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A. For purposes of this section, each recipient of city funds shall account for the city funds in accordance with the following:

1. City funds designated by the city for use for, or to reimburse, a specific expenditure of the recipient shall be accounted for as being allocated to that expenditure.

2. City funds that are not so designated shall be allocated on a pro rata basis to all expenditures of the recipient that support or are related to the purpose for which the city funds are received.

B. Each recipient of city funds shall physically and financially segregate its activities that are city-funded from any of the recipient’s activities that involve discouragement of unionization.

1. In order to meet this requirement, city-funded activities of the recipient shall have objective integrity and independence from any of the recipient’s activities that involve discouragement of unionization.

2. Separately accounting for city funds shall not suffice to meet this requirement.

3. In determining whether activities are financially and physically separate, for purposes of this section, the following factors shall be considered:

a. The existence of separate accounting for state funds and other funds of the recipient.

b. The degree of physical separation of facilities in which city-funded activities occur and facilities in which activities involving the discouragement of unionization occur.

c. Whether different personnel are utilized by the recipient for city-funded activities and activities involving the discouragement of unionization.

d. The extent to which the city-funded activities and activities involving discouragement of unionization are publicly identified and known to employees of the recipient of city funds. [Res. 2021-20 § 4].