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HomeMy WebLinkAbout6.k. Firefighters Relieg Association Benefits Adjustmenti CITY OF ROSEMOUNT EXECUTIVE SUMMARY FOR ACTION CITY COUNCIL MEETING DATE: DECEMBER 18, 2001 AGENDA: FIREFIGHTERS RELIEF ASSOCIATION AGENDA SECTION: BENEFITS ADJUSTMENT CONSENT PREPARED BY: LINDA JENTINK, CITY CLERK AGEND & -T6 ATTACHMENTS: BYLAW ARTICLE VIII, SEC. 6 APPROVED BY: SURVEY / Y This is a request for Council to consider approving an amendment to the Relief Association Bylaws that would increase the yearly pension amount from $2,800 a year to $3,000 a year. The Relief Association is responsible for overseeing funds for a retirement program for the city's firefighters. The Relief Association receives funding from three sources: state fire aid, municipal contributions and investment earnings. The current level of$2-,6tCr paid out according to years of service and rules established within the Relief Association Bylaws. The City Council approved the current level in May 1999, and the members of the Relief Association have requested that the Council consider increasing this amount to,$$U6 The amount of $28,000 has been budgeted for payment to the Relief Association, and this amount will more than cover the city's obligation of funding if the retirement benefit is increased to $3,000. The 2000 Survey attached shows the surrounding cities fire department pay ranges. RECOMMENDED ACTION: MOTION to increase the yearly pension amount to $3,000 per year of service and to approve an amendment to the Firefighters Relief Association Bylaws reflecting this increase. COUNCIL ACTION: ARTICLE VIII. DEATH BENEFITS AND PENSIONS (Continued) Section 6. a) The YEARLY PENSION AMOUNT that the Association will pay is TWO THOUSAND EIGHT HUNDRED DOLLARS ($3,000.00) per "YEAR OF SERVICE." b) Effective December lq', 2001, the PERCENT OF 20 YEAR PAYMENT at $3,000.00 per "year of service" is as follows: Years of Service Percentage of Amount of Payment On Fire Department 20 Year Payment At age of 50 years 10 60 $18,000 11 64 $21,120 12 68 $24,480 13 72 $28,080 14 76 $31,920 15 80 $36,000 16 84 $40,320 17 88 $44,880 18 92 $49,680 19 96 $54,720 20 100 $60,000 � QDl ARTICLE VIII. DEATH BENEFITS AND PENSIONS (Continued) Section 6. a) The YEARLY PENSION AMOUNT that the Association will pay is TWO THOUSAND EIGHT HUNDRED DOLLARS ($2,800.00) per "YEAR OF SERVICE." b) Effective November 7`h, 2000, the PERCENT OF 20 YEAR PAYMENT at $2,800.00 per "year of service" is as follows: Years of Service Percentage of Amount of Payment On Fire Department 20 Year Payment At age of 50 years 10 60 $16,800 11- 64 $19,712 12 68 $22,848 13 72 $26,208 14 76 $29,792 15 80 $33,600 16 84 $37,632 17 88 $41,888 18 92 $46,368 19 96 $51,072 20 100 $56,000 a aoei Annual Benefit Amo $2800; YEARS OF S ERVICE I ` !PER 'AM 10 _ XJ_2800___ at —_ _6 $ 16,800 _ 11 - X j 28001 a _ 64% $19,71 1 i X — 2800 at 68 %' $22,848 13 - - _ i X _ 2800 at 7 2%' $26,208 14 X 2800' at 76 %i $29,792 15 _ — X - _ —' _ — 2 800; at _ 8 0%i $33,600 -- 16 - f -- -- X _ 0 2 80 at _ 84% $3 7,632 17 - - - - - -1 _ —_ 280 at 8 $ 41,888 18 X _ 28001 at _ _ _ 92% 368 19 _ ^_ X _ 2800 at _ 9 6 % __ $51 ,0 20 X 2800; at 100 % $56,000 2000 Volunteer Firefighter Pay _ Dep artment Population Number of Volunteers Call pay /hour Call pay /run Drill pay/ hour Per Drill Annual City Contribution Yearly Pension Amount O/T? Andover 23213 58 $8.50 $8.50 No Anoka 17964 44 $10.75 $10.75 $120,000 No Ch -- 17 -- 45 $8.00 - $8.00 No - Chaska 