Sick Leave Accrual. Regular full-time employees earn .05 hours sick leave allowance with each regular hour worked per week. Unused sick leave accrual shall not exceed one hundred sixty (160) hours. Probationary employees shall earn sick leave allowable at the same rate but shall not be eligible to use such allowance until after six (6) months of employment.
Appears in 6 contracts
Samples: Collective Bargaining Agreement, Collective Bargaining Agreement, Collective Bargaining Agreement
Sick Leave Accrual. Regular Full-time employees in an active pay status will accrue sick leave at a rate of ten (10) hours per month. Time for sick leave may be accumulated without limit. Percentage of full-time employees earn .05 hours shall have their accrual rate pro-rated. For purposes of accumulating sick leave allowance with each regular hour hours, “active pay status” is defined as hours worked per weekand any paid time (vacation, sick leave, holidays, and court service). Unused sick leave accrual It shall not exceed one hundred sixty (160) hoursinclude unpaid time off. Probationary Full-time employees shall earn sick leave allowable who, at the same rate but shall not be eligible to use such allowance until after six (6) months time of employment.their disability or service retirement, have ten
Appears in 5 contracts
Samples: Collective Bargaining Agreement, Collective Bargaining Agreement, Collective Bargaining Agreement
Sick Leave Accrual. Regular full-time employees earn .05 hours sick leave allowance with each regular hour worked per week. Unused sick leave accrual shall not exceed one hundred seventy six (176) hours, with one hundred sixty (160) hours eligible for carryover at the beginning of each calendar year. Non-carryover hours will be contributed to a Short Term Disability Benefit Hours Pool at the beginning of each calendar year that will accumulate up to a maximum of 800 hours. Probationary employees shall earn sick leave allowable at the same rate but shall not be eligible to use such allowance until after six (6) months of employment.
Appears in 5 contracts
Samples: Collective Bargaining Agreement, Collective Bargaining Agreement, Collective Bargaining Agreement
Sick Leave Accrual. Regular All full-time regular employees earn .05 shall accrue 3.69 hours sick leave allowance with each regular hour worked per week. Unused sick leave accrual shall not exceed one hundred sixty pay period (160) hours. Probationary employees shall earn sick leave allowable at the same rate but shall not be eligible to use such allowance until after six (6) months of employmenttwelve days per year).
Appears in 5 contracts
Samples: Memorandum of Understanding, Memorandum of Understanding, Memorandum of Understanding
Sick Leave Accrual. Regular full-time Forty hour employees earn .05 hours shall accrue sick leave allowance with each regular pay at the rate of 3.85 hours for every bi-weekly pay period. Fifty-six hour worked per week. Unused employees shall accrue sick leave accrual shall not exceed one hundred sixty (160) hours. Probationary employees shall earn sick leave allowable with pay at the same rate but shall not be eligible to use such allowance until after six (6) months of employment6.69 hours for every bi- weekly pay period.
Appears in 3 contracts
Samples: Collective Bargaining Agreement, Collective Bargaining Agreement, Collective Bargaining Agreement
Sick Leave Accrual. Regular fullFull-time employees earn .05 (prorated for part-time) accrue eight (8) hours of sick leave allowance with for each month of completed regular monthly service. Sick leave accrues at a rate of one (1) hour for every forty (40) hours worked per week. Unused sick when leave accrual shall not exceed one hundred sixty without pay exceeds eighty (16080) hours. Probationary employees shall earn sick leave allowable at the same rate but shall not be eligible to use such allowance until after six hours (6prorated for part-time) months of employmentin any calendar month.
Appears in 3 contracts
Samples: Collective Bargaining Agreement, Collective Bargaining Agreement, Collective Bargaining Agreement
Sick Leave Accrual. Regular Each full-time employees earn .05 hours employee in a regular, allocated position shall accrue and accumulate sick leave allowance with full pay at the rate of 3.680 hours for each regular completed eighty hour worked per week. Unused sick leave accrual shall not exceed one hundred sixty (16080) paid in-service hours. Probationary In-service hours include all hours in pay status excluding overtime. This rate shall be adjusted to reflect any unpaid time in each pay period. Part-time employees in allocated positions shall earn sick leave allowable at the same rate but shall not be eligible to use such allowance until after six (6) months receive sick leave on a pro rata basis. Usage and accrual of employmentsaid benefits shall be governed by the same rules and regulations applicable to full-time employees.
