Annual Report of the Measure A Citizens Oversight Committee Fiscal Year 2023‐24
Measure A Background
On June 5, 2018, Chula Vista voters passed Measure A, the half -cent sales tax measure to fund public safety staffing and services. This tax allows the Chula Vista Fire and Police Departments to provide faster responses to 9-1-1 emergency calls, increase neighborhood police patrols, reduce gang and drug -related crimes, address homelessness, and improve firefighter, paramedic and emergency medical response times. The tax t ook effect on October 1, 2018, and brought Chula Vista’s tax rate to 8.75 percent.
Citizens Oversight Committee
As stipulated by the City of Chula Vista Municipal Code Chapter 2.63, the Measure A Citizens' Oversight Committee ("COC") was created for the purpose of providing citizens’ oversight in connection with expenditures of tax revenues generated by Measure A. The function of the COC is to review and report on City compliance with the provisions of Measure A, particularly with respect to the City’s accounting and expenditure of Measure A revenues . The Measure A COC held its first meeting on September 26, 2018, and now meets quarterly on the second Thursday of January, April, July and October.
The Measure A COC is composed of eleven members appointed to four -year terms. All terms expire June 30th on the year listed below. The COC members as of 6/30/2024 are:
Member Appointment Criteria Term Expiring
David Stucky (Chair) District 1 Rep. 2026
Lea Cruz District 2 Rep. 2025
Paul Becotte District 3 Rep. 2025
John Volland (Vice Chair) District 4 Rep. 2026
Patricia Alvarez de los Cobos Chula Vista Chamber of Commerce Rep. 2027 Dustin Bruzee Chula Vista Police Officers Association Rep. 2024 Darrell Roberts Chula Vista International Association of Fire Fighters Rep. 2025 Nicole Hobson Association of Chula Vista Employees Rep. 2024 Manolo Guillen Chula Vista Fire Chief Rep. 2026
William Sallee Chula Vista Police Chief Rep. 2027
Vacant as of 6/30/2024 Chula Vista Mid/Managers/Professional Association Rep.
The specific duties of the COC are as follows:
1. Review and comment on each year's: (1) Finance Department Report (as defined in CVMC section 3.34.160.A); (2) Measure A Spending Plan (as defined in CVMC section
3.34.160.B); and (3) Annual Independent Auditor’s Report (as defined in CVMC section
3.34.160.C).
2. Make determinations as necessary and appropriate regarding City compliance with Measure A requirements.
3. Work with City staff to identify and apply "best practices" for tracking and reporting on Measure A revenues and expenditures rela tive to oth er Public Safety Department revenues and expenditures.
4. Prepare an annual report regarding the Finance Department Report for presentation to the City Council at a public meeting.
Highlights of Measure A Activities during Fiscal Year 2023-24:
Chair Stucky was reappointed for Committee Chair and Vice Chair Volland was reappointed for Vice Chair.
Committee supported re-classification of two Police Agent positions to two Police Sergeants. Committee supported Fire Department’s request to use ongoing Measure A funds to hire permanent firefighters to deploy a 24-hour squad at Fire Station 1. Committee supported an amendment to the Public Safety Expenditure Plan to include Drone costs and a Police Officer Recruiting Campaign.
Committee supported the purchase updated Fire technology, vehicles and equipment, and grant matching with the Regional Fire Foundation.
Independent Auditors’ Report by LSL, LLP for fiscal year ending June 30, 2023 shows the City is in compliance with applicable Measure A requirements. City Attorney Neighborhood Protection Unit presented highlights and updates. Seven permanent GVROs were issued. Workplace Violence Prevention Orders, a restraining order from people internally and the public, was presented at the City Manager’s meeting.
Received a grant to address tobacco offenses. Goal for 2024 is to establish a new way to address chronic 911 callers/abusers.
Committee supported the use of funds to acquire property to develop a Fire Department Training Facility.
