Yorba Linda City Council
May 3, 2022

CITY OF YORBA LINDA

PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
-8-
Partner, supervisory, and staff qualifications and experience (continued) Laura Arvizu, CPA - Audit Supervisor
Laura is a supervisor with the firm and is licensed to practice as a certified public accountant in the State of California. She has over five years’ experience in providing accounting and auditing services for municipalities, special districts, and various nonprofit organizations. As an supervisor, she will work closely with the engagement partner and manager and be responsible for planning the audit, supervising the staff assigned to the engagement, and performing reviews of all workpapers prepared for the engagement. In addition, she will also be responsible for the preparation of any required reports.

Staff level accountants
All staff accountants employed by us and working on governmental audits are qualified to perform such audits. Prior to “audit season”, our staff are subject to a rigorous training regimen in which we go over all aspects of our audit process and audit programs ensuring staff members have a solid foundation prior to starting fieldwork. Each staff member is encouraged to take on increased responsibility for engagements previously worked on. This enables our staff to grow on each engagement and allows them to continue to gain the skills and knowledge required to perform the audits.

In summary, we want to emphasize the credentials of the above professionals who will be directly responsible for the quality of service that you will receive. Additionally, our audit team has another attribute that is very important, even though it is intangible - the professionals assigned to the audits have previously worked together as a multi-disciplined team, thus ensuring a smooth, efficient, and effective audit. We are committed to allocating the necessary resources to ensure that we provide continuity of personnel throughout the term of our relationship with the City.

Full engagement team resumes are provided as follows.

CITY OF YORBA LINDA

PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
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Partner, supervisory, and staff qualifications and experience (continued) Engagement team resumes
Terry P. Shea, CPA
Engagement Partner
Professional experience
Mr. Shea began his career with Thomas, Byrne, and Smith in 1981. He spent five years with the firm primarily working on audits of municipalities, special districts, Successors Agencies, and other governmental agencies. He joined Rogers, Anderson, Malody & Scott, LLP in 1987 where he has completed governmental audits including municipalities and provided financial consulting services for various cities.

Education/licenses
Bachelor of Arts – California State University, Fullerton Certified Public Accountant – State of California
Related professional experience
Partial listing of relevant governmental agencies served (*includes enterprise fund accounting):

City of La Mesa* City of Loma Linda* City of Riverside* City of Grand Terrace* City of San Jacinto* City of El Cajon* City of Palm Desert* City of 29 Palms City of Indian Wells City of Corona* City of Coachella City of Fillmore* City of Norco City of Goleta City of Redondo Beach City of Indio* City of Poway City of Menifee City of Aliso Viejo City of Fontana* Mr. Shea served as the Interim Finance Director for the City of Perris from July 1998 to October 2001. He currently serves as the Contract Finance Director for one Riverside County city and one Los Angeles County city.

Continuing professional education
Mr. Shea has completed over 120 hours of continuing professional education courses in the past three years, of which, the following select courses are relevant to this engagement:
 American Institute of Certified Public Accountants, Foundations in Governmental Accounting  American Institute of Certified Public Accountants, Governmental and Not-for-Profit Conference  California Society of CPAs Education Foundation, Governmental Auditing Skills  Thomson Reuters, Audits of State and Local Governments Professional affiliations
Mr. Shea is a member of the following professional organizations:
 American Institute of Certified Public Accountants (AICPA)  California Society of Certified Public Accountants (CalCPA)  Government Finance Officers Association (GFOA)
 California Society of Municipal Finance Officers (CSMFO)

CITY OF YORBA LINDA

PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
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Partner, supervisory, and staff qualifications and experience (continued) Scott W. Manno, CPA, CGMA
Concurring Partner
Professional experience
Mr. Manno began his career with Thomas, Bigbie and Smith in 1995 after serving in the United States Army. He spent six years with the firm primarily working on audits of municipalities, special districts and redevelopment agencies as well as various not-for-profit organizations. He joined Rogers, Anderson, Malody & Scott, LLP in July 2001. Currently, Mr. Manno serves as a technical reviewer for the GFOA ACFR Award program. Since 2010, Mr. Manno has been serving as a technical volunteer on the California Special Districts Association Audit Committee and is also on the Association’s fiscal committee providing accounting and fiscal program guidance. Mr. Manno has also done presentations on fraud.

In addition, he is part of the California State Society of Certified Public Accountants Governmental Accounting and Auditing Committee which meets periodically to discuss current events, pronouncements, etc.

Education/licenses
Bachelor of Science, Business Administration – California State University, San Bernardino Certified Public Accountant – State of California
Chartered Global Management Accountant – American Institute of Certified Public Accountants Related professional experience
Partial listing of relevant governmental agencies served (*includes enterprise fund accounting):

City of El Cajon* Town of Yucca Valley City of La Mesa* City of La Verne City of Sierra Madre* City of Fillmore* City of Chino* City of 29 Palms City of Moreno Valley* City of Beaumont* City of San Marcos* City of Loma Linda* City of Claremont City of Perris* City of Exeter* City of Woodlake* City of San Jacinto* City of Menifee City of Rolling Hills Est. City of Poway* Mr. Manno has completed over 220 hours of continuing professional education courses over the past three years of which the following select courses are relevant to this engagement:
 Association of Certified Fraud Examiners, Fraud Related Internal Controls  American Institute of Certified Public Accountants, Governmental Accounting and Auditing Update  San Diego County Treasurer, Fraud Prevention and Ethics Symposium Professional affiliations
Mr. Manno is a member of the following organizations:
 American Institute of Certified Public Accountants (AICPA)  California Society of Certified Public Accountants (CalCPA)  Association of Government Accountants (AGA)
 Association of Certified Fraud Examiners (ACFE)
 Government Finance Officers Association (GFOA)
 California Special Districts Association (CSDA)
 California Society of Municipal Finance Officers (CSMFO)

CITY OF YORBA LINDA

PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
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Partner, supervisory, and staff qualifications and experience (continued) Brad A. Welebir, CPA, CGMA, MBA
Quality Control Partner
Professional experience
Mr. Welebir joined Rogers, Anderson, Malody & Scott, LLP in 2004. He primarily provides audits and advisory services to governmental agencies, small to mid-sized businesses, and not-for-profit organizations. Mr. Welebir serves as a technical reviewer for the GFOA ACFR Award program. He also serves as the CalCPA Inland Empire chapter chair of the governmental accounting and auditing committee and as the representative for the chapter at the state committee.

Education/licenses
Master of Business Administration, Accounting Emphasis – California State University, Fullerton
Bachelor of Arts in Business Administration – La Sierra University Certified Public Accountant – State of California
Chartered Global Management Accountant – American Institute of Certified Public Accountants
Related professional experience
Partial listing of relevant governmental agencies served (*includes enterprise fund accounting):

City of 29 Palms City of Loma Linda* City of San Bernardino City of La Verne City of Sierra Madre* City of Fillmore* City of Poway* City of Poway City of Moorpark* City of Rosemead City of Redondo Beach* City of San Marcos* City of Claremont Town of Yucca Valley City of Aliso Viejo City of San Jacinto* Continuing professional education
Mr. Welebir has completed over 120 hours of continuing professional education courses in the past three years of which the following select courses are relevant to this engagement:
 California Society of CPAs Education Foundation, Governmental Accounting and Auditing Update  American Institute of Certified Public Accountants, OMB A-133 Single Audit Update  California Society of Municipal Finance Officers, Annual Conference Sessions  Government Finance Officers Association, GAAP Update
 CCH, Yellow Book Update
Professional affiliations
Mr. Welebir is a member of the following professional organizations:
 American Institute of Certified Public Accountants (AICPA)  California Society of Certified Public Accountants (CalCPA)  Government Finance Officers Association (GFOA)
 California Society of Municipal Finance Officers (CSMFO)  California Special Districts Association (CSDA)

CITY OF YORBA LINDA

PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
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Partner, supervisory, and staff qualifications and experience (continued) Brianna Schultz, CPA, CGMA
Audit Manager
Professional Experience
Ms. Schultz began her career with Rogers, Anderson, Malody & Scott, LLP in July 2014, and had over three years’ experience with another public accounting firm serving the same industry. During her time with the firm, she has worked primarily on audits of municipalities, special districts, and redevelopment agencies, as well as various non-profit organizations.

Education
Bachelor of Science degree from California State University, San Bernardino Certified Public Accountant – State of California
Chartered Global Management Accountant – American Institute of Certified Public Accountants
Related Professional Experience
Partial listing of relevant governmental agencies served (*includes enterprise fund accounting):

City of Menifee City of Aliso Viejo City of Claremont* City of Chino* City of Glendora* City of Rolling Hills Est. City of San Bernardino City of Sierra Madre* City of La Verne* City of Loma Linda* City of South Pasadena* City of West Covina* City of La Mesa* City of Baldwin Park City of El Cajon* City of Hawthorne* Ms. Schultz obtained the AICPA’s Advanced Single Audit Certificate in 2019 and the Intermediate Single Audit Certificate in 2017. She served as the contract Interim Accounting Manager for the City of Glendora in 2016 and the Senior Accountant for the City of Rancho Cucamonga in 2015. Additionally, she is a reviewer for the GFOA ACFR Program.

Continuing Professional Education
Ms. Schultz has completed over 100 hours of continuing professional education courses over the past two years of which the following select courses are relevant to this engagement:
 Wolters Kluwer CPE Link, OMB Supplement Addendum and the Latest COVID-19 Single Audit Implications  American Institute of Certified Public Accountants, Impact of COVID-19 on Financial Reporting and Single Audit
 Wolters Kluwer CPE Link, 2020 GAAP, GAAS & SSARS Update  California Society of Municipal Finance Officers, Lease Accounting Professional Affiliations
Ms. Schultz is a member of the following organizations:
 American Institute of Certified Public Accountants (AICPA)  California Society of Certified Public Accountants (CalCPA)  Government Finance Officers Association (GFOA)
 California Society of Municipal Finance Officers (CSMFO)

CITY OF YORBA LINDA

PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
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Partner, supervisory, and staff qualifications and experience (continued) Laura Arvizu, CPA
Audit Supervisor
Professional Experience
Ms. Arvizu began her career with Rogers, Anderson, Malody & Scott, LLP in July 2016. During her time with the firm, she has worked primarily on audits of municipalities, special districts, and successor agencies, as well as various non-profit organizations.

Education
Bachelor of Arts degree from California State University, San Bernardino Certified Public Accountant – State of California
Related Professional Experience
Partial listing of relevant governmental agencies served (*includes enterprise fund accounting):

City of Claremont* City of San Jacinto*
City of El Cajon* City of Loma Linda*
City of La Mesa* City of 29 Palms
City of Rolling Hills Estates City of South Pasadena*
City of Hawthorne* City of Menifee
City of San Marcos* City of Moorpark*
Continuing Professional Education
Ms. Arvizu has completed over 100 hours of continuing professional education courses over the past three years of which the following select courses are relevant to this engagement:
 CCH CPELink, Frequent Frauds Found in Government
 CCH CPELink, Common Deficiencies, Audits under GAS and the Single Audit  American Institute of Certified Public Accountants, Governmental Accounting and Auditing Update Professional Affiliations
Ms. Arvizu is a member of the following organizations:
 American Institute of Certified Public Accountants (AICPA)  California Society of Certified Public Accountants (CalCPA)  California Society of Municipal Finance Officers (CSMFO)

CITY OF YORBA LINDA

PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
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Similar engagements with other governmental entities
Entity: City of Thousand Oaks
Scope of work : Financial Audit/ACFR*/Successor Agency/Single Audit Date: Years ending June 30, 2018 - present
Engagement partner: Mr. Terry Shea
Total hours: Approximately 450 hours each year
Contact person: Ms. Elisa Magana, Accounting Manager, (805) 449-2216 Entity: City of La Verne
Scope of W ork : Financial Audit/ACFR*/Successor Agency/Single Audit Date: Years ending June 30, 2012 - present
Engagement partner: Mr. Terry Shea/Mr. Brad W elebir
Total hours: Approximately 400 hours each year
Contact Person: Ms. Marla Pendleton, Finance Manager, (909) 596-8716 Entity: City of Loma Linda
Scope of work : Financial Audit/Successor Agency/Single Audit Date: Years ending June 30, 2013 - present
Engagement partner: Mr. Terry Shea/Mr. Brad W elebir
Total hours: Approximately 350 hours each year
Contact person: Ms. Sonia Fabela, Finance Director/Treasurer, (909) 799-2840 Entity: City of A liso Viejo
Scope of work : Financial Audit/ACFR*/Single Audit
Date: Years ending June 30, 2016 - present
Engagement partner: Mr. Terry Shea
Total hours: Approximately 350 hours each year
Contact person: Ms. Sheryl Mariano, Accounting Manager, (949) 425-2520 Entity: City of San Dimas
Scope of work : Financial Audit/Successor Agency/Single Audit Date: Years ending June 30, 2021
Engagement partner: Mr. Terry Shea
Total hours: Approximately 350 hours each year
Contact person: Mr. Michael O'Brien Finance Director, (909) 394-6200 * = received GFOA/CSMFO award.

See Attachment A for a listing of current and recent government clients served.

CITY OF YORBA LINDA

PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
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Proposed audit approach
Services to be provided
The City desires the auditor to express an opinion on the fair presentation of its Basic Financial Statements in conformity with generally accepted accounting principles for the fiscal years ended June 30, 2022, 2023 & 2024, with the option of the two subsequent years. We will perform an audit of all funds of the City of Yorba Linda. In addition we will audit the Successor Agency which is reported as a private-purpose trust fund.

In addition, we shall:
 Apply certain limited procedures related to Management’s Discussion and Analysis and Required Supplementary Information.
 Provide an “in-relation-to" report on the combining and individual fund financial statements and supporting schedules.
 Provide opinions as to the compliance with the Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (OMB Uniform Guidance). The Firm is to 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.
 Test compliance with Article XIIIB pertaining to the City's appropriation limit and prepare an Agreed-Upon Procedures report to the City Council regarding compliance.  Prepare Management Letter that includes significant and less significant (i.e., reportable, and non-reportable) recommendations for improvements to internal control.
 Provide the City with advice regarding new GASB Statements and assist the City in implementing new standards.

Our audit(s) will be in accordance with:
 Generally Accepted Auditing Standards as promulgated by the American Institute of Certified Public Accountants, including requirements found in the new AICPA audit guide “Audits of State and Local Governments”.
 Government Auditing Standards issued by the Comptroller of the United States of America.  Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (OMB Uniform Guidance).
 Specific auditing standards relating to any grant agreement determined to be material by the auditor.  Any other applicable standards for conducting the examinations of items outlined in the Scope of Work to be performed and/or reports to be issued.

Reports to be issued:
 A report on the fair presentation of the financial position of the governmental activities, each major fund and the aggregate remaining fund information, in conformity with GAAP.  A 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.  A report in compliance with requirements applicable to each major federal program and internal control over compliance in accordance with the Uniform Guidance.

The Firm will also perform the following services:
 We shall prepare the State Controller Financial Transactions Report for the City and the Yorba Linda Public Financing Authority.
 Perform two agreed upon procedures engagements per year on items chosen by the City Council’s Finance Committee.
 We shall provide technical assistance upon the City’s request throughout the year, up to 40 hours per year, at no additional cost.
 We shall communicate to management any reportable conditions found during the audit, including significant deficiencies and material weaknesses, nonreportable conditions will be reported in a separate letter to management.

CITY OF YORBA LINDA

PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
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Proposed audit approach (continued)
RAMS will also perform the following:
 Make an immediate, written notification of all irregularities and illegal acts or indication of illegal acts of which we become aware to the following: City Manager, City Attorney and the Finance Director.

All working papers and reports will be retained at our expense for minimum of seven years, unless we are notified in writing by the City of the need to extend the period. We will make them available to the City or any government agencies included in the audit of federal grants. We shall respond to reasonable inquiries of successor auditors and allow them to review significant work papers.

Engagement approach
Our engagement approach for your audit will be developed, in part, by using established goals which will enable measurement of the audits progress by the engagement partner and lead auditor. This involves frequent communication between the partner and the engagement team to ensure that all audit objectives are achieved in accordance with our goals and that any issues which may arise are communicated and dealt with on a timely basis. In addition, our in-depth knowledge and expertise in governmental accounting and auditing has allowed us to identify key audit and accounting risks in the government environment. More importantly, the approach provides for a complete reassessment of the control environment in each year's audit and thus enables us to respond to any needed risk assessment changes.

Our engagement approach has been developed and refined over many years. The foundation of our approach revolves around the following fundamentals:
 Knowledge and experience. We have been auditing governmental entities like the City, both large and small, for over 73 years. This experience has allowed us to gain in-depth knowledge of the governmental environment which in turn allows us to perform a more efficient and effective audit. It also enables us to perform detailed risk assessment procedures allowing us to identify significant audit risk areas within the City and its control environment.
 Intelligent design: As discussed later in our proposal, all our audits are designed to be intelligent using our powerful audit software tools (Engagement and Teammate Analytics). This allows us to analyze large amounts of data in seconds increasing both the efficiency and, more importantly, the effectiveness of all our audit engagements.
 Oversight. Professional judgment is not developed overnight. Our partners, managers and supervisors have been deeply involved in governmental audits on a continuous basis for most of their professional careers. By having direct partner and manager oversight, we can design audit strategies that result in effective and efficient audits.
 Timeliness. Deadlines are not just “dates” to us, they are professional commitments. All required deadlines will be met.
 Open communication. Open lines of communication with all parties (the engagement team members and City Management and staff) throughout the audit process helps to eliminate “surprises.” Proper planning and proper use of experienced engagement personnel tend to provide for an effective and efficient audit process. Consequently, inefficiencies, disruptions, and lack of understanding are kept to a minimum.
 Availability. All engagement team members are available throughout the year for any questions or additional consultation. City staff will have direct access to the partner, manager, and other supervisory staff at all times during the engagement, as well as after.  Cost effectiveness. Our customized audit approach and procedures and our experienced auditors help to reduce your overall audit costs while still providing an effective audit and high-quality reports.

CITY OF YORBA LINDA

PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
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Proposed audit approach (continued)
As indicated in the previous section of the proposal, the overall objective of the engagement with the City is to conduct an audit of the financial statements in accordance with required auditing standards and the expression of an opinion(s) on those financial statements. Beyond that initial objective, we believe that our engagement approach provides certain other value-added characteristics, at no additional cost, that will benefit the City over the long-term:
 All our audits are designed to be performed in an efficient and effective way to minimize disruption to the office operations.
 We offer practical observations and recommendations relating to internal control issues, implementation of accounting standards and the policies and procedures regarding both.  We identify opportunities for operating efficiencies which can be used to decrease operating costs of the City.

Audit approach and proposed audit segmentation
The following is a summary of the audit team’s audit approach for the engagement. The audit will be divided into the following segments:

Segment 1 - Interim testing - planning, pre-audit administration, and internal control testing During this phase of the audit, our principal objectives will be to gather information about the City and its environment, including its internal control over financial reporting.

To achieve the desired objectives of this phase of the audit, we will:
 Meet with the City’s staff to determine convenient dates in which we can begin our audit and to discuss the assistance to be provided by the City’s staff.
 Hold brainstorming sessions with engagement team members to discuss the susceptibility of the City’s financial statements to material misstatement and fraud.  Review and evaluate the City’s accounting and reporting processes by reviewing the prior year's audit workpapers, any City-prepared documents such as budgets, in-house financial reports, policies and procedures manuals, minutes of governance meetings, etc., and by using various analytical procedures. Analytical procedures will enhance our understanding of the City and will help us identify areas that may need further assessment and additional testing.  Review and retain copies of any pertinent local, state, and federal statutes, regulations, or charters that apply to the City.
 Evaluate the design of controls that are relevant to the audit by obtaining a thorough understanding of the City’s internal controls over financial reporting and compliance by documenting key internal control components, utilizing questionnaires, walkthroughs, inquiring of the City’s personnel, and observing and reviewing key supporting documentation (a more thorough explanation of this process is discussed later in the technical proposal).
 Test controls, if control risk is to be assessed below maximum, by selecting a sample of transactions within the audit area being tested and reviewing supporting documentation to determine whether the relevant controls are in place and functioning properly.  Document and review with management, any findings noted during the testing of internal controls and provide a preliminary management letter that will include our recommendations for improving any weaknesses in operations. The letter will also include suggestions for improving the efficiency of the City’s operations.