Appears in 3 contracts
Samples: Memorandum of Understanding, Memorandum of Understanding, Memorandum of Understanding
Sick Leave Accrual. Regular full-time Eligible employees earn .05 hours shall accrue sick leave allowance with at the rate of .0462 hours for each regular hour worked up to a maximum of ninety-six (96) hours per weekyear. Unused Only regular hours worked shall affect sick leave accrual shall not exceed one hundred sixty (160) hours. Probationary employees shall earn sick leave allowable at the same rate but shall not be eligible to use such allowance until after six (6) months of employmentaccrual.
Appears in 3 contracts
Samples: Collective Bargaining Agreement, Collective Bargaining Agreement, Collective Bargaining Agreement
Sick Leave Accrual. Regular fullFull-time employees earn .05 hours in an active pay status will accrue sick leave allowance with each regular hour worked at a rate of ten (10) hours per weekmonth. Unused Time for sick leave accrual may be accumulated without limit. For purposes of accumulating sick leave hours, “active pay status” is defined as hours worked and any paid time such as: vacation, sick, personal business leave, holidays, and court service. It shall not exceed one hundred sixty (160) hours. Probationary employees shall earn sick leave allowable at the same rate but shall not be eligible to use such allowance until after six (6) months of employmentinclude unpaid time off.
Appears in 3 contracts
Samples: Collective Bargaining Agreement, Collective Bargaining Agreement, Collective Bargaining Agreement
Sick Leave Accrual. Regular Full-time employees shall accumulate sick leave at the rate of 3.6924 hours per qualified payroll period. Part-time employees shall accumulate sick leave in an amount proportionate to that which would be accrued under full-time employment. Short-hour employees earn .05 hours sick leave allowance with each regular hour worked per week. Unused sick leave accrual shall not exceed one hundred sixty (160) hoursreceive sick leave. Probationary employees shall earn sick Sick leave allowable at the same rate may be accumulated without limit but shall will not be eligible to use such allowance until after six (6) months paid upon termination of employment.
Appears in 2 contracts
Samples: Labor Agreement, Labor Agreement
Sick Leave Accrual. Regular All employees shall accrue sick leave at the rate of 3.1 hours for each eighty (80) hours in active pay status, excluding overtime hours, not to exceed eighty (80) hours in one year. Less than full-time employees earn .05 shall receive 3.1 hours of sick leave allowance with for each regular hour worked per week. Unused sick leave accrual shall not exceed one hundred sixty (160) hours. Probationary employees shall earn sick leave allowable at the same rate but shall not be eligible to use such allowance until after six (6) months of employment.eighty
Appears in 2 contracts
Samples: Collective Bargaining Agreement, Collective Bargaining Agreement
Sick Leave Accrual. Regular Each full-time employees earn .05 hours employee shall accrue and accumulate sick leave allowance with at the rate of 3.680 in- service hours for each regular completed eighty (80) hour worked per weekpay period of service. Unused sick leave In-service hours include all hours in pay status excluding overtime. This accrual rate shall not exceed one hundred sixty (160) hoursbe adjusted to reflect any unpaid time in each pay period. Probationary Part-time employees shall earn sick leave allowable at the same rate but shall not be eligible to use such allowance until after six (6) months receive sick leave on a prorata basis. Usage and accrual of employmentsaid benefits shall be governed by the same rules and regulations applicable to full-time employees.
Appears in 2 contracts
Samples: Memorandum of Understanding, Memorandum of Understanding
Sick Leave Accrual. Regular full-Full time employees who are actively employed will earn .05 1.85 hours per pay period who have no unexcused absences. Employees can accumulate a maximum of 384 hours of sick leave, after which time they will not accumulate more sick leave allowance with each regular hour worked per week. Unused sick leave accrual shall not exceed one hundred sixty (160) until the balance falls below 384 hours. Probationary employees shall earn sick leave allowable at the same rate but shall not be eligible to use such allowance until after six (6) months of employment.
