.container{max-width:1400px;margin:0 auto;background:#fff;border-radius:20px;box-shadow:0 20px 60px #0000004d;overflow:hidden}.content{padding:40px}.section{margin-bottom:50px;padding:30px;background:#f8f9fa;border-radius:15px;box-shadow:0 4px 6px #0000001a}.section h2{color:#1e3c72;font-size:2em;margin-bottom:20px;padding-bottom:10px;border-bottom:3px solid #667eea}.section h3{color:#2a5298;font-size:1.5em;margin:25px 0 15px}.icon{font-size:2em;margin-right:10px}@media (max-width: 1024px){.container{border-radius:15px}.content{padding:30px}.section{padding:25px;margin-bottom:35px}.section h2{font-size:1.75em}.section h3{font-size:1.3em}}@media (max-width: 768px){.container{border-radius:10px}.content{padding:20px}.section{padding:20px;margin-bottom:25px;border-radius:10px}.section h2{font-size:1.5em;border-bottom-width:2px}.section h3{font-size:1.2em;margin:20px 0 12px}.icon{font-size:1.5em;margin-right:8px}}@media (max-width: 480px){.container{border-radius:5px}.content{padding:15px}.section{padding:15px;margin-bottom:20px}.section h2{font-size:1.3em;margin-bottom:15px}.section h3{font-size:1.1em;margin:15px 0 10px}.icon{font-size:1.3em;margin-right:5px}}@media print{.container{box-shadow:none}}.header{background:linear-gradient(135deg,#1e3c72,#2a5298);color:#fff;padding:40px;text-align:center}.header h1{font-size:2.5em;margin-bottom:10px;text-shadow:2px 2px 4px rgba(0,0,0,.3)}.header .subtitle{font-size:1.2em;opacity:.9}@media (max-width: 768px){.header{padding:30px 20px}.header h1{font-size:1.8em}.header .subtitle{font-size:1em}}@media (max-width: 480px){.header{padding:20px 15px}.header h1{font-size:1.5em;margin-bottom:8px}.header .subtitle{font-size:.85em;line-height:1.4}}.alert-banner{background:#dc3545;color:#fff;padding:20px;text-align:center;font-size:1.3em;font-weight:700;border-bottom:5px solid #a71d2a}@media (max-width: 768px){.alert-banner{padding:15px;font-size:1.1em;border-bottom-width:3px}}@media (max-width: 480px){.alert-banner{padding:12px 10px;font-size:.95em;line-height:1.4}}.finding-card{background:#fff;padding:25px;border-radius:10px;border-left:5px solid #dc3545;box-shadow:0 4px 8px #0000001a;transition:transform .3s}.finding-card:hover{transform:translateY(-5px)}.finding-card.high{border-left-color:#dc3545}.finding-card.medium{border-left-color:#ffc107}.finding-card.low{border-left-color:#28a745}.finding-card.critical{border-left-color:#dc3545}.finding-card h4{font-size:1.2em;margin-bottom:10px;color:#1e3c72}.finding-card .amount{font-size:1.8em;font-weight:700;color:#dc3545;margin:10px 0}.priority-badge{display:inline-block;padding:5px 15px;border-radius:20px;font-size:.9em;font-weight:700;margin-bottom:10px}.priority-critical{background:#dc3545;color:#fff}.priority-high{background:#ffc107;color:#333}.priority-medium{background:#17a2b8;color:#fff}.priority-low{background:#28a745;color:#fff}@media (max-width: 768px){.finding-card{padding:18px}.finding-card h4{font-size:1.1em}.finding-card .amount{font-size:1.5em}.priority-badge{padding:4px 12px;font-size:.85em}}@media (max-width: 480px){.finding-card{padding:15px;border-left-width:3px}.finding-card h4{font-size:1em}.finding-card .amount{font-size:1.3em}.priority-badge{padding:3px 10px;font-size:.8em}}.summary-intro{font-size:1.1em;margin-bottom:20px}.critical-findings{display:grid;grid-template-columns:repeat(auto-fit,minmax(300px,1fr));gap:20px;margin:20px 