Agenda packet — Dublin City Council, December 20, 2022 (part 2 of 2)

Planned Scope and Timing of the Audit
We conducted our audit consistent with the planned scope and timing we previously communicated to you.

Compliance with All Ethics Requirements Regarding Independence The engagement team, others in our firm, as appropriate, our firm, and our network firms have complied with all relevant ethical requirements regarding independence.

Significant Risks Identified
We have identified the following significant risks:
x Risk of Management Override of Internal Controls – A risk of management override of internal controls exists at any entity where management can change or decide not to perform that entity’s internal controls.
x Revenue Recognition Risk – Errors in revenue recognition can affect bond covenant ratios and the net position of the City.

Qualitative Aspects of the Entity’s Significant Accounting Practices Significant Accounting Policies
Management has the responsibility to select and use appropriate accounting policies. A summary of the significant accounting policies adopted by the City is included in Note 1 to the financial statements. There have been no initial selection of accounting policies and no changes in significant accounting policies or their application during the year ended June 30, 2022. No matters have come to our attention that would require us, under professional standards, to inform you about (1) the methods used to account for significant unusual transactions and (2) the effect of significant accounting policies in controversial or emerging areas for which there is a lack of authoritative guidance or consensus.

Significant Accounting Estimates
Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s current judgments. Those judgments are normally based on knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ markedly from management’s current judgments.

Attachment #3
330
To the Honorable Mayor and Members
of the City Council of the City of Dublin
Dublin, California

Page 3 ends

The most sensitive accounting estimates affecting th e financial statements are investment valuations, capital asset depreciation and useful life, and pension and other post-employment benefits (OPEB) plan assumptions.

Management’s estimate of investment valuations, capital assets depreciation and useful life, and pension and OPEB plan assumptions are based on hi storical useful lives of such assets, actuarial assumptions, and the City’s investment custodians, respectively. We evaluated the key factors and assumptions used to develop the estimate of invest ment valuations, capital assets depreciation and useful life, and pension and OPEB plan assumption s and determined that they are reasonable in relation to the basic financial statements taken as a whole and in relation to the applicable opinion units.

Financial Statement Disclosures
Certain financial statement disclosures involve si gnificant judgment and are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting the City’s financial statements relate to:
x Summary of Significant Accounting Policies
x Cash and Investments
x Long-term Debt
x Capital Assets
x Employee Retirement Plans
x Other Post-Employment Benefits (OPEB) Plan
x Commitments and Contingencies
Significant Difficulties Encountered during the Audit
We encountered no significant difficulties in dealing with management relating to the performance of the audit.

Uncorrected and Corrected Misstatements
For purposes of this communication, professional standards also require us to accumulate all known and likely misstatements identified during the audit, other than those that we believe are trivial, and communicate them to the appropriate level of mana gement. Further, professional standards require us to also communicate the effect of uncorrected misstatements related to prior periods on the relevant classes of transactions, account balances or disclosures, and the financial statements as a whole and each applicable opinion unit. Uncorrected misstatements or matters underlying those uncorrected misstatements could potentially caus e future-period financial statements to be materially misstated, even though the uncorrected misstatements are immaterial to the financial statements currently under audit.

In addition, professional standards require us to communicate to you all material, corrected misstatements that were brought to the attention of management as a result of our audit Attachment #3
331
To the Honorable Mayor and Members
of the City Council of the City of Dublin
Dublin, California

Page 4 ends

procedures. The following material misstatements that we identified as a result of our audit procedures were brought to the attention of, and corrected by, management:
x To reverse CFD special tax remittance as of June 30, 2022. x To adjust revenue and unearned revenue related to ARPA as of June 30, 2022.

Disagreements with Management
For purposes of this letter, professional standards define a disagreement with management as a matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing matter, which could be significant to the Ci ty’s financial statements or the auditor’s report.

No such disagreements arose during the course of the audit.

Representations Requested from Management
We have requested certain written representations from management, which are included in the attached letter dated December 2, 2022.

Management’s Consultations with Other Accountants
In some cases, management may decide to consult with other accountants about auditing and accounting matters. Management informed us that, and to our knowledge, there were no consultations with other accountants regarding auditing and accounting matters.

Other Significant Matters, Findings, or Issues
In the normal course of our professional association with the City, we generally discuss a variety of matters, including the application of accounting prin ciples and auditing standards, significant events or transactions that occurred during the year, oper ating and regulatory conditions affecting the entity, and operational plans and strategies that may affect the risks of material misstatement. None of the matters discussed resulted in a condition to our retention as the City’s auditors.

Single Audit Compliance
In accordance with the Uniform Guidance, we examined, on a test basis, evidence about the City’s compliance with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB) Compliance Supplement applicable to each of its major federal programs for the purpose of expressing an opinion on the City’s compliance with those requirements. While our audit provides a reasonable basis for our opinion, it do es not provide a legal determination on the City’s compliance with those requirements.

Required Supplementary Information
We applied certain limited procedures to the required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management Attachment #3
332
To the Honorable Mayor and Members
of the City Council of the City of Dublin
Dublin, California

Page 5 ends

regarding the methods of preparing the informatio n and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI.

Supplementary Information
We were engaged to report on the combining and in dividual nonmajor fund statements and budgetary comparison schedules for the major capital project funds and nonmajor governmental funds (supplementary information) which accompany the fi nancial statements but are not RSI. With respect to this supplementary information, we made certai n inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the Unit ed States of America, the method of preparing it has not changed from the prior period, and the inform ation is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.

Other Information Included in Annual Comprehensive Financial Report Pursuant to professional standards, our responsibility as auditors for the introductory and statistical sections, whether financial or nonfinancial, included in the City’s annual comprehensive financial report, does not extend beyond the information identified in the audit report, and we are not required to perform any procedures to corroborate such other information. However, in accordance with such standards, we have read the information and considered whether such information, or the manner of its presentation, was materially incons istent with its presentation in the financial statements.

Our responsibility also includes communicating to you any information which we believe is a material misstatement of fact. Nothing came to our attention that caused us to believe that such information, or its manner of presentation, is materially inconsistent with the information, or manner of its presentation, appearing in the financial statements.

This report is intended solely fo r the information and use of the City Council, and management of the City and is not intended to be and should not be used by anyone other than these specified parties.

Badawi & Associates, CPAs
Berkeley, California
December 2, 2022
Attachment #3
333
Measure B Funds
Dublin, California
Financial Statements and
Independent Auditor’s Reports
For the year ended June 30, 2022
Attachment 4
334
City of Dublin
Alameda County Transportation Commission – Measure B Funds Financial Statements
For the year ended June 30, 2022
Table of Contents
Page
Independent Auditor’s Report .............................................................................................................................. 1 Financial Statements:

Budgets and Budgetary Accounting ............................................................................................ ..................... 12 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual:

Measure B – ACTC Streets and Roads Special Revenue Fund .................................................................. 13 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual:

Measure B – ACTC Bikes and Pedestrians Special Revenue Fund ........................................................... 14 Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ....................................................................................................................... 15 Report on Compliance and on Internal Control
over Compliance for Measure B ....................................................................................................................... 17 335
INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and Members of the City Council
of the City of Dublin
Dublin, California
Report on the Audit of the Financial Statements
Opinions
We have audited the financial statements of the Measur e B Funds (Measure B Funds) of the City of Dublin, California (City), as of and for the year ended June 30, 2022, and the related notes to the financial statements as listed in the table of contents.

In our opinion, the accompanying financial statements pr esent fairly, in all material respects, the respective financial position of the Measure B Funds of the City, as of June 30, 2022, and the respective changes in financial position for the year then ended in accordan ce with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing st andards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the Un ited States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the Measure B Funds of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Responsibilities of Management for the Financial Statements The City’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally ac cepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Measure B Funds’ ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. 336
To the Honorable Mayor and Members of the City Council
of the City of Dublin
Dublin, California

Page 2 ends

Auditor’s Responsibilities for the Audit of the Fi nancial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may in volve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggr egate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS, we:
x Exercise professional judgment and maintain professional skepticism throughout the audit. x Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence rega rding the amounts and disclosures in the financial statements.
x Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Measure B Funds’ internal control. Accordingly, no such opinion is expressed. x Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
x Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Measure B Funds’ ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.

Supplementary Information
Our audit was conducted for the purpose of forming opin ions on the financial statements that collectively comprise the Measure B Funds’ financial statements. The budgetary comparison information is presented for purposes of additional analysis and is not a required part of the financial statements.

The budgetary comparison information is the responsibility of management and was derived from and relates directly to the underlying accounting and ot her records used to prepare the financial statements.

Such information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, in cluding comparing and reconciling such information directly to the underlying accounting and other record s used to prepare the financial statements or to the 337
To the Honorable Mayor and Members of the City Council
of the City of Dublin
Dublin, California

Page 3 ends

financial statements themselves, and other additional procedur es in accordance with auditing standards generally accepted in the United States of America. In our opinion, budgetary information is fairly stated, in all material respects, in relation to the financial statements as a whole.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards , we have also issued our report dated December 2, 2022 on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, cont racts, and grant agreements and other matters. The p u r p o s e o f t h a t r e p o r t i s s o l e l y t o d e s c r i b e t h e s cope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness o f i n t e r n a l c o n t r o l o v e r f i n a n c i a l r e p o r t i n g o r o n c o m p l i a n c e . T h a t r e p o r t i s a n i n t e g r a l p a r t o f a n a u d i t performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

Badawi & Associates, CPAs
Berkeley, California
December 2, 2022
338
339
City of Dublin
Alameda County Transportation Commission- Measure B Funds Balance Sheet
June 30, 2022

ACTC ACTC
Streets and Bikes and
Roads Pedestrians Total
ASSETS:

Cash and investments 908,466$ 337,815 $ 1,246,281 $ Direct local distribution program receivables 7,735 2,802 10,537 Total assets 916,201$ 340,617$ 1,256,818$ LIABILITIES:

Accounts pa
yable and accrued liabilities -$ 577 $ 577 $ Total liabilities -5 7 75 7 7
Fund Balances:

Restricted 916,201 340,040 1,256,241
Total fund balances 916,201 340,040 1,256,241
Total liabilities and fund balances 916,201$ 340,617 $ 1,256,818 $ See accompanying Notes to Financial Statements.
340
City of Dublin
Alameda County Transportation Commission- Measure B Funds Statement of Revenues, Expenditures and Changes in Fund Balances For the year ended June 30, 2022

ACTC ACTC
Streets and Bikes and
Roads Pedestrians Total
REVENUES:

Measure B revenue 542,520 $ 196,506 $ 739,026 $ Interest Income 8,939 3,056 11,995
Total revenues 551,459 199,562 751,021 EXPENDITURES:

Bikes and Pedestrians - 6,655 6,655 Streets and Roads 530,455 57,711 588,166 Total expenditures 530,455 64,366 594,821

REVENUES OVER (UNDER)
EXPENDITURES 21,004 135,196 156,200 FUND BALANCES:

Beginning of year 895,197 204,844 1,100,041 End of
year 916,201$ 340,040 $ 1,256,241 $ See accompanying Notes to Financial Statements.
341
City of Dublin
Alameda County Transportation Commission – Measure B Funds Notes to Financial Statements
For the year ended June 30, 2022

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity
All transactions of the Alameda County Transpor tation Commission – Measure B Funds (Measure B Funds) of the City of Dublin, California (City), are included as a separate special revenue fund in the basic financial statements of the City. Measure B Funds are used to account for the City’s share of revenues earned and expenditures incurred under the City’s local streets and roads, and bike and pedestrian programs. The accompanying financial statements are for Measure B Funds only and are not intended to fairly present the financial position or results of operations of the City.

B. Basis of Accounting and Measurement Focus
The accompanying financial statements are prepared on the modified accrual basis of accounting.

Revenues are generally recorded when measurable and available, and expenditures are recorded when the related liabilities are incurred.

The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All governmental funds are accounted for using a current financial resources measurement focus, wherein only current assets and current liabilities generally are included on the balance sheet. Operating statements of governmental funds present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets.

C. Fund Accounting
The operations of the Measure B Funds are accounted for in separate special revenue funds. The funds are separate accounting entities with a set of self-balancing accounts which comprise their assets, liabilities, fund equity, revenues, and expenses.

D. Use of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.

2. MEASURE B FUNDS
Under Measure B, approved by the voters of Alameda County in 1986 (ACTA Old Measure B) and in 2000, (ACTC Measure B), the City receives a portion of the proc eeds of an additional one-half cent sales tax to be used for transportation-related expenditures. This measure was adopted with the intention that the funds generated by the additional sales tax will not fund expe nditures previously paid for by property taxes but, rather, would be used for additional projects and programs.

Major projects funded by Measure B were as follows:

Streets and Roads Program – To improve, repair, and overlay city streets.

Bike and Pedestrian Program – To provide sidewalk and American Disability Act (ADA) improvements and to implement the bikeway network.
342
City of Dublin
Alameda County Transportation Commission – Measure B Funds Notes to Financial Statements
For the year ended June 30, 2022

3. CASH AND INVESTMENTS
Measure B funds are pooled with the City’s cash and investments in order to generate optimum interest income.

The City pools its available cash for investment purposes. The City’s cash and cash equivalents are considered to be cash on hand, demand deposits, and short-term investments with original maturity of three months or less from date of acquisition. Cash an d cash equivalents are combined with investments and displayed as Cash and Investments.

