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Agenda
Orange County Council of Governments

Board of Directors Meeting
November 29, 2018
As set forth in Orange County Council of Governments Bylaws and Joint Powers Agreement -
the Orange County Council of Governments is a voluntary agency established to serve as a sub-
regional organization to the Southern California Association of Governments representing
Orange County on mandated and non-mandated regional planning activities, to provide a vehicle
for Members to engage cooperatively on such activities, and to conduct studies and projects
designed to improve and coordinate common governmental responsibilities and services on an
area-wide and regional basis.
City of Mission Viejo Council Chambers

200 Civic Center
Mission Viejo, CA 92691
10:30 a.m.-12:00 p.m.
Board Members (Voting)

Chuck Puckett, District 17, Chair
Stacy Berry, District 18, Vice Chair
Art Brown, District 21
Wendy Bucknum, District 13
Rose Espinoza, Cities-at-Large
Jim Ferryman, Orange County Sanitation District (OCSD)
Michael Hennessey, Orange County Transportation Authority (OCTA)
Michele Martinez, District 16
Fred Minagar, District 12
Kris Murray, District 19
Steve Nagel, District 15
Mike Posey, District 64
Dwight Robinson, South Coast Air Quality Management District (SCAQMD)
Mike Scheafer, Independent Special Districts of Orange County (ISDOC)
Marty Simonoff, District 22
Tri Ta, District 20
Scott Voigts, Transportation Corridor Agencies (TCA)
Donald P. Wagner, District 14
Ex-Officio Members (Non-Voting)

VACANT, Housing Community (Non-Profit)
Tony Cardenas, Orange County Division, League of California Cities
Gerardo De Santos, Caltrans District 12
Debra Kurita, Orange County, Local Agency Formation Committee (LAFCO)
VACANT, University Community
Diana Kotler, Anaheim Resort Transportation (ART)
Steven LaMotte, Private Sector
Alicia Berhow, OCBC, Business Community
Dave Kiff, Association of California Cities Orange County (ACC-OC)
VACANT, Health Care/Hospital Industry
November 29, 2018 Page | 1

Page 1 of 56
Agenda
November 29, 2018
Agenda Descriptions
The agenda descriptions are intended to provide members of the public a general summary of
items of business to be transacted or discussed. The posting of the recommended actions does
not indicate what action will be taken. The Board of Directors may take any action deemed to be
appropriate and is not limited by the notice of the recommended action.
Public Comments on Agenda Items

Members of the public wishing to address the Board of Directors regarding any item appearing
on the agenda may do so by completing a Speaker Card and submitting it to the Clerk of the
Board. Speakers will be recognized by the Chair at the time the agenda item is considered. A
speaker’s comments shall be limited to three minutes.
Public Availability of Agenda Materials

All documents relative to the items referenced in this agenda are available for public inspection
at www.occog.com
Accessibility
Any person with a disability requiring a modification or accommodation in order to participate in
this meeting should contact the Clerk of the Board at (949) 291-3455, no less than three business
days prior to this meeting to enable the Orange County Council of Governments to make
reasonable arrangements to assure accessibility to this meeting.
CALL TO ORDER
ROLL CALL
PLEDGE OF ALLEGIANCE
PUBLIC COMMENTS
Members of the public may address the Board of Directors regarding any items within the subject
matter jurisdiction of the Board of Directors; however, action may not be taken on matters that
are not listed on the agenda unless authorized by law. Comments shall be limited to three
minutes per speaker, unless different time limits are set by the Chairman, subject to the approval
of the Board of Directors.
Page 2 of 56
Agenda
November 29, 2018
CONSENT CALENDAR (Item Nos. 1-2)
All matters listed under the Consent Calendar are routine and will be enacted by one vote without
separate discussion unless Members of the Board, the public, or staff request specific items be
removed for separate action or discussion.
1. Approval of Meeting Minutes for October 25, 2018

Eileen White, OCCOG Clerk of the Board
Recommended Action: Receive and file the minutes as amended or presented.
2. OCCOG Financial Reports for October 2018

John Hanson, OCCOG Treasurer
Recommended Action: Approve the OCCOG Financial Reports for September 2018.
ACTION ITEMS
3. Accept Audited Financial Statements for FY 2017-18

Marnie O’Brien Primmer, Executive Director and John Hanson, Treasurer
Recommended Action: Approve the audited financial statements for FY 2017-2018.
4. Approve Contract with Walt Disney Co. for 2019 General Assembly
Marnie O’Brien Primmer, Executive Director
Recommended Action: Approve contract with Walt Disney Co. for venue for 2019
OCCOG General Assembly. $5000 deposit due with signed contract, remainder of
balance will be paid in April 2019.
PRESENTATIONS
5. Orange County Conservation Corps

Katharyn O. Muniz, CEO
6. GRID Alternatives
TBD

Page 3 of 56
Agenda
November 29, 2018
REPORTS
Technical Advisory Committee

Susan Kim, Technical Advisory Committee Co-Chair
Southern California Association of Governments
South Coast Air Quality Management District

Debra Ashby, Senior Public Information Specialist, SCAQMD
Executive Director Report

Board Member Reports
Member Agency Reports
Staff Member Reports
FUTURE AGENDA ITEMS
ADJOURNMENT
The next meeting of the OCCOG Board of Directors will take place at 10:30 a.m. on January 24,
2019 at the City of Irvine.

Page 4 of 56
Minutes
Board of Directors Regular Meeting
Thursday, October 25, 2018, 10:30 a.m.
CALL TO ORDER
Chair Puckett called the Regular Meeting of the Orange County Council of Governments to
order at 10:35 a.m. on Thursday, October 25, 2018, at the City of Huntington Beach, Council
Room B-8, 2000 Main Street, Huntington Beach, CA 92648
Agenda items are presented in the originally agendized format for the benefit of the minutes’
reader but were not necessarily heard in that order. Due to lack of quorum at the start of the
meeting, reports were heard out of order. Action items were heard/acted upon once a quorum
was achieved.
BOARD MEMBERS PRESENT

Stacy Berry, District 18 (Vice-Chairman)
Gavin Centeno, LAFCO (Ex-Officio Alternative)
Wendy Bucknum, District 13 (11:18 a.m. arrival)
Dina El-Tawansy, Caltrans District 12 (Ex-Officio Alternative)
Rose Espinoza, Cities-at-Large
Jim Ferryman, Orange County Sanitary District (OCSD)
Mike Hennessey (OCTA)
Dave Kiff, (ACC-OC) (Ex-Officio Alternative)
Fred Minagar, District 12 (10:59 a.m. arrival)
Steve Nagel, District 15
Chuck Puckett, District 17 (Chair)
Mike Scheafer, Independent Special Districts of Orange County (ISDOC)
Marty Simonoff, District 22
Scott Voigts, (TCA)
Donald P. Wagner, District 14 (11:09 a.m. arrival)
BOARD MEMBERS ABSENT

Alicia Berhow, Business Community (Ex-Officio)
Art Brown, District 21
Tony Cardenas, Orange County Division, League of Cities (Ex-Officio)
Diana Kotler, Anaheim Resort Transportation (ART) (Ex-Officio)
Steven LaMotte, Private Sector (Ex-Officio)
Michele Martinez, District 16
Kris Murray, District 19
Mike Posey, District 64
Dwight Robinson, SCAQMD
Tri Ta, District 20
BOARD VACANCIES
Health Care/Hospital Industry (Ex-Officio)
University Community (Ex-Officio)
Non-Profit Housing Community (Ex-Officio)
1 10/25/18
Page 5 of 56
Minutes
STAFF PRESENT
Fred Galante, General Counsel
John Hanson, Treasurer
Marika Poynter, TAC Chair
Eileen White, Clerk of the Board
OTHERS PRESENT
Deborah Diep, Center for Demographic Research Director
Debra Ashby, Senior Public Information Specialist, SCAQMD
PLEDGE OF ALLEGIANCE led by Director Ferryman
PUBLIC COMMENTS
Michael LefFall, Community Partner, GRID Alternatives, Greater Los Angeles, distributed
flyers and promoted the State of California GRID No-Cost Solar Program. He advised many
areas of Orange County have households that would quality for free solar installations.
Qualifications include a roof in good repair and qualifying income bracket. He encouraged the
Directors to promote the program and requested to partner with the OCCOG to reach
qualifying households. Contact information was provided on the flyer.
CONSENT CALENDAR (Item Nos. 1 & 2)
1. Approval of Meeting Minutes for September 27, 2018