Committee Member Bruzee’s term ends June 2024.
Assistant Chief Peak became the Liaison for the Police Department.
Board/Commission comments or recommendations to Council:
Recommend to City Council the incorporation of the proposed FY 2024-25 Measure A Spending Plan into the City’s FY 2024-25 budget.
POLICE DEPARTMENT STAFFING PLAN AS OF 7/1/2023
Position FY 2018-
19 FY 2019-
20 FY 2020-
21 FY 2021-
22 FY 2022-
23 TOTAL
FTE
Police Captain 1.0 1.0
Police Lieutenant 1.0 1.0
Police Sergeant 3.0 3.0 1.0 7.0
Police Agent 1.0 2.0 3.0 2.0 8.0
Position FY 2018-
19 FY 2019-
20 FY 2020-
21 FY 2021-
22 FY 2022-
23 TOTAL
FTE
Peace Officer 4.0 6.0 14.0 24.0
TOTAL SWORN FTE 5.0 11.0 21.0 4.0 0.0 41.0
Civilian Background Investigator 1.0 1.0
Community Services Officer 2.0 2.0 4.0
Digital Forensics Technician 2.0 2.0
Forensics Specialist 1.0 1.0
Information Technology
Technician
1.0 1.0
Police Comm Systems Manager 1.0 1.0
Police Dispatcher 2.0 5.0 7.0
Property & Evidence Specialist 3.0 3.0
Property & Evidence Supervisor 1.0 1.0
Public Information Specialist 1.0 1.0
Sr. Police Records Specialist 3.0 3.0
Sr. Police Technology Specialist 1.0 1.0
TOTAL CIVILIAN FTE 4.0 10.0 2.0 8.0 2.0 26.0
TOTAL POLICE POSITIONS 9.0 21.0 23.0 12.0 2.0 67.0 Note: 20 part-time hourly CSO positions (9.52 FTE) not reflected in the chart.
POLICE DEPARTMENT STAFFING PLAN AS OF 6/30/2024
Staff changes highlighted in yellow
Position FY 2018-
19 FY 2019-
20 FY 2020-
21 FY 2021-
22 FY 2022-
23 FY 2023-
24 TOTAL
FTE
Police Captain 1.0 1.0
Police Lieutenant 1.0 1.0
Police Sergeant 3.0 3.0 1.0 2.0 9.0
Police Agent 1.0 2.0 3.0 2.0 (2.0) 6.0
Peace Officer 4.0 6.0 14.0 24.0
TOTAL SWORN FTE 5.0 11.0 21.0 4.0 0.0 0.0 41.0
Civilian Background Investigator 1.0 1.0
Community Services Officer 2.0 2.0 4.0
Digital Forensics Technician 2.0 2.0
Position FY 2018-
19 FY 2019-
20 FY 2020-
21 FY 2021-
22 FY 2022-
23 FY 2023-
24 TOTAL
FTE
Forensics Specialist 1.0 1.0
Information Technology
Technician
1.0 1.0
Police Comm Systems Manager 1.0 1.0
Police Dispatcher 2.0 5.0 7.0
Property & Evidence Specialist 3.0 3.0
Property & Evidence Supervisor 1.0 1.0
Public Information Specialist 1.0 1.0
Sr. Police Records Specialist 3.0 3.0
Sr. Police Technology Specialist 1.0 1.0
TOTAL CIVILIAN FTE 4.0 10.0 2.0 8.0 2.0 0.0 26.0
TOTAL POLICE POSITIONS 9.0 21.0 23.0 12.0 2.0 0.0 67.0 Note: 20 part-time hourly CSO positions (9.52 FTE) not reflected in the chart. FIRE DEPARTMENT STAFFING PLAN AS OF 7/1/2023
Position FY 2018-
19 FY 2019-
20 FY 2020-
21 FY 2021-
22 FY 2022-
23 FY 2023-
24 TOTAL
FTE
Deputy Fire Chief 2.0 (1.0) 1.0
Fire Captain - Ops Support 1.0 1.0
Fire Captain - Public Education
& Media Services 1.0 1.0
Fire Captain - Squads 2.0 2.0 (4.0) 0.0
Firefighter/Paramedic - Squads 2.0 2.0 (4.0) 6.0 6.0 Firefighter/EMT (4.0 Staffing) 12.0 3.0 9.0 3.0 3.0 30.0 Fire Captain - 80 hour 2.0 2.0 4.0
Fire Engineer 2.0 2.0
Firefighter/Paramedic - 80
Hour 3.0 3.0
Senior Application Support
Specialist 1.0 1.0
Inventory Control Specialist 1.0 1.0
Equipment Mechanic 1.0 1.0
TOTAL FIRE POSITIONS 19.0 7.0 2.0 2.0 9.0 12.0 51.0 The above chart does not include four squad positions filled utilizing overtime and 12 Fuels Crew positions utilizing overtim e and hourly personnel.
