CODE
ENFORCEMENT
RYAN JOHANSEN - CHIEF OF POLICE
ROBERT HARRISON – CEO
ELIZABETH RUIZ - CEO
CITY COUNCIL REGULAR MEETING
May 23, 2023
AGENDA
• Background
• Roles & Responsibilities
• Approach to complaints
• Positive outcomes
• Complexities
• Caseload
• Examples
2 BACKGROUND
3 • Code Enforcement moved from CED to Police Department in August 2020 • Backlog of thousands of open cases
• Reduction from 3 to 2 officers
• Only one CEO until February 2022
• Training & redesign of strategy and approach to complaints • Increase responsiveness
• Work directly with property owners
• Reduce backlog of pending cases
• Keep up with new compliance issues
1000 block of Montgomery Avenue
ROLES &
RESPONSIBILITIES
• Quality of life and nuisance concerns
• Private Property
• Accumulations of trash or debris
• Blight
• Graffiti
• Deteriorated or dilapidated properties
• Inoperable vehicles
4 100 block of San Bruno Ave
100 block of San Bruno Ave
ROLES &
RESPONSIBILITIES
• Enforcement arm for other departments
• Construction without permits
• Planning/Zoning violations
• Business compliance
• Unpermitted encroachments
• Stormwater violations
• Coordinate with outside agencies
• BART, CalTrans, CalTrain, SamTrans, etc.
5 100 block of San Bruno Ave
100 block of San Bruno Ave
APPROACH TO COMPLAINTS
• Verify
• Does condition exist as described?
• Does it violate SBMC?
• Additional violations?
• Contact owner or resident
• Educate regarding violation
• Communicate & follow-up
• Verify improvement towards compliance
• Access to resources
6 Before photos (Rear of building) (Front of building)
(before)
(after)
600 block of El Camino Real
POSITIVE OUTCOMES (HIGH LEVEL)
• 100% tracking via PD CAD as of April 2021
• 2320 calls for service since 04/2021
• More than 97% resulted in voluntary
compliance
• Increased responsiveness, follow-up and collaboration • Significant reduction in active cases
• 2,200 at transition
• Approximately 100 now
• 57 of which are inoperable vehicle complaints
7 8
POSITIVE OUTCOMES (TOUGH CASES)
Over 15 years of complaints with stagnant case
Outreach, coordination, and follow-up to reactivate case Demolition of structure with permits
Currently pending development
(before) (after)
100 block of San Bruno Ave W
Complex, overlapping cases
Jurisdictional challenges
BART, Caltrans, Caltrain, Private
Property, etc.
Expertise requirements
Other City Departments
Expert foundation with enforcement
requests model
Extensive timelines for compliance
Ultimately enforcement is just a tool for
compliance
Repeated citations mode
Collections, property liens, etc.
9 COMPLEXITIES AND
CHALLENGES
CASELOAD / SB RESPONDS REQUESTS
10 Requests submitted online since August 2020
CASELOAD / SB RESPONDS REQUESTS
11 Concerns also received via phone,
e-mail, and in person (2300+ in last
24 months)
102 requests via graffiti hotline in
last 12 months
Unresolved SB Responds requests
reduced from 375 to 70 over last 18
months
Some issues can be resolved within
a week, others can take months
Results encourage additional complaints
Lack of results in the past resulted in
giving up
Resolving big issues unmasks smaller
ones
Graffiti
Blight
Vehicles
Recall that the move to PD included a
33% staff reduction
12 WITH IMPROVED RESULTS,
COMES MORE WORK
13 EXAMPLES
1100 block El Camino Real
AfterBefore
14 EXAMPLES
INITIAL UPDATE IMPROVEMENT
15 CASE EXAMPLE
Initial concern was junk, trash, & debris
Discovered extensive substandard housing
Coordinated outreach with residents,
owner, and Building Department
Provided resources and education
regarding health and safety requirements
Continuing follow-up to ensure safety and
compliance with codes
200 block of San Marco Ave
200 block of San Marco Ave
16 EXAMPLES (COMPLEX CASES)
Complaints dating to 2018
Active case since 2021
Months of research, outreach,
education
Coordinated with Building
Department & SPCA
2 inspection warrants served
Multiple citations issued and
owner has ignored all recent
attempts at contact
2500 block of Cottonwood Drive
17 EXAMPLES
AfterBefore
1000 block of Montgomery Avenue
QUESTIONS?
