4506 Amending Firefighters Retirement SystemOrdinance No. 2019-4506
An Ordinance of the City of Sanford, Florida, Amending Chapter 66,
pensions and retirement, Article III, firefighters' retirement system of
the Code of Ordinances of the City of Sanford, amending Section 66-76,
benefit amounts and eligibility, subsection (c), pre -retirement death,
and subsection (d), disability; amending section 66-79, miscellaneous
provisions; amending section 66-85, reemployment after retirement;
amending section 66-86, deferred retirement option plan; providing for
legislative findings and intent; providing for conflicts; providing for a
savings provision; providing for codification; providing for severability
and providing for an effective date.
Be it Enacted by the People of the City of Sanford, Florida:
Section 1. Legislative findings and intent.
(a). The City Commission of the City of Sanford hereby adopts and incorporates
into this Ordinance the City staff report and City Commission agenda memorandum
relating to this ordinance.
(b). The City of Sanford has complied with all requirements and procedures of
Florida law in processing and advertising this Ordinance.
Section 2. Firefighters' Retirement System. Chapter 66, Article III, Code of
Ordinances of the City of Sanford, is hereby amended to read as follows by amending
Section 66-76, Benefit Amounts and Eligibility, subsection (c), Pre -Retirement Death,
subsections (c)(2)a., b., and c., and subsections (c)(3)a., b., and c.:
(c)(2) a. If the member was vested, but not eligible for normal or early
retirement, and the member's death did not result directly from an
occurrence arising in the performance of duty, the spouse beneficiary
shall receive a benefit payable for ten (10) years, beginning on the
date that the deceased member would have been eligible for early or
normal retirement, or an actuarially equivalent benefit payable for the
spouse beneficiary's lifetime, at the option of the spouse beneficiary.
The benefit shall be calculated as for normal retirement based on the
deceased member's credited service and average final compensation
as of the date of his death and reduced as for early retirement, if
applicable. The spouse beneficiary may also elect to receive an
immediate benefit, payable for ten (10) years or a lifetime benefit,
which is actuarially reduced to reflect the commencement of benefits
prior to the early retirement date.
For the purposes of this Ordinance, underlined type shall constitute additions to the original text, * * * shall
constitute ellipses to the original text and strtikethrrough shall constitute deletions to the original text.
b. If the deceased member was eligible for normal or early retirement,
the spouse beneficiary shall receive a benefit payable for ten (10)
years, beginning on the first day of the month following the member's
death or at the deceased member's otherwise normal retirement date,
or an actuarially equivalent benefit payable for the spouse
beneficiary's lifetime, at the option of the spouse beneficiary. The
benefit shall be calculated as for normal retirement based on the
deceased member's credited service and average final compensation
as of the date of his death and reduced as for early retirement, if
applicable.
C. In any event, if the member's death is caused by the performance of
his duties as a firefighter (in line of duty), the spouse beneficiary shall
receive a benefit payable for ten (10) years or an actuarially
equivalent benefit payable for the spouse beneficiary's lifetime,
beginning on the first day of the month following the member's death.
The benefit shall be calculated as for normal retirement (unreduced)
based on the deceased member's credited service and average final
compensation as of the date of death. The minimum benefit shall be
forty (40) percent of average final compensation. The presumptions
in subsection (d)(2) of this section shall apply in determining whether
a death was in line of duty.
(c)(3) a. If the member was vested, but not eligible for normal or early
retirement and the member's death did not result directly from an
occurrence arising in the performance of duty, the beneficiary will
receive a benefit payable for ten (10) years or an actuarially
equivalent benefit payable for the beneficiary's lifetime. The benefit
will begin by December 31 of the calendar year immediately following
the calendar year in which the member died. The benefit will be
calculated as for normal retirement based on the deceased member's
credited service and average final compensation and actuarially
reduced to reflect the commencement of benefits prior to the normal
retirement date.
b. If the deceased member was eligible for normal or early retirement,
the beneficiary will receive a benefit payable for ten (10) years or an
actuarially equivalent benefit payable for the beneficiary's lifetime,
beginning on the first day of the month following the member's death.
The benefit will be calculated as for normal retirement based on the
deceased member's credited service and average final compensation
as of the date of his death and reduced for early retirement, if
applicable.
