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HomeMy Public PortalAbout13-8530 Florida Retirement System Sponsored by: City Manager RESOLUTION NO. 13-8530 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF OPA-LOCKA, FLORIDA, TO AUTHORIZE THE CITY MANAGER TO ARRANGE FOR THE INPUT AND PAYMENT OF PRIOR PERIOD FLORIDA RETIREMENT SYSTEM (FRS) CONTRIBUTIONS AND DELINQUENT FEES FOR ELECTED OFFICIALS FOR THE PERIOD OF JANUARY 1, 2003 THROUGH NOVEMBER 30,2012,IN AN AMOUNT ESTIMATED NOT TO EXCEED $50,000, PAYABLE FROM ACCOUNT 10- 511220; PROVIDING FOR INCORPORATION OF RECITALS; PROVIDING FOR AN EFFECTIVE DATE WHEREAS, the City was notified by the Department of Management Services that the contribution for Elected Officials for participation in the Florida Retirement System (FRS)is due for the period of January 1981 thru April 2012; and WHEREAS,from January 1981 to 2003,the City reported Elected Officials as employees, and contributions for the Elected Officials were submitted during said period; and WHEREAS,the Elected Officials were removed from the payroll in 2003; and WHEREAS, contribution to the FRS for Elected Officials are owed for the period 2003 through 2012, as in 2012 an IRS Audit notified the City that Elected Officials should be on the payroll; and WHEREAS,the City is responsible to submit the 2003 through 2012 contributions to the FRS,and any prior year adjustments(including delinquent fees),with the January 2013 report;and WHEREAS, the City Commission of the City of Opa-locka desires to comply with the Department of Management, and authorize the City Manager to make the contribution to the Federal Retirement System as required for the Elected Officials. Resolution No. 13-8530 NOW,THEREFORE,BE IT DULY RESOLVED BY THE CITY COMMISSION OF THE CITY OF OPA-LOCKA, FLORIDA: Section 1. The recitals to the preamble herein are incorporated by reference. Section 2. The City Commission of the City of Opa-locka,Florida,hereby authorizes the City Manager to arrange and make the appropriate contributions,and delinquent fees to the FRS,as required for Elected Officials,for the periods including January 1,2003 to November 30,2012,in an amount estimated not to exceed $50,000, payable from account 10-511220. Section 3. This Resolution shall take effect immediately upon adoption. PASSED AND ADOPTED this 23rd day of January, 2013. -� (J€24_,L,1- ,/ Y' • AYLOR M• OR Attest to: J n anna Flores ty Clerk Approved as to form and legal suffic'e/4y: 11/)')7/1 /'■ PO I Joseph S. 'filer G; EENSP 9 O MARDER PA tty Attorney Moved by: COMMISSIONER HOLMES Seconded by: VICE MAYOR KELLEY Commission Vote: 4-0 Commissioner Holmes: YES Commissioner Johnson: NOT PRESENT Commissioner Santiago: YES Vice-Mayor Kelley: YES Mayor Taylor: YES MI w 09 a\" !�/ . ` City of Opa-Locka Agenda Cover Memo Commission Meeting January 23 2013 Item Type: Resolution Ordinance Other Date: xx (EnterX in box) Fiscal Impact: Ordinance Reading: 1st Reading 2nd Reading (Enter X in box) Yes No (Enter X in box) $50,000.00 Public Hearing: Yes No Yes No XX (EnterX in box) X Funding Source: (Enter Fund&Dept) Advertising Requirement: Yes No (Enter Acct No.) Gen-Govt (EnterXin box) XXX Retirement 10-511220 Contract/P.O.Required: Yes No RFP/RFQ/Bid#: (Enter X in box) XXX N/A Strategic Plan Related Yes No Strategic Plan Priority Area: Strategic Plan Obj./Strategy: (list the (Enter X in box) specific objective/strategy this item will address) Enhance Organizational p XXX Bus.