0}.financial-table{width:100%;border-collapse:collapse;margin:20px 0;background:#fff;box-shadow:0 2px 4px #0000001a;overflow-x:auto;display:block}.financial-table th{background:#1e3c72;color:#fff;padding:15px;text-align:left;font-weight:700}.financial-table td{padding:12px 15px;border-bottom:1px solid #ddd}.financial-table tr:hover{background:#f5f5f5}.fund-balance{font-size:1.3em;font-weight:700}.fund-balance.deficit{color:#dc3545}.fund-balance.healthy{color:#28a745}.status-ok{color:#28a745;font-weight:700}.status-warning{color:#ffc107;font-weight:700}.status-critical{color:#dc3545;font-weight:700}@media (max-width: 768px){.financial-table{font-size:.9em}.financial-table th,.financial-table td{padding:10px 8px}.fund-balance{font-size:1.1em}}@media (max-width: 480px){.financial-table{font-size:.8em}.financial-table th,.financial-table td{padding:8px 5px;white-space:nowrap}.fund-balance{font-size:1em}}.action-list{list-style:none;margin:20px 0}.action-list li{background:#fff;padding:15px;margin:10px 0;border-radius:8px;border-left:4px solid #667eea;box-shadow:0 2px 4px #0000001a}.action-list li:before{content:"⚠️ ";margin-right:10px}@media (max-width: 768px){.action-list li{padding:12px;margin:8px 0;font-size:.95em}}@media (max-width: 480px){.action-list{margin:15px 0}.action-list li{padding:10px;margin:8px 0;font-size:.9em;border-left-width:3px}.action-list li:before{margin-right:8px}}.chart-container{background:#fff;padding:20px;border-radius:10px;margin:20px 0;box-shadow:0 4px 8px #0000001a}.bar-chart{display:flex;flex-direction:column;gap:15px}.bar-item{display:flex;align-items:center;gap:15px}.bar-label{min-width:200px;font-weight:700;color:#333}.bar-value{flex:1;height:40px;background:linear-gradient(90deg,#667eea,#764ba2);border-radius:5px;display:flex;align-items:center;padding:0 15px;color:#fff;font-weight:700;position:relative;overflow:hidden}.bar-overcharged{background:linear-gradient(90deg,#dc3545,#c82333)}.expenditures-table{width:100%;border-collapse:collapse;margin:20px 0;background:#fff;box-shadow:0 2px 4px #0000001a}.expenditures-table th{background:#1e3c72;color:#fff;padding:15px;text-align:left;font-weight:700}.expenditures-table td{padding:12px 15px;border-bottom:1px solid #ddd}.expenditures-table tr:hover{background:#f5f5f5}@media (max-width: 1024px){.bar-label{min-width:150px;font-size:.95em}.bar-value{padding:0 12px;font-size:.9em}}@media (max-width: 768px){.chart-container{padding:15px;margin:15px 0}.bar-chart{gap:12px}.bar-item{flex-direction:column;align-items:flex-start;gap:8px}.bar-label{min-width:100%;font-size:.9em}.bar-value{width:100%;height:35px;padding:0 10px;font-size:.85em}.expenditures-table{font-size:.9em;overflow-x:auto;display:block}.expenditures-table th,.expenditures-table td{padding:10px 8px}}@media (max-width: 480px){.chart-container{padding:12px}.bar-chart{gap:10px}.bar-item{gap:6px}.bar-label{font-size:.85em}.bar-value{height:30px;padding:0 8px;font-size:.8em}.expenditures-table{font-size:.8em}.expenditures-table th,.expenditures-table td{padding:8px 5px;white-space:nowrap}}.bylaw-source{font-size:1.1em;margin-bottom:20px;color:#856404}.bylaw-violation{background:#fff3cd;border:2px solid #ffc107;padding:20px;border-radius:10px;margin:15px 0}.bylaw-violation