Measure B Funds had the following cash and investments at June 30, 2022:

Cash and Investments $ 1,246,281
A. Investments
Under the provisions of the City’s investment polic y, and in accordance with California Government Code, the following investments are authorized:

Authorized Investment T ype
Maximum
Maturity
Minimum Credit
Quality
Maximum
Percentage of
Portfolio
Maximum
Investment In One
Issuer
Negotiable Certificates of Deposit 5 years A-1 30% 20%
Bankers' Acceptance 180 days A-1 40% 20% of Portfolio
U.S. Treasury Bills and Notes 5 years N/A No Limit No Limit U.S. Government Agency Securities 5 years N/A 25% for callable 35% California Asset Management Program N/A N/A No Limit No Limit Commercial Paper 270 days A-1 25% 20% of Portfolio
Time Certificates of Deposit 1 year N/A 10% No Limit
State Local Agency Investment Fund N/A N/A No Limit No Limit Asset-Backed Securities 5 years AA 20% 5%
Medium-Term Notes 5 years A 30% 5%
Mutual Funds N/A AAA 20% 10%
Money Market Funds N/A AAA 20% No Limit
Municipal Securities 5 years A No Limit 5%
Supranationals 5 years AA 30% 10%
343
City of Dublin
Alameda County Transportation Commission – Measure B Funds Notes to Financial Statements
For the year ended June 30, 2022

3. CASH AND INVESTMENTS, Continued
A. Investments, Continued
In accordance with GASB Statement No. 31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools, investments were stated at fair value using the aggregate method in all funds and component units. The City’s investments are carrie d at fair market value as required by generally accepted accounting principles. The City accounts for all changes in fair value that occurred during the year and are reflected in the fund balance for th e fiscal year. These investment value changes are unrealized since the City’s policy is to generally hold and buy investments until maturity dates.

B. Risk Disclosures
Interest Risk – Interest rate risk is the fluctuation in fair value of investments due to changes in interest rates. The City’s exposure to losses caused by risi ng interest rates is minimized by limiting the average maturity of the City’s investment not to exceed five years.

Credit Risk – Credit risk is the risk of loss of value of a security or investment due to downgrade of its rating due to a change in the ability of the issuer to fulfill its debt obligation. With the exception of U.S.

Treasury securities and authorized pools, no more than 50% of the City’s total investment portfolio will be invested in a single security type or with a single financial institution to reduce the City’s exposure to credit risks.

Custodial Credit Risk – The custodial credit risk for an investment is the risk that in the event of the failure of the counterparty, the City will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. None of the City’s investments were subject to custodial credit risk.

The City’s investments with LAIF at June 30, 2022, include a portion of the pool funds invested in Structured Notes and Asset-Backed Securities. These investments include the following:

Structured Notes – are debt securities (other than asset-backed securities) whose cash flow characteristics (coupon rate, redemption amount, or stated maturity) depend upon one or more indices and/or have embedded forwards or options.

Asset-Backed Securities – the bulk of which are mortgage-backed securities, entitle their purchasers to receive a share of the cash flows from a pool of assets such as principal and interest repayments from a pool of mortgages (such as Collateralized Mortgage Obligations) or credit card receivables.

As of June 30, 2022, the City invested in LAIF, which had invested 1.88% of the pool investment funds in Structured Notes and Asset-Backed Securities as comp ared to 2.31% in the previous year. The LAIF fair value factor of .98712 was used to calculate the fair value of the investments in LAIF. 344
City of Dublin
Alameda County Transportation Commission – Measure B Funds Notes to Financial Statements
For the year ended June 30, 2022

4. DIRECT LOCAL DISTRIBUTION PROGRAM RECEIVABLES
The receivables represent the Measure B sales tax revenues for the fiscal year received from the Alameda County Transportation Commission after June 30, 2022.

5. COMMITMENTS AND CONTINGENCIES
The City participates in several grant programs. These programs are subject to further examination by the grantors and the amount, if any, of expenditures whic h may be disallowed by the granting agencies cannot be determined at this time. The City expects such amounts, if any, to be immaterial. 345

SUPPLEMENTARY INFORMATION
346
City of Dublin
Alameda County Transportation Commission – Measure B Funds Supplementary Information
For the year ended June 30, 2022

1. BUDGETS AND BUDGETARY ACCOUNTING
The City follows these procedures in establishing the budgetary data reflected in the basic financial statements:
x Prior to June 30 the City Manager submits to the City Council a proposed operating budget for the fiscal year commencing the following July 1. The operating budget includes proposed expenditures and the means of financing them.
x The public is given an opportunity to comment on the budget at a noticed City Council meeting. Prior to July 1, the budget is legally enacted through passage of a resolution. x During the fiscal year, the City Manager is authorized to transfer budgeted amounts between line items, provided that the transfer is within the same fund, regardless of the specific department activity. This include the authority to transfer from the General Fund budgeted contingency amounts that are approved by the City Council during the budget adoption. The City Manager is authorized to increase revenue and expenditure budget for various departmental functions, when the net budget impact is zero.
x The City Manager is authorized to increase the a ppropriations for the following fiscal year in an amount not to exceed the amount of funds encumbered or designated by the City Manager as needed for expenses that did not occur prior to the year-end, but are expected to be expended in the next year consistent with the original purpose.
x Formal budgetary integration is employed as a ma nagement control device during the year for the general fund, special revenue funds and capital projects funds. x Budgets for the general, special revenue and capital projects funds are adopted on a basis consistent with generally accepted accounting principles in the United States. 347
City of Dublin
Supplementary Information, Continued
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Measure B - ACTC Streets and Roads
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Measure B revenue 594,000 $ 594,000 $ 542,520$ (51,480) $ Interest Income 3,000 3,000 8,939 5,939 Total revenues 597,000 597,000 551,459 (45,541)
EXPENDITURES:

Streets and Roads 572,000 1,186,161 530,455 655,706 Total expenditures 572,000 1,186,161 530,455 655,706
Net change in fund balance 25,000$ (589,161) $ 21,004 610,165 $ FUND BALANCE:

Beginning of year 895,197
End of year 916,201$
Budgeted Amounts
For the year ended June 30, 2022
348
City of Dublin
Supplementary Information, Continued
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Measure B - ACTC Bikes and Pedestrians
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Measure B revenue 216,000 $ 216,000$ 196,506$ (19,494)$ Interest Income 1,500 1,500 3,056 1,556
Total revenues 217,500 217,500 199,562 (17,938)
EXPENDITURES:

Bikes and Pedestrians 18,000 18,000 6,655 11,345
Streets and Roads 18,400 403,117 57,711 345,406
Total expenditures 36,400 421,11 7 64,366 356,751
Net change in fund balance 181,100$ (203,617)$ 135,196 338,813$ FUND BALANCE:

Beginning of year 204,844
End of year 340,040$
Budgeted Amounts
For the year ended June 30, 2022
349

REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE

AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL

STATEMENTS PERFORMED IN ACCORDANCE WITH

GOVERNMENT AUDITING STANDARDS
Independent Auditor’s Report
To the Honorable Mayor and Members of City Council
of the City of Dublin
Dublin, California
We have audited, in accordance with the auditing st andards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the Measure B Funds (Measure B Funds) of the City of Dublin, California (City), as of and for the year ended June 30, 2022, and the related notes to the financial statements, and have issued our report thereon dated December 2, 2022.

Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limi ted purpose described in the first paragraph of this section and was not designed to identify all deficien c i e s i n i n t e r n a l c o n t r o l t h a t m i g h t b e m a t e r i a l weaknesses or, significant deficiencies. Given these lim itations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
350
To the Honorable Mayor and Members of City Council
of the City of Dublin
Dublin, California

Page 2 ends

Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Measure B Funds’ financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statement. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Badawi & Associates, CPAs
Berkeley, California
December 2, 2022
351

REPORT ON COMPLIANCE AND ON INTERNAL CONTROL

OVER COMPLIANCE FOR MEASURE B
Independent Auditor’s Report
To the Honorable Mayor and Members
of the City Council of the City of Dublin
Dublin, California
Report on Compliance for Measure B
Opinion on Compliance for Measure B
We have audited City of Dublin’s (City) compliance with the types of compliance requirements described in the agreement between the City and Alameda County Transportation Commission that could have a direct and material effect on its Measure B 2000 Funds (Measure B Funds) for the year ended June 30, 2022.

In our opinion, the City complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on its Measure B Funds for the year ended June 30, 2022.

Basis for Opinion on Measure B
We conducted our audit of compliance in accordance w i t h a u d i t i n g s t a n d a r d s g e n e r a l l y a c c e p t e d i n t h e United States of America (GAAS); the standards applicable to financia l audits contained in Government Auditing Standards issued by the Comptroller General of the United States ( Government Auditing Standards ); and the agreement between the City and Alameda County Transportation Commission. Our responsibilities under those standards and are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report.

We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for the City’s Measure B Funds.

Our audit does not provide a legal determination of the Measure B Funds compliance with the compliance requirements referred to above.

Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to the City’s Measure B Funds.
352
To the Honorable Mayor and Members
of the City Council of the City of Dublin
Dublin, California

Page 2 ends

Auditor’s Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the Measure B Fund’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards , and the agreement between the City and Alameda County Transportation Commission will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Noncompliance with the compliance requirements referr ed to above is considered material, if there is a substantial likelihood that, individually or in the a ggregate, it would influence the judgment made by a reasonable user of the report on compliance about th e Measure B Fund’s compliance with the requirements of the agreement between the City and Alameda County Transportation Commission.

In performing an audit in accordance with GAAS, Government Auditing Standards, and the agreement between the City and Alameda County Transportation Commission, we:
x Exercise professional judgment and maintain professional skepticism throughout the audit. x Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the Measure B Fund s’ compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances.
x Obtain an understanding of the City’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the agreement between the City and Alameda County Transportation Commission, but not for the purpose of expressing an opinion on the effectiveness of City’s internal control over compliance. Accordingly, no such opinion is expressed.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit.

Other Matters
Under Measure B, approved by the voters of Alameda County in 2000, the City has received a total of 12 months of revenue from July 2021 through June 2022. The Local Street and Roads program has received $542,520 and the Bike and Pedestrian program has received $196,506. 353
To the Honorable Mayor and Members
of the City Council of the City of Dublin
Dublin, California

Page 3 ends

Report on Internal Control over Compliance
Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section ab ove and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined below. However, material weaknesses or significant de ficiencies in internal control over compliance may exist that were not identified.

A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of the agreement between the City and the Alameda County Transportation Commission on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of de ficiencies in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of the agreement between the City and the Alameda County Transportation Commission will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of the agreement between the City and the Alameda County Transportation Commission that is less severe than a material weakne ss in internal control over compliance, yet important enough to merit attention by those charged with governance.

Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed.

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the agreement between the City and the Alameda County Transportation Commission. Accordingly, this report is not suitable for any other purpose.

Badawi & Associates, CPAs
Berkeley, California
December 2, 2022
354
Measure BB Funds
Dublin, California
Financial Statements and
Independent Auditor’s Reports
For the year ended June 30, 2022
Attachment 5
355
City of Dublin
Alameda County Transportation Commission – Measure BB Funds Financial Statements
For the year ended June 30, 2022
Table of Contents
Page
Independent Auditor’s Report ............................................................................................................................. 1 Financial Statements:

Budgets and Budgetary Accounting ............................................................................................. ..................... 12 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual:

Measure BB – ACTC Streets and Roads Special Revenue Fund ................................................................. 13 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual:

Measure BB – ACTC Bikes and Pedestrians Special Revenue Fund .......................................................... 14 Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ....................................................................................................................... 15 Report on Compliance and on Internal Control
over Compliance for Measure BB .................................................................................................................... 17 356
INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and Members of the City Council
of the City of Dublin
Dublin, California
Report on the Audit of the Financial Statements
Opinions
We have audited the financial statements of the Measure BB Funds (Measure BB Funds) of the City of Dublin, California (City), as of and for the year ended June 30, 2022, and the related notes to the financial statements as listed in the table of contents.

In our opinion, the accompanying financial statements pr esent fairly, in all material respects, the respective financial position of the Measure BB Funds of the City, as of June 30, 2022, and the respective changes in financial position for the year then ended in accordan ce with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing st andards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the Un ited States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the Measure BB Funds of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise subs tantial doubt about the Measure BB Funds’ ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. 357
To the Honorable Mayor and Members of the City Council
of the City of Dublin
Dublin, California

Page 2 ends

Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may in volve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggr egate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS, we:
x Exercise professional judgment and maintain professional skepticism throughout the audit. x Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence rega rding the amounts and disclosures in the financial statements.
x Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Measure BB Funds’ internal control. Accordingly, no such opinion is expressed. x Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
x Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Measure BB Fund s’ ability to continue as a going concern for a reasonable period of time.

Supplementary Information
Our audit was conducted for the purpose of forming opin ions on the financial statements that collectively comprise the Measure BB Funds’ financial statements. The budgetary comparison information is presented for purposes of additional analysis and is not a required part of the financial statements.

Such information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, in cluding comparing and reconciling such information directly to the underlying accounting and other record s used to prepare the financial statements or to the 358
To the Honorable Mayor and Members of the City Council
of the City of Dublin
Dublin, California

Page 3 ends

financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, budgetary information is fairly stated, in all material respects, in relation to the financial statements as a whole.