Eileen White, OCCOG Clerk of the Board
It was moved by Director Wagner, seconded by Director Voigts, to receive and file the
minutes as presented. Said motion was carried by the following vote:
AYES: (12) BERRY, BUCKNUM, ESPINOZA, FERRYMAN, HENNESSEY, MINAGAR,
NAGEL, PUCKETT, SCHEAFER, SIMONOFF, VOIGTS, WAGNER
NOES: (0)
ABSENT: (6) BROWN, MARTINEZ, MURRAY, POSEY, ROBINSON, TA,
2. OCCOG Financial Reports for September 2018

John Hanson, OCCOG Treasurer
It was moved by Director Wagner, seconded by Director Voigts, to approve the OCCOG
Financial Reports for September 2018. Said motion was carried by the following vote:
AYES: (12) BERRY, BUCKNUM, ESPINOZA, FERRYMAN, HENNESSEY, MINAGAR,
NAGEL, PUCKETT, SCHEAFER, SIMONOFF, VOIGTS, WAGNER
NOES: (0)
ABSENT: (6) BROWN, MARTINEZ, MURRAY, POSEY, ROBINSON, TA,
2 10/25/18
Page 6 of 56
Minutes
ACTION ITEMS
3. Formation of Ad Hoc Strategic Planning and Budget Committee

Marnie O’Brien Primmer, Executive Director, reviewed Ad Hoc Committee format and
anticipated commitment. She asked all to check their calendars and invited those
interested in serving to contact her.
Director Voigts and Director Nagel indicated interest in serving on the Ad Hoc
Committee.
PRESENTATIONS
4. California Water Fix Update

Charley Wilson, Executive Director Southern California Water Coalition (SCWC),
distributed handouts describing SCWC’s efforts to have the California WaterFix Project
reach a determination by the Delta Stewardship Council that the Project meets the State’s
co-equal goals of providing a more reliable water supply while protecting, restoring and
enhancing the Delta Ecosystem. He invited all to show their support by attending the
SCWC’s Annual Meeting and Dinner on Thursday, October 25, 2018, from 5:30-8:30 p.m.
at the Long Beach Hilton, 701 W. Ocean Blvd., Long Beach, CA 90831.
5. Update on Housing Trust AB 448

Dave Kiff, Interim ACC-OC CEO, updated the Board on the ACC-OC’s efforts to develop
permanent housing solutions. He described how the Housing Trust’s funds will be
managed and distributed in the event current Bills/Propositions are approved by voters.
Next steps are setting up the governance of the trust, contacting each City for participation
and setting up a Joint Powers Authority.
In response to questions, he addressed recent legislation guiding Cities’ ability to enforce

anti-camping laws, potential that Costa Mesa’s Fairview Development Facility could be
used for a short-term solution, and efforts of individual cities to provide emergency shelter
beds.
6. Community Action Partnership of Orange County

Gregory Scott, CEO, narrated a PowerPoint Presentation entitled, “Community Action
Partnership of Orange County,” dated October 25, 2018. A copy of the Presentation is
available through OCCOG Executive Director Primmer. The goal of the Community Action
Partnership of Orange County (CAP-OC) is enhancing the quality of life in Orange County
by eliminating and preventing the causes and effects of poverty by mobilizing and
directing resources to programs that assist, educate and promote self-sufficiency.
Included in the presentation were Orange County poverty statistics, the number of
residents helped by CAP-OC, information on funding sources, and details on the various
programs and services offered.
Report received and filed.
3 10/25/18
Page 7 of 56
Minutes
DISCUSSION
7. Legislative Update from Bridget Hennessey
Bridget Hennessey reviewed the October 2018 Legislative and Funding Briefing,
including updates on current Assembly and Senate Bills as well as upcoming funding
opportunities. She provided her contact information and encouraged all to contact her.
Received and filed.
INFORMATION
8. 2017-2018 Audit Communication
Communication dated October 17, 2018, from Roger Alfaro, Partner, at Vavrinek, Trine
Day & Co., LLP regarding the ongoing annual audit for the year ended June 30, 2018,
received and filed.
REPORTS
Technical Advisory Committee
Marika Poynter, TAC Chair, announced upcoming SCAG meetings the first week of November.
She encouraged all to download the RHNA Subcommittee packet currently available via the
SCAG website.
Southern California Association of Governments (SCAG)

No report
South Coast Air Quality Management District

Debra Ashby, Senior Public Information Specialist, SCAQMD, distributed an informational
postcard entitled, “Check Before you burn,” a wintertime air pollution program aimed at
protecting health and improving air quality by restricting wood burning on days when air
pollution levels are high.
Executive Director’s Report

Executive Director Primmer reported attendance at the Rail~volution meeting where she was a
featured speaker regarding collaboration and coalition building to support local transportation;
reported attendance at the SCAG RHNA Subcommittee meeting where Director Posey and
Peggy Huang were excellent representatives for Orange County.
Board Member Reports

No reports
Member Agency Reports

No reports
4 10/25/18
Page 8 of 56
Minutes
Staff Member Reports
No reports
FUTURE AGENDA ITEMS

No items added
ADJOURNMENT
There being no further business before the Board, Chair Puckett adjourned the meeting at
11:33 a.m.
The next Adjourned Regular Meeting of the OCCOG Board of Directors will be held November
29, 2018, at a location Mission Viejo City Hall.
5 10/25/18
Page 9 of 56
ORANGE COUNTY
July
COUNCIL OF 22, 2010
GOVERNMENTS
November 29, 2018

Agenda Item 2
Subject: OCCOG Financial Report
Summary: OCCOG financial information is provided for Board review.
As of October 31, 2018, OCCOG had combined cash and investments of

$374,578.67, consisting of the following: a bank balance of $97,884.31 at
Bank of the West, outstanding checks in the amount of $3,350.00 and an
investment balance at the State Local Agency Investment Fund of
$280,044.36.
Recommendation: Approve financial report.
Attachments: A. OCCOG Fiscal Year 2018-19 Cash and Investments

B. Bank of the West Statement as of October 31, 2018
C. State Local Agency Investment Fund (LAIF) Monthly Statement for
October 31, 2018
D. LAIF Performance Report - Quarter Ending September 30, 2018,
Pooled Money Investment Account (PMIA) Average Monthly Effective
Yields – July 2018 – August 2018 – September 2018 and PMIA
Portfolio Composition at 9/30/18.
E. OCCOG Fiscal Year 2018-19 Cash Receipts/Disbursements Report
Staff Contact: John Hanson, CPA

OCCOG Treasurer
949-929-0073
jhoccog@gmail.com
Page 10 of 56
Cash and Investments
Fiscal Year 2018-19
General
Ledger Bank Balances
Date Check # Description Amount Balance and Reconciliation
July
Balance Forward 369,632.79
7/2/2018 1415 Connected Consulting (10,040.88) 359,591.91 Bank of the West 58,567.93
7/13/2018 Local Agency Investment Quarter Interest 1,518.50 361,110.41 O/S Checks (541.90)
7/20/2018 Bank of the West (373.13) 360,737.28 State LAIF 303,406.25
7/25/2018 Urban Land Institute 695.00 361,432.28 $361,432.28
August
Bank of the West 39,150.10
8/2/2018 1416 Aleshire & Wynder, LLP (845.10) 360,587.18 O/S Checks (6,054.20)
8/2/2018 1417 CALCOG (2,287.00) 358,300.18 State LAIF 303,406.25
8/2/2018 1418 Eileen White (6,054.20) 352,245.98 $336,502.15
8/2/2018 1419 Connected Consulting (10,026.60) 342,219.38
8/2/2018 1420 Communications Lab (750.00) 341,469.38
8/2/2018 1421 John Hanson (629.04) 340,840.34
8/23/2018 1423 Aleshire & Wynder, LLP (54.00) 340,036.34
8/23/2018 1424 Leading Authorities (2,684.42) 337,351.92
8/23/2018 1425 John Hanson (849.77) 336,502.15
September
9/6/2018 1426 Connected Consulting (10,303.94) 326,198.21 O/S Checks (28,809.33)
9/6/2018 1427 Orange County Forum (850.00) 325,348.21 State LAIF 278,406.25
9/24/2018 Outgoing Wire - Transfer to LAIF (25,000.00) 300,348.21 $296,002.76
9/24/2018 Incoming Wire - Transfer from Bank of the West 25,000.00 325,348.21
9/27/2018 1428 John Hanson (738.12) 324,610.09
9/27/2018 1430 Eileen White (3,687.20) 320,172.89
9/27/2018 1432 CSU Fullerton Auxillary Services (23,522.13) 296,002.76
October
10/3/2018 1433 Connected Consulting (11,093.42) 284,909.34 O/S Checks (3,350.00)
10/9/2018 City of Yorba Linda 7,579.12 292,488.46 State LAIF 280,044.36
10/15/2018 Local Agency Investment Fund Interest 1,638.11 294,126.57 $374,578.67
10/15/2018 City of Placentia 6,491.32 300,617.89
10/15/2018 City of Costa Mesa 10,648.22 311,266.11
10/22/2018 City of La Habra 7,162.30 318,428.41
10/22/2018 City of Rancho Santa Margarita 6,263.59 324,692.00
10/22/2018 City of Buena Park 8,567.74 333,259.74
10/22/2018 City of Laguna Beach 4,534.13 337,793.87
Page 11 of 56
Cash and Investments
Fiscal Year 2018-19
General
Ledger Bank Balances
Date Check # Description Amount Balance and Reconciliation
10/22/2018 City of Brea 5,968.55 343,762.42
10/22/2018 City of Seal Beach 4,711.93 348,474.35
10/22/2018 City of Tustin 8,458.01 356,932.36
10/22/2018 Bank of the West (357.05) 356,575.31
10/25/2018 1434 John Hanson (862.47) 355,712.84
10/25/2018 1436 CSU Fullerton Auxillary Services (23,522.13) 331,226.71
10/25/2018 1438 R Squared Group LLC (2,500.00) 327,976.71
10/30/2018 City of Laguna Woods 4,088.00 332,064.71
10/30/2018 City of La Palma 4,044.86 336,109.57
10/30/2018 Orange County Sanitation District 7,500.00 343,609.57
10/30/2018 City of Cypress 6,306.73 349,916.30
10/30/2018 City of Fountain Valley 6,768.15 356,684.45
10/30/2018 City of Dana Point 5,249.44 361,933.89
10/30/2018 City of Villa Park 3,380.39 365,314.28
10/30/2018 City of Westminster 9,264.39 374,578.67
Page 12 of 56
Page 13 of 56
Page 14 of 56
Page 15 of 56
Page 16 of 56
11/1/2018 LAIF Regular Monthly Statement
Local Agency Investment Fund