&Economic Dev p Public Safety p Quality of Education 0 Qual.of Life&City Image = Communcation t] Sponsr Name Kelvin Baker Department: City Manager Short Title: Resolution authorizing the City Manager to submit prior period contributions and estimated delinquent fees ( $30,498.80 +$11,536.99 = $42,860.79) for Elected Officials for the time period 2002 to 04/30/2012 in an amount not to exceed $50,000. In addition an initial 5% penalty($1,566.19) has been included bringing the total amount to $44,426.98. However, please note that these calculations are based entirely on information obtained through the Department of Management Services and may be increased slightly beyond the estimated amount shown. Staff has provided their best estimate of the amounts due and have confirmed the accuracy of the calculations. See attached spreadsheet. Staff Summary: Due to the findings of an IRS audit the City was contacted by the Department of Management services in regards to outstanding contributions due for Elected Officials of the City for the above period. Staff researched the dates in question and performed calculations for each elected official serving during the period in question. Prpi!d Action: Staff recommends that the prior period contributions be entered as prior period adjustments and paid with the January 2013 FRS contributions. The Department of Management Services will then calculate the delinquent fees and invoice the City accordingly. The combined contributions and delinquent fees are estimated not to exceed $50,000. Attachment: Agenda Item Summary Spreadsheet LO aty q� s tWoraki/ Memorandum TO: Mayor Myra L. Taylor Vice-Mayor Joseph L. Kelley Commissioner Timothy 'Nimes i Commissioner Dorothy Jo i so i Commissioner Luis Santia. FROM: Kelvin L. Baker City Manag DATE: January 15, 2013 RE: Agenda Item—Authorization for Payment of Prior Period FRS Contributions and delinquent fees Request: A RESOLUTION OF THE CITY OF OPA-LOCKA, FLORIDA AUTHORIZING THE CITY MANAGER TO ARRRANGE FOR INPUT AND PAYMENT OF PRIOR PERIOD FRS CONTRIBUTIONS AND DELINQUENT FEES FOR ELECTED OFFICIALS FOR THE PERIOD JANUARY 1, 2003 THROUGH NOVEMBER 30, 2012 IN AN AMOUNT NOT EXPECTED TO EXCEED $50,000 FROM ACCOUNT NUMBER 10- 511220. Description: On October 5, 2012, the Human Resources Department received notification from the Department of Management Services (See attached) that the City had not reported their elected officials for participation in the Florida Retirement System (FRS) and that contributions were due from January 1981 to April 2012. However, from January 1981 to December 31, 2012, the City was reporting the Elected Officials as employees and submitting the required contributions to the FRS. Therefore contributions are only due for the period 2003-2012. Human Resources researched the available records and found that prior to 2002, all employees including Elected Officials were reported through the payroll and all contributions were submitted to FRS. In 2003, Elected Officials were removed from the payroll and began receiving 1099 Forms for their salary compensation. This continued until the IRS notified the City during an audit that the Elected Officials were considered as employees and should be paid through the payroll system. The IRS indicated that the Elected Officials earnings were subject to the same taxes as regular employees. The City complied with the IRS findings and began reporting Elected Officials as employees in April 2012, which alerted the Florida Retirement System. In order to comply with the FRS requirements, the City needs to submit the prior period adjustments and payment with the January 2013 retirement report. In addition, the City will need to pay the delinquent fees associated with the prior period adjustments upon receipt of the invoice. The invoice cannot be generated until the prior period adjustments are entered and submitted. Financial Impact: $50,000 - This is an unbudgeted item which will be addressed as a part of the 2013 Budget Amendment process. Implementation Timeline: If approved the contributions in the amount of$30,498.80 would be inputted as a part of the retirement contribution report for the January, 2013 contributions which will be entered and submitted the first week of February 2013. Upon receipt of the contributions, the Department of Management Services will submit an invoice for delinquent fees (estimated amount $11,536.99). The estimated total of the contributions and the delinquent fees is not expected to exceed $50,000. However, please note that these calculations are based entirely on information obtained