Lemon Grove City Council
May 3, 2022

City of Lemon Grove
City Council Regular Meeting Agenda
Tuesday, May 3, 2022, 6:00 p.m.

Lemon Grove Community Center
3146 School Lane, Lemon Grove, CA 91945
For everyone’s protection, all attendees must maintain a safe social distance. Face coverings are optional but strongly recommended during the meeting.

City Council
Racquel Vasquez, Mayor
Jerry Jones, Mayor Pro Tem
Jennifer Mendoza, Councilmember
Liana LeBaron, Councilmember
George Gastil, Councilmember
A complete agenda packet is available for review on the City’s website The City Council also sits as the Lemon Grove Housing Authority, Lemon Grove Sanitation District Board, Lemon Grove Roadway Lighting District Board, and Lemon Grove Successor Agency
Call to Order
Pledge of Allegiance
Changes to the Agenda
Presentation(s)
Regional Decarbonization Framework: A Collaborative Effort to Lower the Region’s Carbon Footprint – Murtaza H. Baxamusa, PhD, AICP, Program Manager for Regional Sustainability at the County of San Diego’s Land Use and Environment Group Public Comment
Digitally submitted public comments received by the City Clerk at [email protected] will not be read out-loud during the meeting. However, they will be provided to the City Council and remain part of the meeting’s records. Per the Lemon Grove Municipal Code Section 2.14.150, live comments are allotted a maximum of three (3) minutes.

Consent Calendar
(Note: The items listed on the Consent Calendar will be enacted in one motion unless removed from the Consent Calendar by Council, staff, or the public.)

1.A Waive Full Text Reading of All Ordinances on the Agenda Reference: Kristen Steinke, City Attorney
Recommendation: Waive the full text reading of all ordinances included in this agenda; Ordinances shall be introduced and adopted by title only.

1.B City of Lemon Grove Payment Demands
Reference: Joseph Ware, Finance Director
Recommendation: Ratify Demands
City of Lemon Grove City Council Meeting May 3, 2022

1.C Review and File Planning Commission Meeting Minutes Reference: Audrey Malone, City Clerk
Recommendation: Review and File Planning Commission Meeting, meeting of February 28, 2022.

1.D Call for Applications and Setting Interview Date to Fill Two Planning Commissioner Vacancies
Reference: Audrey Malone, City Clerk
Recommendation: Adopt a resolution calling for the applications to appoint two members to the Lemon Grove Planning Commission, each to serve a four year term, beginning July 1, 2022, and determining a date to interview the qualifying applicants.

Report(s) to Council:

2. Installation of an All Way Stop Intersection at Palm Street and Washington Street Reference: Ed Walton, Contracted City Engineer
Recommendation: That the City Council adopt a resolution approving the installation of an all way stop intersection at Palm Street and Washington Street.

3. Agreement for Professional Financial Auditing Services Reference: Joseph Ware, Finance Manager
Recommendation: That the City Council award an agreement for Professional Financial Auditing Services to Badawi & Associates, CPA for Professional Financial Auditing Services.

City Council Reports on Meetings Attended at the Expense of the City (GC 53232.3 (d)) (53232.3. (d) states that members of a legislative body shall provide brief reports on meetings attended at the expense of the local agency at the next regular meeting of the legislative body.) City Manager Report
Adjournment

AFFIDAVIT OF NOTIFICATION AND POSTING

STATE OF CALIFORNIA )

COUNTY OF SAN DIEGO ) SS

CITY OF LEMON GROVE )
I, Audrey Malone, City Clerk of the City of Lemon Grove, hereby declare under penalty of perjury that a copy of the above Agenda of the Regular Meeting of the City Council of the City of Lemon Grove, California, was delivered and/or notice by email not less than 72 hours, before the hour of 6:00 p.m. on April 28, 2022 to the members of the governing agency, and caused the agenda to be posted on the City’s website at www.lemongrove.ca.gov and at Lemon Grove City Hall, 3232 Main Street Lemon Grove, CA 91945.
/s/: Audrey Malone
Audrey Malone, City Clerk
In compliance with the Americans with Disabilities Act (ADA), the City of Lemon Grove will provide special accommodations for persons who require assistance to access, attend and/or participate in meetings of the City Council. If you require such assistance, please contact the City Clerk at (619) 825-3800 or email [email protected]. A full agenda is available for public review at City Hall.

City of Lemon Grove City Council Meeting May 3, 2022
Priority Category Budget Impact
Target
Completion
Dates
$75,000 Winter 22
$0 (Staff time) Summer 21
Up to $250,000 per year
dedicated to 0-25 PCI streets Ongoing
$0 (Staff time twice per week
currently) More personnel
could accommodate a higher
frequency.

Ongoing
Summer 21
$0 with payments by
participants. If we increase the
bulk item drop off, conceivably
it could also pay for itself.

Ongoing
$75,000 (high estimate for a
contractor to walk the streets,
assessment and quantity
sidewalks then prepare a report
of our current conditions and
assess how to get to the next
better walkability model)
Summer/Fall 21
Winter 21
Ongoing
Staff to bring to
Council to consider as
part of the regional
discussions
Continue to participate in regional meetings, especially with the East County cities exploring regional solutions $0 Ongoing Grant funded Ongoing
$35,000 - $45,000 Summer 21
Unknown at this time Summer 21
$5,000 to $7,000 Summer 21
$0 Ongoing
Ongoing
Ongoing
Ongoing
$35,000 est, Staff to bring a plan
for Council to consider
Ongoing
$50,000 Fall/Winter 21/22
Fall/Winter 21/22
$90,000-$100,000 Summer 21
Ongoing
Summer/Fall 21

ORGANIZATIONAL
DEVELOPMENT Summer 21
Lemon Grove City Council Priorities FY 21-22
Prepare City-Wide Sidewalk Master Plan
Strategy

PUBLIC STREETS &

SIDEWALKS
Priority: Increase Street Repair and Maintenance
Update Pavement Management Program
Schedule Street Maintenance / Repair Workshop
Evaluate and treat residential neighborhood streets in poor condition Priority: Focus on City Beautification and Attractiveness Efforts Continue to address trash and cleanliness issues citywide Identify trash incentive opportunities
Continue yearly bulk item and recycling drop off events Priority: Focus on Sidewalk Repair and Connections
Priority: Emphasis on Neighborhood Traffic Safety
Expand Neighborhood Safety Programs to facilitate traffic control devices and traffic calming

HOMELESSNESS
Priority: Focus on Homeless Solutions
Continue to participate in regional meetings, especially in the East County Homeless Task Force (ECHTF) Consider recommendations from the ECHTF
Unknown. The cost to maintain
a regional low barrier shelter is
currently being explored. It is
heavily dependent on the
County to put forth the initial
capital cost to build and the east
county cities would contribute
to annual maintenance costs
and cost for a contractor (nonprofit) to manage.
1) Increase year round beds
2) Increase permanent supportive housing
3) Sustain the ECHTF with funds
Continue HomeStart Program for homeless outreach

COMMUNITY LIFE
Priority: Examine Increasing Community Events
Create a PIO position - part time
Increase communication with residents on City programs using current city platforms Bring City Newsletter (The Zest) back
Priority: Increase Public Art
Explore partnership with local community groups for a City parade and other community events Ongoing Priority: Increase City Communication Efforts
Priority: Increase Economic Development Activity
Create Economic Development Plan
Priority: Create a Budget Review Committee
Encourage the development of public art
Priority: Increase Park and Open Space
Work with community group for additional community gardens Partner with School District to explore community use of school fields - Expand current joint use agreement Priority: Conduct Facilited Team Building for the City Council Utilize Community Advisory Commission as a budget review committee

PUBLIC SAFETY /

LAW ENFORCEMENT
Priority: Address Traffic and Speeding by Law Enforcement Explore adding a part-time traffic deputy
Work with Sheriff's to address street racing
Evaluate Animal Control contract for other service options Explore additional Park and/or any open space

DIVERSIFY CITY

REVENUE &

ECONOMIC

DEVELOPMENT
Priority: Explore Diversification of New Revenue
Explore Sales Tax (TUT) Measure
Explore more grant opportunities
CITY COUNCIL FY 2021-2022 PRIORITIES

CITY OF LEMON GROVE

CITY COUNCIL

STAFF REPORT
Item No. 1.A
Meeting Date: May 3, 2022
Submitted to: Honorable Mayor and Members of the City Council Department: City Manager’s Office
Staff Contact: Kristen Steinke, City Attorney
Item Title: Waive the Full Text Reading of all Ordinances Summary: Waive the full text reading of all ordinances included in this agenda.

Ordinances shall be introduced and adopted by title only.

Environmental Review:

Not subject to review Negative Declaration
Categorical Exemption, Section Mitigated Negative Declaration Fiscal Impact: None.

Public Notification: None.

CITY OF LEMON GROVE

CITY COUNCIL

STAFF REPORT
Item No. 1.B
Meeting Date: May 3, 2022
Submitted to: Honorable Mayor and Members of the City Council Department: City Manager’s Office
Staff Contact: Joe Ware, Finance Manager
[email protected]
Item Title: City of Lemon Grove Payment Demands
Recommended Action: Ratify Demands.

Environmental Review:

Not subject to review Negative Declaration
Categorical Exemption, Section Mitigated Negative Declaration Fiscal Impact: None.

Public Notification: None.

City of Lemon Grove Demands Summary
Approved as Submitted:

Joseph Ware, Finance Manager ACH/AP Checks 04/11/22-04/22/22 948,835.47 For Council Meeting: 05/03/22
Payroll - 04/19/22 120,826.02
Total Demands 1,069,661.49
CHECK NO INVOICE NO VENDOR NAME CHECK DATE Description INVOICE AMOUNT CHECK
AMOUNT
ACH Mar22 Wells Fargo 04/11/2022 Bank Service Charge - Mar'22 142.80 142.80 ACH Jan22 San Diego County Sheriff's Department 04/12/2022 Law Enforcement Services - Jan'22 541,074.87 541,074.87 ACH Mar22 Wells Fargo 04/12/2022 Credit Card Processing-Mo.Svc - Mar'22 9.95 1,018.69 Credit Card Transaction Fees - Mar'22 1,008.74
ACH Apr5 22 US Treasury 04/12/2022 Federal Taxes 4/5/22 26,632.03 26,632.03 ACH Feb23 Mar22 22 California Public Empl Retirement System 04/13/2022 Pers Retirement 2/23/22-3/22/22 64,474.31 64,474.31 ACH Mar22 Home Depot 04/14/2022 Home Depot Purchases - Mar'22 1,459.28 1,459.28 ACH Refill 4/13/22 Pitney Bowes Global Financial Services LLC 04/14/2022 Postage Usage 4/13/22 250.00 250.00 ACH 80102046/33374 WEX Bank 04/19/2022 Fuel - Fire Dept/Animal Control - Mar'22 3,240.06 3,240.06 ACH Apr19 22 Employment Development Department 04/21/2022 State Taxes 4/19/22 7,219.92 7,219.92 ACH Apr6-Apr19 22 Calpers Supplemental Income 457 Plan 04/22/2022 457 Plan 4/6/22-4/19/22 7,679.85 7,679.85 15589 01-626118 AppleOne Employment Services 04/13/2022 Temp Replacement/Exec Asst 3/27/22-4/2/22 887.64 887.64 15590 Reimb- 4/1/22 Brackney, Cody 04/13/2022 Training Reimb- Fireline Medic S223/Brackney 3/29/22-3/30/22 348.12 348.12 15591 May 2022 California Dental Network Inc 04/13/2022 California Dental Insurance -May'22 226.09 226.09 15592 307 CityPlace Planning, Inc. 04/13/2022 Prof Svcs: Density Bonus Ordinance/ADU Ordinance 632.50 632.50 15593 Feb22 Colonial Life 04/13/2022 Colonial Optional Insurance Feb-22 512.32 512.32 15594 202200230 County of San Diego/Assessor/Recorder/Clerk 04/13/2022 Recording Services- 3/2/22 & 3/15/22 & 3/23/22 140.00 140.00 15595 04032220560 DAR Contractors 04/13/2022 Animal Disposal- Mar'22 162.00 162.00 15596 382 Diviana's Party Rentals 04/13/2022 Large Obstacle Course/Generator - Eggstravaganza 4/16/22 463.32 463.32 15597 3/7-10/22 Esgil Corporation 04/13/2022 75% Building Fees- 3/7/22-3/10/22 55,214.71 67,405.63 4/4-7/22 75% Building Fees- 4/4/22-4/7/22 12,190.92
15598 IN301874 Geotab USA, Inc. 04/13/2022 Monthly ProPlus Plan 197.50 197.50 15599 Gonzalez Gonzalez Construction & Landscape Design 04/13/2022 Refund/Gonzalez Construction & Landscape Design/Cancel Permit 187.43 187.43 15600 1740 Janazz, LLC SD 04/13/2022 IT Services- City Hall- Mar'22 2,500.00 2,500.00 15601 166050 MJC Construction 04/13/2022 CUPCCA #2021-29 Emergency Manhole Improvements - 2605 LGA 10,122.00 10,122.00 15602 IN1696278 Municipal Emergency Services Inc 04/13/2022 Engine Headset Repairs 446.27 446.27 15603 74847834 Occupational Health Centers of CA, A Med Cor 04/13/2022 Annual DMV Medical Exam - 3/24/22 110.00 325.00 74847834 Annual DMV Medical Exam - 3/25/22 110.00
74847834 Medical Exam - 3/29/22 105.00
15604 10425-03.1 PAL General Engineering, Inc. 04/13/2022 McKnight Dr Drainage Proj 10/1/21-10/30/21 40,631.79 40,631.79 15605 #Mar-22 San Diego County Sheriff's Department 04/13/2022 CESF CARES COVID-19 Homeless Response & Assist 12/17/21-3/10/22 1,981.08 1,981.08 15606 Reimb- 3/1/22 Schroeder, John 04/13/2022 Reimb: Tuition- S270 Air Operations/Schroeder 2/16/22-2/17/22 169.31 169.31 15607 3568860625/0422 SDG&E 04/13/2022 Electric Usage:St Light 3/1/22-3/31/22 2,091.88 5,149.15 4154920380/0422 Electric Usage:St Light 3/1/22-3/31/22 3,057.27 15608 SEAMO Inc. SEAMO Inc. 04/13/2022 Refund/SEAMO Inc/Remaining Deposit for CUP 200-0002 665.28 665.28 15609 8065773080 Staples Advantage 04/13/2022 Office Supplies & Copy Paper 221.22 221.22 15610 0001508169-IN WEX Health, Inc. 04/13/2022 COBRA - Monthly/Mar'22 85.00 85.00 15611 01-6267800 AppleOne Employment Services 04/20/2022 Temp Replacement/Exec Asst 4/3/22-4/9/22 892.76 892.76 15612 12056600 Aztec Fire & Safety, Inc. 04/20/2022 Emergency Lights/New Fire Extinguisher/Lemon Blossom Hall 1,651.85 2,255.11 12056697 New Fire Extinguishers/PW Yard 603.26
15613 10435L Aztec Landscaping Inc 04/20/2022 Annual Stormdrain Channel Maintenance - San Altos Elem 4,606.00 13,638.00 10436L Annual Stormdrain Channel Maintenance - Arthur Neal Ct Channel 1,920.00 10437L Annual Stormdrain Channel Maintenance - San Altos Elem Channel 4,800.00 10438L Annual Stormdrain Channel Maintenance - Citronella St Channel 2,312.00 15614 5348661 Bearcom Group Inc. 04/20/2022 Portable Radios Monthly Contract 3/22/22-4/21/22 150.00 150.00 15615 56233 Boot World Inc 04/20/2022 Work Boots - PW 250.00 250.00 15616 4093 Clothing International, Inc 04/20/2022 Protective Clothing - PW - Work Shirts 226.17 665.55 4247 Protective Clothing - PW - Rain Jacket 62.47
4248 Protective Clothing - PW - Work Shirts/Pants 376.91 15617 2022REG_COP-10 County of San Diego- Dept of Public Works 04/20/2022 FY21-22 Stormwater Copermittee Regional Program Shared Costs 5,827.00 5,827.00 15618 22CTOFLGN09 County of San Diego- RCS 04/20/2022 800 MHZ Network - Mar'22 2,251.50 2,251.50 15619 17394 Custom Auto Wrap Inc 04/20/2022 Signage - Community Ctr 1,376.34 1,376.34 15620 7180 D- Max Engineering Inc 04/20/2022 7508 Church St Inspection 3/1/22-3/31/22 489.51 15,452.05 7181 Vista Azul Inspection 3/1/22-3/31/22 627.44
7184 D-Max Stormwater Prof Svcs 3/1/22-3/31/22 14,335.10 15621 94991455 Deutz Corporation 04/20/2022 Emergency Repair Aux Engine - '13 VacCon Sewer Cleaning Truck 9,409.58 9,409.58 15622 2022CA Election DFM Associates 04/20/2022 2022 CA Elections Code Book/Paperback 64.35 64.35 15623 0111878 Discount Specialty Chemical 04/20/2022 Sanitizer Wipes 275.08 275.08 15624 Jan-Mar22 Division of the State Architect 04/20/2022 State CASP Fee ($4) - 1/1/22-3/31/22 260.80 260.80 15625 9245194759 Grainger Inc 04/20/2022 Door Mechanism/Restroom Door - City Hall 167.99 167.99 15626 52151 Harris & Associates Inc. 04/20/2022 Sanitation Dist Financial Consulting Svcs 2/27/22-4/2/22 6,648.75 6,648.75 15627 3/3/22-3/28/22 Helix Water District 04/20/2022 Water/Sanitation Gap Vax Veh/3/3/22-3/28/22 146.92 146.92 15628 68510 Horrocks Engineers Inc 04/20/2022 Prof Eng Svcs: FY19/20 Sewer Rehab Proj thru 3/31/22 280.50 280.50 15629 00106435 Hudson Safe-T- Lite Rentals 04/20/2022 Traffic Signs - No Parking/Begin/End 422.18 422.18 15630 4/19/22 ICMA 04/20/2022 ICMA Deferred Compensation Pay Period Ending 4/19/22 780.77 780.77 15631 150546 Knott's Pest Control, Inc. 04/20/2022 On Call Pest Control - Community Ctr - Mar'22 90.00 210.00 150660 Monthly Bait Stations- Civic Ctr - Apr'22 60.00
150659 Monthly Bait Stations- Sheriff- Apr'22 60.00
15632 202203 Lemon Grove Car Wash, Inc. 04/20/2022 Oil Change - LGPW#31 '14 Ford Escape - 3/10/22 55.70 161.88 202203 Car Wash - Skyline Resident/Weed Abatement Proj - 3/30/22 44.99 202203 Car Wash - LGPW#22 '03 GMC 2500 - 3/30/22 61.19
15633 184736 Penske Ford 04/20/2022 LGPW#14 '20 Ford Fusion- Oil Change 62.70 62.70 15634 PD-50744 Plumbers Depot Inc 04/20/2022 Sewer Camera- Replace 3/4" Hose 2,049.41 2,049.41 15635 86792 Rick Engineering Company 04/20/2022 Prof Svc: City Engineer 1/29/22-2/25/22 70,066.48 70,066.48 15636 Mar22 SDG&E 04/20/2022 Gas & Electric 2/23/22-3/23/22 24,704.28 24,704.28 15637 Apr 19 Southern CA Firefighters Benefit Trust 04/20/2022 LG Firefighters Benefit Trust 4/19/22 830.70 1,661.40 Apr 5 LG Firefighters Benefit Trust 4/5/22 830.70
15638 5010 Spring Valley Lawn Mower Shop 04/20/2022 Air Filter/Spark Plug/Carb Assembly/Cord/Oil - PW/Streets 293.96 293.96 15639 572763 State of California- Department of Justice 04/20/2022 Fingerprint Apps - Jackson - Mar'22 32.00 32.00 15640 13256 T-Man Traffic Supply 04/20/2022 Traffic Cones/Barricades - Streets 1,431.82 1,431.82 15641 73234509 Vulcan Materials Company 04/20/2022 Asphalt/SS1H 4.5 Gallon Bucket 200.32 295.85 73237376 Asphalt 95.53
948,835.47 948,835.47

CITY OF LEMON GROVE

CITY COUNCIL

STAFF REPORT
Item No. 1.C
Meeting Date: May 3, 2022
Submitted to: Honorable Mayor and Members of the City Council Department: City Manager’s Office
Staff Contact: Audrey Malone, City Clerk
[email protected]
Item Title: Review and File Planning Commission Meeting Minutes Recommended Action: Review and file Planning Commission Meeting Minutes, meeting of February 28, 2022.

Environmental Review:

Not subject to review Negative Declaration
Categorical Exemption, Section Mitigated Negative Declaration Fiscal Impact: None.

Public Notification: None.

MINUTES OF THE REGULAR MEETING

OF THE LEMON GROVE PLANNING COMMISSION
Lemon Grove Community Center
3146 School Lane, Lemon Grove, CA 91945
MONDAY, February 28, 2022 at 6 PM
Call To Order:

Chair Robert “Bob” Bailey called the Regular Planning Commission Meeting to order at 6:00 pm

Present:

Chair Bob Bailey, Vice Chair Stephen Browne, Commissioner Miranda Evans, Commissioner Seth Smith and Commissioner Elizabeth Jacobs.

Absent: None.

Staff Members Present:

Lydia Romero, City Manager, Elizabeth Mitchell, Planning Commission Attorney, Bill Chopyk, Interim Community Development Manager and Audrey Malone, Planning Commission Clerk.

Pledge of Allegiance:

Led by Chair Bob Bailey.

Changes to the Agenda:

None.

Public Comment:

Email Submitted: None.

In-Person: None.

Consent Calendar:

1. Approval of Planning Commission Meeting Minutes, meeting of October 25, 2021.

Action: Motion by Commissioner Jacobs, second by Commissioner Smith to approve Planning Commission Meeting Minutes of October 25, 2021.