C. In any event, if the member's death is caused by the performance of
his duties as a firefighter (in line of duty), the beneficiary shall receive
a benefit payable for ten (10) years or an actuarially equivalent benefit
2
For the purposes of this Ordinance, underlined type shall constitute additions to the original text, * * * shall
constitute ellipses to the original text and strik through shall constitute deletions to the original text.
payable for the beneficiary's lifetime, beginning on the first day of the
month following the member's death. The benefit shall be calculated
as for normal retirement (unreduced) based on the deceased
member's credited service and average final compensation as of the
date of death. The minimum benefit shall be forty (40) percent of
average final compensation. The presumptions in subsection (d)(2) of
this section shall apply in determining whether a death was in line of
duty.
Section 3. Firefighters' Retirement System. Chapter 66, Article III, Code of
Ordinances of the City of Sanford, is hereby amended to read as follows by amending
Section 66-76, Benefit Amounts and Eligibility, subsection (d), Disability, subsection (d)(1),
Disability Benefits On -Duty, subsection (d)(3), Disability Benefits Off -Duty, and adding
subsection (d)(8), Eligibility for Disability Benefits:
{d)(1}
Disability benefits on -duty. Any member who shall become totally and
permanently disabled to the extent that he is unable, by reason of a
medically determinable physical or mental impairment, to render useful and
efficient service as a firefighter, which disability was directly caused by the
performance of his duty as a firefighter, shall, upon establishing the same to
the satisfaction of the board, be entitled to a monthly pension equal to three
and eight -hundredths percent of base pay at the date of disability for each
year of credited service, but in any event the minimum amount to be paid to
the member shall be equal to 60 percent of the base pay of the member at
the date of disability. Notwithstanding the previous sentence, in the event a
member is determined by the board to be disabled in-line of duty and the
disability resulted from the perpetration of an intentional act of violence
directed toward the firefighter and the board reasonably believes the
perpetrator intended to cause great bodily harm or permanent disfigurement
of the firefighter, the minimum amount paid to the member shall be 80
percent of the average final compensation of the member. Tnr.v,� c MiRa ed
(d)(3) Disability benefits off-duty. Any member with five years or more credited
service who shall become totally and permanently disabled to the extent that
he is unable, by reason of medically determinable physical or mental
impairment, to render useful and efficient service as a firefighter, which
disability is not directly caused by the performance of his duties as a
firefighter shall, upon establishing the same to the satisfaction of the board,
be entitled to a monthly pension equal to three and eight -hundredths percent
of base pay at the date of disability for each year of credited service.
3
For the purposes of this Ordinance, underlined type shall constitute additions to the original text, * * * shall
constitute ellipses to the original text and strikethroough shall constitute deletions to the original text.
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a. Terminated persons, either vested or non -vested, are not eligible for
disability benefits.
b. If a member
after filing a
disability bei
C. If a member
medical rea
disability bei
.J
reason other than for
The only exce tion to a., above is:
1. If the
and r
medi(
2. If the
and F
date.
ays after the medical termination
If either d.1., or d.2., above applies, the member's application will be
processed and fully considered by the board.
Section 4. Firefighters' Retirement System. Chapter 66, Article III, Code of
Ordinances of the City of Sanford, is hereby amended to read as follows by amending
Section 66-79, Miscellaneous Provisions, to add subsection (13), Missing Benefit
Recipients:
Missing Benefit Recipients. The System shall fol
in the IRS Emnlovee Plans Compliance Re
Proaram and other applicable IRS auidance to locate anv missina individuals
0
For the purposes of this Ordinance, underlined type shall constitute additions to the original text, * * * shall
constitute ellipses to the original text and s rik hrou hrt keth shall constitute deletions to the original text.
such efforts. the individual cannot be located. the existina procedure of
ue s
Section 5. Firefighters' Retirement System. Chapter 66, Article III, Code of
Ordinances of the City of Sanford, is hereby amended to read as follows by amending
Section 66-85, Reemployment After Retirement:
Sec. 66-85. Reemployment after retirement.
(1) Any retiree under this system,
prGv+ded fey; may be reemployed by any public or private employer, eXGept the .,c+,,, and
may receive compensation from that employment without limiting or restricting in any way
the retirement benefits payable under this system. Notwithstanding the previous sentence,
reemployment by the city shall be subject to the limitations set forth in this section.