Appears in 2 contracts
Samples: Collective Bargaining Agreement, Collective Bargaining Agreement
Sick Leave Accrual. Regular Each full-time employees earn .05 hours employee shall accrue and accumulate sick leave allowance with at the rate 3.680 In- Service hours for each regular completed eighty (80) hour worked per weekpay period of service. Unused sick leave In-Service hours include all hours in paid status excluding overtime. This accrual rate shall not exceed one hundred sixty (160) hoursbe adjusted to reflect any unpaid time in each pay period. Probationary Part-time employees shall earn sick leave allowable at the same rate but shall not be eligible to use such allowance until after six (6) months receive sick leave on a pro-rata basis. Usage and accrual of employmentsick leave benefits shall be governed by the same rules and regulations applicable to full-time employees.
Appears in 1 contract
Samples: Memorandum of Understanding
Sick Leave Accrual. Regular fullemployees shall accrue .0462 hours of sick leave for each straight-time employees earn .05 hour on payroll not to exceed eighty (80) straight-time hours sick leave allowance with each regular hour worked per week. Unused sick leave pay period (annual accrual shall not exceed one hundred sixty (160) rate, approximately 96 hours. Probationary employees shall earn sick leave allowable at the same rate but shall not be eligible to use such allowance until after six (6) months of employment).
Appears in 1 contract
Samples: Memorandum of Understanding
Sick Leave Accrual. Regular Full-time employees shall accumulate sick leave at 26 the rate of 3.6924 hours per qualified payroll period. Part-time employees shall 1 accumulate sick leave in an amount proportionate to that which would be accrued under 2 full-time employment. Short-hour employees earn .05 hours sick leave allowance with each regular hour worked per week. Unused sick leave accrual shall not exceed one hundred sixty (160) hoursreceive sick leave. Probationary employees shall earn sick Sick leave allowable at the same rate 3 may be accumulated without limit but shall will not be eligible to use such allowance until after six (6) months paid upon termination of employment.
Appears in 1 contract
Samples: Labor Agreement
Sick Leave Accrual. Regular full17.1.1.1 Full-time employees shall earn .05 hours paid sick leave allowance at the rate of 8 hours per calendar month excluding those pay periods in which the employee is not compensated for a minimum of 80 hours, in which event employee shall earn paid leave in accordance with each regular hour worked per week. Unused sick leave the minimum accrual shall not exceed one hundred sixty (160) hours. Probationary rate under state law.
17.1.1.2 Part-time employees shall earn sick leave allowable at each month using a factor of .0462 for each hour compensated during the same rate but shall not be eligible to use such allowance until after six payroll reporting period (6) months exclusive of employmentovertime).
Appears in 1 contract
Samples: Collective Bargaining Agreement
Sick Leave Accrual. Regular fullFull-time workers/employees earn .05 hours sick leave allowance with each regular hour at the rate of eight (8) hours per month. Part-time workers/employees shall earn a pro-rated share according to the number of hours worked per work week. Unused sick leave accrual shall not exceed one hundred sixty may be accumulated up to a maximum of eighty-four (16084) hours. Probationary employees shall earn sick leave allowable at the same rate but shall not hours per year, and may be eligible carried over from year to use such allowance until after six (6) months of employmentyear.
Appears in 1 contract
Samples: Collective Bargaining Agreement
Sick Leave Accrual. Regular All regular full-time employees earn .05 hours shall accrue sick leave allowance with each regular hour worked full pay at the rate of 8 hours per weekmonth, 3.33 hours per month at 75% pay, and 3.33 hours per month at 50% pay. Unused The accrual of 50% sick leave accrual shall not exceed one hundred sixty (160) hours. Probationary employees shall earn sick leave allowable at be subject to the same rate but shall not be eligible to use such allowance until after six (6) months of employmentDisability Insurance article.
Appears in 1 contract
Samples: Memorandum of Understanding
Sick Leave Accrual. Regular Full time employees shall accrue 3.70 hours of paid sick leave for each pay period worked , part time employees shall accrue sick leave at a prorated rate of full-time employees. Sick leave will be accrued in a separate bank and employees earn .05 hours will not accrue or be paid any sick leave allowance with each regular hour worked per week. Unused sick leave accrual shall not exceed one hundred sixty (160) in excess of 720 hours. Probationary employees shall earn sick leave allowable at the same rate but shall not be eligible to use such allowance until after six (6) months of employment.