FIRE DEPARTMENT STAFFING PLAN AS OF 6/30/2024
Staff changes highlighted in yellow
Position
FY
2018-
19 FY
2019-
20 FY
2020-
21 FY
2021-
22 FY
2022-
23 FY
2023-
24 FY
2024-
25 TOTAL
FTE
Deputy Fire Chief 2.0 (1.0) 1.0
Fire Captain - Ops Support 1.0 1.0
Fire Captain - Public Education & Media
Services 1.0 1.0
Fire Captain - Squads 2.0 2.0 (4.0) 0.0
Firefighter/Paramedic - Squads 2.0 2.0 (4.0) 6.0 6.0 Firefighter/EMT (4.0 Staffing) 12.0 3.0 9.0 3.0 3.0 3.0 33.0 Fire Captain - 80 hour 2.0 2.0 4.0
Fire Engineer 2.0 2.0
Firefighter/Paramedic - 80 Hour 3.0 3.0
Senior Application Support Specialist 1.0 1.0 Inventory Control Specialist 1.0 1.0
Equipment Mechanic * 1.0 1.0
TOTAL FIRE POSITIONS (AMENDED) 19.0 7.0 2.0 2.0 9.0 12.0 3.0 54.0 The above chart does not include four squad positions filled utilizing overtime and 12 Fuels Crew positions utilizing overtim e and hourly personnel.
* Equipment Mechanic funded via Transfer Out to the Central Garage.
Statement of Revenues, Expenditures and Changes in Fund Balance June 30, 2024
Police Department Fund Balance
Revenues
1/2 cent Sales Tax Revenues $ 14,676,007 Grant Funding (COPS Grant and ARPA Grant) 83,334 Other Revenues 764
Police Revenue Total 14,760,104
Expenditures
Personnel Expenditures 10,482,859
Supplies & Services 1,112,846
Police Vehicles, Outfitting, Maint., Fuel, etc. 264,385 City Support (IT, Finance, HR, City Attorney, etc.) 547,182 Transfers Out (POB, Section 115 Trust) 1,781,501 Police Expenditure Total 14,188,771
FY2024 Excess (Deficiency) of Revenues over (Under) Expenditures $ 571,333
Police Department Fund Balance of July 1, 2023 $ 23,323,479 FY2024 Excess (Deficiency) of Revenues over (Under) Expenditures 571,333 Police Fund Balance as of June 30, 2024 $ 23,894,812
Fire Department Fund Balance
Revenues
1/2 cent Sales Tax Revenues $ 14,707,507 Other Revenues 63,335
Fire Revenue Total 14,770,842
Expenditures
Personnel Expenditures 8,675,328
Supplies & Services 1,052,937
Utilities 67,382
Fire Vehicles, Outfitting, Maint., Fuel, etc. 715,214 City Support (IT, Finance, HR, City Attorney, etc.) 547,182 Transfers Out (POB, Section 115 Trust) 692,465 Fire Expenditure Total 11,750,508
FY2024 Excess (Deficiency) of Revenues over (Under) Expenditures $ 3,020,334
Fire Department Fund Balance of July 1, 2023 $ 28,119,320 FY2024 Excess (Deficiency) of Revenues over (Under) Expenditures 3,020,334 Fire Fund Balance as of June 30, 2024 $ 31,139,654
Combined Police Department and Fire Department Fund Balances Combined Measure A Fund Balance as of July 1, 2023 $ 51,442,799 Total Combined Revenues 29,530,946
Total Combined Expenditures 25,939,279 Combined Measure A Fund Balance as of June 30, 2024 $ 55,034,466
Conclusion
The Citizens Oversight Committee notes that this Annual Report refers only to the period from July 1, 2023 to June 30, 2024.