through the Department of Management Services and may be increased slightly beyond the estimated amount shown. Legislative History: Ordinance 8-12, Resolution 01-6284 Recommendation(s): Staff recommends approval to input and submit prior period contributions and to pay delinquent invoice when received from Department of Management Services. Analysis: Staff prepared calculations for prior period contributions for Elected Officials and the accompanying delinquent fees. Attachments: Letter from Department of Management Services, Summary of Calculations, Ordinance 9-12 and Resolution 01-6284 PREPARED BY: Shirley Freeman, Human Resources Director M O O O M .--I d\• 00 (• 00 .--I O \O O O O C O O ‹;, \O N p A .--1 .-. ,--- ---- M N M 00 V') ' (• kn Oh O\ N ---y 64 EA 69 69 Z' O O O 000 N VD T g D 000 C C N r C" : ,— N N N N N kn T3 • 0.0 .-■ N N N .--1 A a 0 6'`} 6S, C, 71- cro N 000 C" O p 0-0 000 000 000 O 1- N C" N E C. •-, oo .-. .-, — N ' � •V CI Q E r"' M `O `O `O M O .-� �" M co W V 69 6.4 69 ei Ts r -, O O O O O O 1n•clo N y Z O O O O O O Cl Vj V; In In •--- y O © . ' `O `O N % — M 0 L .-+ .--I .--1 .--I ,. 00 W 6, : U O C W 6R p p- 69 CC e 00 =: �iOO N N N N N N N OG F� M M M M M N L" , RI O\ C O\ O\ C N I O\ C u M 0 kn kn n n 'r CIDaF N N fAl 69 O ---i U ° �"" 00 N 00 00 0000 0000 0000 N N .� .� I 61 o A� ,..S. .0 0 0 Cr 0 0 N 0. s. d- O o h rte,, A N CA c W U 6R . EO O O O O O OO 0 in• � I V'1 kr; \o I 4 V. ^'" - .-- C" -� -- - -� -- amm i.i .-- .-- .--i .--. .--- in E la W V 69 9 6 N O O cn 'CS y _ c. • H � �' a . co tt W L H C7 .° H H kr) V" RG"'y xs r. RICK SCOTT DEPARTMENT OF MANAGEMENT CRAIG J.NICHOLS Governor SERVICES Secretary October 3, 2012 MS LUZ NATAL CITY OF OPA LOCKA 780 FISHERMAN ST HR -4TH FLOOR OPA LOCKA FL 33054 Dear Ms. Natal: Due to a recent inquiry, it has been discovered that the City of Opa-Locka has not reported their elected officials for participation in the Florida Retirement System. After reviewing Ordinance No. 8-12, it's the Division's decision that the compensation paid to the Mayor, Vice Mayor, and City Commissioners is subject to retirement contributions. After reviewing Resolution No. 01-6284, your City designated elected officials of the City the opportunity to participate in the Elected Officers' Class. Contributions and prior period adjustments are due for all of your elected officials. Adjustments prior to January 1, 2002, should be reported as the regular class rate. Adjustments on or after January 1, 2002, are due at the elected officers rate. Questions concerning the reporting of contributions should be directed to the Division's Contributions section at 877-FRS-1 CON (877-377-1266) or (850) 488-6011. Sincerely, (7/ Jason Guido Benefits Specialist cc: Timothy Holmes/ Dorothy Johnson Gail Miller Myra Taylor Rose Tydus Contributions Division of Retirement I Bureau of Enrollment and Contributions I Enrollment Section P.O. Box 9000 I Tallahassee, Florida 32315-9000 I Toll Free: 877.377.3675 I Tel: 850.488.8837 I Fax: 850.410.2196 www.frs.myflorida.com Zuacrtintrirt IS. ...iL iTl E3asis __--1'1_ rta-z.A..Z7 2z:2-vice -.air2 Cat? rt -+--r = -_.= - C=1 2.=�:�T Th i s as ;In rs e c=.a ur ;ter Cstche r 3, 1 3a. as _n whether the City is xc z:_ to =Epnrt reti et en 1- - pensticn paaLl the City's 'mot Z"T.d.Er Z l i rules. l-i r-t -^ -s the tointo saIr=y paid a =f7ther, i cl d it r7erti--,Ppa7=ents amd hTm m s taiB z a salary fund. as repr± n t-. the F-mr1nyer on the PA= 13-2_ — -. r -a a in CrJ a ence =0. 