City of San Bruno
Presentation to the City Council
May 23, 2023
Presented by: Ahmed Badawi, CPA
Partner
1 Badawi & Associates
Audit of the
City of San Bruno
2 Agenda
Engagement Team
Deliverables and Scope of the Audit
Areas of Primary Emphasis
Auditor’s Report and Financial Statements
Required Communications
New Accounting Standards
Conclusion and Discussion/Questions
3 Engagement Team
Engagement
Partner
Ahmed Badawi,
CPA
Engagement
Manager
Samantha “Samo”
Michel, CPA
Professional
Audit Staff
Jingyi Long
Professional
Audit Staff
Ahmed Fahmi
Professional
Audit Staff
Caroline Xie
Engagement Quality
Reviewer
Mitesh Desai,
CPA
4 Deliverables and Scope of the Audit
Report of Independent Auditors on City Basic Financial Statements (BFS).
Report on Internal Control Over Financial Reporting and on Compliance and Other Matters.
Report on Compliance and on Internal Control Over Compliance with Major Federal Award Programs.
Communications With Those Charged With Governance.
Letter used to summarize communication of various significant matters to those charged with governance.
Agreed-Upon Procedures Report on Appropriation Limit Schedule.
Measure A Examination Report
Measure W Examination Report
5 Areas of Primary Audit Emphasis
Management override of controls:
Review of accounting estimates for bias.
Examination of manual journal entries.
Evaluation of business rationale for unusual transactions.
High Turnover Risk:
Examination of journal entries
Substantive testing and analytics
Revenues & Receivables (Tax, Grants, Notes and Others): Improper revenue recognition Governmental Funds:
Confirm/validate property taxes, sales taxes, franchise taxes & other significant revenues/receivables.
Proprietary Funds:
UB trend analytics and ratio analysis of receivable and revenue accounts.
Review allowance for uncollectible accounts.
Pension:
Reviewed management’s journal entries for pension.
Agreed amounts recorded to reports provided by CalPERS.
Tested the census data used by CalPERS.
Obtained reports from CalPERS auditors plan information for pension 6 Auditor’s Report
Audit performed in accordance with Generally Accepted
Auditing Standards, Government Auditing Standards and
Uniform Guidance
Unmodified opinion
Financial statements are fairly presented in all material respects Significant accounting policies have been consistently applied Estimates are reasonable
Disclosures are properly reflected in the financial statements Going concern emphasis of matter on CityNet and Stormwater funds
7 Government
-
Wide Financial Statements
Cash &
Investments
Accounts
Receivable
& Lease
Receivable
Prepaids &
Other Assets
Capital
Assets
Deferred
Outflows
of Resources
2020 $122,470,709 $12,061,174 $- $172,519,916 $17,070,077 2021 $137,537,572 $15,751,048 $- $174,591,243 $18,927,120 2022 $159,431,180 $18,221,402 $3,225,440 $185,074,318 $19,472,150 $(10)
$30
$70
$110
$150
$190Millions
Assets and Deferred Outflows of Resources
8 Government
-
Wide Financial Statements
Accounts Payable
and Accrued
Liabilities
Unearned
Revenue
and Other
Liabilities
Other
Noncurrent
Liabilities
Net Pension
Liability
Deferred Inflows
of Resources
2020 $12,173,959 $6,819,228 $59,590,757 $94,844,735 $3,767,693 2021 $16,516,930 $6,705,322 $56,878,452 $102,479,341 $2,389,141 2022 $20,227,245 $13,281,507 $53,970,883 $68,211,595 $35,383,168 $-
$40
$80
$120Millions
Liabilities and Deferred Inflows of Resources
9 Government
-
Wide Financial Statements
Net Investment
in Capital Assets Restricted Unrestricted
2020 $123,059,245 $37,822,966 $(13,956,707)
2021 $127,588,803 $26,905,687 $7,343,307
2022 $139,003,903 $55,345,119 $1,070
$(20)
$20
$60
$100
$140Millions
Net Position
10 Government
-
Wide Financial Statements
$8,153
$14,912
$29,334
$-
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
2020 2021 2022
Thousands
Changes in Net Position (in Thousands)
11 Government
-
Wide Financial Statements
2020 2021 2022
Net Cost of Service $38,888,148 $36,843,158 $26,876,664 Tax Revenue $29,920,963 $37,525,100 $44,613,473
$-
$10
$20
$30
$40
$50Millions
Net Cost of Service to Tax Revenue
12 General Fund
Expenditure Coverage
2020 2021 2022
Unrestricted Fund Balance 27,364,823$ 20,965,610$ 31,279,374$ Total Expenditures 48,388,299$ 48,160,175$ 53,412,830$ Unrestricted Fund Balance as