The motion passed by the following vote:

Ayes: Bailey, Browne, Evans, Smith, Jacobs.

Noes: None.

Public Hearing(s):

2. Minor Use Permit No. MUP-210-0002 Car Wash Appeal
Chair Bailey opens the Public Hearing at 6:03 pm
Bill Chopyk, Interim Community Development Manager presents report.

John Ziebarth, applicants representative presents.

Jean Sabroni, architect for the project assists Mr. Ziebarth addressing the Commission’s questions.

Neal Capen, leasing the property from owner addresses the Commission.

City of Lemon Grove Minutes February 28, 2022
2 Public Comment:

Email Submitted: None.

In-Person:
• Ralph Chuddy
• John Ziebarth
• Christina Stone/Christy Stellers
• Kathleen McLean
• Teresa Rosiak-Proffit
• Chris Williams
Neal Capen makes final comments.

Motion: Close the Public Hearing.

Action: Motioned by Commissioner Evans, seconded by Commissioner Jacobs.

The motion passed by the following call vote:

Ayes: Bailey, Browne, Evans, Smith, Jacobs.

Noes: None.

Public Hearing Closed at 6:47 pm.

Commissioner’s deliberate.

Motion: Adopt a resolution approving an appeal of the Community Development Manager (CDM) Decision to deny Minor Use Permit MUP-210-0002 to construct and operate a car wash at 7431 Broadway in the General Commercial (GC) zone. In addition, adding rear yard trees and anti-graffiti paint on wall.

Action: Motioned by Commissioner Jacobs, second by Vice Chair Browne.

The motion passed by the following call vote:

Ayes: Bailey, Browne, Evans, Smith, Jacobs.

Noes: None.

Report(s) to Commission:

3. Tentative Map No. TM0-000-0064 & PDP-170-0003 Time Extensions Bill Chopyk, Interim Community Development Manager presents report.

Public Comment:

Email Submitted: None.

In-Person: None.

Applicant Mezahad Emeza provide the Commission a project status update.

Motion: Adopt a resolution approving a time extension of approved Tentative Map No. TM0- 000-0064 and Planned Development Permit No. PDP-170-0003 to construct six (6) condominium units located at 8200 Hilltop Drive in the Residential Medium High (RMH) zone, extending the expiration date from January 21, 2022 to January 21, 2023.

City of Lemon Grove Minutes February 28, 2022
3 Action: Motioned by Vice Chair Browne, second by Commissioner Evans.

The motion passed by the following roll call vote:

Ayes: Bailey, Browne, Evans, Smith, Jacobs.

Noes: None.

Business from the Community Development Manager
• Welcoming Bill Chopyk as the Interim Community Development Manager Business from the Planning Commission Attorney: None.

Planning Commission Oral Reports on Meeting Attended at the Expense of the City:

None.

Adjournment:

There being no further business to come before the Planning Commission Chair Bailey asks for a motion to adjourn the meeting.

Action: Motioned by Commissioner Jacobs, second by Vice Chair Browne.

The motion passed by the following roll call vote:

Ayes: Bailey, Browne, Evans, Smith, Jacobs.

Noes: None.

Audrey Malone
Planning Commission Clerk
Planning Commissioners Call for Applications
May 3, 2022
Page | 1

CITY OF LEMON GROVE

CITY COUNCIL

STAFF REPORT
Item No. 1.D
Meeting Date: May 3, 2022
Submitted to: Honorable Mayor and Members of the City Council Department: City Manager’s Office
Staff Contact: Audrey Malone, City Clerk
[email protected]
Item Title: Call for Applications and Setting Interview Date to Fill Two Planning Commissioner Vacancies
Recommended Action: Adopt a resolution (Attachment B) calling for the applications to appoint two members to the Lemon Grove Planning Commission, each to serve a four year term, beginning July 1, 2022, and determining a date to interview the qualifying applicants.

Summary: On March 6, 2018, The Lemon Grove City Council adopted Ordinance No. 448 re-establishing the Lemon Grove Planning Commission (Attachment A).

On April 17, 2018, City Council appointed five Planning Commissioners to the Planning Commission for various terms based on a tiered system ranging between one to four years.

On June 25, 2018, the Lemon Grove City Council appointed Robert “Bob” Bailey, and Stephen Browne to each serve a four year term on the Lemon Grove Planning Commission to expire on June 30 of this year. Thus creating two vacancies in the Planning Commission. Currently, Mr. Bailey serves as Chair and Mr. Browne serves as Vice Chair.

The City Council will need to appoint two positions to fill the vacant seats each serving four year terms effective July 1, 2022 and expiring June 30, 2026. The members of the Planning Commission will determine the positions of Chair and Vice Chair after the two vacancies have been filled.

A call for applications will be prepared and posted to the City’s website, the bulletin board in front of City Hall, at 3232 Main Street, Lemon Grove, CA 91945 and a news release sent to the press for publication.

Planning Commissioners Call for Applications
May 3, 2022
Page | 2
Applications will be available Monday, May 9, 2022 on the City’s website and at City Hall.

Applicants have until 5PM, Tuesday, June 7, 2022 to submit their applications to the City Clerk. The City Council will conduct interviews for appointment at the Tuesday, June 21, 2022 Regular City Council Meeting.

Environmental Review:

Not subject to review Negative Declaration
Categorical Exemption, Section Mitigated Negative Declaration Fiscal Impact: None.

Public Notification: Notice of vacancy will be posted on the City’s website, bulletin board located at City Hall, and a press release will published.

Staff Recommendation: Adopt a resolution (Attachment B) calling for the applications to appoint two members to the Lemon Grove Planning Commission, each to serve a four year term, beginning July 1, 2022, and determining a date to interview the qualifying applicants.

Attachments:

Attachment A – Ordinance 448
Attachment B – Resolution
ORDINANCE NO. 2018- 448

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF LEMON
GROVE, CALIFORNIA, ADDING CHAPTER 2. 36 ( PLANNING

COMMISSION) TO THE LEMON GROVE MUNICIPAL CODE
WHEREAS, the City Council of the City of Lemon Grove has determined to reestablish the Planning Commission to act as the Planning Agency for the City pursuant to California Government Code Section 65101-1 and
WHEREAS, the Planning Commission shall have five Lemon Grove residents who are registered voters as members for terms of office as specified herein-, and WHEREAS, the Planning Commission shall have the legal authority to review, approve and recommend matters as herein allowed in a manner consistent with the California Local Planning laws; and
WHEREAS, the City Council finds that the Planning Commission shall also serve as the Lemon Grove relocation appeals board.

NOW THEREFORE, the City Council of the City of Lemon Grove does ordain as follows Section 1. The foregoing recitals are true and correct.

Section 2. This Ordinance adds Chapter 2. 36 ( Planning Commission) as fully set forth in Attachment C, which is fully incorporated herein by reference.

Section 3. This Ordinance shall be effective thirty ( 30) days following its adoption. Within fifteen 15) days following its adoption, the City Clerk shall publish the title thereof, as a summary as required by state law.

INTRODUCED by the City Council on February 20, 2018. PASSED AND ADOPTED by the City Council of the City of Lemon Grove, State of California, on March 06, 2018 by the following vote:

AYES- R. Vasqt, ez, J. Mendoza, D, AranibUla
NOES: M. Mendoza, J. Jones
ABSENT: None
I',,>
laoquel S( S
I U
Attest, 2- L- 2)......... ........

Ly6a f4orfte( o,
Aplj,xoved as to 1
i ough, y , 4Jorrfley
Attachment A
Planning Commissioners Call for Applications
May 3, 2022
P a g e | 3
Planning Commissioners Call for Applications
May 3, 2022
P a g e | 4
Attachment B
RESOLUTION NO. 2022-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LEMON GROVE,

CALIFORNIA, APPROVING THE CALLING FOR APPLICATIONS TO
APPOINT TWO (2) MEMBERS TO THE LEMON GROVE PLANNING
COMMISSION TO SERVE A FOUR (4) YEAR TERM, BEGINNING JULY 1, 2022, AND SETTING THE DATE FOR INTERVIEWS FOR PLANNING
COMMISSION APPLICANTS.

WHEREAS, on March 6, 2018, The Lemon Grove City Council adopted Ordinance No. 448 re-establishing the Lemon Grove Planning Commission; and WHEREAS, on April 17, 2018, City Council appointed five (5) Planning Commissioners to the Planning Commission for various terms based on a tiered system ranging between one (1) to four (4) years; and
WHEREAS, Chair Robert “Bob” Bailey and Vice Chair Stephen Browne were appointed by the City Council to serve four (4) year terms on the Lemon Grove Planning Commission effective July 1, 2018 and expiring June 30, 2022, thus creating two vacant seats on the Planning Commission; and
WHEREAS, a call for applications to fill the two vacant seats will be prepared and posted to the City website, the bulletin board in front of City Hall, and a news release sent to the press for publication; and
WHEREAS, each seat calls to serve a four (4) year term effective July 1, 2022 and set to expire on June 30, 2026; and
WHEREAS, applications will be available Monday, May 9, 2022 on the City’s website and at City Hall. Applicants have until 5PM Tuesday, June 7, 2022 to submit their applications to the City Clerk. The City Council will conduct interviews for appointment at the Tuesday, June 21, 2021 at Regular City Council Meeting; and NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Lemon Grove, California, hereby approves the calling for applications to appoint one (2) members to the Lemon Grove Planning Commission to each serve a four (4) year term, beginning July 1, 2022, and setting the date for interviews for Planning Commission applicants.

Planning Commissioners Call for Applications
May 3, 2022
P a g e | 5
PASSED AND ADOPTED on May 3, 2022, the City Council of the City of Lemon Grove, California, adopted Resolution No. 2022- _______, passed by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
__________________________
Racquel Vasquez, Mayor
Attest:
__________________________
Audrey Malone, City Clerk
Approved as to Form:
_________________________
Kristen Steinke, City Attorney
Installation of an All Way Stop Intersection at
Palm Street and Washington Street
May 3, 2022
Page | 1

CITY OF LEMON GROVE

CITY COUNCIL

STAFF REPORT
Item No. 2.

Meeting Date: May 3, 2022
Submitted to: Honorable Mayor and Members of the City Council Department: Public Works Department
Staff Contact: Ed Walton, Contract City Engineer
[email protected]
Item Title: Installation of an All Way Stop Intersection at Palm Street and Washington Street
Recommended Action: That the City Council adopt a resolution (Attachment A) approving the installation of an all way stop intersection at Palm Street and Washington Street.

Summary: The intersection of Palm Street and Washington Street has experienced a recent increase in the number of vehicle collisions. Concern over the safety of this intersection prompted City Council to direct staff to conduct a traffic analysis for possible solutions to reduce the number of accidents.

Discussion: Palm Street and Washington Street intersect at right angles and the topography of the intersection is relatively flat. Palm Street is a two lane Class II Collector and carries approximately 7,200 vehicles per day in the east-west direction. The posted speed limit is 40 mph and it consists of two 12’ wide travel lanes (one in each direction), a 10’ wide center turning lane with bike lanes and parallel parking on both sides. In addition, curb extensions (sometimes called bulb-outs or curb pop-outs) have been constructed on the two southern corners at Washington Street. Washington Street is a two lane Class III Collector running north and south and carries approximately 1,800 vehicles per day. The posted speed limit is 25 mph and it has two 12’ lanes, one lane in each direction and generally allows parking on either side. See attachment B Intersection Diagram.

Rick Engineering Company, the City’s on call traffic engineering consultant was asked to evaluate the intersection for possible safety improvements to reduce the number of preventable accidents that have been occurring. The review included site visibility Installation of an All Way Stop Intersection at
Palm Street and Washington Street
May 3, 2022
Page | 2
assessment, analysis of an all way stop intersection (installing stop signs on Palm Street in both directions), and a signalization analysis.

In their review, Rick Engineering Company concluded that visibility of the intersection could be improved, particularly in the north bound direction with the installation of red curbing and the relocation of the stop limit line for north bound traffic. As an alternative to the installation of an all way stop (discussed below), a recommendation to improve sight distance of the intersection proposes to install approximately 75’ of red curb on the south side of Palm Street west of Washington Street and 50’ of red curb on the south side of Palm Street east of Washington Street and move the limit line for north bound Washington traffic 8’ closer to Palm Street. Although the red curb and relocation of the limit line will increase visibility and should reduce the number of accidents this intersection is experiencing; it would displace approximately six existing parallel parking spaces on Palm Street.

In addition to checking sight visibility, the intersection was reviewed to see if it met the warrants or established criteria for an all way stop intersection. The warrant analysis (Attachment C) reviewed intersection characteristics including the following: accident history, sight distance, vehicle volumes, pedestrian crossings, unusual conditions such as being adjacent to a school, fire station, senior center, etc. The warrant assigns possible points values against specific criteria, with a maximum of 100 points being possible. A minimum score of 45 is needed to justify an all way stop. The intersection of Palm and Washington Street tallied 52 points when reviewed against the warrants for an all way stop, justifying the installation of stop signs on Palm Street, creating an all way stop controlled intersection.

Taking the analysis one step further, the intersection was reviewed to determine if the intersection should be controlled via a traffic signal. Similar to the warrants for an all way stop, warrants have been established for the installation of traffic signals. The signal warrant analysis also looks at intersection characteristic such as accidents, school crossings, pedestrian volumes and traffic volumes (including volumes during the peak hours). The signal analysis for Palm Street and Washington Street concluded that a traffic signal is not currently justified at this intersection (Attachment D).

After review of the various alternatives, it is recommended that stop signs be installed on Palm Street, making this an all way stop intersection. This will allow Washington Street traffic opportunities to enter into the intersection under controlled conditions as traffic on Palm Street will be required to stop; thus reducing the potential of accidents. Because of the potential for the new stop signs to increase queueing along Palm Street, a queueing analysis was also performed to ensure that the new stop signs did not interfere with the operations of the traffic signals at Palm Street/Skyline Drive to the west and Palm Installation of an All Way Stop Intersection at
Palm Street and Washington Street
May 3, 2022
Page | 3
Street/Golden Avenue to the east. It was concluded that the installation of stop signs on Palm Street at Washington Street would not significantly back up traffic to interfere the two closest signals.

Environmental Review:

Not subject to review Negative Declaration
Categorical Exemption, Section Mitigated Negative Declaration Fiscal Impact: The cost to install the recommended the stop signs and the associated pavement markings is estimated to be under $1,000 which is available in the street maintenance budget.

Public Notification: None.

Staff Recommendation: That the City Council adopt a resolution (Attachment A) approving the installation of an all way stop intersection at Palm Street and Washington Street.

Attachments
Attachment A – Resolution
Attachment B - Intersection Diagram
Attachment C – All Way Stop Warrant Analysis
Attachment D – Traffic Signal Analysis
Installation of an All Way Stop Intersection at
Palm Street and Washington Street
May 3, 2022
Page | 4
Attachment A
RESOLUTION NO. –

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LEMON GROVE,

CALIFORNIA, APPROVING THE INSTALLATION OF AN ALL WAY STOP

INTERSECTION AT PALM STREET AND WASHINGTON STREET, IN

LEMON GROVE, CALIFORNIA
WHEREAS, the number of traffic accidents at the intersection of Palm and Washington Streets has shown a recent increase; and
WHEREAS, three accidents have occurred over the past 12 months which could have been preventable with an all way stop intersection; and WHEREAS, the City of Lemon Grove has adopted warrants for the installation of an all way stop intersection; and
WHEREAS, the intersection of Palm and Washington street has been analyzed against the warrants and an all way stop is justified at this location; and WHEREAS, a queueing analysis was performed and demonstrated the installation of stop signs on Palm Avenue would not stack traffic up significantly enough to interfere with the operation of the nearby traffic signals at Skyline Drive and Golden Avenue; and
WHEREAS, stops signs on Palm Street will provide a controlled crossing for vehicles on Washington Street, thus reducing the potential for traffic collisions; and NOW, THEREFORE, BE IT RESOLVED that the City Council of Lemon Grove, California does hereby authorize the installation of stop sign and associated pavement markings on Palm Street at the intersection of Washington Street, making it an all way stop.

Installation of an All Way Stop Intersection at
Palm Street and Washington Street
May 3, 2022
Page | 5
PASSED AND ADOPTED on May 3, 2022, the City Council of the City of Lemon Grove, California, adopted Resolution No.2022- _______, passed by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
__________________________
Racquel Vasquez, Mayor
Attest:
__________________________
Audrey Malone, City Clerk
Approved as to Form:
_________________________
Kristen Steinke, City Attorney

ATTACHMENT B
Intersection Diagram
30 ft
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Data SIO, NOAA, U.S. Navy, NGA, GEBCO
Data SIO, NOAA, U.S. Navy, NGA, GEBCO
Data SIO, NOAA, U.S. Navy, NGA, GEBCO
Image Landsat / Copernicus
Image Landsat / Copernicus

Professional Financial Auditing Services
May 3, 2022
Page | 1

CITY OF LEMON GROVE

CITY COUNCIL

STAFF REPORT
Item No. 3.

Meeting Date: May 3, 2022
Submitted to: Honorable Mayor and Members of the City Council Department: Finance
Staff Contact: Joseph Ware, Finance Manager
[email protected]
Item Title: Agreement for Professional Financial Auditing Services Recommended Action: That the City Council adopt a resolution (Attachment A) awarding the Professional Auditing Services contract to Badawi & Associates, CPA.

Summary: On March 9, 2022, the City closed a Request for Proposal (RFP) for Audit Services (Contract Number 2022-01), as the current Audit Services contract had reached its termination date. A RFP was issued in accordance with the Lemon Grove Municipal Code, Chapter 3.24 Purchasing, paragraph 3.24.050 Methods of Purchasing, which requires the purchasing officer to issue a RFP for any services anticipated to exceed fifteen thousand dollars. The RFP asked firms to provide an affirmative statement that the firm is independent of the City, a statement of qualifications and experience, an explanation of approach and tentative schedule for the audit, and a minimum of five (5) references.

Additionally, the RFP required a separate itemized maximum fee schedule.

Four (4) firms (in alphabetical order) responded with a proposal:

1. Badawi & Associates, CPA

2. DavisFarr, CPA

3. Harshwal & Company, LLC, CPA

4. Van Lant & Frankhanel, LLP
Professional Financial Auditing Services
May 3, 2022
Page | 2
Discussion: Finance staff reviewed each proposal independently and rated each firm in four (4) specified categories with items 1 through 4 equaling a combined 60% weighted value (15% per category) and Item 5 equaling 40% weighted value. Categories of evaluation are:

1. Qualifications and Experience

2. California Government Client Experience

3. Audit Approach

4. Understanding of Objectives and Scope

5. Fee Schedule
Additionally, staff contacted references of the top scoring three (3) firms, based on the panel scoring. The references were provided by each firm in their RFP response packet.

Based on the review panel scoring and responses from the reference check, staff recommends that the City Council consider the appointment of Badawi & Associates, CPA and adopt the attached resolution (Attachment A) authorizing the execution of an agreement between the City and Badawi & Associates, CPA.

Included with the resolution is the City’s Professional Services Agreement with a term of five (5) years, through fiscal year 2026, with optional single year extension for the 2027 and 2028 fiscal years. The agreement provides flexibility to terminate the Agreement at any time with a 30 day written notice. This provision provides flexibility in deciding whether to continue with the same audit firm for the duration of the Agreement’s fiveyear term or issue a new RFP before the end of the term. Additionally, this agreement provides for liquidated damages for unjustifiable deliverable delays from the audit firm.

Staff Recommendation: That the City Council adopt a resolution (Attachment A) awarding the Professional Auditing Services contract to Badawi & Associates, CPA.

Environmental Review:

Not subject to review Negative Declaration
Categorical Exemption, Section Mitigated Negative Declaration Fiscal Impact: Fiscal impact will negligible, as increase in the cost of service is under $5,000 and the audit is required by Federal and State regulations.

Public Notification: None
Professional Financial Auditing Services
May 3, 2022
Page | 3
Attachments:

Attachment A – Resolution and Agreement for Professional Financial Auditing Services
Attachment B – Proposal for Audit Services from Badawi & Associates, CPA Professional Financial Auditing Services
May 3, 2022
Page | 4
Attachment A
RESOLUTION NO. 2022-___

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LEMON GROVE

CALIFORNIA, AWARDING AN AGREEMENT WITH BADAWI &

ASSOCIATES, CPA TO PROVIDE PROFESSIONAL FINANCIAL AUDITING

SERVICES
WHEREAS, on March 19, 2022, the City closed the Request for Proposals (RFP) for Professional Financial Audit Services; and
WHEREAS, four (4) firms responded to the Request for Proposals (RFP) and the responses were evaluated using criteria identified in the RFP; and WHEREAS, after evaluating the firms qualified based on the RFP criteria and reference checks, it is in the best interest of the City Council to select Badawi & Associates, CPA to provide professional financial audit services; and WHEREAS, an agreement for professional financial auditing services has been prepared to commence audit services for Fiscal Year 2021-22; and NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Lemon Grove, California hereby:

1. Awards an Agreement for Professional Services (Exhibit 1) to Badawi & Associates, CPA to provide professional financial audit services; and

2. Authorizes the City Manager to execute said agreement.

Professional Financial Auditing Services
May 3, 2022
Page | 5
PASSED AND ADOPTED on May 3, 2022, the City Council of the City of Lemon Grove, California, adopted Resolution No. 2022-_______, passed by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
__________________________
Racquel Vasquez, Mayor
Attest:
__________________________
Audrey Malone, City Clerk
Approved as to Form:
_________________________
Kristen Steinke, City Attorney
Exhibit 1

CITY OF LEMON GROVE

AGREEMENT FOR PROFESSIONAL FINANCIAL AUDITING SERVICES
This agreement is entered into on the third day of May, 2022, by and between the City of Lemon Grove (“CITY”) and Badawi & Associates (“AUDITOR”);
Section 1. RECITALS.