2-.12. it is the Division's nn's i$=risizn the conpansation paid the 1-layer and City Cc:mission is bait retirement end vial security contributions. In view n1 this dzniszzn. the City should pay all invoices regardirrl retire nt .7..,tr::_tiar_s fez the City officials cemmere r E 7.t in:1 retlrerent z en'tributions with the mart =a;rt ' . Sincerely. Ss_n .s Supervisor Enyolinvent Unit 2.7,?C cc: Wit) Ecnn1.nci O 11 • RECEIVED OCT 13 1981 „ eik r&I- gre 0C' * r / • . . VA mi'LW _ - turtua --- October 9, 1981 + • P29 ri ci b 7 5 Mr. Andy Snuggs Enrollment Supervisor ___ _J SPATE OF FLORIDA Division of Retirement Room 530 Carlton Building Tallahassee, Florida 32301 Dear Mr. Snuggs: As per your request, please find a copy of our City Charter and subsequent amending ordinance as they relate to compensation to our Mayor and City Commission members. Trusting this will be satisfactory, I am, , Litfl I Very truly yours, )1S0•13,..e., 266/ ("1—bM1 Muriel Basis Administrative Service Specialist PERSONNEL DEPARTMENT /MB:pbm Encl. 2 17) (1C) ' d1( tii-ittettL6a t) 11110 O Si !) li ;j EFFECTIVE DATE: M 4 UKa ORDINANCE NO. 8-12 • ORDINANCE AMENDING SECTION 2-1U OF THE CODE • OF ORDINANCES; PROVIDING FOR MAYOR AND CO?i- MISSION COMPENSATION: ESTABLISHING MONTHLY COMPENSATION; REPEALING ALL ORDINANCES OR PARTS Or ORDINANCES IN CONFLICT; EPFECTIVE DATE . WHEREAS, the Charter of the City of Oee-l.r,cka reeeires that the compensation and ezpen;,ee of the -.a':,y;. a n_ ;o•-n_s-, sioneee 'ae established by Ordinance, eeu IT .. .as, Section 2-10 of the Code of Cd:d:_:a ces hereto- • fore been enacted pursuant to former section 7 of the charter of the City of Opa-locka, and ' WHEREAS, the City Commission finds that it is prover for the compensation of the Mayor and Commissioners be established at the rate set forth below for the balance of the fiscal year • . 1980/1981 and that the 'differences between the compensation . established herein and established in the budget for 1980/1981 fiscal year, be adjusted by appropriate budget transfers. • NOW, THEREFORE, THE. COMMISSXON OP THE CITY OF OPA-LOCICA • HEREBY ORDAINS: Section 1. That Section 2-10,Compensation, be and the same is hereby amended to read as follows: • Sec. 2-10 Compensation. Pursuant to the provisions of section 7 of • the charter of the City there is hereby prescribed as the compensation to be received by the mayor the sum of three he dred dollars per month and to be received by each member of the City Commission the sum c` three hundred dollars per month twee -==ve-ee=,ars .Cer--eaele-ret,.r}ar--e-r.-s Yeel meei -, as salary for their respective offices, et__-.:_?--by-the mayor-eede indvidual-membeie-sf---ze-ey cemmisazen; provided, however, that no individual commissioner nor the aver shall receive compensation from the city in excess of the amounts set forth herein ===ty-dollars for any month pursuant to the provisions of this section. Sept-ion 2. That all ordinances or parts of ordinances in conflict herewith be and the same are hereby repealed insofar as they are in conflict. Section 3. That this ordinance .,hall take effect in the manner provided by law, payment of the first Mayor and Commission salary to be effective beginning with the month of June, 1981. • . . • 4111 • • s/Willie F. Logan MAYOR ATTEST: APPROVED AS TO FOR.::: _s/l.o se Tydu:: CITY CLERK y s/Albert L. Weintraub • • . CITY ATTORNEY • • COMMISSION VOTE,: 4-1 • Commissioner Robbins: Yes Commissioner Puller: Yes • Commissioner McKenna: No Vice Mayor Knapp: Yes • Mayor Logan: Yes • • • • • • • • • • 1/Words stricken through shall he deleted. Underscored words constitute the amendment proposed. All other provisions are now in effeci: and shall remain unchanged. • • ■ air f / , i §2-a OPA-LOCKA CODE §2-10 +4- °;'' i provided, however, that no person shall be allowed to discuss Y any motion, -- petition or proposed ordinance until the provi- sions of this section have been complied with. (8) Regular meeting of the commission shall begin at 8:00 "' p.m. on the second and forth Wednesdays of each month. ' In the event such days fall on a legal or national then the time of such regular meeting shall be determa mined ` by a majority of the commission. Special meetings may be I ' proposed by any member of the commission or by the city ,_; manager by giving each commissioner written notice at least six (6) hours prior to the time of the meeting. Such notice, of which receipt must be given by each commission- :.', er, shall state the purpose enumerated in th noce shall be transacted at such business et ,1 ing. No special meeting shall be called unless a majority of the commission signifies its approval in writin t 4. 