a % of Total Expenditures 56.55% 43.53% 58.56%
Number of months 6.79 5.22 7.03
GFOA recommendation 2 - 4
Measure of City's ability to operate with no revenues using available fund balance. 13 City’s Annual Pension Contribution
2020 2021 2022
Miscellaneous $4,630,765 $5,012,295 $5,366,996
Safety $4,978,130 $5,482,002 $6,153,419
$-
$1
$2
$3
$4
$5
$6
$7Millions
Other Financial Information
14 Miscellaneous Safety Total
6.15% $54,382,319 $60,170,683 $114,553,002
7.15% $33,618,509 $34,593,086 $68,211,595
8.15% $16,458,641 $13,584,249 $30,042,890
$-
$20
$40
$60
$80
$100
$120
$140Millions
City’s CalPERS Pension Plan Sensitivity to Discount Rate (2021 Measurement Date)
Other Financial Information
15 Required Communications
Our Responsibility Under
U.S. GAAS
• Opinion on whether financial
statements are fairly stated in
accordance with U.S. GAAP
• Evaluate internal control over
financial reporting including tone
at the top
• Evaluate compliance with laws,
contract and grants
• Ensure financial statements are
clear and transparent
• Communicate with the governing
body
Management Responsibility
• Management is responsible for the
financial statements
• Establish and maintain internal control
over financial reporting
• Making financial records available to us
• Establish internal control to prevent
and detect fraud
• Inform us of all known and suspected
fraud
• Comply with laws and regulations
• Take corrective action on audit findings.
16 Required Communications
Independence
Timing of the Audit
• It is our responsibility to maintain
independence.
• We will maintain our independence by
strict adherence to the AICPA and the
Board of Accountancy rules and
regulations.
• No other services performed that could
affect our independence.
• Not within the time frame originally
communicated to the
City in our engagement letters.
17 Required Communications
Significant Accounting
Policies and Unusual
Transactions
The City adopted the following new
pronouncements during the year:
• GASB Statement No. 87 – Leases
• GASB Statement No. 89 – Accounting for Interest
Cost Incurred before the End of the Construction
Period
• GASB Statement No. 92 – Omnibus 2020
• GASB Statement No. 93 – Interbank Offered
Rates
• GASB Statement No. 97 – Certain Component
Unit Criteria, and Accounting and Financial
Reporting for Internal Revenue Code Section 457
Deferred Compensation Plans
• GASB Statement No. 99 – Omnibus 2022
18 Required Communications
Management Judgment
and Accounting Estimates
Significant management estimates
impacting the financial statements
include the following:
• Useful lives of Capital Assets and
Accumulated Depreciation
• Pension Plans (actuarial assumptions)
• Claims Payable (actuarial
assumptions)
19 Required Communications
Sensitive Disclosures
Difficulties Encountered in
Performing the Audit
The most sensitive disclosures affecting
the City’s financial statements are as
follow:
• Summary of Significant Accounting
Policies
• Cash and Investments
• Long-term Debt
• Capital Assets
• Pension Plans
• Going Concern
• Prior Period Adjustments
None.
20 Required Communications
Significant Audit
Adjustments and
Unadjusted Differences
Considered by Management
to be Immaterial
Potential Effect on the
Financial Statements of any
Significant Risks and
Exposures
There were adjustments and
reclassifying entries during the
course of the audit. Management
has posted all such proposed audit
adjustments.
No significant risks or exposures
were identified. Legal matters and
potential liabilities are disclosed in
the financial statements.
21 Required Communications
Disagreement with
Management
Deficiencies in Internal
Control over Financial
Reporting
We are pleased to report that there
were no disagreements with
management.
We identified the following
deficiencies in internal control which
we consider to be material
weaknesses:
• CityNet Enterprise Fund Advance
Balance and Net Deficit
• Stormwater Fund Operating
Losses
• Year-End Close and Audit
Preparedness
22 Required Communications
Representations Requested of
Management
Fraud and Illegal Acts
We have requested certain
representations from management
that are included in the management
representation letter.