Badawi & Associates, CPAs
Berkeley, California
December 2, 2022
359
This page intentionally left blank.
360
City of Dublin
Alameda County Transportation Commission - Measure BB Funds Balance Sheet
June 30, 2022

ACTC ACTC
Streets and Bikes and
Roads Pedestrians Total
ASSETS:

Cash and investments 412,737 $ 295,256 $ 707,993 $ Direct local distribution program receivables 335,600 110,520 446,120 Total assets 748,337$ 405,776 $ 1,154,113 $ FUND BALANCES:

Restricted 748,337 $ 405,776 $ 1,154,113 $ Total fund balances 748,337$ 405,776 $ 1,154,113 $ See accompanying Notes to Financial Statements.
361
City of Dublin
Alameda County Transportation Commission - Measure BB Funds Statement of Revenues, Expenditures and Changes in Fund Balances

ACTC ACTC
Streets and Bikes and
Roads Pedestrians Total
REVENUES:

Measure BB revenue 817,456 $ 269,205 $ 1,086,661 $ Use of money and property 4,188 2,890 7,078 Total revenues 821,644 272,095 1,093,739 EXPENDITURES:

Bikes and Pedestrians - - - Streets and Roads 441,051 52,871 493,922 Total expenditures 441,051 52,871 493,922 EXPENDITURES 380,593 219,224 599,817 FUND BALANCES:

Beginning of year 367,744 186,552 554,296 End of year 748,337 $ 405,776 $ 1,154,113 $ For the year ended June 30, 2022

REVENUES OVER (UNDER)
See accompanying Notes to Financial Statements.
362
City of Dublin
Alameda County Transportation Commission – Measure BB Funds Notes to Financial Statements
For the year ended June 30, 2022

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity
All transactions of the Alameda County Transportation Commission – Measure BB Funds (Measure BB Funds) of the City of Dublin, California (City), are included as a separate special revenue fund in the basic financial statements of the City. Measure BB Funds ar e used to account for the City’s share of revenues earned and expenditures incurred under the City’s paratransit, local streets and roads, and bike and pedestrian programs. The accompanying financial statements are for Measure BB Funds only and are not intended to fairly present the financial position or results of operations of the City.

B. Basis of Accounting and Measurement Focus
The accompanying financial statements are prepared on the modified accrual basis of accounting.

Revenues are generally recorded when measurable and available, and expenditures are recorded when the related liabilities are incurred.

C. Fund Accounting
The operations of the Measure BB Funds are accounted for in separate special revenue funds. The funds are separate accounting entities with a set of self-balancing accounts which comprise their assets, liabilities, fund equity, revenues, and expenses.

2. MEASURE BB FUNDS
Under Measure BB, approved by the vo ters of Alameda County in 2014, the City receives a portion of the proceeds of an additional one-half cent sale s tax t o be use d for t ransp ortation-related expenditures. This measure was adopted with the intention that the funds generated by the additional sales tax will not fund expenditures previously paid for by property taxes but, rather, would be used for additional projects and programs.

Major projects funded by Measure BB were as follows:

Streets and Roads Program – To improve, repair, and overlay city streets.

Bike and Pedestrian Program – To provide sidewalk and American Disability Act (ADA) improvements and to implement the bikeway network.
363
City of Dublin
Alameda County Transportation Commission – Measure BB Funds Notes to Financial Statements
For the year ended June 30, 2022

3. CASH AND INVESTMENTS
Measure BB funds are pooled with the City’s cash and investments in order to generate optimum interest income.

Measure BB Funds had the following cash and investments at June 30, 2022:

Cash and Investments $707,993
A. Investments
The City's Investment Policy and the California Government Code allow the City to invest in the following, provided the credit ratings of the issuers are acceptable to the City; and approved percentages and maturities are not exceeded. The table below also identifies certain provisions of the California Government Code, or the City's Investment Policy where the City's Investment Policy is more restrictive. 364
City of Dublin
Alameda County Transportation Commission – Measure BB Funds Notes to Financial Statements
For the year ended June 30, 2022

The City’s investments with LAIF at June 30, 2022, include a portion of the pool funds invested in Structured Notes and Asset-Backed Securities. These investments include the following:

As of June 30, 2022, the City had invested in LAIF, which had invested 1.88% of the pool investment funds in Structured Notes and Asset-Backed Securities as compared to 2.31% in the previous year. The LAIF fair value factor of .98712 was used to calculate the fair value of the investments in LAIF. 365
City of Dublin
Alameda County Transportation Commission – Measure BB Funds Notes to Financial Statements
For the year ended June 30, 2022

4. DIRECT LOCAL DISTRIBUTION FROGRAM RECEIVABLES
The receivables represent the Measure BB sales tax reve nues for the fiscal year received from the Alameda County Transportation Commission after June 30, 2022.

SUPPLEMENTARY INFORMATION
367
City of Dublin
Alameda County Transportation Commission – Measure BB Funds Supplementary Information
For the year ended June 30, 2022

1. BUDGETS AND BUDGETARY ACCOUNTING
The City follows these procedures in establishing the budgetary data reflected in the basic financial statements:
x Prior to June 30 the City Manager submits to the City Council a proposed operating budget for the fiscal year commencing the following July 1. The operating budget includes proposed expenditures and the means of financing them.
x The public is given an opportunity to comment on the budget at a noticed City Council meeting. Prior to July 1, the budget is legally enacted through passage of a resolution. x During the fiscal year, the City Manager is authorized to transfer budgeted amounts between line items, provided that the transfer is within the same fund, regardless of the specific department activity. This include the authority to transfer from the General Fund budgeted contingency amounts that are approved by the City Council during the budget adoption. The City Manager is authorized to increase revenue and expenditure budget for various departmental functions, when the net budget impact is zero.
x The City Manager is authorized to increase the a ppropriations for the following fiscal year in an amount not to exceed the amount of funds encumbered or designated by the City Manager as needed for expenses that did not occur prior to the year-end, but are expected to be expended in the next year consistent with the original purpose.
x Formal budgetary integration is employed as a ma nagement control device during the year for the general fund, special revenue funds and capital projects funds. x Budgets for the general, special revenue and capital projects funds are adopted on a basis consistent with generally accepted accounting principles in the United States. 368
City of Dublin
Supplementary Information, Continued
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Measure BB - ACTC Streets and Roads
Variance with
Final Budget
Actual Positive
Original Final Amount s (Negative)
REVENUES:

Measure BB revenue 533,000$ 533,000 $ 817,456 $ 284,456 $ Use of money and property 4,000 4,000 4,188 188
Total revenues 537,000 537,000 821,644 284,644
EXPENDITURES:

Streets and Roads 374,000 887,031 441,051 445,980
Total expenditures 374,000 887,031 441,051 445,980
Net change in fund balance 163,000$ (350,031) $ 380,593 730,624 $ FUND BALANCE:

Beginning of year 367,744
End of year 748,337$
Budgeted Amounts
For the year ended June 30, 2022
369
City of Dublin
Supplementary Information, Continued
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Measure BB - ACTC Bikes and Pedestrians
Variance with
Final Budget
Actual Positive
Original Final Amount s (Negative)
REVENUES:

Measure BB revenue 176,000$ 176,000 $ 269,205 $ 93,205 $ Use of money and property 1,000 1,000 2,890 1,890
Total revenues 177,000 177,000 272,095 95,095
EXPENDITURES:

Streets and Roads 38,758 358,457 52,871 305,586
Total expenditures 38,758 358,457 52,871 305,586
Net change in fund balance 138,242$ (181,457) $ 219,224 400,681 $ FUND BALANCE:

Beginning of year 186,552
End of year 405,776$
Budgeted Amounts
For the year ended June 30, 2022
370

REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE

AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL

STATEMENTS PERFORMED IN ACCORDANCE WITH

GOVERNMENT AUDITING STANDARDS
Independent Auditor’s Report
To the Honorable Mayor and Members
of City Council of the City of Dublin
Dublin, California
We have audited, in accordance with the auditing st andards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the Measure BB Funds (Measure BB Funds) of the City of Dublin, California (City), as of and for the year ended June 30, 2022, and the related notes to the financial statements, and have issued our report thereon dated December 2, 2022.

Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting in relation to Measure BB Fu nds (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limi ted purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given thes e limitations, during our audit we di d not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
371
To the Honorable Mayor and Members
of City Council of the City of Dublin
Dublin, California

Page 2 ends

Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Measure BB Funds’ financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinio n on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Badawi & Associates, CPAs
Berkeley, California
December 2, 2022
372

REPORT ON COMPLIANCE AND ON INTERNAL CONTROL

OVER COMPLIANCE FOR MEASURE BB
Independent Auditor’s Report
To the Honorable Mayor and Members
of the City Council of the City of Dublin
Dublin, California
Report on Compliance for Measure BB
Opinion on Compliance for Measure BB
We have audited City of Dublin’s (City) compliance with the types of compliance requirements described in the agreement between the City and Alameda County Transportation Commission that could have a direct and material effect on its Measure BB Funds (Measure BB Funds) for the year ended June 30, 2022.

In our opinion, the City complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on its Measure BB Funds for the year ended June 30, 2022.

Basis for Opinion on Measure BB
We conducted our audit of compliance in accordance w i t h a u d i t i n g s t a n d a r d s g e n e r a l l y a c c e p t e d i n t h e United States of America (GAAS); the standards applicable to financia l audits contained in Government Auditing Standards issued by the Comptroller General of the United States ( Government Auditing Standards ); and the agreement between the City and Alameda County Transportation Commission. Our responsibilities under those standards and are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report.

Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to the City’s Measure BB Funds.
373
To the Honorable Mayor and Members
of the City Council of the City of Dublin
Dublin, California

Page 2 ends

Auditor’s Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the Measure BB Fund’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards , and the agreement between the City and Alameda County Transportation Commission will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Noncompliance with the compliance requirements referr ed to above is considered material, if there is a substantial likelihood that, individually or in the a ggregate, it would influence the judgment made by a reasonable user of the report on compliance about the Measure BB Fund’s compliance with the requirements of the agreement between the City and Alameda County Transportation Commission.

In performing an audit in accordance with GAAS, Government Auditing Standards, and the agreement between the City and Alameda County Transportation Commission, we:
x Exercise professional judgment and maintain professional skepticism throughout the audit. x Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the Measure BB Funds’ compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances.
x Obtain an understanding of the City’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the agreement between the City and Alameda County Transportation Commission, but not for the purpose of expressing an opinion on the effectiveness of City’s internal control over compliance. Accordingly, no such opinion is expressed.

Other Matters
Under Measure BB, approved by the voters of Alameda County in 2014, the City has received a total of 12 months of revenue from July 2021 through June 2022. The Local Street and Roads program has received $817,456 and the Bike and Pedestrian program has received $269,205. 374
To the Honorable Mayor and Members
of the City Council of the City of Dublin
Dublin, California

Page 3 ends

Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed.

Badawi & Associates, CPAs
Berkeley, California
December 2, 2022
375
Measure F Alameda
County Vehicle
Registration Fee Fund
Dublin, California
Financial Statements and
Independent Auditor’s Reports
For the year ended June 30, 2022
Attachment 6
376
City of Dublin
Measure F Alameda County Vehicle Registration Fee Fund
Financial Statements
For the year ended June 30, 2022
Table of Contents
Page
Independent Auditor’s Report ............................................................................................................................. 1 Financial Statements:

Balance Sheet .............................................................................................................. ........................................ 5 Statement of Revenues, Expenditures and
Changes in Fund Balance ................................................................................................... ........................... 6 Notes to Financial Statements ............................................................................................... .............................. 7 Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ..................................................................................................................... 11 Report on Compliance and Internal Control
over Compliance for Measure F ....................................................................................................................... 13 377
INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and Members of the City Council
of the City of Dublin
Dublin, California
Report on the Audit of the Financial Statements
Opinions
We have audited the financial statements of the Meas ure F Alameda County Vehicle Registration Fee Fund (VRF Fund) of the City of Dublin, California (City), as of and for the year ended June 30, 2022, and the related notes to the financial statements as listed in the table of contents.

In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the VRF Fund of the City, as of June 30, 2022, and the changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing st andards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the VRF Fund of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Responsibilities of Management for the Financial Statements The City’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control re levant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substant ial doubt about the VRF Fund’s ability to continue as a going concern for twelve months beyond the fina ncial statement date, including any currently known information that may raise substantial doubt shortly thereafter. 378
To the Honorable Mayor and Members of the City Council
of the City of Dublin
Dublin, California

Page 2 ends

Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS, we:
x Exercise professional judgment and maintain professional skepticism throughout the audit. x Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. x Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the VRF Fund’s internal control. Accordingly, no such opinion is expressed. x Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
x Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the VR F Fund’s ability to continue as a going concern for a reasonable period of time.

