owners develop Next steps Good runt+nstency manaUement an internal process to evaluate project contingency needs. It is important to adequately establish an allowance of the Once the owner determines the contingency,the next step right size,neither too low nor too high. is to manage a appropriately.All three parties—owner, contractor.and architect—may view the contingency THE CONSTRUCTION CONTINGENCY differently,causing management concerns.The issues can It is not unusual for a contractor to need to move a wall or be limited if all parties understand the purpose of the an opening or to otherwise modify plans for a host of contingency and how it relates to their respective roles In reasons.The construction contingency allows this type of the project. flexibility,and the owner should not view it as lost cost Contingency funds arc to be used.first,to complete the but as a tool to complete the project within the budget. scope or deal with unknown conditions.Many owners The use of a contingency for the contractor's needs vanes make the mistake of adding scope with their contingency, with the type of delivery method. Architects should make sure the documents are as Design-bid-build.The contingency is most difficult to complete as possible and understand that the contingency manage in the design-bid-build process.In fact.it is is not a method for addressing late design decisions. nearly impossible to manage with full control,due in part The owner's primary management risk is from the to the bidding process.The contractor who makes the contractor.Once the contract is signed and the work most mistakes in the bidding process is typically low and begins,the creation of change orders is the most may or may not have held onto enough contingency to contentious act on any construction ptuject.This is where ixxnplete the project.Therefore the construction hurt feelings develop and where litigation stems from. contingency should be higher for design-bid-build.One Owner contingency not managed properly during way to better handle this situation is to insert a construction can result in cost overruns and unnecessary contingency amount into the bid documents or tell the 111e. bidders in the bid documents that a contingency will be ♦ negotiated at the time of award_ fhc contractor does not cam a fox:on change ens When a contractor receives a fee on a change-order order equal Deng!-bulid.Depending upon how the design-build to or less than the fee percentage they are earning for the delivery is organized,the contingency can be negotiated 111/ project they have link or no incentive to scrutinize the with the contractor as a percentage of the work or as a subcontractor's change orders.it is difficult for anyone lump sum.Design-build contingency structures depend on but the contractor to determine the price of a change contractor selection,whether based on a bid or on a GMP order.Allowing the contractor to receive a fee on change determined during a qualifications-based selection(QBS) orders places the most honorable of contractors in a process.When determining a contingency for the compromising position. The only time a fee should be contractor,the owner should consider the project's level paid on a change order to a CM or contractor is when of risk.A range of 5 percent to 10 percent is common. there is a real and tangible change to their work which based on the level of risk,difficulty,and complexity the seldom occurs-Change orders can erode the contingency contractor will face.The contractor should have full a little at a time unless the owner requires the CM or the control of the contingency and should be able to use it as contractor to provide consistent documentation. needed.Proper management would require the contractor to give the owner a quarterly report of how much of the Docurountinp ttse crianye-orier process contingency has beat used and for what purpose.This The owner should establish a process to monitor the level of accountability will keep everything on the up and contractor to ensure that each change order is properly up,especially in a public project. reviewed.A proposed change order(PCO)is a way to CM/GC.The CM and/or general contractor(CM/GC) document this process.It gives everyone a chance to delivery methods arc flexible and provide an excellent review the requested change.The PCO should state that opportunity to work with the contractor to deal with a all affected subcontractors have reviewed it Once signed. contingency.The contingency can be established in a the change-order amount is the only cost associated with number of ways.The CM and/or GC is typically selected that specific work_No additional cost can be presented to usinga QBS selection the owner.if there arc additional costs,the contractor can prprocess involving a fee-based use the contingency to pay for them,but not the owner. ' •It can also include submittal of a management