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Restaurants: As you know, the governor and many others have called for restaurants to cut occupancy in half. This should be the case at The Courtyard also. By not reducing the number of people who are eating at The Courtyard at one time, this again does not appear to be abiding by the spirit of the call for restaurant reductions. • Vulnerable Populations: As you know, the experts have called for those over the age of 60 and those who have medical issues to be quarantined or sheltered in place in order to prevent not only the spread but also getting the virus. The majority of the population of those who are residents/participants at our local shelters including The Courtyard and The Armory are likely either over the age of 60 or medically vulnerable. • Hygiene/Handwashing: As you know, it is highly recommended to wash hands frequently and to utilize hand sanitizer. There are many individuals who do not have secure housing to where they do not have safe and clean places to wash their hands. Now, in the light of the above information, I would hope that you will take dramatic, immediate, and important action in orderto protect the most vulnerable in our county including those who are literally homeless on the streets and those who may be in emergency shelter. The county should be immediately implementing new housing strategies for those who are housed in emergency shelters including spreading them out across multiple locations. Obviously, with the concentration in Santa Ana and possibly the lack of physical structures available for this crisis, I would urge you to utilize available county land in other areas of the county. This may mean that tents and/or trailers and portable hygiene accommodations are needed as well as the use of hotels and motels as called for by the governor. As a reminder, the county has full and 100% control over the 100 acres by the Irvine Great Park as well as a John Wayne Airport parking lot on Main Street that is generally empty although right at this moment it is only about half empty due to the county utilizing it to store what appears to be fleet cars for auto dealers or something similar. Additionally, the county can easily work with the State of CA to utilize the Fairview site as well as other various National Guard Armory facilities in Costa Mesa, Orange, and Tustin among others. I also urge you to not allow homeless folks to congregate in unsafe gatherings especially with them being a vulnerable population likely with inadequate resources for hygiene. Please consider measure that will not allow those who are currently receiving shelter services to just walk out on to the streets of Santa Ana as that is not healthy for them or for others. I implore you to take quick action to help the flatten the curve and heed the advice of your very own advisors as it relates to the most vulnerable in our community. I pray for wisdom for the entire board and our county staff as well as our national, state, and local leaders. Thank you for serving. MRosenl ergrer Ci+rufNrl+tMK MCCAF�WnR Proudly part of the j~► global family Tim Johnson, CPA Partner (949) 860-9892 (714) 743-1065 tjohnson@jlkrllp.com 2601 Main Street, Suite 580, Irvine, CA 92614 This message (including any attachments) contains confidential information intended for a specific individual and purpose, and is protected by law. If you are not the intended recipient, you should delete this message. Any disclosure, copying, or distribution of this message, or the taking of any action based on it, is strictly prohibited. JLK Rosenberger is a California Limited Liability Partnership and a member firm of PKF International Limited, a family of legally independent member firms and does not accept any responsibility or liability for the actions or inactions on the part of any other individual member or correspondent firm or firms.