168, 1, 12-11-52; Ord. No. 444, g (ord. No. §§ 1, 2, 7-28 fi0; Ord. No. 453, §§ 1, 2, 9-22-60; Ord- No. 543, §§ 1, 2, 10.11-26. Ord. E No. 939, § 9-26-68; Ord. No. 945,20, § 1, 5-28-70; Ord. No. 72-34, § 1, 10-13-72; Ord. No. 72- 40, § 1, 12-4-72; Ord- No. 73-42, § 1, 12-11-73; Ord. No. 74- 32, §§ 1, 7-9.74; Ord. No. 75-6, § 1, 2-11-75; Ord. No. 76-14, ' § 1,5-12-76; Ord.No.78-19,§ 1,6-28-78) ` i Charter reference--For authority of commission to determine its own ` rules and order of procedure,see§21, i Sec. 2-9. Quorum. , The presence of three (3) or more members of the city com- mission at any regular meeting and at such special meetings ' as may from time to time be legally held, shall constitute a quorum for the transaction of such business as may prop- erly come before the commission. A majority vote of the corn- } mission shall be necessary for the adoption of any resolution or ordinance. (Ord. No. 5, 6-15-26) Sec. 2-10. Compensation. Pursuant to the provisions of section 7 of the charter of the ' city there is hereby prescribed as the compensation to be re- C I, ii Stipp.No.62 90.4 c- - Sa• - t � ' 9 •L '4e'4,7-4:'',:'':t. 'hA y;:. �.. r` "., • i'd 1 - - ,- k i ,- f : \ § 2-10 ADMINISTRATION ¢ 2-11 I i , r ceived by the mayor and each member of the city commission the sum of twenty-five dollars for each regular or special meeting attended by the mayor and individual members of , the city commission; provided, however, that no individual R commissioner nor the mayor shall receive compensation from t the city in excess of fifty dollars for any month pursuant to the provisions of this section. (Ord. No. 145, § 1, 6-14-51) Sec. 2-11. Expenses for mayor and commissioners. . r In addition to the compensation set forth in section 2-10 t , there is herein prescribed and provided an expense account - i,' for the mayor and commissioners for reimbursement of mon- ies expended pursuant to commission authorization by the mayor or commissioners on city business or for city purposes, as follows: (a) No commissioner or the mayor shall be reimbursed more than the sum of twenty-five dollars ($25.00) per day for food, transportation, tips or other personal l matters while on city business outside of the city limits of the City of Opa-locka. Per diem reimburse- ment as provided herein shall be effective only during ° •,i . i the period of time necessary to attend, transact city = business and return to the City of Opa-locks. , , (b) Lodging, transportation, fees and other direct costs ! shall be charged to the City of Opa-locka and paid di- ! I redly by the city only against invoices approved by the city manager. (c) Reimbursement shall be itemized on the "account pay- ;i , able"for the month incurred. 'k (d) The mayor, in addition to the compensation set forth in paragraphs (a), (h) and (c) of this section, may re- ceive reimbursement of monies expended during each 1 7. monthly period, not to exceed the sum of two hundred dollars ($200.00) per month, for monies paid for publi- cations (subscriptions), dues, food and drink for digtii- taries and public officials, cleaning, gasoline, transpor- tation, communications and other similar and related Y expenses incurred in the performance of the duties of mayor,provided: f • (1) A voucher, in a form prepared by the city man- ager, is executed by the mayor setting forth the . nature of the expense and the purpose therefor. (2) Receipts are attached, if available, or estimates of gasoline based on mileage. (Ord. No. 145, § 2, 6-14- ., a_r,-. Sapp.No.54 ' 90.5 • z • 1 § 2.11 OPA-LOSA CODE 16''``}J • 51;Ord.No.73-8, § 1, 1-19-73; Ord. No.74-46, § 1, 12-10-74; Ord. No. 75-29, § 1, 7-23-75) Sec. 2-11.1. Special meetings during time of public unrest • or other emergency. In the event the city manager of the City of Opa-locka de- . Glares that a state of public unrest or emergency exists with- in the city, such declaration shall be served upon