CITY desires to employ an audit firm to provide professional audit services. CITY has determined that AUDITOR is qualified by experience and ability to perform the desired services and that AUDITOR is willing to perform those services.

Section 2. ENGAGEMENT OF CONTRACTOR.

CITY agrees to engage AUDITOR to perform and AUDITOR agrees to perform the services outlined in “AUDITOR’S proposal” dated March 09, 2022, and Exhibit C (City of Lemon Grove Request for Proposals for Audit Services). AUDITOR represents that all professional services will be performed directly by AUDITOR or under AUDITOR’s direct supervision.

Section 3. PROJECT COORDINATION AND SUPERVISION.

The Finance Manager is the Project Coordinator for the CITY and will monitor the progress and execution of this agreement.

Section 4. SCOPE OF SERVICES.

Any professional services performed by AUDITOR before AUDITOR receives written authorization to proceed will be treated as having been done at AUDITOR’s own risk and on a volunteer basis.

AUDITOR will, in a professional manner, furnish all labor and all personnel; all supplies, materials, equipment, printing, vehicles, transportation, office space, and facilities; all testing, analyses, and calculations; and all other means, except as otherwise expressly specified to be furnished by the CITY, that are necessary or proper to complete the work and provide the required professional services.

AUDITOR will meet the deadlines imposed by the Project Coordinator, as outlined in Request for Proposal issued by City. When a delay occurs, AUDITOR must immediately notify the Project Coordinator in writing of the cause and the extent of the delay. The Project Coordinator will ascertain the facts and the extent of the delay and, when justified by the circumstances, may grant an extension of time for the completion of the professional services. A delay caused by circumstances beyond AUDITOR’s control will be reason for granting an extension of time for completing services. When delays are not sufficiently justified, in the Project Coordinator’s sole discretion, liquidated damages of one hundred dollars ($100) per late report per day will be levied.

Section 5. TOTAL COST AND PAYMENT.

The total cost for all work and deliverables (including the optional reports) specified in the Auditor’s Proposal is not to exceed Thirty Four Thousand Dollars Nine Hundred Eighty Five ($34,950) for the Fiscal Year ending June 30, 2022. AUDITOR will submit to CITY detailed invoices, describing work performed and the associated costs. CITY will pay AUDITOR for undisputed invoiced amounts within thirty (30) days of receiving an invoice. -2-
Section 6. LENGTH OF AGREEMENT.

This agreement is effective as of the date noted above. The agreement will terminate when all work is complete for fiscal years ending June 30, 2022, 2023, 2024, 2025, and 2026, with the option of extensions to fiscal years ending June 30, 2027 and 2028 (after acceptable cost proposals for each year), unless terminated earlier under Section 10 of this agreement.

Section 7. CHANGES.

CITY may change the requested services within the general scope of this agreement. Changes may consist of additions, deletions, or other revisions; and the contract sum and the contract time will be adjusted accordingly. All changes must be authorized in writing and executed by AUDITOR and CITY.

Section 8. OWNERSHIP OF MATERIALS.

All documents, data, reports, work papers, and other materials including any electronic files prepared by AUDITOR under this agreement are the property of CITY.

Section 9. STANDARD PROVISIONS.

AUDITOR will not discriminate against, harass, or allow the harassment of an employee or applicant for employment because of race, color, religion, sex, or national origin. AUDITOR also will not discriminate against, harass, or allow the harassment of any qualified individual with a disability. AUDITOR will take affirmative action to ensure that applicants are employed and that employees are treated during employment without regard to their race, color, religion, sex, age, marital status, or national origin and will make reasonable accommodation to qualified individuals with disabilities. Affirmative action includes, but is not limited to, the following: employment, upgrading, demotion, transfer, recruitment, recruitment advertising, layoff or termination, rates of pay or other forms of compensation, and selection for training, including apprenticeship.

AUDITOR will post in conspicuous places accessible to employees and applicants for employment all notices provided by CITY that describe the provisions of this non-discrimination clause.

Section 10. TERMINATION.

Either party may terminate this agreement at any time, by giving the other party at least fifteen (15) days written notice and specifying the effective date of the termination.

AUDITOR must provide the originals of all finished and unfinished documents, data, studies, reports, or other materials prepared under this agreement to CITY by the effective date of termination. AUDITOR is entitled to equitable compensation for any work completed, up to the effective date of notice of termination. Compensation may not exceed the total costs authorized in Section 5.

Section 11. INTEREST OF CONTRACTOR.

AUDITOR (including principals, associates and professional employees) covenants and represents that it does not now have any investment or interest in real property and shall not acquire any interest, direct or indirect, in the area covered by this agreement or any other source of income, interest in real property or investment which would be affected in any manner or degree by the performance of AUDITOR’s services hereunder. AUDITOR further covenants and represents that in the performance of its duties hereunder no person having any such interest shall perform any services under this agreement.
-3-
AUDITOR is not a designated employee within the meaning of the Political Reform Act because AUDITOR:
a. will conduct research and arrive at conclusions with respect to his/her rendition of information, advice, recommendation or counsel independent of the control and direction of the CITY or of any CITY official, other than normal agreement monitoring; and b. possesses no authority with respect to any CITY decision beyond rendition of information, advice, recommendation or counsel. (FPPC Reg. 18700(a)(2).) Section 12. ASSIGNABILITY.

This agreement may not be assigned by either party without the prior written approval of the other.

Section 13. INDEPENDENT CONTRACTOR.

AUDITOR and any subcontractors employed by AUDITOR are independent contractors and not employees of CITY. Under any provision in this agreement that may appear to give CITY the right to direct AUDITOR or subcontractors regarding the details of the work or to exercise a measure of control over the work, AUDITOR will follow CITY’s direction only regarding the end results of the work.

Section 14. NO AGENCY.

AUDITOR is not an agent of CITY’s and may not make any contracts or commitments for or on behalf of CITY without CITY’s prior written consent.

Section 15. AUDIT OF RECORDS.

At any time during normal business hours and as often as necessary, AUDITOR must make available to CITY all records pertinent to this agreement and must permit CITY to audit, examine, and reproduce those records. AUDITOR will retain financial and program service records for at least five (5) years after termination of or final payment under this agreement.

Section 16. INSURANCE/WORKER'S COMPENSATION.

AUDITOR will maintain worker's compensation insurance for all work performed under this agreement. The insurance must meet levels required by the State of California and comply with requirements for CITY employees. Additionally, AUDITOR will maintain other insurances as outlined in Attachment B, Section V.

Section 17. DISPUTE RESOLUTION.

Claims or disputes that arise out of this agreement and cannot be settled through negotiation may be submitted to mediation, upon written agreement by both parties. CITY and AUDITOR agree to cooperate in good faith to promptly select a mediator, to schedule a mediation session, and to attempt to settle the claim or dispute.
-4-
Section 18. NOTICES.

All communication to a particular party is deemed made when received by that party at the following name and address:

Joseph Ware Ahmed Badawi, CPA
Finance Manager Partner
City of Lemon Grove Badawi & Associates
3232 Main Street 2855 Telegraph Avenue, Suite 312
Lemon Grove, CA 91945 Berkley, CA 94705
Written communication is conclusively deemed to have been received by the addressee five (5) days after it is deposited in the United States Mail, postage prepaid and properly addressed.

Section 19. TIME IS OF THE ESSENCE.

Time is of the essence for every provision of this agreement that states a time for performance and for every deadline imposed by the Project Coordinator.

Section 20. HOLD HARMLESS.

To the fullest extent permitted by law, AUDITOR shall defend (with legal counsel reasonably acceptable to the CITY), indemnify and hold harmless CITY and its officers, agents, departments, officials, representatives and employees (collectively “Indemnitees), from and against any and all claims, loss, cost, damage, injury (including, without limitation, injury to or death of an employee of AUDITOR or its Subcontractors), expense and liability of every kind, nature and description (including, without limitation, incidental and consequential damages, court costs, attorneys’ fees, litigation expenses and fees of expert contractors or expert witnesses incurred in connection therewith and costs of investigation) that arise out of, pertain to, or relate to, directly or indirectly, in whole or in part, the negligence, recklessness, or willful misconduct of AUDITOR, any Subcontractor, anyone directly or indirectly employed by them, or anyone that they control (collectively “Liabilities”). Such obligations to defend, hold harmless and indemnify any Indemnitee shall not apply to the extent that such Liabilities are caused by the sole negligence, active negligence, or willful misconduct of such Indemnitee.

To the extent there is an obligation to indemnify under this Section 20, AUDITOR shall be responsible for incidental and consequential damages resulting directly or indirectly, in whole or in part, from AUDITOR’s negligence, recklessness, or willful misconduct.

Section 21. SEVERABILITY.

If a portion of this agreement is determined to be invalid or unenforceable, the rest of the agreement is not affected and remains valid and enforceable.

Section 22. BINDING.

This agreement is binding upon and inures to the benefit of each party’s heirs and successors.

Section 23. GOVERNING LAW.

This agreement is governed by and will be construed in accordance with the laws of the State of California. Any action brought to enforce or interpret any portion of this agreement must be brought in San Diego County, California.
-5-
Section 24. ENTIRE AGREEMENT.

This document sets forth the entire understanding of the parties regarding the rendering of professional services. All other agreements and understandings are superseded by this document and do not affect this document in any way.

CITY OF LEMON GROVE Badawi & Associates
Lydia Romero, City Manager Ahmed Badawi, Partner
Date Date
City of
Lemon Grove

TECHNICAL PROPOSAL
For Professional Auditing Services for
the City of Lemon Grove
For fiscal years ending June 30, 2022 through 2026,
with the option of extending the contract for each of
the two (2) subsequent fiscal years.

March 9, 2022
Contact Person:

Ahmed Badawi, CPA
Badawi & Associates
Certified Public Accountants
2855 Telegraph Avenue, Suite 312
Berkeley, CA 94705
Phone: (510) 768-8244
Fax: (510) 768-8249
E-mail: [email protected]
Attachment B
City of Lemon Grove
Table of Contents
Page
Letter of Transmittal ......................................................................................................................................... 1 Firm Qualifications and Experience ................................................................................................................ 3 Insurance ....................................................................................................................................................... 3 License to Practice in California .................................................................................................................... 3 Firm Qualifications ......................................................................................................................................... 3 Technical Approach ....................................................................................................................................... 4 Firm Experience ............................................................................................................................................. 5 Additional Activities ........................................................................................................................................ 5 Client Training Seminar ................................................................................................................................. 6 GASB 68 Firm Developed Tools and Assistance .......................................................................................... 6 Flowcharting Documentation ......................................................................................................................... 6 Quality Control Review .................................................................................................................................. 6 Federal or State Desk Reviews ..................................................................................................................... 9 Disciplinary Action .......................................................................................................................................... 9 Litigations ....................................................................................................................................................... 9 Partner, Supervisory, and Staff Qualifications and Experiences .............................................................. 10 Similar Engagements with Other Governmental Entities ........................................................................... 17 Understanding of Services to be Provided .................................................................................................. 21 Specific Audit Approach ................................................................................................................................ 22 Objectives of Our Services .......................................................................................................................... 22 Audit Approach ............................................................................................................................................ 22 Technical Approach ..................................................................................................................................... 23 Use of Technology in the Audit ..................................................................................................................... 26 Audit Schedule ................................................................................................................................................ 28 Discussion of Relevant Accounting Issues ................................................................................................. 31 Comprehensive Cost Bid ............................................................................................................................... 32 Conclusion ...................................................................................................................................................... 33 Appendix A ...................................................................................................................................................... 34 References ................................................................................................................................................... 34 Appendix B ...................................................................................................................................................... 35 Exceptions to the Contract ........................................................................................................................... 35 Letter of Transmittal
March 9, 2022
Mr. Rodney Greek
Interim Administrative Services Director
City of Lemon Grove
3232 Main Street
Lemon Grove, CA 91945
Dear Mr. Greek:

Badawi & Associates (B&A), Certified Public Accountants (the “Firm”) is pleased to have the opportunity to respond to your request for a proposal to provide external audit services and to submit its qualifications to perform an independent audit of the financial statements of the City of Lemon Grove (the “City”) for the fiscal years ending June 30, 2022 through 2026, with the option of extending the contract for each of the two (2) subsequent fiscal years. The objective of our audits is to issue opinions regarding the fairness of presentation of the financial position of the City in accordance with generally accepted accounting principles. These audits are to be performed in accordance with generally accepted auditing standards, the standards set forth for financial audits in the Government Accountability Office’s (GAO) Government Auditing Standards, the provisions of the federal Single Audit Act of 1984, as amended in 1996, and the Uniform Guidance, Audits of States, Local Governments and Non-Profit Organizations, Uniform Administrative Requirements, as well as any other applicable federal, state, local or programmatic audit requirements.

We will also perform the following as part of our engagement:
- Single Audit (if required)
- GANN Limit Agreed-upon Procedures
- Lemon Grove Sanitation Audit
- Lemon Grove Roadway Lighting District Audit
- City’s State Controller’s Reports
- Sanitation District’s State Controller’s Reports
- Lighting District’s State Controller’s Reports
- Annual Street Report
We will also apply limited audit procedures to Management’s Discussion and Analysis (MD&A) and required supplementary information. In addition, we will prepare the management letter containing comments and recommendations regarding our review and evaluation of the systems of internal control and accounting procedures.

This proposal will highlight the background of the partners and staff assigned to the engagement, summarize our experience in the governmental area, and describe our approach to auditing the City.

This proposal demonstrates our ability to render the quality examination and to perform the necessary accounting and auditing services requested by the City on a timely basis.

As a partner of the Firm, I will be the primary contact for negotiation of the contract. Additionally, I have been authorized to legally bind the Firm. You may contact me at the following address and phone number:

Mr. Ahmed Badawi, CPA
Badawi & Associates
Certified Public Accountants
2855 Telegraph Avenue, Suite 312
Berkeley, CA 94705
Telephone: (510)768-8244
E-mail: [email protected]
Mr. Rodney Greek
Interim Administrative Services Director
City of Lemon Grove

2 We are committed to performing the required work, completing the audit, and issuing the necessary auditors’ reports.

We believe we are the best qualified to perform the audit because our audit staff includes individuals well versed in municipal auditing and reporting requirements. We have performed auditing and consulting engagements for numerous cities throughout California. We will be responsive to the needs of the City, we understand the City’s operational environment, and pledge to you our complete commitment to providing a quality product that meets the City’s requirements.

The approach to the audit has been designed to meet the audit requirements of the various authorities with the least disruption to the City’s office operations. The foundation of the audit approach is based on communication coupled with a strong knowledge of City operations and detailed planning at the initial stages of the audit. Open communication lines with all parties of the Engagement Team and City Management and staff throughout the engagement eliminate “surprises”. Initial planning and proper assignment of duties to experienced personnel provide for an effective and efficient audit process. Consequently, inefficiencies and disruptions are kept to a minimum. In addition, we perform almost half of the audit tasks during the interim phase to minimize any unforeseen delays during the year-end phase and to ensure a smooth and timely audit process.

The Firm maintains liability insurance coverage for professional liability, Workers’ Compensation, Comprehensive General Liability and Auto as part of our comprehensive insurance policy.

The Firm is an Equal Opportunity employer and complies with all Federal and State hiring requirements. The Firm also supports Affirmative Action philosophies and works hard to provide disadvantaged groups with opportunities for self enhancement.

This proposal is a firm and irrevocable offer for 180 days.

We are confident that you will find our organization offers the required expertise, technical knowledge, and business understanding to perform an audit of the City. Our past experience provides us with a thorough understanding of the needs and requirements of the City, as well as the technical knowledge to perform such services in accordance with the accounting and auditing guidelines as published by the various authoritative entities.

We welcome your inquiries and look forward to further discussions with you.

Sincerely,
Ahmed Badawi
Partner
Badawi & Associates
Certified Public Accountants
City of Lemon Grove Technical Proposal
3 Independence
The Firm is independent of the City of Lemon Grove as defined by the GAO’s Standards for Audit of Governmental Organizations, Programs, Activities and Functions, and the AICPA and California State Society of Certified Public Accountants as promulgated in various auditing and professional standards.

Insurance
The Firm maintains professional liability insurance and other coverage as part of our comprehensive insurance policy. Upon selection as the City’s independent auditor, the Firm and our insurance provider will provide a certificate of insurance to the City which shows the minimum requirements identified by City have been met.

License to Practice in California
The Firm and all key professional staff assigned to the City’s audit are properly licensed to practice as Certified Public Accountants in the State of California and comply with GAO Government Auditing Standards.

The Firm is registered with the California State Board of Accountancy. Its State number is COR6823.

The Firm has met all required State and local laws, rules, and regulations.

Firm Qualifications
Badawi & Associates was founded by Mr. Ahmed Badawi. Mr. Badawi has over 20 years of experience working with state and local government with a special focus on cities. Prior to founding B&A, Mr. Badawi was a partner with several local and national firms, where he headed their government practice in Northern California. Mr. Badawi founded Badawi & Associates to serve the fast-paced needs of California's local governments. The goal is to build a proactive, client-focused culture from the ground up and to eliminate the entrenched bureaucratic culture and intrinsic limitations of the big audit firms.

Located in Berkeley, CA, the Firm serves a variety of cities and towns throughout California as well as conducting financial related services for numerous special districts and authorities.

Names and phone numbers of several of our current and past clients and other references are provided for your inquiries. We encourage you to contact these individuals to obtain information on the quality of the audit and the ability of the audit staff.

Our Berkeley office will be the Engagement Office assigned to the City.

In addition to specific City financial statements, the Firm members have also audited numerous redevelopment agencies, public financing authorities, hospitals, housing authorities, transportation authorities, special districts, water districts, OCJP grants, selfinsurance pools, joint power authorities and has also performed numerous compliance audits in accordance with the Single Audit Act, childcare regulations, TOT regulations, AQMD regulations, franchise requirements.

The Engagement Partner assigned to the City will be Mr. Ahmed Badawi. Mr. Badawi has over 20 years of government audit experience. He is a member of various governmental committees, has actively participated in the development of accounting and audit guidelines for the governmental sector, and is an instructor for the California Society of Municipal Finance Officers.

The professional staffs assigned to the Engagement are qualified and experienced. Each individual of the Engagement Team has several years of experience and has conducted or participated in numerous municipal audits of various sizes. Their understanding of governmental operations and the various authoritative guidelines will provide the where-withall to perform the audit in an efficient and effective manner with minimal disruption to the City’s finance department.

Firm
Qualifications
and Experience
City of Lemon Grove Technical Proposal

4 Technical Approach
The approach to the audit has been designed to meet the audit requirements of the various authorities with the least disruption to the City’s operations. The foundation of the audit approach is based on communication coupled with a strong knowledge of City operations and detailed planning at the initial stages of the audit. Open communication lines with all parties of the Engagement Team and City Management and staff throughout the engagement eliminate “surprises”. Initial planning and proper assignment of duties to experienced personnel provide for an effective and efficient audit process. Consequently, inefficiencies, disruptions, and lack of understanding are kept to a minimum.

The audit approach will consist of four phases:
1) Initial Planning Meeting:

The Engagement Partner and Manager will meet with City Management to discuss the audit approach, identify specific needs of City Management, and familiarize themselves with City policies and practices.
2) Interim:

The Engagement Team members including the Engagement Team Partner will perform the internal control reviews, test transactions, evaluate compliance with Single Audit Act requirements, identify potential audit issues that need to be addressed, perform limited confirmation procedures, and develop a clear understanding between the Engagement Team and City Management of the year-end audit responsibilities and assignments. In addition, we strive to complete many of the year-end audit tasks during the interim phase to ensure a smoother audit process. We will work with the City on providing a list of those tasks that we will target to complete during interim and work with the City on how to complete them to minimize the amount of effort and time needed at year-end which in turn will assist the City in meeting its goal of issuing the Annual Comprehensive Financial Report.
3) Year-end:

The Engagement Team members including the Engagement Team Partner will conduct validation procedures on general ledger account balances, complete confirmation procedures, perform analytical procedures on revenue and expenditures, perform search for unrecorded liabilities, complete compliance work on Federal Assistance, and wrap up audit field work.
4) Reporting:

Auditor’s reports for all City reporting entities and compliance requirements will be finalized along with Single Audit Reports and Management Letter comments. The Partner and Manager will be available to make presentations to the City Council and/or designated bodies.

City of Lemon Grove Technical Proposal

5 Firm Experience
The Firm is located in Berkeley and provides a full range of accounting services to governmental agencies throughout California, including audit, tax and accounting. The Firm’s professional staff members provide the financial background and specific experience to meet the City’s operational needs. Additionally, this situation provides the City with an auditing firm that has depth in capabilities to address any financial issue the City may need assistance with, and the quality audit approach that you expect.

Our Berkeley office will be the Engagement Office assigned to the City.

Firm policy requires that the Engagement Partner, during the first year of the engagement, be actively involved in the daily fieldwork. This means to the City that Mr. Badawi will actually be on-site during the audit coordinating the audit process, supervising the audit staff, gaining a hands-on understanding of City processes, and benefiting the City with his broad municipal experience. We have found that this effort benefits the City and the Firm through developing a thorough knowledge of the City’s practices and issues and establishing a close working relationship with the City’s Management. Additionally, continuity of audit personnel is assured because of the hands on involvement of the Partner.

We are committed to providing appropriate and related experience, personal involvement, and a broad business perspective to produce a quality end product within the time frames required.

The Firm provides financial and compliance auditing services to governmental agencies throughout California. We are a governmental agency auditing firm and our professional staff members have been performing these services for many years. As a result, we have performed financial and compliance audits on most, if not all, types of governmental agencies and operations including:
 Cities
 Redevelopment
Agencies
 Financing
Authorities
 Housing Authorities
 Special Districts
 Water Districts
 Waste Management
Authorities and
Operations
 Pension Plans
 Child Care
Operations
 Joint Power
Authorities
 Investment Activities
 Landfills
 Enterprise Funds
 Airports
 Transportation
Operations
 Federal and State
Grants
Additional Activities
We offer a full range of accounting and finance services to the governmental sector. These services include:
 Financial audits
 Compliance audits
 Tax advice
 Development of financial and
accounting policies and procedures
 Investment review and compliance
evaluation
 Operational reviews
 Technical guidance on existing and
upcoming accounting issues
 Training seminars
 Pension/profit-sharing plans
 Performance audits
 Business consulting
Consequently, Firm personnel are well qualified to perform the services expected by the City.