The Citizens Oversight Committee has reviewed the Independent Auditor’s Report on Compliance with Applicable Requirement prepared by the audit firm of Rogers, Anderson, Malody & Scott, LLP (RAMS), the Measure A Spending Plan, and various expenditure and revenue reports prepared by the City staff. In its report dated December 11, 2024, the auditor “did not identify any deficiencies in internal control over compliance…”. Further, it was the auditor’s opinion that “the City complied, in all material respects, with the compliance requirements that could have a direct and material effect on the 2018 Measure A Sales Tax Fund for the year ended June 30, 2024”.
We would like to acknowledge City staff for their dedication and support to the COC. They have been responsive as we work to ensure transparency in the reporting of Measure A Funds.
Attachment A – Fiscal Year 2023-24 Auditor’s Measure A Report on Compliance Attachment B – Fiscal Year 2023-24 Measure A Fund Balance Report (For Informational Purposes Only) City of Chula Vista
2018 Measure A Sales Tax Fund
Report on Compliance with the
Public Safety Expenditure Plan
June 30, 2024
Attachment A
City of Chula Vista
2018 Measure A Sales Tax Fund
Report on Compliance with the
Public Safety Expenditure Plan
Table of Contents
Independent Auditor’s Report ................................................................................................... 1 Schedules of 2018 Measure A Sales Tax Fund:
Balance Sheet Schedule ..................................................................................................... 4
Schedule of Revenues, Expenditures and Changes in Fund Balance ................................ 5
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INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and Members of the City Council
City of Chula Vista
Chula Vista, California
Report on Compliance
Opinion on the 2018 Measure A Sales Tax Fund
We have audited the compliance of the 2018 Measure A Sales Tax Fund of the City of Chula Vista, California (the City) with the requirements described in Ordinance No. 3415 (the Ordinance) and the Public Safety Expenditure Plan (the Spending Plan) for the year ending June 30, 2024.
In our opinion, the City complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on the 2018 Measure A Sales Tax Fund for the year ended June 30, 2024.
Basis for Opinion on the 2018 Measure A Sales Tax Fund
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards , issued by the Comptroller General of the United States (Government Auditing Standards); and the requirements described in the Ordinance and the Spending Plan. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report.
We are required to be independent of the City, and to meet our other ethical responsibilities, in accordance with re levant ethical requirements relating to our audit. We believe the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Our audit does not provide a legal determination of the City’s compliance with the compliance requirements referred to above.
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design, implementat ion, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to the Ordinance and the Spending Plan.
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Other Matter
The schedules present only the Measure A Sales Tax Fund and do not purport to, and do not present fairly the financial position of the City of Chula Vista, California, as of June 30, 2024, the changes in its financial position, or where applicable, its cash flows for the years then ended in accordance with accounting principles generally accepted in the United States of America. Our opinion is not modified with respect to this matter.
Auditor’s Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the City’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee t hat an audit conducted in accordance with GAAS, Government Auditing Standards, the Ordinance, and the Spending Plan will always detect material noncompliance when it exists. The risk of not detec ting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud ma y involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal cont rol. Noncompliance with the compliance requirements referred to above is considered material, if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the City’s compliance with the requirements of the Ordinance and the Spending Plan as a whole.