We have not become aware of any
instances of fraud or illegal acts.
23 New Accounting Standards
• GASB Statement No. 91 – Conduit debt
• GASB Statement No. 94 – Public-private partnerships
• GASB Statement No. 96 – Subscription-Based Information Technology Arrangements
2024
2023
• GASB Statement No. 100 – Accounting Changes and Error Corrections—an amendment of GASB Statement No. 62
2025
• GASB Statement No. 101 – Compensated Absences
24 Questions
Ahmed Badawi
[email protected]
25 Thank You
For Allowing Us to Provide Audit Services
to the City of San Bruno
RENEWAL OF MILITARY EQUIPMENT
USE ORDINANCE
CITY COUNCIL MEETING
May 23, 2023Ryan Johansen, Chief of Police
2 Objective
Receive Annual Military Equipment Use
Report, Review the Military Equipment Use
Ordinance, and Adopt a Resolution
Renewing the Military Equipment Use
Ordinance No. 2022
-
1910
3 Agenda
I. Background
II. Brief Review of the Military Equipment Use Ordinance III. Receive the 2022 Annual Military Equipment Use Report IV. Recommendation/Alternatives
V. Questions
4 Background
• CA Assembly Bill 481 (AB 481) and CA Government Codes 7070/7071/7072
• Require governing body approval prior to taking certain actions regarding the funding, acquisition, or use of
“military equipment” as defined
• Accomplished through adoption of a Military
Equipment Use Policy, by ordinance
• Requires renewal of authorization annually
• Based upon Annual Military Equipment Use Report
5 Background
• Council approved the Military Equipment Use Policy on 3/1/2022
• On April 26, 2022 City Council approved the Military
Equipment Use Ordinance 2022-1910, as codified in Title 2, Chapter 2.52 of the San Bruno Municipal Code.
• This report is the first delivery of the Annual Military Equipment Use Report, for 4/26/22 through 4/25/23
6 Background
• A as a reminder…
• AB 481 originated based on “1033 Program”
• SBPD does not possess:
• Any equipment obtained through the 1033 Program
• Any equipment obtained from the military
• Any equipment designed for military use
• Rewrite of AB 481 resulted in significant expansion of definition of “Military Equipment”
• Sixteen (16) types of equipment listed
• SBPD possesses four (4) of these types
• Drones, Command Vehicle, Rifles, 40mm
7 Brief Review of the Ordinance (Chapter 2.52)
Sections:
2.52.010 Name of Ordinance
2.52.020 Definitions
2.52.030 Military Equipment Use Policy Requirement
2.52.040 Use In Exigent Circumstances
2.52.050 Reports on the Use of Military Equipment
2.52.060 Severability
8 Sections 2.52.010: Name of Ordinance
• Name consistent with verbiage of AB 481 and
applicable CA Government Codes
Brief Review of the Ordinance (Chapter 2.52)
9 Sections 2.52.020: Definitions
• Language taken directly from CA Government
Code Section 7070
• Key definitions
• Military Equipment
• By “Type”
• Military Equipment Use Policy
• Annual Military Equipment Report
Brief Review of the Ordinance (Chapter 2.52)
10 Sections 2.52.030: Military Equipment Use Policy
Requirement
• Language taken directly from CA Government
Code Section 7071
• PD must provide a Military Equipment Use
Policy to City Council for approval
• Completed 3/1/2022
• Establishes what must be included in Policy
Brief Review of the Ordinance (Chapter 2.52)
11 Sections 2.52.040: Use in Exigent Circumstances
• Critical to public and officer safety
• Restrictive definition of “exigent circumstances”
• “…a law enforcement agency's good faith
belief that an emergency involving the
danger of, or imminent threat of death or
serious physical injury to any person is
occurring, has occurred, or is about to
occur.”
• Requires notification to Council within 30 days
Brief Review of the Ordinance (Chapter 2.52)
12 Sections 2.52.050: Reports on the Use of Military
Equipment
• Language taken directly from CA Government
Code Section 7072
• Establishes requirement to deliver Annual
Military Equipment Report
• Delineates what must be included in the Report
• Establishes public notice/transparency
Brief Review of the Ordinance (Chapter 2.52)
13 Sections 2.52.060: Severability
• Standard language to maintain the integrity of
the remaining portions of the ordinance, if one
or more portions are deemed to be invalid
and/or unconstitutional.