h4{color:#856404;margin-bottom:10px}.issue-counter{display:inline-block;background:#dc3545;color:#fff;width:30px;height:30px;border-radius:50%;text-align:center;line-height:30px;font-weight:700;margin-right:10px}.revenue-loss{margin-top:30px;padding:20px;background:#fff3cd;border-radius:10px;font-weight:700}.problems-table{width:100%;border-collapse:collapse;margin:20px 0;background:#fff;box-shadow:0 2px 4px #0000001a}.problems-table th{background:#1e3c72;color:#fff;padding:15px;text-align:left;font-weight:700}.problems-table td{padding:12px 15px;border-bottom:1px solid #ddd}.problems-table tr:hover{background:#f5f5f5}.analysis-box{background:#fff3cd;padding:15px;border-radius:8px;margin:15px 0}.unit-issues-list{margin:15px 0 15px 30px;font-size:1.1em}.governance-card{background:#fff;padding:25px;border-radius:10px;border-left:5px solid #ffc107;box-shadow:0 4px 8px #0000001a;margin:20px 0}.governance-card.medium{border-left-color:#ffc107}.governance-card.low{border-left-color:#28a745}.governance-card h4{font-size:1.2em;margin-bottom:10px;color:#1e3c72}.governance-card p{margin:10px 0}.vendor-intro{font-size:1.1em;margin-bottom:20px}.vendor-table{width:100%;border-collapse:collapse;margin:20px 0;background:#fff;box-shadow:0 2px 4px #0000001a}.vendor-table th{background:#1e3c72;color:#fff;padding:15px;text-align:left;font-weight:700}.vendor-table td{padding:12px 15px;border-bottom:1px solid #ddd}.vendor-table tr:hover{background:#f5f5f5}.total-row{background:#fff3cd;font-weight:700}.critical-questions{background:#fff3cd;padding:20px;border-radius:10px;margin:20px 0;font-size:1.1em}.questions-list{margin:15px 0 15px 30px;font-size:1.05em}.immediate-action{background:#dc3545;color:#fff;padding:20px;border-radius:10px;margin:20px 0;font-size:1.1em}.immediate-action div{margin:5px 0}.savings-box{background:linear-gradient(135deg,#28a745,#20c997);color:#fff;padding:30px;border-radius:15px;text-align:center;margin:30px 0;box-shadow:0 8px 16px #0003}.savings-box h3{color:#fff;font-size:2em;margin-bottom:15px}.savings-box .amount{font-size:3em;font-weight:700;text-shadow:2px 2px 4px rgba(0,0,0,.3)}.savings-note{font-size:1.2em;margin-top:15px}.savings-table{width:100%;border-collapse:collapse;margin:20px 0;background:#fff;box-shadow:0 2px 4px #0000001a}.savings-table th{background:#1e3c72;color:#fff;padding:15px;text-align:left;font-weight:700}.savings-table td{padding:12px 15px;border-bottom:1px solid #ddd}.savings-table tr:hover{background:#f5f5f5}.savings-amount{font-size:1.2em;color:#28a745;font-weight:700}.benefits-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(250px,1fr));gap:15px;margin:20px 0}.benefit-card{background:#fff;padding:20px;border-radius:10px;border-left:5px solid #28a745}.timeline{position:relative;padding-left:40px;margin:30px 0}.timeline:before{content:"";position:absolute;left:15px;top:0;bottom:0;width:3px;background:#667eea}.timeline-item{position:relative;margin-bottom:30px;padding:20px;background:#fff;border-radius:10px;box-shadow:0 2px 4px #0000001a}.timeline-item:before{content:"";position:absolute;left:-33px;top:20px;width:15px;height:15px;border-radius:50%;background:#667eea;border:3px solid white;box-shadow:0 0 0 3px #667eea}.timeline-list{margin:10px 0 0 20px}@media (max-width: 768px){.timeline{padding-left:30px;margin:20px 0}.timeline:before{left:10px;width:2px}.timeline-item{padding:15px;margin-bottom:20px}.timeline-item:before{left:-25px;top:15px;width:12px;height:12px}.timeline-list{margin:10px 0 0 15px;font-size:.95em}}@media (max-width: 480px){.timeline{padding-left:20px;margin:15px 