Page 3 ends

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 2, 2022 on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, an d grant agreements and other matters. The purpose of that report is solely to describe the scope of our te sting of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

Badawi & Associates, CPAs
Berkeley, California
December 2, 2022
380
This page intentionally left blank.
381
City of Dublin
Measure F Alameda County Vehicle Registration Fee Fund
Balance Sheet
June 30, 2022
ASSETS:

Cash and investments 197,081 $
Direct local distribution program receivables 49,101
Total assets 246,182$
LIABILITIES:

Other accrued liabilities 3,748 $
Total liabilities 3,748
Fund Balance:

Restricted 242,434
Total fund balance 246,182$
See accompanying Notes to Financial Statements.
382
City of Dublin
Measure F Alameda County Vehicle Registration Fee Fund
Statement of Revenues, Expenditures and Changes in Fund Balance REVENUES:

Measure F revenues 287,282 $
Use of money and property 2,421
Total revenues 289,703
EXPENDITURES:

Contractual services 246,927
Streets and roads 18,821
Total expenditures 265,748
EXPENDITURES 23,955
FUND BALANCE:

Beginning of year 218,479
End of year 242,434$
For the year ended June 30, 2022

REVENUES OVER
See accompanying Notes to Financial Statements.
383
City of Dublin
Measure F Alameda County Vehicle Registration Fee Fund
Notes to Financial Statements
For the year ended June 30, 2022

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity
All transactions of the Measure F Alameda County Vehicle Registration Fees are reported in a special revenue fund (VRF Fund) of the City of Dublin, Calif ornia (City). The special revenue fund is included as part of the State Construction and Maintenance fund in the basic financial statements of the City. The Fund is used to account for the City’s revenues earned and expenditures incurred under the City’s various street maintenance and construction projects. The accompanying financial statements are for the VRF Fund only and are not intended to fairly present the financial position of the City.

B. Basis of Accounting
The accompanying financial statements are prepared on the modified accrual basis of accounting.

Revenues are generally recorded when measurable and available, and expenditures are recorded when the related liabilities are incurred.

Operating statements of governmental funds present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets.

C. Fund Accounting
The operations of the VRF Fund are accounted for as part of the State Construction and Maintenance Fund. Funds are separate accounting entities with a set of self-balancing accounts which comprise their assets, liabilities, fund equity, revenues, and expenditures.

E. Cash, Cash Equivalents and Investments
The City pools its available cash for investment purposes. The City’s cash and cash equivalents are considered to be cash on hand, demand deposits, and short-term investments with original maturity of three months or less from date of acquisition. Cash and cash equivalents are combined with investments and displayed as Cash and Investments.
384
City of Dublin
Measure F Alameda County Vehicle Registration Fee Fund
Notes to Financial Statements
For the year ended June 30, 2022

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued E. Cash, Cash Equivalents, and Investments, Continued
In accordance with GASB Statement No. 40, Deposit and Investment Disclosures (Amendment of GASB No. 3), certain disclosure requirements for Deposits and Investment Risks were made in the following areas:
Interest Rate Risk
Credit Risk
Overall
Custodial Credit Risk
Concentrations of Credit Risk
In addition, other disclosures are specified includin g use of certain methods to present deposits and investments, highly sensitive investments, credit quality at year-end and other disclosures.

In accordance with GASB Statement No. 31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools, highly liquid market investments with maturities of one year or less at time of purchase are stated at amortized cost.

The City participates in an investment pool manage d by the State of California titled Local Agency Investment Fund (LAIF) which has invested a port ion of the pooled funds in Structured Notes and Asset-Backed Securities. LAIF’s investments are subject to credit risk with the full faith and credit of the State of California collateralizing these investments. In addition, these Structured Notes and Asset- Backed Securities are subject to market risk as to change in interest rates.

F. Revenues and Receivables
During the course of normal operations, the fund carries various receivable balances for intergovernmental revenue and interest. Revenues are recorded when received in cash, except revenues subject to accrual (generally 60 days after year-end ) are recognized when due. The primary revenue sources, which have been treated as susceptibl e to accrual by the fund, are Measure F vehicle registration fees.

2. MEASURE F ALAMEDA COUNTY VEHICLE REGISTRATION FEES
The Measure F Alameda County Vehicle Registration Fee (VRF) Program was approved by the voters in November 2010, with 63 percent of the vote. The fee wi ll generate about $10.7 million per year by a $10 per year vehicle registration fee. The co llection of the $10 per year vehicle re gistration fee started in the first week of May 2011.

The goal of the VRF program is to sustain the County’s transportation network and reduce traffic congestion and vehicle related pollution. The program includes four categories of projects:
x Local Road Improvement and Repair Program (60 percent) x Transit for Congestion Relief (25 percent)
x Local Transportation Technology (10 percent)
x Pedestrian and Bicyclist Access and Safety Program (5 percent) 385
City of Dublin
Measure F Alameda County Vehicle Registration Fee Fund
Notes to Financial Statements
For the year ended June 30, 2022

3. CASH AND INVESTMENTS
The VRF Fund’s cash and investments are pooled with the City’s cash and investments in order to generate optimum interest income.

The City pools its available cash for investment purposes. The City’s cash and cash equivalents are considered to be cash on hand, demand deposits, and short-term investments with original maturity of three months or less from date of acquisition. Ca sh and cash equivalents are combined with investments and displayed as Cash and Investments.

VRF Fund had the following cash and investments at June 30, 2022:

Cash and Investments $ 197,081
A. Investments
The City's Investment Policy and the California Government Code allow the City to invest in the following, provided the credit ratings of the issuers are acceptable to the City; and approved percentages and maturities are not exceeded. The tabl e below also identifies certain provisions of the California Government Code, or the City's Investment Policy where the City's Investment Policy is more restrictive.

In accordance with GASB Statement No. 31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools, investments were stated at fair value using the aggregate method in all funds and component units. The City’s investments are carried at fair market value as required by generally accepted accounting pr inciples. The City accounts for all changes in fair value that occurred during the year and are reflected in the fund balance for the fiscal year. These investment value changes are unrealized since the Ci ty’s policy is to hold and buy investments until maturity dates.
386
City of Dublin
Measure F Alameda County Vehicle Registration Fee Fund
Notes to Financial Statements
For the year ended June 30, 2022

3. CASH AND INVESTMENTS, Continued
B. Risk Disclosures
Interest Risk – Interest rate risk is the fluctuation in fair value of investment due to changes in interest rates. The City’s exposure to losses caused by risi ng interest rates is minimized by limiting the average maturity of the City’s investment not to exceed five years.

C. Local Agency Investment Fund
The City is a voluntary participant in the Local Agen cy Investment Fund (LAIF) that is regulated by California Government Code Section 16429 under the oversight of the Treasurer of the State of California. The City’s investments with LAIF at June 30, 2022, include a portion of the pool funds invested in Structured Notes and Asset-Backed Securities. These investments include the following:

4. DIRECT LOCAL DISTRIBUTION PROGRAM RECEIVABLES
The receivables represent the Measure F VRF revenues for the fiscal year received from the Alameda County Transportation Commission after June 30, 2022.

5. COMMITMENTS AND CONTINGENCIES
The City participates in several grant programs. Thes e programs are subject to any further examination by the grantors and the amount, if any, of expenditures which may be disallowed by the granting agencies cannot be determined at this time. The City expects such amounts, if any, to be immaterial. 387

REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE

AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL

STATEMENTS PERFORMED IN ACCORDANCE WITH

GOVERNMENT AUDITING STANDARDS
Independent Auditor’s Report
To the Honorable Mayor and Members
of City Council of the City of Dublin
Dublin, California
We have audited, in accordance with the auditing st andards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the Measure F Alameda County Vehicle Registration Fee Fund (VRF Fund) of the City of Dublin, California (City), as of and for the year ended June 30, 2022, and the related notes to the financial statements, and have issued our report thereon dated December 2, 2022.

Our consideration of internal control was for the limi ted purpose described in the first paragraph of this section and was not designed to identify all deficien c i e s i n i n t e r n a l c o n t r o l t h a t m i g h t b e m a t e r i a l weaknesses or, significant deficiencies. Given these lim itations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
388
To the Honorable Mayor and Members
of City Council of the City of Dublin
Dublin, California

Page 2 ends

Compliance and Other Matters
As part of obtaining reasonable assurance about whether the VRF Fund’s financial statements are free from material misstatement, we performed tests of its compli ance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinio n on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integr al part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Badawi & Associates, CPAs
Berkeley, California
December 2, 2022
389

REPORT ON COMPLIANCE AND ON INTERNAL CONTROL

OVER COMPLIANCE FOR MEASURE F
Independent Auditor’s Report
To the Honorable Mayor and Members
of the City Council of the City of Dublin
Dublin, California
Report on Compliance for Measure F
Opinion on Compliance for Measure F
We have audited City of Dublin’s (City) compliance with the types of compliance requirements described in the agreement between the City and Alameda County Transportation Commission that could have a direct and material effect on its Measure F Alameda County Vehicle Registration Fee Fund (VRF Fund) for the year ended June 30, 2022.

In our opinion, the City complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on its VRF Fund for the year ended June 30, 2022.

Basis for Opinion on Measure F
We conducted our audit of compliance in accordance w i t h a u d i t i n g s t a n d a r d s g e n e r a l l y a c c e p t e d i n t h e United States of America (GAAS); the standards applicable to financia l audits contained in Government Auditing Standards issued by the Comptroller General of the United States ( Government Auditing Standards ); and the agreement between the City and Alameda County Transportation Commission. Our responsibilities under those standards and are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report.

We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for ou r opinion on compliance for the City’s VRF Fund. Our audit does not provide a legal determination of the VRF Fund’s compliance with the compliance requirements referred to above.

Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to the City’s VRF Fund.
390
To the Honorable Mayor and Members
of the City Council of the City of Dublin
Dublin, California

Page 2 ends

Auditor’s Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the VRF Fund’s compliance based on our audit. Reas onable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards , and the agreement between the City and Alameda County Transportation Commission will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than fo r that resulting from erro r, as fraud may involve collusion, forgery, intentional omissions, misrepre sentations, or the override of internal control.

Noncompliance with the compliance requirements referr ed to above is considered material, if there is a substantial likelihood that, individually or in the a ggregate, it would influence the judgment made by a reasonable user of the report on compliance about the VRF Fund’s compliance with the requirements of the agreement between the City and Alameda County Transportation Commission.

In performing an audit in accordance with GAAS, Government Auditing Standards, and the agreement between the City and Alameda County Transportation Commission, we:
x Exercise professional judgment and maintain professional skepticism throughout the audit. x Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the VRF Fund’s compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances. x Obtain an understanding of the City’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the agreement between the City and Alameda County Transportation Commission, but not for the purpose of expressing an opinion on the effectiveness of City’s internal control over compliance. Accordingly, no such opinion is expressed.

Page 3 ends

Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed.

Badawi & Associates, CPAs
Berkeley, California
December 2, 2022
392
Dublin, California
Single Audit Report
For the year ended June 30, 2022
Attachment 7
393
City of Dublin
Single Audit Report
For the year ended June 30, 2022
Table of Contents
Page
Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ........................................................... 1 Report on Compliance for Each Major Program and Report on Internal Control over Compliance in Accordance with the Uniform Guidance and on the Schedule of Expenditures of Federal Awards ...................................................................................... 3 Schedule of Expenditures of Federal Awards ..................................................................................................... 7 Notes to the Schedule of Expenditures of Federal Awards ............................................................................... 8 Schedule of Findings and Questioned Costs ....................................................................................................... 9 394

REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE

AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED

IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
Independent Auditor’s Report
To the Honorable Mayor and Members of the City Council
of the City of Dublin
Dublin, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United St ates, the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Dublin, California (City), as of and for the year ended Ju ne 30, 2022, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements and have issued our report thereon dated December 2, 2022.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that th ere is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in inter nal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consid er to be material weaknesses. However, material weaknesses may exist that have not been identified.
395
To the Honorable Mayor and Members of the City Council
of the City of Dublin
Dublin, California

Page 2 ends

Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinio n on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Badawi & Associates, CPAs
Berkeley, California
December 2, 2022
396

REPORT ON COMPLIANCE FOR EACH FEDERAL PROGRAM AND REPORT ON INTERNAL

CONTROL OVER COMPLIANCE IN ACCORDANCE WITH THE UNIFORM GUIDANCE

AND ON THE SCHEDULE OF FEDERAL EXPENDITURES OF FEDERAL AWARDS Independent Auditor’s Report
To the Honorable Mayor and Members
of the City Council of the City of Dublin
Dublin, California
Report on Compliance for Each Major Federal Program
Opinion on Compliance for Each Major Federal Program
We have audited the City of Dublin (City)’s comp liance with the types of compliance requirements described in the OMB Compliance Supplement t h a t c o u l d h a v e a d i r e c t a n d m a t e r i a l e f f e c t o n e a c h o f t h e City’s major federal programs for the year ended June 30, 2022.

In our opinion, the City complied, in all material re spects, with the compliance requirements referred to above that could have a direct and material effect on each major federal program for the year ended June 30, 2022.

Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance w i t h a u d i t i n g s t a n d a r d s g e n e r a l l y a c c e p t e d i n t h e United States of America (GAAS); the standards applicable to financia l audits contained in Government Auditing Standards issued by the Comptroller General of the United States ( Government Auditing Standards ); and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Au dit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report.

Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules and provisions of cont racts or grant agreements applicable to each of the City’s major federal programs.
397
To the Honorable Mayor and Members
of the City Council of the City of Dublin
Dublin, California

Page 4 ends

Auditor’s Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the City’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards , and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of intern al control. Noncompliance with the compliance requirements referred to above is considered ma terial, if there is a substantial likelihood that, individually or in the aggregate, it would influenc e the judgment made by a reasonable user of the report on compliance about City’s compliance with the requirements of each major federal program.

I n p e r f o r m i n g a n a u d i t i n accordance with GAAS, Government Auditing Standards , and the Uniform Guidance, we:
x Exercise professional judgment and maintain professional skepticism throughout the audit. x Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regard ing the City’s compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances.
x Obtain an understanding of the City’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control over compliance. Accordingly, no such opinion is expressed.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any si gnificant deficiencies and material weaknesses in internal control over compliance that we identified during the audit.