CITY OF YORBA LINDA

PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
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Proposed audit approach (continued)
 Utilize our powerful audit data analytic software allowing us to analyze large amounts of data in seconds and focusing on areas/transactions that are red flagged.

In addition, we will perform the following procedures related to IT General Controls that “touch” financial data:
 Security access (including physical) controls: evaluate the general system security settings and password parameters; evaluate the process for adding, deleting, and changing security access; evaluate the access capabilities of various types of users; evaluate access controls to networks and financial applications; evaluate access controls related to data files; and evaluate physical access to networks, servers, etc.
 Computer operations: Evaluate backup and recovery processes and review processes of identifying and handling operational problems.
 System development and system changes: Evaluate processes related to system development and system changes (if applicable).
 Application testing: We will determine if the testing of application controls is deemed necessary based on our professional judgment in the planning stages of the engagement.

This phase of the engagement for the audit will be performed by the audit senior and two/three staff accountants with direct supervision by the audit manager and partner.

Segment 2 - Year-end testing - substantive testing
During this phase of the audit, our principal objectives will be to assess the risk of material misstatement at the financial statement level and specific assertions, design overall responses to assessed risks and further audit procedures, perform substantive tests, and complete the audit and evaluate audit findings, if applicable.

To achieve the desired objectives of this phase of the audit, we will:
 Identify significant risks and develop a detailed audit plan using the results in Segment 1.  Design substantive tests of account balances designed and modified specifically for the City’s operations and assessed level of risk. Substantive procedures will consist of testing material balance sheet accounts, material revenue and expenditure/expense accounts along with various analytical procedures as deemed necessary. In addition, various accounts may be confirmed with outside parties (cash, investments, etc.).
 Determine whether our testing supports the assessed level of risk initially assigned at the financial statement level and at the assertion level.

This phase of the engagement for the audit will be performed by the senior accountant and two/three staff accountants with direct supervision by the audit manager and partner.

If any proposed audit adjustments are noted during this phase, we will discuss and explain them, in detail, with the appropriate level of management prior to posting.

CITY OF YORBA LINDA

PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
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Proposed audit approach (continued)
Segment 3 - Reporting - report preparation/audit conclusion (workpaper review) During this phase of the audit, our principal objectives will be to evaluate whether the financial statements, taken as a whole, are free from material misstatement and form an opinion(s) and issue our report.

In order to achieve the desired objectives of this phase of the audit, we will:
 Determine whether, based on our substantive testing and other procedures, the financial statements, taken as a whole, are free of material misstatement. This will provide the basis for our opinion(s).  Review all audit workpapers to ensure that the audit was performed in accordance with the required standards (GAAS, GAGAS, etc.) and prepare drafts of all required reports by the agreed-upon dates.  Conduct an independent review of the financial statement draft by the engagement’s quality control partner and issue all reports by the agreed-upon dates.

This phase of the engagement will be performed by the audit senior and one staff accountant with direct supervision by the audit manager and partner. In addition, the engagement’s quality control partner will perform a detailed quality control review of the financial statements.

The above procedures are a general list of procedures to be performed. After our initial review of the City and our detailed risk assessment, we will customize the engagement and gear it towards the needs of the City and the audit itself. In doing so, we will determine which procedures to perform relative to our risk assessment.

All our audits are customized to each entity, helping to ensure a complete, effective, and efficient audit. The foundation of the above approach is based on open communication coupled with a strong knowledge of the City's operations and detailed planning at the initial stages of the audit.

Our firm is dedicated to performing a timely audit engagement. Prior to the start of the audit, we will meet with City staff and decide on adequate timeframes, agreed upon by both the City and us, for the performance of the audit and the release of the financial statements. We will dedicate the necessary resources to meet any agreed upon time frames.

Level of staff and approximate number of hours assigned to each segment Segment Partner Manager Senior Staff Total
Segment 1 14 6 46 76 142
Segment 2 22 11 73 100 206
Segment 3 20 14 64 24 122
Totals 56 31 183 200 470

CITY OF YORBA LINDA

PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
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Proposed audit approach (continued)
Proposed audit timing
 Entrance
conference
to meet with
management
for pre-audit
planning.
 Preliminary
risk
assessment
procedures.
 Meet with
Finance
Audit
Committee
Anticipated timing of each segment
May September October/November
 Obtain an understanding of
systems, internal controls,
and current-year issues.
 Assess and evaluate design
and implementation of key
internal controls (including
IT related).
 Perform tests of internal
controls as needed.
 Identify control deficiencies.
 Perform detailed risk
assessment procedures.
 Draft internal control
comment letter.
 Develop detailed audit plan
- provide management with
a detailed listing of items
needed to perform the audit,
including the timing of when
items are needed.
 Perform substantive audit
fieldwork, including
substantive analytical
procedures.
 Consider whether audit
evidence is sufficient to
form an opinion.
 Conduct exit conference
with management to
discuss proposed entries,
internal control issues, etc.
 Determine whether, based
on our substantive testing
and other procedures, the
financial statements, taken
as a whole, are free of
material misstatement.
 Review all workpapers.
 Evaluate financial
statements and note
disclosures.
 Perform final analytical
procedures.
 Draft required reports.
 Issue final required reports
by or before agreed upon
date.
 Meet with the Finance
Audit Committee.

Segment 1 -
Planning/internal
control
Segment 2 -
Substantive
testing/analysis
Segment 3 -
Report
preparation/work
paper review
Audit planning

CITY OF YORBA LINDA

PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
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Proposed audit approach (continued)
Sample sizes
Our sample sizes will be determined in accordance with the AICPA's Audit and Accounting Guide, Audit Sampling, and will be selected using professional judgment as permitted by SAS No. 111: Amendment to Statement on Auditing Standards No. 39, Audit Sampling. Our methods are designed to provide the most audit coverage without expending excess time. Our sample sizes will depend upon our preliminary assessment of control risk, our planned substantive testing and analytical procedures as well as our professional judgement.

Computer technology in the audit (use of EDP software)
Our firm has adopted a paperless audit approach. Using our engagement software, all audit team members are linked to each other using a local router which enables them to share information at an almost real-time speed. In addition, once your trial balances and financial statements are entered into our software, we are able to observe your statements in the field allowing us to notice any variances and address them at your office. With this in mind, we would prefer all audit information in an electronic format, particularly trial balances and general ledgers. If electronic formatting is not available, all audit teams have portable scanners and printers while on location during fieldwork. In addition, we can access our accounting and auditing resources through either a wireless or wired internet connection. We link the ACFR schedules directly to our audit software trial balances, and as result, we can provide the City with fund financial statements almost immediately after importing the trial balances. Additionally, journal entries are easy to post to the ACFR schedules and the risk of data entry error is minimized. We can provide the City with our audited trial balances which show the coding of the ACFR schedules for ease of review for City staff. These reports show each account coded to a specific ACFR line item as well as journal entries posted during the audit.

Intelligent audit technology
Our audits are designed to be intelligent using our powerful audit software tools (Engagement and Teammate Analytics). In addition, all audit team members are linked to each other using wireless connections which enables them to share information at an almost real-time speed. Below are some of the benefits of our audit technologies:
 We utilize Teammate Analytics, a suite of more than 150 dynamic Computer Aided Audit Tools (CAATs). This allows us to analyze large amounts of data in seconds. Using data received directly from the City, we can perform the following: search for duplicate checks, detect transactions occurring on holidays/weekends or during unusual hours, perform Benford’s Law analysis, and identify instances when a vendor has issued multiple invoices with sequential references along with many other tests. The software empowers our audit teams with the ability to perform powerful, meaningful data analysis which will build upon our other value-added services.
 We can create our own analytical schedules allowing for easy analysis of current balances to prior year balance, current vs budget balance, thus reducing significant City staff time.  Once your trial balances and financial statements are entered into our software, we can observe your financial statements in the field allowing us to notice any variances and address them immediately.  We link the financial statement schedules directly to our audit software trial balances, and as a result, we can provide the City with fund financial statements almost immediately after importing the trial balances.
 We can provide the City with our audited trial balances which show the coding of the financial statement schedules for ease of review for City staff. These reports show each account coded to a specific financial statement line item/function as well as journal entries posted during the audit.

CITY OF YORBA LINDA

PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
-22-
Proposed audit approach (continued)
Analytical procedures
In order to properly utilize analytical procedures, industry background and knowledge are needed. With our firm’s long history and qualified staff, we believe we have the necessary knowledge and experience to effectively apply analytical procedures. We will utilize analytical review procedures throughout our audit of the City.
 During the interim phase of our audit, we will compare current and prior year unadjusted balances to determine which areas may need additional analysis; we will also compare current year actual amounts to the City’s annual budget (both original and adopted).  During the final phase of our audit, we will perform procedures like those mentioned above, as well as compare certain financial ratios for current and prior years. We will also conduct certain “reasonableness” tests. Any significant variances are investigated further through inquiry and other substantive testing as deemed necessary until resolved to our satisfaction.  Finally, after we have completed our fieldwork, we will compare current and prior year audited balances, keeping in mind expected relationships obtained from our knowledge of the City, similar entities, and the general economic environment. In addition, we may choose to use various other analytical techniques such as trend analysis, etc.

Unlike other audit firms, we use analytical procedures to supplement our substantive testing, not supplant them.

Understanding of internal control over financial reporting Our approach to obtaining an understanding of the City’s internal control over financial reporting will be performed in accordance with professional standards as promulgated by the American Institute of Certified Public Accountants - our understanding will include the Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring. We will use customized procedures which we have developed internally to evaluate your internal control systems. By combining our customized procedures and our detailed knowledge of the City and its environment, we will be able to provide constructive feedback in areas we feel need improvement. In addition to our customized procedures, we will also perform the following:

Control Environment. Through inquiry of the City’s personnel, prompted by questionnaires, personal knowledge, and review of the minutes of the governing body meetings, we will obtain an understanding of management’s and the governing body’s attitudes, awareness, and actions concerning the control environment, focusing on the substance of the controls rather than their form.

Risk Assessment. Through inquiry of the City’s personnel and the use of questionnaires, we will obtain sufficient knowledge of the City’s risk assessment process to understand how management considers risks relevant to financial reporting objectives and decides upon actions to address those risks. This will include understanding how management identifies risks, estimates the significance of these risks, assesses the likelihood of their occurrence, and relates them to financial reporting.

Control Activities. Certain control procedures will be documented during our analysis of the control environment and the accounting system. However, many specific control procedures will still need to be documented that will focus primarily on the City’s major transaction cycles. As mentioned above, we will test the City’s control procedures on which we intend to rely on for safeguarding assets from unauthorized use or disposition and detecting/preventing unauthorized transactions. Any flow charts, organizational charts and any other manuals, programs, and financial and management information systems will be analyzed during this process.

CITY OF YORBA LINDA

PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
-23-
Proposed audit approach (continued)
Information and Communication. Through inquiry of the City’s personnel, we will identify the major types of transactions engaged in by the City. We will become familiar with the treatment of those transactions, including how the transactions are initiated, the related accounting records, and the manner of processing the transactions. Finally, we will obtain an understanding of the City’s financial reporting process used to prepare financial reports, including the approaches used in making accounting estimates and disclosures.

Monitoring. Through inquiry of the City’s personnel and the use of questionnaires, we will obtain sufficient knowledge of the major types of activities the City uses to monitor internal control over financial reporting. We will also determine how those activities are used to initiate corrective actions.

Approach in determining applicable laws and regulations We understand the importance of laws and regulations in planning an audit of a local governmental entity and design all our audits to ensure we test transactions for compliance. As part of our audit process, our audit team will obtain an understanding of the laws and regulations that will have a direct and material effect on the City’s financial statements. In determining which laws and regulations are applicable to the City’s financial statement audit, we will consult the following sources:
 AICPA Audit and Accounting Guide, Audits of State and Local Governments  California Government Code (investments, GANN limit requirements, etc.)  Applicable State of California laws
 U.S. Government Accountability Office’s Government Auditing Standards (The Yellow Book), latest revision
 Applicable contracts/grants of the City
 Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (OMB Uniform Guidance)
After consulting the applicable sources, we will design our audit to provide reasonable assurance of detecting material instances of noncompliance while continuing to refer to the applicable compliance guideline to ensure changes in compliance are not missed.

Approach in drawing samples for compliance testing
Our approach to be taken in drawing audit samples for purposes of tests of compliance will depend on the number of transactions, the amounts of financial assistance provided (as applicable), and the City’s internal controls over the respective programs. Our audits are designed to ensure we will select samples that will provide sufficient evidence of the City’s compliance with the laws and regulations that will have a material effect on compliance with laws and regulations.

Evaluation of internal controls and management letter comments In connection with each audit, a comprehensive review of internal controls over financial reporting will be performed. Our firm uses customized internal control questionnaires, information technology questionnaires and narratives to gain an understanding of the internal control process during the audit process. If we identify any weaknesses and after discussion with the appropriate City staff, we will submit a management comment letter which will identify weaknesses observed during the audit process. The management comment letter will provide our recommendation for correction and we will also provide management with the opportunity to comment on our findings.

CITY OF YORBA LINDA

PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
-24-
Proposed audit approach (continued)
There are three classifications of internal control deficiencies. We will work carefully with your staff to ensure the correct classification of any identified internal control deficiencies. The three classifications are as follows:
 Control deficiency – a minor internal control deficiency that can be communicated either verbally or in writing to management.
 Significant deficiency – a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance, and must be communicated in writing.
 Material weakness – a deficiency, or a combination of deficiencies in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis, and must be communicated in writing to those charged with governance.

When we prepare internal control recommendations, we obtain a thorough understanding of the specific circumstances surrounding the findings and discuss the matters with management prior to drafting the letter.

We work with your staff to ensure that the recommendation is reasonable and practical to implement.

Effect of COVID-19 on our audits
The COVID-19 pandemic led to most of our audits being performed remotely in 2020 and 2021. We were highly flexible with our clients and were able to perform almost all our audits remotely unless the clients requested a limited staff presence on-site. No matter how the pandemic continues to develop in California, we are prepared and able to continue serving our clients remotely, and even on-site with the appropriate precautions.

Auditing in a remote environment
The availability and use of technology has had a significant impact on the accounting and auditing profession, allowing us to provide professional services across longer distances and more timely than ever before. We have continued to evolve our ability to serve our clients remotely throughout the COVID-19 pandemic and have experienced new efficiencies for both auditor and auditee. We anticipate continuing to perform substantially all our audit work remotely and will work with the City to maximize the remote efficiencies using technology. If the City would like members of the audit team on-site, we will work with City management on determining an acceptable staffing level.

We maintain regular and routine contact with our clients throughout the audit planning, fieldwork, and conclusion phases of the audit with the use of email, phone calls, secure portals, video conferencing, project tracking schedules, and any other means necessary to ensure the timely completion of the audit by any agreed-upon deadlines. Our audit team is very responsive to our clients and we encourage our clients to connect with us throughout the year for any matters that may affect the audit or of a general accounting nature.

We have found this to be mutually beneficial for both our clients and the annual audit work.

CITY OF YORBA LINDA

PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
-25-
Identification of anticipated potential audit problems
GASBS implementation
One potential problem could be the implementation of any future Governmental Accounting Standards Board Statements. With our deep understanding of governmental accounting and auditing, constant training, and broad resources, we do not anticipate any issues during a GASB implementation. Our approach to any GASB statement implementation would be as follows: gain a thorough understanding of the pronouncement; determine applicability to the City; if applicable, discuss the statement and how it will affect the City with City staff; and provide guidance to City staff on the accounting and financial reporting implications.

COVID-19 considerations
In addition, we will consider the following items related to the pandemic:
 Any changes in internal control procedures due to City staff working remotely, staff reductions, including related IT changes.
 Valuation issues related to investments as well as accounts receivable balances.  Pandemic related grant funding (FEMA grants, CARES Act funding, ARPA funding received directly from the Federal government and amounts passed through from the State and/or counties).  The effects of reduced revenues, staffing, etc. on budget vs. actual comparisons.

Attachment A

RECENT GOVERNMENT CLIENTS SERVED

CSMFO/
GFOA Successor Housing
Government Client Years Served Awards Agency Authority

City of El Cajon 06/30/07 to 06/30/21 Yes Yes Yes
City of Exeter 06/30/17 to 06/30/21
City of Woodlake 06/30/17 to 06/30/21
Town of Yucca Valley 06/30/08 to 06/30/21 Yes Yes Yes
City of La Verne 06/30/11 to 06/30/21 Yes Yes Yes
City of San Jacinto 06/30/11 to 06/30/21 Yes Yes
City of Twentynine Palms 06/30/11 to 06/30/21 Yes Yes Yes City of La Mesa 06/30/11 to 06/30/21 Yes Yes
City of Menifee 06/30/14 to 06/30/21 Yes
City of San Marcos 06/30/14 to 06/30/21 Yes Yes Yes
City of Redondo Beach 06/30/12 to 06/30/16 Yes Yes Yes
City of Loma Linda 06/30/13 to 06/30/21 Yes Yes Yes
City of Sierra Madre 06/30/12 to 06/30/21 Yes Yes Yes
Successor Agency to the County of SB 06/30/14 to 06/30/21 City of Hawthorne 06/30/16 to 06/30/21 Yes Yes Yes
City of West Covina 06/30/16 to 06/30/20 Yes Yes Yes
City of Aliso Viejo 06/30/16 to 06/30/21 Yes No No
City of Claremont 06/30/16 to 06/30/21 Yes Yes Yes
City of Thousand Oaks 06/30/18 to 06/30/21 Yes Yes Yes
City of South Pasadena 06/30/18 to 06/30/20 Yes Yes
City of Rolling Hills Estates 06/30/19 to 06/30/21 Yes
City of Poway 06/30/14 to 06/30/19 Yes Yes Yes
City of Capitola 06/30/12 to 06/30/18 Yes Yes Yes
City of Fillmore 06/30/08 to 06/30/18 Yes Yes Yes
City of Chino 06/30/11 to 06/30/16 Yes Yes Yes
City of Rosemead 06/30/11 to 06/30/17 Yes Yes Yes
City of Moorpark 06/30/12 to 06/30/17 Yes Yes Yes
City of Calabasas 06/30/20 to 06/30/21 Yes Yes Yes
City of Lawndale 06/30/20 to 06/30/21 Yes Yes Yes
City of San Bernardino 06/30/20 to 06/30/21 Yes Yes Yes Town of Windsor 06/30/19 to 06/30/20 Yes Yes
City of Ojai 06/30/20 to 06/30/21 Yes Yes
City of Moreno Valley 06/30/20 to 06/30/21 Yes Yes Yes
City of Beaumont 06/30/20 to 06/30/21 Yes Yes
City of Imperial Beach 06/30/21
City of San Dimas 06/30/21

Attachment A
(continued)
RECENT GOVERNMENT CLIENTS SERVED (continued)

CSMFO/
GFOA Successor Housing
Government Client Years Served Awards Agency Authority