In performing an audit in accordance with GAAS, Government Auditing Standards, and the Ordinance and the Spending Plan, we:
Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material noncomp liance whether due to fraud or error and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the City's compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances. Obtain an understanding of the City’s internal cont rol over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Ordinance and the Spending Plan, but not for the purpose of expressing an opinion on the effe ctiveness of the City’s internal control over compliance. Accordingly, no such opinion is expressed.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit.
Report on Internal Control Over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.
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Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significan t deficiencies in internal control over compliance. Given these limitations, du ring our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified.
Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed.
The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements described in the Ordinance and the Spending Plan. Accordingly, this report is not suitable for any other purpose.
San Bernardino, California
December 11, 2024
City of Chula Vista
2018 Measure A Sales Tax Fund
Balance Sheet Schedule
June 30, 2024
‐4-
Assets
Pooled cash and investments 49,875,114 $
Due from other funds 5,225,423
Advance to Transport Enterprise Fund 1,380,956
Total assets 56,481,493 $
Liabilities and Fund Balance
Liabilities
Accounts payable 574,299 $
Accrued liabilities 872,728
Total liabilities 1,447,027
Fund balance
Assigned for Measure A Sales Tax 55,034,466
Total fund balance 55,034,466
Total liabilities and fund balance 56,481,493 $
City of Chula Vista
2018 Measure A Sales Tax Fund
Schedule of Revenues, Expenditures, and Fund Balance
For the year ended June 30, 2024
‐5-
Revenues
29,207,513$
40,336
259,334
Local sales and use tax
Use of money and property
Intergovernmental
Miscellaneous 23,762
Total revenues 29,530,945
Expenditures
Public safety 25,133,150
Capital outlay 806,129
Total expenditures 25,939,279
Change in fund balance 3,591,666
Fund Balance
Beginning of year 51,442,800
End of year 55,034,466$
Revenues
1/2 cent Sales Tax Revenues 14,676,007$
Gra
nt Funding (COPS Grant and ARPA Grant) 83,334
Other R
evenues 764
P
olice Revenue Total 14,760,104
E
xpenditures
Personnel Expenditures 10,482,859
Supplies & Services 1,112,846
Police Vehicles, Outfitting, Maint., Fuel, etc. 264,385 Cit
y Support (IT, Finance, HR, City Attorney, etc.) 547,182 Tra
nsfers Out (POB, Section 115 Trust) 1,781,501
Police Expenditure Total 14,188,771
FY2024 Ex
cess (Deficiency) of Revenues over (Under) Expenditures 571,333$ Police Department Fund Balance as of July 1, 2024 23,323,479$ FY2024 Ex
cess (Deficiency) of Revenues over (Under) Expenditures 571,333 P
olice Fund Balance as of June 30, 2024 23,894,812$
Revenues
1/2 cent Sales Tax Revenues 14,707,507$
Other R
evenues 63,335
Fire Revenue Total
14,770,842
E
xpenditures
Personnel Expenditures 8,675,328
Supplies & Services 1,052,937
Utilities 67,382
Fi
