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15 <br />Scope 1 is direct emissions from sources with a government’s operations that it owns and controls with the exception of <br />biogenic sources of CO2. This includes stationary combustion for heat, electricity, or power, the mobile combustion of fuels <br />(e.g. cars or equipment), process emissions from physical or chemical processing, and any fugitive emissions resulting from <br />processing, transmission, and storage of fuels and refrigerants. <br /> <br />Scope 2 is indirect emissions associated with consumption of purchased electricity, steam, heating, or cooling. <br /> <br />Scope 3 is all other emissions sources relevant to the local government that can be measured and reported. This includes <br />indirect emissions not covered in Scope 2 that occur within the operational boundary of the local government. This includes <br />(but is not limited to) emissions from employee commuting, employee business travel, and emissions from government- <br />generated solid waste. <br /> <br />Organizational Boundaries: <br />The organizational boundary for an inventory determines which operations are included and which are not. Under the LGO <br />Protocol, there are two approaches for determining an organization’s boundaries: operational control or financial control. A <br />government has operational control over an operation if it has full authority over policies that impact the operation. A <br />government has financial control if the operation is fully consolidated in financial accounts. LGO Protocol encourages local <br />governments to utilize operational control for organizational boundaries for greenhouse gas inventories. This represents <br />sources that the government can directly influence and runs in parallel to other environmental programs and reporting <br />requirements. For these reasons, this inventory was conducted with an operational control framework. <br />Types of Emissions: <br />Per the LGO Protocol, there are multiple types of greenhouse gas emissions: <br /> Stationary or mobile combustion emissions are emissions from on-site combustion of fuels (e.g. natural gas, diesel or <br />gasoline) to generate heat, electricity, or to power mobile vehicles and equipment. <br /> Purchased electricity emissions are produced by the purchase of power generated by utilities outside the municipal <br />jurisdiction (e.g. PG&E) <br /> Fugitive emissions are greenhouse gases that are unintentionally released into the atmosphere (e.g. methane from <br />waste decomposition, refrigerant leaking, etc.). <br /> Process emissions are greenhouse gas emissions from the physical or chemical processing of materials (e.g. wastewater <br />treatment). <br />41