Crestline Village Water District 04/30/96 to 04/30/21
Crestline-Lake Arrowhead Water 06/30/98 to 06/30/21
San Bernardino Valley Muni Water District 06/30/04 to 06/30/21 Elsinore Valley Municipal Water District 06/30/15 to 06/30/21 Yes Ventura Regional Sanitation District 06/30/07 to 06/30/19 Yes Saticoy Sanitary District 06/30/07 to 06/30/19
Pine Cove Water District 06/30/10 to 06/30/21
Western Municipal Water District 06/30/11 to 06/30/16 Yes WRCRWA 06/30/11 to 06/30/16
Vista Irrigation District 06/30/11 to 06/30/16 Yes
Idyllwild Water District 06/30/11 to 06/30/21
Vallecitos Water District 06/30/15 to 06/30/18 Yes
Big Bear Area Regional Wastewater 06/30/12 to 06/30/21 Yes Beaumont Basin Watermaster 06/30/13 to 06/30/20
Mojave Water Agency 06/30/19 to 06/30/21
Costa Mesa Sanitary District 06/30/15 to 06/30/17 Yes
Beaumont Cherry Valley Water District 12/31/17 to 12/31/20 Yes United Water Conservation Agency 06/30/15 to 06/30/19 Yes Inland Empire Resource Cons. District 06/30/04 to 06/30/16 Rosamond Community Services District 06/30/15 to 06/30/21 Rossmoor Community Services District 06/30/05 to 06/30/21 Rim of the World Park & Rec. District 06/30/06 to 06/30/21 Ventura County Regional Energy 06/30/07 to 06/30/19
Heartlands Communications Fac Auth 06/30/07 to 06/30/21 Heartlands Fire Training Authority 06/30/07 to 06/30/21 Consolidated Fire Agencies 06/30/14 to 06/30/21
Riverside County Habitat Con. Agency 06/30/15 to 06/30/21 Santa Ana Watershed Association 12/31/09 to 12/31/18
Capistrano Bay Community Services
District 06/30/13 to 06/30/21

Ventura County Public Fin Authority 06/30/12 to 06/30/21 Nipomo Community Services District 06/30/16 to 06/30/21 Yes SBIAA 06/30/17 to 06/30/21
West Valley San Bernardino Water
District 06/30/17 to 06/30/19

WRCOG 06/30/17 to 06/30/21 Yes
San Diego Workforce Partnership 06/30/16 to 06/30/21
Rubidoux Community Services District 06/30/16 to 06/30/21

Attachment A
(continued)
RECENT GOVERNMENT CLIENTS SERVED (continued)

CSMFO/
GFOA Successor Housing
Government Client Years Served Awards Agency Authority

CSUSB - Student Union 06/30/05 to 06/30/19
CSUSB - Associated Students Inc. 06/30/10 to 06/30/19
CSUSB - Philanthropic Foundation 06/30/11 to 06/30/19
CSUSB - University Enterprise Corp. 06/30/11 to 06/30/19 Helendale Community Services District 06/30/10 to 06/30/18 Conejo Recreation and Park District 06/30/19 to 06/30/21 Upper San Gabriel Valley MWD 06/30/19 to 06/30/21
March Joint Powers Authority 06/30/19 to 06/30/21
Chino Basin Desalter Authority 06/30/19 06/30/21
Mountains Recreation and Conservation 06/30/19 to 06/30/21 Triunfo Sanitation 06/30/20 to 06/30/21
Yucca Valley Airport 06/30/20 to 06/30/21
Resource Conservation District of the
Santa Monica Mountains 06/30/15 to 06/30/21
North County Dispatch 06/30/19 to 06/30/21
West Basin Municipal Water District 06/30/20 to 06/30/21 Mission Springs Water District 06/30/20 to 06/30/21
Palos Verdes Transit Authority 06/30/19 to 06/30/21
San Bernardino Valley Water
Conservation District 06/30/17 to 06/30/20
Riverside County Regional Park &
Open Space District 06/30/16 to 06/30/20

Running Springs Water District Accounting support
Phelan Pinon Hills Community Services
District Accounting support
City of Canyon Lake Accounting support
City of Rolling Hills Accounting support

1 CITY OF YORBA LINDA

PROFESSIONAL SERVICES AGREEMENT
FOR

AUDIT SERVICES

1. PARTIES AND DATE.

This Agreement is made and entered into this 3rd day of May, 2022, by and between the City of Yorba Linda, a municipal organization organized under the laws of the State of California with its principal place of business at 4845 Casa Loma Avenue, Yorba Linda, California 92886 (“City”) and Rogers, Anderson, Malody & Scott, LLP, a limited liability company, with its principal place of business at 735 E. Carnegie Drive, Suite 100, San Bernardino, CA 92408 (“Consultant”). City and Consultant are sometimes individually referred to herein as “Party” and collectively as “Parties.”

2. RECITALS.

2.1 Consultant.

Consultant desires to perform and assume responsibility for the provision of professional audit services required by the City on the terms and conditions set forth in this Agreement. Consultant represents that it is experienced in providing professional audit services to public clients and is licensed in the State of California.

2.2 Project.

City desires to engage Consultant to render such services for the City’s annual financial statement audit and related items outlined in Section 3.1 (“Project”) as set forth in this Agreement.

3. TERMS.

3.1 Scope of Services and Term.

3.1.1 General Scope of Services. Consultant promises and agrees to furnish to the City all labor, materials, tools, equipment, services, and incidental and customary work necessary to fully and adequately supply the professional audit services necessary for the Project (“Services”). The Services are more particularly described in Exhibit “A” attached hereto and incorporated herein by reference. All Services shall be subject to, and performed in accordance with, this Agreement, the exhibits attached hereto and incorporated herein by reference, and all applicable local, state and federal laws, rules and regulations.

2 3.2 Responsibilities of Consultant.

3.2.1 Control and Payment of Subordinates; Independent Contractor.

The Services shall be performed by Consultant or under its supervision. Consultant will determine the means, methods and details of performing the Services subject to the requirements of this Agreement. City retains Consultant on an independent contractor basis and not as an employee. Consultant retains the right to perform similar or different services for others during the term of this Agreement. Any additional personnel performing the Services under this Agreement on behalf of Consultant shall also not be employees of City and shall at all times be under Consultant’s exclusive direction and control. Consultant shall pay all wages, salaries, and other amounts due such personnel in connection with their performance of Services under this Agreement and as required by law. Consultant shall be responsible for all reports and obligations respecting such additional personnel, including, but not limited to: social security taxes, income tax withholding, unemployment insurance, disability insurance, and workers’ compensation insurance.

3.2.2 Schedule of Services. Consultant shall perform the Services expeditiously, within the term of this Agreement, and in accordance with the Proposed Audit Timing set forth in Exhibit “B” attached hereto and incorporated herein by reference. Consultant represents that it has the professional and technical personnel required to perform the Services in conformance with such conditions.

In order to facilitate Consultant’s conformance with the Schedule, City shall respond to Consultant’s submittals in a timely manner. Upon request of City, Consultant shall provide a more detailed schedule of anticipated performance to meet the Schedule of Services.

3.2.3 Conformance to Applicable Requirements. All work prepared by Consultant shall be subject to the approval of City.

3.2.4 Substitution of Key Personnel. Consultant has represented to City that certain key personnel will perform and coordinate the Services under this Agreement. Should one or more of such personnel become unavailable, Consultant may substitute other personnel of at least equal competence upon written approval of City. In the event that City and Consultant cannot agree as to the substitution of key personnel, City shall be entitled to terminate this Agreement for cause. As discussed below, any personnel who fail or refuse to perform the Services in a manner acceptable to the City, or who are determined by the City to be uncooperative, incompetent, a threat to the adequate or timely completion of the Project or a threat to the safety of persons or property, shall be promptly removed from the Project by the Consultant at

3.1.2 Term. The term of this Agreement shall be from May 3, 2022, to June 30, 2024, unless earlier terminated as provided herein, and cover the audits for fiscal years 2021/22, 2022/23, and 2023/24. The City shall have the unilateral option, at its sole discretion, to renew this Agreement annually for no more than two additional oneyear terms to cover the audits for fiscal years 2024/25, and 2025/26. Consultant shall complete the Services within the term of this Agreement, and shall meet any other established schedules and deadlines.

3 the request of the City. The key personnel for performance of this Agreement are as follows: Peter George.

3.2.5 City’s Representative. The City hereby designates the Finance Director / City Treasurer, or his or her designee, to act as its representative for the performance of this Agreement (“City’s Representative”). City’s Representative shall have the power to act on behalf of the City for all purposes under this Contract.

Consultant shall not accept direction or orders from any person other than the City’s Representative or his or her designee.

3.2.6 Consultant’s Representative. Consultant hereby designates Terry Shea, CPA, or his or her designee, to act as its representative for the performance of this Agreement (“Consultant’s Representative”). Consultant’s Representative shall have full authority to represent and act on behalf of the Consultant for all purposes under this Agreement. The Consultant’s Representative shall supervise and direct the Services, using his best skill and attention, and shall be responsible for all means, methods, techniques, sequences and procedures and for the satisfactory coordination of all portions of the Services under this Agreement.

3.2.7 Coordination of Services. Consultant agrees to work closely with City staff in the performance of Services and shall be available to City’s staff, consultants and other staff at all reasonable times.

3.2.8 Standard of Care; Performance of Employees. Consultant shall perform all Services under this Agreement in a skillful and competent manner, consistent with the standards generally recognized as being employed by professionals in the same discipline in the State of California. Consultant represents and maintains that it is skilled in the professional calling necessary to perform the Services.

Consultant warrants that all employees and subconsultants shall have sufficient skill and experience to perform the Services assigned to them. Finally, Consultant represents that it, its employees and subconsultants have all licenses, permits, qualifications and approvals of whatever nature that are legally required to perform the Services, including a City Business License, and that such licenses and approvals shall be maintained throughout the term of this Agreement. As provided for in the indemnification provisions of this Agreement, Consultant shall perform, at its own cost and expense and without reimbursement from the City, any services necessary to correct errors or omissions which are caused by the Consultant’s failure to comply with the standard of care provided for herein. Any employee of the Consultant or its subconsultants who is determined by the City to be uncooperative, incompetent, a threat to the adequate or timely completion of the Project, a threat to the safety of persons or property, or any employee who fails or refuses to perform the Services in a manner acceptable to the City, shall be promptly removed from the Project by the Consultant and shall not be re-employed to perform any of the Services or to work on the Project.

3.2.9 Laws and Regulations. Consultant shall keep itself fully informed of and in compliance with all local, state and federal laws, rules and regulations in any manner affecting the performance of the Project or the Services, including all Cal/OSHA

5 under the Agreement and delete any exclusions that may potentially affect the work to be performed (for example, any exclusions relating to lead, asbestos, pollution, testing, underground storage tanks, laboratory analysis, soil work, etc.).

If coverage is written on a claims-made basis, the retroactive date shall precede the effective date of the initial Agreement and continuous coverage will be maintained or an extended reporting period will be exercised for a period of at least three (3) years from termination or expiration of this
Agreement.
(d) Workers' Compensation: Workers' Compensation
Insurance, as required by the State of California and
Employer's Liability Insurance with a limit of not less than $1,000,000 per accident for bodily injury and disease.

3.2.10.3 Endorsements. Required insurance policies shall not be in compliance if they include any limiting provision or endorsement that has not been submitted to the City for approval.
(A) The policy or policies of insurance required by Section

3.2.10.2 (a) Commercial General Liability shall be endorsed to provide the following:
(1) Additional Insured: The City, its officials, officers, employees, agents, and volunteers shall be additional
insureds with regard to liability and defense of suits or claims arising out of the performance of the Agreement.

Additional Insured Endorsements shall not (1) be restricted to "ongoing operations"; (2) exclude "contractual liability"; (3) restrict coverage to "sole" liability of Consultant; or (4) contain any other exclusions contrary to the Agreement. (2) Cancellation: Required insurance policies shall not be canceled or the coverage reduced until a thirty (30) day written notice of cancellation has been served upon the City except ten (10) days shall be allowed for non-payment of premium.
(B) The policy or policies of insurance required by Section

3.2.10.2 (b) Automobile Liability and (c) Professional Liability shall be endorsed to provide the following:

6 (1) Cancellation: Required insurance policies shall not be canceled or the coverage reduced until a thirty (30) day written notice of cancellation has been served upon the City except ten (10) days shall be allowed for non-payment of premium.
(C) The policy or policies of insurance required by Section

3.2.10.2 (d) Workers' Compensation shall be endorsed to provide the following:
(1) Waiver of Subrogation: A waiver of subrogation stating that the insurer waives all rights of subrogation against the indemnified parties.
(2) Cancellation: Required insurance policies shall not be canceled or the coverage reduced until a thirty (30) day written notice of cancellation has been served upon the City except ten (10) days shall be allowed for non-payment of premium.

3.2.10.4 Primary and Non-Contributing Insurance. All
insurance coverages shall be primary and any other insurance, deductible, or selfinsurance maintained by the indemnified parties shall not contribute with this primary insurance. Policies shall contain or be endorsed to contain such provisions.

3.2.10.5 Waiver of Subrogation. Required insurance
coverages shall not prohibit Consultant from waiving the right of subrogation prior to a loss. Consultant shall waive all subrogation rights against the indemnified parties.

Policies shall contain or be endorsed to contain such provisions.

3.2.10.6 Deductible. Any deductible or self-insured retention must be approved in writing by the City and shall protect the indemnified parties in the same manner and to the same extent as they would have been protected had the policy or policies not contained a deductible or self-insured retention.

3.2.10.7 Evidence of Insurance. The Consultant, concurrently with the execution of the Agreement, and as a condition precedent to the effectiveness thereof, shall deliver either certified copies of the required policies, or original certificates and endorsements on forms approved by the City. The certificates and endorsements for each insurance policy shall be signed by a person authorized by that insurer to bind coverage on its behalf. At least fifteen (15 days) prior to the expiration of any such policy, evidence of insurance showing that such insurance coverage has been renewed or extended shall be filed with the City. If such coverage is cancelled or reduced, Consultant shall, within ten (10) days after receipt of written notice of such cancellation or reduction of coverage, file with the City evidence of insurance showing that the required insurance has been reinstated or has been provided through another insurance company or companies.

7 3.2.10.8 Failure to Maintain Coverage. Consultant agrees to suspend and cease all operations hereunder during such period of time as the required insurance coverage is not in effect and evidence of insurance has not been furnished to the City. The City shall have the right to withhold any payment due Consultant until Consultant has fully complied with the insurance provisions of this Agreement.

In the event that the Consultant's operations are suspended for failure to maintain required insurance coverage, the Consultant shall not be entitled to an extension of time for completion of the Services because of production lost during suspension.

3.2.10.9 Acceptability of Insurers. Each such policy shall be from a company or companies with a current A.M. Best's rating of no less than A:VII and authorized to do business in the State of California, or otherwise allowed to place insurance through surplus line brokers under applicable provisions of the California Insurance Code or any federal law.

3.2.10.10 Insurance for Subconsultants. All Subconsultants shall be included as additional insureds under the Consultant's policies, or the Consultant shall be responsible for causing Subconsultants to purchase the appropriate insurance in compliance with the terms of these Insurance Requirements, including adding the City as an Additional Insured to the Subconsultant's policies.

3.2.11 Safety. Consultant shall execute and maintain its work so as to avoid injury or damage to any person or property. In carrying out its Services, the Consultant shall at all times be in compliance with all applicable local, state and federal laws, rules and regulations, and shall exercise all necessary precautions for the safety of employees appropriate to the nature of the work and the conditions under which the work is to be performed. Safety precautions as applicable shall include, but shall not be limited to: (A) adequate life protection and life saving equipment and procedures; (B) instructions in accident prevention for all employees and subconsultants, such as safe walkways, scaffolds, fall protection ladders, bridges, gang planks, confined space procedures, trenching and shoring, equipment and other safety devices, equipment and wearing apparel as are necessary or lawfully required to prevent accidents or injuries; and (C) adequate facilities for the proper inspection and maintenance of all safety measures.

3.3 Fees and Payments.

3.3.1 Compensation. Consultant shall receive compensation, including authorized reimbursements, for all Services rendered under this Agreement at the rates set forth in Exhibit ”C” attached hereto and incorporated herein by reference. The total compensation shall not exceed THREE HUNDRED AND TWELVE THOUSAND FIVE HUNDRED DOLLARS ($312,500) without written approval of the City’s Finance Director / City Treasurer. Extra Work may be authorized, as described below, and if authorized, will be compensated at the rates and manner set forth in this Agreement.

8 3.3.2 Payment of Compensation. Consultant shall submit to City a monthly itemized statement which indicates work completed and hours of Services rendered by Consultant. The statement shall describe the amount of Services and supplies provided since the initial commencement date, or since the start of the subsequent billing periods, as appropriate, through the date of the statement. City shall, within 45 days of receiving such statement, review the statement and pay all approved charges thereon.

3.3.3 Reimbursement for Expenses. Consultant shall not be reimbursed for any expenses unless authorized in writing by City.

3.3.4 Extra Work. At any time during the term of this Agreement, City may request that Consultant perform Extra Work. As used herein, “Extra Work” means any work which is determined by City to be necessary for the proper completion of the Project, but which the parties did not reasonably anticipate would be necessary at the execution of this Agreement. Consultant shall not perform, nor be compensated for, Extra Work without written authorization from City’s Representative.

3.3.5 Rate Increases. In the event that this Agreement is renewed pursuant to Section 3.1.2, the rates set forth in Exhibit “C” shall apply.

3.4 Accounting Records.

3.4.1 Maintenance and Inspection. Consultant shall maintain complete and accurate records with respect to all costs and expenses incurred under this Agreement. All such records shall be clearly identifiable. Consultant shall allow a representative of City during normal business hours to examine, audit, and make transcripts or copies of such records and any other documents created pursuant to this Agreement. Consultant shall allow inspection of all work, data, documents, proceedings, and activities related to the Agreement for a period of three (3) years from the date of final payment under this Agreement.

3.5 General Provisions.

3.5.1 Termination of Agreement.

3.5.1.1 Grounds for Termination. City may, by written notice to Consultant, terminate the whole or any part of this Agreement at any time and without cause by giving written notice to Consultant of such termination, and specifying the effective date thereof, at least seven (7) days before the effective date of such termination. Upon termination, Consultant shall be compensated only for those services which have been adequately rendered to City, and Consultant shall be entitled to no further compensation. Consultant may not terminate this Agreement except for cause.

3.5.1.2 Effect of Termination. If this Agreement is terminated as provided herein, City may require Consultant to provide all finished or unfinished Documents and Data and other information of any kind prepared by Consultant in connection with the performance of Services under this Agreement. Consultant shall be

9 required to provide such document and other information within fifteen (15) days of the request.

3.5.1.3 Additional Services. In the event this Agreement is terminated in whole or in part as provided herein, City may procure, upon such terms and in such manner as it may determine appropriate, services similar to those terminated.

3.5.2 Delivery of Notices. All notices permitted or required under this Agreement shall be given to the respective parties at the following address, or at such other address as the respective parties may provide in writing for this purpose:

Consultant:

Terry Shea, CPA / Partner
Rogers, Anderson, Malody & Scott, LLP
735 E. Carnegie Drive, Suite 100
San Bernardino, CA 92408
City:

City of Yorba Linda
4845 Casa Loma Avenue
Yorba Linda, CA 92886
Attn: Finance Director / City Treasurer
Such notice shall be deemed made when personally delivered or when mailed, forty-eight (48) hours after deposit in the U.S. Mail, first class postage prepaid and addressed to the party at its applicable address. Actual notice shall be deemed adequate notice on the date actual notice occurred, regardless of the method of service.

3.5.3 Ownership of Materials and Confidentiality.

3.5.3.1 Documents & Data; Licensing of Intellectual Property.

This Agreement creates a non-exclusive and perpetual license for City to copy, use, modify, reuse, or sublicense any and all copyrights, designs, and other intellectual property embodied in plans, specifications, studies, drawings, estimates, and other documents or works of authorship fixed in any tangible medium of expression, including but not limited to, physical drawings or data magnetically or otherwise recorded on computer diskettes, which are prepared or caused to be prepared by Consultant under this Agreement (“Documents & Data”). Consultant shall require all subconsultants to agree in writing that City is granted a non-exclusive and perpetual license for any Documents & Data the subconsultant prepares under this Agreement. Consultant represents and warrants that Consultant has the legal right to license any and all Documents & Data. Consultant makes no such representation and warranty in regard to Documents & Data which were prepared by design professionals other than Consultant or provided to Consultant by the City. City shall not be limited in any way in

10 its use of the Documents and Data at any time, provided that any such use not within the purposes intended by this Agreement shall be at City’s sole risk.