each of the members of the city commission by telephonic notice or by written notice.Upon receipt of said notice, each commissioner • shall appear at the city commission room within one hour, *. ,• and the commission shall convene itself in a special meeting for the purpose of passing such ordinances, motions, or reso- lutions as may be necessary to deal with the said matter of public unrest or declared emergency. The special meeting may be adjourned or recessed from • time to time, subject to being reconvened by notice from the d city manager or any individual commissioner by notice as set • .: , forth above. The commission may require the presence of any city official at said meeting as they may at their discre- tion, deem necessary and proper. Failure to appear at said special meeting pursuant to notice as provided, shall be ex- :ref= `` cused only in the event of disabling illness, failure to receive ~ f notice, impossibility of attendance by virtue of being absent 1 from the city, r other reason as may be approved by the ► remaining mebers of the commission. (Ord. No. 72-24. § 1. 6-26-72) Amendment note--Ord. No. 72-24, § 1, amended this Code by adding provisions designated § 2-12 which provisions were redesignated as • § 2-11.1 inasmuch as this Code already contained a § 2-12 � Sec. 2-11.2. Smoking during commission meetings and re- cesses. t Smoking during any regular commission meeting held in the .commission chambers of the city hall is prohibited. The 1 I commission may, by majority vote, permit smoking during specified times of commission recesses. (Ord. No. 74-15, ; 1. • 4-944) i ' E Sec. 2-11.3. Procedures for organizations, agencies or govern- mental entities requesting assistance from the . city of Opa-locka. (a) All organizations, agencies or governmental entities re- questing monies or other assistance from the City of Opa-lam , Snpp-No.54 90.'6 -'1- , lowommamonft. --- . - / . Resolution No. 01-6 2 8 4 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF OPA-LOCKA,FLORIDA DESIGNATING THE ELECTED OFFICIALS OF THE CITY OF OPA-LOCKA FOR INCLUSION IN THE ELECTED OFFICERS' CLASS (EOC)OF THE FLORIDA RETIREMENT SYSTEM;FURTHER DIRECTING THE CITY MANAGER TO TRANSMIT THIS RESOLUTION TO THE DIVISION OF RETIREMENT FOR ENROLLMENT OF THE ELECTED OFFICIALS WHEREAS, during the 2001 session of the Florida Legislature a law was passed, effective July 1,2001,which allows the governing body of a municipality,by majority vote,to make an irrevocable election to designate all of its elected officials for inclusion in the EOC of the Florida Retirement System; and WHEREAS,EOC membership is desirable for elected officials because of the percentage o rn value earned per year of service(3%); and WHEREAS, legislation by the governing body of the municipality must be enacted") D' later than December 31,2001. z NOW,THEREFORE,BE IT DULY RESOLVED BY THE CITY COMMISSIONceF THE CITY OF OPA-LOCKA,FLORIDA: Section 1. The recitals to the preamble herein are incorporated by reference. Section 2. The elected officials of the City of Opa-locka,Florida are hereby designated for inclusion in the Elected Officers' Class(EOC)of the Florida Retirement System. Section 3. The City Manager is hereby directed to transmit a copy of this Resolution to the Division of Retirement for enrollment of the City of Opa-locka elected officials. PASSED AND ADOPTED this 12 day of DECE L=L-. ,291 I tarAlrf � �• YOR • Attest to: Approved as to form and legal sufficiency: M. irCIT CLERK C O' DAT' Moved by: VICE MAYOR TYDUS g_O , r� Deputy City Clerk of the City-o' Opa-locka, Dade County, F,orfd do hereby certify that this Second by: COMMISSIONER TAYLORIS a true and corn;ct copy of Ke,sclu- .;nN rp- Commission Vote: 5-o OI- oa 39 Commissioner Kelley: YES as sho'r'n t»,:: ; ; 1 records of the City of Qpa-Iocka, Commissioner Taylor: YES Dade County, Fiofftia. Commissioner Miller: YES Given under my hand and seat, this— day, of Vice-Mayor Tydus: YES p _. C0 Mayor Miller: YES Resoludon/EOC r cr �N c__ -4 ti y - z m • • • • 2