www.treasurer.ca.gov/pmia-
P.O. Box 942809
laif/laif.asp
Sacramento, CA 94209-0001
November 01,
(916) 653-3001
2018
ORANGE COUNTY COUNCIL OF GOVERNMENTS
TREASURER PMIA Average Monthly Yields

3972 BARRANCA PKWY
SUITE J127 Account Number:
IRVINE , CA 92606
40-30-020
Tran Type Definitions October 2018 Statement
Effective Transaction Tran Confirm

Date Date Type Number Authorized Caller Amount
10/15/2018 10/12/2018 QRD 1587392 SYSTEM 1,638.11
Account Summary
Total Deposit: 1,638.11 Beginning Balance: 278,406.25

Total Withdrawal: 0.00 Ending Balance: 280,044.36
Page 17 of 56
https://laifms.treasurer.ca.gov/RegularStatement.aspx 1/1
JOHN CHIANG
TREASURER
STATE OF CALIFORNIA
PMIA Performance Report LAIF Performance Report

Average Quarter Ending 09/30/18
Quarter to Maturity
Date Daily Yield* Date Yield (in days) Apportionment Rate: 2.16%
09/29/18 2.09 2.00 193 Earnings Ratio: 0.00005909460836489
09/30/18 2.09 2.00 193 Fair Value Factor: 0.997832404
10/01/18 2.11 2.11 205 Daily: 2.09%
10/02/18 2.11 2.11 205 Quarter to Date: 2.00%
10/03/18 2.12 2.11 206 Average Life: 193
10/04/18 2.12 2.12 206
10/05/18 2.12 2.12 205
10/06/18 2.12 2.12 205
10/07/18 2.12 2.12 205
10/08/18 2.12 2.12 202 PMIA Average Monthly
10/09/18 2.12 2.12 202 Effective Yields
10/10/18 2.13 2.12 202
10/11/18 2.14 2.12 203 Sept 2018 2.063
10/12/18 2.14 2.12 202 Aug 2018 1.998
10/13/18 2.14 2.12 202 July 2018 1.944
10/14/18 2.14 2.13 202
10/15/18 2.14 2.13 200
10/16/18 2.15 2.13 198
10/17/18 2.15 2.13 198
10/18/18 2.16 2.13 197 Pooled Money Investment Account
10/19/18 2.16 2.13 197
Portfolio Composition
10/20/18 2.16 2.13 197
10/21/18 2.16 2.13 197 09/30/18
10/22/18 2.16 2.14 199 $88.3 billion
10/23/18 2.16 2.14 200 Commercial
10/24/18 2.16 2.14 202 Paper Loans
10/25/18 2.16 2.14 200 7.24% 0.90%
10/26/18 2.16 2.14 201 Time Deposits
10/27/18 2.16 2.14 201 5.69%
10/28/18 2.16 2.14 201
10/29/18 2.17 2.14 203
*Daily yield does not reflect capital gains or losses Certificates of
Deposit/Bank
View Prior Month Daily Rates Notes Treasuries
19.05% 49.98%
Agencies
17.11%
Percentages may not total 100%, due to rounding.
Based on data available as of 10/31/2018

Page 18 of 56
Cash Receipts/Disbursements Report
For the Quarter ending December 31, 2018
Cash Receipts
Date Payer Description Amount
10/9/2018 City of Yorba Linda CDR Dues and Fee 7,579.12

10/15/2018 City of Placentia CDR Dues and Fee 6,491.32
10/15/2018 City of Costa Mesa CDR Dues and Fee 10,648.22
10/22/2018 City of La Habra CDR Dues and Fee 7,162.30
10/22/2018 City of Rancho Santa Margarita CDR Dues and Fee 6,263.59
10/22/2018 City of Buena Park CDR Dues and Fee 8,567.74
10/22/2018 City of Laguna Beach CDR Dues and Fee 4,534.13
10/22/2018 City of Brea CDR Dues and Fee 5,968.55
10/22/2018 City of Seal Beach CDR Dues and Fee 4,711.93
10/22/2018 City of Tustin CDR Dues and Fee 8,458.01
10/30/2018 City of Laguna Woods CDR Dues and Fee 4,088.00
10/30/2018 City of La Palma CDR Dues and Fee 4,044.86
10/30/2018 Orange County Sanitation District CDR Dues 7,500.00
10/30/2018 City of Cypress CDR Dues and Fee 6,306.73
10/30/2018 City of Fountain Valley CDR Dues and Fee 6,768.15
10/30/2018 City of Dana Point CDR Dues and Fee 5,249.44
10/30/2018 City of Villa Park CDR Dues and Fee 3,380.39
10/30/2018 City of Westminster CDR Dues and Fee 9,264.39
116,986.87
Cash Disbursements
Date Check # Payee Description Amount
10/3/2018 1433 Connected Consulting September 2018 Executive Director, Mileage (11,093.42)
10/22/2018 Bank of the West October Service Charge (357.05)
10/25/2018 1434 John Hanson September/October 2018 Treasurer Services (862.47)
10/25/2018 1435 Aleshire & Wynder, LLP September 2018 Legal (964.00)
10/25/2018 1436 CSU Fullerton Auxillary Services CDR Fees, 2nd quarter, FY 18-19 (23,522.13)
10/25/2018 1437 Communications Lab September 2018 Social Media, Website updates (750.00)
10/25/2018 1438 R Squared Group LLC Strategy and Advocacy Services (2,500.00)
(40,049.07)
Page 19 of 56
ORANGE COUNTY
COUNCIL OF GOVERNMENTS
July 22, 2010
November 29, 2018
Agenda Item 3
Subject: Audited Financial Statements for FY 2017-18
Summary: Vavrinek, Trine, Day & Company, LLP, OCCOG’s independent auditors, has
completed the audit of OCCOG’s financial statements as of June 30, 2018
and for the fiscal year then ended, and has issued its report on the financial
statements and its report on internal control over financial reporting,
compliance and other matters based on the audit.
The auditors have issued an unqualified (“clean”) audit opinion on the financial
statements, indicating that in their opinion the financial statements prepared
by management present fairly the financial position of OCCOG as of June 30,
2018 and the changes in financial position for the FY 2017-18 fiscal year in
accordance with accounting principles generally accepted in the United
States. During their audit, they identified no deficiencies in internal controls
over financial reporting that they considered to be material weaknesses, and
noted no instances of non-compliance or other matters that are required to be
reported under Government Auditing Standards.
The financial statements indicate that OCCOG had a net position of $362,756
at June 30, 2018 and a fund balance in the General Fund of the same amount
as of that same date. OCCOG’s net position decreased by $12,473 during
the fiscal year, as did the fund balance in the General Fund.
The actual decrease in fund balance in the General Fund this past year of
$12,473 was greater than the increase of $4,039 that was projected in the FY
2017-18 budget. The reasons for this $16,512 difference were revenues
coming in $25,548 less than budgeted (due primarily to lower than expected
charges for services revenue related to General Assembly sponsorships),
offset somewhat by savings of $9,036 in the areas of miscellaneous
expenditures (insurance, travel and meetings), administrative expenditures
(contract services), and professional services expenditures (legal services).
The year-end net position/fund balance of $362,756 is available as a reserve