3.5.3.2 Confidentiality. All ideas, memoranda, specifications, plans, procedures, drawings, descriptions, computer program data, input record data, written information, and other Documents and Data either created by or provided to Consultant in connection with the performance of this Agreement shall be held confidential by Consultant. Such materials shall not, without the prior written consent of City, be used by Consultant for any purposes other than the performance of the Services. Nor shall such materials be disclosed to any person or entity not connected with the performance of the Services or the Project. Nothing furnished to Consultant which is otherwise known to Consultant or is generally known, or has become known, to the related industry shall be deemed confidential. Consultant shall not use City’s name or insignia, photographs of the Project, or any publicity pertaining to the Services or the Project in any magazine, trade paper, newspaper, television or radio production or other similar medium without the prior written consent of City.

3.5.4 Cooperation; Further Acts. The Parties shall fully cooperate with one another, and shall take any additional acts or sign any additional documents as may be necessary, appropriate or convenient to attain the purposes of this Agreement.

3.5.5 Attorney’s Fees. If either party commences an action against the other party, either legal, administrative or otherwise, arising out of or in connection with this Agreement, the prevailing party in such litigation shall be entitled to have and recover from the losing party reasonable attorney’s fees and all other costs of such action.

3.5.6 Indemnification. Consultant shall defend, indemnify and hold the City, its officials, officers, employees, volunteers and agents free and harmless from any and all claims, demands, causes of action, costs, expenses, liability, loss, damage or injury, in law or equity, to property or persons, including wrongful death, in any manner arising out of or incident to any alleged acts, omissions, negligence or willful misconduct of Consultant, its officials, officers, employees, agents, subcontractors and subconsultants arising out of or in connection with the performance of the Services, the Project or this Agreement, including without limitation the payment of all consequential damages and attorneys fees and other related costs and expenses. Consultant shall defend, at Consultant’s own cost, expense and risk, any and all such aforesaid suits, actions or other legal proceedings of every kind that may be brought or instituted against City, its directors, officials, officers, employees, agents or volunteers.

Consultant shall pay and satisfy any judgment, award or decree that may be rendered against City or its directors, officials, officers, employees, agents or volunteers, in any such suit, action or other legal proceeding. Consultant shall reimburse City and its directors, officials, officers, employees, agents and/or volunteers, for any and all legal expenses and costs incurred by each of them in connection therewith or in enforcing the indemnity herein provided. Consultant’s obligation to indemnify shall not be restricted to insurance proceeds, if any, received by the City, its directors, officials, officers, employees, agents or volunteers.

11 3.5.7 Entire Agreement. This Agreement contains the entire Agreement of the parties with respect to the subject matter hereof, and supersedes all prior negotiations, understandings or agreements. This Agreement may only be modified by a writing signed by both parties.

3.5.8 Governing Law. This Agreement shall be governed by the laws of the State of California. Venue shall be in Orange County.

3.5.9 Time of Essence. Time is of the essence for each and every provision of this Agreement.

3.5.10 City’s Right to Employ Other Consultants. City reserves right to employ other consultants in connection with this Project.

3.5.11 Successors and Assigns. This Agreement shall be binding on the successors and assigns of the parties.

3.5.12 Assignment or Transfer. Consultant shall not assign, hypothecate, or transfer, either directly or by operation of law, this Agreement or any interest herein without the prior written consent of the City. Any attempt to do so shall be null and void, and any assignees, hypothecates or transferees shall acquire no right or interest by reason of such attempted assignment, hypothecation or transfer.

3.5.13 Construction; References; Captions. Since the Parties or their agents have participated fully in the preparation of this Agreement, the language of this Agreement shall be construed simply, according to its fair meaning, and not strictly for or against any Party. Any term referencing time, days or period for performance shall be deemed calendar days and not work days. All references to Consultant include all personnel, employees, agents, and subconsultants of Consultant, except as otherwise specified in this Agreement. All references to City include its elected officials, officers, employees, agents, and volunteers except as otherwise specified in this Agreement.

The captions of the various articles and paragraphs are for convenience and ease of reference only, and do not define, limit, augment, or describe the scope, content, or intent of this Agreement.

3.5.14 Amendment; Modification. No supplement, modification, or amendment of this Agreement shall be binding unless executed in writing and signed by both Parties.

3.5.15 Waiver. No waiver of any default shall constitute a waiver of any other default or breach, whether of the same or other covenant or condition. No waiver, benefit, privilege, or service voluntarily given or performed by a Party shall give the other Party any contractual rights by custom, estoppel, or otherwise.

3.5.16 No Third Party Beneficiaries. There are no intended third party beneficiaries of any right or obligation assumed by the Parties.

12 3.5.17 Invalidity; Severability. If any portion of this Agreement is declared invalid, illegal, or otherwise unenforceable by a court of competent jurisdiction, the remaining provisions shall continue in full force and effect.

3.5.18 Prohibited Interests. Consultant maintains and warrants that it has not employed nor retained any company or person, other than a bona fide employee working solely for Consultant, to solicit or secure this Agreement. Further, Consultant warrants that it has not paid nor has it agreed to pay any company or person, other than a bona fide employee working solely for Consultant, any fee, commission, percentage, brokerage fee, gift or other consideration contingent upon or resulting from the award or making of this Agreement. For breach or violation of this warranty, City shall have the right to rescind this Agreement without liability. For the term of this Agreement, no member, officer or employee of City, during the term of his or her service with City, shall have any direct interest in this Agreement, or obtain any present or anticipated material benefit arising therefrom.

3.5.19 Equal Opportunity Employment. Consultant represents that it is an equal opportunity employer and it shall not discriminate against any subconsultant, employee or applicant for employment because of race, religion, color, national origin, handicap, ancestry, sex or age. Such non-discrimination shall include, but not be limited to, all activities related to initial employment, upgrading, demotion, transfer, recruitment or recruitment advertising, layoff or termination. Consultant shall also comply with all relevant provisions of City’s Minority Business Enterprise program, Affirmative Action Plan or other related programs or guidelines currently in effect or hereinafter enacted.

3.5.20 Labor Certification. By its signature hereunder, Consultant certifies that it is aware of the provisions of Section 3700 of the California Labor Code which require every employer to be insured against liability for Worker’s Compensation or to undertake self-insurance in accordance with the provisions of that Code, and agrees to comply with such provisions before commencing the performance of the Services.

3.5.21 Authority to Enter Agreement. Consultant has all requisite power and authority to conduct its business and to execute, deliver, and perform the Agreement. Each Party warrants that the individuals who have signed this Agreement have the legal power, right, and authority to make this Agreement and bind each respective Party.

3.5.22 Counterparts. This Agreement may be signed in counterparts, each of which shall constitute an original.

3.6 Subcontracting.

3.6.1 Prior Approval Required. Consultant shall not subcontract any portion of the work required by this Agreement, except as expressly stated herein,

13 without prior written approval of City. Subcontracts, if any, shall contain a provision making them subject to all provisions stipulated in this Agreement.

3.6.2 Subcontractor for State Controller’s Reports. City acknowledges that Consultant will utilize Thales Consulting for the preparation of the State Controller’s Reports required under this Agreement. No further approval by the City is required to utilize Thales Consulting for this portion of the Scope of Services.

CITY OF YORBA LINDA ROGERS, ANDERSON, MALODY &

SCOTT LLP
By: By:

Mark Pulone
City Manager Name:

Title:

Attest: [If Corporation, TWO SIGNATURES, President OR
Vice President AND Secretary, AND CORPORATE
SEAL OF CONTRACTOR REQUIRED]
By:

Marcia Brown By:

City Clerk
Name:

Title:

Approved as to Form:

By:

Todd Litfin
City Attorney
Rutan & Tucker, LLP

CITY OF YORBA LINDA

PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
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Proposed audit approach
Services to be provided
The City desires the auditor to express an opinion on the fair presentation of its Basic Financial Statements in conformity with generally accepted accounting principles for the fiscal years ended June 30, 2022, 2023 & 2024, with the option of the two subsequent years. We will perform an audit of all funds of the City of Yorba Linda. In addition we will audit the Successor Agency which is reported as a private-purpose trust fund.

In addition, we shall:
 Apply certain limited procedures related to Management’s Discussion and Analysis and Required Supplementary Information.
 Provide an “in-relation-to" report on the combining and individual fund financial statements and supporting schedules.
 Provide opinions as to the compliance with the Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (OMB Uniform Guidance). The Firm is to 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.
 Test compliance with Article XIIIB pertaining to the City's appropriation limit and prepare an Agreed-Upon Procedures report to the City Council regarding compliance.  Prepare Management Letter that includes significant and less significant (i.e., reportable, and non-reportable) recommendations for improvements to internal control.
 Provide the City with advice regarding new GASB Statements and assist the City in implementing new standards.

Our audit(s) will be in accordance with:
 Generally Accepted Auditing Standards as promulgated by the American Institute of Certified Public Accountants, including requirements found in the new AICPA audit guide “Audits of State and Local Governments”.
 Government Auditing Standards issued by the Comptroller of the United States of America.  Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (OMB Uniform Guidance).
 Specific auditing standards relating to any grant agreement determined to be material by the auditor.  Any other applicable standards for conducting the examinations of items outlined in the Scope of Work to be performed and/or reports to be issued.

Reports to be issued:
 A report on the fair presentation of the financial position of the governmental activities, each major fund and the aggregate remaining fund information, in conformity with GAAP.  A 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.  A report in compliance with requirements applicable to each major federal program and internal control over compliance in accordance with the Uniform Guidance.

The Firm will also perform the following services:
 We shall prepare the State Controller Financial Transactions Report for the City and the Yorba Linda Public Financing Authority.
 Perform two agreed upon procedures engagements per year on items chosen by the City Council’s Finance Committee.
 We shall provide technical assistance upon the City’s request throughout the year, up to 40 hours per year, at no additional cost.
 We shall communicate to management any reportable conditions found during the audit, including significant deficiencies and material weaknesses, nonreportable conditions will be reported in a separate letter to management.

EXHIBIT A

CITY OF YORBA LINDA

PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
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Proposed audit approach (continued)
RAMS will also perform the following:
 Make an immediate, written notification of all irregularities and illegal acts or indication of illegal acts of which we become aware to the following: City Manager, City Attorney and the Finance Director.

All working papers and reports will be retained at our expense for minimum of seven years, unless we are notified in writing by the City of the need to extend the period. We will make them available to the City or any government agencies included in the audit of federal grants. We shall respond to reasonable inquiries of successor auditors and allow them to review significant work papers.

Engagement approach
Our engagement approach for your audit will be developed, in part, by using established goals which will enable measurement of the audits progress by the engagement partner and lead auditor. This involves frequent communication between the partner and the engagement team to ensure that all audit objectives are achieved in accordance with our goals and that any issues which may arise are communicated and dealt with on a timely basis. In addition, our in-depth knowledge and expertise in governmental accounting and auditing has allowed us to identify key audit and accounting risks in the government environment. More importantly, the approach provides for a complete reassessment of the control environment in each year's audit and thus enables us to respond to any needed risk assessment changes.

Our engagement approach has been developed and refined over many years. The foundation of our approach revolves around the following fundamentals:
 Knowledge and experience. We have been auditing governmental entities like the City, both large and small, for over 73 years. This experience has allowed us to gain in-depth knowledge of the governmental environment which in turn allows us to perform a more efficient and effective audit. It also enables us to perform detailed risk assessment procedures allowing us to identify significant audit risk areas within the City and its control environment.
 Intelligent design: As discussed later in our proposal, all our audits are designed to be intelligent using our powerful audit software tools (Engagement and Teammate Analytics). This allows us to analyze large amounts of data in seconds increasing both the efficiency and, more importantly, the effectiveness of all our audit engagements.
 Oversight. Professional judgment is not developed overnight. Our partners, managers and supervisors have been deeply involved in governmental audits on a continuous basis for most of their professional careers. By having direct partner and manager oversight, we can design audit strategies that result in effective and efficient audits.
 Timeliness. Deadlines are not just “dates” to us, they are professional commitments. All required deadlines will be met.
 Open communication. Open lines of communication with all parties (the engagement team members and City Management and staff) throughout the audit process helps to eliminate “surprises.” Proper planning and proper use of experienced engagement personnel tend to provide for an effective and efficient audit process. Consequently, inefficiencies, disruptions, and lack of understanding are kept to a minimum.
 Availability. All engagement team members are available throughout the year for any questions or additional consultation. City staff will have direct access to the partner, manager, and other supervisory staff at all times during the engagement, as well as after.  Cost effectiveness. Our customized audit approach and procedures and our experienced auditors help to reduce your overall audit costs while still providing an effective audit and high-quality reports.

CITY OF YORBA LINDA

PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
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Proposed audit approach (continued)
As indicated in the previous section of the proposal, the overall objective of the engagement with the City is to conduct an audit of the financial statements in accordance with required auditing standards and the expression of an opinion(s) on those financial statements. Beyond that initial objective, we believe that our engagement approach provides certain other value-added characteristics, at no additional cost, that will benefit the City over the long-term:
 All our audits are designed to be performed in an efficient and effective way to minimize disruption to the office operations.
 We offer practical observations and recommendations relating to internal control issues, implementation of accounting standards and the policies and procedures regarding both.  We identify opportunities for operating efficiencies which can be used to decrease operating costs of the City.

Audit approach and proposed audit segmentation
The following is a summary of the audit team’s audit approach for the engagement. The audit will be divided into the following segments:

Segment 1 - Interim testing - planning, pre-audit administration, and internal control testing During this phase of the audit, our principal objectives will be to gather information about the City and its environment, including its internal control over financial reporting.

To achieve the desired objectives of this phase of the audit, we will:
 Meet with the City’s staff to determine convenient dates in which we can begin our audit and to discuss the assistance to be provided by the City’s staff.
 Hold brainstorming sessions with engagement team members to discuss the susceptibility of the City’s financial statements to material misstatement and fraud.  Review and evaluate the City’s accounting and reporting processes by reviewing the prior year's audit workpapers, any City-prepared documents such as budgets, in-house financial reports, policies and procedures manuals, minutes of governance meetings, etc., and by using various analytical procedures. Analytical procedures will enhance our understanding of the City and will help us identify areas that may need further assessment and additional testing.  Review and retain copies of any pertinent local, state, and federal statutes, regulations, or charters that apply to the City.
 Evaluate the design of controls that are relevant to the audit by obtaining a thorough understanding of the City’s internal controls over financial reporting and compliance by documenting key internal control components, utilizing questionnaires, walkthroughs, inquiring of the City’s personnel, and observing and reviewing key supporting documentation (a more thorough explanation of this process is discussed later in the technical proposal).
 Test controls, if control risk is to be assessed below maximum, by selecting a sample of transactions within the audit area being tested and reviewing supporting documentation to determine whether the relevant controls are in place and functioning properly.  Document and review with management, any findings noted during the testing of internal controls and provide a preliminary management letter that will include our recommendations for improving any weaknesses in operations. The letter will also include suggestions for improving the efficiency of the City’s operations.

CITY OF YORBA LINDA

PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
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Proposed audit approach (continued)
 Utilize our powerful audit data analytic software allowing us to analyze large amounts of data in seconds and focusing on areas/transactions that are red flagged.

In addition, we will perform the following procedures related to IT General Controls that “touch” financial data:
 Security access (including physical) controls: evaluate the general system security settings and password parameters; evaluate the process for adding, deleting, and changing security access; evaluate the access capabilities of various types of users; evaluate access controls to networks and financial applications; evaluate access controls related to data files; and evaluate physical access to networks, servers, etc.
 Computer operations: Evaluate backup and recovery processes and review processes of identifying and handling operational problems.
 System development and system changes: Evaluate processes related to system development and system changes (if applicable).
 Application testing: We will determine if the testing of application controls is deemed necessary based on our professional judgment in the planning stages of the engagement.

This phase of the engagement for the audit will be performed by the audit senior and two/three staff accountants with direct supervision by the audit manager and partner.

Segment 2 - Year-end testing - substantive testing
During this phase of the audit, our principal objectives will be to assess the risk of material misstatement at the financial statement level and specific assertions, design overall responses to assessed risks and further audit procedures, perform substantive tests, and complete the audit and evaluate audit findings, if applicable.

To achieve the desired objectives of this phase of the audit, we will:
 Identify significant risks and develop a detailed audit plan using the results in Segment 1.  Design substantive tests of account balances designed and modified specifically for the City’s operations and assessed level of risk. Substantive procedures will consist of testing material balance sheet accounts, material revenue and expenditure/expense accounts along with various analytical procedures as deemed necessary. In addition, various accounts may be confirmed with outside parties (cash, investments, etc.).
 Determine whether our testing supports the assessed level of risk initially assigned at the financial statement level and at the assertion level.

This phase of the engagement for the audit will be performed by the senior accountant and two/three staff accountants with direct supervision by the audit manager and partner.

If any proposed audit adjustments are noted during this phase, we will discuss and explain them, in detail, with the appropriate level of management prior to posting.

CITY OF YORBA LINDA

PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
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Proposed audit approach (continued)
Segment 3 - Reporting - report preparation/audit conclusion (workpaper review) During this phase of the audit, our principal objectives will be to evaluate whether the financial statements, taken as a whole, are free from material misstatement and form an opinion(s) and issue our report.

In order to achieve the desired objectives of this phase of the audit, we will:
 Determine whether, based on our substantive testing and other procedures, the financial statements, taken as a whole, are free of material misstatement. This will provide the basis for our opinion(s).  Review all audit workpapers to ensure that the audit was performed in accordance with the required standards (GAAS, GAGAS, etc.) and prepare drafts of all required reports by the agreed-upon dates.  Conduct an independent review of the financial statement draft by the engagement’s quality control partner and issue all reports by the agreed-upon dates.

This phase of the engagement will be performed by the audit senior and one staff accountant with direct supervision by the audit manager and partner. In addition, the engagement’s quality control partner will perform a detailed quality control review of the financial statements.

The above procedures are a general list of procedures to be performed. After our initial review of the City and our detailed risk assessment, we will customize the engagement and gear it towards the needs of the City and the audit itself. In doing so, we will determine which procedures to perform relative to our risk assessment.

All our audits are customized to each entity, helping to ensure a complete, effective, and efficient audit. The foundation of the above approach is based on open communication coupled with a strong knowledge of the City's operations and detailed planning at the initial stages of the audit.

Our firm is dedicated to performing a timely audit engagement. Prior to the start of the audit, we will meet with City staff and decide on adequate timeframes, agreed upon by both the City and us, for the performance of the audit and the release of the financial statements. We will dedicate the necessary resources to meet any agreed upon time frames.

Level of staff and approximate number of hours assigned to each segment Segment Partner Manager Senior Staff Total
Segment 1 6 14 46 76 142
Segment 2 11 22 73 100 206
Segment 3 14 20 64 24 122
Totals 31 56 183 200 470

CITY OF YORBA LINDA

PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
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Proposed audit approach (continued)
Sample sizes
Our sample sizes will be determined in accordance with the AICPA's Audit and Accounting Guide, Audit Sampling, and will be selected using professional judgment as permitted by SAS No. 111: Amendment to Statement on Auditing Standards No. 39, Audit Sampling. Our methods are designed to provide the most audit coverage without expending excess time. Our sample sizes will depend upon our preliminary assessment of control risk, our planned substantive testing and analytical procedures as well as our professional judgement.

Computer technology in the audit (use of EDP software)
Our firm has adopted a paperless audit approach. Using our engagement software, all audit team members are linked to each other using a local router which enables them to share information at an almost real-time speed. In addition, once your trial balances and financial statements are entered into our software, we are able to observe your statements in the field allowing us to notice any variances and address them at your office. With this in mind, we would prefer all audit information in an electronic format, particularly trial balances and general ledgers. If electronic formatting is not available, all audit teams have portable scanners and printers while on location during fieldwork. In addition, we can access our accounting and auditing resources through either a wireless or wired internet connection. We link the ACFR schedules directly to our audit software trial balances, and as result, we can provide the City with fund financial statements almost immediately after importing the trial balances. Additionally, journal entries are easy to post to the ACFR schedules and the risk of data entry error is minimized. We can provide the City with our audited trial balances which show the coding of the ACFR schedules for ease of review for City staff. These reports show each account coded to a specific ACFR line item as well as journal entries posted during the audit.