City of Lemon Grove Technical Proposal

6 Client Training Seminar
The Firm hosts an annual update on recent technical accounting and finance issues affecting the governmental area. This all day session reviews new and anticipated pronouncements from GASB, discusses future issues under consideration by GASB, reviews accounting treatment of various transactions where issues may arise, and provides a general overview of state and federal compliance issues. All of our clients are invited to attend, free of charge. The one day session qualifies for CPE under the rules of the State Board of Accountancy and is held in the Bay Area.

GASB 68 Firm Developed Tools and Assistance
The Firm has developed tools to assist our clients with preparation of GASB 68 journal entries for the CalPERS’ Cost Sharing Plans (for which individualized actuarial valuations are no longer prepared) and the CalPERS’ Agent Multiple Employer Plans. In addition to providing our clients with these tools and instructions on how to use them, we are available to answer any questions on how to prepare and complete the GASB 68 journal entries.

Flowcharting Documentation
As part of our risk assessment procedures, we prepare flowcharts for documenting our understanding of the City’s significant accounting and financial processes. Flowcharts are updated annually for any changes in the City’s processes and copies can be provided upon request for the City’s internal use. Flowcharted processes may include:
 Financial Reporting, Closing, and Manual Journal Entries  Cash Receipts, Billing, and Accounts Receivable/Revenues  Cash Disbursements, Purchasing, and Accounts Payable/Expenditures  Payroll and Human Resources
Quality Control Review
According to Government Auditing Standards, firms who perform audits under the Yellow Book are required to have a peer review once every three years. We received a report with a rating of pass with no deficiencies which we attached for your review.

City of Lemon Grove Technical Proposal

7 City of Lemon Grove Technical Proposal

8 City of Lemon Grove Technical Proposal

9 The Firm has policies and procedures to ensure it hires only qualified people, that it properly supervises them and provides professional training, that it advances them to responsibilities they are capable of handling, and that it provides them with necessary technical resources. All members of the Firm are very familiar with the stringent quality control standards established by the AICPA.

The Firm is a member of the AICPA Government Audit Quality Center.

The Firm is a member of the AICPA Private Companies Practice Section.

Federal or State Desk Reviews
The Firm has had no negative federal or state reviews in the past three (3) years.

Disciplinary Action
There has not been any state or federal disciplinary actions taken or pending against the Firm nor any findings to report.

Litigations
The Firm has not experienced any lawsuits or legal actions that have been resolved or are currently pending in the prior five years.

City of Lemon Grove Technical Proposal

10 The Engagement Team will normally consist of six individuals who provide a broad business perspective and significant experience in governmental auditing. This team will provide access to a wide range of technical capabilities which will provide the City with not only the technical support necessary to perform the audit, but also the broad business background to interpret findings and observations to offer effective solutions to issues, and the personal involvement of the Engagement and Compliance Partners of the Firm.

The Engagement Team will be led by Ahmed Badawi, CPA. Mr. Badawi’s background includes over twenty years of municipal auditing experience with a special focus on cities. He is the instructor of the CSMFO “Introduction to Governmental Accounting” training classes. Mr.

Badawi is a member of the Government Accounting and Auditing Committee of the California Society of Certified Public Accountants. He has participated in the audits of numerous City, county and special district governments, as well as non-profit entities. His diversified background offers the technical qualities required of the governmental and non-profit areas and the necessary wherewithal to properly evaluate the entire accounting process, develop opportunities to improve the accounting process, and to offer practical business recommendations
The second member of the Engagement Team will be Mitesh Desai, CPA. Mr. Desai’s background includes thirteen years of experience in municipal auditing. Mr. Desai has participated in the audits of numerous governmental agencies, assisted in their efforts to publish their Annual Comprehensive Financial Reports in compliance with GASB 34, and a volunteer member of the GFOA Special Review Committee. Mr. Desai has also achieved the Advanced Single Audit Certificate offered by the AICPA. He will serve as the Audit Manager.

The third member of the Engagement Team will be Wenwei Zhao, CPA. Ms. Zhao’s background includes five years of accounting and auditing experience. She has participated in the audits of numerous governmental entities and assisted in their efforts to publish their financial statements in compliance with various regulations, and is a volunteer member of the GFOA Special Review Committee. Ms. Zhao will be the Audit Senior of this engagement.

Engagement Partner
Ahmed Badawi
CPA
Audit Manager
Mitesh Desai
CPA
Engagement Quality
Reviewer
Monica Singhai
CPA
Audit Senior
Wenwei Zhao
CPA
Professional
Audit Staff
Professional
Audit Staff
Partner,
Supervisory,
and Staff
Qualifications
and Experiences
City of Lemon Grove Technical Proposal

11 The fourth member of the Engagement Team will be Monica Singhai, CPA. Mrs. Singhai’s background includes over seventeen years of experience in municipal auditing. She has participated in the audits of numerous governmental agencies and assisted in their efforts to publish their financial statements in compliance with various regulations. Mrs. Singhai will be the Engagement Quality Reviewer of this engagement.

Each member of the Engagement Team participates in continuing education programs offered by the AICPA and California State Society of Certified Public Accountants, and each has met the continuing education requirements for municipalities. In addition, the firm offers at least 60 hours of in-house CPE annually focused mainly on municipal audits.

Professional Development:

The Firm maintains a comprehensive training program targeted at appropriate professional staff levels. It utilizes in-house developed educational programs, AICPA and California CPA Foundation educational programs, and on-the-job training.

The Firm’s annual training schedule which officially begins in April for all professional staff and administrative staff includes comprehensive in-house training sessions on such topics as:
 Review of principles of accounting and financial reporting for state and local governments
 Review of governmental fund types and account groups
 Review of newly issued generally accepted auditing standards and GAO auditing standards
 Review of Internal Control evaluation approaches including COSO principles  Updates on recent governmental accounting and reporting guidelines  Review of Single Audit requirements and approaches
 Review of financial audit approaches
 Overview of audit and internal control work paper techniques  Review of GASB reporting requirements
 Review of current issues facing the governmental community During the year, professional staff members are sent to various educational sessions sponsored by the AICPA and California State Society of CPAs, as considered appropriate for the level and need of the individual. These classes include, among others:
 Governmental Financial Reporting Standards and Practices  Yellow Book: Government Auditing Standards
 Financial Accounting Standards: Comprehensive Review
 Single Audit
 Governmental Auditing & Accounting Update
 Governmental Accounting Principles
 Comprehensive Review of Generally Accepted Auditing Standards The result of the Firm’s training program is the production of a highly educated and competent municipal audit group capable of performing an efficient and effective audit for the City.

The Engagement Team members will continue their professional development efforts.

City of Lemon Grove Technical Proposal

12 Staff Retention and Continuity:

The Firm's policy on providing service to our clients includes a commitment to maintaining continuity of audit personnel. We cannot guarantee that our staff will remain with the Firm.

However, to encourage our staff to remain with us, we pay competitive wage rates; offer promotional opportunities; provide state-of-the-art equipment and excellent working conditions; and offer various benefits, such as retirement plans, medical plans, profit sharing programs, educational benefits, and other such benefits. We can also guarantee that the partner will be involved in future years. Continuity of audit staff is of prime concern to us and because of the hands-on involvement of the partner; we can assure you that future years’ audits will be conducted in an efficient and effective manner with qualified and experienced professionals.

The Firm is an Equal Opportunity employer and complies with all Federal and State hiring requirements. The Firm also supports Affirmative Action philosophies and works hard to provide disadvantaged groups with opportunities for self enhancement.

Resumes of each member of the Engagement Team follow.

City of Lemon Grove Technical Proposal

13 Ahmed Badawi, Certified Public Accountant – Engagement Partner Length of Career
 Twenty years’ experience in municipal auditing and accounting with a special focus on cities  Certified Public Accountant for the State of California Professional Experience
 Partial listing of clients served:
 Has performed numerous financial audits, Single Audits, Transportation Development Act audits, housing audits, electrical utility audits, RDA audits, PFA audits, and Trust Fund audits, and has prepared numerous Annual Comprehensive Financial Reports Education
 BS Degree in Accounting from the University of Alexandria, Egypt Professional Activities
 Instructor, CSMFO’s “Introduction to Governmental Accounting” training class  Member, CALCPA Government Accounting and Auditing Committee  Member, American Institute of Certified Public Accountants  Member, California Society of Certified Public Accountants  Member, Government Finance Officers Association
 Member, California Society of Municipal Finance Officers Continuing Education
 Has met the current CPE educational requirements to perform audits on governmental agencies Financial Single RDA PFA Enterprise
Audit Audit Audit Audit Fund Other
Cities:

Albany X X X X
Antioch X X X X X
Atwater X X X
Azusa X X X X
Berkeley X X X X X
Buena Park X X X X X
Burlingame X X X
Cotati X X X
Dublin X X X
East Palo Alto X X X X
El Cerrito X X X X X
Folsom X X X X
Foster City X X X X X
Fremont X X X X
Guadalupe X X X X X
Lafayette X X X X
Larkspur X X X X
Lindsay X X X
Menlo Park X X X X X
Newark X X X X
Oakdale X X X X X
Ontario X X X X
Petaluma X X
Pinole X X X X
Pleasanton X X X X
Richmond X X X X X X
San Bruno X X X X X
San Leandro X X X X
San Luis Obispo X X X
San Mateo X X X X X
Scotts Valley X X X X
Solvang X X
Susanville X X
Turlock X X X X X X
Union City X X X X X
Vacaville X X X X X
Walnut Creek X X X X X
Counties:

Santa Cruz County X X X X X X
Contra Costa County X X XXXX
Special Districts and Other:

Alameda County Water District X X X
East Bay Regional Park District X X X
Services Provided
City of Lemon Grove Technical Proposal

14 Mitesh Desai, Certified Public Accountant – Professional Audit Manager Length of Career
 Thirteen years’ experience in municipal auditing with a special focus on cities  Certified Public Accountant for the State of California Professional Experience
 Has performed numerous financial audits, Single Audits, RDA audits, PFA audits, Transportation Development Act audits, and housing audits
Education
 BS Degree in Business Economics with an emphasis in Accounting from University of California, Santa Barbara
Professional Activities
 Member, American Institute of Certified Public Accountants  Member, California Society of Certified Public Accountants  Volunteer Member, GFOA Special Review Committee
Continuing Education
 Various municipal accounting courses offered by the California Society of CPAs and local universities including:
- Governmental Financial Reporting Standards and Practices - Yellow Book: Government Auditing Standards
- Municipal Accounting
- Single Audit
 Has met the current CPE educational requirements to perform audits on governmental agencies Financial Single RDA PFA Enterprise
Audit Audit Audit Audit Fund Other
Cities:

Albany X
Antioch X X X
Azusa X X X X
Berkeley X X X X X
Buena Park X X X X
Calimesa X X X
Crescent City X X X X X
Dablin X X X
East Palo Alto X X X X
El Cerrito X X X X X
Foster City X X X X X
Fremont X X X X X
Lemon Grove X X
Lindsay X X X
Menlo Park X X X
Millbraie X X X X
Newark X X X X
Oakdale X X X X
Pittsburg X X X X X
Placerville X X X X
Rio Vista X X X X
San Mateo X X X X X
Sebastopul X X X X
Solvang X X
Susanville X
Turlock X XX
Union City X XX
Vacaville XXXX X
Waterford X X X X
Yountville X XX
Yuba City XX XX
Child Care Programs:

Menlo Park Child Care XX
Stanislaus County Childcare XX
Non-profits:

Housing Endowment and Regional Trust X
Special Districts and Other:

Castro Valley Sanitary District X
Cosumnes Community Services District X
Marin Municipal Water District X
West County Wastewater District XX
XX
Services Provided
Contra Costa Child Development Programs
City of Lemon Grove Technical Proposal

15 Wenwei Zhao, Certified Public Accountant – Professional Audit Senior Length of Career
 Five years’ experience in auditing
 Certified Public Accountant for the State of California Professional Experience
 Has performed numerous financial audits, Single Audits, RDA audits, PFA audits, Transportation Development Act audits, and housing audits
Education
 Master of Accounting from University of Pittsburgh, PA Professional Activities
 Volunteer Member, GFOA Special Review Committee
Continuing Education
 Various municipal accounting courses offered by the California Society of CPAs and local universities including:
- Governmental Financial Reporting Standards and Practices - Yellow Book: Government Auditing Standards
- Municipal Accounting
- Single Audit
 Has met the current CPE educational requirements to perform audits on governmental agencies Financial Single RDA PFA Enterprise
Audit Audit Audit Audit Fund Other
Cities:

Barstow X
Berkeley X X X
Crescent City X X X X
East Palo Alto X X X
El Cerrito X X
Folsom X X
Lafayette X X X X
Larkspur X
Menlo Park X X X
Millbrae X
Newark X X X X
Oakdale X X X
Pinole X X
Redwood City X
Richmond X X X X X
San Luis Obispo X X X
San Mateo X X
Susanville X X
Town of Los Gatos X
Town of Yountville X X
Union City X X X X
Waterford X
Yuba City X X X X
Towns:

Los Gatos X
Child Care Programs:

Contra Costa County Child Care X X
Special Districts:

Alameda County Single Audit X
Cosumnes Services District X
Elk Grove Water District X
Hayward Area Recreation and Park District X
Marin Municipal Water District X
Resource Conservation District of Santa
Cruz County
X
San Mateo County Mosquito and Vector
Control District
X
Santa Cruz Regional 9-1-1 X
Services Provided
City of Lemon Grove Technical Proposal

16 Monica Singhai, Certified Public Accountant – Engagement Quality Reviewer Length of Career
 Seventeen years’ of experience in auditing with special focus on municipalities.  Certified Public Accountant for the State of California.

Professional Experience
 Has performed numerous financial audits, Single Audits, RDA audits and PFA audits Education
 Bachelor of Science in Accounting from Jabalpur University, India.

Professional Activities
 Member, California Society of Certified Public Accountants.  Member, Institute of Chartered Accountants of India.

Continuing Education
 Various local governments and not for profit accounting courses offered by the California Society of CPAs and AICPA including:
- Governmental Financial Reporting Standards and Practices - Yellow Book: Government Auditing Standards
- Single Audit
 Has met the current CPE educational requirements to perform audits on governmental agencies.

Financial Single RDA PFA Enterprise
Audit Audit Audit Audit Fund Other
Cities:

Berkeley XX X
East Palo Alto XX
Menlo Park XX X
Redwood City XX X
Special District:

Alameda County Fire District X
Alameda County Law Library X
Burbank Sanitary District XX
Lions Gate Community Service District X
Los Medanos Community Health Care District X
Oakland-Alameda County Coliseum Authority X
School District:

Bayshore Elementary School District X
Belmont-Redwood Shores School District XX X
Brisbane School District X
Jefferson Elementary School District XX
La Honda-Pescadero Unified School District XX X
Pacifica School District XX
Ravenswood City School District XX X
Redwood City School District XX
San Mateo-Foster City School District XX X
Charter schools:

Oakland Military Institute College Preparatory
Academy XX
Sacramento Valley Charter School X
West Sacramento College Prep Charter School X
First 5:

First 5 Alameda County XX
First 5 Inyo County X
First 5 Marin County X
First 5 Monterey County X
First 5 Santa Cruz County X
Others:

Alameda County Housing Community
Development Agency X X X
Alameda County Redevelopment Agency X X
Alameda County Successor Agency X
City of Oakland - Measure C X
City of Oakland - Measure Y X
City of Oakland - Child Care and
Development Program X
City of Oakland - Wildfire Prevention
Assessment District X
Services Provided
City of Lemon Grove Technical Proposal

17 The tables below and on the following page are a partial listing of our clients similar to the City, and illustrates the many different types of components involved in each audit engagement that present very difficult and complex auditing and accounting challenges (in order of audit hours). ** Indicates cities with population over 50,000
** Indicates cities with governmental revenues over $100 million and population over 50,000 City Client Since Hours Engagement Partner Principal Contact
Annual Comprehensive
Financial Report
GFOA Award
RDA/Successor Agency
Single Audit
TDA
Water Fund
Sewer Fund
Child Care Audit
Housing Authority
Enterprise Funds
Pension Trust Fund
** Richmond 2020 3,160 Ahmed
Badaw i
Ms. Delmy Cuellar
Finance Manager
(510)620-6790
[email protected]

X XXX X XXX
** Berkeley 2008 1,850 Mitesh
Desai
Mr. Henry Oyekanmi
Finance Director
(510)981-7300
[email protected]

X XXXX X XX
** Ontario 2021 1,012 Ahmed
Badaw i
Ms. Michelle D. Honis
Accounting Manager
(909)395-2049
[email protected]

X X X XX XX
* Union City 2006 850 Mitesh
Desai
Ms. Jackie Acosta
Finance Director
(510)675-5345
[email protected]

X XXXX X
** Folsom 2019 807 Ahmed
Badaw i
Ms. Stacey Tamagni
Finance Director
(916)461-6712
[email protected]

X X X XX X
* Petaluma 2019 691 Ahmed
Badaw i
Ms. Corey Garberolio
Finance Director
(707)778-4357
[email protected]

X X XXXX
* San Luis
Obispo 2019 638 Ahmed Badaw i
Ms. Brigitte Elke
Finance Director
(805)781-7125
[email protected]

X X XXX
* Antioch 2005 586 Mitesh
Desai
Ms. Daw n Merchant
Finance Director
(925)779-6135
[email protected]

X XXXXXX X
Lafayette 2020 586 Ahmed
Badaw i
Ms. Tracy Robinson
Administrative Services Director
(925)299-3227
[email protected]
X XX X
East Palo Alto 2014 560 Mitesh
Desai
Mr. Tomohito Oku
Finance Director
(650)853-3122
[email protected]

X XXX X X
El Cerrito 2018 547 Ahmed
Badaw i
Ms. Lucy Xie
Senior Accountant
(510)215-4310
[email protected]

X XXXX XX
Similar
Engagements
with Other
Governmental
Entities
City of Lemon Grove Technical Proposal

18 City
Client Since
Hours
Engagement Partner
Principal Contact
Annual Comprehensive
Financial Report
GFOA Award
RDA/Successor Agency
Single Audit
TDA
Water Fund
Sewer Fund
Child Care Audit
Housing Authority
Enterprise Funds
Pension Trust Fund
** Dublin 2018 546 Ahmed
Badaw i
Ms. Lisa Hisatomi
Director of Finance & Admin. Services
(925)833-6640
[email protected]
X X XX
Azusa 2017 540 Ahmed
Badaw i
Ms. Talika Johnson
Administrative Services Director
(626)812-5202
[email protected]

X XXX XX X
Millbrae 2015 524 Ahmed
Badaw i
Mr. Mike Sung
Finance Director
(650)259-2433
[email protected]

X XX XX X
* Yuba City 2017 450 Ahmed
Badaw i
Mr. Spencer Morrison
Finance Director
(530)822-4615
[email protected]

X XXX XX X
Wasco 2021 428 Ahmed
Badaw i
Mr. Isarel Perez-Hernandez
Finance Director
(661)758-7230
isperez@cityofw asco.org
X XXX
Pinole 2018 419 Ahmed
Badaw i
Ms. Markisha Guillory
Finance Director
(510)724-9823
[email protected]

X XX X X
Larkspur 2019 382 Ahmed
Badaw i
Ms. Cathy Orme
Administrative Services Director
(415) 927-5019
[email protected]
X XX
Atw ater 2021 380 Ahmed
Badaw i
Ms. Kellie Jacobs-Hunter
Finance Director
(209)357-6347
kjacobshunter@atw ater.org
X XX X
Los Gatos 2017 366 Ahmed
Badaw i
Mr. Stephen Conw ay
Finance and Admin. Services Director
(408)354-6828
sconw [email protected]
XX X
Lindsay 2017 366 Ahmed
Badaw i
Ms. Juana Espinoza
Finance Director
(559)562-7102 ext. 8025
[email protected]
XX X
Waterford 2018 311 Ahmed
Badaw i
Mrs. Tina Envia
Finance Manager
(209)874-2328 Ext: 104
tenvia@cityofw aterford.org
X XX X
Solvang 2019 308 Ahmed
Badaw i
Ms. Xenia Bradford
City Manager
(805)688-5575
[email protected]
X X XX
City of Lemon Grove Technical Proposal

19 City
Client Since
Hours
Engagement Partner
Principal Contact
Annual Comprehensive
Financial Report
GFOA Award
RDA/Successor Agency
Single Audit
TDA
Water Fund
Sewer Fund
Child Care Audit
Housing Authority
Enterprise Funds
Pension Trust Fund
Oakdale 2016 306 Ahmed
Badaw i
Mr. Albert Avila
Finance Director
(209)845-3584
[email protected]

XXXXX X
Guadalupe 2017 303 Ahmed
Badaw i
Ms. Lorena Zarate
Finance Director
(805)356-3895
[email protected]

XX XX X
Sebastopol 2017 275 Mitesh
Desai
Mrs. Ana Kw ong
Finance Director
(707)824-4879
akw [email protected]

X XX XX X
Cotati 2020 265 Ahmed
Badaw i
Ms. Angela Courter
Director of Administrative Services
707-665-4236
[email protected]

X X XX X
Crescent City 2014 227 Mitesh
Desai
Ms. Linda Leaver
Finance Director
(707)464-7483 x224
[email protected]

