Green

Penal Code 1 section 12022.6, subdivision (b) provides the losses incurred in the commission or attempted commission of all felonies may be aggregated for purposes of imposing the prison enhancements provided under that statute if the defendant admits, or the trier of fact determines, the losses arose from a “common scheme or plan.”

The jury in 2009 convicted defendant Kathy Ann Green of two counts of grand theft by embezzlement. (§§ 487, subd. (b), 503.) The jury also found true the one-year sentence enhancement in then applicable subdivision (a)(1) of section 12022.6 based on its implicit finding the losses from the two counts arose from a “common scheme or plan.”

Green contends the evidence is insufficient to support the jury’s finding the losses from the two counts arose from a “common scheme or plan” as provided in subdivision (b) of section 12022.6. As we explain, we agree and *1488 reverse the imposition of the one-year sentence enhancement. In all other respects, the judgment of conviction is affirmed.

FACTUAL AND PROCEDURAL BACKGROUND

A. Count

Green in 2003 became the president of the board of the homeowners association (HOA) where she lived. When she…