re Vehicles, Outfitting, Maint., Fuel, etc. 715,214
Cit
y Support (IT, Finance, HR, City Attorney, etc.) 547,182 Tra
nsfers Out (POB, Section 115 Trust) 692,465
Fire E
xpenditure Total 11,750,508
FY2024 Ex
cess (Deficiency) of Revenues over (Under) Expenditures 3,020,334$ Fire Departm
ent Fund Balance as of July 1, 2024 28,119,320$
FY2024 Ex
cess (Deficiency) of Revenues over (Under) Expenditures 3,020,334 Fire Fund Balance as of June 30, 2024 31,139,654$
Combined Measure A Fund Balance as of Ju
ly 1, 2024 51,442,799$
Tot
al Combined Revenues 29,530,946
Total Combined Expenditures 25,939,279
Combined Measure A Fund Balance as of June 30, 2024 55,034,466$ Combined P
olice Department and Fire Department Fund Balances
CITY OF CHUL A VISTA
2018 Measure A Sales Tax Fund
Schedule of Revenues, Expenditures and Changes in Fund Balance June 30, 2024
Police Department Fund Balance
Fire Department Fund Balance
12/17/2024 1 of 2 Fund Balance Report
Attachment B
CITY OF CHULA VISTA
2018 MEASURE A SALES TAX FUNDS
BUDGET OVERVIEW BY DEPARTMENT AND BUDGET CATEGORY
FY 2024, PERIOD 1-12
AUDITED
Row Labels
2024 Original
Budget
2024 Budget
Transfer
2024 Revised
Budget
2024
Encumbrances 2024 Actual 2024 Available
2024 % Budget
Used
222 2018 Measure A Sales Tax
14-Police
Revenue
Charges for Services 0 0 0 0 (436) 436 0.00%
Other Revenue 0 0 0 0 (328) 328 0.00%
Revenue from Other Agencies (83,334) 0 (83,334) 0 (83,334) (0) 100.00% Transfers In (13,757,802) (919,430) (14,677,232) 0 (14,676,007) (1,225) 99.99% Revenue Total (13,841,136) (919,430) (14,760,566) 0 (14,760,104) (462) 100.00% Expense
Personnel Services 10,727,319 85,725 10,813,044 0 10,482,859 330,185 96.95% Supplies and Services 1,307,004 154,737 1,461,741 0 1,112,846 348,896 76.13% Other Expenses 515,918 31,264 547,182 0 547,182 1 100.00% Other Capital 0 2,548,541 2,548,541 0 174,532 2,374,009 6.85% Internal Service Charges 151,231 0 151,231 0 89,853 61,378 59.41% Transfers Out 1,781,700 0 1,781,700 0 1,781,501 199 99.99% Expense Total 14,483,172 2,820,267 17,303,439 0 14,188,771 3,114,668 82.00% 14-Police Total 642,036 1,900,837 2,542,873 0 (571,333) 3,114,207 -22.47% 15-Fire
Revenue
Other Revenue 0 0 0 0 (23,000) 23,000 0.00%
Use of Money and Property (40,000) 0 (40,000) 0 (40,335) 335 100.84% Transfers In (13,757,802) (858,205) (14,616,007) 0 (14,707,507) 91,500 100.63% Revenue Total (13,797,802) (858,205) (14,656,007) 0 (14,770,842) 114,835 100.78% Expense
Personnel Services 7,905,622 769,706 8,675,328 0 8,675,328 (0) 100.00% Supplies and Services 1,176,812 379,688 1,556,500 0 1,052,937 503,563 67.65% Utilities 60,000 7,382 67,382 0 67,382 0 100.00%
Other Expenses 515,918 36,019 551,937 0 547,182 4,756 99.14% Other Capital 1,500,000 1,086,911 2,586,911 0 631,597 1,955,314 24.42% Internal Service Charges 92,487 0 92,487 0 83,617 8,870 90.41% Transfers Out 672,261 20,204 692,465 0 692,465 0 100.00% Expense Total 11,923,100 2,299,910 14,223,010 0 11,750,508 2,472,502 82.62% 15-Fire Total (1,874,702) 1,441,705 (432,997) 0 (3,020,334) 2,587,337 697.54% 222 2018 Measure A Sales Tax Total (1,232,666) 3,342,542 2,109,876 0 (3,591,667) 5,701,543 -170.23% Grand Total (1,232,666) 3,342,542 2,109,876 0 (3,591,667) 5,701,543 -170.23% 12/17/2024 2 of 2 FY24 Measure A_Bgt Category