Report on Internal Control over Compliance
Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Gi ven these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined below. However, material we aknesses or significant deficiencies in internal control over compliance may exist that were not identified. 398
To the Honorable Mayor and Members
of the City Council of the City of Dublin
Dublin, California

Page 5 ends

A deficiency in internal control over compliance exists when the design or operation of a control over c o m p l i a n c e d o e s n o t a l l o w m a n a g e m e n t o r e m p l o y e e s , i n t h e n o r m a l c o u r s e o f p e r f o r m i n g t h e i r assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compli ance, yet important enough to merit attention by those charged with governance.

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the re sults of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.

Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance We have audited the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the City, as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements. We issued our report thereon dated December 2, 2022, which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively compri se the basic financial statements. The accompanying schedule of expenditures of federal awards is presen ted for purposes of additional analysis as required by the Uniform Guidance and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prep are the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in th e United States of America. In our opinion, the schedule of expenditures of federal awards is fa irly stated in all material respects in relation to the basic financial statements as a whole.

Badawi & Associates, CPAs
Berkeley, California
December 2, 2022
399
This page intentionally left blank
400
City of Dublin
Schedule of Expenditures of Federal Awards
For the year ended June 30, 2022
Assistance Agency or
Federal Grantor/Pass-Through Listing Pass-Through Federal Grantor Program Title Number Number Expenditures
U.S. Department of Housing and Urban Development:

Passed through Alameda County Housing and Community Development:

Community Development Block Grants/Entitlement Grants 14.218 B22-UC-060001 405,780$ Total U.S. Department of Housing and Urban Development 405,780 U.S. Department of the Treasury
Direct Program:

American Rescue Plan Act - CSLFRF - COVID-19 21.027 Not available 2,027,867 Total U.S. Department of the Treasury 2,027,867
Total Federal Expenditures 2,433,647$
401
City of Dublin
Notes to the Schedule of Expenditures of Federal Awards For the year ended June 30, 2022
A. Reporting Entity
The financial reporting entity consists of (a) the pr imary government, City of Dublin, California (City), (b) organizations for which the primary government is financially accountable, and (c) other organizations for which the primary government is not accountable, but for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity's financial statements to be misleading or incomplete.

B. Basis of Accounting
Funds received under the various grant programs have been recorded within the general, special revenue, and capital projects funds of the City. The City utilizes the modified accrual basis of accounting for the general, special revenue, and capita l projects funds. Expenditures of federal awards reported on the Schedule of Expenditures of Federal Awards (Schedule) are recognized when incurred.

C. Relationship of Schedule of Expenditures of Federal Awards to Financial Statements The accompanying Schedule presents the activity of all federal financial assistance programs of the City.

Federal financial assistance received directly from federal agencies as well as federal financial assistance passed through the State of California is included in the Schedule.

The Schedule was prepared only from the accounts of various grant programs and, therefore, does not present the financial position or results of operations of the City.

D. Pass-Through Entities’ Identifying Number
When federal awards were received from a pass-through entity, the Schedule shows, if available, the identifying number assigned by the pass-through en tity. When no identifying number is shown, the City determined that no identifying number is a ssigned for the program or the City was unable to obtain an identifying number from the pass-through entity.

E. Indirect Costs
The City did not elect to use the 10% de minimis indirect cost rate. 402
City of Dublin
Schedule of Findings and Questioned Costs
For the year ended June 30, 2022
Section I – Summary of Auditor’s Results
Financial Statements
Types of auditors’ report issued on whether financial statements audited were prepared in accordance with GAAP: Unmodified Internal control over financial reporting:
x Material weakness(es) identified? No
x Significant deficiency(ies) identified? None noted Any noncompliance material to the financial statements noted No Federal Awards
Internal control over major programs:
x Material weakness(es) identified? No
x Significant deficiency(ies) identified? None noted Type of auditor’s report issued on compliance for major programs Unmodified Any audit findings disclosed that are required to be reported in accordance with section 200.516(a) No
Identification of major programs:

Dollar threshold used to distinguish between type A and type B program $750,000 Auditee qualified as low-risk auditee under
s e c t i o n 2 0 0 . 5 2 0 ? N o
403
City of Dublin
Schedule of Findings and Questioned Costs
For the year ended June 30, 2022
Section II – Current Year Findings
A. Financial Statement Audit
No current year financial statement audit findings.

B. Federal Award Program Audit
No current year federal award program audit findings.

Section II – Prior Year Findings
A. Financial Statement Audit
No prior year financial statement audit findings.

B. Federal Award Program Audit
No prior year federal award program audit findings.
404
Dublin, California
Independent Accountants’ Report on
Agreed-Upon Procedures Applied to
Appropriations Limit Schedule
For the fiscal year ending June 30, 2023
Attachment 8
405
INDEPENDENT ACCOUNTANTS’ REPORT
To the Honorable Mayor and Members
of City Council of the City of Dublin
Dublin, California
We have performed the procedures enumerated below on the accompanying Appropriations Limit Schedule of the City of Dublin (City) for the fiscal year ending June 30, 2023. The City’s management is responsible for the accompanying Appropriations Limit Schedule.

The City has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of the requirements of Section 1.5 of Article XIII-B of the California Constitution.

Additionally, the League of California Cities (as presented in the publication entitled Agreed-upon Procedures Applied to the Appropriations Limitation Prescribed by Article XIII-B of the California Constitution) has agreed to and acknowledged that the procedures performed are appropriate for their purposes. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this re port and may not meet the needs of all users of this report and, as such, users are responsible for de termining whether the procedures performed are appropriate for their purposes.

The procedures performed and our findings are described below:

1. We obtained the completed worksheets used by the City to calculate its appropriations limit for the fiscal year ending June 30, 2023, and determined that the limit and annual calculation factors were adopted by resolution of City Coun cil. We also determined that the population and inflation options were selected by a recorded vote of City Council.

Finding: No exceptions were noted as a result of our procedures.

2. For the accompanying Appropriations Limit Schedule, we added the prior year’s limit to the total adjustments, and agreed the resulting amount to the current year’s limit.

Finding: No exceptions were noted as a result of our procedures.

3. We agreed the current year information presented in the accompanying Appropriations Limit Schedule to corresponding information in worksheets used by the City.

Finding: No exceptions were noted as a result of our procedures.

4. We agreed the prior year appropriations limi t presented in the accompanying Appropriations Limit Schedule to the prior year appropriations limit adopted by the City Council during the prior year.

Finding: No exceptions were noted as a result of our procedures. 406
To the Honorable Mayor and Members of City Council
of the City of Dublin
Dublin, California
We were engaged by the City to perform this ag reed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review, the objective of which would be the expression of an opinion or conclusion, respectively, on the accompanying Appropriation Limit Schedule. Accordingly, we do no t express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.

This report is intended solely for the information and use of the City Council and management of the City and is not intended to be and should not be used by anyone other than these sp ecified parties. However, this report is a matter of public record, and its distribution is not limited.

Badawi & Associates, CPAs
Berkeley, California
December 2, 2022
407
City of Dublin
Appropriations Limit Schedule
Amount Source
A. Appropriations limit for the year ended June 30, 2022 419,772,690$ Prior year resolution B. Calculation Factors:

1. Population increase % 0.9969 State Department of Finance

2. Inflation increase % 1.0755 Count y of Alameda

3. Total adjustment factor % 1.0722 B1*B2
C. Annual Adjustment Increase 30,307,588 [(B3-1)A)]
D. Other Adjustments - N/A
E. Total Adjustments 30,307,588 (C+D)
F. Appropriations limit for the year ending June 30, 2023 450,080,278$ (A+E) For the fiscal year ending June 30, 2023
408
City of Dublin
Notes to Appropriations Limit Schedule
For the fiscal year ending June 30, 2023

1. PURPOSE OF LIMITED PROCEDURES REVIEW
Under Article XIIIB of the California Constitution (the Gann Spending Limitation Initiative), California governmental agencies are restricted as to the amount of annual appropriations from proceeds of taxes.

Effective for years beginning on or after July 1, 1990, under Section 1.5 of Article XIIIB, the annual calculation of the appropriations limit is subject to a limited procedures review in connection with the annual audit.

2. METHOD OF CALCULATION
Under Section 10.5 of Article XIIIB, for fiscal years beginning on or after July 1990, the appropriations limit is required to be calculated based on the limit for the fiscal year 1986-1987, adjusted for the inflation and population factors discussed in Notes 3 and 4 below.

3. INFLATION FACTORS
A California governmental agency may adjust its appropriations limit by either the annual percentage change in the 4th quarter per capita personal income (which percentage is supplied by the State Department of Finance), or the percentage change in the local assessment roll from the preceding year due to the change of local nonresidential construction. The factor adopte d by the City of Dublin for the fiscal year 2022-2023 represents the percentage change in the local assessment roll from the preceding year due to the change of local nonresidential construction.

4. POPULATION FACTORS
A California governmental agency may adjust its appropriations limit by either the annual percentage change of the jurisdiction’s own population, or the annual percentage change in population in the County where the jurisdiction is located. The factor adopted by the City of Dublin for fiscal year 2022-2023 represents the annual percentage change in population for the City.

5. OTHER ADJUSTMENTS
A California government agency may be required to adjust its appropriations limit when certain events occur, such as the transfer of responsibility for muni cipal services, to, or from, another government agency or private entity. There were no adjustments made for fiscal year ending June 30, 2023. 409

STAFF REPORT

CITY COUNCIL

Page 1 of 3 ends

Agenda Item 4.8
DATE: December 20, 2022
TO: Honorable Mayor and City Councilmembers
FROM: Linda Smith, City Manager
SUBJECT: Authorizing Remote Meetings of City Council and City Commissions Due to Increase in COVID-19 Cases
Prepared by: John Bakker, City Attorney
EXECUTIVE SUMMARY:

From March 2020 through September 2021, the City conducted meetings of its legislative bodies remotely pursuant to various executive orders that suspended certain Brown Act provisions. In October 2021, the City returned to in-person meetings and the Brown Act was amended to allow for teleconferencing during a state of emergency. Under the new law, AB 361, the City can continue to conduct virtual meetings where the Governor has proclaimed a State of Emergency, or state or local health officials have imposed or recommended social distancing, if the City Council makes certain required findings. From January 11 – February 10, 2022, and since May 3, 2022, the City Council has operated under a resolution pursuant to AB 361 authorizing teleconferenced meetings for at least 30 days. The City Council will consider adopting a resolution that would allow for virtual attendance for the next 30 days.

STAFF RECOMMENDATION:

Adopt the Resolution Finding That There is a Proclaimed State of Emergency; Finding That Meeting in Person Would Present Imminent Risks to the Health or Safety of Attendees as a Result of the State of Emergency; and Authorizing Remote Teleconferenced Meetings of the Legislative Bodies of the City of Dublin Pursuant to AB 361.

FINANCIAL IMPACT:

None.
410

Page 2 of 3 ends

DESCRIPTION:

On March 4, 2020, Governor Newsom declared a State of Emergency to make additional resources available, formalize emergency actions already underway across multiple state agencies and departments, and help the State address the broader spread of COVID-19.

On March 18, 2020, the City Council adopted a resolution ratifying the proclamation of a local state of emergency by the Director of Emergency Services due to COVID-19.

On March 17, 2020, in response to the COVID-19 pandemic, Governor Newsom issued Executive Order N-29-20, which suspended certain provisions of the Brown Act in order to allow local legislative bodies to conduct meetings telephonically or by other means. Additionally, the State implemented a shelter-in-place order, requiring all non-essential personnel to work from home.

At that time and through September 2021, the City’s legislative bodies met by teleconference. On June 11, 2021, Governor Newsom issued Executive Order N-08-21, which among other things, rescinded certain clauses of Executive Order N-29-20 after September 30, 2021, including clauses that suspended certain provisions of the Brown Act. Thus, effective October 1, 2021, agencies would have had to transition back to public meetings held in full compliance with the Brown Act.

The City of Dublin began meeting in person beginning in October 2021.

Since the Governor issued Executive Order N-08-21, the highly contagious Delta variant has emerged, causing a spike in cases throughout the state and within the Alameda County.

Additionally, since then, the Omicron variants have emerged and been designed as a variant of concern by the United States, and the number of cases in the City have increased over the last month.

On September 16, 2021, the Governor signed AB 361 (2021) which allows for local legislative and advisory bodies to continue to conduct meetings via teleconferencing under specified conditions and includes a requirement that the Council make specified findings. AB 361 took effect immediately.

AB 361 allows local legislative bodies to continue to meet remotely after the expiration of the clauses of Executive Order N-29-20. Under AB 361, the City and its legislative bodies may meet remotely when:
· The local agency holds a meeting during a declared state of emergency; · State or local health officials have imposed or recommended measures to promote social distancing;
· Legislative bodies declare the need to meet remotely due to present imminent risks to the health or safety of attendees.

On January 11, 2022, the City Council adopted a resolution authorizing remote teleconferenced meetings for a period of 30 days pursuant to AB 361. That resolution expired on February 10, 2022.
411

Page 3 of 3 ends

At its April 19, 2022 meeting, the City Council directed Staff to bring a resolution to the May 3, 2022 meeting to allow the City Council and the City’s legislative bodies to meet virtually, including hybrid meetings, pursuant to AB 361. At its May 3, May 17, June 7, June 21, July 19, August 16, September 6, 2022, October 18, 2022, November 1, 2022, November 15, 2022, and December 6, 2022 meetings, the City Council adopted Resolution Nos. 39-22, 48-22, 65-22, 84-22, 92-22, 101- 22, 104-22, 120-22, 127-22, 130-22, and 144-22 respectively, that included the necessary findings pursuant to AB 361 to allow the City Council and the City’s legislative bodies to meet remotely or in a hybrid format for 30 days.

