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                    "text": "Please see Color Key at bottom of sheet for limits on answers",
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                    "text": "Employee personnel manuals serve as a valuable tool to convey a municipality's policies, procedures and benefits. Many insurance carriers encourage the adoption of such a document and offer discounted rates for their use. These publications should review employees' rights and obligations in areas ranging from discrimination, safety, violence, and harassment to vacation and sick days, holidays, use of municipal vehicles, smoking and political activity, among others. Has your municipality adopted or updated an employee personnel manual by resolution or ordinance within the last five years? If yes, please provide in the Comments section the date of the meeting during which the personnel manual was adopted.",
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                    "text": "If your municipality is on the list found in Column K, also answer the questions below. If not, please ignore and proceed to row 223:\nThe Opportunity Zones program was enacted as part of the 2017 federal Tax Cuts and Jobs Act and is designed to drive long-term capital investments into low-income rural and urban communities. This federal program provides opportunities for private investors to support investments in distressed communities through participation in Qualified Opportunity Funds.",
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