0}.timeline:before{left:5px}.timeline-item{padding:12px;margin-bottom:15px;font-size:.9em}.timeline-item:before{left:-17px;top:12px;width:10px;height:10px;border-width:2px;box-shadow:0 0 0 2px #667eea}.timeline-list{margin:8px 0 0 10px;font-size:.9em}}.critical-warning{background:#dc3545;color:#fff;padding:20px;border-radius:10px;font-size:1.2em;margin:20px 0}.insurance-table{width:100%;border-collapse:collapse;margin:20px 0;background:#fff;box-shadow:0 2px 4px #0000001a}.insurance-table th{background:#1e3c72;color:#fff;padding:15px;text-align:left;font-weight:700}.insurance-table td{padding:12px 15px;border-bottom:1px solid #ddd}.insurance-table tr:hover{background:#f5f5f5}.earthquake-row{background:#fff3cd}.impact-explanation{background:#fff3cd;padding:20px;border-radius:10px;margin:20px 0}.impact-explanation h3{margin-bottom:10px}.impact-explanation p{font-size:1.1em;margin:10px 0}.questions-table{width:100%;border-collapse:collapse;margin:20px 0;background:#fff;box-shadow:0 2px 4px #0000001a}.questions-table th{background:#1e3c72;color:#fff;padding:15px;text-align:left;font-weight:700}.questions-table th:first-child{width:30px}.questions-table td{padding:12px 15px;border-bottom:1px solid #ddd}.questions-table tr:hover{background:#f5f5f5}.conclusion-grid{display:grid;grid-template-columns:1fr 1fr;gap:30px;margin:30px 0}.good-news-header{color:#28a745}.challenges-header{color:#dc3545}.conclusion-list{margin:15px 0 0 20px;font-size:1.05em}.path-forward{background:linear-gradient(135deg,#667eea,#764ba2);color:#fff;padding:40px;border-radius:15px;margin:30px 0;text-align:center}.path-forward h3{color:#fff;font-size:2em;margin-bottom:20px}.path-forward p{font-size:1.3em;line-height:1.8}.bottom-line{font-size:1.2em;text-align:center;margin:30px 0;padding:30px;background:#f8f9fa;border-radius:10px;border:3px solid #667eea}.consultants-grid{display:grid;grid-template-columns:1fr 1fr;gap:20px;margin:20px 0}.consultants-card{background:#fff;padding:20px;border-radius:10px}.consultants-card.immediate{border:2px solid #dc3545}.consultants-card.immediate h3{color:#dc3545}.consultants-card.short-term{border:2px solid #ffc107}.consultants-card.short-term h3{color:#856404}.consultants-card ul{margin:10px 0 0 20px}@media (max-width: 768px){.consultants-grid{grid-template-columns:1fr;gap:15px}.consultants-card{padding:15px}.consultants-card h3{font-size:1.2em}}@media (max-width: 480px){.consultants-grid{margin:15px 0;gap:12px}.consultants-card{padding:12px}.consultants-card h3{font-size:1.1em}.consultants-card ul{margin:8px 0 0 15px;font-size:.9em}}.footer{background:#1e3c72;color:#fff;padding:30px;text-align:center}.footer h3{margin-bottom:10px}.footer p{margin:10px 0}.disclaimer{margin-top:20px;font-size:.9em;opacity:.8}@media (max-width: 768px){.footer{padding:25px 20px}.footer h3{font-size:1.2em}.footer p{font-size:.95em}.disclaimer{font-size:.85em}}@media (max-width: 480px){.footer{padding:20px 15px}.footer h3{font-size:1.1em}.footer p{font-size:.9em;line-height:1.5}.disclaimer{font-size:.8em;margin-top:15px}}*{margin:0;padding:0;box-sizing:border-box}body{font-family:Segoe UI,Tahoma,Geneva,Verdana,sans-serif;line-height:1.6;color:#333;background:linear-gradient(135deg,#667eea,#764ba2);padding:20px;min-height:100vh}@media (max-width: 768px){body{padding:10px}}@media (max-width: 480px){body{padding:5px}}@media print{body{background:#fff;padding:0}}