(2) After normal retirement. Any retiree who is retired under normal (or early)
retirement pursuant to this system and who is reemployed as a firefighter and, by ViFtl
that reemployment is ineligible to participate in this system, and his benefit shall, upon
being reemployed, be discontinued and benefit payments
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(3) Any retiree who is retired under normal retirement pursuant to this system
who is reemployed by the city in a position other than as a firefighter, shall upon being
reemployed, continue receipt of benefits for the period of any subsequent employment
period.
(4) After early retirement. Any retiree who is retired under early retirement
pursuant to this system and who subsequently becomes an employee of the city in any
capacity, shall discontinue receipt of benefits from the system. If the reemployed person, is
reemaloved as a firefiahter. he shall become a member of the Florida Retirement Svstem
and benefit payments shall
E
For the purposes of this Ordinance, underlined type shall constitute additions to the original text, * * * shall
constitute ellipses to the original text and strikethrough shall constitute deletions to the original text.
remain suspended during any such subsequent employment period. If the reemployed
person is not reemployed as a firefightereligible to paFtiGipate OR this system, that person's
pension benefit payments shall be suspended until the earlier of termination of employment
or such time as the reemployed retiree reaches the date that he would have been eligible
for normal retirement under this system had he continued employment and not elected
early retirement. "Normal retirement" as used in this subsection shall be the current normal
retirement date provided for under this system.
After disability retirement.
Section 66-76(d). Disabilitv ("disability retiree"). may. subiect to
141011LOZ071
or restrict
(5 6) Reemployment of terminated vested persons. Reemployed terminated
vested persons shall not be subject to the provisions of this section until such time as they
begin to actually receive benefits. Upon receipt of benefits, terminated vested persons shall
be treated as normal or early retirees for purposes of applying the provisions of this section
and their status as an early or normal retiree shall be determined by the date they elect to
begin to receive their benefit.
(6 7) DROP participants. Members or -F Retirees who are er were in the deferred
retirement option plan shall, following termination of employment after DROP participation,
have the options provided for in this section for reemployment.
Section 6. Firefighters' Retirement System. Chapter 66, Article III, Code of
Ordinances of the City of Sanford, is hereby amended to read as follows by amending
Section 66-86, Deferred Retirement Option Plan, subsections (f)(8) through (f)(13):
(f) (8) Prevention of esGheat. if the beaFd GaRRet aSGeFtain the whereabeuts of any
person to whom a payment is due undir under DR,oD, the_ Ln).Fd may, RG
eadier than thFee years fFern the date SUGh payment is 0
Z
For the purposes of this Ordinance, underlined type shall constitute additions to the original text, * * * shall
constitute ellipses to the original text and strikethrough shall constitute deletions to the original text.
: ..
■■•■ ..
(9 8) Written elections, notification.
a. Any elections, notifications or designations made by a member
pursuant to the provisions of the DROP shall be made in writing and
filed with the board in a time and manner determined by the board
under rules uniformly applicable to all employees similarly situated.
The board reserves the right to change from time to time the manner
for making notifications, elections or designations by members under
the DROP if it determines after due deliberation that such action is
justified in that it improves the administration of the DROP. In the
event of a conflict between the provisions for making an election,
notification or designation set forth in the DROP and such new
administrative procedures, those new administrative procedures shall
prevail.
b. Each member or retiree who has a DROP account shall be
responsible for furnishing the board with his current address and any
subsequent changes in his address. Any notice required to be given
to a member or retiree hereunder shall be deemed given if directed to
him at the last such address given to the board and mailed by
registered or certified United States mail. If any check mailed by
registered or certified United States mail to such address is returned,
mailing of checks will be suspended until such time as the member or
retiree notifies the board of his address.
(40 9) Benefits not guaranteed. All benefits payable to a member from the DROP
shall be paid only from the assets of the member's DROP account and
neither the city nor the board shall have any duty or liability to furnish the
DROP with any funds, securities or other assets except to the extent required
by any applicable law.
(44 10) Construction.
a. The DROP shall be construed, regulated and administered under the
laws of Florida, except where other applicable law controls.
b. The titles and headings of the subsections in this section 2-296 66-86
are for convenience only. In the case of ambiguity or inconsistency,
the text rather than the titles or headings shall control.