Appears in 1 contract
Samples: Collective Bargaining Agreement
Sick Leave Accrual. Regular 2.1 All regular full-time employees earn .05 hours shall accrue sick leave allowance with each regular hour worked full pay at the rate of 8 hours per weekmonth, 3.33 hours per month at 75% pay, and 3.33 hours per month at 50% pay. Unused The accrual of 50% sick leave accrual shall not exceed one hundred sixty (160) hours. Probationary employees shall earn sick leave allowable at be subject to implementation of Sections 2 and 3 of the same rate but shall not be eligible to use such allowance until after six (6) months of employmentLong Term Disability Insurance article.
Appears in 1 contract
Samples: Memorandum of Understanding
Sick Leave Accrual. Regular full-time employees earn .05 hours sick leave allowance with each regular hour worked per week. Unused sick leave accrual shall not exceed one hundred seventy-six (176) hours, with one hundred sixty (160) hours eligible for carryover at the beginning of each calendar year. Non-carryover hours will be contributed to a Short-Term Disability Income Bridge Pool at the beginning of each calendar year that will accumulate up to a maximum of 800 hours. Probationary employees shall earn sick leave allowable at the same rate but shall not be eligible to use such allowance until after six ninety (690) months days of employment.
Appears in 1 contract
Samples: Collective Bargaining Agreement
Sick Leave Accrual. Regular Each full-time employees earn .05 hours employee shall accrue and accumulate sick leave allowance with at the rate 3.680 In- Service hours for each regular completed eighty (80) hour worked per weekpay period of service. Unused sick leave In-Service hours include all hours in pay status excluding overtime. This accrual rate shall not exceed one hundred sixty (160) hoursbe adjusted to reflect any unpaid time in each pay period. Probationary Part-time employees shall earn sick leave allowable at the same rate but shall not be eligible to use such allowance until after six (6) months receive sick leave on a pro-rata basis. Usage and accrual of employmentsaid benefits shall be governed by the same rules and regulations applicable to full-time employees.
Appears in 1 contract
Samples: Memorandum of Understanding
Sick Leave Accrual. Regular full-time Eligible employees earn .05 hours shall accrue sick leave allowance with at the rate of .0462 hours for each regular hour worked up to a maximum of ninety-six (96) hours per weekyear. Unused Only regular hours worked shall affect sick leave accrual shall not exceed one hundred sixty (160) hours. Probationary employees shall earn sick leave allowable at the same rate but shall not be eligible to use such allowance until after six (6) months of employmentaccrual.
Appears in 1 contract
Samples: Collective Bargaining Agreement
Sick Leave Accrual. Regular Each full-time employees earn .05 hours employee shall accrue and accumulate sick leave allowance with at the rate of 3.680 in-service hours for each regular completed eighty hour worked per weekpay period of service. Unused sick leave In-service hours include all hours in pay status excluding overtime. This accrual rate shall not exceed one hundred sixty (160) hoursbe adjusted to reflect any unpaid time in each pay period. Probationary Part-time employees shall earn sick leave allowable at the same rate but shall not be eligible to use such allowance until after six (6) months receive sick leave on a prorata basis. Usage and accrual of employmentsaid benefits shall be governed by the same rules and regulations applicable to full-time employees.
Appears in 1 contract
Samples: Memorandum of Understanding
Sick Leave Accrual. Regular Full-time employees shall accumulate sick leave at 4 the rate of 3.6924 hours per qualified payroll period. Part-time employees shall 5 accumulate sick leave in an amount proportionate to that which would be accrued under 6 full-time employment. Short-hour employees earn .05 hours sick leave allowance with each regular hour worked per week. Unused sick leave accrual shall not exceed one hundred sixty (160) hoursreceive sick leave. Probationary employees shall earn sick Sick leave allowable at the same rate 7 may be accumulated without limit but shall will not be eligible to use such allowance until after six (6) months paid upon termination of employment.
Appears in 1 contract
Samples: Labor Agreement
Sick Leave Accrual. Regular Each full-time employees earn .05 hours employee shall accrue and accumulate sick leave allowance with full pay at the rate of 3.680 hours for each regular completed eighty hour worked per weekpay period of service. Unused sick leave accrual In-service hours include all hours in pay status excluding overtime. This rate shall not exceed one hundred sixty (160) hoursbe adjusted to reflect any unpaid time in each pay period. Probationary Part-time employees shall earn sick leave allowable at the same rate but shall not be eligible to use such allowance until after six (6) months receive sick leave on a pro rata basis. Usage and accrual of employmentsaid benefits shall be governed by the same rules and regulations applicable to full-time employees.