15,361 40 - _-- _--- - - - - -- - - -- $3.11 - -- - - - -- $7.40 _ No Columbia Hei ghts 18,699 30 $6.43 - $12.05 $5.36 -$7.50 $55,000 Yes Cottage Grove 30,630 71 $7.00 - $10.00 $6.15- $7.40 No Crystal 23,677 40 $8.68 $8.68 No Farmin 10,563 35 $8.11 $8.11 $3,000 No Golden Valley 21,001 50 $10.71 $10.71 No -Ham Lake 12,029 50 $8.00 $8.00 No Hastings 17,626 44 $10.00 - $12.00 $9.00 No Hopkins 16,887 41 $10.00 $8.00 No Inver Grove Heights 29,151 55 $8.00 $8.00 No Maple Grove 47,164 88 $9.60 $9.60 No Maplewood 34,771 125 $12.00 $12.00 $66,320 $3,000 No Mendota Heights 10,293 35 $6.75 - $9.00 $7.25 No _ New Brig 22 ,854 33 $10.30 - $11.33 $10.30 Yes New Hope 21,610 45 $11.60 __ $9.00 No North St. Paul 12,801 $6.52 - $9.80 $6.52 - $9.80 No Prior Lake 14,687 43 $7.25 No Ramsey Robbinsdale 18,079 14,149 30 $9.00 $10.00 - $9.00 $6.00 $30,000.00 $3,500 No No St. Paul Park 5046 35 $6.00 $6.00 No Sava 17,040 42 $8.85 $8.10 No Shakopee 16,043 44 $8.00 $8.00 No _ Stillwater _ 16,133 30 __$9.00 $9.00 $4,000 No Vadnais Heig 13,284 35 _ $11.00 _ $11.00 No Woodbury 35,720 100 7.65 - 10.49 7.65-10.49 $5,160 No CITY OF ROSEMOUNT EXECUTIVE SUMMARY FOR ACTION CITY COUNCIL MEETING DATE: DECEMBER 18, 2001 AGENDA: FIREFIGHTERS RELIEF ASSOCIATION AGENDA SECTION: BENEFITS ADJUSTMENT CONSENT PREPARED BY: LINDA JENTINK, CITY CLERK AGENDA NO: ATTACHMENTS: BYLAW ARTICLE VIII, SEC. 6 APPROVED BY: SURVEY This is a request for Council to consider approving an amendment to the Relief Association Bylaws that would increase the yearly pension amount from $2,800 a year to $3,000 a year. The Relief Association is responsible for overseeing funds for a retirement program for the city's firefighters. The Relief Association receives funding from three sources: state fire aid, municipal contributions and investment earnings. The current level of $2,800 is paid out according to years of service and rules established within the Relief Association Bylaws. The City Council approved the current level in May 1999, and the members of the Relief Association have requested that the Council consider increasing this amount to $3,000. The amount of $28,000 has been budgeted for payment to the Relief Association, and this amount will more than cover the city's obligation of funding if the retirement benefit is increased to $3,000. The 2000 Survey is attached shows the surrounding cities fire department pay ranges. RECOMMENDED ACTION: MOTION to increase the yearly pension amount to $3,000 per year of service and to approve an amendment to the Firefighters Relief Association Bylaws reflecting this increase. COUNCIL ACTION: CITY OF ROSEMOUNT EXECUTIVE SUMMARY FOR ACTION CITY COUNCIL MEETING DATE: AUGUST 7, 2001 AGENDA: FIREFIGHTERS RELIEF FUND SCHEDULES TO AGENDA SECTION: STATE AUDITOR CONSENT PREPARED BY: LINDA JENTINK, CITY CLERK AGENDA NO: ATTACHMENTS: SCHEDULES APPROVED BY: Mark Evenson, on the Board for the Firefighters Relief Association, helped prepare the schedules required by the State of Minnesota Auditor's Office. The Municipal Contribution is reviewed on page 3, Section 3, it shows that no additional contribution is due, which points to a healthy fund program. The City currently pays $26,000 yearly to the fund. The individual firefighter pension was raised last August from $2,600 to $2,800 per year. The budget suggests increasing the City's contribution to this fund from $26,000 to $28,000 per year in 2002. State Aid increases 3% per year due to projected overall statewide increases and possible