The City meets the requirements to hold meetings remotely in order to ensure the health and safety of the public:
· The Governor has declared a State of Emergency, and the City Council has ratified the proclamation of a local emergency by the Director of Emergency Services; · The CDC recommends social distancing of at least six feet due to COVID-19; · There continues to be COVID-19 cases within the state and throughout Alameda County; · Meeting in person would present imminent risks to the health or safety of attendees, the legislative bodies, and staff.

The proposed resolution includes the necessary findings pursuant to AB 361 to allow the City Council and the City’s legislative bodies to meet remotely or in a hybrid format for the next 30 days. The City Council would need to adopt a subsequent resolution declaring the need to continue to meet remotely to allow for such meetings after that 30-day period.

STRATEGIC PLAN INITIATIVE:

None.

NOTICING REQUIREMENTS/PUBLIC OUTREACH:

The City Council Agenda was posted.

ATTACHMENTS:
1) Resolution Finding That There is a Proclaimed State of Emergency; Finding That Meeting in Person Would Present Imminent Risks to the Health or Safety of Attendees as a Result of the State of Emergency; and Authorizing Remote Teleconferenced Meetings of the Legislative Bodies of the City of Dublin Pursuant to AB 361
412
Attachment 1
Reso. No. XX-22, Item X.X, Adopted XX/XX/2022 Page 1 of 3 RESOLUTION NO. xx-22

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN
FINDING THAT THERE IS A PROCLAIMED STATE OF EMERGENCY; FINDING THAT MEETING

IN PERSON WOULD PRESENT IMMINENT RISKS TO THE HEALTH OR SAFETY OF ATTENDEES AS A RESULT OF THE STATE OF EMERGENCY; AND AUTHORIZING REMOTE

TELECONFERENCED MEETINGS OF THE LEGISLATIVE BODIES OF THE CITY OF DUBLIN PURSUANT TO AB 361
WHEREAS, all meetings of the City of Dublin’s legislative bodies are open and public, as required by the Ralph M. Brown Act (Cal. Gov. Code sections 54950 – 54963), so that any member of the public may attend, participate, and watch the City’s legislative bodies conduct their business; and
WHEREAS, on March 4, 2020, Governor Newsom declared a State of Emergency to make additional resources available, formalize emergency actions already underway across multiple state agencies and departments, and help the State prepare for a broader spread of the novel coronavirus disease 2019 (“COVID-19”); and
WHEREAS, on March 18, 2020, the City Council adopted a resolution ratifying the proclamation of a local emergency by the Director of Emergency Services due to COVID-19; and WHEREAS, on March 17, 2020, in response to the COVID-19 pandemic, Governor Newsom issued Executive Order N-29-20 suspending certain provisions of the Ralph M. Brown Act in order to allow local legislative bodies to conduct meetings telephonically or by other means; and WHEREAS, as a result of the COVID-19 pandemic, and pursuant to Executive Order N-29-20 and its successors, the City Council met primarily virtually through September 2021; and WHEREAS, on June 11, 2021, Governor Newsom issued Executive Order N-08-21, which, effective September 30, 2021, ended the provisions of Executive Order N-29-20 that allows local legislative bodies to conduct meetings telephonically or by other means; and WHEREAS, on September 16, 2021, Governor Newsom signed AB 361 (2021) which allows for local legislative bodies and advisory bodies to conduct meetings via teleconferencing under specified conditions and includes a requirement that the City Council make specified findings. AB 361 (2021) took effect immediately; and
WHEREAS, under AB 361 (2021), an agency meeting virtually requires that the Governor declare a State of Emergency pursuant to Government Code section 8625; and WHEREAS, AB 361 (2021) further requires that state or local officials have imposed or recommended measures to promote social distancing, or, requires that the legislative body determines that meeting in person would present imminent risks to the health and safety of attendees; and
WHEREAS, such conditions now exist in the City, specifically, Governor Newsom has 413
Reso. No. XX-22, Item X.X, Adopted XX/XX/2022 Page 2 of 3 declared a State of Emergency due to COVID-19; and
WHEREAS, since the issuance of Executive Order N-08-21, the highly contagious Delta variant of COVID-19 has emerged, causing an increase in COVID-19 cases throughout the State and Alameda County; and
WHEREAS, on November 30, 2021, the Omicron variant was designated as a variant of concern by the United States; and
WHEREAS, cases of the highly contagious Omicron variant, including a subvariant called BA.2, continue to occur in Alameda County and require quarantine periods for exposure; and WHEREAS, the Centers for Disease Control and Prevention (“CDC”) continues to recommend physical distancing of at least 6 feet from others outside of the household; and WHEREAS, because of the ongoing existence COVID-19 cases due in part to the highly contagious Omicron variants of COVID-19, the City is concerned about the health and safety of all individuals who intend to attend City Council and meetings of the City’s other legislative bodies; and WHEREAS, the City Council finds that the imminent risks of the City’s legislative bodies holding in person meetings to the health or safety of attendees exists due in part to the Omicron variants of COVID-19; and
WHEREAS, the City Council finds, acting as a legislative body pursuant to Government Code section 54952(a) and for the benefit of all legislative bodies created by the City Council pursuant to Government Code section 54952(b), that the presence of COVID-19 and the Delta and Omicron variants would present imminent risks to the health or safety of attendees, staff, and members; and WHEREAS, teleconference meetings may include hybrid meetings, in which all or some members of the legislative body meet in person while others attend by teleconference, and members of the public are either allowed to participate only by teleconference or both in person and by teleconference (“hybrid meetings”). The purpose of hybrid meetings is to allow for multiple modes of attending meetings while reducing the risks of COVID-19, including the Delta and Omicron variants; and
WHEREAS, the City shall ensure that its meetings comply with the provisions required by AB 361 (2021) for holding teleconferenced meetings.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Dublin as follows:

1. The above recitals are true and correct, and incorporated into this Resolution.

2. In compliance with AB 361 (2021), and in order to continue to conduct teleconference meetings without complying with the usual teleconference meeting requirements of the Brown Act, the City Council makes the following findings:
a) The City Council has considered the circumstances of the state of emergency; and b) The state of emergency, as declared by the Governor and City Council, and as specifically related to cases apparently resulting from the Omicron variant, directly 414
Reso. No. XX-22, Item X.X, Adopted XX/XX/2022 Page 3 of 3 impacts the ability of the City Council and the City’s legislative bodies, as well as staff and members of the public, to meet safely in person; and c) The CDC continues to recommend physical distancing of at least six feet due to COVID-19 and as a result of the presence of COVID-19, meeting in person would present imminent risks to the health or safety of attendees, the legislative bodies and staff.

3. City staff is directed to facilitate any teleconference meetings, including hybrid meetings, of the City Council and City’s legislative bodies in compliance with AB 361, in order to better ensure the health and safety of the public for a period of thirty days following the adoption of this resolution.

PASSED, APPROVED, AND ADOPTED this 20th day of December 2022 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
______________________________
Mayor
ATTEST:
_____________________________
City Clerk
415

STAFF REPORT

CITY COUNCIL

Page 1 of 3 ends

Agenda Item 4.9
DATE: December 20, 2022
TO: Honorable Mayor and City Councilmembers
FROM: Linda Smith, City Manager
SUBJECT: Delegation of Authority for Police Vehicle Procurement Prepared by: Raelyn Miranda, Administrative Aide
EXECUTIVE SUMMARY:

The City Council will consider delegating purchasing authority of police vehicles exceeding $45,000 to the City Manager for the remainder of Fiscal Year 2022-23.

STAFF RECOMMENDATION:

Adopt the Resolution Delegating Authority to the City Manager to Purchase Police Vehicles Exceeding $45,000 for Fiscal Year 2022-23.

FINANCIAL IMPACT:

New and replacement vehicles will be covered by the Fiscal Year 2022-23 Internal Service Fund Budget. Any revenue generated from the auction of the retired vehicles is also deposited into the fund to offset future replacement costs.

DESCRIPTION:

Background
Dublin Police Services manages a fleet of 40 police vehicles, including 14 unmarked vehicles, and 26 marked vehicles for patrol, crime prevention, and school resource officers. Generally, Staff reviews replacement of these vehicles after three years of service and/or 75,000 miles. On average, Staff budgets for and replaces between six and 10 police vehicles each year, depending on vehicle condition and funds available in the Internal Service Fund. Police Services currently has nine marked police vehicles over 75,000 miles and 17 marked police vehicles over three years of age.
416

Page 2 of 3 ends

Thus far in Fiscal Year 2022-23, Staff has made the following replacements:

Replaced Vehicle Replaced Vehicle VIN Replacement Vehicle Purchased/ status 2014 Ford Taurus
(Unmarked) 1FAHP2E82EG178733 2023 Chevy Malibu / waiting for equipment 2015 Ford Taurus
(Unmarked) 1FAHP2D89FGI78103 2023 Chevy Malibu / waiting for equipment 2014 Ford Utility K-9 Unit
(Patrol) 1FM5K8AR6EGB68960 2022 Ford Explorer / waiting for equipment 2016 Ford Utility (Patrol) 1FM5K8AT0GGC36779 2022 Chevy Tahoe / waiting on delivery 2016 Ford Utility (Patrol) 1FM5K8AT2GGA10856 2022 Chevy Tahoe / waiting for equipment 2016 Ford Utility (Patrol) 1FM5K8AT3GGB12991 2023 Chevy Tahoe / on order Staff Request
Recent purchases of replacement vehicles and equipment have exceeded the City Manager’s purchasing authority of $45,000, requiring Staff to seek City Council approval. However, these transactions have been hindered by supply chain shortages and vehicle and equipment availability at various dealerships. By the time Staff obtains City Council approval, the vehicles are often no longer available, requiring Staff to begin the procurement process again. For this reason, Staff is seeking approval from the City Council to delegate purchasing authority to the City Manager for vehicles and equipment over $45,000 in accordance with the planned and budgeted vehicle replacement schedule for the remainder of the fiscal year.

The following vehicles are scheduled for replacement in Fiscal Year 2022-23:

Vehicle to be Replaced VIN Expected Replacement Vehicle* 2018 Dodge Charger
(Patrol)
2C3CDXAT3JH238915 Ford Explorer Interceptor or Chevy Tahoe 2016 Chevy Tahoe
Command Unit
(Patrol)
1GNLCDEC7GR253070 Ford Explorer Interceptor or Chevy Tahoe *subject to change based on availability
In addition to the above vehicles, Staff also plans to purchase two new (non-replacement) patrol vehicles in accordance with the addition of new positions provided in the Fiscal Year 2022-23 budget. These will likely be Ford Explorer Interceptors or Chevy Tahoes, but that will depend upon availability.

Finally, Staff is requesting that the City Council authorize the disposal of any replaced vehicles by transferring them to a professional auction company for sale. Any revenue generated from the auction of the retired vehicles will be deposited into the fund to offset future replacement costs. 417

Page 3 of 3 ends

STRATEGIC PLAN INITIATIVE:

None.

NOTICING REQUIREMENTS/PUBLIC OUTREACH:

The City Council Agenda was posted.

ATTACHMENTS:
1) Resolution Delegating Authority to the City Manager to Purchase Police Vehicles Exceeding $45,000 for Fiscal Year 2022-23

418
Attachment 1
Reso. No. XX-22, Item X.X, Adopted XX/XX/2022 Page 1 of 2 RESOLUTION NO. xx - 22

A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF DUBLIN

DELEGATING AUTHORITY TO THE CITY MANAGER TO PURCHASE POLICE VEHICLES EXCEEDING $45,000 FOR FISCAL YEAR 2022-23
WHEREAS, Dublin Police Services manages a fleet of 40 police vehicles, including 14 unmarked vehicles, and 26 marked vehicles for patrol, crime prevention, and school resource officers; and
WHEREAS, to ensure reliability and to minimize repair expenses, the City reviews these vehicles after three years of service and/or 75,000 miles for replacement with the most appropriate vehicles to maintain Dublin Police Services operations; and WHEREAS, due to increased costs, it is expected the procurement of new and replacement vehicles will likely exceed the City Manager’s purchasing limit of $45,000; and WHEREAS, due to supply chain shortages and reduced vehicle and equipment availability at various dealerships, the purchasing process has become time sensitive; and WHEREAS, with the City Council’s delegation of authority to the City Manager to make vehicle purchases over $45,000, Staff will be able to work with dealerships to quickly purchase the appropriate vehicles as they are available; and
WHEREAS, such purchases will be made in accordance with the vehicle replacement schedule and the availability of funds in the Internal Service Fund budget.