Appears in 1 contract
Samples: Memorandum of Understanding
Sick Leave Accrual. Regular Each full-time employees earn .05 hours employee shall accrue and accumulate sick leave allowance with at the rate of 3.680 in- service hours for each regular completed eighty (80) hour worked per weekpay period of service. Unused sick leave In-service hours include all hours in pay status excluding overtime. This accrual rate shall not exceed one hundred sixty (160) hoursbe adjusted to reflect any unpaid time in each pay period. Probationary Part-time employees shall earn sick leave allowable at the same rate but shall not be eligible to use such allowance until after six (6) months receive sick leave on a prorata basis, and their usage and accrual of employmentsick leave benefits shall be governed by the same rules and regulations applicable to full- time employees.
Appears in 1 contract
Samples: Memorandum of Understanding
Sick Leave Accrual. Regular All regular full-time employees earn .05 hours shall accrue sick leave allowance with each regular hour worked at a rate of one (1) day per weekmonth of continuous service. Unused Accumulated sick leave accrual shall not exceed one hundred sixty (160) hours. Probationary employees shall earn sick leave allowable at the same rate but is an earned benefit granted during employment and shall not be eligible paid to terminated or retiring employees. New employees (probationary) shall not be allowed to use such allowance until after six accumulated sick leave during the first three (63) consecutive months of their employment.
Appears in 1 contract
Samples: Collective Bargaining Agreement
Sick Leave Accrual. Regular fullFull-time employees earn .05 hours shall accumulate sick leave allowance with each regular hour worked at the rate of 3.6924 hours per weekqualified payroll period. Unused Part-time employees shall accumulate sick leave accrual in an amount proportionate to that which would be accrued under full- time employment. Short-hour employees shall not exceed one hundred sixty (160) hoursreceive sick leave. Probationary employees shall earn sick Sick leave allowable at the same rate may be accumulated without limit but shall will not be eligible to use such allowance until after six (6) months paid upon termination of employment.
Appears in 1 contract
Samples: Labor Agreement
Sick Leave Accrual. Regular fullEmployees shall accrue Sick Leave in the following manner:
a) Full-time employees earn .05 who work forty (40) hours sick leave allowance with each regular hour worked per weekweek will accrue Sick Leave at the rate of 3.70 hours per biweekly pay period.
b) Full-time employees who work between thirty (30) and forty (40) hours per week will accrue prorated Sick Leave based on the number of authorized hours per week worked. Unused sick leave Sick Leave accrual shall not exceed one hundred sixty (160) hours. Probationary employees shall earn sick leave allowable at the same rate but shall not be eligible to use such allowance until after six (6) months of employmentunlimited.
Appears in 1 contract
Samples: Collective Bargaining Agreement
Sick Leave Accrual. Regular Each full-time employees earn .05 hours employee shall accrue and accumulate sick leave allowance with at the rate of 3.680 in- service hours for each regular completed eighty (80) hour worked per weekpay period of service. Unused sick leave In-service hours include all hours in pay status excluding overtime. This accrual rate shall not exceed one hundred sixty (160) hoursbe adjusted to reflect any unpaid time in each pay period. Probationary Part-time employees shall earn sick leave allowable at the same rate but shall not be eligible to use such allowance until after six (6) months receive sick leave on a prorata basis, and their usage and accrual of employmentsick leave benefits shall be governed by the same rules and regulations applicable to full- time employees.
Appears in 1 contract
Samples: Memorandum of Understanding
Sick Leave Accrual. Regular full-Sick leave shall accrue for regular full- time employees at the rate of 3.70 hours per pay period. Employees working 4/10’s must have at least sixty (60) paid hours during a pay period to earn .05 hours a sick leave allowance with each regular hour worked per weekaccrual. Unused Employees working 5/8’s must have at least sixty- four (64) paid hours during a pay period to earn a sick leave accrual accrual. There shall not exceed one hundred sixty (160) hours. Probationary employees shall earn be no limit to the amount of sick leave allowable at the same rate but shall not that can be eligible to use such allowance until after six (6) months of employmentaccumulated.