plan,schedule,and general conditions.The owner can A construction change directive(CCD)can he used when request that the management plan include a budget time is critical,the team knows the change will occur,and estimate for the project:within the budget estimate,the it is just a matter of determining the cost.This process owner can stipulate a healthy contingency amount based should he priced as if ii were a PCO and recorded in a on risk assessment,communication with the contractor. PCO log. and/or looking at similar projects within the industry. Any remaining contingency is the owner's,not the contractor's.This gives the contractor incentive to use the contingency responsibly.The contract should require periodic reviews of the contingency to evaluate levels of •AIA E. risk and provide information regarding the release of the Cost estimating is more of an art than a science.Seek contingency hack to the owner.This should be a mutually advice,when needed.from a cost consultant or CM agrced•upon concept.The CM and/or GC should assess during the programming and design phase. their risk on the job throughout the project.It makes little to no sense for the contractor to hold more contingency After the design is finalized and as ilio architect is creating construction documents,if any project pricing than is required by the current level of risk at any paint issues ansc the owner should etre the outside estimator or during the project. Both of these management tools—the CM to assist the architect in valuing the cost of the work. review of the contract and the release of unused funds— During this phase,the design contingency should correct should be spelled out clearly in the contract and any budget deficiencies or unknowns—again,only with understood by both panics. the owner's approval. DESIGN CONTINGENCY Once the documents arc complete,use of the design contingency should vary by delivery method. The design contingency amount usually ranges from 5 percent to 10 percent of the overall construction cost_The Dei n-Md-ballet The rctttaih ng contingency should owner should include this cost directly in the project revto the owner to cover changes in the work that the budget.The design contingency should not be created by contractor will identify.It can be used during the bidding reducing the project budget by 5 percent to 10 percent but phase to allow the architect Ilexibilcoy in review and should be an additional amount that the owner holds for approval of submittals as well to aoommodate for the architect's use to ensure that all desired scope is changes or problems identified in the documents by the covered. bei' Design-build.If thc design contingency is not fully used. As the project evolves,the contingency is drawn upon by it can either he returned to the owner to be used in i._ the owner and added to the project.This should be a process of checks and balances in which both owner anmanaging the owner's contingency or can be transferred architect work together to determine when to use the (by contract►to the contractor's contingency for the contingency. completion of the project. The design contingency should not be used to accomplish CM/GC.In CMIGC delivery,the most flexible of the the original scope of the project unless it is clear to all three basic delivery methods,the design contingency can concerned that the original budget be extended into the construction phase.Here,the contingency should be used to give the architect enough • Did not address all project needs appropriately flexibility to work out design issues during construction. • Did not recogntzcthe potential for price changes in Effective management of the des'9r the market place from the time the budget was contingency finalized When using a design contingency,the owner should • Assumed,as the project developed,that more would appropriate approximately 20 percent in the design phase, be known about the project than was known at the 30 percent in the design development phase,and 50 time the budget was established percent or less in the construction document phase of thc original amount of design contingency.This should be The last issue—of project information availability— spelled out m the contract between the owner and the typically causes most project budget issues. architect or design-builder. In general,the design contingency should be used What the design contingency is managed properly,the • To resolve unforeseen issues during the initial period owner is involved in the decision making of the project of design and can address all project needs while also encouraging the architect to pursue environmental design. • To provide balance between the scope and initial sustainability of materials,and other intangible elements budget if problems occur,thus eliminating"cost of a project.It gives the designer flexibility to explore cutting"that can reduce both the scope and the ideas that