(42. 11) Forfeiture of retirement benefits. Nothing in this section shall be construed to
remove DROP participants from the application of any forfeiture provisions
applicable to the system. DROP participants shall be subject to forfeiture of
all retirement benefits, including DROP benefits.
(4-3 12) Effect of DROP participation on employment. Participation in the DROP is
not a guarantee of employment and DROP participants shall be subject to
the same employment standards and policies that are applicable to
employees who are not DROP participants.
7
For the purposes of this Ordinance, underlined type shall constitute additions to the original text, * * * shall
constitute ellipses to the original text and strikethrough shall constitute deletions to the original text.
Section 7 Savings. The prior actions of the City of Sanford relating to the
administration of the firefighters' retirement system and related matters are hereby ratified
and affirmed.
Section 8 Conflicts. All Ordinances or parts of Ordinances in conflict with this
Ordinance are hereby repealed.
Section 9 Severability. If any section, sentence, phrase, word, or portion of this
ordinance is determined to be invalid, unlawful or unconstitutional, said determination shall
not be held to invalidate or impair the validity, force or effect of any other section, sentence,
phrase, word, or portion of this Ordinance not otherwise determined to be invalid, unlawful,
or unconstitutional.
Section 10. Codification. Sections 2-6 of this Ordinance shall become and be
made a part of the Code of Ordinances of the City of Sanford, Florida.
Section 11. Effective Date. This Ordinance shall become effective immediately
upon enactment by the City Commission.
Passed and Adopted this 13th day of May, A.D. 2019.
Attest:
0'"to', bvt �11�ty)
Traci Houchin, CMC, FCRM
City Clerk
Approved as to form and legal sufficiency:
City Commission of
Sanford, Florida ,
QST.
e City of
For the purposes of this Ordinance, underlined type shall constitute additions to the original text, * * * shall
constitute ellipses to the original text and strikethrough shall constitute deletions to the original text.
6
William L. o bert, City Attorney
dm/san/fir/09-14-18.ord/rev 01-16-19
0
For the purposes of this Ordinance, underlined type shall constitute additions to the original text, * * * shall
constitute ellipses to the original text and strikethrough shall constitute deletions to the original text.
WS _ RM
Item No. 7.F
�w
sr.is�FLORIDA
CITY COMMISSION MEMORANDUM 19-117
MAY 13, 2019 AGENDA
To: Honorable Mayor and Members of the City Commission
PREPARED BY: Cynthia Lindsay, Finance Director ACS?
SUBMITTED BY: Norton N. Bonaparte, Jr., City Manager 1 Gr j
SUBJECT: City of Sanford Fire Fighters' Retirement System Proposed Ordinance
STRATEGIC PRIORITIES:
❑ Unify Downtown & the Waterfront
❑ Promote the City's Distinct Culture
❑ Update Regulatory Framework
❑ Redevelop and Revitalize Disadvantaged Communities
SYNOPSIS:
Ordinance No. 4506 has been prepared amending Sections 66-76, 66-79, 66-85, and 66-86 of the
Fire Fighters' Retirement System for the City Commission's consideration.
F'ISCALISTAFFING STATEMENT:
The Fire Pension Board's actuary, Foster & Foster, Inc., advised there is no cost associated with the
adoption of this ordinance.
BACKGROUND:
At the November 1, 2018 Fire Fighters' Pension Board meeting, the board unanimously
recommended amending the following sections of the Fire Fighters' Retirement System to comply
with changes to the Internal Revenue Code and its associated Regulations, as well as guidance from
the Internal Revenue Service (IRS) and recent litigation.
• Section 66-76, Benefit Amounts and Eligibility, subsection (c), Pre -Retirement Death, is
being amended to provide for a lifetime optional form of benefit to the beneficiary of a
vested member who dies prior to retirement.
Section 66-76, Benefit Amounts and Eligibility, subsection (d), Disability, is being
amended to more clearly identify those individuals who may be eligible to apply for a
disability pension in the event that they have resigned or their employment is terminated.
This clarification does not change the way in which this provision has been applied or
interpreted in the past. This change is being made because the current language has been
challenged in litigation as being unclear and has resulted in unintended application of the
language. The recommended change clarifies the language with no change in the intended
application.
• Section 66-79, Miscellaneous Provisions, is being amended to add subsection (13),
Missing Benefit Recipients. This provisions is in accordance with a recent IRS Programs
Compliance Memorandum that requires plans to have an approved method for locating
terminated individuals who are due benefits from the plan.
