The city council and mayor do not agree on most policies because to flout means to "openly disregard" meaning the council most likely does not care for the mayors proposals.
The verb ser is conjugated accordingly:
yo: soy
tu: eres
el/ella/usted: es
nosotros: somos
vosotros: sois
ellos/ellas/ustedes: son
Two circumstances are when describing your job/occupation and describing anything in general.
I d k what that it but thanks for the points