Item 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES

Information regarding principal accountant fees and services is presented below for Sempra Energy, SDG&E and SoCalGas. The following table shows the fees paid to Deloitte & Touche LLP, the independent registered public accounting firm for Sempra Energy, SDG&E and SoCalGas, for services provided for 2019 and 2018.



PRINCIPAL ACCOUNTANT FEES
(Dollars in thousands)
	Sempra Energy Consolidated				SDG&E				SoCalGas
	Fees		Percent of total		Fees		Percent of total		Fees		Percent of total
2019:
Audit fees:
Consolidated financial statements, internal controls audits and subsidiary audits	$	10,568			$	2,804			$	2,789
Regulatory filings and related services	466				45				45
Total audit fees	11,034		87	%	2,849		89	%	2,834		91	%
Audit-related fees:
Employee benefit plan audits	517				162				286
Other audit-related services	883				99				10
Total audit-related fees	1,400		11		261		8		296		9
Tax fees	74		1		73		3		—		—
All other fees	74		1		15		—		—		—
Total fees	$	12,582	100	%	$	3,198	100	%	$	3,130	100	%
2018:
Audit fees:
Consolidated financial statements, internal controls audits and subsidiary audits	$	10,842			$	2,413			$	2,782
Regulatory filings and related services	598				80				101
Total audit fees	11,440		89	%	2,493		89	%	2,883		92	%
Audit-related fees:
Employee benefit plan audits	460				143				257
Other audit-related services	900				95				8
Total audit-related fees	1,360		10		238		8		265		8
Tax fees	97		1		73		3		—		—
All other fees	20		—		2		—		1		—
Total fees	$	12,917	100	%	$	2,806	100	%	$	3,149	100	%

The Audit Committee of Sempra Energy’s board of directors is directly responsible for the appointment, compensation, retention and oversight, including the oversight of the audit fee negotiations, of the independent registered public accounting firm for Sempra Energy and its subsidiaries, including SDG&E and SoCalGas. As a matter of good corporate governance, each of the Sempra Energy, SDG&E and SoCalGas boards of directors reviewed the performance of Deloitte & Touche LLP and appointed them as the independent registered public accounting firm for each of Sempra Energy, SDG&E and SoCalGas, respectively. Sempra Energy’s board of directors has determined that each member of its Audit Committee is an independent director and is financially literate, and that Mr. Taylor, the chair of the committee, is an audit committee financial expert as defined by the rules of the SEC.

Except where pre-approval is not required by SEC rules, Sempra Energy’s Audit Committee pre-approves all audit, audit-related and permissible non-audit services provided by Deloitte & Touche LLP for Sempra Energy and its subsidiaries, including all services provided by Deloitte & Touche LLP for Sempra Energy, SDG&E and SoCalGas in 2019 and 2018. The committee’s pre-approval policies and procedures provide for the general pre-approval of specific types of services and give detailed guidance to management as to the services that are eligible for general pre-approval. They require specific pre-approval of all other permitted services. For both types of pre-approval, the committee considers whether the services to be provided are consistent with maintaining the firm’s independence. The policies and procedures also delegate authority to the chair of the committee to address any requests for pre-approval of services between committee meetings, with any pre-approval decisions to be reported to the committee at its next scheduled meeting.

PART IV.

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