XX XX XX
Scotts Valley 2019 202 Ahmed
Badaw i
Ms. Casey Estorga
Administrative Services Director
(831) 440-5615
[email protected]
X XX X
Calimesa 2013 193 Mitesh
Desai
Ms. Bonnie Johnson
City Manager
(909)795-9801 ext 231
[email protected]
X
City of Lemon Grove Technical Proposal

20 The table below lists all special district engagements (in order of audit hours):

Special District
Client Since
Hours
Engagement
Partner
Principal Contact
Annual Comprehensive
Financial Report
GFOA Award
Single Audit
Enterprise Funds
County of Contra Costa Community
Services Bureau Child Development
Program
2013 450 Mitesh
Desai
Ms. Nancy Benavides
Fiscal Officer
(925)681-4268
[email protected]
No N/A
Florin Resource Conservation District/
Elk Grove Water District 2015 350 Mitesh Desai
Mr. Patrick Lee
Finance Manager / Treasurer
(916)685-3556
[email protected]
Yes Yes X
Hayward Area Recreation
and Park District 2017 350 Ahmed Badawi
Ms. Anne Maze
Interim Finance Manager
(925)451-5318
[email protected]
No N/A
Amador County
Transportation Commission 2019 260 Ahmed
Badawi
Mr. John Gedney
Executive Director
(209)267-2282
[email protected]
No N/A
Solano County Water Agency 2020 243 Ahmed
Badawi
Mr. Roland Sanford
General Manager
(707) 455-1103
[email protected]
No N/A
San Mateo Mosquito and
Vector Control District 2018 228 Ahmed Badawi
Mr. Richard Arrow
Finance Director
(650)344-8592
[email protected]
Yes Yes
Monterey Bay Unified Air
Pollution Control District 2016 200 Mitesh Desai
Ms. Rosa Rosales
Administrative Services Manager
(831)718-8019
[email protected]
No N/A
Southern Marin Fire
Protection District 2020 160 Ahmed Badawi
Ms. Alyssa Schiffmann
Finance Manager
(415)388-8182
[email protected]
No N/A
Alameda County Waste Management
Authority (StopWaste) 2018 154 Ahmed Badawi
Mrs. Jennifer Luong
Finance Services Manager
(510)891-6500
[email protected]
No N/A
Aptos La Selva
Fire District 2016 150 Mitesh Desai
Ms. Nancy Dannhauser
Finance Director
(831)685-6690
[email protected]
No N/A
Central County
Fire Department 2012 150 Mitesh Desai
Ms. Jan Cooke
Finance Director
(650)375-7408
[email protected]
Yes Yes
Zayante Fire
Protection District 2017 150 Mitesh Desai
Mr. John Stipes
Fire Chief
(831) 335-5100
[email protected]
No N/A
Santa Cruz
Regional 9 - 1 - 1 2016 150 Mitesh Desai
Mr. Dennis Kidd
General Manager
(831)471-1038
[email protected]
No N/A
Resource Conservation
District of Santa Cruz
County
2017 150 Mitesh
Desai
Ms. Sharon Corkrean
Director of Finance
[email protected]
No N/A X
Port of San Luis
Harbor District 2017 150 Ahmed Badawi
Ms. Kristen Stout
Business Manager
(805)595-5413
[email protected]
Yes Yes X
Central Fire Protection District of
Santa Cruz County 2018 150 Mitesh Desai
Mrs. Nancy Dannhauser
Finance Director
(831)479-6842
[email protected]
No N/A
City of Lemon Grove Technical Proposal

21 The City desires an audit of the financial records for the City and an expression of an opinion in accordance with generally accepted accounting principles on the fairness of presentation of financial statements for the fiscal years ending June 30, 2022 through 2026, with the option of extending the contract for each of the two (2) subsequent fiscal years.

The Firm will:
 Express an opinion on the fair presentation of its basic financial statements which includes but is not limited to the financial statements of governmental activities, the business-type activities, each major fund and all aggregate remaining fund information in conformity with generally accepted accounting principles in the United States of America.
 Express an in-relation-to opinion on the fair presentation of its combining and individual non-major and fiduciary fund financial statements and schedules in conformity with generally accepted accounting principles. The Firm will provide an “in-relation-to” report on the supporting schedules contained in the Annual Comprehensive Financial Report based on the auditing procedures applied during the audit of the basic financial statements and schedules.
 Provide an “in-relation-to” report on the schedule of expenditures of federal awards based on the auditing procedures applied during the audit of the financial statements (if required).
 Perform the audit in accordance with generally accepted auditing standards accepted in the United States of America, applicable to the financial audit contained in the Government Auditing Standards issued by the Comptroller General of the United States and the provisions of the Uniform Guidance, Audits of States, Local Governments and Non-Profit Organizations.
 Perform limited procedures on supplementary information required by the Government Accounting Standards Board.
 Issue the following reports, following the completion of the audit of the fiscal year’s financial statements:
 Independent Auditor’s Report on Financial Statements and Schedule of Expenditure of Federal Awards
 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 on Compliance with Requirements Applicable to Each Major Program and Internal Control over Compliance in Accordance with the Uniform Guidance (if required)
 Schedule of Findings and Questioned Costs (if required)  Auditor’s Communication with Those Charged with Governance  Annual Comprehensive Financial Report following the requirements and guidelines of the GFOA award program
 GANN Limit Agreed-upon Procedures
 Lemon Grove Sanitation Report
 Lemon Grove Roadway Lighting District Report
 City’s State Controller’s Reports
 Sanitation District’s State Controller’s Reports
 Lighting District’s State Controller’s Reports
 Annual Street Report
 Provide special assistance to the City as needed.
 Retain all working papers and reports at the audit firm’s expense for a minimum of 7 years. In addition, make working papers available to the City and/or any government agency as appropriate.

Should any conditions be discovered requiring corrective action, the Firm will provide a detailed description of the findings and recommended actions as to their resolution.

Understanding
of Services to be
Provided
City of Lemon Grove Technical Proposal

22 The Firm will submit a report to the City’s Council and management detailing auditor’s responsibility under generally accepted auditing standards, significant accounting policies, management judgments and accounting statements, significant audit adjustments, other information in documents containing audited financial statements, disagreements with management, management consultations with other accountants, major issues discussed with management prior to retention, difficulties encountered during the audit, and any significant deficiencies or material weaknesses found during the audit. Non-material instances of noncompliance will be reported in a separate management letter, if appropriate, along with any other observations or recommendations determined to be informative to City Management.

The Firm will be available to provide advice and counsel regarding significant matters during the year.

The Firm’s Partner and Staff welcome the opportunity to make presentations to the City Council and will be ready to respond to questions from the Council and citizens of the City.

Objectives of Our Services
The basic objective of our audit of the City is to conduct an examination of the financial statements in accordance with generally accepted auditing standards and to express our opinion on the fairness of presentation of such financial statements in conformity with generally accepted accounting principles.

Additionally, we believe that another real value of our audit lies in meeting other objectives at no additional cost. The following are other objectives of our services that have important benefits to the City:
 To offer substantive observations and recommendations relating to accounting and operating control policies and procedures.
 To identify opportunities for operating efficiencies and isolate candidate activities for cost reduction opportunities.
 To perform a professional audit in an efficient and effective way to minimize disruption to the office operations.
 To offer ongoing advisory services to assist in the running of the operation and implementation of improved operating procedures.

The engagement will be conducted within the framework of the Firm's quality control program which includes the use of audit programs, careful planning, use of computerized audit software and internal control evaluation and documentation software, and objective review procedures.

On-site staff will use Firm supplied portable computers and printers.

Audit Approach
The specific audit approach has been designed to efficiently and effectively address the audit requirements of the City, to perform the audit of the City’s financial records in a timely manner with minimal disruptions to office operations, and to meet the City’s timeline.

The audit will be conducted in accordance with:
1) Generally accepted auditing standards established by the AICPA 2) The standards contained in Government Auditing Standards issued by the GAO 3) Provisions of the Single Audit Act and the Uniform Guidance 4) Requirements issued by the California State Controller’s office 5) Other requirements as required

Specific Audit
Approach
City of Lemon Grove Technical Proposal

23 We will conduct the necessary audit steps to perform:
 Planning of the engagement
 Evaluation of the existing internal control environment to determine degree of risk of material misstatement
 Determination of degree of compliance with laws, regulations, grant provisions, and City approved policies
 Assessment of potential fraudulent issues
 Validation of account balances
 Verification of reasonableness of management estimates Technical Approach
We use an industry specific audit approach tailored to governmental entities. Our governmental audit approach addresses the special risks and circumstances of local governments. As a result, the audit is conducted efficiently and effectively with minimal disruption to your staff.

The core of our governmental technical audit approach can be summarized as follows:

1. Planning, Understanding and Communication:

Based on our previous audit experience, using the budget, organizational charts, manuals and other financial information systems and our knowledge of how governments work, we will obtain an insight to the specific concerns and sensitivities of the City. Our understanding is updated continuously through our year-round contact and communication efforts. We will agree on common audit objectives and expectations with management before audit work begins and, throughout the audit, will meet regularly with management to discuss audit issues and to gather feedback.

2. In-Depth Review of Systems and Controls:

We have developed diagnostic reviews which enable us to evaluate your systems and controls, and to provide management with constructive feedback. Combined with our knowledge of the City and understanding and experience with the City’s accounting software, our control review will form the basis of our audit risk assessment. We will utilize the COSO approach in our evaluation of the City’s internal processes to identify potential control deficiencies. In future years, we will update our understanding through similar procedures.

3. Risk-Based Customized Testing Program:

Our audit approach is tailored to governmental applications. We will use audit programs specifically designed to address the operational environment of governmental entities. Our approach will identify potential control risks and the opportunities for risk of material misstatements and fraud. We will evaluate the various risk assessments and identify the potential risks relating to the:
 Balance Sheets / Statement of Net Position
 Statement of Revenues and Expenditures / Statement of Activities  Presentation
 Disclosure
Our audit procedures will then be developed to address these risk areas.

4. Expanded Interim Fieldwork:

Timeliness and audit efficiency is enhanced by performing extensive interim work.

Partners, managers and senior staff work with City staff to identify and resolve potential audit issues early. Accordingly, the amount of audit work to perform at year end is minimized. Because our audit staff is familiar with the operations before year-end fieldwork begins, disruption of accounting staff is minimized.

City of Lemon Grove Technical Proposal

24 5. Smooth Transition:

Our testing program focuses on audit risks identified by our understanding of the City’s operations. We will work with the accounting staff to identify the most effective ways to address our objectives. Communication between the members of the audit engagement team and City staff will be fluid and continuous.

6. Sample Size and Sampling Techniques:

Our audit approach will include sampling activities. Population size and the level of assurance to be derived from a particular test will dictate the sample size. We use sampling in our audit approach to compliment skilled judgment and knowledge of the particular situation. Our sample size will range normally from 25 to 60 items.

7. Automated Systems:

We will evaluate controls over the IT functions to assess control risk. We intend to test controls for purposes of reliance. Our review procedures will evaluate controls over:
 Security Management
 Logical and Physical Access
 Configuration Management
 Segregation of Duties
 Contingency Planning
In addition, we will review controls over:
 Input, processing, output, master data
 Application interface
 Data management system interface

8. Analytical Procedures:

We use analytical procedures in several aspects of our audit. Extensive knowledge and industry background are required for effective analytics, and our staff possesses the appropriate experience and knowledge for the City to benefit from these procedures.

9. Approach to be Taken in Determining Laws and Regulations Subject to Audit Test Work:

We continuously refer to specific regulations, compliance supplements, state guidelines and contracts currently in force. We perform the procedures required related to laws and regulations, using inquiries, observations and sampling techniques. Some of the laws and regulations that we believe may be applicable to the City are the requirements of the California Public Utilities Commission, Single Audit Act and other applicable laws and regulations, including the California Government Code, provisions of applicable Grant guidelines, California Constitution GANN Limit requirements, requirements of local measures, Child Care Program compliance requirements, etc.

10. Report Format:

We will meet with City Management to review report formats. Any report format changes will be made in conjunction with approval from the City Management.

11. Work Plans:

The detailed work plans will be designed to efficiently and effectively address the audit requirements of the City in accordance with generally accepted auditing standards, to perform the audit of the City’s financial records in a timely manner with minimal disruptions to office operations, and to meet the City’s timeline.

City of Lemon Grove Technical Proposal

25 12. Adjusting Journal Entries:

We will discuss and explain proposed audit adjusting entries with the City’s designated Finance Department personnel prior to recording. Audit adjusting entries will be provided in a format showing the lowest level of posting detail needed for data entry on the City’s general ledger system.

13. Listing of Schedules and Tables (anticipated to be prepared by the City):

Based on preliminary inquiries made with management and City staff and review of documents, we will tailor a list of schedules, tables, and other reconciliations required for the audit. We will take into account as much as possible reconciliations already prepared by the City for day to day operations and reporting, as well as any reports that are system generated to limit the need for additional City staff hours.

The following is a listing of some of the significant reconciliations and schedules that we would normally expect the City to provide to us in assisting us in conducting our fieldwork.  Trial Balance
 Annual Comprehensive Financial
Report Account Mapping and
Fund Roll Up Schedules
 Budget to Actual Reports
 Bank Reconciliations
 Listing of manually prepared
journal entries posted
 Summary of Investments held by
the City
 Capital Asset Schedules
 Long Term Debt Schedules
 Debt amortization schedules &
Calculations of deferred amounts
 Calculations of any debt
covenants amounts or
percentages
 Schedule of Leases
 Schedule of Expenditures of
Federal Awards
 Analysis of Deferred Inflows of
Resources an Deferred Outflows
of Resources
 Reconciliation of Receivables to
subsidiary ledgers
 Calculations for estimate of
allowance for uncollectible
accounts
 Loans Receivable Schedules
 Reconciliation of Significant
Revenue Accounts
 Utility billing Registers and Fee
schedules
 Compensated Absences
Schedules and Copies of Related
Policies
 Claims Payable Schedules
 Pension and OPEB Roll Forward &
Supporting Schedules
 GASB 54 Fund Balance Roll
Forward Schedule
 Interfund Transaction Schedules
City of Lemon Grove Technical Proposal

26 The Firm maintains a variety of specialized software packages during the audit that enable us to perform an efficient, thorough, and timely audit and keeping time demands on City staff to a minimum.

Trial Balance Management and Financial Statement Preparation ProSystem Fx Engagement allows us to import and manage multiple years of trial balance data including budgetary information, create multiple account groupings, generate reports, post journal entries proposed during the audit (including GASB 34 conversion entries), and link information directly to the financial statements. This gives us the ability to:
 Generate immediate trend and other comparative analysis of trial balance and budget data prior to the start of the audit. This allows us to identify potential issues and make inquiries early in the audit
 Link the financial statements and footnotes prior to the start of the audit allowing us to have majority of the financial statements (including budgetary comparison schedules and other supplementary information) prepared at the time the trial balance is uploaded
 Audit adjustments or City adjustments provided during the audit are automatically reflected in the financial statements
Audit Request Management and Document Exchange
CCH Engagement Organizer (“Organizer”) is a virtual “Prepared by Client (PBC) List” that streamlines the process of requesting, receiving, and keeping track of documents. The Organizer is an integrated cloud-based request list that helps to facilitate the engagement through more seamless collaboration between the Firm and our clients. By utilizing the Organizer, the City can do all of the following in one secure virtual environment:
 Attach files of any type to document requests
 Easily track the status of document requests that are either pending, completed by the City, accepted by us, or rejected by us
 Access templates and documents from us that require completion  Have multiple City staff get involved and assist in the audit process  Participate in a dialog with us for questions and notes Especially with having to perform a large part of the audit remotely in 2020, and anticipated for the upcoming year, we have found that the use of the Organizer has helped our clients be always informed as to the status of their audit, and not be surprised with new requests or follow up on outstanding requests previously provided.

Computer Aided Audit Tools (CAATs)
The Firm’s data analytics software enables our Engagement Team to perform more than 150 Computer Aided Audit Tools (or “CAATs”). CCH Teammate Analytics gives us the ability to perform advanced data analysis and increase efficiency. By utilizing this software, we can:
 Immediately visualize and analyze 100% of account populations with graphs, charts and statistics to identify anomalies
 Make fewer sample selections that are targeted to problematic areas  Quickly analyze transactional data for:
o Duplicate records
o Missing transactions
o Transaction sequence
o Unusual items
 Compare excel worksheets for changes or differences
 Generate immediate testing samples
 Perform regression analysis
 Filter and extract data from City reports
Use of
Technology in
the Audit
City of Lemon Grove Technical Proposal

27 Audit Planning, Risk Assessment, and Audit Programs
Our firm utilizes CCH Knowledge Coach, which is an expert system that adapts and customizes our audit approach specifically based on the City’s structure, operating environment, specific transactions, and identified risks or matters to be addressed in the audit.

The software is frequently updated for new industry trends and audit requirements. Included in the software is a continuous diagnosis of audit forms that identifies missing information, procedures, or any conflicts that need to be addressed prior to issuance of the audit report.

We have found that this audit tool greatly benefits our audit clients in the following ways:
 Removal of standardized audit steps and procedures that do not add value to the audit  Targeted audit procedures focusing on risks and accounts specific to the City’s operations
 Audit is always performed in accordance with audit standards especially the risk assessment standards
 Maximizing audit efficiency having less City staff time dedicated to gathering information or responding to inquiries by focusing on material issues  Automatic self-diagnostics ensure no audit steps are missed, guaranteeing a quality audit
Research Tools
We maintain multiple research software packages that are always kept up to date to ensure compliance with accounting and auditing standards, and are also a resources for us to provide guidance to our clients. In addition to accounting and audit literature, we have access to interactive disclosure checklists that include sample footnote disclosures and financial statements.

City of Lemon Grove Technical Proposal

28 2022
Period Audit Tasks
May - Planning and Administration
 Review and obtain copies of key work papers of prior audit firm.  The entrance conference shall be held with City staff. The purpose of this meeting will be to discuss prior audits and the interim work to be performed. This meeting will also be used to establish overall liaison for the audits and to make arrangements for work space and other needs
 Review and evaluate the City's accounting and financial reporting.

Prepare an overall memo of recommendations, potential issues, and suggestions for improvements
 Prepare overall memo to the City confirming audit procedures, timing, and assistance
 Prepare detailed audit work plan and audit programs, audit budget and staffing schedule, and list of schedules to be prepared by the City staff
 Send the Organizer to the City that will include all request items considered to be necessary for the audit
May - June - Internal Control Evaluation
 Meeting with City Manager and Department Heads of other departments with large operating budgets or which have significant federal grant expenditures
 Attending City Council meetings
 Meeting with off-site locations
 Meeting with key Finance Department personnel
 Obtain and document understanding of key internal control systems through walk-throughs, interviews of staff, and review of supporting documentation
o General ledger system
o Budgeting system
o Revenue, utility billing, accounts receivable, and cash collections
o Purchasing, expenditures, accounts payable, and cash
disbursements
o Payroll
o Federal Financial Assistance
o Other systems
 Identify control risks
 Evaluate IT control environment
 Perform testing of the internal control system and evaluate the effectiveness of the City’s systems. Select large dollar and random samples of transactions in key operating systems. Sample size to meet required level for determined degree of risk. Review supporting documentation of selected transactions, evaluate adequacy of support and approvals, and conclude on degree of adherence to accuracy and compliance with City policies  Conduct fraud assessment procedures
 Assess degree of risk for material misstatement
 Provide to the City’s management a memo concerning
management letter points and identify issues, if any
Audit Schedule
City of Lemon Grove Technical Proposal

29 2022
Period Audit Tasks
May - June - Other Tasks
 Review minutes of City Council meetings and other key committees  Perform preliminary substantive procedures, which would include tests of:
o Vendor and contractor payments
o Payroll expense
o Utility billing
o Pension and OPEB testing
o Capital asset acquisitions
o Journal entries
o Retrospective review of accounting estimates
 Financial statement database management and other setup, in addition to drafting of all necessary report templates
 Preliminary Single Audit and other compliance testing  Coordinate with City staff and prepare of all appropriate confirmation requests including:
o Bank accounts
o Investment pool accounts
o Accounts receivable
o Federal grants
o Revenue from governmental agencies
o Bond and other debts
o Pension plan
o Attorney letters
o Others, as required
 Update the Organizer with any additional requests that will be needed for the City's audit
 Provide the City with audit plan and list of year-end audit schedules  Hold progress conference with City Management
 Hold exit conference with City Management
September -
October
- Final Field work
 Entrance conference with City Management
 Follow-up on all outstanding confirmations
 Verify and validate account balances by reviewing supporting documentation including invoices, vouchers, council resolutions, minutes, and other documents, as required
 Perform analytical review of revenue and expenditures. Determine reason for material differences between budget and actual  Perform a search for unrecorded liabilities by reviewing disbursements subsequent to June 30, testing terms of contractual obligations, and interviewing City staff
 Perform review of subsequent events by discussions with City Management and update all minutes of City Council and key committees
City of Lemon Grove Technical Proposal

30 2022
Period Audit Tasks

- Single Audit Compliance (if required)
 Entrance conference with City Management
 Obtain Federal Financial Assistance Schedule
 Determine grants to be considered as major programs including clusters
 Perform audit tests of major grant programs and compliance with Federal Law and Regulations
 Review grant documents, select sufficient number of transactions to test for compliance of Federal Requirements
 Coordinate Single Audit efforts with the Financial Audit efforts  Communicate findings to City Management
 Other Compliance
October -
November
- Audit Reports
 Complete drafts of City’s Annual Comprehensive Financial Report  Prepare draft of Single Audit Reports concerning internal control structure, compliance with laws and regulations, and administering of federal financial assistance programs
 Prepare other reports as required
 Provide revised final drafts of all required reports to the City for approval
November - Final City Audit Reports, Financial Statements, and other reports delivered.

December - Audit Presentation to Council
January 2023 - State Controller’s Reports delivered and submitted - Single Audit Reports delivered by no later than January 16th.