Section 66-85, Reemployment After Retirement, is being amended to make several
changes as required by the Internal Revenue Code to satisfy the qualification requirements
applicable to the reemployment of a disability retiree. Additional changes have been made
to clarify reemployment after receipt of early retirement benefits as well as changes
necessary to reflect the plan is closed to new members.
Section 66-86, Deferred Retirement Option Plan, is being amended to remove subsection
(f)(8), Prevention of Escheat and re -number the remaining subsections. The information
contained in the subsection is being expanded in accordance with IRS guidance and moved
to a more appropriate Section of the Plan where is will apply to all benefit recipients rather
than just DROP recipients.
LEGAL REVIEW:
Ordinance No. 4506 has been prepared by the Fire Fighters' Pension Board attorney.
The City Commission approved the first reading of Ordinance No. 4506 on April 22, 2019.
The City Clerk published notice of the 2nd Public Hearing in the Sanford Herald on May 12, 2019.
RECOMMENDATION:
The Fire Fighters' Pension Board recommends the City Commission adopt the Ordinance No. 4506.
SUGGESTED MOTION:
"I move to adopt Ordinance No. 2019-4506."
Attachments: Cover letter from the Law Offices of Christiansen & Delmer, P.A.
Actuarial Impact Letter from Foster & Foster Actuaries
Ordinance No. 2019-4506
WS RM x
CITY OF Item No. 7.F
- Sk4FOXRT"
FLORIDA
CITY COMMISSION MEMORANDUM 19-117
MAY 13, 2019 AGENDA
To: Honorable Mayor and Members of the City Commission
PREPARED BY: Cynthia Lindsay, Finance Director
SUBMITTED BY: Norton N. Bonaparte, Jr., City Manager / !,r j
SUBJECT: City of Sanford Fire Fighters' Retirement System Proposed Ordinance
STRATEGIC PRIORITIES:
❑ Unify Downtown & the Waterfront
❑ Promote the City's Distinct Culture
❑ Update Regulatory Framework
❑ Redevelop and Revitalize Disadvantaged Communities
SYNOPSIS:
Ordinance No. 4506 has been prepared amending Sections 66-76, 66-79, 66-85, and 66-86 of the
Fire Fighters' Retirement System for the City Commission's consideration.
FYSCALISTAFFING STATEMENT:
The Fire Pension Board's actuary, Foster & Foster, Inc., advised there is no cost associated with the
adoption of this ordinance.
BACKGROUND:
At the November 1, 2018 Fire Fighters' Pension Board meeting, the board unanimously
recommended amending the following sections of the Fire Fighters' Retirement System to comply
with changes to the Internal Revenue Code and its associated Regulations, as well as guidance from
the Internal Revenue Service (IRS) and recent litigation.
• Section 66-76, Benefit Amounts and Eligibility, subsection (c), Pre -Retirement Death, is
being amended to provide for a lifetime optional form of benefit to the beneficiary of a
vested member who dies prior to retirement.
Section 66-76, Benefit Amounts and Eligibility, subsection (d), Disability, is being
amended to more clearly identify those individuals who may be eligible to apply for a
disability pension in the event that they have resigned or their employment is terminated.
This clarification does not change the way in which this provision has been applied or
interpreted in the past. This change is being made because the current language has been
challenged in litigation as being unclear and has resulted in unintended application of the
language. The recommended change clarifies the language with no change in the intended
application.
Section 66-79, Miscellaneous Provisions, is being amended to add subsection (13),
Missing Benefit Recipients. This provisions is in accordance with a recent IRS Programs
Compliance Memorandum that requires plans to have an approved method for locating
terminated individuals who are due benefits from the plan.
Section 66-85, Reemployment After Retirement, is being amended to make several
changes as required by the Internal Revenue Code to satisfy the qualification requirements
applicable to the reemployment of a disability retiree. Additional changes have been made
to clarify reemployment after receipt of early retirement benefits as well as changes
necessary to reflect the plan is closed to new members.
Section 66-86, Deferred Retirement Option Plan, is being amended to remove subsection
(f)(8), Prevention of Escheat and re -number the remaining subsections. The information
contained in the subsection is being expanded in accordance with IRS guidance and moved
to a more appropriate Section of the Plan where is will apply to all benefit recipients rather
than just DROP recipients.
