Measure A Funds
Pacifica, California
Independent Accountant’s Report on
Management’s Assertion
For the year ended June 30, 2024
City of Pacifica
Measure A Funds
For the year ended June 30, 2024
Table of Contents
Page
Independent Accountant’s Report .......................................................................................................................... 1 Schedule of Receipts and Disbursements ............................................................................................................. 2 Management's Report on Compliance with the Agreement for Distribution of San Mateo County Measure A Funds for Local Transportation Purposes ..................................................................................... 3 INDEPENDENT ACCOUNTANT’S REPORT
To the Honorable Mayor and Members of the City Council
of the City of San Bruno
San Bruno, California
We have examined management’s assertion, that the accompanying receipts and disbursements are in compliance with the Agreement for Distribution of San Mateo County Measure A Funds for Local Transportation Purposes in accordance with the 2004 Measure A (the Agreement) between the City of Pacifica (City) and the San Mateo County Transportation Authority entered into on December 8, 2008, and that the City complied with the requirements of the Agreement during the year ended June 30, 2024. Management is responsible for its assertion. Our responsibility is to express an opinion on management’s assertion based on our examination.
Our examination was conducted in accordance with attestation standards established by the AICPA. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether management's assertion 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 the 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 accompanying receipts and disbursements are in compliance with the Agreement between the City and the San Mateo County Transportation Authority entered into on December 8, 2008, and that the City complied with the requirements of the Agreement during the year ended June 30, 2024, is fairly stated, in all material respects.
Badawi & Associates, CPAs
Berkeley, California
January 31, 2025
City of Pacifica
Measure A Funds
Schedule of Receipts and Disbursements
For the year ended June 30, 2024
2 3
CITY OF PACIFICA
540 Crespi Drive • Pacifica, California 94044-3422
www.cityofpacifica.org
MAYOR
Sue Beckmeyer
MAYOR PRO
TEM
Mary Bier
COUNCIL
Christine Boles
Mayra Espinosa
Greg Wright
Scenic Pacifica
Incorporated Nov. 22, 1957
January 31, 2025
San Mateo County Transportation Authority
1250 San Carlos Avenue
San Carlos, California 94070
Re: Management’s Report on Compliance with the Agreement for Distribution of San Mateo County Measure A Funds for Local Transportation Purposes
The City of Pacifica (City) is responsible for complying with the Agreement for Distribution of San Mateo County Measure A Funds for Local Transportation Purposes (Agreement) between the City and the San Mateo County Transportation Authority entered into December 8, 2008. The Agreement states that in return for receiving an annual allocation of a specified portion of the retail transaction and use tax approved by Measure A – San Mateo County Transportation Expenditure Plan (the Measure), the City, in use of these funds, shall “refrain from substituting funds provided to it pursuant to this Agreement for property tax funds which are currently being used to fund existing local transportation programs and limit the use of said funds to the improvement of local transportation, including streets and road improvements.” With respect to compliance with the Agreement, management attests to the following for the year ended June 30, 2024:
x Management is responsible for establishing and maintaining an effective internal control 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 requirements of the Agreement; and x All Transactions, as summarized in the attached Schedule of Receipts and Disbursements for the fiscal year ended June 30, 2024, are in compliance with the Agreement. _______________________________ ________________________________ Kevin Woodhouse Yulia Carter
City Manager Assistant City Manager
Docusign Envelope ID: 605F89FE-6E8C-40BB-9C02-5A630BD46B2C