Estimated Hours by Audit Phase
Position Planning
Interim
Fieldwork
Year End
Fieldwork Reporting Total
Partner 7 17 12 3 39
Audit Manager 6 27 29 4 66
Audit Senior 12 42 45 6 105
Professional Audit Staff - 73 67 9 149
Administrative Assistant 4 7 - 7 18
Total 29 166 153 29 377
City of Lemon Grove Technical Proposal

31 Identification of Anticipated Potential Audit Problems We do not anticipate that there will be any audit problems at the City. However, the following are some areas that we will carefully investigate and monitor during our audit procedures:
 Financial Reporting:
 Review and evaluate that the City’s Annual Financial Reports are in compliance with current reporting and disclosures requirements issued by the GASB and GFOA.  Review Annual Financial Reports for financial reporting conformance awards issued by CSMFO and GFOA.
 Review and evaluate degree of compliance with the various GASBs in effect.  Review degree of compliance with infrastructure obligations and regulatory provisions.
 Internal Control Structure:
 Review and evaluate the City’s internal control functions and ascertain compliance with proper internal control philosophies.
 Review computer system processes and controls and evaluate adequacy of the control environment.

Several new GASB pronouncements will become effective over the time period of this proposal. As such, specific attention will be provided to determine the proper implementation of these new pronouncements. A list of known new pronouncements with implementation dates that fall within this proposal period are as follows:
2022
 Statement 87 – Leases
 Statement 89 – Construction-period Interest
 Statement 92 – Omnibus (multiple effective date)
 Statement 93 – LIBOR Removal and Lease Modifications
 Statement 97 – Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans
2023
 Statement 91 – Conduit Debt
 Statement 94 – Public-private Partnerships
 Statement 96 – Subscription-Based Information Technology Arrangements

Discussion of
Relevant
Accounting
Issues
City of Lemon Grove Technical Proposal

32 Schedule of Professional Fees

Service
2022
Hours 2022 2023 2024 2025 2026
2027
Optional
Year
2028
Optional
Year
City Financial and compliance audit,
including management report and Annual
Comprehensive Financial Report 202 $ 18,770 18,645 $ 19,185 $ 19,295 $ 19,255 $ 19,255 $ 19,255 $ GANN Limit Agreed-upon Procedures 7 735 665 775 825 880 880 880 Lemon Grove Sanitation District Audit 40 3,775 3,695 3,910 4,160 4,420 4,420 4,420 Lemon Grove Roadway Lighting District
Audit 40 3,775 3,695 3,910 4,160 4,420 4,420 4,420
Annual Street Report 7 735 665 775 825 880 880 880
Single Audit (if required) 28 2,710 2,615 2,730 2,745 2,925 2,925 2,925 City’s State Controller’s Reports 21 2,155 1,950 2,285 2,435 2,585 2,585 2,585 Sanitation District’s State Controller’s
Reports 16 1,665 1,510 1,760 1,870 1,980 1,980 1,980
Lighting District’s State Controller’s Reports 16 1,665 1,510 1,760 1,870 1,980 1,980 1,980 Total 34,950 377 $ 35,985 $ 37,090 $ 38,185 $ 39,325 $ 39,325 $ 39,325 $ Hours Rates Hours Rates Hours Rates Hours Rates Hours Rates Hours Rates Hours Rates Partner 39 150 $ 37 160 $ 37 160 $ 35 $160 34 $165 34 $165 34 $165 Audit Manager 66 120 61 130 59 135 57 145 55 145 55 145 55 145 Audit Senior 105 85 97 95 94 105 92 110 89 120 89 120 89 120 Professional Audit Staff 149 75 139 85 134 90 130 100 126 110 126 110 126 110 Administrative Assistant 18 60 17 65 17 75 16 75 16 75 16 75 16 75 Total Hours 377 351 341 330 320 320 320
Total Cost
2027
$ 39,325
2028
$ 39,325
Position
$ 35,985 34,950 $ 37,090 $ 38,185 $ 39,325 $
2022 2023 2024 2025 2026
Comprehensive
Cost Bid
City of Lemon Grove Technical Proposal

33 Manner of Payment:

Each Engagement Team member maintains detailed time sheets describing work performed, date of work, and amount of time spent on each task for the Engagement. The Firm will bill the City after completion of each phase of the audit and bill the City up to a maximum of 90%. The remaining 10% of the proposal amount will not be due until all final reports are delivered and accepted by the City. The City can anticipate three billings as follows:

Work Performed
% of Proposal
Amount
For interim work 45%
For year-end work 45%
At presentation and acceptance of final reports 10%
Total 100%

Rates for Additional Professional Services:

Any services outside the scope of our engagement will be promptly identified before the services are rendered. Upon mutual agreement, the out-of-scope services will be separately billed at our standard hourly rates. While it can be difficult to simply state hourly rates, as often times the needs of the client and the specific tasks directly impact the billing rates for our services, we want to provide the following information regarding our published billing rates:

Position Hourly Rate
Partner $ 200
EQR 200
Manager 150
Senior 125
Staff 100
Admin. 75

Our Standard Hourly Rates are adjusted annually by 3% for Cost of Living and Inflation Adjustments
A client relationship with the City will be of great value to our Firm and we welcome the opportunity to develop a long-term relationship with the City. We are committed to:
 Rendering the highest standard of service
 Developing a long-term working relationship dedicated to meeting the needs of the City  Assisting the City in operational issues
 Producing a quality end-product
We have the technical qualifications and experience to provide the level of service desired and expected by the City and stand ready to provide our knowledge and experience for the benefit of your organization.

We would like to express our appreciation to the City and to its Staff for allowing us the opportunity to submit a proposal to perform professional auditing services. We are available, at your convenience, to discuss any aspects of our proposal.

Thank you for allowing us to present our Firm to you.
* * * * * * * * * * * * * * * * *
Conclusion
City of Lemon Grove Technical Proposal

34 References
1) City of Berkeley
 Scope of Work: Annual Comprehensive Financial Report, Gann Limit, SAS114, Measure B (Alameda County), Vehicle Registration Fee Audit (Alameda County), Due Diligence Reviews for the RDA Successor Agency
 Engagement Partner: Ahmed Badawi (2008 – 2019), Mitesh Desai (2020- Present)  Address: 2180 Milvia Street, Berkeley, CA 94704
 Principal Contact:

Mr. Henry Oyekanmi
Finance Director
(510)981-7332
[email protected]
2) City of Antioch
 Scope of Work: Annual Comprehensive Financial Report, SAS 114, GANN Limit, Single Audit, Antioch Public Financing Authority, Antioch Area Public Facilities Financing Agency  Engagement Partner: Ahmed Badawi (2005 – 2019), Mitesh Desai (2020- Present)  Address: 200 H Street, Antioch, CA 94509
 Principal Contact:

Ms. Dawn Merchant
Finance Director
(925)779-6135
[email protected]
3) City of Azusa
 Scope of Work: Annual Comprehensive Financial Report, SAS 114, GANN Limit, Single Audit, Public Financing Authority, Community Facility Districts, Azusa RMC-JPA, Public Safety CFD
 Engagement Partner: Ahmed Badawi (2017 – Present)
 Address: 213 E. Foothill Blvd, Azusa, CA 91702
 Principal Contact:

Ms. Talika Johnson
Administrative Services Director
(626)812-5202
[email protected]
4) City of Petaluma
 Scope of Work: Annual Comprehensive Financial Report, Transportation Development Act Fund, SAS 114
 Engagement Partner: Ahmed Badawi (2019 – Present)
 Address: 11 English St, Petaluma, CA 94952
 Principal Contact:

Ms. Corey Garberolio
Finance Director
(707)778-4357
[email protected]
5) City of Lafayette
 Scope of Work: Annual Comprehensive Financial Report, Single Audit, Gann Limit, TDA, Lamorinda Fee and Finance Authority Report, Lamorinda School Bus Transportation Agency Report
 Engagement Partner: Ahmed Badawi (2020 – Present)
 Address: 3675 Mount Diablo Blvd., #210, Lafayette, CA 94549  Principal Contact:

Ms. Tracy Robinson
Administrative Services Director
(925)299-3227
[email protected]
Appendix A
City of Lemon Grove Technical Proposal

35 Exceptions to the Contract
With regard to the Sample Professional Services Agreement, we would like the following items to be edited:

RFP attachment, Sample Professional Services Agreement, 6. Disposition and Ownership of Documents, we would like to edit the paragraph as follows:

6. DISPOSITION AND OWNERSHIP OF DOCUMENTS. Unless such property is proprietary in nature, the Memoranda, Reports, Maps, Drawings, Plans, Specifications and other documents prepared by the CONSULTANT for this Project, whether paper or electronic, shall become the property of the CITY for use with respect to this Project, and shall be turned over to the CITY upon completion of the Project, or any phase thereof, as contemplated by this Agreement.

Appendix B
Lemon Grove Regular
City Council Meeting

PLEASE MUTE ALL DEVICES
Meeting is recorded for the purpose of drafting meeting minutes.

Audio of the meeting is uploaded to the City website within 72 hours following meeting.

CALL TO ORDER

PLEDGE OF ALLEGIANCE

CHANGES TO THE AGENDA
PRESENTATION:

Regional Decarbonization Framework:

A Collaborative Effort to Lower the Region’s
Carbon Footprint
Presented by: Murtaza H. Baxamusa, PhD, AICP, Program
Manager for Regional Sustainability at the County of San Diego’s Land Use and Environment Group

PUBLIC COMMENT
ALL SPEAKERS RELATING TO PUBLIC COMMENT WILL HAVE 3 MINUTES TO ADDRESS COUNCIL • Please fill out and submit a speaker slip to the
City Clerk BEFORE the item on the agenda has
been heard at the City Council Meeting to
address the Council.
• Speaker Slips are located at the entrance of
the Chambers.

1. CONSENT CALENDAR

2. REPORT(S) TO COUNCIL
Installation of an All Way Stop
Intersection at Palm Street and
Washington Street
Presented by: Ed Walton, Contracted City Engineer

That the City Council adopt a resolution
approving the installation of an all way
stop intersection at Palm Street and
Washington Street.

RECOMMENDATION:

3. REPORT(S) TO COUNCIL
Agreement for Professional Financial
Auditing Services
Presented by: Joseph Ware, Finance Manager
Summary
Request for Proposal
Issued in accordance with:
 Lemon Grove Municipal Code
 Chapter 3.24 Purchasing
 Chapter 3.24.050 Methods of Purchasing
Request
Criteria

1. Affirmative Statement that the firm is
independent of the City

2. Statement of Qualifications and Experience

3. Explanation of Approach

4. Tentative Schedule for the Audit

5. Minimum of five (5) references

6. Separate Fee Schedule
Evaluation
 Reviewed independently by Finance Staff
 Rated on the five (5) areas independently
 Weighted Scoring
 15% (or 15 points maximum):
 Qualifications and Experience
 California Government Client Experience
 Audit Approach
 Understanding of Objectives and Scope
 40% (or 40 points maximum) For Fees Schedule
 Reference Checks
Term of
Contract
 Five Years beginning FY 2022 Audit
 Expires After Audit in FY 2027 Audit
 Extension Option for Two Additional Years
 Termination Clause with 30 Days Written Notice
 Liquidated Damages Clause for Late Deliverables
Staff
Recommendation
 Based on the panel scoring and Reference
Checks of the top three Firms:
 Adopt Resolution 2022-XXX awarding the Financial
Auditing Services Contract to Badawi & Associates,
CPA
Questions
 This Concludes the Staff Report
 Staff is Available for Questions
That the City Council award an agreement
for Professional Financial Auditing
Services to Badawi & Associates, CPA for
Professional Financial Auditing Services.

RECOMMENDATION:

CITY COUNCIL REPORTS ON

MEETINGS ATTENDED AT THE

EXPENSE OF THE CITY

CITY MANAGER REPORT

ADJOURNMENT
San Diego Regional
Decarbonization
Framework
Summary for Policy Makers
March 2022
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1 Project Team
Project Director
Gordon C. McCord
Director, SDG Policy Initiative
School of Global Policy and Strategy, University of California San Diego (UC San Diego) Project Manager
Elise Hanson, UC San Diego
San Diego County Representatives
Sarah Aghassi, Deputy Chief Administrative Officer, Land Use and Environment Group (LUEG) Murtaza Baxamusa, Program Manager for Regional Sustainability, LUEG Rebeca Appel, Program Coordinator, LUEG
Nicole Boghossian Ambrose, Group Program Manager, LUEG
RDF Technical Analysis Chapter Authors:

Study Approach
Ryan Jones, Evolved Energy Research
Geospatial Analysis of Renewable Energy Production
Emily Leslie, Montara Mountain Energy
Joseph Bettles, UC San Diego
Accelerating Deep Decarbonization in the Transportation Sector Katy Cole, Fehr & Peers
Chelsea Richer, Fehr & Peers
Eleanor Hunts, Fehr & Peers
Decarbonization of Buildings
Asa Hopkins, Synapse Energy Economics
Philip Eash-Gates, Synapse Energy Economics
Jason Frost, Synapse Energy Economics
Shelley Kwok, Synapse Energy Economics
Jackie Litynski, Synapse Energy Economics
Kenji Takahashi, Synapse Energy Economics
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2 Natural Climate Solutions and other Land Use Considerations Elise Hanson, UC San Diego
Emily Leslie, Montara Mountain Energy
Employment Impacts through Decarbonization in the San Diego Region Robert Pollin, PERI, University of Massachusetts Amherst Jeannette Wicks-Lim, PERI, University of Massachusetts Amherst Shouvik Chakraborty, PERI, University of Massachusetts Amherst Gregor Semieniuk, PERI, University of Massachusetts Amherst Key Policy Considerations for the San Diego Region
Joseph Bettles, UC San Diego
Gordon C. McCord, UC San Diego
David G. Victor, UC San Diego
Emily Carlton, UC San Diego
Local Policy Opportunity Analysis
Scott Anders, Energy Policy Initiatives Center, University of San Diego Nilmini Silva Send, Energy Policy Initiatives Center, University of San Diego Joseph Kaatz, Energy Policy Initiatives Center, University of San Diego Yichao Gu, Energy Policy Initiatives Center, University of San Diego Marc Steele, Energy Policy Initiatives Center, University of San Diego The San Diego Region as a Model
Elena Crete, UN Sustainable Development Solutions Network (SDSN) Julie Topf, UN Sustainable Development Solutions Network (SDSN) Appendix A: Summary of Statewide Energy System Modeling Ryan Jones, Evolved Energy
Appendix B: Review of Authority for Local Jurisdictions and Agencies to Influence and Regulate GHG Emissions
Joseph Kaatz, Energy Policy Initiatives Center, University of San Diego Acknowledgements: The RDF team thanks David Victor for his advisory role across the project, as well as Joseph Bettles, Tyler Spencer, Emily Carlton, and Elissa Bozhkov for research and editorial support.

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3 Summary for Policy Makers
The global scientific consensus is unequivocal: the world is in the midst of a climate crisis and our window to meaningfully reduce greenhouse gas emissions (GHGs) is closing.i Human activities and influence have warmed the atmosphere, ocean, and land through rapid accumulations of GHGs in the atmosphere and the ocean, causing rapid and alarming changes.

Global agreements, like the Paris Climate Agreement, and California executive orders recognize the immediacy of decarbonization required across industries. Where past diplomatic efforts have failed to achieve enough progress on climate change, regional models of problem-solving that account for both global commitments and local needs can emerge as a more effective approach.

The San Diego Regional Decarbonization Framework (RDF) Technical Analysis provides technical and policy pathways to decarbonization in the medium-term to inform near-term policy-making in regional, county, and city governments. The report models science-based pathways to net zero carbon emissions for the region by 2045, which is consistent with the Paris Climate Agreement and with State mandates. The pathways can provide a shared vision for the San Diego region towards collectively reducing net GHG emissions such that they align with State goals for net zero. This report is a technical analysis of how different sectors in the energy system can contribute to decarbonization, but it does not identify the “right” pathway and instead shows multiple ways forward to highlight tradeoffs, co-benefits, decision points, risks, and synergies. This analysis is meant to be constantly updated as technologies evolve or as uncertainties are resolved or clarified, and the report explores policy processes that will help jurisdictions in the region learn about uncertainties and adjust strategies in light of new information.

Study Framework and Key Policy Considerations
This report looks at ways to reduce carbon emissions in San Diego’s regional energy system, which is defined as the total production and consumption of energy in the electric power, transportation, and buildings sectors, to align with State and national pathways to reach net zero. By “net zero,” this report means that human-caused carbon dioxide (CO2) emissions from the energy system equal human-caused CO2 removal and storage and therefore do not i
Intergovernmental Panel on Climate Change (IPCC), “Climate Change 2022: Impacts, Adaptation, and Vulnerability. Summary for Policymakers.” WGII Sixth Assessment Report, February 2022. Available at:
https://report.ipcc.ch/ar6wg2/pdf/IPCC_AR6_WGII_FinalDraft_FullReport.pdf DRAFT – NOT FOR CITATION
4 contribute net emissions to the atmosphere.ii The RDF Technical Analysis does not rely on offsets outside the San Diego region to reach net zero targets. It is important to note that there are emissions from other sectors, such as waste, that were not included in this analysis.

The RDF Technical Analysis’s decarbonization pathways were modeled from larger national and State deep decarbonization scenarios to ensure that the San Diego regional pathways are aligned with Statewide pathways to decarbonization. Evolved Energy Research (EER) developed these regional models under five model cases (sometimes referred to as scenarios).iii The models of deep decarbonization, which is the process of drastically reducing carbon dioxide and other greenhouse gas emissions throughout the economy, allow for quantitative comparative analyses of regional policy options and decarbonization outcomes in different sectors. An example of EER’s modeling outputs for the energy sector show how the different model cases will affect Statewide decarbonization in both the total installed electricity capacity required (Figure 1) and the energy and industry CO2 emissions that occur through 2050 (Figure 2). Using these downscaled models is also important because local energy and transportation systems are interconnected with other regions and states, so regional jurisdictions should move in unison with other regional and state jurisdictions as they decarbonize.

Figure 1. Results for the total installed electricity capacity required in California to reach net zero Statewide emissions by 2050 under five different model scenarios in the EER model. More information about the EER model, downscaling, and model cases is available in Appendix A. ii Note that the energy system modeling only considers CO2 emissions, where the natural climate solutions and Climate Action Plan analyses consider other greenhouse gases as well, including methane, nitrous oxides, ozone, etc. These GHGs are converted to their “carbon dioxide equivalent” (CO2e) for easier comparison. iii More details on the model cases can be found in Chapter 1 and Appendix A.

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5 Figure 2. Results for CO2 emissions from energy and industrial processes in California from the EER model. Colors above the x-axis represent positive emissions, and colors below represent offsetting negative emissions. The black line indicates net CO2 emissions. “Product and bunkered CO2“ is either CO2 that ends up sequestered in materials (e.g., asphalt sequesters CO2 during its production) or CO2 reductions not counted in current inventories (e.g., interstate aviation emissions reductions are not included in a single state’s emissions accounting, but intrastate aviation is).

Experts in renewable energy production, transportation, and buildings modeled technically feasible decarbonization pathways for the region to create a science-based roadmap of regional decarbonization to net zero emissions by mid-century. These models focused on proven, scalable technologies for decarbonizing the region’s largest GHG emitters (Figure 3) that are within the jurisdiction of local governments and agencies. Thus, technologies that are still in experimental or early phases were not included because they cannot immediately be deployed at scale by regional authorities. Similarly, resource deployments in State and federal waters were not included except to give context to the resource availability in the San Diego region.

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6 Figure 3. Region-wide estimates of the emissions of carbon dioxide equivalent (CO2e) measured in million metric tons. The “other” category includes emissions from industrial sources, off-road transportation, waste, aviation, water, etc., which were not considered in the RDF Technical Analysis. Note that 2035 values account for the impacts of certain State and federal actions. Source: the SANDAG 2021 Regional Plan’s Appendix X, available here:
https://sdforward.com/docs/default-source/2021-regional-plan/appendix-x---2016-greenhouse-gas-emissionsinventory-and-projections-for-the-san-diego-region.pdf?sfvrsn=8444fd65_2 Additionally, the RDF Technical Analysis highlights uncertainties in the decarbonization process and the need for ongoing planning processes that can adapt as the technology and policy landscapes evolve. For example, increased renewable energy availability from Imperial County or Mexico may affect the San Diego region’s renewable energy mix, which could avoid the need to build higher-cost renewable energy infrastructure locally. Similarly, State and/or Federal development of offshore wind could reduce the need for land-based renewable infrastructure development in the San Diego region. Therefore, the decision-making systems developed from the RDF Technical Analysis’s findings should allow for continuous updating as technology and policy landscapes change.

Key Policy Considerations
Successful decarbonization will require technical solutions as well as policy strategies that can adapt with scientific advances as well as local political and economic conditions. The RDF technical analysis provides the best assessment of least cost and most effective near-term solutions for reducing emissions in each sector. These “low-regrets” actions will be robust decarbonization actions in the near-term regardless of how uncertainty is resolved, but whether they are the best pathways over the long term is still unknown. Effective learning and policy adjustment requires that local actors – both leaders and people on the front-line – first DRAFT – NOT FOR CITATION
7 implement solutions and then engage in systematic and continuous review of results to drive meaningful learning about what works and what doesn’t. The “best” solutions and pathways can and should evolve over time as science and technology advance and as local actors learn what is effective in the San Diego context.

The RDF Technical Analysis proposes region-wide institutional governance that can facilitate continued collaboration and learning across jurisdictions.iv Organized into a Regional Steering Committee, Sector Working Groups, and Front-Line Advisors, this structure would bring together knowledgeable government officials, planning bodies, regulators, industry stakeholders, experts, and front-line workers in each sector from across the region to test, evaluate, and adjust solutions and goals. Such a structure is necessary because achieving the big changes and rapid learning needed to address climate change is a collective action problem.