for contingencies, new programs, increases in the cost of services,
unforeseen expenses or revenue shortfalls that may arise in future years.
The auditors have also issued the second audit communication letter to the
Board of Directors that is required by generally accepted auditing standards.
This letter communicates certain audit findings and other matters to the Board.
The auditors noted no difficulties dealing with OCCOG management or any
disagreements with management. Their findings are described in the attached
letter.
Page 20 of 56
Recommendation: Approve the audited financial statements for FY 2017-18 and receive and file
the letter from the auditors dated November 21. 2018.
Attachments: A. OCCOG audited financial statements for FY 2017-18

B. Letter from Vavrinek, Trine, Day and Company, LLP, to the OCCOG
Board of Directors, dated November 21, 2018
Staff Contact: John Hanson, CPA

OCCOG Treasurer
949 929-0073
jhoccog@gmail.com
Page 21 of 56
Board of Directors
Irvine, California
We have audited the financial statements of the governmental activities and the general fund of the Orange
County Council of Governments (OCCOG) for the year ended June 30, 2018. Professional standards require that
we provide you with information about our responsibilities under generally accepted auditing standards,
Government Auditing Standards, as well as certain information related to the planned scope and timing of our
audit. We have communicated such information in our letter to you dated October 17, 2018. Professional
standards also require that we communicate to you the following information related to our audit.
Significant Audit Matters
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant
accounting policies used by OCCOG are described in Note 1 to the financial statements. No new accounting
policies were adopted and the application of existing policies was not changed during the fiscal year. We noted no
transactions entered into by OCCOG during the year for which there is a lack of authoritative guidance or
consensus. All significant transactions have been recognized in the financial statements in the proper period.
The financial statement disclosures are neutral, consistent, and clear.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.
Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing
matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the
auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in the management representation
letter dated November 21, 2018.
Management Consultations with Other Independent Accountants
In some cases, management may decide to consult with other accountants about auditing and accounting matters,
similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an
accounting principle to OCCOG’s financial statements or a determination of the type of auditor’s opinion that
may be expressed on those statements, our professional standards require the consulting accountant to check with
us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations
with other accountants.
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25231 Paseo De Alicia, Suite 100, Laguna Hills, CA 92653 P 949.768.0833 F 949.768.8408 W vtdcpa.com
Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing
standards, with management each year prior to retention as OCCOG’s auditors. However, these discussions
occurred in the normal course of our professional relationship and our responses were not a condition to our
retention.
Other Matters
We applied certain limited procedures to management’s discussion and analysis and the budgetary comparison
schedule, which are required supplementary information (RSI) that supplements the basic financial statements.
Our procedures consisted of inquiries of management regarding the methods of preparing the information and
comparing the information for consistency with management’s responses to our inquiries, the basic financial
statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit
the RSI and do not express an opinion or provide any assurance on the RSI.
Restriction on Use
This information is intended solely for the information and use of the Board of Directors and management of
OCCOG and is not intended to be, and should not be, used by anyone other than these specified parties.
Laguna Hills, California

November 21, 2018
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Basic Financial Statements
Year Ended June 30, 2018
(with Independent Auditors’ Report Thereon)
Page 24 of 56
Basic Financial Statements
TABLE OF CONTENTS
Independent Auditors’ Report 1
Management’s Discussion and Analysis (Required Supplementary Information) 3
Basic Financial Statements:
Government-wide Financial Statements:
Statement of Net Position 7
Statement of Activities 8
Fund Financial Statements:
Balance Sheet – Governmental Fund 9
Statement of Revenues, Expenditures and Change

in Fund Balance – Governmental Fund 10
Notes to the Basic Financial Statements 11
Required Supplementary Information
Budgetary Comparison Schedule – Governmental Fund 16
Note to the Required Supplementary Information 17
Independent Auditors’ 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 18
Page 25 of 56
INDEPENDENT AUDITORS’ REPORT
Board of Directors
Irvine, California
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities and the general fund of the
Orange County Council of Governments (OCCOG), as of and for the year ended June 30, 2018, and the related
notes to the financial statements, which collectively comprise OCCOG’s basic financial statements as listed in the
table of contents.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance
with accounting principles generally accepted in the United States of America; this includes the design,
implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial
statements that are free from material misstatement, whether due to fraud or error.
Auditors’ Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit
in accordance with auditing standards generally accepted in the United States of America and the standards
applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of
the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance
about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the
financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the
risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk
assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the
financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the
purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no
such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the
reasonableness of significant accounting estimates made by management, as well as evaluating the overall
presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit
opinions.
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Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective
financial position of the governmental activities and the general fund of OCCOG, as of June 30, 2018, and the
respective changes in financial position thereof for the year then ended in accordance with accounting principles
generally accepted in the United States of America.
Other Matters
Accounting principles generally accepted in the United States of America require that the management’s
discussion and analysis and budgetary comparison information on pages 3-6 and 16-17 be presented to
supplement the basic financial statements. Such information, although not a part of the basic financial statements,
is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial
reporting for placing the basic financial statements in an appropriate operational, economic, or historical context.
We have applied certain limited procedures to the required supplementary information in accordance with
auditing standards generally accepted in the United States of America, which consisted of inquiries of
management about the methods of preparing the information and comparing the information for consistency with
management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during
our audit of the basic financial statements. We do not express an opinion or provide any assurance on the
information because the limited procedures do not provide us with sufficient evidence to express an opinion or
provide any assurance.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated November 21, 2018, on
our consideration of OCCOG’s internal control over financial reporting and on our tests of its compliance with
certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that
report is solely to describe the scope of our testing of internal control over financial reporting and compliance and
the results of that testing, and not to provide an opinion on the effectiveness of OCCOG’s internal control over
financial reporting or on compliance. That report is an integral part of an audit performed in accordance with
Government Auditing Standards in considering OCCOG’s internal control over financial reporting and
compliance.

November 21, 2018
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Management’s Discussion and Analysis
As Management of the Orange County Council of Governments (OCCOG), we offer readers of

OCCOG’s financial statements this narrative overview and analysis of OCCOG’s financial activities for
the fiscal year ended June 30, 2018.
Overview of the Financial Statements
This discussion and analysis are intended to serve as an introduction to OCCOG’s basic financial
statements. The basic financial statements are comprised of three components: 1) government-wide
financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report
also contains required supplementary information.
Government-wide Financial Statements. The government-wide financial statements are designed to

provide readers with a broad overview of OCCOG’s finances in a manner similar to a private-sector
business.
The statement of net position presents information on all of OCCOG’s assets and liabilities, with the
difference between assets and liabilities reported as net position. Over time, increases or decreases in
net position may serve as a useful indication on whether the financial position of OCCOG is improving
or deteriorating.
The statement of activities presents information showing how OCCOG’s net position changed during
the fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the
change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported
in this statement for some items that will only result in cash flows in future fiscal periods. The
government-wide financial statements may be found on pages 7 and 8.
Fund Financial Statements. A fund is a grouping of related accounts that is used to maintain control
over resources that have been segregated for specific activities or objectives. OCCOG, like other state
and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related
legal requirements.
Governmental Funds. Governmental fund financial statements focus on near-term inflows and outflows
of spendable resources as well as on balances of spendable resources available at the end of the fiscal
year. Such information may be useful in evaluating a government’s near-term financing requirements.
OCCOG consists of a single governmental fund. The fund financial statements may be found on pages
9 and 10.
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Government-wide Financial Analysis
The total net position of OCCOG was $362,756 at June 30, 2018 (as noted in Table 1). In comparison,
the total net position of OCCOG at June 30, 2017 was $375,229. OCCOG’s net position at
June 30, 2018 was unrestricted, meaning there are no external restrictions placed on the future use of the
organization’s net position.
Percent
Governmental Activities Change
2018 2017
Current and other assets $ 383,313 $ 393,219