Brief Review of the Ordinance (Chapter 2.52)
14 Approved Military Equipment Use Policy
Police Department NOT requesting approval to
purchase/acquire any new “military equipment”
15 Requires the Police Department to post the Military
Equipment Use Policy to its public website at least 30 days prior to public meeting considering it.
This was accomplished via post on January 26, 2022.
Can be viewed at:
https://www.sanbruno.ca.gov/530/Police-Policies
CA Government Code Section 7071(b)
Approved Military Equipment Use Policy
16 Members of the public may register complaints or concerns or submit questions about the use of each specific type of Military Equipment in the policy, through the following means:
1. Via email to: [email protected]
2. Via phone call to: (650) 616-7100
3. Via mail sent to: San Bruno Police Department
Attn: Military Equipment Use Coordinator
1177 Huntington Avenue
San Bruno, CA 94066
Approved Military Equipment Use Policy
17 There were no instances in which unapproved
military equipment was used, nor instances in which
approved military equipment was used in a manner
not approved by the associated policies, during this
reporting period
Annual Military Equipment Use Report
18 Annual Military Equipment Use Report
Equipment T ype: Unmanned Aircraft Systems (UAS/Drones) – CA Gov’t Code §7070(c)(1)
Quantity Owned: 2 Quantity Sought: 0
Summary and Purpose of Use: The UAS/Drones were used to enhance the Department’s mission of protecting lives and property when other means and resources were not available or would have been less effective. Uses this reporting period included: search and rescue; suspect apprehension; crime scene documentation; tactical operations; scene security; hazard monitoring, identification and mitigation; response to emergency calls; crisis communications.
Summary of Complaints/Concerns: None received
Audits/Violations of Policy/Actions T aken: None
T otal Annual Cost: Approximately $6,900 (Equitable Sharing) 19 Annual Military Equipment Use Report
Equipment T ype: Semiautomatic Rifles and Ammunition - CA Gov’t Code §7070(c)(10) Quantity Owned: 78 Quantity Sought: 0
Summary and Purpose of Use: Officers deploy the patrol rifle in circumstances where the officer can articulate a reasonable expectation that the rifle may be needed. Examples of some general guidelines for deploying the patrol rifle may include but are not limited to:
1. Situations where the officer reasonably anticipates an armed encounter.
2. When an officer is faced with a situation that may require accurate and effective fire at long range.
3. Situations where an officer reasonably expects the need to meet or exceed a suspect's firepower.
4. When an officer reasonably believes that there may be a need to fire on a barricaded person or a person with a hostage.
5. When an officer reasonably believes that a suspect may be wearing body armor.
6. When authorized or requested by a supervisor.
There were no instances in which the patrol rifles were fired outside of organized range training classes during this reporting period.
Summary of Complaints/Concerns: None received
Audits/Violations of Policy/Actions T aken: None
T otal Annual Cost: $0
20 Annual Military Equipment Use Report
Equipment T ype: Mobile Command Vehicle - CA Gov’t Code §7070(c)(5) Quantity Owned: 1 Quantity Sought: 0
Summary and Purpose of Use: The MCV was deployed to support command operations for planned and emergency incidents
Summary of Complaints/Concerns: None received
Audits/Violations of Policy/Actions T aken: None
T otal Annual Cost: $7,000 (IT and Police Budgets)
21 Annual Military Equipment Use Report
Equipment T ype: 40mm Less Lethal Launchers and Kinetic Energy Munitions - CA Gov’t Code §7070(c)(14)
Quantity Owned: 16 Quantity Sought: 0
Summary and Purpose of Use: The 40mm Less Lethal Launchers and Kinetic Energy Munitions were deployed into the field but never fired outside of organized range training classes during this reporting period. These launchers and munitions are intended for use as a less lethal force option.
Summary of Complaints/Concerns: None received
Audits/Violations of Policy/Actions T aken: None
T otal Annual Cost: $0
22 Recommendation: Staff recommends that City Council
vote to renew the existing Military Equipment Use
Ordinance (Chapter 2.52) regarding Police Department
acquisition and use of Military Equipment in accordance with state law
Recommendation/Alternative
Alternative: Request additional information and/or
modifications before renewing the Ordinance
23 Questions