changes due to federal census data. There is no action required tonight. This is an informational item only. RECOMMENDED ACTION: No action needed. Informational only. 0 COUNCIL ACTION: , JUL -31 -2001 13:513 PEREGRINE CAPITAL Form SC -01 6122157359 F.02 Page 1 SCHEDULES I &II FOR LUMP SUM PENSION PLANS REPORTING FORM` YEAR 2001 DETERMINATION OF PLAN LIABILITIES & REQUIRED MUNICIPAL CONTRIBUTION IN2002 Firefighters' Relief Association: ROSEMOUNT County of ; DAKOTA SCHEDULE Estimation of relief association Special Fund penslon liabilities for all members based on years of active service w)th the fire department, with the regular per- year -of- service pension set a;S 2,800 Fractional Years of service must be calculated to nearest full year. Do not enter data here for any person to receive their pension during this year. Enter instead on Schedule 11, Sec. 1, Line g. A copy of these schedules must be presented to the City Council before August 1 each year. JUL -31 -2001 13 58 PEREGRINE CAPITAL 6122157359 P.03 Form SC-01 1 Page 2a SCHEDULE I - ADDITIONAL ACTIVE MEMBERS .'NBIYfe Last ; ,First; Middle lnitlal; Dat® ot.. ,6irtFj:: Age on 12/31, 2001 Fj fe: Dept - htry; Leaves ot: Absenoe '12J87 l2001 - -- -2001 To End of This Year -- ------------ - To End of Next Year Years of Service Accrued Liability Years of Service Accrued Llabllity ''inzn+dd ; yy 'tnm- sidVyy 'Yr ;' :I�lras; 26• Zwart Harold 09 -08.56 45 ; 04 -26 -87 15 36 ;512 16 39,984 27 Golta, Robert 10-10-63 38 101- 2 3,472 3 5,320 28 • Samson, Richard 07 -09-68 33 i 01 -25 -00 2 3,472 3 5,320 29. Dyson, Chris 06 -25 -70 31 01 -25 -00 2 3,472 3 5,320 30. Turner, Steve 05 -08 -60 41 ; 01 -25 -00 2 3,472 3 5 31, 32. 33. ; 34. 35. 36. 37. i 38. ; 39. i 40. ; 41. 42, 43. ' 44. 45. 48. 47. 48. ; 49. , 50. 51. 52. , 59. 55. 57. 58. s9. i 60, ; 61. 62. 83. 6d, I 85. .�;;i;;{;�.•.�. �' •!�• . ,.... .;::::::::.• ::I:: 50, 00 81.264 INACTIVE MEMBER & TOTAL PENSION LIABILITIES — -- 1 • . •..� : �•' -' Name.: -' - - 2 ::' .. 70 101 .. a - veNkvu I:eave I. 1. 751,464 Deferred -Fully Vested Total Be`nellt- Vea`te+d; st�L,abilftjr Est Liability YR 5% _ Spar= - _ - 0 .. :.�i `. 100 °l0 ' .741 sertce.• Servioe : Level k Percent E t2f3i /t11 12/31/2002 y. . :. • ' . . .. '•BI'rth� - F -ntry: - ,eititin� ���. ' •S • u. Curtifa(atfye Credit - .••' - -.�. ::•. -..: .' w3gH- 4� =�j. >. :• LH St ,:' I* Irst MI ::•:::: �.�:3 • I ' 100% :.: • - -- — - [�aT� : 130a . Reload iorm�ile - r : - : =o -� ,m : >:• _ - Q Z y to : �:. — Y.rsr- INos Yrs Mos atfori ' BF+ Roiv dF _.. ..' . 4 FtdwR' . Deferred - Fuliv Vested Deferred - Partially V"tarl InctAlImm"ve Total of Regular Pension Liabilities from Pages 1 and 2a Deferred (Full & Partial Vested), Unpaid, Defirred Benefit Pension Liabilities (this page and 2c if needed) Deferred (Full & Partial Vested) "Defined Contribution" Type Liabilities (for records where Cot 8 = "F' or Wv) A. Accrued Liability Through Next Year B. Accrued Liability Through This Year C. Subtract Line B from Line A (Nornmi Cost) Unpaid Installments ,c r w i N I9 m w W m M Z m r') - o D r 70 101 1a - 1.,I1 veNkvu O M LT, 1. 751,464 Deferred -Fully Vested Strese, Sieve 08- 15-58 02 -28 -78 03 -01 -98 50 Viz;; YR 5% 20 0 2,500 100 °l0 57,881 60,775 y. . 