will add value to the owner as well as the ability quality of the project to complete project scope.all within an approved budget. • To enhance the project as recommended by the architect and agreed upon by thc owner during the ABOUT THE CONTRIBUTOR design phase to eliminate"scope creep" David H.Han,AIA,is the architect of the Utah State Capitol and executive director of the Capitol Preservation Board that oversees the Capitol complex.He is H1H r responsible for overall management of the Capitol Hill facility in Salt Lake City.He can be reached at 801-538- 3074 or dhart(riutah.gov. RESOURCES More Best Practices The following MA Best Practices provide additional information related to this topic: 10.03.03 Elements of Realistic Project Budgets 10.03.01 Managing Design Project Costs For More Information on This T. See also the 14th edition of the Handbook.which can be ordered from the AIA Store by calling R00-242-3837 A.rcheecti (option 4)or by email at ""ibDOt of Professional hookshrrea aha.orG Practice ti See also"Project Budgets,Work Planning.and Monitoring"beginning on page 621 of the 15th Edition of the Architect's Handbook of Professional Practice.The Handbook can be ordered from the AIA Store online at u sw.aia.org store,by calling 800- 242-3837(option 4),or by email at hook allot}. Feedback The AIA welcomes member feedback on Best Practice articles.To provide feedback on this article,please contact hcstpracthce-a aha.ore. Key Terms • Practice • Business planning • Quality control programs • Project managcmcnt guidelines September 2007 J� ALASKA ENERGY AUTHORITY SUSITNA-WATANA HYDRO AEA11-022 ENGINEERING FEASIBILITY REPORT 13. CONSTRUCTION METHODOLOGY AND ESTIMATES OF COST The project procurement strategy and contract strategy-based on the project risk profile- have not yet been formulated. For the purposes of completing the construction planning and estimating recorded in Sections 13 and 14, a procurement strategy has been assumed that is a "best estimate" of an appropriate strategy, based on worldwide experience of similar project development of similar size and complexity under a similar risk profile. 13.1. General During the early pan of 2012 - the first year of this feasibility study - a cost estimate was prepared for the project. The estimate was performed based on the concept presented in the Federal Energy Regulatory Commission(FERC) Pre-Application Document(PAD)submitted to 14, FERC in December 2011. The estimate was updated at the end of 2012. 4�. As with all Opinion of Probable Construction Cost (OPCC) prepared by MWH and others, the results are classified according to AACE International - formerly the Association for the Advancement of Cost Engineering(AACE), as discussed below. The PAD estimate is regarded as between Class 5 and Class 4; the current estimate, as discussed below, is considered to be at a Class 4 level, although certain discrete elements of the work have been detailed and estimated using methodology that is more like that used for a Class 3 estimate. The OPCC has been organized in accordance with the FERC Uniform System of Accounts. Upon completion of the proposed geotechnical site investigations - including edits - sufficient information will be available to the engineering team to clarify and further design and detail key aspects of the project preliminary design,reducing cost uncertainties,such that a Class 3 estimate might be implemented. The project estimate, submitted to AEA in January 2012, was the subject of an independent check, under a separate contract issued by AEA. Much of that estimate was prepared. under subcontract, by Paul Hewitt of International Project Estimating Ltd. To maintain an independent review of the estimating process,the estimate included in this report also utilized the input of Mr. Paul Hewitt using the joint venture methodology described in Section 13.4. During the performance of engineering feasibility studies there have been many improvements, refinements, and adjustments made to the project layout and ever more detailed assessment of the construction challenges and logistics. These changes- as well as the ongoing escalation of construction costs according to price inflation - primarily account for the differences between the various estimates. Susitna-Watana Hydroelectric Project Alaska Energy Authority FERC Project No. 14241 Page 13-1 December 2014 ALASKA ENERGY AUTHORITY SUSITNA-WATANA HYDRO AEA11-022 ENGINEERING FEASIBILITY REPORT 100 90 80 70 60 u�' SO 40 I 30 10 0 -lo -20 es _30 -40 Maturity Level of Project Definition Deliverables(°.,) -SO Class S D 1u 20 30 4 5_• 01' 8,0 LI Classrt. Class 2 Class 9 Class 1 Figure 13.2.1. variability in accuracy ranges fora Hydropower Estimate-from AACE 69R-12 13.2.3. Estimating / Scheduling Methodology or System The estimate described relies heavily on a unit pricing methodology using unit prices derived from cost reports and estimates