CITY OF BAKERSFIELD
MEASURE N
AGREED-UPON PROCEDURES
FOR THE FISCAL YEAR ENDED
JUNE 30, 2022
CITY OF BAKERSFIELD
MEASURE N
AGREED-UPON PROCEDURES
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
TABLE OF CONTENTS
Page
Independent Accountant’s Report on Applying Agreed-Upon Procedures ........................................ 1
Schedule of Revenues and Expenditures .......................................................................................... 3
1 INDEPENDENT ACCOUNTANT’S REPORT ON
APPLYING AGREED-UPON PROCEDURES
The City of Bakersfield
Bakersfield, California
We have performed the procedures enumerated below related to the City of Bakersfield’s (City) compliance with the guidelines stated in Resolution No. 089-18 regarding Measure N for the fiscal year ended June 30, 2022. The City’s management is responsible for its compliance with those specified requirements. The City has agreed to and acknowledged that the procedures performed ar e appropriate to meet the intended purpose of Measure N compliance requirements as stated in Resol ution No. 089-18. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes.
Our procedures and results are as follows:
1. Obtain a general understandi ng and perform a walk-through over the Measure N/Public Safety and Vital Services (PSVS) revenue collection and expenditure disbursement process.
Result: We performed a walk-through over the Measure N/Public Safety and Vital Services (PSVS) revenue collection and disbursement process by interviewing sta ff and documenting the process.
We found no exceptions as a result of the procedures performed.
2. Identify the Measure N/PSVS ta x revenue sub-fund under the General Fund, including fund name, account code, etc.
Result: The City utilizes three funds under the General Fund fo r the recording of the Measure N funds. We identified sub-fund 014, which tracks the Measure N o ne (1) percentage increase of sales tax revenue. We found no exceptions as a result of the procedures performed.
3. Obtain each Quarterly Statement of Tax Distribution for the fiscal year ended June 30, 2022, for the Measure N/PSVS revenue and reco ncile to the revenue reporte d in the general ledger. In addition, verify that the revenue was recorded in the correct sub-fund.
Result: We obtained each Quarterly Statement of Tax Distributio n for the fiscal year ended June 30, 2022, for the Measure N/PSVS revenue and reconciled it to the revenue reported in the general ledger. In addition, we were abl e to verify that the revenue wa s recorded in the correct sub-fund.
We found no exceptions as a result of the procedures performed.
4. Obtain the Measure N/PSVS ex penditure report under the sub-f und and select samples of disbursements for testing.
2 Result: We obtained the expenditures report under the sub-fund 014 and the sub-fund 312 that are used to record Measure N/PSVS ex penditures and selected a sampl e of 40 payroll and 40 nonpayroll expenditures.
5. Test sampled Measure N/PSVS expenditure items to make sure t hey are in compliance with Measure N requirements.
Result: We tested the 40 payroll and 40 nonpayroll expenditures selected as noted in procedure 4 and tested to ensure they were in compliance with the Measure N requirements. We found no exceptions as a result of the procedures performed.
6. Produce a schedule of revenue s and expenditures for the Measure N/PSVS sub-fund.
Result: The schedule is attached to this report.
We were engaged by the City to perform this agreed-upon procedu res engagement and conducted our engagement in accordance with atte station standards established by the American Institute of Certified Public Accountants. We were not engaged to, and did not, conduct an examination or review, the objective of which would be the expression of an opinion or conclusion, r espectively, on the City’s compliance with the specified requirements in Resolution No. 089-18 regarding Measure N. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.
We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.
This report is intended solely for the information and use of t he City and is not intended to be, and should not be, used by anyone other than this specified party.
BROWN ARMSTRONG
ACCOUNTANCY CORPORATION
Bakersfield, California
January 18, 2024
This schedule is prepared using the modified accrual basis of accounting. 3 CITY OF BAKERSFIELD
MEASURE N
SCHEDULE OF REVENUES AND EXPENDITURES
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
REVENUES:
Sales and Use Taxes 102,281,086 $
Charges for Services 498,662
Interest Income (1,623,149)
Other Income 275,360
Total Revenues 101,431,959
EXPENDITURES:
General Government 3,179,449
Public Safety - Police and Fire 31,232,120
Public Works 2,613,766
Parks and recreation 1,603,544
Development Services 3,156,394
Capital Outlay 14,165,759
Total Expenditures 55,951,032
OTHER FINANCING SOURCES (USES):
Transfers In 39,122,381
Transfers Out (55,274,481)
Total Other Financing Sources (Uses) (16,152,100) $