Total assets 383,313 393,219 -2.6%
Current liabilities 20,557 17,990 14.26%

20,557 17,990
Net position:
Unrestricted 362,756 375,229 -3.32%
Total net position $ 362,756 $ 375,229
The total net position of OCCOG decreased by $12,473, or 3.3%, during FY 2017-18 (see Table 2).
This means that expenses exceeded revenues, on a full accrual basis, by $12,473 for the year. This
compares to the increase in net position during FY 2016-17 of $12,240. Revenues were 3.5% higher
than in FY 2016-17, and expenses were 10.9% higher. The increase in revenues can be attributed to
increase in Charges for service of $6,822 and investment earnings from Local Agency Investment Fund.
The increase in Charges for services was due to an increase in sponsorship funds received for the March
2018 General Assembly conference, compared to March 2017 General Assembly conference.
Membership dues and fees remained relatively unchanged in FY 2017-18 compared to FY 2016-17. The
increase in expenses can be attributed to increased spending for the March 2018 General Assembly
conference, where expenses were $32,077 higher in FY 2017-18 compared to FY 2016-17.
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Changes in Net Position
For the Year Ended:
Percent
Governmental Activities Change
2018 2017
Revenues:
Program revenues:
Member dues and fee $ 325,324 $ 323,326 0.6%
Charges for services 33,296 26,474 25.8%
Investment earnings 3,406 - 100.0%
Total revenue 362,026 349,800 3.5%
Expenses:
General government (290,821) (285,959) 1.7%
Community developmen (83,678) (51,601) 62.2%
Total expense (374,499) (337,560) 10.9%
Change in net position (12,473) 12,240 -201.9%
Net position, beginning of 375,229 362,989 3.4%
Net position, end of year $ 362,756 $ 375,229 -3.3%
Financial Analysis of the General Fund
As noted above, OCCOG maintains a single governmental fund, called the General Fund.
OCCOG’s revenues for FY 2017-18 came from membership dues and fees, as well as charges for
services. Members pay annual membership dues that fund expenditures related to the administration of
OCCOG. Members also reimburse OCCOG for the cost of demographic research performed by
California State University, Fullerton. There was no change in the dues structure from FY 2016-17 to
FY 2017-18.
General Fund Budgetary Highlights
The OCCOG Board of Directors adopted a formal budget for the fiscal year ended June 30, 2018, on
August 24, 2017, which anticipated an excess of revenues over expenditures for the year of $4,039.
Actual expenditures exceeded actual revenues for the year by $12,473. Actual revenues for the year of
$362,026 were $25,548 less than the final budget amount, as a result primarily of General Assembly
sponsorship revenue being substantially less than anticipated.
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Total actual expenditures of $374,499 were $9,036 less than expected in the final FY 2017-18 budget.
Miscellaneous expenditures were $17,958 less than the final budget amount. This was the result of
insurance and local meeting costs being significantly less than expected. Administrative expenditures
came in under budget, due to lower than anticipated costs for legal and accounting. General Assembly
conference final expenditures were $23,678 greater than budget due to higher than anticipated speaker
fees and conference room costs.
Contacting OCCOG Management
Questions concerning any of the information provided in this report or requests for additional
information should be addressed to the OCCOG Executive Director at Irvine City Hall, 1 Civic Center
Plaza, Irvine, California 92623-9575, or to the OCCOG Treasurer at 3972 Barranca Parkway Suite J127,
Irvine, California 92606.
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Statement of Net Position

June 30, 2018
Governmental
Activities
Assets
Cash and investments (note 2) $ 369,633

Accounts receivable 695
Accrued interest 1,519
Prepaid items (note 3) 11,466
Total Assets 383,313
Liabilities
Accounts payable 20,557
Net Position
Net position:
Unrestricted $ 362,756
See accompanying notes to the financial statements.
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Statement of Activities
Governmental
Activities
General Government:
Program revenues and contributions
Membership dues and fees $ 325,324
Charges for services 33,296
Total program revenues and contributions 358,620
Expenses:
General government (290,821)
Community development (83,678)
Total expenses (374,499)
Net program expense (15,879)
General Revenues:
Investment earnings 3,406
Change in net position (12,473)
Net position, beginning of year 375,229
Net position, end of year $ 362,756
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Governmental Fund
Balance Sheet
June 30, 2018
General Fund
Assets
Cash and investments $ 369,633

Accounts receivable 695
Accrued interest 1,519
Prepaid items 11,466
Total Assets $ 383,313
Liabilities and Fund Balance
Liabilities:
Accounts payable $ 20,557
Fund Balance:
Nonspendable 11,466
Unassigned 351,290
Total Fund Balance 362,756
Total Liabilities and Fund Balance $ 383,313
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Governmental Fund
Statement of Revenues, Expenditures and Change in Fund Balance
General Fund
Revenues:
Membership dues and fees $ 325,324
Charges for services 33,296
Investment earnings 3,406
Total Revenues 362,026
Expenditures:
Current:
General government:
Demographic research 87,605
Administrative 155,716
Professional services 9,628
Miscellaneous 37,872
Community development
General Assembly conference 83,678
Total Expenditures 374,499
Net change in fund balance (12,473)
Fund balance, beginning of year 375,229
Fund balance, end of year $ 362,756
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Notes to the Financial Statements

(1) Summary of Significant Accounting Policies
(a) Organization
A Joint Exercise of Powers Agreement (Agreement) between public agencies located in

Orange County, California (Members) created the Orange County Council of Governments
(OCCOG) in August 1996. Member agencies include all 34 Orange County cities, the
County of Orange, the Orange County Transportation Authority, the Transportation Corridor
Agencies, Orange County Sanitation Districts, Independent Special Districts of Orange
County and the South Coast Air Quality Management District. The Agreement may not be
terminated except by an affirmative vote of a majority of total voting membership of the
Board of Directors.
The general purpose of OCCOG is: 1) to serve as the Sub-regional Organization that
represents Orange County on mandated and non-mandated Southern California Association
of Governments (SCAG) regional planning activities; 2) to develop and adopt an Orange
County Projection that serves as Orange County’s official growth forecast for local, area-
wide and regional planning activities; 3) to provide a vehicle for its members to engage
cooperatively and voluntarily on additional regional and cooperative planning efforts with
federal, state and regional agencies and to provide Orange County a voice on
recommendations and solutions on such additional planning issues to federal, state and
regional agencies; and 4) to conduct studies and projects designed to improve and coordinate
the common governmental responsibilities and services on an area-wide and regional basis
through the establishment of a council of governments. The goal and intent of OCCOG is
one of voluntary cooperation among its member agencies for the collective benefit of all
member agencies in Orange County.
The books and financial records for OCCOG for the year ended June 30, 2018 are maintained
by the Orange County Council of Governments at 3972 Barranca Pkwy, Suite J127, Irvine,
California 92606.
(b) Measurement Focus, Basis of Accounting and Financial Statement Presentation
The basis financial statements of OCCOG are comprised of the following:
 Government-wide financial statements

 Fund financial statements
 Notes to the basic financial statements
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(1) Summary of Significant Accounting Policies (Continued)
(b) Measurement Focus, Basis of Accounting and Financial Statement Presentation (Continued)
Government-wide Financial Statements
Government-wide financial statements are presented using the economic resources

measurement focus and the accrual basis of accounting. Revenues are recorded when earned
and expenses are recorded when a liability is incurred, regardless of the timing of the related
cash flows. OCCOG performs General Government and Community Development activities.
Net program expense for the activities was as follows:
Program Revenues Expenses Net (Expense) Revenues
General Government $ 358,620 $ (290,821) $ 67,799
Community Development - (83,678) (83,678)
$ (15,879)
Fund Financial Statements
Governmental fund financial statements are reported using the current financial resources
measurement focus and modified accrual basis of accounting. Revenues are recognized as
soon as they are both measurable and available. Revenues are considered available when
they are collectible within the current period or soon enough thereafter to pay liabilities of the
current period. For this purpose, the government considers revenues to be available if they
are collected within 60 days of the end of the current fiscal period.
Expenditures are generally recorded when a liability is incurred, as under accrual accounting.
OCCOG reports the following major governmental fund:

General Fund – The General Fund is used to account for all financial resources except
those required to be accounted for in another fund.
(c) Use of Estimates

The financial statements have been prepared in accordance with generally accepted
accounting principles and may include amounts based on estimates and assumptions by
management. Actual results could differ from those amounts.
(2) Cash and Investments

As of June 30, 2018, cash and investments were reported in the financial statements as
follows:
Statement of net position:

Cash and investments $ 369,633
Total cash and investments $ 369,633
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(3) Cash and Investments (Continued)
Cash and investments as of June 30, 2018 consist of the following:

Deposits with financial institutions $ 67,745
Investments 301,888
Total cash and investments $ 369,633
Cash consists of bank demand deposit accounts. The California Government Code requires
California banks and savings and loan associations to secure a government’s deposits by
pledging government securities with a value of 110% of a government’s deposits. California
law also allows financial institutions to secure government deposits by pledging first trust
deed mortgage notes at 150% of the value of the government’s total deposits. The collateral
for deposits in federal and state chartered banks is held in safekeeping by an authorized Agent
of Depository recognized by the State of California Department of Banking. These securities
are physically held in an undivided pool of all California public agency depositors. As of
June 30, 2018, the carrying amount of OCCOG deposits was $67,745 and the bank balance
was $102,404. The $34,659 difference represents outstanding checks.
Investments Authorized by OCCOG’s Investment Policy

The table below identifies the investment types that are authorized by OCCOG’s investment
policy:
Maximum Maximum
Maximum Percentage of Investment in
Investments Types Maturity Portfolio One Issuer
Local Agency Investment Fund (LAIF) N/A None None
Local Government Investment Pool N/A 30% None
Money Market Mutual Fund N/A 20% None
Investments in State Investment Pool
OCCOG is a voluntary participant in the Local Agency Investment Fund (LAIF) that is
regulated by California Government Code under the oversight of the Treasurer of the State of
California. The fair value of OCCOG’s investment in this pool is reported in the
accompanying financial statements at amounts based upon OCCOG’s pro-rata share of the
fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of
that portfolio). The balance available for withdrawal is based on the accounting records
maintained by LAIF, which are recorded on an amortized cost basis.
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(2) Cash and Investments (Continued)
Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to
the holder of the investment. This is measured by the assignment of a rating by a nationally
recognized statistical rating organization. OCCOG’s investments at year-end were comprised
of LAIF. LAIF is not rated.
Concentration of Credit Risk
As of June 30, 2018, in accordance with GASB statement No. 40 requirements, OCCOG is
exposed to concentration of credit risk whenever they have invested more than 5% of their
total investments in any one issuer. As of June 30, 2018 OCCOG was not exposed to
concentration of credit risk.
Custodial Credit Risk
The custodial credit risk for deposits is the risk that, in the event of failure of a depository
financial institution, a government will not be able to recover deposits or will not be able to
recover collateral securities that are in the possession of an outside party.
The custodial credit risk for investments is the risk that, in the event of failure of a
counterparty to a transaction, a government will not be able to recover the value of
investment in collateral securities that are in the possession of an outside party. Custodial
credit risk does not apply to a local government’s indirect investment in securities through the
use of mutual funds or government investment pools (such as LAIF). As of June 30, 2018,
none of OCCOG’s deposits or investments were exposed to custodial credit risk.
Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair
value of an investment. Generally, the longer the maturity of an investment, the greater the
sensitivity of its fair value to changes in market interest rates. OCCOG’s investment policy
limits investment maturities as a means of managing its exposure to fair value losses arising
from increasing interest rates. LAIF has an investment maturity of less than 1 year.
Fair Value Classifications
Fair value measurements are categorized based on the valuation inputs used to measure fair
value: Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs
are significant other observable inputs; Level 3 inputs are significant unobservable inputs.
Investments categorized as Level 2 are valued using market approach using quoted market
prices.
Investments in LAIF investment pool are uncategorized as deposit and withdrawals are made
on the basis of $1 and not fair value.
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(3) Prepaid Items
Prepaid items at June 30, 2018 consisted of the following:
Prepaid insurance $ 11,466
(4) Liability Insurance
(a) Description of Self-Insurance Pool Pursuant to Joint Powers Agreement
The Orange County Council of Governments is a member of the California Joint Powers
Insurance Authority (the Authority), which provides joint protection programs and group
purchased insurance for local government agencies. The Authority is composed of 116
California public entities and is organized under a joint powers agreement pursuant to
California Government Code §6500 et seq. OCCOG participates in the Authority’s Primary
Liability Program, which does not have a self-insured retention or member deductible.
The overall coverage limit for each member, including all layers of coverage, is $50 million
per occurrence. Subsidence losses have a sub-limit of $40 million per occurrence. The
coverage structure includes retained risk that is pooled among members, reinsurance, and
excess insurance. More detailed information about the various layers of coverage is available
on the following website: https://cjpia.org/protection/coverage-programs.
During the past three fiscal years, the Primary Liability Program did not experience
settlements or judgments that exceeded pooled or insured coverage. There were also no
significant reductions in pooled or insured coverage in 2017-18.
OCCOG pays an annual contribution to the Authority and may share in any member refunds
in the event that pooled funding exceeds the cost of pooled claims and claim-related
expenses, or OCCOG may be required to pay additional contributions based upon the
Authority’s operating results. The Authority’s financial statements may be obtained from its
administrative office located at 8081 Moody Street, La Palma, California 90623, or by calling
(562) 467-8700.
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General Fund
Budgeted Amounts
Variance with
Final Budget
Actual Positive/
Original Final Amounts (Negative)
Revenues:
Membership dues and fees $ 325,324 $ 325,324 $ 325,324 $ -
Charges for services 60,000 60,000 33,296 (26,704)
Investment earnings 2,250 2,250 3,406 1,156
Total revenues 387,574 387,574 362,026 (25,548)
Expenditures:
Current:
General government:
Demographic research 87,605 87,605 87,605 -
Administrative 165,100 165,100 155,716 9,384
Professional services 15,000 15,000 9,628 5,372
Miscellaneous 55,830 55,830 37,872 17,958
Community development
General Assembly conference 60,000 60,000 83,678 (23,678)
Total expenditures 383,535 383,535 374,499 9,036
Net change in fund balance $ 4,039 $ 4,039 $ (12,473) $ (16,512)
See accompanying notes to the required supplementary information.
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Note to Required Supplementary Information

General Fund
Budgetary Data
OCCOG establishes accounting control through formal adoption of an annual operating budget. The
budget is prepared in conformity with accounting principles generally accepted in the United States of
America. The adopted budget can be amended by the Board as unforeseen circumstances come to
management’s attention. In addition, for FY 2016-17, the Executive Director was granted authority to
approve amendments to the budget, provided that any individual amendment did not exceed $10,000 and
further provided that any and all such amendments did not increase the total amount of budgeted
expenditures. Individual budget amendments in excess of $10,000 and increases in the total amount of
budgeted expenditures required the approval of the Board of Directors.
The legal level of budgetary control is the account level within the General Fund.
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INDEPENDENT AUDITORS’ 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
Board of Directors
Irvine, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America
and the standards applicable to financial audits contained in Government Auditing Standards issued by the
Comptroller General of the United States, the financial statements of the governmental activities and the general
fund of the Orange County Council of Governments (OCCOG), as of and for the year ended June 30, 2018, and
the related notes to the financial statements, which collectively comprise OCCOG’s basic financial statements,
and have issued our report thereon dated November 21, 2018.
Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered OCCOG’s internal control over
financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances
for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an
opinion on the effectiveness of the OCCOG’s internal control. Accordingly, we do not express an opinion on the
effectiveness of OCCOG’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or
employees, in the normal course of performing their assigned functions, to prevent, or detect and correct,
misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal
control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements
will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a
combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough
to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section
and was not designed to identify all deficiencies in internal control that might be material weaknesses or
significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal
control that we consider to be material weaknesses. However, material weaknesses may exist that have not been
identified.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether OCCOG’s financial statements are free from material
misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and
grant agreements, noncompliance with which could have a direct and material effect on the determination of
financial statement amounts. However, providing an opinion on compliance with those provisions was not an
objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no
instances of noncompliance or other matters that are required to be reported under Government Auditing
Standards.
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Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the
results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on
compliance. This report is an integral part of an audit performed in accordance with Government Auditing
Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not
suitable for any other purpose.