LEGAL REVIEW:
Ordinance No. 4506 has been prepared by the Fire Fighters' Pension Board attorney.
The City Commission approved the first reading of Ordinance No. 4506 on April 22, 2019.
The City Clerk published notice of the 2"d Public Hearing in the Sanford Herald on May 12, 2019
RECOMMENDATION:
The Fire Fighters' Pension Board recommends the City Commission adopt the Ordinance No. 4506.
SUGGESTED MOTION:
"I move to adopt Ordinance No. 2019-4506."
Attachments: Cover letter from the Law Offices of Christiansen & Delmer, P.A.
Actuarial Impact Letter from Foster & Foster Actuaries
Ordinance No. 2019-4506
CITY OF
SkNFORD WS _ X
FLORIDA Item No. -- A
CITY COMMISSION MEMORANDUM 19.124
MAY 13, 2019 AGENDA
To: Honorable Mayor and Members of the City Commission
PREPARED BY: Sonia Fonseca, MBA, FRA -RA, SCRA Executive Director, Economic
Development
SUBMITTED BY: Norton N. Bonaparte, Jr., City Manager 16r , )6 C.,
SUBJECT: Resolution approving CM Glazing, LLC for a Jobs Growth Incentive
Program Funding ("JGI") award; approval of Interlocal Agreement with
Seminole County; for a project located at 2650 Jewett Lane.
SYNOPSIS:
City staff is requesting that the City Commission approve Resolution No. 2788 approving CM
Glazing, LLC, doing business as ACME Glass ("ACME Glass"), for a JGI award and that the City
Commission approve, within the Resolution, an interlocal agreement, as may be required, with the
Board of County Commissioners of Seminole County ("BCC") relating to the JGI award. The
project location is 2650 Jewett Lane within the City limits.
F'ISCALISTAFFING STATEMENT:
The proposed JGI award will provide $25,000 of City and County incentive funding for ACME
Glass as an incentive for the economic benefits outlined below. The City and County will split
funding of the JGI local match amount 50/50. The City's $12,500 portion of the JGI is available
from budgeted funds in the Economic Development Department.
BACKGROUND:
ACME Glass has been a leading glazing institution in Central Florida since 1908 for commercial
contract glass work serving educational institutions, the hotel and hospitality industry, apartment
mixed use developments, governmental facilities, hospitals, office buildings, and many other
structures. ACME Glass is located in Orlando and primarily works with general contractors and
directly for building owners.
Although ACME Glass is headquartered in Central Florida, it is also equipped to travel to nearly
any location in North America, the Caribbean, and portions of South America. ACME Glass
retains a diverse staff of professionals that provide design, engineering, and project management
for an array of projects and maintains in house drafting and engineering professionals that can
build and structurally engineer aluminum and glass systems to meet the strictest wind born debris
and wind zones design pressures under the international building codes.
ACME Glass is proposing the following capital investments at 2650 Jewett Lane within the City
limits:
AMOUNT
PURPOSE
$1,500,000
Land/Building Purchase (by holding company)
$300,000
Construction/renovations
$100,000
Machinery, equipment, TPP
$150,000
Other equipment (R&D Equipment)
$2,050,000
TOTAL CAPITAL INVESTMENT
ACME Glass would create 25 new high-value jobs for fabricators, manufacturers, supervisors, and
administrative personnel. The average annual salary for the jobs will be $58,459, which is 125% of
the 2018 annual average wage of $46,754 for Seminole County, as listed in the State of Florida
Incentive Average Wage Requirements which became effective on January 1, 2019.
LEGAL REVIEW:
The Resolution and accompanying BCC agenda and JGI application materials have been reviewed
by the City Attorney's Office. The City Attorney's Office has no legal objection to the
implementing Interlocal Agreement.
RECOMMENDATION:
Staff recommends City Commission approve Resolution No. 2788 approving ACME Glass for a
JGI award and authorizing other implementing actions, as needed.
SUGGESTED MOTION:
"I move to approve Resolution No. 2788 approving ACME Glass for a JGI award and authorizing
other implementation actions, as needed."
Attachments: (1). Seminole County JGI Materials for ACME Glass.
(2). City Resolution No. 2788
(3). Seminole County/City of Sanford Interlocal Funding Agreement (ACME)