Appears in 1 contract
Samples: Collective Bargaining Agreement
Sick Leave Accrual. Regular fullFull-time employees earn .05 accrue eight hours of sick leave allowance with per month (3.69 hours per pay period) for each regular hour worked per weekpay period they are in paid status. Unused The City will suspend sick leave accrual shall not exceed one hundred sixty (160) hours. Probationary employees shall earn sick leave allowable at the same rate but shall not be eligible to use such allowance until after six (6) months of employmentwhen an employee goes into unpaid status.
Appears in 1 contract
Samples: Memorandum of Understanding
Sick Leave Accrual. Regular Sick leave shall accrue for regular full-time employees at the rate of 3.70 hours per pay period. Employees working 4/10’s must have at least 60 paid hours during a pay period to earn .05 hours a sick leave allowance with each regular hour worked per weekaccrual. Unused Employees working 5/8’s must have at least 64 paid hours during a pay period to earn a sick leave accrual accrual. There shall not exceed one hundred sixty (160) hours. Probationary employees shall earn be no limit to the amount of sick leave allowable at the same rate but shall not that can be eligible to use such allowance until after six (6) months of employmentaccumulated.
Appears in 1 contract
Samples: Collective Bargaining Agreement
Sick Leave Accrual. Regular All full-time regular employees earn .05 shall accrue 3.69 hours sick leave allowance with each regular hour worked per week. Unused pay period (twelve days per year), up to a maximum accrued and unused sick leave accrual shall not exceed one hundred sixty of two thousand (1602,000) hours. Probationary All part-time regular employees shall earn accrue sick leave allowable at in the same rate amount proportionate to the ratio of scheduled hours of work per week to the standard work week, but in no case shall not be eligible to use such allowance until after six (6) months the number of employment.sick leave hours accrued each pay period exceed
Appears in 1 contract
Samples: Memorandum of Understanding
Sick Leave Accrual. Regular Section 1.1 All permanent and probationary full-time employees earn .05 hours sick leave allowance with each regular hour worked per week. Unused sick leave accrual shall not exceed one hundred sixty (160) hours. Probationary employees shall earn sick leave allowable at the same rate but of .04625 hours leave for each hour worked in the normal forty (40) hour work week. For example, an employee earns 1.85 hours sick leave after working one normal forty (40) hour work week. Days worked shall include days for which leave with pay was authorized. The maximum sick leave earned during one year shall not be eligible to use such allowance until after exceed ninety-six (696) months of employmenthours.
Section 1.2 Employees working a twenty-four (24) hour shift shall earn sick leave at the rate of
Appears in 1 contract
Samples: Collective Bargaining Agreement
Sick Leave Accrual. Regular fullFull-time employees earn .05 hours in an active pay status will accrue sick leave allowance with each regular hour worked per weekat a rate of 4.615 hours bi- weekly. Unused Time for sick leave accrual may be accumulated without limit. For purposes of accumulating sick leave hours, “active pay status” is defined as hours worked and any paid time such as: vacation, sick, personal business leave, holidays, and court service. It shall not exceed one hundred sixty (160) hours. Probationary employees shall earn sick leave allowable at the same rate but shall not be eligible to use such allowance until after six (6) months of employmentinclude unpaid time off.
Appears in 1 contract
Samples: Collective Bargaining Agreement
Sick Leave Accrual. The granting of sick leave with pay is a privilege and not a right. Regular fullemployees shall accrue .0462 hours of sick leave for each straight-time employees earn .05 hour on payroll not to exceed eighty (80) straight-time hours sick leave allowance with each regular hour worked per week. Unused sick leave pay period (annual accrual shall not exceed one hundred sixty (160) rate, approximately 96 hours. Probationary employees shall earn sick leave allowable at the same rate but shall not be eligible to use such allowance until after six (6) months of employment).
Appears in 1 contract
Samples: Memorandum of Understanding
Sick Leave Accrual. Regular full-time employees earn .05 hours sick leave allowance with each regular hour worked per week. Unused sick leave accrual shall not exceed one hundred sixty (160) hours. Probationary employees Employees shall earn sick leave allowable with pay at the same rate but shall not be eligible to use such allowance until after of 3.6923 hours per biweekly pay period [ninety-six (696) months hours per year]. Sick leave may be accumulated without limit during a period of continuous employment.
Appears in 1 contract
Samples: Memorandum of Understanding