November 21, 2018
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ORANGE COUNTY
COUNCIL OF GOVERNMENTS
July 22, 2010
November 29, 2018

Agenda Item 4
Subject: OCCOG Contract with the Walt Disney Company for General Assembly
Summary: Staff has been working on securing a date and location for the OCCOG
General Assembly and is recommending that the OCCOG select the Disney
Grand Californian Hotel for the event to be held Friday April 12, 2019. A
contract is not yet available due to staff turnover at the property. The
OCCOG Executive Director is therefore requesting approval by the Board to
enter into a contract in the same form and terms as the past 2 years, within
previously-approved approved budgetary limits and subject to review and
approval by the Chair and Counsel.
Background: The Approved 2019 Work Plan directs staff to plan and execute a General
Assembly. Staff has checked potential conflicts for the recommended date of
April 12, 2019 and is comfortable that there are currently no other events
scheduled on that date may impact attendance. Based on feedback from the
past 2 years and direction from the Chair, staff is recommending that the
Grand Californian Hotel be selected to host the event. Several
considerations should be noted:
1. The budget assumes that there will be approximately 350 attendees (200
paid and 150 complimentary). The guarantee for the event is currently
set for 300, but may be adjusted up or down up to 10 days in advance.
Staff believes that this attendance goal is attainable with proper
advertising for the event.
2. Recommended ticket prices for 2019: Elected officials no charge,
OCCOG member staff $100, non-members $200, and students $25.
Table of 10- $1500, includes acknowledgement in the program.
3. Sponsorships will be available for a range of budgets from $1000-
$10,000. Sponsorship goal for 2019 is $50,000.
4. Staff will ensure that, as in past years, the contract waives the room
rental fee with a food and beverage minimum of $15000.
5. The self-parking fee is $5/car; hosted self-parking will be provided by the
OCCOG as in past years and is included in the ticket price. Valet parking
will not be covered by the OCCOG and will be $30 for those choosing to
valet park.
6. The proposed event schedule is 8am registration open, 9 am start with
event concluding at 3 pm with a post-event dessert reception 3-4:30 pm.
7. Staff will work closely with past sponsors, ex-officio partners and board
members to secure adequate sponsorships and paid registrations to
meet projected budgetary goals.
Staff will update the Board monthly on event-planning progress.
Page 45 of 56
Recommendation: Direct Executive Director Primmer to execute a contract with the Walt Disney
Company in line with the Board approved 2018 contract, and consistent with
the Board-Approved FY 2018-2019 Budget. Authorize the issue of a check
for deposit to secure the date of April 12, 2019 to host the General Assembly
at the Grand Californian Hotel.
Attachments: A. 2018 Contract with The Walt Disney Company for reference
B. Draft 2019 Budget for General Assembly
Staff Contact: Marnie O’Brien Primmer, OCCOG Executive Director

949 698-2856
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2019 OCCOG General Assembly
Draft Budget
Income 2017 Actual 2018 Actual 2019 Budget Notes
Sponsorship $ 18,000.00 $ 29,500.00 $ 50,000.00 Est. 1@10,000, 4@5000, 4 @2500, 10@1000
Est. 50 electeds 0; member 50@$100; non-members 300@ $200,
Registration $ 8,663.21 $ 4,081.00 $ 8,200.00 students 8 @$25; table 3@ $1500
In-kind $ 8,000.00 $ 2,500.00 $ 2,500.00 in-kind show runner and video for annual report from AJ Design
Total Income $ 34,663.21 $ 36,081.00 $ 60,700.00
Expenses
Food & Beverage
meals $ 17,842.00 $ 19,161.00 $ 20,000.00 16.5ppbfast; 62pp lunch; 8.5 pp snack; 32.5pp reception
service charge $ 4,010.85 $ 4,215.42 $ 4,400.00 22% service charge
tax $ 1,723.93 $ 1,870.11 $ 1,952.00 7.75%
Total F&B $ 23,576.78 $ 25,246.53 $ 26,352.00
Décor $ 673.44 $ 700.38 $ 1,000.00 centerpieces, stage décor, etc.
A/V $ 9,286.69 $ 9,597.55 $ 10,000.00
Parking $ 960.00 $ 800.00 $ 1,960.00 5$ per person based on 280pp+ 20 valet@28pp
Room Charge $ 600.00 $ 1,000.00 $ 500.00 room fee waived, charge for 6' display tables for expo
Graphic Design $ - $ - $ 1,000.00
Printing $ 2,318.78 $ 2,477.33 $ 3,000.00 singnage, program, fliers
Event Planning Support $ 8,830.52 $ 10,616.31 $ 10,000.00 includes 2500 in-kind support from AJ Designs
Speaker Fees $ 5,000.00 $ 20,000.00 $ -
Lodging $ - $ 3,733.60 $ 1,320.00 est. 4 rooms at 330+ tax/rm night
Online Registration
registration fees $ 238.00 $ 176.13 $ 297.00
credit card fees $ 400.00 $ 118.74 $ 250.00
Videography $ - $ 1,500.00 $ 1,500.00 videography for conference + annual video
ex. walkie talkies, badge ribbons, name badges, van rental, bar
Miscellaneous $ 285.23 $ 740.00 $ 1,000.00 tender fee
Promotional Items $ 1,621.48 $ 1,345.31 $ 2,500.00 conference bag and speaker gifts
Total Expenses $ 53,790.92 $ 78,051.88 $ 60,679.00
Revenues from GA -$19,127.71 $ (41,970.88) $ 21.00
Page 56 of 56
Who We Are, What We Do, and How You Can Partner With Us
Orange County Council of Governments, November 29th 2018
Presented by Katharyn Muniz, CEO
1
Our Mission
To serve young at-risk adults though employment, training and

educational programs that build self-sufficiency and benefit the
community through conservation driven projects.
2
About Us
• Provides young adults with opportunities to
serve their community, advance their
education, and obtain in-demand skills
• Modeled after the successful 1930s Civilian
Conservation Corps
• 30 staff members, 9 board members, and
countless volunteers
• Founded in 1993
• Certified annually by the California
Conservation Corps
• Headquartered in Anaheim and serving the
OC for 25 years
3
Operating Governance
• 1 of 14 State Certified Community Conservation
Corps
• Operates under the California Public Resources
Code 14507.5
• (a) “Community Conservation Corps” means a nonprofit public benefit corporation formed or operating
pursuant to Part 2 (commencing with Section 5110) of Division 2 of Title 1 of the Corporations Code, or an
agency operated by a city, county, or city and county, that is certified by the California Conservation Corps
as meeting all of the following criteria:
• (1) The corps is organized in the form of supervised work crews and selects young men and women for
participation on the basis of motivation for hard work, personal development, and public service, without
regard to their prior employment or educational background, and consistent with Section 14402.
Participation shall be for a period of one year, and may be extended.
• (2) The corps’ program is based upon a highly disciplined work experience, includes an educational
component, and is designed to develop corpsmembers’ character and civic consciousness through rigorous
work on public projects. The educational component of the corps’ program includes enrollment in a
vocational education program, public or charter high school, or postsecondary community college.
• (3) The corps compensates corpsmembers at not less than the federal minimum wage, and provides
corpsmembers assistance in obtaining permanent employment following their participation in the corps
program.
• (4) The corps engages in recycling and litter abatement projects as well as projects that accomplish the
conservationist and other purposes described in subdivisions (a) to (h), inclusive, of Section 14300, and that
assist agencies of local government and other nonprofit community organizations in developing,
rehabilitating, and restoring parklands, recreational facilities, and other community resources.
• (5) The corps consists of an average annual enrollment of not less than 50 corpsmembers between 18 and
25 years of age. In determining the average annual enrollment of a community conservation corps for the
purposes of Section 14581.1, the California Conservation Corps shall not include special corpsmembers, as
described in Section 14303, who are employed by a community conservation corps.
• (b) The California Conservation Corps shall evaluate a community conservation corps for the purpose of
determining its eligibility for certification….. 4
Our Corpsmembers Are
• Low-income young men and women ages