for other major dams in the United States, including Alaska, as well as data from projects of a similar complexity and size around the world. Some key prices have been derived by considering work cycles,crew analysis, and resources. Detailed construction schedules have been completed in Primavera P6 project management software as described in Section 14. Table 13.2-i below, summarizes the typical estimating methodology employed relative to AACE cost estimate classification. Susitna-Watana Hydroelectric Project Alaska Energy Authority FERC Project No. 14241 Page 13-7 December 2014 • ALASKA ENERGY AUTHORITY SUSITNA-WATANA HYDRO AEA11-022 ENGINEERING FEASIBILITY REPORT Table 13.2-2. Typical Estimating Methodolog Kelatise to RACE Cost Estimate Classification AACE Class System Methodology 5 Spreadsheet Parametric/Stochastic 4 Spreadsheet Semi-detailed Unit Price 3 IPE" Detailed Crew Analysis 2 IPE Detailed Crew Analysis w/Budget Quotes 1' IPE Detailed Crew Analysis w/Fern Quotes 'Class 1 estimates are reserved for actual contractor proposals that rely on finalized bidding documents and access to all pre- tender addendums. "International Project Estimating System 13.2.4. Estimating Accuracy and Contingency AACE provides guidance with respect to estimating accuracy and typical contingencies. Estimating accuracy has been addressed by the probabilistic analysis of the price, quantity and scope variability as described below. Table 13.2-2 provides some basic guidance from AACE regarding contingency level recommendation relative to estimate class and input design. Table 13.2-3. Estimating Contingency Level Recommendation AACE Class Design Typical Contingency 5 <2% 20%to40% 4 <15% 10%to 30% 3 10%to 40% 5%to 20% 2 30%to 75% 0%to 10% 1' 65%to 100% 0%to 5% 'Class 1 estimates are reserved for actual contractor proposals that rely on finalized bidding documents and access to all pre- tender addenda. Based on the level of detail of the design presented in this report, and the required geotechnical investigation, it would be appropriate to allow a contingency in excess of 20 percent — and probably approaching 30 percent—to the estimate for the purposes of financial analysis. The high and low range of quantities and prices used as input to the probabilistic analysis are presented in Appendix B10. 13.2.5. Quantities Detailed line item quantities were developed by quantity take-offs from the three dimensional models, from the feasibility drawings and engineering sketches. Susitna-Watana Hydroelectric Project Alaska Energy Authority FERC Project No. 14241 Page 13-8 December 2014 • ALASKA ENERGY AUTHORITY SUSITNA-WATANA HYDRO AEA11-022 ENGINEERING FEASIBILITY REPORT 13.2.12. Escalation Estimated costs reflect current (Q2-2014) prices. Unit rates or prices derived from other sources have been escalated to the second quarter 2014. No future escalation has been included in the estimate. 13.2.13. Allowances and Contingency Allowances have been made in the estimate where there is not a developed conceptual design for a specific feature that is required for construction. These items have been identified as allowances in the estimate. The only specific allowance included in the estimate is an allowance for unlisted items which has been included to cover items that are known to be included in the works but have not been detailed or measured at this early stage of design. The estimate includes an allowance for an installed price for the major generating equipment, including electrical and mechanical elements of the project. Costs for these components have been determined from a parametric analysis of completed hydro projects (maintained and y; ' regularly updated by MWH), as opposed to obtaining pre-construction pricing estimates from prospective equipment suppliers. 13.2.14. Market Conditions Prior to the global economic downturn in 2008, unprecedented market volatility was a significant unknown in contractor pricing over many years. Current market conditions have shown an aggressive approach to pricing, with contractors assuming more risk to win work. Consequently, while a bid price may be significantly under the reported"fair valuation"of the estimate, there is increased potential for claims and other compensation demands that contractors may employ to offset aggressive bidding strategies. This could affect the final price of the work being performed. 13.2.15. Construction and Contracting Aspects The following aspects of the contract strategy and administration will affect the bid (and final) price and should be carefully considered: • Extraordinary phasing constraints or requirements; • Onerous or unusual contract terms and conditions; • Any owner reputation for payment and for processing changed conditions claims; and, • Owner reputation for prompt payment. Susitna-Watana Hydroelectric Project Alaska Energy Authority FERC Project No, 14241 Page 13-11 December 2014 • w f