NOW, THEREFORE, BE IT RESOLVED that City Council approves delegation of purchasing authority for police vehicles over $45,000 to the City Manager in Fiscal Year 2022-

23. BE IT FURTHER RESOLVED that upon placing the new vehicles in service, the replaced vehicles are declared surplus property and the City Manager and/or her designee shall be authorized to arrange for their auction in accordance with state and local laws and regulations. {Signatures on the following page}
419
Reso. No. XX-22, Item X.X, Adopted XX/XX/2022 Page 2 of 2 PASSED, APPROVED AND ADOPTED this 20th day of December 2022, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
______________________________________
Mayor
ATTEST:
_______________________________________
City Clerk
420

STAFF REPORT

CITY COUNCIL

Page 1 of 2 ends

Agenda Item 8.1
DATE: December 20, 2022
TO: Honorable Mayor and City Councilmembers
FROM: Linda Smith, City Manager
SUBJECT: Certification of November 8, 2022 Election Results Prepared by: Marsha Moore, MMC, City Clerk
EXECUTIVE SUMMARY:

The City has received, and the City Council will certify, the November 8, 2022 election results for the Office of Mayor and two City Councilmembers from the Alameda County Registrar of Voters.

STAFF RECOMMENDATION:

Adopt the Resolution Reciting the Facts of the General Municipal Election Held on November 8, 2022, Declaring the Results Thereof, and Such Other Matters as are Provided by Law.

FINANCIAL IMPACT:

None.

DESCRIPTION:

The City has received the Certification of Election results from Tim Dupuis, the Alameda County Registrar of Voters.

Dublin’s voter turnout was 51.60%. Of 34,379 registered voters, a total of 17,741 ballots were cast in the City of Dublin.

The November 8, 2022 election results were as follows:

MAYOR (one elected)
Melissa Hernandez 13,827 Votes
421

Page 2 of 2 ends

COUNCILMEMBER (two elected)
Jean Josey 10,938 Votes
Kashef Qaadri 8,008 Votes
Lynna Lan Tien Nguyen Do 4,943 Votes
STRATEGIC PLAN INITIATIVE:

None
NOTICING REQUIREMENTS/PUBLIC OUTREACH:

The City Council Agenda was posted.

ATTACHMENTS:
1) Resolution Reciting the Facts of the General Municipal Election Held on November 8, 2022, Declaring the Results Thereof, and Such Other Matters as are Provided by Law 2) Exhibit A to the Resolution – Alameda County Registrar of Voters Certified Results of November 8, 2022 General Election
422
Attachment 1
Reso. No. XX-22, Item X.X, Adopted XX/XX/2022 Page 1 of 2 RESOLUTION NO. XX – 22

A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF DUBLIN

RECITING THE FACTS OF THE GENERAL MUNICIPAL ELECTION HELD ON NOVEMBER 8, 2022, DECLARING THE RESULTS THEREOF, AND OTHER SUCH

MATTERS AS ARE PROVIDED BY LAW
WHEREAS, a consolidated general municipal election was held and conducted in the City of Dublin, County of Alameda, State of California, on Tuesday, November 8, 2022 as required by law; and
WHEREAS, the City Council requested that the Alameda County Board of Supervisors order the consolidation of said election; and
WHEREAS, the Alameda County Registrar of Voters has canvassed the returns of said election and has certified the results, attached and made a part hereof as Exhibit A.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Dublin does hereby resolve as follows:

Section 1. That there were 17 voting precincts established in the City of Dublin for the purpose of holding said consolidated general municipal election.

Section 2. That said consolidated municipal election was held for the purpose of selecting the following City of Dublin officers:

One Mayor of the City of Dublin to serve for a term of two years.

Two Members of the Dublin City Council to serve for terms of four years.

Section 3. That the whole number of votes cast in the City of Dublin was 17,741.

Section 4. That the names of persons voted for at said election for Mayor and City Councilmembers of the City of Dublin are as follows:

Mayor
Melissa Hernandez
Councilmember
Jean Josey
Kashef Qaadri
Lynna Lan Tien Nguyen Do
Section 5. That the number of votes cast at each precinct and the total number of votes cast for each person names above are listed in Exhibit A. 423
Reso. No. XX-22, Item X.X, Adopted XX/XX/22 Page 2 of 2 Section 6. The City Council does declare and determine that:

Melissa Hernandez was elected Mayor of the City of Dublin for the full term of two years; and
Jean Josey and Kashef Qaadri were elected as Members of the Dublin City Council for full terms of four years each.

Section 7. That the City Clerk shall enter into the records of the City Council of said City, in accordance with Elections Code Section 10264, a statement of the results of said election, showing:
(a) The whole number of votes cast in the City.
(b) The names of the persons voted for.
(c) For what office each person was voted for.
(d) The number of votes given at each precinct to each person. (e) The total number of votes given in the City to each person. (f) The measures to be voted on and the votes cast for and against.

PASSED, APPROVED AND ADOPTED this 20th day of December 2022, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
______________________________
Mayor
ATTEST:
_________________________________
City Clerk
424
Attachment 2
Exhibit A to the Resolution
425
426
427
428
429
430
431

STAFF REPORT

CITY COUNCIL

Page 1 of 1 ends

Agenda Item 8.2
DATE: December 20, 2022
TO: Honorable Mayor and City Councilmembers
FROM: Linda Smith, City Manager
SUBJECT: Presentation to Outgoing Councilmember Shawn Kumagai Prepared by: Marsha Moore, MMC, City Clerk
EXECUTIVE SUMMARY:

The City will make a presentation to outgoing Councilmember Shawn Kumagai, in appreciation of his dedicated service to the City.

STAFF RECOMMENDATION:

Make a presentation and receive comments from outgoing Councilmember Shawn Kumagai.

FINANCIAL IMPACT:

None.

DESCRIPTION:

The City will make a presentation to outgoing Councilmember Shawn Kumagai, in appreciation of his dedicated service to the City.

STRATEGIC PLAN INITIATIVE:

None.

NOTICING REQUIREMENTS/PUBLIC OUTREACH:

The City Council Agenda was posted.

ATTACHMENTS:

None.
432

STAFF REPORT

CITY COUNCIL

Page 1 of 1 ends

Agenda Item 8.3
DATE: December 20, 2022
TO: Honorable Mayor and City Councilmembers
FROM: Linda Smith, City Manager
SUBJECT: Administration of Oath of Office to Councilmembers-Elect Jean Josey and Kashef Qaadri and Mayor-Elect Melissa Hernandez
Prepared by: Marsha Moore, MMC, City Clerk
EXECUTIVE SUMMARY:

The Oath of Office will be administered to Councilmembers-elect Jean Josey and Kashef Qaadri and Mayor-elect Melissa Hernandez.

STAFF RECOMMENDATION:

Administer the Oath of Office to Councilmembers-elect Jean Josey and Kashef Qaadri and Mayor- elect Melissa Hernandez.

FINANCIAL IMPACT:

None.

DESCRIPTION:

The Oath of Office will be administered to Councilmembers-elect Jean Josey and Kashef Qaadri and Mayor-elect Melissa Hernandez.

STRATEGIC PLAN INITIATIVE:

None.

NOTICING REQUIREMENTS/PUBLIC OUTREACH:

The City Council Agenda was posted.

ATTACHMENTS:

None.
433

STAFF REPORT

CITY COUNCIL

Page 1 of 2 ends

Agenda Item 8.4
DATE: December 20, 2022
TO: Honorable Mayor and City Councilmembers
FROM: Linda Smith, City Manager
SUBJECT: Selection of Vice Mayor
Prepared by: Marsha Moore, MMC, City Clerk
EXECUTIVE SUMMARY:

The City Council’s policy is to select, in December of each year, a member of the City Council to serve as Vice Mayor for a period of one year. In the absence of the Mayor, the Vice Mayor would become Mayor Pro Tempore and would assume the temporary responsibilities of the Mayor.

STAFF RECOMMENDATION:

Determine who shall serve as Vice Mayor for a one-year period, December 2022 – December 2023.

FINANCIAL IMPACT:

None.

DESCRIPTION:

Since 1996, the City Council’s policy has been to select, in December of each year, a member of the City Council to serve as Vice Mayor for a period of one year (Attachment 1). In the absence of the Mayor, the Vice Mayor would become Mayor Pro Tempore and would assume the temporary responsibilities of the Mayor.

STRATEGIC PLAN INITIATIVE:

None.

NOTICING REQUIREMENTS/PUBLIC OUTREACH:

The City Council Agenda was posted.
434

Page 2 of 2 ends

ATTACHMENTS:
1) Resolution No. 132-22 Establishing Rules for the Selection of Vice Mayor and Repealing Resolution No. 120-20
435
Reso. No. 132-22, Item 4.8, Adopted 11/15/2022 Page 1 of 2 RESOLUTION NO. 132 – 22

A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF DUBLIN

ESTABLISHING RULES FOR THE SELECTION OF VICE MAYOR AND REPEALING RESOLUTION NO. 120-20
WHEREAS, the City consolidates its general municipal election with the statewide general election held in November of even-numbered years; and
WHEREAS, Section 36801 of the California Government Code provides for the selection by the Council of one of its members as Vice Mayor; and WHEREAS, Resolution No. 120-20 sets the procedure for section of vice mayor in accordance with the current edition of “Roberts Rules of Order”; and WHEREAS, Resolution No. 130-21 amended and restated the rules of conduct of meetings of the City Council and changed the rules of order to Rosenberg’s Rules of Order.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Dublin hereby amends the following section of the rules for the selection of Vice Mayor:

I. ELECTION OF VICE MAYOR
a. Time. At its first regular meeting in December, the City Council shall select on of its members as vice mayor. Notwithstanding the foregoing, in even years this selection shall occur at the City Counc il meeting at which the declaration of election results is made.
b. Term. The vice mayor shall serve in such capacity for 1-year period, or until a successor is selected.
c. Rules. The procedure for selection of vice mayor shall be in accordance with the current rules identified in the Rules for the Conduct of Meetings of the City Council.

BE IT FURTHER RESOLVED that Resolution No. 120-20 is hereby rescinded in its entirety.
{Signatures on the following page}
Attachment 1
436

Reso. No. 132-22, Item 4.8, Adopted 11/15/2022 Page 2 of 2

PASSED, APPROVED AND ADOPTED this 15th day of November 2022, by the following vote:

AYES: Councilmembers Hu, Josey, Kumagai, McCorriston and Mayor Hernandez

NOES:

ABSENT:

ABSTAIN:

______________________________
Mayor
ATTEST:

_________________________________
City Clerk

437

STAFF REPORT

CITY COUNCIL

Page 1 of 3 ends

Agenda Item 8.5
DATE: December 20, 2022
TO: Honorable Mayor and City Councilmembers
FROM: Linda Smith, City Manager
SUBJECT: Mayor’s Appointment to City Commissions and Committees Prepared by: Marsha Moore, MMC, City Clerk
EXECUTIVE SUMMARY:

Following the City of Dublin’s general municipal elections in November of even-numbered years, terms expire on five of the City’s Commissions and Committees. The number of openings includes:
two members, one unscheduled vacancy, and two alternates on the Planning Commission; three members, one unscheduled vacancy, and one alternate on the Heritage and Cultural Arts Commission; one member, one unscheduled vacancy, and two alternates on the Human Services Commission; three members and two alternates on the Parks and Community Services Commission; and three members and two alternates on the Senior Center Advisory Committee. New members will take office in January 2023.

STAFF RECOMMENDATION:

Confirm the Mayor’s appointments to the various commissions and committees or provide other appropriate direction.

FINANCIAL IMPACT:

None.

DESCRIPTION:

Following the City of Dublin’s general municipal elections in November of even-numbered years, terms expire on five of the City’s Commissions and Committees: Planning Commission, Heritage and Cultural Arts Commission, Human Services Commission, Parks and Community Services Commission, and Senior Center Advisory Committee. A recruitment was opened on October 3, 2022 with a deadline for submission to the City Clerk of Monday, November 14, 2022 at 5:00 p.m. In an effort to recruit enough applicants for all the openings, the recruitment was re-opened with a deadline for submission to the City Clerk of Wednesday, November 23, 2022 at 5:00 p.m. 438

Page 2 of 3 ends

Planning Commission
A total of 13 applications were received by the advertised deadline in response to five openings (three members and two alternates). Mayor Hernandez recommends the re-appointment of Janine Thalblum and Catheryn Grier, each to four-year terms which expire in December 2026; the appointment of Matthew Aini to the unscheduled vacancy with a two-year term which expires in December 2024; and the appointment of alternates Wahida Rashid (Alternate 1) and Nicholas Ochoa (Alternate 2), each to two-year terms which expire in December 2024.

Heritage and Cultural Arts Commission
A total of eight applications were received by the advertised deadline in response to five openings (four members and one alternate). Mayor Hernandez recommends the re-appointment of Gina Gabriell and the appointment of Timea Iharosi and Kim Hudson, each to four-year terms which expire in December 2026; A Kelly Paschal-Hunter to the unscheduled vacancy with a two-year term which expires in December 2024; and the appointment of alternate Darren Phillips to a two-year term which expires in December 2024.

Human Services Commission
A total of three applications were received by the advertised deadline in response to four openings (two members and two alternates). Mayor Hernandez recommends the appointment of Rose Hunt and Baljeet Sangha, each to four-year terms which expire in December 2026; and the appointment of alternate Mariam Noorzad (Alternate 1), to a two-year term. Siyu Henningsen is being appointed as Alternate 2 to a two-year term. Henningsen originally applied to serve on the Senior Center Advisory Committee however, with the remaining vacancy, the Mayor is recommending her appointment.

Parks and Community Services Commission
A total of nine applications were received by the advertised deadline in response to five openings (three members and two alternates). Mayor Hernandez recommends the re-appointment of Sameer Hakim and Joe Washington and the appointment of Richard Thornbury, each to four-year terms which expire in December 2026; and the appointment of alternates Daniel Colley (Alternate 1) and Laura Gan (Alternate 2), each to two-year terms which expire in December 2024.