18-25
• More than half are the primary source of
financial support for their families
• Most face significant barriers to achieving
academic success and to escaping poverty
5
What Services do the Corpsmembers Receive?
• A steady paycheck
• An education program to earn their
high school diploma, including
tutoring
• On-the-job skills training
• Incentives for workplace and
academic achievements
• Dedicated case managers to
support their progress towards
success
6
What Other Services do the Corpsmembers Receive?
• Our Corps-2-Career program to help them

obtain meaningful employment after the
Corps
• Referrals to other agencies to assist with
childcare, healthcare, housing and more
• On-site workshops to help develop life
skills
• AmeriCorps Scholarships that can be
applied to college or vocational training
• Transportation assistance
7
Partnership with OCDE
• The OCCC partners with the Orange County Department of
Education, College and Career Preparatory Academy to help
our Corpsmembers complete their high school diplomas
• Of the 95 corpsmembers currently participating, 60 are also
enrolled in school
8
What types of projects does OCCC undertake?
• Restoration of wetlands, fish and wildlife habitat
• Beverage container recycling
• E-waste, Oil and Tire recycling
• Fuel load reduction and reforestation
• Urban tree planting and environment enhancement
• Transportation enhancement and other infrastructure
projects
• Construction and maintenance of park facilities
• Disaster cleanup for events such as wildfires and floods
• Homeless encampment clean-up
9
Legislative Action for Change
• Conservation Corps’ Prevailing Wage Exemption • Prop 12 – Water, Forest and Open Space (2000)
• AB 327 Approved by the Governor July 6, • AB 3056 – Bottle Bill Program to expand
2015 recycling (2006)
Existing law governing public works does not
apply to specified work performed by volunteer • Prop 40 - California Clean Water, Clean Air, Safe
coordination, or a member of the California Neighborhood Parks and Coastal Protection Act
Conservation Corps or a Community of 2002
Conservation Corps. These provisions are
effective only until January 1, 2017. AB 327, • Prop 84 - The Safe Drinking Water, Water
extends those provisions until January 1, 2024. Quality and Supply, Flood Control, River and
Coastal Protection Bond Act of 2006
• SB 1 – Transportation projects, Road
Maintenance & Rehabilitation Program and
critical safety projects, (2017)
• Prop 68 – Parks, Environment, and Water Bond
of 2018 (Preference)
• Prop 3 – Water Infrastructure & Watershed
Conservation Bond Initiative of 2018
10
Bolsa Chica Conservancy Habitat restoration
Active Sponsors &

California Conservation Corps Habitat restoration and environmental education
CalRecycle CRV recycling, waste tires, E-waste, and used oil
City of Anaheim Habitat restoration, trails
City of Anaheim Fire Dept Fuel load reduction
Working Partners City of Anaheim - WIB

City of Brea
City of Costa Mesa
Habitat restoration, Public Works projects
Habitat restoration and waste tire collection
Habitat restoration, median planting
City of Fullerton Habitat restoration and waste tire collection
City of Garden Grove Public Works assistance & recycling
City of Huntington Beach CRV recycling
City of Irvine Public Works Recycling V-ditch clearing, fuel load reduction
City of Laguna Beach Habitat restoration, community events assistance
City of Mission Viejo Planting natives along major streets
City of Orange Event recycling & fuel load reduction
City of Placentia Waste Tire collection
City of Yorba Linda Fuel load reduction and waste tire collection
Disneyland Resorts CRV recycling and Adopt A Channel
Fullerton Arboretum General labor support
Laguna Canyon Foundation Habitat restoration
Metropolitan Water District Water treatment plant labor assistance
OC Parks Habitat restoration, fuel load reduction, trails
OC Public Works Litter abatement and flood prevention
OC Public Works - Mitigation Habitat restoration
OC Water District Adopt A Channel Program
San Juan Capistrano Habitat restoration
Santa Ana Watershed Habitat restoration and fuel load reduction
Association
Santa Ana WIB Habitat restoration, Public Works
So Cal Gas Adopt A Channel Program
Starr Ranch Habitat restoration
Waste Management of OC Irvine park recycling & Recycling Center
Wyland Foundation Adopt A Channel Program
11
Professional Licenses & Certifications
• Contractors State License C-27- 1011187
• Department of Pesticide Regulations Business
Licensed - 38963
• Department of Pesticide Regulation Qualified
Applicator Licensees – 129097 & 197093
• ISA Certified Arborist – WE-10227A
• CalRecycle Certified Special Program Collector –
SP0243
• CalRecycle Certified E-waste Collector – 103778
• CalRecycle Tire Hauler Permit– 1810851-01
12
Recent Projects
• Santa Ana River Bed Homeless Encampment clean-up
• Orange County wildfire repair and restoration for Anaheim Hills and East
Orange
• Collection of Illegally discarded E-waste and waste tires
13
Interested in Learning More?
• Contact Josh Volp
Director of Operations
jvolp@occorps.org
714-956-6222 x221
• Visit www.occorps.org
14
Questions and Answers
15
Thank you
Katharyn Muniz
CEO
Orange County Conservation Corps
714-956-6222 x302
komuniz@occorps.org
www.occorps.org
16
Partnership
Advantages
Single Family
Multi Family
Workforce Investment
Home Charging Station
SB100 / 2045
Local Conservation Corps
Youth Build
Single-
family
Installation
• Who Benefits?
• Low-income homeowners
• What GRID Does:
• Installation
• Industry standard warranties
• Utility interconnection
• Energy efficiency education
• Client education & follow-up
• Workforce development
DAC
Live Within http://oehha.maps.arcgis.com/apps/Viewer/index.html?ap
Funding pid=dae2fb1e42674c12a04a2b302a080598
Zone (DAC)
Live Within SASH MAP
SASH https://www.huduser.gov/portal/sadda/sadda_qct.html
Funding
areas
GRID LA’s Target/Priority Populations
• Women
• People of Color
• Veterans
• Reentry citizens
• Opportunity Youth
Solar Job Market
Diverse workforce
Low barriers to employment

Solar Jobs in High Demand
üPV Installer
üSales
üCanvasser
üPermit Runner
üWarehouse Operations
üPV Solar Designer
Job Training/Educational Partnerships
• East Los Angeles Skills Center
• West Valley Occupational
Center
• Los Angeles Trade Technical
College
• Santa Monica College
• Four-year colleges (Solar
Spring Break)
Reentry Partnerships
• Homeboy Industries
• 5 Keys Charter Schools
• Shields for Families
• INVEST Program (AJCC)
• LA City Office of Reentry
• Amity Foundation
• Second Call
Additional
Opportunities
• Mock interviews & resume
workshops
• Job fairs
• Outreach
• Team Leader training
• Classes and workshops
• Themed webcasts
Opportunity Youth Partnerships
• Coalition for Responsible
Community Development
• Los Angeles Conservation
Corps
• Conservation Corps Long
Beach
• Venice YouthBuild
• CCEO YouthBuild
Companies Where GRID
Employer Network
Trainees Work
Schools
Police Stations • The question is;
Libraries
• Who will be installing our
Courthouses future?
• Dose new construction come
w/solar / SB100 / 2045
• Your community members?
Questions?

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Agenda

Orange County Council of Governments

City of Mission Viejo Council Chambers

Board Members (Voting)

Ex-Officio Members (Non-Voting)

Public Comments on Agenda Items

Public Availability of Agenda Materials

November 29, 2018 Page | 2

CONSENT CALENDAR (Item Nos. 1-2)

1. Approval of Meeting Minutes for October 25, 2018

Recommended Action: Receive and file the minutes as amended or presented.

2. OCCOG Financial Reports for October 2018

3. Accept Audited Financial Statements for FY 2017-18

Recommended Action: Approve the audited financial statements for FY 2017-2018.

5. Orange County Conservation Corps

November 29, 2018 Page | 3

Technical Advisory Committee

Southern California Association of Governments

South Coast Air Quality Management District

Executive Director Report

Board Member Reports

Member Agency Reports

Staff Member Reports

FUTURE AGENDA ITEMS

November 29, 2018 Page | 4

BOARD MEMBERS PRESENT

BOARD MEMBERS ABSENT

PLEDGE OF ALLEGIANCE led by Director Ferryman

CONSENT CALENDAR (Item Nos. 1 & 2)

1. Approval of Meeting Minutes for September 27, 2018

2. OCCOG Financial Reports for September 2018

3. Formation of Ad Hoc Strategic Planning and Budget Committee

4. California Water Fix Update

5. Update on Housing Trust AB 448

In response to questions, he addressed recent legislation guiding Cities’ ability to enforce

6. Community Action Partnership of Orange County

Report received and filed.

7. Legislative Update from Bridget Hennessey

Received and filed.

8. 2017-2018 Audit Communication

Southern California Association of Governments (SCAG)

South Coast Air Quality Management District

Executive Director’s Report

Board Member Reports

Member Agency Reports

FUTURE AGENDA ITEMS

November 29, 2018

Subject: OCCOG Financial Report

Summary: OCCOG financial information is provided for Board review.

As of October 31, 2018, OCCOG had combined cash and investments of

Recommendation: Approve financial report.

Attachments: A. OCCOG Fiscal Year 2018-19 Cash and Investments

Staff Contact: John Hanson, CPA

Local Agency Investment Fund

ORANGE COUNTY COUNCIL OF GOVERNMENTS

TREASURER PMIA Average Monthly Yields

Tran Type Definitions October 2018 Statement

Effective Transaction Tran Confirm

Total Deposit: 1,638.11 Beginning Balance: 278,406.25

PMIA Performance Report LAIF Performance Report

Percentages may not total 100%, due to rounding.

Based on data available as of 10/31/2018