Intelligent audit technology
Our audits are designed to be intelligent using our powerful audit software tools (Engagement and Teammate Analytics). In addition, all audit team members are linked to each other using wireless connections which enables them to share information at an almost real-time speed. Below are some of the benefits of our audit technologies:
 We utilize Teammate Analytics, a suite of more than 150 dynamic Computer Aided Audit Tools (CAATs). This allows us to analyze large amounts of data in seconds. Using data received directly from the City, we can perform the following: search for duplicate checks, detect transactions occurring on holidays/weekends or during unusual hours, perform Benford’s Law analysis, and identify instances when a vendor has issued multiple invoices with sequential references along with many other tests. The software empowers our audit teams with the ability to perform powerful, meaningful data analysis which will build upon our other value-added services.
 We can create our own analytical schedules allowing for easy analysis of current balances to prior year balance, current vs budget balance, thus reducing significant City staff time.  Once your trial balances and financial statements are entered into our software, we can observe your financial statements in the field allowing us to notice any variances and address them immediately.  We link the financial statement schedules directly to our audit software trial balances, and as a result, we can provide the City with fund financial statements almost immediately after importing the trial balances.
 We can provide the City with our audited trial balances which show the coding of the financial statement schedules for ease of review for City staff. These reports show each account coded to a specific financial statement line item/function as well as journal entries posted during the audit.

CITY OF YORBA LINDA

PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
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Proposed audit approach (continued)
Analytical procedures
In order to properly utilize analytical procedures, industry background and knowledge are needed. With our firm’s long history and qualified staff, we believe we have the necessary knowledge and experience to effectively apply analytical procedures. We will utilize analytical review procedures throughout our audit of the City.
 During the interim phase of our audit, we will compare current and prior year unadjusted balances to determine which areas may need additional analysis; we will also compare current year actual amounts to the City’s annual budget (both original and adopted).  During the final phase of our audit, we will perform procedures like those mentioned above, as well as compare certain financial ratios for current and prior years. We will also conduct certain “reasonableness” tests. Any significant variances are investigated further through inquiry and other substantive testing as deemed necessary until resolved to our satisfaction.  Finally, after we have completed our fieldwork, we will compare current and prior year audited balances, keeping in mind expected relationships obtained from our knowledge of the City, similar entities, and the general economic environment. In addition, we may choose to use various other analytical techniques such as trend analysis, etc.

Unlike other audit firms, we use analytical procedures to supplement our substantive testing, not supplant them.

Understanding of internal control over financial reporting Our approach to obtaining an understanding of the City’s internal control over financial reporting will be performed in accordance with professional standards as promulgated by the American Institute of Certified Public Accountants - our understanding will include the Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring. We will use customized procedures which we have developed internally to evaluate your internal control systems. By combining our customized procedures and our detailed knowledge of the City and its environment, we will be able to provide constructive feedback in areas we feel need improvement. In addition to our customized procedures, we will also perform the following:

Control Environment. Through inquiry of the City’s personnel, prompted by questionnaires, personal knowledge, and review of the minutes of the governing body meetings, we will obtain an understanding of management’s and the governing body’s attitudes, awareness, and actions concerning the control environment, focusing on the substance of the controls rather than their form.

Risk Assessment. Through inquiry of the City’s personnel and the use of questionnaires, we will obtain sufficient knowledge of the City’s risk assessment process to understand how management considers risks relevant to financial reporting objectives and decides upon actions to address those risks. This will include understanding how management identifies risks, estimates the significance of these risks, assesses the likelihood of their occurrence, and relates them to financial reporting.

Control Activities. Certain control procedures will be documented during our analysis of the control environment and the accounting system. However, many specific control procedures will still need to be documented that will focus primarily on the City’s major transaction cycles. As mentioned above, we will test the City’s control procedures on which we intend to rely on for safeguarding assets from unauthorized use or disposition and detecting/preventing unauthorized transactions. Any flow charts, organizational charts and any other manuals, programs, and financial and management information systems will be analyzed during this process.

CITY OF YORBA LINDA

PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
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Proposed audit approach (continued)
Information and Communication. Through inquiry of the City’s personnel, we will identify the major types of transactions engaged in by the City. We will become familiar with the treatment of those transactions, including how the transactions are initiated, the related accounting records, and the manner of processing the transactions. Finally, we will obtain an understanding of the City’s financial reporting process used to prepare financial reports, including the approaches used in making accounting estimates and disclosures.

Monitoring. Through inquiry of the City’s personnel and the use of questionnaires, we will obtain sufficient knowledge of the major types of activities the City uses to monitor internal control over financial reporting. We will also determine how those activities are used to initiate corrective actions.

Approach in determining applicable laws and regulations We understand the importance of laws and regulations in planning an audit of a local governmental entity and design all our audits to ensure we test transactions for compliance. As part of our audit process, our audit team will obtain an understanding of the laws and regulations that will have a direct and material effect on the City’s financial statements. In determining which laws and regulations are applicable to the City’s financial statement audit, we will consult the following sources:
 AICPA Audit and Accounting Guide, Audits of State and Local Governments  California Government Code (investments, GANN limit requirements, etc.)  Applicable State of California laws
 U.S. Government Accountability Office’s Government Auditing Standards (The Yellow Book), latest revision
 Applicable contracts/grants of the City
 Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (OMB Uniform Guidance)
After consulting the applicable sources, we will design our audit to provide reasonable assurance of detecting material instances of noncompliance while continuing to refer to the applicable compliance guideline to ensure changes in compliance are not missed.

Approach in drawing samples for compliance testing
Our approach to be taken in drawing audit samples for purposes of tests of compliance will depend on the number of transactions, the amounts of financial assistance provided (as applicable), and the City’s internal controls over the respective programs. Our audits are designed to ensure we will select samples that will provide sufficient evidence of the City’s compliance with the laws and regulations that will have a material effect on compliance with laws and regulations.

Evaluation of internal controls and management letter comments In connection with each audit, a comprehensive review of internal controls over financial reporting will be performed. Our firm uses customized internal control questionnaires, information technology questionnaires and narratives to gain an understanding of the internal control process during the audit process. If we identify any weaknesses and after discussion with the appropriate City staff, we will submit a management comment letter which will identify weaknesses observed during the audit process. The management comment letter will provide our recommendation for correction and we will also provide management with the opportunity to comment on our findings.

CITY OF YORBA LINDA

PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
-24-
Proposed audit approach (continued)
There are three classifications of internal control deficiencies. We will work carefully with your staff to ensure the correct classification of any identified internal control deficiencies. The three classifications are as follows:
 Control deficiency – a minor internal control deficiency that can be communicated either verbally or in writing to management.
 Significant deficiency – a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance, and must be communicated in writing.
 Material weakness – a deficiency, or a combination of deficiencies in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis, and must be communicated in writing to those charged with governance.

When we prepare internal control recommendations, we obtain a thorough understanding of the specific circumstances surrounding the findings and discuss the matters with management prior to drafting the letter.

We work with your staff to ensure that the recommendation is reasonable and practical to implement.

Effect of COVID-19 on our audits
The COVID-19 pandemic led to most of our audits being performed remotely in 2020 and 2021. We were highly flexible with our clients and were able to perform almost all our audits remotely unless the clients requested a limited staff presence on-site. No matter how the pandemic continues to develop in California, we are prepared and able to continue serving our clients remotely, and even on-site with the appropriate precautions.

Auditing in a remote environment
The availability and use of technology has had a significant impact on the accounting and auditing profession, allowing us to provide professional services across longer distances and more timely than ever before. We have continued to evolve our ability to serve our clients remotely throughout the COVID-19 pandemic and have experienced new efficiencies for both auditor and auditee. We anticipate continuing to perform substantially all our audit work remotely and will work with the City to maximize the remote efficiencies using technology. If the City would like members of the audit team on-site, we will work with City management on determining an acceptable staffing level.

We maintain regular and routine contact with our clients throughout the audit planning, fieldwork, and conclusion phases of the audit with the use of email, phone calls, secure portals, video conferencing, project tracking schedules, and any other means necessary to ensure the timely completion of the audit by any agreed-upon deadlines. Our audit team is very responsive to our clients and we encourage our clients to connect with us throughout the year for any matters that may affect the audit or of a general accounting nature.

We have found this to be mutually beneficial for both our clients and the annual audit work.

CITY OF YORBA LINDA

PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
-25-
Identification of anticipated potential audit problems
GASBS implementation
One potential problem could be the implementation of any future Governmental Accounting Standards Board Statements. With our deep understanding of governmental accounting and auditing, constant training, and broad resources, we do not anticipate any issues during a GASB implementation. Our approach to any GASB statement implementation would be as follows: gain a thorough understanding of the pronouncement; determine applicability to the City; if applicable, discuss the statement and how it will affect the City with City staff; and provide guidance to City staff on the accounting and financial reporting implications.

COVID-19 considerations
In addition, we will consider the following items related to the pandemic:
 Any changes in internal control procedures due to City staff working remotely, staff reductions, including related IT changes.
 Valuation issues related to investments as well as accounts receivable balances.  Pandemic related grant funding (FEMA grants, CARES Act funding, ARPA funding received directly from the Federal government and amounts passed through from the State and/or counties).  The effects of reduced revenues, staffing, etc. on budget vs. actual comparisons.

CITY OF YORBA LINDA

PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
-20-
Proposed audit approach (continued)
Proposed audit timing
 Entrance
conference
to meet with
management
for pre-audit
planning.
 Preliminary
risk
assessment
procedures.
 Meet with
Finance
Audit
Committee
Anticipated timing of each segment
May September October/November
 Obtain an understanding of
systems, internal controls,
and current-year issues.
 Assess and evaluate design
and implementation of key
internal controls (including
IT related).
 Perform tests of internal
controls as needed.
 Identify control deficiencies.
 Perform detailed risk
assessment procedures.
 Draft internal control
comment letter.
 Develop detailed audit plan
- provide management with
a detailed listing of items
needed to perform the audit,
including the timing of when
items are needed.
 Perform substantive audit
fieldwork, including
substantive analytical
procedures.
 Consider whether audit
evidence is sufficient to
form an opinion.
 Conduct exit conference
with management to
discuss proposed entries,
internal control issues, etc.
 Determine whether, based
on our substantive testing
and other procedures, the
financial statements, taken
as a whole, are free of
material misstatement.
 Review all workpapers.
 Evaluate financial
statements and note
disclosures.
 Perform final analytical
procedures.
 Draft required reports.
 Issue final required reports
by or before agreed upon
date.
 Meet with the Finance
Audit Committee.

Segment 1 -
Planning/internal
control
Segment 2 -
Substantive
testing/analysis
Segment 3 -
Report
preparation/work
paper review
Audit planning

EXHIBIT B

Service 2021-22 2022-23 2023-24 2024-25 2025-26
City audit and related reports $ 52,120 52,120$ 54,120$ 54,120$ 56,120$ GANN limit review report 800 800 825 825 850
Single audit* and related reports 4,820 4,820 4,990 4,990 5,160 Annual State Controller's report 2,950 2,950 3,020 3,020 3,080 Totals (not-to-exceed) 60,690$ 60,690$ 62,955$ 62,955$ 65,210$ * = fee for first major program, each additional major program is $4,500.

Certification:

The person signing the proposal is entitled to represent the firm, empowered to submit the bid, and is authorized to sign a contract with the City of Yorba Linda.

Not to exceed amounts

SUMMARY SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
City of Yorba Linda

EXHIBIT C

ADMINISTRATION DEPARTMENT
DATE: MAY 3, 2022
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: MARK A. PULONE, CITY MANAGER
PREPARED BY: MARK K. AALDERS, ASSISTANT TO THE CITY

MANAGER
SUBJECT: DENIAL OF CLAIM FOR DAMAGES

RECOMMENDATION
It is recommended that the City Council of the City of Yorba Linda deny the claim for damages by Steve Reese.

BACKGROUND
Claims for damages filed against the City are reviewed and investigated by City staff and a third-party claims administrator with the George Hills Company. George Hills Company specializes in claims management and risk management services. These services are provided through the City’s contract membership in the California Insurance Pool Authority.

Staff makes recommendations to the Council for settlement or denial based on the investigatory findings. A claimant’s failure to provide evidence of and/or supporting documents to substantiate the claim for damages will also result in a recommendation for denial of the claim.

DISCUSSION
The following claims for damages have been recommended for denial based on the investigations by City staff and the third-party claims administrator. Further details for each claim are available upon request.

Steve Reese
The claim entails a tree falling onto the claimant’s wrought iron fencing during a windstorm.

City contractors responded to the claim to remove the fallen tree and staff investigated the incident. The claimant states that the tree fell on February 17, 2022 at approximately 5am.

During this two-hour timeframe, the weather report reflects high winds upwards of 14-20 miles-per-hour which qualifies as a wind event.

DENIAL OF CLAIM FOR DAMAGES
P a g e | 2
Staff also reviewed the tree trimming maintenance record for the eucalyptus tree(s) located on the slope behind the claimant’s property. The record reflected that the tree was maintained in accordance with arborist standards and the City’s three-year trimming cycle.

In such a case that a wind event caused the damage and the City maintained its trees in accordance with National Arborist standards, the occurrence of such damage is deemed an “act of God” and thereby the City is not liable for said damage.

Therefore, the third-party claims administrator and City staff recommend denying the claim.

FISCAL IMPACT
None

ALTERNATIVES
As an alternative to staff’s recommendations for the claims, the City Council has the following options:

1. Accept liability for the claims and pay the amount specified in the claim forms.

2. Grant settlement authority up to a certain amount and direct the claims adjuster to enter into settlement negotiations with the claimants.

CITY OF YORBA LINDA

PLANNING COMMISSION

AGENDA ITEM SUMMARY
Meeting Date: April 27, 2022
Community Development Department
Planning Division
Director
David Brantley, AICP
APPROVAL OF APRIL 13, 2022, PLANNING COMMISSION MEETING MINUTES A motion by Chair Pro Tem Pease, Second by Commissioner Bernstein approving the April 13, 2022, Planning Commission meeting minutes with one minor correction. The motion carried (3-0-1-1) with the following roll call vote:

AYES: Pease, Singh, Bernstein
NOES: None
ABSENT: Masterson
ABSTAIN: Darnell
PUBLIC HEARING RE: CONDITIONAL USE PERMIT 2022-03 AND ACCESSORY DWELLING UNIT 2022-02 SHABAFROOZAN
A motion by Commissioner Bernstein, Second by Commissioner Singh to continue CUP 2022- 03 and ADU 2022-02 Shabafroozan to a date certain of May 11, 2022. The motion carried (4- 0-1) with the following roll call vote:

AYES: Darnell, Pease, Bernstein, Singh
NOES: None
ABSENT: Masterson
ABSTAIN: None
PUBLIC HEARING RE: CONDITIONAL USE PERMIT 2022-07 RACZEK A motion by Chair Pro Tem Pease, Second by Commissioner Singh to continue CUP 2022- 07 Raczek to a date certain of May 11, 2022. The motion carried (4-0-1) with the following roll call vote:

AYES: Darnell, Pease, Bernstein, Singh
NOES: None
ABSENT: Masterson
ABSTAIN: None
PUBLIC HEARING RE: CONDITIONAL USE PERMIT 2022-10 HEALY A motion by Commissioner Bernstein, Second by Commissioner Singh to continue CUP 2022- 10 Healy to a date certain of May 25, 2022. The motion carried (3-1-1) with the following roll call vote:

AYES: Pease, Bernstein, Singh
NOES: Darnell Page 199 of 243
2 ABSENT: Masterson
ABSTAIN: None
DESIGN REVIEW 2021-12 MURRIETTA
A minute motion by Chair Pro Tem Pease, Second by Commissioner Bernstein approving Design Review 2021-12 Murrietta with conditions. The motion carried (4-0-1) with the following roll call vote:

AYES: Darnell, Pease, Bernstein, Singh
NOES: None
ABSENT: Masterson
ABSTAIN: None
APPEAL OF ACCESSORY DWELLING UNIT 2022-06 ABO-SHADI
A minute motion by Commissioner Singh, Second by Commissioner Bernstein denying the appeal of Accessory Dwelling Unit 2022-06 Abo-Shadi. The motion carried (4-0-1) with the following roll call vote:

AYES: Darnell, Pease, Bernstein, Singh
NOES: None
ABSENT: Masterson
ABSTAIN: None
Adjournment: The meeting adjourned at 8:49 p.m. to the May 11, 2022, Planning Commission meeting at 6:30 p.m.

CITY CLERK'S OFFICE
DATE: MAY 3, 2022
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: MARCIA BROWN, CMC, CITY CLERK
SUBJECT: COUNCIL COMMITTEE AND AGENCY REPORTS

RECOMMENDATION
It is recommended that the City Council receive and file this report.

DISCUSSION
City Council members serve on a number of outside committees and agencies. Attached are updates received recently from these agencies.

ATTACHMENTS

1. Reports from City Council Organizations, Agencies and Committees

May 2022 The May 11 Commission meeting will be held at the County Hall of Administration, Planning Commission Hearing Room.

Here are upcoming items for the May 11 Regular Meeting: 2022-23 OC LAFCO Final Budget The Commission will conduct a public hearing and consider adoption of the final budget of approximately $1.5M. The proposed budget was distributed to the Board of Supervisors, cities, and special districts for review and comment on March 9. The final budget will include a proposed adjustment to the budget line item for other professional services to accommodate a recommendation from staff to engage a professional consultant to prepare the municipal service reviews for the Southwest and West MSR regions. However, the LAFCO
apportionment that is funded by the County, cities and special districts remains the same as identified in the proposed budget previously approved by the Commission. Written agency and public comments submitted prior to the distribution of the agenda by May 4 will be included in the agenda packet.

Professional Services Agreement with Rosenow Spevacek Group (RSG, Inc.)
The Commission will consider a professional services agreement with RSG to prepare the MSRs for the Southwest and West Regions. After a competitive proposal process, staff selected RSG based on the firm's extensive experience in conducting MSRs and the proposal's competitive pricing.

LAFCO Regular Public Member Process and
Appointment
The application period for the Regular Public
Member closed on April 7, 2022, with the
Commission receiving one application from
incumbent Commissioner Derek McGregor. The
Commission will review the application packet
submitted and consider the recommendation of the
Ad hoc Committee, comprised of Chair Davert, Vice
Chair Wagner, and Commissioner Bucknum.

Update to the CEQA Guidelines
As a responsible agency, the Commission reviews
and makes determinations involving CEQA for
changes of organizations and reorganizations (i.e.,
annexations, detachments). The local CEQA
Guidelines, prepared by LAFCO general counsel,
guide the Commission in this statutory responsibility
and are updated annually. The Commission will
consider amending and adopting the 2022 CEQA
Guidelines.

ANNOUNCEMENTS
Strategic Planning Workshop 2.0
On June 8, the Commission will participate in the second part of the strategic planning workshop. The half-day session will include a review of the six-month objectives and goals set in September of last year and the refining of current goals, as necessary to use as framework for developing the FY 2022-23 Work Plan. Staff is currently exploring options for a workshop facilitator due to an unforeseen conflict.

CALAFCO Annual Conference, Newport Beach, CA
The 2022 CALAFCO Annual Conference is scheduled for October 19 - 20 in the City of Newport Beach. The planning committee for the conference has begun the groundwork to develop a program that includes topics of interest for LAFCO Commissioners across the State. The committee is interested in hearing from you and welcomes suggestions of topics to include as part of the program. You may submit your suggestions to staff.

Transportation Corridor Agencies
For the April 14, 2022, Meeting

BOARD MEETING HIGHLIGHTS

F/ETCA BOARD OF DIRECTORS
Peggy Huang, Chair,

YORBA LINDA
Joseph Muller, Vice Chair,

DANA POINT
Trevor O’Neil,

ANAHEIM
Farrah Khan,
IRVINE
Scott Voigts,

LAKE FOREST
Patricia Kelley,

MISSION VIEJO
Mark A. Murphy,
ORANGE
Anthony Beall,

RANCHO SANTA MARGARITA
John Taylor,

SAN JUAN CAPISTRANO
David Penaloza,

SANTA ANA
Austin Lumbard,
TUSTIN
Donald P. Wagner,
COUNTY OF ORANGE, 3RD DIST.