Senior Center Advisory Committee
A total of seven applications were received by the advertised deadline in response to five openings (three members and two alternates). Mayor Hernandez recommends the re-appointment of Christy Li and Kebin Lu and the appointment of Loc Valencia, each to four-year terms which expire in December 2026; and the appointment of alternates Shweta Bhatnagar (Alternate 1) and Candy Velasco (Alternate 2), each to two-year terms which expire in December 2024.

STRATEGIC PLAN INITIATIVE:

None.

NOTICING REQUIREMENTS/PUBLIC OUTREACH:
439

Page 3 of 3 ends

Openings were advertised extensively within the community by the following means:
 Placement on a dedicated page on the City’s website with a link to the application, and instructions to obtain an application; posted to the City’s website via Newsflash and sent to subscribers; shared via the City’s media platforms and in the October and November Backyard Brief.
 Posting of application information at the Civic Center.  Notification sent to the current members of Commissions and Committees whose terms were expiring this year and who were eligible for re-appointment, and all other current members of the Commissions and Committees.
 Notification sent to past applicants and participants of Inside Dublin; sent to those that have requested notification of recruitments; sent to a list of community-based organizations; and shared with the Dublin Unified School District to post in Peachjar.

The City Council Agenda was posted and applicants have been notified.

ATTACHMENTS:
1) Planning Commission Applications
2) Heritage and Cultural Arts Commission Applications
3) Human Services Commission Applications
4) Parks and Community Services Commission Applications 5) Senior Center Advisory Committee Applications
440
Attachment 1
441
442
443
444
445
446
447
448
449
450
451
452
453
Why are you interested in serving on the Planning Commission? I am interested to serving on the Dublin Planning Commission because I would like to help bring economic development to the forefront, and to improve the quality of development and at the same time to preserve the character of residential neighborhoods in the City of Dublin.

What is your knowledge of and experience in Planning and Zoning? I have 16 years of land use consulting experience to fortune 500 companies in navigating through the local governmental approval process.

I have managed multiple community development projects in California, Oregon, Hawaii, and Washington, DC.

I have coordinated the formulation, communication and advocacy for public policy positions in local, state and federal regulations.

I have examined numerous zoning ordinances and regulations in relation to land use issues; conducted site inspections and investigations.

I have organized public hearings,
research community groups and provided political analysis.

Do you have any experience in urban design, architecture or landscaping? If yes, please describe your experience.

On behalf of my land use clients, I have experience to; Surveying land and buildings, analyze their current use and make recommendations for their future development.

Developing excellent relationships with people - both colleagues and wider groups such as planners, architects, politicians and local communities.

Using communication skills, empathy and knowledge to negotiate with and influence people to make better informed decisions about successfully planned spaces.

Educating communities involved with the planning of their local region or neighborhood.

Worked with the wider planning team to ensure policies and guidance are followed.

What experience, if any, do you have serving on boards, commissions or task forces? Please explain.

I currently serve as an Advisory Board Member to The One Heart Movement, a non-profit committed to advancing social and environmental well-being to the global community.

How do you feel about making a decision for the overall good of the community, but unpopular with some neighbors? I believe it is important to listen and acknowledge different opinions, in which both sides share a concern about the community.

Communication with constituents is key.

However, I would feel comfortable explaining why my decision would serve best for the overall needs of the community, but unpopular with a few.

My core competencies are in sound decision-making and adaptability, critical thinking and problem solving, communication and collaboration, imagination and
creativity, learning to learn, and self-efficacy.

How can the City better ensure the viewpoints and perspectives of underrepresented minorities are considered when making decisions about city planning?
The City would need to be thoughtful and inclusive in all decisions - including policies, practices, programs and budgets.

It would need to partner with the community in setting goals and strive for processes and outcomes that promote health and wellbeing for all community members.

1. Educate leaders

2. Form an Inclusion Council

3. Celebrate Differences

4. Listen to community members

5. Hold more effective meetings
What is the most important contribution you can make as a member of the Planning Commission? I'm a proven leader who has harnessed the intersection of policy advocacy, public, civic and electoral engagement.

I believe that my background in public affairs, project management and communications has given me the expertise to navigate the complexities to perform the duties of Planning Commissioner that would benefit the City Council, Planning Commission and the community in which is serves - the citizens of Dublin. 454
455
456
457
458
459
460
461
462
463
464
465
466
467
468
469
470
Attachment 2
471
472
473
474
475
476
477
478
479
480
481
482
483
484
485
486
487
488
Attachment 3
489
490
491
492
493
494
495
496
Attachment 4
497
498
499
family member participated in a program sponsored by the Department? As a member of the Parks and Community Services Commission for the past 2 years, I have a thorough knowledge of the programs sponsored by the Department. I have participated in review of the Parks and Recreation Master Plan and reviewed the fee schedule for many of the programs offered. I also pay close attention to the contents of the quarterly Activity Guide that is mailed to residents.

My household takes advantage of many of the offerings of the Department. We visit parks across the city several days a week, attend events at our parks such as the Farmer's Market and Splatter, and I also participate in the adult co-ed softball league run by the city.

How do you feel about user fees for recreation programs and park/facility reservations? In general, I feel that fees should be as low as possible in order to ensure equitable access to all members of the community. However, I also recognize that revenue sources are necessary to maintain high quality services and facilities. A balance of these considerations must be met.

Parks and Community services should continue focusing on how to maximize community benefit when meeting cost recovery targets set by the City Council.

How do you feel about making a decision for the overall good of the community but unpopular with neighbors, residents, or organizations?
I am comfortable making a decision that is for the overall good of the city, although it may be unpopular with some residents. It is important for a public official to listen to and seek a diverse set of perspectives when considering such decisions but, ultimately, this must be considered with all other information available. It is a public official's duty to diligently study the issue and then act in the best interest of the city. There will not always be a consensus in the community, and so I also believe it is important to be transparent and to explain the 'why' when making a decision.

What is the most important contribution you can make as a member of the Parks and Community Services Commission? The most important contribution I can bring to the commission is the experience I have gained the past 2 years on the commission. I can bring continuity of perspective and vision to the projects started during the last term on the commission, including the Wallis Ranch Park, Jordan Ranch Neighborhood Park, and the Cultural Arts Center. I can also bring a strong understanding of the most recent Parks and Recreation Master Plan and the Bike and Pedestrian Master Plan, which we reviewed in the last term.

Why are you interested in serving on the Parks and Community Services Commission? One of the reasons we chose to settle in Dublin was because of the abundance of parks and proximity to open space, things we knew we would enjoy. Ever since I was young, sports and enjoying the outdoors has always been a central part of my life and how I engage with my family, friends, and community. We have had the pleasure of continuing to make parks and recreation central to our lives here in Dublin, whether it is visiting city parks on a near daily basis, playing softball in the adult co-ed league, or enjoying our city's exciting events like Splatter and St. Patrick's Day. I want to continue serving on the Parks and Community Services commission as a way to channel my passions for recreation into service for my community.

I have greatly enjoyed serving on the commission the past 2 years, and would be honored to have the opportunity to continue to serve. I am particularly excited about the opportunity to continue contributing to the work that started during the last term, such as the Wallis Ranch Park, Jordan Ranch Neighborhood Park, and the Cultural Arts Center, and to see them to their completion.

In what organizations are you currently a member? Please list.

I am not a member of any organizations.

What knowledge do you have of the City-owned community facilities in Dublin, such as the Dublin Senior Center, Shannon Community Center, or The Wave? Have you or a family member rented facilities with the City of Dublin? I have not personally rented any of these facilities. However, I am very familiar with what these facilities have to offer and their utilization through my experience on the commission receiving report (including the quarterly recreation reports and the annual The Wave report).

How can the City provide better equity and inclusion to all persons that use our parks, trails, and facilities, and access our programs?
Dublin is a wonderfully diverse community and I think the city does a good job of celebrating some of that diversity at events like Splatter.

However, we can always to more to celebrate and learn about the diversity our city has to offer. I think we could do more to help community members celebrate specific cultural events. We should continue to do outreach and see what we can do to facilitate.

More generally, I think we can continue to improve our outreach efforts. An important step in building an inclusive environment is listening. If we are going to continue to deliver equitable and inclusive services as a parks department, we have to listen to what the community needs.

As a member of the commission, one of the things I always found valuable in the staff reports was the community feedback on specific items (often via surveys or summaries of community events/meetings). We should work hard to increase engagement when we are seeking feedback, and consider who we may not be reaching. 500 501
502
503
504
505
506
507
508
509
510
511
512
513
514
515
516
Attachment 5
517
518
519
520
521
522
523
524
525
526
527
528
529
530

STAFF REPORT

CITY COUNCIL

Page 1 of 2 ends

Agenda Item 8.6
DATE: December 20, 2022
TO: Honorable Mayor and City Councilmembers
FROM: Linda Smith, City Manager
SUBJECT: City Council Committee Appointments and Assignments Prepared by: Marsha Moore, MMC, City Clerk
EXECUTIVE SUMMARY:

Each member of the City Council represents the City of Dublin on various local and regional boards, committees, and commissions. The City Council will consider confirming the Mayor’s proposed appointments.

STAFF RECOMMENDATION:

Adopt the Resolution Confirming the Mayor’s Appointmentsto Various Local and Regional Boards, Committees, and Commissions; and direct Staff to notify affected agencies, as appropriate.

FINANCIAL IMPACT:

None.

DESCRIPTION:

Individual members of the City Council represent the City of Dublin on various local and regional boards, committees, and commissions. A fully updated appointment list was last considered and approved in January 2021, following the November 2020 election.

Not all organizations or committees meet on a regular basis. The following meet on an as-needed basis: Dublin San Ramon Services District Liaison Committee, Dublin Unified School District Liaison Committee, East Bay Regional Park District Liaison Committee, Livermore City Liaison Committee, Pleasanton City Liaison Committee, San Ramon City Liaison Committee, Tri-Valley Affordable Housing Committee, and Zone 7 Liaison Committee.

This list does not include ad hoc committees, those committees with limited time frames.

Appointments to those committees will be made through separate agenda items at the 531

Page 2 of 2 ends

appropriate time.

STRATEGIC PLAN INITIATIVE:

None.

NOTICING REQUIREMENTS/PUBLIC OUTREACH:

The City Council Agenda was posted.

ATTACHMENTS:
1) Resolution Confirming the Mayor’s Appointments to Various Local and Regional Boards, Committees, and Commissions
2) Exhibit A to the Resolution - Mayor’s Recommendation for City Council Appointments and Assignments
532
Attachment
Reso. No. XX-22, Item X.X, Adopted XX/XX/2022 Page 1 of 1 RESOLUTION NO. XX – 22

A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF DUBLIN
CONFIRMING THE MAYOR’S APPOINTMENTS TO VARIOUS LOCAL AND REGIONAL

BOARDS, COMMITTEES, AND COMMISSIONS
WHEREAS, each member of the City Council represents the City of Dublin on various local and regional Boards, Committees, and Commissions; and WHEREAS, a fully updated appointment list was last considered and approved in January 2021, following the November 2020 election; and WHEREAS, the Mayor has recommended the appointments and assignments in Exhibit A.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Dublin confirms the Mayor’s Appointments and directs Staff to notify affected agencies, as appropriate.

PASSED, APPROVED AND ADOPTED this 20th day of December 2022, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
______________________________
Mayor
ATTEST:
_________________________________
City Clerk
533
Attachment 2
Exhibit A to the Resolution

COUNCIL COMMITTEE RECOMMENDATIONS
January 2023
Committee or Organization Member-2023 Alternate-2023
Alameda County Fire Department Advisory
Committee
Josey Qaadri
Alameda County Housing Authority McCorriston Qaadri
Alameda County Library Advisory Commission Hu Qaadri
Alameda County Mayors’ Conference Hernandez
Alameda County Transportation
Commission/Sunol JPA
Hernandez McCorriston
Alameda County Waste Management
Authority/Stop Waste
Hernandez Josey
ABAG General Assembly Josey McCorriston
DSRSD Liaison Committee Hernandez
McCorriston
Dublin Pride – Integrity in Action Hu
Qaadri
DUSD Liaison Committee Josey
Hu
East Bay Community Energy JPA/WeWork Hu Qaadri
East Bay Division/League of CA Cities Hernandez
East Bay Regional Park District Liaison
Committee
Hu
McCorriston
Economic Development Committee Hernandez
McCorriston
Federal and Military Communities Committee McCorriston
Qaadri
i-GATE Board Hernandez
League of CA Cities Voting Delegate & Alternate Hernandez Josey Livermore-Amador Valley Transit Authority
(LAVTA)
Hernandez
Josey
McCorriston
Livermore City Liaison Committee Josey
McCorriston
Pleasanton City Liaison Committee Josey
Hu
San Ramon City Liaison Committee McCorriston
Hu
Sister City International Committee Josey Hu
Tri-Valley Affordable Housing Committee McCorriston Qaadri Tri-Valley Transportation Council Josey Hernandez
Tri-Valley/San Joaquin Valley Regional Authority
(Valley Link)
Hernandez
Tri-Valley Water Liaison Committee McCorriston Hu
Zone 7 Liaison Committee Hu
McCorriston
534

Dublin City CouncilDecember 20, 2022

Dublin City Council
December 20, 2022