City of Pacifica
Measure W Funds
Report on Compliance with the
Agreement for Distribution of San Mateo County
Measure W Funds for
Local Transportation Purposes in Accordance
with the San Mateo County Congestion Relief Plan
For the Year Ended June 30, 2023
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INDEPENDENT AUDITOR'S REPORT ON MANAGEMENT’S ASSERTION
Honorable Mayor and Members of City Council of the
City of Pacifica, California
We have examined management of the City of Pacifica’s assertion, included in accompanying Management’s Report on Compliance with the Agreement for Distribution of San Mateo County Measure W Funds for Local Transportation Purposes in Accordance with the San Mateo County Congestion Relief Plan (the Agreement) between the City of Pacifica and the San Mateo County Transportation Authority dated October 17, 2019, that the City complied with the requirements of the Agreement during the year ended June 30, 2023. Management is responsible that assertion. Our responsibility is to express an opinion on management’s assertion about the City’s compliance based upon our examination.
Our examination was conducted in accordance with the attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether management’s assertion that the City complied with the requirements of the Agreement is fairly stated, in all material respects. An examination involves performing procedures to obtain evidence about management’s assertion. The nature, timing and extent of procedures selected depend on our judgment, including an assessment of the risks of material misstatement of management’s assertion, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion.
We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the engagement.
In our opinion, management’s assertion that the City complied with the requirements of the Agreement for the year ended June 30, 2023 is fairly stated, in all material respects.
This report is intended solely for the information and use of management and the City Council and the San Mateo County Transportation Authority and is not intended to be and should not be used by anyone other than those specified parties; however, this restriction is not intended to limit the distribution of this report, which is a matter of public record.
Pleasant Hill, California
December 27, 2023
CITY OF PACIFICA
MEASURE W SPECIAL REVENUE FUND
SCHEDULE OF REVENUES AND EXPENDITURES
AND CHANGE IN FUND BALANCE
FOR THE FISCAL YEAR ENDED JUNE 30, 2023
REVENUES
Transaction and use tax - Measure W 584,630 $
Use of money and property 9,103
Total Revenues 593,733
EXPENDITURES
Current:
Streets and Traffic Maintenance 952,763
Total Expenditures 952,763
Net change in fund balance (359,030)
Fund Balance, July 1, 2022 651,035
Fund Balance, June 30, 2023 292,005 $
CITY OF PACIFICA
540 Crespi Drive • Pacifica, California 94044-3422
www.cityofpacifica.org
MAYOR
Sue Vaterlaus
MAYOR PRO TEM
Sue Beckmeyer
COUNCIL
Mary Bier
Tygarjas Bigstyck
Christine Boles Scenic Pacifica
Incorporated Nov. 22, 1957
December 27, 2023
San Mateo County Transportation Authority
120 San Carlos Avenue
San Carlos, California 94070
Management’s Report on Compliance with the Agreement for Distribution of San Mateo County Measure W Funds for Local Transportation Purposes in accordance with the San Mateo County Congestion Relief Plan
The City of Pacifica is responsible for complying with the Agreement for Distribution of San Mateo County Measure W Funds for Local Transportation Purposes in Accordance with the San Mateo County Congestion Relief Plan (the Agreement) between the City and the San Mateo County Transportation Authority entered into on October 17, 2019. The Agreement states that in return for receiving an annual allocation of a specified portion of the retail transactions and use tax approved by Measure W – San Mateo County Transportation Expenditure Plan (the Measure), the City agrees that funds shall not be used to replace funds previously provided for public transportation investments, and that City will limit the use of funds provided pursuant to this Agreement to invest in major arterial and local roadway improvements in key congested areas throughout the County, focusing on improving safety, reducing congestion, and supporting all modes of travel on the County's roadway system.
With respect to compliance with the Agreement, management attests to the following for the year ended June 30, 2023:
x Management is responsible for establishing and maintaining an effective internal control structure with respect to compliance with the Agreement; x Management is responsible for complying with the Agreement; x Management has evaluated the City’s compliance with the requirements of the Agreement; x All Transactions, as summarized in the preceding Schedule of Revenues, Expenditures and Changes in Fund Balance for the Year Ended June 30, 2023, are in compliance with the Agreement.
________________________ __________________________
City Manager Assistant City Manager
Kevin Woodhouse Yulia Carter
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