965 882,273 82,906 w3gH- 4� =�j. >. :• 100% 100% 100% 100% ¢ p/ •� M .? Unnnird In'efwllm.nl. Deferred - Partially V"tarl InctAlImm"ve Total of Regular Pension Liabilities from Pages 1 and 2a Deferred (Full & Partial Vested), Unpaid, Defirred Benefit Pension Liabilities (this page and 2c if needed) Deferred (Full & Partial Vested) "Defined Contribution" Type Liabilities (for records where Cot 8 = "F' or Wv) A. Accrued Liability Through Next Year B. Accrued Liability Through This Year C. Subtract Line B from Line A (Nornmi Cost) Unpaid Installments ,c r w i N I9 m w W m M Z m r') - o D r 70 2001 2002 O M LT, 1. 751,464 831,376 9 O 2. 130,809 133,703 z w 3. 965 882,273 82,906 Cr Continuation INACTIVE MEMBER PENSION LIABILITIES * Continuation t :.� .. - - . "." :: ..Narita„ � �. � • 10 11 — _ -- - --- - — 8 - -- -- B�rteflt T • - Vesteit _ •.E' Abien�ce:. Service `- nvel•at " ' Percent .0imulM.N6. Credtt :.:: Ifni E ' °Yrs: �Mos Yrs Mos � "atlair• 1' "beta . Datt� •: :Date • '. �.•.�.... ' m • A m -:.. L'. .. 9 10 11 12 unpatu I:eaves. of.: Net Total B�rteflt T • - Vesteit _ •.E' Abien�ce:. Service `- nvel•at " ' Percent .0imulM.N6. Credtt :.:: °Yrs: �Mos Yrs Mos � "atlair• '.8 Deferred - Fully Vested Deferred -Fully Vested 100 °,6 100% 100% 100% 100% 100% 100% 100% 100% Untteid Insteiimwnte Deferre - Partially Vested - Partially - -T--T- st Veed Subtotals :Page 2c, Deferred, Unpaid and Early Vested - (Continuatlon Page) Deferred (Full & Partial Vested), and Unpaid Defined Benefit Pension Liabilities (this page) Deferred (Full & Partial Vested) Liabilities in "Defined Contribution" Accounts (records where Col 8 = "F" or W ", this page) 13 1 14 C C unpatu rnsmiments v':C `.�.•..M w�tR ••rL'? 14 i:�i4 • j�t • �vVl 'td 9' V ' T '. �.•.�.... a h R Deferre - Partially Vested - Partially - -T--T- st Veed Subtotals :Page 2c, Deferred, Unpaid and Early Vested - (Continuatlon Page) Deferred (Full & Partial Vested), and Unpaid Defined Benefit Pension Liabilities (this page) Deferred (Full & Partial Vested) Liabilities in "Defined Contribution" Accounts (records where Col 8 = "F" or W ", this page) 13 1 14 C C m v m m m C) a M � r tn o Unpai Installments v l / 0 Deferred - Partially Vested m 0 - m m v Q fn w m PJ 0 C Z Ln 2001 2002 - o a CD N n - JUL -31 -2001 14.00 PEREGRINE CAPITAL 6122157359 P.07 MUShMUUN I t Page 4 f Section 4 Determination of Municipal Contribution (if Deficit) Amortization of Deficits. Year Incurred Column 1 Original Amount Column 2 Amt Retired 12131 2001 Column 3 Left to Retire 1/1 2002 1992 dollar amounts. Reference p rio r p year forma. ' ''... -- .......... 1993 State 1994 10% of Active 1995 Support Surplus Members 1996 42,723 26,000 sc•oo 17 1997 2 years ago 1999 > RF -99 40 26 1998 35 3 years ago 1998 > RF -98 39,543 1999 SG98 12 ,485 32 2000 lei::::::: ;j::::::: ;:.:.:.: •::: t: ...1....,. 1 1 1,. �: i::::::: �:: I:::: t::: I: I:: ':',li:::i!j:j:l.:�::::I:1::::j 1 ;j:j; � ; :.1. {: t: ::::':�7�:� ti;,: :.:t:;l lt:; •j: ::�:I: ;t, ;•t I ..i ; : ,. :�: ;::::::: . : . I:tlt ' I�::.: •I :::.. uI�� 'I: ? ;: New add'I Deficit 2001 Totals M. 0 (Sec. 2, line 8) n. 0 (Col. 3 Subtotal) o. 0 (m. minus n.) Step # 1 If line o is positive, enter line o in columns 1 and 3 of New additional Deficit (2001) line. (This is your New additional Deficit for 2001.) Step # 2 If line o is negative, reduce columns 2 and 3 according to Deficit Reduction in the instructions. Amortization of Deficit (Total from Column 1) x 0.10 13 $ Total from Schedule 1, Page 2b, Line C - Normal Cost 14 $ Calculated Administrative Expense (2000 Reporting Form Admin Exp) ..... x 1.035 15 S Subtotal Lines 13 +14 +15 16 $ Less: p, Minnesota State Aid .......... ............................... q. 5% of Line 5 ................ ............................... . Total Subtractions (Subtotal of Lines p and q) 17 $ Municipal Contribution (line 16 minus line iT None Required 18 $ You must certify to the municipality before August 1, 2001, even if no contribution is due. Section . 5 Test for Maximum Benefit Allowed Calculation of Average special fund income per member A Received or Receivable Enter data in blue- shaded cells. Use whole A B C D dollar amounts. Reference p rio r p year forma. ' ''... -- .......... State Municipal 10% of Active Aid A Support Surplus Members Last year 2000 > RF-00 42,723 26,000 sc•oo 17 38 2 years ago 1999 > RF -99 40 26 SC -99 18,8551 35 3 years ago 1998 > RF -98 39,543 26,000 SG98 12 ,485 32 F Average available fi (A+B +C) / D = E Per Year Average 88,512 / 38 2,277 85,626 / 35 = 2,446 77,978 / 32 0 2,437 nancln per active member for the most recent 3 -year period = 7160 / 3 = $ 2,387 G. Maximum benefit level per statutory schedule effective through 12 - 30 - 01 ......................... 5 4,400 H. Maximum benefit level per statutory schedule effective 12 -31 -01 through 12- 30- 02 .................. S 4,400 Lines G and H reflect your maximum benefit level for the periods cited. You may not establish a higher benefit level These figures will be identical in all cases except where average avallable financing yields a maximum at the statutory cap. JUL -31 -2001 13 :59 PEREGRINE CAPITAL Form SC-01 6122157359 P.06 s Section 2 Determination of Projected Surplus (Deficit) as of December 31, 2001 Projected Assets = Line 5 6 $ 1,047,775 2001 Accrued Liability = Schedule 1, Page 2b, Line B 7 $ 882,273 Surplus or (Deficit) = Line 6 minus Line 7 • 8 $ 165,502 Section 3 1 P090 3 Schedule If Section y Determination of Projected Net Assets for the year ending December 31, 2001 Special Fund Assets at December 31, 2000 (if Surplus) (See Ending Assets in Reporting Form - 2000) 1 $_ 722 , Projected Income to December 31, 2001: a. Minnesota State Aid .. .................. 42,723 (Use 2000 amount, exclude Supplemental Benefit Reimbursements) b. Municipal (independent fire) Contributions 82,606 .............. 26,000 c. Donations (List ) ----- Expense= (RF -00 Admin. Exp. $ __ 1,675 X1.035) _ d. Interest and Dividends ' -' ........ •••••...... 20,000 e. Net appreciation (depreciation) in fair market value of investments 1,734 .... ....... , • • , , .. , • . , 10,000 f. Other income (Include Supplemental) .............. '........ 42,723 Total k. 5% of Line 5.... I. 10 %0 of Surplus 2 $ 98,723 Projected Assets plus Income December 31, 2001 = Line 1 + Line 2 3 $ 1,050,445 Projected Disbursements through End of Year: • . ...... • . 16,550 g. Pensions (If listed here, don't include on Schedule 1) . . h. Other benefits ...... • • • . I. Administrative 111,662 ........ . ........ . . . . . ... 2,670 Total = Line 9, plus Line 10 minus Line 11 4 $ 2,670 Projected Assets (gross) at End of Year = Line 3 minus Line 4 5 $ 1,047,775 . Section 2 Determination of Projected Surplus (Deficit) as of December 31, 2001 Projected Assets = Line 5 6 $ 1,047,775 2001 Accrued Liability = Schedule 1, Page 2b, Line B 7 $ 882,273 Surplus or (Deficit) = Line 6 minus Line 7 • 8 $ 165,502 Section 3 Determination of Mun/clpal Contribution (if Surplus) Normal Cost = Schedule I, Page 2b, Line C 9 $ 82,606 Calculated Administrative Expense= (RF -00 Admin. Exp. $ __ 1,675 X1.035) _ 10 $ Less: 1,734 j. Minnesota State Aid '........ 42,723 k. 5% of Line 5.... I. 10 %0 of Surplus 52,389 ..... 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