Individually, local jurisdictions and agencies in the San Diego region have a limited degree of direct authority over the full suite of actions needed to decarbonize (though some may have more indirect influence). Region-wide cooperation can increase their effectiveness through clear, credible, and consistent policy signals, joint problem-solving and pooling of experience about what does and does not work, and increased leverage and capacity from combined resources. As discussed in Chapters 7 and 8, examples of regional cooperation could include setting county-wide incentives to motivate action, collecting and tracking data, conducting analyses, providing support to develop and implement policies, and convening stakeholders and working groups to develop regional strategies and monitor progress. A formal mechanism, such as a Regional Climate Action JPA, could facilitate such cooperation and, in doing so, help scale strategic thinking and decision-making around decarbonization. Figure 4 outlines an institutional process through which regional governance, informed by the technical solutions proposed in the RDF and ongoing engagement with stakeholders, can drive meaningful learning in each sector.

Within this institutional process, the RDF Technical Analysis also proposes two strategies for engaging with actors and agencies outside the region to maximize impact within the region.

First, regional decarbonization leaders will need to engage continually with outside agencies, especially at the state level, to influence policies that affect local efforts (e.g., renewable energy regulations). Second, local leaders should take advantage of the county’s technology-focused private sector and multiple university communities to establish the San Diego region as a test bed for pilot and demonstration projects. While regional-scale investments in innovation alone are not likely to have dramatic impacts on technological readiness across all sectors, local testing and deployment of technologies developed outside the county can contribute to the global effort to push the frontier of science on climate solutions. In addition to driving local iv More information on collaboration and learning across jurisdictions is available in Chapter 7.

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8 emissions reductions, external engagement is an opportunity to bring outside resources and attention from State and federal policymakers to the region, with potential positive effects on the local economy.

Figure 4. RDF Technical Analysis as part of an Integrated Decarbonization Framework and an institutional structure. This structure could include regional governance bodies for the San Diego region and a conference of governments, for example.

In sum, the RDF proposes institutionalizing a highly transparent, cooperative process for eliciting new information about "what works" with deep decarbonization, comparing best practices within the county, and engaging outside the region with policymakers, industry stakeholders, and other experts contributing to the evolution of the national strategy. This is important not just to maximize local emissions reductions, but also for San Diego to influence State and federal climate policy and become an effective leader for other jurisdictions. Given that the San Diego region makes up just 0.08% of global emissions, generating followership is vital for the region to truly make an impact on mitigating climate change.

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9 Decarbonizing Electricity
The RDF Technical Analysis identifies low-impact, high-quality, and technically feasible areas for renewable energy infrastructure development in the San Diego region and neighboring Imperial County. Electricity emissions accounted for approximately 20% of the 2016 Regional Greenhouse Gas Emissions Inventory for the San Diego region and are the second largest emissions source in the region (Figure 3). Decarbonizing electricity production will require substantial deployment of new renewable resources. Siting renewable energy infrastructure and facilities can have significant impacts on the environment and will require new and upgraded transmission infrastructure.

The San Diego region has sufficient available land area for wind and solar generation to approach a fully decarbonized energy system in line with the California-wide system model under the least-cost scenario. However, meeting standards for reliability will require significant, but uncertain, investments in a suite of additional resources, including excess intermittent and flexible generation, storage, and demand-side management. The region can produce the projected 2050 energy demand with local utility-scale onshore wind and solar development. However, demand for energy may be higher or lower than the renewable energy supply at a given time (for example at night or on cloudy days), so investments in additional energy storage infrastructure are necessary to supply reliable renewable energy to the region.

However, the costs of these additional resources, such as batteries and pumped storage hydropower, are highly uncertain.

The RDF Technical Analysis creates multiple site-selection scenarios for renewable energy infrastructure to inform decision-making. These scenarios include least-cost scenarios, scenarios that include Imperial County (including its geothermal potential), scenarios with different mixes of wind and solar resources (both distributed and utility scale), and brownfield sites. The primary scenarios selected utility-scale renewable energy sites from lowest to highest cost, while additional scenarios prioritize different policy goals such avoiding high conservation value lands, lands with high monetary value, lands with high carbon sequestration potential, and lands that were not already deemed developable. All scenarios include infrastructure costs expressed as the levelized cost of energy (LCOE), which is a way to compare costs across energy projects. The analysis includes the following renewable energy development scenarios:v

1. Least-cost, high local capacity (San Diego county only) (Figure 5);

2. Least-cost, high transmission deliverability (San Diego and Imperial counties) (Figure 6); v
See sections 2.4.5 and 2.4.6 for descriptions of the data and methods for site and candidate project area selection. See sections 2.5.1 and 2.5.2 for scenario results, discussion, and maps.

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10 3. Minimized environmental impact (avoids areas of high conservation value) (Figure 7);

4. Minimized loss of land that has high monetary value (avoids high monetary value land) (see Chapter 2, Section 2.5.2 for figure);

5. Minimized loss of lands that naturally sequester high levels of carbon (avoids land with natural carbon sequestration potential) (see Chapter 2, Section 2.5.2 for figure);

6. Maximized development of areas that are developable (includes lands that are vacant or slated for redevelopment) (see Chapter 2, Section 2.5.2 for figure); and

7. Midrange scenario (includes a combination of developable areas in the region and nearby areas with transmission upgrades, nearby geothermal, rooftop solar, and brownfield solar and brownfield wind) (Figure 8).

Figure 5. CPA Scenario 1: San Diego region only. This analysis selects utility-scale solar and onshore wind resources from lowest to highest cost to meet projected energy demand. The three panels show the build out required by each year that would allow the region to approach full energy decarbonization by 2050. Lighter colors represent Candidate Project Areas (CPAs) that would be built earlier because they are less expensive. Blue colors are wind resources and orange/red colors are solar resources. This scenario has an average LCOE of $40.65 per megawatt hour (MWh).

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11 Figure 6. CPA Scenario 2: San Diego and Imperial counties. This analysis selects solar, onshore wind, and geothermal resources from lowest to highest cost to meet projected energy demand. These maps show build out over three time periods where colors represent build out year (lighter colors are earlier) and resources (red/orange for solar, blue for wind, and green for geothermal). The inset shows the Jacumba Hot Springs area site selection by 2050 and the area that includes the proposed/planned Jacumba Valley Ranch (JVR) sites. This scenario has an average LCOE of $42.04 per megawatt hour (MWh).

Figure 7. CPA Scenario 3: Restrict land with high conservation value. This scenario minimizes impacts to areas of high conservation value and other areas that are environmentally sensitive or important. It does not meet regional energy demand and is relatively more expensive (with an average LCOE of $84.5 per MWh).

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12 The midrange scenario utilizes a mix of proven, scalable technologies that are within the jurisdictions of San Diego county, Imperial county, or regional entities to build in order to meet regional demand both in the near-term (2025) and by mid-century (shown in Figure 8). The technologies include brownfield infrastructure development (solar and wind infrastructure built on currently or formerly contaminated sites); utility-scale solar and wind in both San Diego and Imperial counties; rooftop and infill solar (where “infill solar” is defined as solar projects built in dense, urban settings); and geothermal (which is a clean, firm power source).

Figure 8. CPA Scenario 7: Mid-range Scenario 2050. This figure shows sites selected to meet the 2050 electricity demand under the mid-range scenario. In this scenario, the 2050 annual generation from new renewable sources is as follows: 12% rooftop solar, 23% brownfield solar, 0.1% brownfield wind, 6% utility scale solar on developable land in San Diego county, 0.4% utility scale wind on developable land in San Diego, 38% Imperial solar, 21% Imperial geothermal. The addition of rooftop solar and brownfield resources together results in 35% reduction in land area impacts. It meets regional energy demand but has a high average cost (average LCOE of $109/MWh) partly because of the high costs of rooftop and brownfield development.

There are some commonalities across scenarios in the results, suggesting that these might be “low-regret” renewable energy infrastructure options. These geospatial analyses have demonstrated that rooftop and infill solar can bring co-benefits to communities, and, along with brownfield development, these are low-regret strategies. Despite their relatively high costs compared to utility-scale development, they have low impacts on the environment, agriculture, and rural communities, and they have high job training opportunities near homes and urban centers. Given the high commercial interest and the relative location near planned or DRAFT – NOT FOR CITATION
13 existing renewable sites, the models selected the JVR renewable area in most scenarios. This area is favored by Statewide planning proceedings, including those by the California Independent Systems Operator (CAISO) (which is California’s grid operator) and the California Public Utilities Commission (CPUC) and may represent a low-regret scenario for utility-scale build-out. All scenarios require careful consideration of environmental justice issues and a deeper understanding of the effects that these energy developments will have on communities of concern, low-income communities, and/or disadvantaged communities.

Significant solar and geothermal availability in Imperial County is a large potential resource for San Diego that may require upgrades to the transmission network. As renewable energy infrastructure is developed in neighboring areas - such as Imperial County, Mexico, or State waters - the site selection scenarios will change in iterative energy supply and demand analyses. Similarly, as new technologies and permitting make additional renewable energy resources available (e.g., offshore wind, wave energy, etc.), the scenarios will need to be updated to account for the energy supply from those novel resources. This framework is flexible enough to account for additional renewable energy demand as it becomes available.

The region should coordinate with State agencies to ensure the reliability of the system. The San Diego region is a part of a larger energy system network, so coordination across agencies will be crucial to decision-making, planning, and implementation of renewable energy infrastructure into the future. For example, there is a State-level Integrated Resource Plan (IRP) proceeding at the CPUC. Load Serving Entities (LSEs) throughout the State are Parties to this proceeding, and local LSEs, such as San Diego Gas and Electric (SDG&E) and Community Choice Aggregators (CCAs), are required to submit their procurement plans on an annual basis. These submittals help the State anticipate potential reliability issues, and they help the CAISO plan transmission upgrades which may be needed to accommodate LSE plans and to meet climate goals. To the extent that LSE plans include local distributed generation, rooftop solar, community solar, equity-eligible contractor projects, or other specifications, this information should be indicated in LSE submissions to the CPUC. Additionally, City Council members and other government officials often serve on CCA boards and participate in procurement planning and target setting. Board members can help ensure that LSE plans are implemented for consistency with regional GHG reduction targets, as well as with State targets. This is especially important where local targets are more ambitious than State targets. Beyond the IRP, there are additional State agency proceedings which could benefit from input from local players (e.g., the CPUC Resource Adequacy proceeding, CAISO Transmission Planning Process, and the CAISO Local Capacity Requirements proceeding). In the Resource Adequacy proceeding, CPUC staff conduct analyses to ensure the reliability of the electric power grid. In the Transmission Planning Process, the CAISO conducts analyses to ensure reliability, policy compliance, and cost-effectiveness of the planned transmission system upgrades. In the Local Capacity DRAFT – NOT FOR CITATION
14 Requirements proceeding, the CAISO takes a more local approach to reliability analysis than other proceedings. For example, Section 3.3.10 of the CAISO 2022 Local Capacity Technical Study is devoted to the San Diego-Imperial Valley region. Load Serving Entities such as SDG&E and SDCP and CEA should coordinate on procurement, resource adequacy and other issues addressed in these proceedings.

The State requires a fully decarbonized electricity system by 2045 and has requirements for rooftop solar on certain new buildings. Nevertheless, there are additional opportunity areas to decarbonize beyond the State goals. Electricity decarbonization is the most common CAP measure analyzed and on average contributes more GHG reductions than any other measure.

Most CAPs include a measure to form or join a CCA program, but there are opportunities to increase CCA participation and for CCAs to commit to 100% carbon-free energy prior to the State 2045 deadline. Additionally, there are local opportunities to enhance or complement State rooftop solar requirements by adopting reach codes (or local codes that go beyond State requirements) and evaluating mandates or incentives for energy storage systems paired with rooftop solar to decrease marginal emissions during the electric system’s peak GHG emission and to increase reliability.

Additional work would be needed to make carbon-free electricity supply more accessible.

Historically, rooftop solar has been installed in higher-income neighborhoods and/or in areas with higher levels of homeownership. Numerous options exist to address the inequitable distribution of solar installations, including targeted incentives and financing. Additionally, CCA programs can maximize participation in the Disadvantaged Communities Green Tariff Program, subsidize customers in income-qualified discount programs to opt-up to 100% carbon-free electricity service options, and support inclusive financing for energy upgrades.

Legal authority to regulate energy production:vi Jurisdictions in the San Diego region have the authority to require levels of carbon-free electricity supply through CAPs and to procure carbon-free electricity supplies through a CCA and can therefore supply more carbon-free energy than required by State agencies. However, State and/or federal agencies or entities still regulate local energy supplies for reliability, which complicates fully decarbonizing the electricity supply with renewable energy. Additionally, local jurisdictions are also authorized to support alternatively fueled thermal power plants and related infrastructure that can provide low- or zero-emission electricity to meet reliability and air quality requirements (e.g., green hydrogen production and/or power plants). Local jurisdictions are also authorized to increase distributed generation through CCAs and reach codes, and to streamline permitting. Further vi See Chapter 8, section 8.7 “Decarbonize the Electricity Supply” and Appendix B for further discussion of legal authority.

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15 regulating most fossil-fueled thermal power plants emissions is limited given current State regulation and uncertainty over federal preemption.

Decarbonizing Transportation
The transportation sector is the largest contributor to regional GHG emissions. In 2016, onroad transportation emitted almost half of regional emissions. In 2035, emissions from on-road transportation are projected to account for about 41% of the total projected emissions (Figure 3).vii Statewide legislation, executive orders, and agency targets have set goals for GHG reductions in the transportation sector and the San Diego region has implemented several measures to reduce regional transportation GHG emissions, which have included a variety of vehicle miles traveled (VMT) reduction strategies and vehicle electrification strategies.

The region has a strong policy foundation for reducing emissions related to transportation.

However, current commitments through CAPs and other policies are inconsistent with the levels of reductions required by State executive orders for carbon neutrality. Even the best CAP commitments to reduce on-road transportation emissions through VMT reduction, EV adoption, and fuel efficiency strategies, if applied to the whole region, are not projected to achieve the State’s zero emissions goals.

Opportunity areas exist to accelerate EV adoption and VMT reduction based on existing regional policies and patterns of vehicle ownership, travel behavior, and land use development. These opportunity areas include CAP measures to reduce VMT and to reduce vehicle emissions. Current policies and consumer, driver, and developer behaviors are already increasing EV adoption and reducing VMT. However, there are additional opportunity areas to accelerate regional transportation decarbonization. To reduce VMT, jurisdictions can enhance transit and active transportation (biking and walking), and encourage smart growth, urban connectivity, and density by changing zoning to promote mixed-use developments, and disincentivizing parking.viii To reduce emissions, jurisdictions can identify areas for traffic calming measures, establish anti-idling requirements (especially around schools), and provide driver behavior incentives. Further, local jurisdictions have the opportunity to affect vehicle retirement, which can be prioritized in communities of concern to rapidly reduce the air pollution burden in those communities. Finally, local governments can increase use of alternative, low-carbon fuels and EVs, particularly for medium-and heavy-duty vehicles, in vii See Chapter 8, section 8.5 for a detailed analysis of CAP commitments as they relate to transportation. Note that this value includes projected EV sales changes but does not include CAP measures. viii Opportunities to increase density in in-fill areas have been identified in Chapter 3. More details on how to reduce VMT are in Chapter 8.

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16 existing and future fleets. Figure 9 shows a menu of policy opportunities to increase EV adoption, illustrating policy options that range in both effectiveness (i.e., how good the policy is at increasing EV adoption) and breadth (i.e., how many people it can reach).

Figure 9. A spectrum of policy options to accelerate EV adoption. Policies are likely to be more effective moving right and are likely to have a broader application moving down. Thus, the bottom right is predicted to be the most effective and to have the broadest application of the policy measure shown where the top left is predicted to be the least effective and to have the narrowest application of the policy measures shown.

Multiple opportunities for regional collaboration and coordination exist. The nature of onroad transportation and of existing institutional frameworks that coordinate transportation decisions suggests that regional collaboration on transportation decarbonization will be more effective than individual CAP measures. CCAs provide an example of a local mechanism, usually through Joint Powers Agreements (JPAs), that can support transportation electrification by developing programs to locally incentivize EV uptake beyond State and federal programs.

Similarly, other regional transportation decarbonization may be identified which can promote local funds for transportation decarbonization. Additionally, local jurisdictions can collaborate to assess the equity impacts of EV use versus increasing use of mass transit in various communities, and to align regional transportation equity analyses (e.g., SANDAG’s equity analyses) with CAP equity analyses (e.g., the City of San Diego’s equity analyses).

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17 Legal authority to regulate transportation decarbonization:ix Local jurisdictions and agencies in the San Diego region have broad authority over transportation, based both on locally derived land use authority over planning and development and delegated authority from the State and the federal governments. These authorities can be limited or preempted by State or federal laws, as is the case with regulating fuels and tailpipe emissions. Additionally, local jurisdictions can establish climate change policies and regulations to reduce GHGs from transportation in general plans (GPs), CAPs, zoning, or transit-oriented development regulations. Further, they can require infrastructure for fuel switching in buildings (e.g., EV charging equipment), build supporting infrastructure in public right-of-ways or on public land, and support alternative fuel production and infrastructure, such as hydrogen. Local jurisdictions can regulate their own fleets through purchasing, maintaining, or changing their fleets. They also have the authority to regulate indirect transportation emissions to keep local emissions in line with federal and State air quality standards. State statutes and regulations create an opportunity to align local action that decreases costs for implementation by bringing State funded projects to the region, particularly in communities of concern, and deploying technology developed by State or federal funding. Finally, jurisdictions appear to have more legal authority through land use, transportation infrastructure siting, delegated authority, and taxation powers to reduce transportation GHGs, than represented by commitments in CAPs. Additional work by local jurisdictions would be needed to assess the limits of their authority to increase on-road transportation GHG reductions.

Decarbonizing Buildings
The RDF Technical Analysis studies the building mix and associated emissions from the region’s infrastructure and building sector. Direct emissions from buildings come from on-site fossil fuel combustion and contribute to regional GHG emissions, so this chapter focuses on decarbonizing buildings by eliminating their fossil fuel-based emissions by 2045. The analysis focuses on electrifying systems that are responsible for end-use emissions, like space and water heating, and using lower-carbon fuels, like biomethane and hydrogen, where electrification is not yet feasible. The analysis considers three modeled pathways to reach a carbon-free building sector by 2050: a pathway that emphasizes high electrification of fossil-fuel systems, a pathway where heat pumps are highly efficient when electrified, and a pathway where low-carbon fuels are used to reduce emissions while a slower adoption of electrification occurs.x ixSee Chapter 8, section 8.5 “Decarbonize Transportation” and Appendix B for further discussion of legal authority. x More details on the modeled pathways are available in Chapter 4, section 4.4 and elsewhere in the chapter.

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18 Replacing fossil fuel-based space heating and water heating systems with electric systems should be a primary policy focus for building emission reductions. Space heating and water heating represent large shares of emissions from buildings in the San Diego region because they tend to rely on natural gas (Figure 10), so replacing these systems, as well as other fossil fuelbased systems like ovens and dryers, with electric versions will have large impacts on building decarbonization. Space and water heating are especially conducive to electrification because heat pump technologies available for both uses are more efficient than natural gas systems, providing more heating per unit of energy input. For building temperature regulation, electric heat pumps offer both heating and cooling from the same unit, making them ideal for homes that do not yet have air conditioning. Water heaters produce the most emissions in buildings, so replacing them with electrified versions will have outsized emissions reductions for the costs.

Finally, this analysis finds that costs do not differ substantially between new construction and the addition of electric units and retrofitting old appliances. Thus, regional policies should support increasing adoption of efficient heat pump-based space and water heating systems in both new and existing buildings.

Additionally, policies aimed at replacing fossil-fuel based space and water heating systems should focus on increasing uptake among low-income residents and rental building owners through assistance. Such policies would address some historic inequities in housing quality, environmental injustice, health disparities due to indoor air pollution, and/or utility costs and would ensure that low-income residents and renters are not excluded from building decarbonization goals and that they are not left paying increasingly higher gas rates.

Figure 10. Residential space and water heating energy use by fuel type (% of customer accounts) in the San Diego region. Source: DNV GL Energy Insights. 2021. 2019 California Residential Appliance Saturation Study (RASS).

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19 There are several near-term actions that are low-regret for building decarbonization. First, setting “electrification-ready” or “all-electric” standards for new construction and major renovations through building energy codes will reduce costs associated with transitioning away from fossil fuels. Second, some existing fossil fuel equipment systems will only turn over once by 2050. Replacing end-of-life fossil fuel heating systems with electrified systems is low-hanging fruit. This is a near-term priority. Third, improved data gathering is a low-cost, foundational action for future policy development. More data on building emissions and decarbonization will better inform decision makers as they craft policies to address the building sector’s contributions to a net zero region.

Low-carbon gaseous fuels can be used for hard-to-electrify end uses, though research and piloting are required. Some building systems are hard to electrify, so one way to reduce GHG emissions from those systems is to use fuels that do not emit net GHGs into the atmosphere.

Similarly, such fuels can be used for these or other systems prior to electrifying them. Lowcarbon gaseous fuels could include biomethane and/or hydrogen. However, each of these alternate fuels have cost and efficiency trade-offs as well as uncertainties, so more research and piloting will be necessary before implementation.

The gas utility’s risk of not recovering its investment in assets (that is, its stranded cost risk) can be mitigated by minimizing unnecessary extensions or replacements of the gas pipeline system and by accelerating depreciation of existing utility assets. Phasing out end-use natural gas consumption in buildings can lead to stranded natural gas assets, defined as infrastructure such as a natural gas pipeline that has stopped being used before reaching the end of its useful life. For companies like SDG&E, stranded assets represent potential financial losses because of the high capital costs of creating or replacing gas infrastructure. Mitigating these stranded assets will be an important policy consideration. One tool is to minimize unnecessary extension or replacement of gas pipeline infrastructure. SDG&E invests in natural gas assets when it extends pipes to serve new customers and when it replaces old or damaged pipes and other assets. Policies like requiring all new construction to be fully electric would mitigate stranded asset losses for new pipe investments going to new customers, but this would not mitigate losses from investing in replacing aging infrastructure. Exploring and piloting non-pipeline alternatives to both new and replacement infrastructure, including electrifying end uses instead of replacing infrastructure, could identify opportunities to mitigate risk.