Doug Chaffee,
COUNTY OF ORANGE, 4TH DIST.

Lisa Bartlett,
COUNTY OF ORANGE, 5TH DIST.

Ryan Chamberlain, Ex-Officio
Member, CALTRANS DIST. 12

SJHTCA BOARD OF DIRECTORS
Will O’Neill, Chair,

NEWPORT BEACH
Janine Heft, Vice Chair,

LAGUNA HILLS
Richard Hurt,

ALISO VIEJO
Arlis Reynolds,

COSTA MESA
Richard Viczorek,

DANA POINT
Farrah Khan,
IRVINE
Fred Minagar,

LAGUNA NIGUEL
Cynthia Conners,

LAGUNA WOODS
Patricia Kelley,

MISSION VIEJO
John Taylor,

SAN JUAN CAPISTRANO
David Penaloza,

SANTA ANA
Donald P. Wagner,
COUNTY OF ORANGE, 3RD DIST.

Lisa Bartlett,
COUNTY OF ORANGE, 5TH DIST.

Ryan Chamberlain, Ex-Officio
Member, CALTRANS DIST. 12
73/133/241/261 TOLL ROADS

AMENDMENTS TO SETTLEMENT AGREEMENT
The Foothill/Eastern Transportation Corridor Agency (Agency) Board of Directors approved amendments to its November 10, 2016, settlement agreement with the environmental community to balance transportation needs with protecting the natural environment. Under the terms of that settlement agreement, the Agency is required to, among other things, commit to the expenditure of $28,000,0000 as part of its Habitat Conservation Fund for the limited primary purpose of preserving and restoring the San Mateo Creek and its watershed. The amendments, which are limited to the terms of the Habitat Conservation Fund, provide the Agency greater flexibility and certainty with respect to the process for developing, funding, and implementing conservation measures, as well as aligning with the Board’s adopted Strategic Plan.

The approved amendments allow the Agency to utilize the Habitat Conservation Fund for any of its planned capital projects or to sell the resulting conservation credits to other agencies, including its sister agency, the San Joaquin Hills Transportation Corridor Agency. The Board’s approval continues the Agencies’ legacy of environmental stewardship, supports planned improvements to the existing Toll Roads network and aligns with the Boards’ regional partnership considerations, all while being fiscally prudent.

SELECTION OF PROGRAM MANAGEMENT AND SPECIALTY SUPPORT

SERVICES CONTRACTOR APPROVED
The San Joaquin Hills Transportation Corridor Agency (SJHTCA) and Foothill/Eastern Transportation Corridor Agency (F/ETCA) Boards of Directors unanimously approved a contract with Corridor Management Group, a joint venture between HNTB and WSP, two highly regarded industry-leading firms. CMG will provide program management and specialty support services for a five-year term. The Program Management and Specialty Support Services contract provides the Agencies assistance and technical expertise in the planning, design, management, and delivery of its capital improvement projects and in managing and operating the existing toll-related roadway facilities and other specialty support services.

Annual funding of this contract will be determined through the budgeting process, subject to the Boards approval.

BOARDS APPROVE CUSTOMER SERVICE CENTER OF OPERATIONS

CONTRACT AMENDMENT
The SJHTCA and F/ETCA Boards of Directors unanimously approved a three-year contract extension with TTEC Government Solutions LLC (TTEC) to continue providing Customer Service Center Operations. TTEC has more than 40 years of experience managing and delivering outsourced customer service operations with optimal efficiency.

The contractor is responsible for all customer service-related activities, including payment processing, account management, transponder fulfillment and inventory management. TTEC will continue to assist the Agencies with providing efficient, high-quality customer service for its 2.1 customer accounts, including managing more than 125,000 calls per month. The original contract was awarded to Faneuil Inc. who sold this division of their business offerings to TTEC.

MONTHLY REPORT:

March
Monthly Year to Date (YTD) County Monthly County YTD

OPERATIONS
Service Requests Completed: 8 14 157 437
Mosquitoes: 6 10 107 303
Rats: 0 0 21 76
Rifa: 2 4 28 55
Number of Swimming Pools Treated/Inspected: 51 151 701 2,885 Hours Spent Treating/Inspecting Gutters 0 0 126.75 126.8 Undergrounds Treated: 0 0 783 1,070
Acres of Flood Channels Treated: 0.05 0.05 14.0532 21.7424 Acres of RIFA Treated/Inspected: 0 212 5,171 9,857
Number of Inspection Treatments: 36 132 1,643 4,340

LABORATORY
Adult Mosquitoes Collected: 0 0 3,055 11,567
Collected From Trustee Home: 0 0 0 0
Invasive Aedes 0 0 4 16
Mosquito Pools (Samples) Tested: 0 0 50 262
WNV Positive Samples: 0 0 1 1
WNV Positive Birds: 0 0 0 0
Number of Human Infections/Deaths: 0 0 0 0
Fleas, Ticks, and Others Tested: - - - 372

COMMUNICATIONS
Outreach Events Attended: 0 0 1 1
General Presentations: 0 0 3 6
Educational Program Presentations: 0 0 22 55
Calls Received - - 198 456
None at this time
TOTAL 16
AVERAGE 2.67
Yorba Linda

PROJECTS IN COLLABORATION WITH OCMVCD
COUNTY RESPONSE LEVEL / AVERAGE RATING:

Normal Season (1.0 to 2.5)
Elevated Risk (2.6 to 4.0)
High Risk (4.1 to 5.0)

ORANGE COUNTY MOSQUITO AND VECTOR CONTROL DISTRICT

Laboratory Report, April 21, 2022 Attachment No. 1
Vector of the Month
Influx of Harmless ‘Mosquito Hawks’ Look Like Giant Mosquitoes A crane fly perched on a person’s fingers. Photo Credit: San Diego County News Center If you have noticed what looks like giant mosquitoes or daddy-longlegs with wings, flying around like crazy and bouncing off walls, you are not alone. Crane flies can appear in droves throughout the region during rainy winters. Crane flies are nothing to be afraid of. They have many nicknames, including “mosquito hawks,” “skeeter-eaters,” and “daddy longlegs.” However, they are really just crane flies. Although they are pretty large for the average bug you see flying around in Orange County, they are completely harmless to people.

Their bodies sometimes reach an inch or more in length, but they can look even bigger because of their six, long, stilt-like legs. The easiest way to identify a crane fly is to see if it is bigger than a dime. If it is too large to be a mosquito, then it is most likely a crane fly. Bug experts sometimes call the crane flies “five-legged flies” because of their spindly, fragile legs. It is unusual to find one with all six of its legs intact.

There are a few myths and misconceptions that need to be debunked. First, they are related to mosquitoes, but crane flies are not mosquitoes. Most adult crane flies don’t eat at all, but those that do will drink nectar. Since most adults do not consume, they are unable to bite, and therefore cannot transmit disease. That’s the good news.

Unfortunately, crane flies do not eat mosquitoes. Crane flies have colorful but inaccurate nicknames such as “mosquito hawks” and “skeeter-eaters.” Also, adults only live ten days at the most, unless they’re gobbled up by birds, lizards or other predators. Spring is the peak season for crane flies. Their populations are high following a rain event. These bugs are attracted to lights, often drawing them into houses through open doors and windows.

Crane Flies: Harmless Bugs With a Bad Rap
BY: CATHERINE TALLY
UPDATED: FEB 26, 2022
The crane fly from the insect family Tipulidacea is often referred to as "daddy long legs," a term that can also refer to the common cellar spider and Opiliones "harvestmen" A Harmless Flying Nuisance
The crane fly, often called "daddy long legs" or "mosquito hawk" is one of the most misunderstood flying insects. Since it resembles the mosquito and is frequently found indoors, it has gotten a bad reputation as a harmful pest.

Actually, these flying bugs can be a nuisance, but they do not bite nor do they spread disease. They are not to be confused with the common cellar spiders nor the arachnid opilones referred to as "harvestmen." There are two types which inhabit our homes and gardens: the European crane fly, Tipula paludosa and the common crane fly, Tipula oleracea. The two are visually the same except to the practiced eye of an entomologist. One distinct difference is the number of life cycles per Typically, the crane fly emerges as an adult in the late summer/early fall when it is ready to mate. The adult Tipula oleracea also emerges again in the spring when temperatures are warm enough, and the females emerge with mature eggs. Although they sip nectar, they do not eat. The sole purpose within their short 10-14 day life span is to mate and reproduce. A female will typically lay 300 eggs in the soil.

Larval Stage
Mature crane flies are harmless; however, in the larval stage, they can do damage to turf grass when populations are heavy. The leatherjacket, as the larva is known, feeds on the thatch and roots beneath lawns where it helps with the decomposition of organic matter. Healthy lawns and environments that attract birds and Laboratory Report April 21, 2022 Attachment No. 2

wildlife can withstand this insect, but with dense leatherjacket populations, lawns will exhibit unsightly brown spots with poor growth. How can you tell if you have a problem? It's important to understand that brown spots can be caused by other things besides insects including poor irrigation and fungal diseases. It is necessary to diagnose the source of the problem before trying to fix it.

Larval Turf Pests
clockwise from top left: sod webworm, beetle grub, crane fly leather jacket, cutworm.

How to Find and Control the Crane
Fly
Follow these simple steps to check for a crane fly larvae problem:
• Choose 3 - 4 areas in your lawn for sampling. Look for areas that have turned brown. Also observing the places where birds or wildlife are feeding can help you to pick likely spots.
• Measure a square foot area and use a knife to remove a plug 3" thick. If on a brown area, cut the plug where it borders the green grass for your sample.
• First, study the hole for larva, then examine the clump of grass. Larva will usually be visible in the root and thatch area. Pull the clump apart lightly. If it is easy to tear, it's a good sign that larvae have been chewing on the roots. • Repeat these steps as needed for random sampling.

There are apt to be other larvae in your sod such as cutworms, beetle grubs, and sod webworms. Leatherjackets are distinctly legless.

Prevention and Treatment Options
Tips on preventing leatherjacket infestations include the following:
• Keep the lawn mowed weekly to a height of 3-4 inches. • Reduce excess moisture with longer, less-frequent irrigation. • Water in the early morning rather than the evening.
• Aerate the lawn ever two years to ensure good drainage.

If your lawn is healthy, and you're not bothered by the pecking and minor digging of larvae foragers, you really needn't worry about treatment. Birds and small mammals keep the numbers under control. Also, drier conditions help to prevent large populations.

In wetter areas, 25 or more larvae per square foot may be concerning, but generally it's finding 50 to 80 per sq. ft., when you will want to take action.

Laboratory Report April 21, 2022 Attachment No. 2

1 Marcia Brown
From: Peggy Huang
Sent: Thursday, April 21, 2022 12:06 PM
To: Marcia Brown
Subject: Fwd: Regional Council Spotlight, April 2022
VIEW IN BROWSER | FORWARD TO A FRIEND
ABOUT
The Regional Council is
the governing board of
the Southern California
Association of
Governments and
consists of 86 elected
officials representing 191
cities, six counties,
county transportation
commissions,
transportation corridor
agencies, tribal
governments and air
districts in Southern
California.

AGENDA
Click here for current and
archived Regional
Council meeting
agendas.

HIGHLIGHTS FROM THE MEETING

ACTION
REGIONAL COUNCIL ELECTS 2022-23 BOARD OFFICERS
The Regional Council today approved the nominations for the SCAG 2022-23 Board Officers as submitted by the Nominating Committee. Congratulations to Hon. Jan Harnik (Riverside County Transportation Commission) who will serve as the new SCAG President; Hon. Carmen Ramirez (County of Ventura) who will serve as First Vice President; and Hon. Art Brown (City of Buena Park) who will serve as Second Vice President. The slate of new officers will be presented to the General Assembly for ratification at its meeting on May 5.

2 ACTION

REGIONAL COUNCIL ADOPTS UPDATED PUBLIC

PARTICIPATION PLAN
The Regional Council today adopted the 2022 Public Participation Plan for SCAG, which will define the agency’s goals, strategies and processes for engaging the public in the regional planning process. The update, initiated to ensure that SCAG’s approach to public engagement is current, effective and inclusive, features changes designed to make the plan more accessible to a general audience and more adaptable in anticipation of evolving technologies.

The draft Public Participation Plan was released for a 45-day period of public review and comment period from November to December 2021. After reviewing and integrating comments where appropriate, staff presented a Proposed Final Public Participation Plan to the Legislative/Communications & Membership Committee, who recommended it to the Regional Council for adoption. For more information and to read the new SCAG Public Participation Plan, visit scag.ca.gov/community-participation-public-participation-plan.

INFORMATION
REAP 2021 PROGRAM DEVELOPMENT FRAMEWORK AND

OUTREACH PROCESS
In February 2022, the Regional Council approved a resolution authorizing the application for and acceptance of the advance funding for the Regional Early Action Planning Grant Program for 2021 (REAP 2021). This authorized SCAG staff to apply for advance funding of up to 10 percent of the $246 million available to SCAG to support outreach and engagement, early studies and partnerships for program development, expansion of existing Connect SoCal implementation programs, and development of the full program application.

Today, SCAG staff provided an update to members of the Regional Council on the requirements and limitations on usage of the advance funding and the outreach plan developed to support the development of the full REAP 2.0 application. SCAG staff continues to evaluate the program guidelines that were released in late March 2022 to identify potential areas of concern regarding funding and develop plans to address these concerns within the SCAG REAP 2021 program.

SCAG will host two virtual information sessions to share a REAP 2.0 program overview. This is an opportunity to learn about the program development timeline and ways to provide input. While the program guidelines for REAP 2.0 are still being finalized, SCAG has developed a draft framework to guide its program development activities. Join us for an upcoming listening session to learn more:
 Session 1: Monday, April 25, 2 – 3 p.m.
 Session 2: Wednesday, April 27, 3 – 4 p.m.

3 During the information sessions, SCAG staff will present the draft framework, including an overview of the three proposed programmatic areas. Following the sessions, participants will be encouraged to submit public comment to provide feedback on the draft framework. Register to attend a session here! Later this year, SCAG staff will present the finalized framework document for adoption by the Regional Council. Outreach and engagement will continue through the summer and fall, informing the development of the full application for funding, which will be submitted to the state in December 2022.

NEWS FROM THE PRESIDENT

In March 2022, SCAG leadership held a joint meeting with the Santa Barbara County Association of Governments.

SCAG LEADERSHIP MEETS WITH SANTA BARBARA COUNTY
On Wednesday, March 9, SCAG and the Santa Barbara County Association of Governments (SBCAG) held a joint meeting and board members and staff from both agencies, along with representatives from Ventura County Transportation Commission, Ventura Council of Governments, and Caltrans. SCAG President Clint Lorimore and SBCAG President Das Williams welcomed attendees and each agency gave updates regarding their perspective agencies. SBCAG presented on the Highway 101 Project, Broadband Strategic Plan and Central Coast Zero Emissions Vehicle Strategy. SCAG provided updates on Connect

4 SoCal, equity, housing, and legislative priorities. Following the presentations, the group engaged in discussions.

SCAG HOSTS LISTENING SESSION ON THE GOVERNOR’S

SUPPLY CHAIN BUDGET PROPOSAL FOR SOUTHERN

CALIFORNIA
On Tuesday, April 5, SCAG hosted a listening session with California State Transit Agency (CalSTA) Secretary Toks Omishakin, US Department of Transporation Under Secretary of Transportation for Policy, Carlos Monjeo, Federal Railroad Administration Administrator Amit Bose, GO-Biz Senior Advisor Dee Dee Myers, California Transportation Commission Executive Director Mitch Weiss, Caltrans Deputy Director of Planning and Modal Programs Jeanie Ward-Waller and partners from across the region to talk about future improvements to the Southern California goods movement system.

The session included presentations from CalSTA on funding availability, port, freight and goods movement infrastructure and zero-emission infrastructure.

President Lorimore and Executive Director Kome Ajise and our regional partners also had an opportunity to share examples of projects from across Southern California and discuss the future of goods movement in the region.

NEWS FROM THE EXECUTIVE DIRECTOR

5 REGISTER FOR THE 2022 REGIONAL CONFERENCE &

GENERAL ASSEMBLY
SCAG’s 57th Annual Regional Conference & General Assembly is just around the corner on May 5–6!
Register today for access to high-quality presentations and panels, featuring engaging speakers and thought leaders, and unbeatable networking opportunities filled with collaborative, solution-oriented discussions on fostering change and addressing challenges in our communities.

The event will also feature the presentation of the 2022 SCAG Sustainability Awards, the region’s highest honors for projects that promote and improve mobility, livability, prosperity, and sustainability in Southern California.

The event is free for elected officials and city managers in the region. Don’t wait to make your plans – the special conference rate of $169 per night at the JW Marriott Desert Springs Resort & Spa ends on April 12.

For more information about the event, including COVID-19 protocols, visit scag.ca.gov/ga2022.

SCAG TO HOST SPRING HOUSING POLICY FORUM:

ACCELERATING HOUSING PRODUCTION
SCAG will host the second virtual forum of the Housing Policy Forum Series on Tuesday, April 19 from 11 a.m. to 1 p.m. This forum will feature a discussion of challenges, opportunities and trends related to accelerating housing production through regional collaboration.

Participants will also gain insights into best and promising practices from SCAG’s Regional Early Action Planning (REAP) program and have an opportunity to provide insight on the technical assistance, structure, and resources of SCAG’s REAP 2.0 programs, which aims to accelerate infill development, housing, and vehicle miles traveled reductions in ways that advance equity. Register here to attend!

JOIN THE PUBLIC LISTENING SESSION FOR SCAG FEDERAL

CERTIFICATION REVIEW
The Federal Highway Administration (FHWA) and the Federal Transit Administration (FTA) will conduct their 2022 SCAG certification review to evaluate the regional transportation planning processes carried out by SCAG.

Every four years the FHWA and the FTA jointly complete this review, and we invite the public to share their comments with us at the public listening session on Tuesday, April 12 from 5 to 6 p.m. Learn more here!

6 The full Executive Director's Report and past reports will be available on the SCAG website.

UPCOMING MEETINGS
APRIL
11th General Assembly Host Committee
12th Federal Certification Review Listening Session
18th Regional Advanced Mitigation Planning – Advisory
Task Group
19th Legislative/Communications & Membership Committee
19th Regional Transit Lanes Technical Advisory Committee 26th Transportation Conformity Working Group
26th Housing Working Group
26th Regional Advanced Mitigation Planning – Advisory
Task Group
28th Emerging Technologies Committee
MAY
3rd Aviation Technical Advisory Committee
4th Executive/ Administration Committee
5th 2022 Regional Conference & General Assembly
6th 2022 Regional Conference & General Assembly
17th Legislative/Communications & Membership Committee
19th Technical Working Group
19th Sustainable & Resilient Communities and Natural &
Farm Lands Conservation Working Groups (Joint Meeting)
24th Transportation Conformity Working Group
25th Modeling Task Force

SOUTHERN CALIFORNIA ASSOCIATION OF

GOVERNMENTS
900 Wilshire Blvd., Ste. 1700, Los Angeles, CA 90017
(213) 236-1800 | scag.ca.gov

COUNTY REGIONAL OFFICES
Imperial | Orange | Riverside | San Bernardino | Ventura Copyright © 2022, SCAG
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South Coast Air Quality Management District Newsletter Spring 2022 Carlos Rodriguez
Cities of Orange County
Governing Board Member
Welcome to my newsletter for the residents and businesses of Orange County to help keep you informed
about the policies and programs at South
Coast Air Quality Management District
(South Coast AQMD) that improve the air
quality in our basin, which benefit you,
our cities, and our economy. If you have
suggestions for improving our air quality,
or how we do business at South Coast
AQMD, please feel free to contact me at
[email protected].