CAPs have relatively few measures to electrify buildings and the GHG impact of the measures is relatively low, despite their importance to regional decarbonization. Only six CAPs include measures related to building electrification and the GHG reductions in CAPs associated with efficiency and electrification are relatively low. Compared to the level of electrification needed DRAFT – NOT FOR CITATION
20 in both new and existing buildings as outlined in Chapter 4, the CAP measures fall short of the level of building decarbonization in the RDF Technical Analysis pathways.

Policies for decarbonizing new and existing buildings are crucial. 80% of the buildings that will exist in 2050 already exist, so decarbonizing these buildings will be critical to decarbonizing the building sector. While State building codes regulate alterations and additions to certain existing buildings, local policies could further encourage or require energy efficiency and electrification in many other existing buildings.xi Decarbonizing municipal buildings may be a low-regret policy because implementing cost effective measures and electrifying those buildings may help reduce operating costs and modeling these actions may encourage owners of homes and businesses to act.

There is an opportunity and a need to assess social equity considerations of building decarbonization policies. In the context of building decarbonization, there are several aspects of equity to consider, including the high proportion of renters in communities of concern, the relative lack of data and analysis related to equity and building-related policies, and potential cost implications of building decarbonization policies, particularly electrification. Additional work would be needed to develop the capacity and tools to understand and address the equity implications of building and other decarbonization policies in the San Diego region.

Legal authority to regulate building decarbonization:xii Local jurisdictions have the authority to regulate GHG emissions from building end-use of fossil fuels and other energy sources, which is the primary means of decarbonizing buildings. Local jurisdictions also act with delegated authority over the built environment to require more stringent energy codes, directly regulate air pollution emissions from buildings, and procure alternate energy supplies in public buildings.

Additional authority may come from the California Environmental Quality Act (CEQA) by setting a more stringent threshold to determine environmental impact. Local governments are preempted from establishing energy efficiency appliance standards, regulating natural gas supply, transmission, and storage, and high global warming potential refrigerants (e.g., HFCs). xi See Chapter 8, section 8.6, for more details on examples of local authorities decarbonizing existing buildings. Also see Chapter7 section 7.3.1 for a local example.
xii See Chapter 8, section 8.6 “Decarbonize Buildings” and Appendix B for further discussion of legal authority.

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21 Natural Climate Solutions
The RDF Technical Analysis investigates the natural climate solutions (NCSs) available in the San Diego region and their potential to naturally sequester and store CO2 and other GHGs. NCSs are processes that protect or enhance natural and working lands’ (NWLs) ability to capture and store GHGs from the atmosphere through plants and soils. “Working lands” include agricultural lands like orchards, vineyards, pastures, etc. “Sequestration” is an annual measure of how many GHGs are removed from the atmosphere and “storage” is the total amount of GHGs that have been sequestered. Carbon storage in the region (Figure 11) is important because there are ways to prevent stored carbon from being released into the atmosphere, as occurs when land use changes from NWLs to urban areas, for example. By understanding a landscape’s carbon storage and sequestration potential, areas with high levels of stored carbon can be prevented from emitting their carbon into the atmosphere and areas with high sequestration potential can be protected.

Figure 11. Total stored carbon (measure in metric tons of carbon dioxide equivalent per hectare, or MT CO2e ha-1) estimates for the San Diego region. Warmer colors represent larger carbon stock estimates, cooler colors represent lower stock estimates, and white represents no carbon stock.

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22 Regional NWLs sequester and store large amounts of carbon dioxide, but they do not sequester enough to account for human-caused emissions. NWLs can act as stronger net sinks than they currently do, though this will require investments in bolstering NCSs and minimizing carbon emissions from land and land use activities. To accurately account for net carbon land use emissions, local data need to be collected and integrated into regional carbon calculations. The region can expand annual carbon sequestration and long-term carbon storage through investing in NCSs that both increase natural sequestration and that reduce emissions from the land, such as investing in “carbon farming,” restoring and expanding “blue carbon” habitats, planting trees and other plants in urban areas, preventing wildfires, and planting trees in NWLs. Local data can improve NCS policies and management techniques and thus increase regional sequestration.

The most effective and inexpensive NCS in the San Diego region is to avoid land use change by protecting natural and working lands, except where land use change is required for other decarbonization actions, like siting renewable energy infrastructure. Existing natural and working lands are natural carbon sinks, so preventing these lands from changing into urban or built-up areas will allow for 1) continued annual sequestration and 2) prevention of one-time emissions from vegetation removal, soil disturbance, etc. This report estimates that natural annual sequestration in NWLs may be up 2 million metric tons (MMT) of CO2 under ideal circumstances and that there may be 58 MMT of CO2 stored in vegetation, woody debris, leaf litter, and soils, some of which would be released with land use change. The annual sequestration in NWLs is important to continue to build natural CO2 storage. Natural sequestration was not included in the RDF technical analysis of emissions given the focus on the energy system. Land use change will be necessary to install utility-scale renewable energy infrastructure, which will support decarbonization, and to allow housing development. It will be important to minimize land use change in the areas with the largest natural carbon stores and with the highest sequestration potential and to protect areas with high co-benefits (such as areas that provide air and water quality improvements, biodiversity protection, and public health outcome improvements).

Other important regional NCSs considered by the RDF Technical Analysis may be less effective and/or more expensive for carbon sequestration, although they yield important co-benefits.

These include carbon farming (farming practices that increase carbon sequestration and storage and minimize GHG emissions on agricultural lands), wetland protection and expansion/restoration, and urban forestry. Large-scale habitat restoration and reforestation, which were not considered in this report, are expensive and may not be effective. Wildfire prevention will also be important for emissions and numerous other economic and social reasons. Other NCS options require significant capital investments and are likely to have smaller short-term sequestration returns than preservation.

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23 NCSs offer quantifiable co-benefits beyond decarbonization. Each of the analyzed NCSs offer numerous quantifiable co-benefits. These co-benefits include, but are not limited to, improved air and water quality, improved public health outcomes, biodiversity protection, ecosystem functioning protection, increased shading in urban areas, decreased water and fertilizer requirements on farms and rangelands, improved aesthetics in urban areas, and the potential to increase environmental justice. These co-benefits should be considered when crafting and implementing policies in order to build ecological, economic, and social resilience.

Equity must be a central consideration for all NCS decisions. NCSs should be viewed through the lens of both decarbonization and equity. Whenever possible, communities of concern should be prioritized for urban greening, tree planting, climate farming, and habitat restoration because these NCSs have outsized co-benefits of improving air and water quality as well as human health. Historically, these communities have received less investment and have borne disproportionate levels of environmental harm. All efforts should be made to actively address these historic inequities.

The only quantified CAP measure relevant to this pathway is urban tree planting, but there are opportunities to implement additional NCSs in a collaborative way. Additional measures are possible under local land use authority. Tree planting measures contribute on average just over 1% of local GHG reductions in CAPs. These can be enhanced through jurisdictional collaboration. Additional NCS CAP measures are possible under existing authority and can contribute to land conservation, preservation, and restoration on natural and working lands.

Private landowners and tribal governments can also preserve land, test and fund pilot projects for carbon removal and storage and collaborate with public agencies. Collectively, there is an opportunity to expand protections for natural and working lands to fulfill the new SB 27 (2021) mandate that calls for the creation of natural and working land carbon removal and storage projects.

There are also opportunities to include local data in land management and planning as well as in CAPs. For instance, CAPs can utilize the California Air Resource Board’s (CARB’s) carbon accounting methodology in natural and working lands and universities’ data to create stronger goals and measures. Additionally, the region can implement regular carbon accounting and track changes in carbon in natural and working lands over time to understand how carbon stocks are being preserved and whether net emissions occurred due to changes in land use.

Legal authority to regulate negative emissions from natural climate solutions and land use:xiii It is unclear if local jurisdictions’ ability to use their authority over land use, zoning, land preservation, and agricultural easements extends to activities on private natural and working xiii See Chapter 8, section 8.8 “Natural Climate Solutions” and Appendix B for further discussion of legal authority.

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24 land beyond land use designation that would affect GHG emissions or sequestration. The region’s land use jurisdiction is further complicated because it is composed of federal, State, tribal, and privately held land, submerged land, and waters. Various statutes and agencies regulate the different land types, with none focused on GHG emissions or sequestration as it relates to land use. State land use and regulating agencies also operate with a wide range of statutory mandates, which apply to lands under multiple jurisdictions and impact GHG emissions and accounting. California's statutes and executive orders require State land use agencies to account for GHG emissions from natural and working lands. Additionally, these State agencies are beginning to assess and regulate carbon removal and storage on these lands with significant targets in 2030. An opportunity exists for local jurisdictions to work with landowners and managers to achieve State, regional, and local goals related to natural and working lands.

Employment Impacts of Decarbonization for the San Diego Region The RDF Technical Analysis calculates the net change in jobs in the energy sector in response to the central case of the modeled decarbonization pathways from the EER model. The analysis focuses on employment changes from 2021-2030, following California’s Jobs and Climate Action Plan for 2030, to inform workforce development strategies. Additionally, this report analyzes overall average annual job creation from 2020-2050, based on the full timeline in the EER model. For phasing out fossil fuels and modeling associated job losses, the analysis focuses on the 2021-2030 period, where the central case of the EER model estimates modest reductions in fossil fuel-based activities. This is primarily due to the model’s estimates of steady natural gas consumption and a 20% decrease in oil consumption by 2030, relative to current consumption levels. The RDF Technical Analysis focuses on the quantitative impacts to employment as a result of deep decarbonization efforts in the energy, building, and transportation sectors and informs a report by Inclusive Economicsxiv on workforce development strategies.

Between 2021 – 2030, the regional decarbonization pathways would generate an average of nearly 27,000 jobs per year in the San Diego region. Through the creation of direct, indirect, and induced jobs, the RDF Technical Analysis estimates that the decarbonization pathways will create 27,000 jobs per year for the region.xv Table 1 shows that expenditures on energy xiv To access the Inclusive Economics report titled “Putting San Diego County on the High Road: Climate Workforce Recommendations for 2030 and 2050,” please visit the County of San Diego’s engagement platform and select the report for download or for commenting at https://engage.sandiegocounty.gov/rdf. xv For a more detailed accounting of these jobs, please refer to Chapter 6, section 6.3.

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25 demand will create approximately 13,500 jobs between 2021 and 2030. Table 2 shows that expenditures on energy supply will create approximately 13,500 jobs between 2021 and 2030.

The RDF Technical Analysis estimates that no workers in the region’s fossil fuel-based industries will have to experience job displacement before 2030, even with contractions in fossil fuel demand. The energy supply mix in the EER model suggests that there will be small to no changes in the consumption of fossil fuels before 2030.xvi This suggests that there will not be job losses in the oil and gas sectors in the San Diego region prior to 2030.

San Diego County and local governments should begin now to develop a viable set of just transition policies for the workers in the community who will experience job displacement between 2031 – 2050. After 2030, the EER model’s central case estimates large contractions in both oil and gas. The model predicts 95% contraction rates in oil and 75% in gas by 2050. It is important for regional governments to begin to develop policies for a just transition for these workers now so that they can transition into jobs of equivalent or better quality in the clean energy economy or elsewhere.

The costs of a just transition will be much lower if the transition is able to proceed steadily rather than through a series of episodes. Under a steady transition, the proportion of workers who will retire voluntarily in any given year will be predictable, which will avoid the need to provide support for a much larger share of workers at any given time. The rate of the transition from fossil fuel to renewable energy-based jobs will impact the equity and fairness of the transition. Sudden changes and contractions would potentially result in sudden job losses, where steady changes and contractions would potentially result in fewer job losses as employees could transition to new jobs or could voluntarily retire.

Geothermal production of the five sites identified in Imperial County would generate 1,900 jobs per year over a 10-year period. Chapter 2 identifies five areas for geothermal energy production in Imperial County. This chapter’s analysis finds that there will be 1,900 jobs created per year in the Southern California region over a 10-year period for the development and operation of these five geothermal power plants. Some of these jobs may be created in the San Diego region.
xvi Details on the EER model’s Central Case, which was used here, can be found in Appendix A.

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26 Table 1 Average number of jobs created in the San Diego region annually through energy demand expenditures from 2021-2030, by subsectors and technology. Figures assume 1 percent average annual productivity growth.

Investment Area
Average
Annual
Expenditure
Direct Jobs Indirect Jobs Direct Jobs +
Indirect Jobs
Induced
Jobs
Direct Jobs +
Indirect Jobs +
Induced Jobs
Vehicles $7.7 billion 3,427 1,427 4,854 1,508 6,362
HVAC $897.0 million 1,345 699 2,044 764 2,808
Refrigeration $761.9 million 1,315 491 1,806 711 2,517
Appliances $188.6 million 143 77 220 78 298
Construction $113.4 million 263 149 412 146 558
Lighting $106.6 million 177 95 272 100 372
Manufacturing $45.7 million 40 32 72 27 99
Other commercial
and residential
$38.9 million 59 30 89 33 122
Agriculture $17.2 million 144 21 165 45 210
Mining $2.4 million 1 1 2 1 3
TOTAL $9.9 billion 6,914 3,022 9,936 3,413 13,349
Source: IMPLAN 3.1
Table 2 Average number of jobs created in the San Diego region annually through energy supply expenditures from 2021-2030, by subsectors and technology. Figures assume 1 percent average annual productivity growth.

Investment Area Average Annual
Expenditure
Direct
Jobs
Indirect
Jobs
Direct Jobs +
Indirect Jobs
Induced
Jobs
Direct Jobs +
Indirect Jobs +
Induced Jobs
Fossil fuels $4.4 billion 2,538 3,777 6,315 3,805 10,120 Clean renewables $629.5 million 1,488 601 2,089 848 2,937 Transmission and
storage
$45.9 million 34 17 51 31 82
Additional supply
technologies
$45.1 million 118 35 153 57 210
Other
investments
$4.5 million 10 3 13 6 19
TOTAL $5.1 billion 4,188 4,433 8,621 4,747 13,368
Source: IMPLAN 3.1
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27 Local Policy Opportunityxvii
The RDF Technical Analysis assesses current GHG reduction commitments in Climate Action Plans (CAPs) to determine if additional activity would be needed to put the region on a trajectory to meet decarbonization goals. Additionally, it identifies opportunities for local jurisdictions in the region to take further action to support the decarbonization pathways for energy production, transportation, buildings, and natural climate solutions.

To do this, several novel analyses were conducted. First, it analyzes the authority of local governments and agencies to influence and regulate GHG emissions and summarizes the authority of key federal, State, and local agencies, and key legislation and regulation at the federal and State levels to help to clarify the ability of local governments to act to reduce GHG emissions.xviii Second, it reviews all CAPs in the region to determine how often a given measure was included in CAPs, the relative GHG impacts of CAP commitments, and the integration of social equity considerations.xix Third, it does a scenario analysis to estimate the total regional GHG reductions that would result from all adopted and pending CAPs’ commitments. It then estimates the potential GHG impact of a scenario that applies the best CAP commitments to all jurisdictions.xx This scenario analysis takes the CAP commitment for a given CAP policy category – say goals for planting trees in urban or rural areas – that will produce the single greatest relative GHG reductions and then applies that commitment to every jurisdiction in the San Diego region, regardless of current or planned commitments in that category. This may be considered the upper limit of potential GHG reductions from current CAP commitments. Finally, this chapter uses the results from these analyses, in addition to results from other research and analyses, to identify opportunities for further local action and regional collaboration in each of the four decarbonization pathways.xxi
Local jurisdictions have the authority to influence and regulate GHG emissions. Local governments can influence and regulate GHG emissions by accelerating State statutory targets and policies, adopting ordinances to go beyond State law, and using unique authority to adopt and implement policies. Local authority comes from both constitutionally derived power, which is a broad authority to promote public health, safety, or the general welfare of the community, xvii See Chapter 8 for more details.
xviii See Appendix B for more details.
xix See Chapter 8, section 8.3 for an overview and sections 8.5-8.8 for sector specific findings. These are also used to illustrate the gap between the deep decarbonization goals in Chapters 2 through 5 and the regional CAP commitments.
xx See section 8.4.
xxi These opportunities were included in each relevant section for this Executive Summary, but they are included in the sector specific section in Chapter 8.

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28 and delegated authority from State statutes. The full extent of a local jurisdiction’s power to regulate GHG emissions is unknown.xxii
Current CAP commitments are insufficient to reach decarbonization goals. Current local CAP GHG reduction commitments for transportation, electricity, and buildings contribute a relatively small portion of the total reductions needed to reach net zero GHG emissions in 2045 (Figure 12). Even if the most aggressive CAP measures are applied to all jurisdictions in the region, significant emissions would remain, mostly from natural gas building end-uses and onroad transportation (Figure 12).

Figure 12. This graph shows the projected GHG emissions in the San Diego region from electricity, natural gas, and on-road transportation in each of the scenarios analyzed. The reference scenario, where there are no CAP commitments, only shows reductions based on State and federal laws, mandates, actions, and goals. The Current CAP Commitments scenario shows the remaining GHG emissions from a subset of total emissions if all current CAPs were applied in full as written. The Best CAP Commitment Scenario shows the remaining GHG emissions if the best CAP commitment from each policy category is applied to every jurisdiction in the region, regardless of current CAP commitments. This graph shows that no analyzed scenario will allow the region to reach net zero emissions by 2050. Note that these analyses assume no new State and federal laws, mandates, actions, and goals, and that current ones do not change at any point in this period. Further, these analyses do not include all GHG emissions for the region.
xxii See section 8.2 and Appendix B for a more detailed discussion of authority.

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29 Opportunities exist for more jurisdictions to adopt additional CAP measures and strengthen existing measures. Based on the comparative analysis of CAPs, there is an opportunity for more jurisdictions to adopt CAP measures that are already adopted by some jurisdictions in the region. Similarly, based on the scenario analysis of the combined GHG impacts of CAP measures, there is an opportunity for most jurisdictions to strengthen their existing CAP measures, especially in the transportation and building sectors. These sectors produce large GHG emissions (Figure 13, right), but on average represent disproportionately low emissions reductions in CAPs in 2035 (Figure 13, left).

Figure 13. This graph shows the average contribution of each decarbonization pathway to the total GHG reduction from local CAP measures in 2035 (left) and the distribution of 2016 regional emissions by emission source (right). It shows that emissions from transportation (blue, right side) account for nearly half of regional emissions, but on average corresponding reductions from CAP commitments only represent slightly more than a quarter of local GHG reductions in CAPs (blue, left side). Similarly, electricity accounts for about a quarter of regional emissions (dark orange, right side) but associated reductions contribute on average just under half of GHG reductions from CAP commitments. Note that because emissions associated with buildings come from both onsite natural gas combustion and electricity production, the building decarbonization portion of the bar is shaded to show both light and dark orange to correspond with both natural gas buildings (light orange) and the electricity supply (dark orange).

Additional work would be needed to integrate social equity into climate planning. Based on a preliminary review, the integration of social equity in adopted and pending CAPs is limited, inconsistent, and lacks specificity. Additional work would be needed to develop the capacity and tools to understand and address the equity implications of all decarbonization policies in the San Diego region, including data collection and analysis; regional guidance documents; and regional working groups to coordinate, advise, track, and monitor how equity is being addressed in climate planning.

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30 The San Diego Region as a Model
Although the San Diego region only accounts for 0.08% of global emissions, the decarbonization efforts undertaken by the region can have a measurable impact on global emissions by generating followership among others and sharing durable innovations that can be expanded and replicated. San Diego should actively seek to make its efforts visible and communicate lessons learned in national and international fora. The creation of the San Diego Regional Decarbonization Framework can serve as a case study for other jurisdictions across the U.S. and globally to learn from and adapt in their own long-term decarbonization planning endeavors. In addition to showcasing this effort alongside various national and international fora,xxiii the UN Sustainable Development Solutions Network (SDSN) is producing a Guidebook that will serve as a toolkit for other municipalities, universities, and communities to follow the process undertaken by the County of San Diego in their own decarbonization processes.

SDSN is working to share the RDF within three horizontal levels across its networks. SDSN will share the RDF and its key findings in national meetings and fora in the United States, international groups and consortiums, and the United Nations. For example, the project was presented during the Innovate4Cities Conference in October 2021 and the inputs of this event will serve to inform the 2022 IPCC Sixth Assessment Report on impact, adaptation, and vulnerability to global climate change. These global consortiums provide an opportunity to showcase the results of this project and San Diego as a model to the world. With access to these audiences, the RDF can help inform global roadmaps and pathways to net zero.

A Guidebook for Regional Decarbonization is being prepared for use by local jurisdictions to aid in creating unique decarbonization frameworks. This Guidebook will provide background information as well as specific steps and advice on logistics, methodology, stakeholder engagement, long-term planning, and more. Although the resources within this Guidebook are relevant and applicable to decarbonization framework project teams beyond the US, frameworks being created in the context of emerging economies will likely use different approaches, perspectives, and strategies in climate action planning. This Guidebook will be free and available online at UC San Diego’s SDG Policy Initiative’s website (http://sdgpolicyinitiative.org/guidebook/) as a way to facilitate the creation of regional decarbonization frameworks and provide a practical roadmap for jurisdictions to work toward net-zero goals.
xxiii Chapter 9 and Appendix C present extensive lists of US and global consortiums that San Diego County and other jurisdictions with decarbonization frameworks can connect with, attend, and join the networks of in order to disseminate their findings across different scales.