Sincerely,
Carlos Rodriguez, Mayor
City of Yorba Linda
South Coast AQMD Begins Rule Development to
Reduce Emissions from Ports
Upgrades Coming to App Allow Users to Now Submit
Online Complaints & View Local Facility Information
South Coast AQMD has begun a public process to develop an Indirect Source Rule (Proposed Rule 2304) to reduce air pollution from local commercial marine ports. The Ports of Los Angeles and Long Beach are the two busiest marine container ports in the nation and the largest emissions source in the South Coast region.

The South Coast AQMD Governing Board directed staff to work with the Ports on a Memorandum of Understanding (MOU), and then shift efforts to develop a rule if no agreement was reached. Overall, the Ports’ proposals did not provide sufficient measures to reduce emissions or allow for enforceability.

Air pollution associated with goods movement affects public health throughout the region and disproportionately impacts neighboring communities.

Many of the sources causing this pollution are primarily regulated by the federal government, and additional actions at the national level are still urgently needed to provide healthy air for the South Coast region. South Coast AQMD is conducting working group meetings, community meetings and stakeholder outreach to seek input for potential rule concepts.

Rule development is expected to take 12 to 18 months before it is presented to the Governing Board for their consideration. To receive email notifications on upcoming activity for this rule, visit the South Coast AQMD’s sign-up page at http://www.aqmd.gov/sign-up, and select Rule 2304.

Greetings!
South Coast AQMD is excited to announce
two updates to its smartphone app that will
allow users to conveniently access facility
information, and submit online complaints
directly from the free iOS or Android App.

The App will provide direct access to
the agency’s FIND (Facility INformation
Detail) tool, where users can search for
public information on regulated facilities,
including permit status, history of Notices
of Violations, and annual emissions
information.

With a more robust reporting feature, users
can now submit online complaints directly
from their phones, including the new option
of submitting pictures. Once the air quality
complaint is submitted and received, a
complaint number will be issued. Users can
then track the status of the complaint from
their phone.

South Coast AQMD anticipates these
updates will be released in April 2022.

Download the current smartphone App to
gain immediate access to our upcoming
release and utilize these exciting, enhanced
capabilities at www.aqmd.gov/mobileapp
or contact South Coast AQMD’s Mobile
Inquiry email at [email protected]. Page 214 of 243 Newsletter page 2 Spring 2022
New Inspectors Join the Compliance
& Enforcement Team
This past November, 11 new inspectors joined South Coast AQMD’s Office of Compliance & Enforcement after completing a newly designed training program.

The 10-week course comprised of both virtual classes and field training operations focused on enforcement of air quality rules and regulations.

All of the new inspectors have degrees in science or engineering. They have now joined teams and are ready to carry out the agency’s mission to clean the air and to protect the health of the residents in the South Coast Air Basin.

HOW TO REPORT AN

AIR QUALITY COMPLAINT
Call 1-800-CUT-SMOG
(1-800-288-7664)
Visit www.AQMD.gov/Complaints
Download the South Coast AQMD
app and select “1-800-CUT-SMOG”
Date and time of the air quality
event
Type of air quality event (odors,
dust, asbestos, smoke, etc.)
Odor description (gas, chemical, rotten
eggs or other familiar odor)
Address or location of suspected source
@SouthCoastAQMD
There are
3 ways
to file:

Please
have
ready:

HOW TO REPORT AN

AIR QUALITY COMPLAINT
Call 1-800-CUT-SMOG
(1-800-288-7664)
Visit www.AQMD.gov/C
Download the South Co
app and select “1-800-
Date and time of the air quality
event
Type of air quality event (odors,
dust, asbestos, smoke, etc.)
Odor description (gas, chemical, rotten
eggs or other familiar odor)
Address or location of suspected source
@Sout
There are
3 ways
to file:

P
h
re

1. Combine a daily walk or bike ride with running a
few errands and consider riding a bike or walking
to work. It cuts down on extra car trips and adds
exercise into your daily routine!

2. When you must drive, drive smart! Don’t overfill/top off at gas stations, make sure your tires are properly
inflated, and keep your car’s engine tuned up. When it’s time to buy a new vethicle, consider an electric, hybridelectric, or hydrogen fuel-cell vehicle. Find incentives at www.driveclean.ca.gov.

3. If you have the option, consider teleworking.

The average employee who teleworks rather than
commuting saves 156 gallons of gas and 2,923
pounds of Carbon Dioxide per year!

4. Get rid of your gas-burning lawnmower, leaf
blower, trimmer, or other lawn care equipment for
cleaner, quieter electric versions. Find incentives at
www.aqmd.gov/lawnandgarden.

5. Invest in energy saver and renewable energy
appliances, such as efficient space and water heaters,
induction cooktops, washers, dryers, dishwashers,
and refrigerators when it’s time to upgrade.

6. Save on your electricity bill by installing solar
panels, request green power from your utility, or join
a community choice aggregator.

7. Cut down your household energy usage by
setting your water heater temperature to 120° F
(48°C), and using major appliances off-hours, such
as before 4:30 p.m. and after 9:00 p.m.

8. Buy locally grown produce and products
whenever possible. When ordering items to be
delivered, consolidate packages to reduce shipping
materials and fuel used for transport.

9. Be mindful of household waste and help keep
unnecessary excess out of landfills. Recycling and
reusing materials improve air quality by reducing
greenhouse gasses produced by landfills and
sanitation vehicles.

10. Volunteer for clean
air programs in your community!
Things You Can do to 10 Celebrate Earth Day on April 22 Stay connected
@SouthCoastAQMD
Ronald Domholdt Matthew R. Louie Alice Yang Vincent Mota Jacquelyne Drainville Jonathan Serrano Daniel Woo Valerie Chin Andrea Rodriguez JT Shea Madison Landi
Ronald Domholdt Matthew R. Louie Alice Yang Vincent Mota Jacquelyne Drainville Jonathan Serrano Daniel Woo Valerie Chin Andrea Rodriguez JT Shea Madison Landi

PUBLIC WORKS DEPARTMENT
DATE: MAY 3, 2022
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: JAMIE LAI, P.E., DIRECTOR OF PUBLIC WORKS / CITY ENGINEER PREPARED BY: REGINA HU, P.E., SENIOR CIVIL ENGINEER
SUBJECT: CONTINUE PUBLIC HEARING FOR HIDDEN GLEN LANE STREET

VACATION (SOUTH OF HIDDEN HILLS ROAD)

RECOMMENDATION
It is recommended that the City Council continue the public hearing to a future Council meeting for a Resolution approving the street vacation of Hidden Glen Lane, south of Hidden Hills Road.

BACKGROUND
The Intent to Vacate Resolution 2022-5796 for Hidden Glen Lane was previously approved by City Council on March 15, 2022. In accordance with notice requirements, this public hearing was scheduled and published accordingly in the North Orange County – News/Yorba Linda Star on April 7, 2022, and four (4) public notices were posted on-site starting March 19, 2022.

Per the applicant’s request, staff recommends that the public hearing be continued to an undetermined Council meeting at this time. Action items for this report are ongoing as the applicant continues outreach efforts with key stakeholders.

FISCAL IMPACT
There is no direct fiscal impact.

ALTERNATIVES
There is no other alternative.

ATTACHMENTS
Attachment 1 – Vicinity Map

City of Yorba Linda
Public Works
11/2/2021
ATTACHMENT 1
Vicinity Map
Source: City of Yorba Linda, 2021 Vicinity Sites New Cul-de-Sac Dedication Areas
Hidden Hills Rd.

SEE IMAGE ABOVE

FOR DESCRIPTION
Hidden Glen Lane
Cul-de-Sac Vacation
Proposal
Hidden Glen Lane
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22865
HH 4980 HG
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ADMINISTRATION DEPARTMENT
DATE: MAY 3, 2022
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: DAVID CHRISTIAN, ASSISTANT CITY MANAGER
SUBJECT: FIFTH AMENDMENT TO AGREEMENT FOR LAW ENFORCEMENT SERVICES WITH THE ORANGE COUNTY SHERIFF’S DEPARTMENT

RECOMMENDATION
It is recommended that the City Council:

1. Approve the Fifth Amendment to the Agreement for Law Enforcement Services with the Orange County Sheriff’s Department, establishing the levels of service and costs for FY 22-23; and

2. Direct staff to begin discussions with the Orange County Sheriff’s Department to enter into a new five year agreement for law enforcement services and to bring the item back to Council at a subsequent Council meeting.

BACKGROUND
On July 17, 2012 the City entered into an agreement with the Orange County Sheriff’s Department (OCSD) for the provision of law enforcement services through June 30, 2018 and OCSD began providing police services on January 5, 2013. On May 15, 2018 the City entered into a new five-year agreement with the OCSD for the provision of law enforcement services through June 30, 2023, and since that time four amendments to the agreement have been executed. The most recent fourth amendment, approved by Council on June 15, 2021, had no changes to the level of service or staffing and was only a change in cost for the 2021-22 fiscal year. This fifth amendment will be effective after approval by the Board of Supervisors.

Although the current five-year agreement does not expire until June 30, 2023, it is appropriate to consider entering into a new agreement in the coming months since consideration of other options requires significant noticing requirements. If directed by City Council, staff will proceed in working with the County of Orange on a new agreement.

DISCUSSION
In compliance with Section C.3 of the agreement, OCSD has submitted a recommended level of service and cost estimate for the upcoming fiscal year beginning July 1, 2022.

FIFTH AMENDMENT TO AGREEMENT FOR LAW ENFORCEMENT SERVICES WITH THE ORANGE COUNTY SHERIFF’S DEPARTMENT
P a g e | 2
Level of Service
While the priority of OCSD continues to be public safety, there is no current request for any changes to the existing level of service or staffing.

Cost Estimate
The cost estimate for FY 22-23 is $13,513,122 which represents an increase of $570,465 or

4.4% over the cost for FY 21-22. The various components that account for the increase are explained more fully in the attached list of assumptions and cost estimates from OCSD. As you will see in these documents, the main component of the increase for this year is the implementation of body worn cameras at approximately $400,000 or 3.1%

FISCAL IMPACT
The full OCSD cost of $13,513,122 will be included in the FY 22-23 mid-term operating budget.

ALTERNATIVES
Do not approve the Fifth Amendment as proposed and direct staff to return with other options for service level changes and/or cost reductions.

ATTACHMENTS

1. Fifth Amendment to Law Enforcement Services With OCSD

2. Law Enforcement Contract Assumptions for FY 22-23

3. FY 22-23 Cost Estimates

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29 30
31 FIFTH AMENDMENT TO AGREEMENT

BETWEEN THE

CITY OF YORBA LINDA

AND THE

COUNTY OF ORANGE
THIS FIFTH AMENDMENT TO AGREEMENT, entered into this First day of May 2022, which date is enumerated for purposes of reference only, by and between the CITY OF YORBA LINDA, hereinafter referred to as “CITY” and the COUNTY OF ORANGE, a political subdivision of the State of California, hereinafter referred to as “COUNTY,” to amend effective July 1, 2022 that certain Agreement between the parties commencing July 1, 2018, hereinafter referred to as the “Agreement”.

1. For the period July 1, 2022 through June 30, 2023, REGULAR SERVICES BY COUNTY, Subsection C-4 of the Agreement is amended to read as follows:
“C-4. The level of service, other than for licensing, to be provided by the COUNTY, for the period July 1, 2022 through June 30, 2023, is set forth in Attachment A and incorporated herein by this reference.”

2. Effective July 1, 2022, Section E is amended to read as follows:
“E. BODY WORN CAMERA AND IN CAR VIDEO:

1. As part of the law enforcement services provided to CITY, COUNTY has provided, or will provide body worn cameras (hereinafter called “BWC”) that will be worn by SHERIFF’s personnel and In Car Video (hereinafter called “IVC”) that will be mounted in vehicles designated by SHERIFF for use within CITY service area.

2. SHERIFF has the exclusive right to use said BWC and ICV for law enforcement services related to this Agreement.

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31 3. CITY shall pay COUNTY the full costs to COUNTY of a) the acquisition of BWC and the acquisition and installation of ICV, and b) recurring costs, as deemed necessary by COUNTY, including the costs of maintenance and contributions to a fund for replacement and upgrade of such BWC and ICV when they become functionally or technologically obsolete.

The costs to be paid by CITY for recurring costs, including maintenance and replacement/upgrade of BWC and ICV, are included in the costs set forth in Attachment C and the Maximum Obligation of CITY set forth in Subsection G-2 of this Agreement unless CITY has already paid such costs. CITY shall not be charged additional amounts for maintenance or replacement/upgrade of said BWC and ICV during the period July 1, 2022 through June 30, 2023.

4. If, following the initial acquisition of BWC and ICV referenced above, CITY requires BWC and ICV for additional SHERIFF’s personnel or vehicles designated for use in the CITY service area, COUNTY will purchase said additional BWC and ICV. Upon demand by COUNTY, CITY will pay to COUNTY a) the full costs of acquisition of additional BWC and the full cost of acquisition and installation of additional ICV, and b) the full recurring costs for said BWC and ICV, as deemed necessary by COUNTY, including the costs of maintenance, and contributions to a fund for replacement and upgrade of such BWC and ICV when they become functionally or technologically obsolete. Said costs related to additional BWC and ICV are not included in, and are in addition to, the costs set forth Attachment C and the Maximum Obligation of CITY set forth in Subsection G-2 of this Agreement.

5. County will replace and/or upgrade BWC and ICV as needed. The costs of replacing/upgrade BWC and ICV shall be paid by COUNTY from the replacement/upgrade funds to be paid by CITY in accordance with the

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31 foregoing. CITY shall not be charged any additional charge to replace or upgrade BWC and ICV”.

3. For the period July 1, 2022 through June 30, 2023, PAYMENT, Subsections G-2, G-3a, G-3b and G-5 of the Agreement are amended to read as follows:
“G-2. Unless the level of service as set forth in Attachment A is increased or decreased, by mutual agreement of parties, or CITY is required to pay for increases as set forth in Subsection G-3, the Maximum Obligation of CITY for services, other than Licensing Services, to be provided by the COUNTY for the period July 1, 2022 through June 30, 2023, shall be $13,513,122 as set forth in Attachment C.

The overtime costs included in the Agreement are only an estimate.

SHERIFF shall notify CITY of actual overtime worked during each fiscal year. If actual overtime worked is above or below budgeted amounts, billings will be adjusted accordingly at the end of the fiscal year. Actual overtime costs may exceed CITY’s Maximum Obligation.

G-3a. At the time this Agreement is executed, there may be unresolved issues pertaining to potential changes in salaries and benefits for COUNTY employees. The costs of such potential changes are not included in the FY 2022-23 cost set forth in Attachment C nor in the FY 2022-23 Maximum Obligation of CITY set forth in Subsection G-2 of this Agreement. If the changes result in the COUNTY incurring or becoming obligated to pay for increased costs for or on account of personnel whose costs are included in the calculations of costs charged to CITY hereunder, CITY shall pay COUNTY, in addition to the Maximum Obligation set forth in Subsection G-2 of this Agreement, the full costs of said increases to the extent such increases are attributable to work performed by such personnel during the period July 1, 2022 through June 30, 2023, and CITY’s Maximum Obligation hereunder shall be deemed to have increased accordingly. CITY shall pay

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31 COUNTY in full for such increases on a pro-rata basis over the portion of the period between July 1, 2022 and June 30, 2023 remaining after COUNTY notifies CITY that increases are payable. If the changes result in the COUNTY incurring or becoming obligated to pay for decreased costs for or on account of personnel whose costs are included in the calculations of costs charged to CITY hereunder, COUNTY shall reduce the amount owed by the CITY to the extent such decreases are attributable to work performed by such personnel during the period July 1, 2022 through June 30, 2023, and CITY’s Maximum Obligation hereunder shall be deemed to have decreased accordingly. COUNTY shall reduce required payment by CITY in full for such decreases on a pro-rata basis over the portion of the period between July 1, 2022 and June 30, 2023 remaining after COUNTY notifies CITY that the Maximum Obligation has decreased.

G-3b. If CITY is required to pay for increases as set forth in Subsection G-3a above, COUNTY, at the request of CITY, will thereafter reduce the level of service to be provided to CITY as set forth in Attachment A of this Agreement to a level that will make the Maximum Obligation of CITY hereunder for the period July 1, 2022 through June 30, 2023 an amount specified by CITY that is equivalent to or higher or lower than the Maximum Obligation set forth in Subsection G-2 for said period at the time this Agreement originally was executed. The purpose of such adjustment of service levels will be to give CITY the option of keeping its Maximum Obligation hereunder at the pre-increase level or at any other higher or lower level specified by CITY. In the event of such reduction in level of service and adjustment of costs, the parties shall execute an amendment to this Agreement so providing. Decisions about how to reduce the level of service provided to CITY shall be made by SHERIFF with the approval of CITY.

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31 G-5. COUNTY shall invoice CITY monthly, one-twelfth (1/12) of the Maximum Obligation of CITY. If a determination is made that increases or decreases described in Subsection G-3 must be paid or refunded, COUNTY thereafter shall include the pro-rata charges or credits for such increases or decreases in its monthly invoices to CITY for the balance of the period between July 1, 2022 and June 30, 2023.”

4. For the period July 1, 2022 through June 30, 2023, MOBILE DATA COMPUTERS, Subsection N-3 of the Agreement is amended to read as follows:
“N-3. CITY shall pay COUNTY the full costs to COUNTY of a) the acquisition and installation of MDCs that are or will be mounted in patrol vehicles and motorcycles assigned to CITY, and b) recurring costs, as deemed necessary by COUNTY, including the costs of maintenance and contributions to a fund for replacement and upgrade of such MDCs when they become functionally or technologically obsolete.

The costs to be paid by CITY for recurring costs, including maintenance and replacement/upgrade of MDCs, are included in the costs set forth in Attachment C and the Maximum Obligation of CITY set forth in Subsection G-2 of this Agreement. CITY shall not be charged additional amounts for maintenance or replacement/upgrade of said MDCs during the period July 1, 2022 through June 30, 2023.”

5. For the period July 1, 2022 through June 30, 2023, E-CITATION UNITS, Subsection Q-3 of the Agreement is amended to read as follows:
“Q-3. CITY shall pay COUNTY the full costs to COUNTY of a) the acquisition of E-Citation units that are assigned to CITY, and b) recurring costs, as deemed necessary by COUNTY, including the costs of maintenance and contributions to a fund for replacement and upgrade of such E-Citation units when they become functionally or technologically obsolete.

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31 The costs to be paid by CITY for recurring costs, including maintenance and replacement/upgrade of E-Citation units, are included in the costs set forth in Attachment C and the Maximum Obligation of CITY set forth in Subsection G-2 of this Agreement unless CITY has already paid such costs. CITY shall not be charged additional amounts for maintenance or replacement/upgrade of said E-Citation units during the period July 1, 2022 through June 30, 2023.”

6. All other provisions of the Agreement, to the extent that they are not in conflict with this FIFTH AMENDMENT TO THE AGREEMENT, remain unchanged. //
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ATTACHMENT A
LEVEL OF SERVICE PROVIDED BY SHERIFF:

Title Detail Quantity Frequency
MANAGEMENT:

Captain 1.00
SUPERVISION:

Sergeant Administrative 0.50 40 hrs./ per two wk. pay period Sergeant Patrol 4.00 each, 80 hrs./ per two wk. pay period INVESTIGATION SERVICES:

Sergeant Investigative 0.50 40 hrs./ per two wk. pay period Investigator 3.00 each, 80 hrs./ per two wk. pay period Investigative Assistant 1.00 80 hrs./ per two wk. pay period PATROL AND TRAFFIC SERVICES*:

Deputy Sheriff II -Patrol Patrol 23.00 each, 80 hrs./ per two wk. pay period Deputy Sheriff II -Motor Motorcycle 2.00 each, 80 hrs./ per two wk. pay period ADDITIONAL SERVICES*:

Crime Prevention Specialist Crime Prevention 1.00 80 hrs./ per two wk. pay period Community Services Officer Parking/Traffic Enf. 2.00 each, 80 hrs./ per two wk. pay period Deputy Sheriff II Community Support 2.00 each, 80 hrs./ per two wk. pay period Deputy Sheriff II School Resource Officer 1.00 80 hrs./ per two wk. pay period Office Specialist Office Support 1.00 80 hrs./ per two wk. pay period TOTAL 42.00
* Deployment to be determined by SHERIFF in cooperation with CITY Manager REGIONAL / SHARED STAFF:

Title Regional Team Quantity % Allocation
TRAFFIC:

Sergeant Traffic 0.60 5.87%
Deputy Sheriff II Traffic 4.00 5.87%
Investigative Assistant Traffic 2.00 5.87%
Office Specialist Traffic 1.00 5.87%
AUTO THEFT:

Sergeant Auto Theft 0.30 7.22%
Investigator Auto Theft 2.00 7.22%
Investigative Assistant Auto Theft 1.00 7.22%
Office Specialist Auto Theft 1.00 7.22%
MOTORCYCLE (shared Supervision):

Sergeant Motorcycle Supervision 1.00 8.16%
TOTAL 12.90
"REGULAR SERVICES BY COUNTY"
(Subsection C-4)

CITY OF YORBA LINDA

ORANGE COUNTY SHERIFF-CORONER
FY 2022-23 LAW ENFORCEMENT CONTRACT

ATTACHMENT C
COST OF SERVICES PROVIDED BY SHERIFF (Subsection G-2):

Title Detail Quantity
Cost of Service
(each)
Cost of Service
Total
MANAGEMENT:

Captain 1.00 $ 428,527 $ 428,527
SUPERVISION:

Sergeant Administrative 0.50 $ 356,042 $ 178,021
Sergeant Patrol 4.00 $ 356,037 $ 1,424,148
INVESTIGATION SERVICES:

Sergeant Investigative 0.50 $ 345,888 $ 172,944
Investigator 3.00 $ 308,054 $ 924,162
Investigative Assistant 1.00 $ 144,524 $ 144,524
PATROL AND TRAFFIC SERVICES:

Deputy Sheriff II -Patrol Patrol 23.00 $ 293,309 $ 6,746,107 Deputy Sheriff II -Motor Motorcycle 2.00 $ 298,310 $ 596,620 ADDITIONAL SERVICES:

Crime Prevention Specialist Crime Prevention 1.00 $ 118,317 $ 118,317 Community Services Officer Parking/Traffic Enf. 2.00 $ 131,420 $ 262,840 Office Specialist Office Support 1.00 $ 106,219 $ 106,219 Deputy Sheriff II Community Support 2.00 $ 293,309 $ 586,618 Deputy Sheriff II School Resource Officer 1.00 $ 293,309 $ 293,309 TOTAL POSITIONS 42.00 $ 11,982,356
REGIONAL / SHARED STAFF:

Title Regional Team Quantity % Allocation Cost $
TRAFFIC:

Sergeant Traffic 0.60 5.87% $ 17,361
Deputy Sheriff II Traffic 4.00 5.87% $ 89,324
Investigative Assistant Traffic 2.00 5.87% $ 18,310
Office Specialist Traffic 1.00 5.87% $ 7,126
AUTO THEFT:

Sergeant Auto Theft 0.30 7.22% $ 10,656
Investigator Auto Theft 2.00 7.22% $ 50,026
Investigative Assistant Auto Theft 1.00 7.22% $ 11,297
Office Specialist Auto Theft 1.00 7.22% $ 8,457
MOTORCYCLE (shared Supervision):

Sergeant Motorcycle Supervision 1.00 8.16% $ 31,936
TOTAL REGIONAL/SHARED 12.90 $ 244,493
OTHER CHARGES AND CREDITS (Subsection G-2):

OTHER CHARGES:

CREDITS:

TOTAL OTHER CHARGES AND CREDITS $ 1,286,273
TOTAL COST OF SERVICES (Subsection G-2) $ 13,513,122

ORANGE COUNTY SHERIFF-CORONER
FY 2022-23 LAW ENFORCEMENT CONTRACT

CITY OF YORBA LINDA
"PAYMENT"
(Subsection G-2)
Credits include: AB (2011 Public Safety Realignment); estimated vacancy credits; deployment savings; false alarm fees; reimbursement for training and miscellaneous programs; retirement rate discount for FY 2022-23; and restitution payment credits.

Other Charges include: Annual leave paydowns and apportionment of cost of leave balances paid at end of employment; Body Worn Camera (BWC) and In Car Video (ICV); contract administration; data line charges; services and supplies; enhanced helicopter response services; ECitation recurring costs for two (2) units; holiday pay; Integrated Law & Justice of Orange County fees; Mobile Data Computer (MDC) recurring cost for seventeen (17) Mobile units and six (6) Laptop units; overtime; patrol training cost allocation; premium pay for bilingual staff, education incentive pay and on-call; and transportation charges.

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31 OPERATIONS AGREEMENT

BETWEEN THE

SHERIFF-CORONER

AND THE

CITY OF YORBA LINDA
Effective July 1, 2022
The purpose of this OPERATIONS AGREEMENT is to define, in greater detail, the areas of responsibility set forth in the Agreement to which this Operations Agreement is attached, between the CITY OF YORBA LINDA, hereinafter referred to as “CITY” and COUNTY OF ORANGE, SHERIFF-CORONER, hereinafter referred to as “SHERIFF”.

1. EQUAL EMPLOYMENT OPPORTUNITY:

It is the COUNTY’S policy to employ, retain, promote, terminate, and otherwise treat any and all employees and job applicants on the basis of merit, qualifications, and competence. This policy shall be applied without regard to any individual’s sex, race, color, religion, national origin, ancestry, pregnancy, age, marital status, medical condition, or physical handicap.

2. CONTRACT SERVICE IN YORBA LINDA:

SHERIFF will provide an annual report of hours worked in support of contract services including supplemental services. A monthly report of overtime hours worked will be provided to the CITY Manager. The overtime hours worked report will be in the same format as the overtime report currently provided on a monthly basis to existing contract cities. CITY and SHERIFF will develop the format of an end-of-year report listing actual hours worked by job classification.

3. DEPLOYMENT SCHEDULE:

SHERIFF will file a deployment schedule, including Traffic Services and Parking Enforcement, with the CITY Manager and will confer with the CITY

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31 3. DEPLOYMENT SCHEDULE: (Continued)
Manager on changes in the deployment of personnel. SHERIFF retains final decision making authority regarding the deployment of personnel.

SHERIFF will annually file a copy of the YORBA LINDA Police Services deployment schedule with the CITY Manager and confer with the CITY Manager regarding deployment issues.

4. CAPTAIN – POLICE SERVICES CHIEF:

Police Services Chief (Captain), selected by the CITY Manager from a slate of candidates provided by the SHERIFF, will be an on-site department head for CITY. The Police Services Chief, at the direction of the CITY Manager, will attend CITY Council, staff and community meetings.

5. PATROL PERFORMANCE GOALS:

Patrol Performance Goals:
 Response to Priority One Calls: 5 minutes
 Response to Priority Two Calls: 12 minutes
 Response to Priority Three Calls: 20 minutes
Patrol Time Allocation Goal:

A performance goal is to maintain 60% Obligated Time and 40% Unobligated Time. The Police Services Chief will report to the CITY Manager regarding CITY Police Services personnel’s performance in meeting these goals.

In the event of a major incident outside the boundaries of CITY, adequate law enforcement personnel will remain in CITY to respond to Priority One and Priority Two calls for service.
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ATTACHMENT I

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31 6. OWNERSHIP & MAINTENANCE OF FACILITY AND PROPERTY:

CITY and SHERIFF recommend that deployment of law enforcement services occur from the Arroyo Park Building currently referred to as the Yorba Linda Police Services Building.
a. Ownership
CITY shall maintain ownership of the existing facility, CITY purchased office furniture and equipment in the Yorba Linda Police Services Building. CITY computers and related hardware are to be serviced and maintained by CITY.
b. Utility and Facility Maintenance
CITY shall pay all utilities, provide facility maintenance, janitorial services and replacement of CITY purchased office furniture and equipment. c. Hours of Service
CITY and SHERIFF agree to staff the Yorba Linda Police Services Building and remain accessible to the public during normal business hours.

CITY agrees to provide sufficient office space for the delivery of law enforcement services by SHERIFF. Design and construction necessary to provide sufficient space will be provided at CITY’s expense. CITY shall follow any required process and provide adequate space for delivery of law enforcement services described in the Fifth Amendment to the Agreement dated July 1, 2022.

7. OWNERSHIP AND MAINTENANCE OF MOTORCYCLES:

CITY shall retain ownership of all motorcycles used for traffic enforcement.

CITY shall provide maintenance and repair for all motorcycles. CITY may elect to discontinue motorcycle patrols and instead use patrol vehicles, which will result in additional cost to CITY.
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31 8. RADIO EQUIPMENT:

CITY shall retain ownership of seventeen (17) 800 MHZ in-car radios (Hot Red), two (2) 800 MHZ in-car radios (Non Hot Red), three (3) motorcycle radios (Hot Red), and thirty-four (34) 800 MHZ Pac Set (hand held) radios for YORBA LINDA Police Services Building. SHERIFF will provide specifications for radios, or other equipment necessary for the effective operation of police an emergency communications in support of delivery of services in CITY.

9. FUEL DELIVERY:

CITY will furnish fuel for law enforcement services. If COUNTY, through the contract, provides fuel during an emergency, COUNTY will charge the CITY the actual cost for this service. Vehicular and motorcycle access to fueling location(s) will be provided by CITY along with any necessary fuel pump use requirements (i.e. access cards, cardlocks, etc.)

10. PARKING CITATION ADMINISTRATION:

CITY will be responsible for the parking administration program. For parking enforcement, CITY will adopt the COUNTY’s current bail schedule and ensure that it filed with COUNTY.

11. IN-CUSTODY ARRESTS:

Booking Arrestees
Arrests made in CITY will be booked, as appropriate, into the COUNTY Intake-Release Center, COUNTY Juvenile Hall, or facilities designated by state or federal officials.

Arrestees will not be booked or housed at the Yorba Linda Police Services Building. There will be no holding cells at the Yorba Linda Police Services Building.
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31 12. UNIFORMS AND EQUIPMENT:

CITY will be responsible for providing Uniforms and equipment for CITY staff and/or volunteers assigned to support police services activities.

13. VEHICLE IDENTIFICATION:

Patrol vehicles in CITY will have YORBA LINDA in gold lettering on the driver’s side and front passenger door with the CITY’s seal centered directly above the lettering.
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Orange County Sheriff-Coroner Department
Law Enforcement Contract (LEC)
Assumptions
FY 2022-23- Second Estimate
The Law Enforcement Contract Cost Study has been updated for FY 2022-23. Costs reflect statistical data from FY 2020-21 and updated rates from the FY 2022-23 County Budget Instructions. Below are the assumptions used in the LEC Second Estimate. FY 2021-22 assumptions are shown for comparative purposes where appropriate.

Second Estimates are based on current service levels with city specific exceptions noted on individual spreadsheets.

Direct Personnel Cost:
• Annual Hours of 2,088 are based on the number of paid days in FY 2022-23. o Hours in FY 2021-22 totaled 2,088
• Salary & Wages- Salary increases are projected as followed:
o Association of County Law Enforcement Managers (A CLEM) ■ 3.5% Cost of Living Adjustment (COLA) effective 07/01/2022 o Association of Orange County Deputy Sheriffs (AOCDS)
■ 3.5% Cost of Living Adjustment (COLA) effective 07/01/2022 o Orange County Managers Association (OCMA)
• 3.0% Cost of Living Adjustment (COLA) effective 07/01/2022 o Orange County Employees Association (OCEA)
• 3.5% Cost of Living Adjustment (COLA) effective 07/01/2022 The following rates are updated based on the FY 2022-23 Budget Instructions:
o Retirement (See Attachment A for detail of the retirement components). Retirement rates are based on a weighted average whereby the percentages are weighted based on the actual employee count for each plan and bargaining unit.

FY 2021-22 FY 2022-23 Increase/ Variance FY 2022-23 Group Final 2 nd Estimate Decrease % 1
st Estimate %
Association of Orange
County Deputy Sheriffs 73.362% 68.616% -4.746% -6.469% 69.256% (AOCDS)
Law Management (ML) 77.220% 73.090% -4.130% -5.348% 73.490% General (OCEA) 40.097% 41.468% 1.371% 3.419% 41.572%

Add: Body Worn Cameras (BWC)
Transition:

DIRECT PURCHASE SERVICES & COUNTY SAVINGS/
NO POSITIONS SALARY OVERTIME BENEFITS POST PAY SUPPLIES TRANSP. DEPT. OH DIV. OH TRAINING OVERHEAD OTHER REVENUE TOTAL 1 Captain 203,609 0 192,068 0 3,177 0 8,381 13,471 4,502 3,319 0 0 428,527

0.5 Sergeant - Administrative 77,079 0 75,621 7,568 1,589 0 4,191 8,342 2,251 1,380 0 0 178,021

0.5 Sergeant - Investigative 77,079 0 75,621 7,568 1,589 0 4,191 3,265 2,251 1,380 0 0 172,944 4 Sergeant - Patrol 616,628 0 604,968 60,544 12,708 0 33,524 66,732 18,008 11,036 0 0 1,424,148 3 Investigator 406,908 0 404,919 37,326 9,531 0 25,143 19,587 13,506 7,242 0 0 924,162 2 Deputy Sheriff II - Community Support 248,556 0 247,168 17,238 6,354 0 16,762 37,204 9,004 4,332 0 0 586,618 23 Deputy Sheriff II - Patrol 2,858,394 0 2,842,432 198,237 73,071 0 192,763 427,846 103,546 49,818 0 0 6,746,107 2 Deputy Sheriff II - Motorcycle 254,556 0 251,072 17,238 6,354 0 16,762 37,204 9,004 4,430 0 0 596,620 1 Deputy Sheriff II - School Resource Officer 124,278 0 123,584 8,619 3,177 0 8,381 18,602 4,502 2,166 0 0 293,309

37.0 Subtotal Safety $4,867,087 $0 $4,817,453 $354,338 $117,550 $0 $310,098 $632,253 $166,574 $85,103 $0 $0 $11,350,456 2 Community Services Officer 119,016 0 85,402 0 6,354 0 16,762 33,366 0 1,940 0 0 262,840 1 Crime Prevention Specialist 61,700 0 40,894 0 3,177 0 8,381 3,159 0 1,006 0 0 118,317 1 Investigative Assistant 67,568 0 57,926 0 3,177 0 8,381 6,371 0 1,101 0 0 144,524 1 Office Specialist 54,372 0 36,244 0 3,177 0 8,381 3,159 0 886 0 0 106,219

5.0 Subtotal Professional $302,656 $0 $220,466 $0 $15,885 $0 $41,905 $46,055 $0 $4,933 $0 $0 $631,900

42.0 TOTAL STAFF $5,169,743 $0 $5,037,919 $354,338 $133,435 $0 $352,003 $678,308 $166,574 $90,036 $0 $0 11,982,356

REGIONAL / SHARED STAFF

0.6 Traffic - Sergeant 5.87% 7,709 968 6,473 533 268 236 295 536 159 184 0 0 17,361 4 Traffic - Deputy Sheriff II 5.87% 34,636 8,106 31,301 2,024 1,786 3,976 1,968 3,575 1,057 895 0 0 89,324 2 Traffic - Investigative Assistant 5.87% 8,189 4 6,699 0 878 0 984 1,392 0 164 0 0 18,310 1 Traffic - Office Specialist 5.87% 3,254 93 2,085 0 439 0 492 696 0 67 0 0 7,126

0.3 Auto Theft - Sergeant 7.22% 4,742 596 3,982 328 140 145 182 330 98 113 0 0 10,656 2 Auto Theft - Investigator 7.22% 20,954 1,797 19,340 1,797 936 655 1,211 2,195 650 491 0 0 50,026 1 Auto Theft - Investigative Assistant 7.22% 4,992 151 4,133 0 459 0 605 854 0 103 0 0 11,297 1 Auto Theft - Office Specialist 7.22% 3,927 0 2,533 0 459 0 605 854 0 79 0 0 8,457 1 Motorcycle Sergeant + MDC 8.16% 13,308 12 12,367 1,236 649 1,421 684 1,243 368 298 350 0 31,936

12.9 Subtotal Regional/Shared $101,711 $11,727 $88,913 $5,918 $6,014 $6,433 $7,026 $11,675 $2,332 $2,394 $350 $0 $244,493 FINAL

CITY OF YORBA LINDA
FISCAL YEAR 2022-23
YEAR 5 OF 5 YEAR TERM Patrol Video Cameras (PVS) to In Car Video (ICV) 5th Amendment
April 12, 2022

SALARIES & EMPLOYEE BENEFITS INDIRECT COSTS
Yorba Linda FY 2022-23 Spreadsheets/FINAL FY 22-23 Page 1 of 2 4/13/2022

Add: Body Worn Cameras (BWC)
Transition:

FINAL

CITY OF YORBA LINDA
FISCAL YEAR 2022-23
YEAR 5 OF 5 YEAR TERM Patrol Video Cameras (PVS) to In Car Video (ICV) 5th Amendment
April 12, 2022

SALARIES & EMPLOYEE BENEFITS INDIRECT COSTS

ADDITIONAL SERVICES & COUNTY SAVINGS/
NO COSTS/REVENUE SALARY OVERTIME BENEFITS POST PAY SUPPLIES TRANSP. DEPT. OH DIV. OH TRAINING OH OTHER REVENUE TOTAL Overtime 646,855 45,090 10,544 702,489
Estimate: Vacancy Credit (80,482) (80,482)
Annual Leave (Pay Downs & Termination Pay) 120,813 120,813 AB109 (2011 Public Safety Realignment) (9,711) (9,711)
Body Worn Cameras (BWC) and In Car Video (ICV) Costs 399,644 399,644 Contract Administration 38,753 38,753
Data Line 5,390 5,390
2 E-Citation - Recurring/Replacement 4,599 4,599
Enhanced Helicopter Services 29,830 29,830
Holiday Pay: Comp & Straight Time 195,495 195,495
Integrated Law & Justice Agency of Orange County 4,136 4,136 6 Mobile Data Computer (MDC) - Recurring Costs: Laptop 16,841 16,841 17 Mobile Data Computer (MDC) - Recurring Costs: Motorcycle & Patrol 63,627 63,627 -3 Patrol Training Cost Allocation (Credit to YL) (18,907) (18,907) 28 Patrol Training Cost Allocation (FTB) 176,466 176,466 Premium Pay 185,456 185,456
Retirement Rate Discount (Expenses for Interest and Issuance) 9,599 9,599 Retirement Rate Discount (Gross) (191,362) (191,362)
Revenue/False Alarms (14,408) (14,408)
Revenue/Training Reimbursement 0
Savings related to Unincorporated Coverage (3 DSII) (879,921) (879,921) Services & Supplies 95,141 95,141
Transportation - Maintenance, Depreciation, etc. (No Fuel) 433,794 433,794 Restitution Payments Credits (1,009) (1,009)
Subtotal $0 $646,855 ($136,673) $0 $100,531 $463,624 $0 $0 $157,559 $10,544 $948,882 ($905,049) $1,286,273 $5,271,454 $658,582 $4,990,159 $360,256 $239,980 $470,057 $359,029 $689,983 $326,465 $102,974 $949,232 ($905,049) $13,513,122 $5,099,197 $637,103 $5,025,585 $338,741 $230,796 $480,285 $338,450 $684,071 $327,716 $98,791 $584,015 ($902,093) $12,942,657

3.38% 3.37% -0.70% 6.35% 3.98% -2.13% 6.08% 0.86% -0.38% 4.23% 62.54% 0.33% 4.41% $172,257 $21,479 ($35,426) $21,515 $9,184 ($10,228) $20,579 $5,912 ($1,251) $4,183 $365,217 ($2,956) $570,465 FY 2022-23 FINAL CONTRACT TOTAL
FY 2021-22 FINAL CONTRACT TOTAL
Yorba Linda FY 2022-23 Spreadsheets/FINAL FY 22-23 Page 2 of 2 4/13/2022