Measure G FY 2024-25 Audit Summary | 1
CITY OF SALINASMEASURE GFiscal Year 2024-25 Audit Summary Revenue, Expenditures, Projects, Services and Positions Funded Prepared for public review by the Measure G Oversight CommitteeSharon Field, Juan Mendoza, Amy SalminaFiscal year ended June 30, 2025SUMMARY REPORT Measure G FY 2024-25 Audit Summary | 2
Executive SummaryMeasure G is the City of Salinas one-cent general transactions and use tax approved by voters on November 4, 2014. The measure has a 15-year term and was presented as a way to restore and maintain local services and provide for a “safer, better Salinas.” The revenue is locally controlled and may be used for general governmental purposes, subject to annual independent audit and public oversight. Actual revenue Actual spending/transfersPositions fundedPothole repairs recorded$37,313,404$39,528,395106.5 FTE10,830Overall Financial ResultsMeasure G produced $37.31 million in FY 2024-25 revenue, exceeding the $34.90 million budget by $2.41 million. Total expenditures and transfers were $39.53 million against a $58.45 million amended budget. The difference largely reflects multi-year capital projects for which appropriations remain available or expenditures were encumbered for future completion. Audit Result The City’s independent auditors issued an unmodified (“clean”) opinion on the City’s FY 2024-25 financial statements. The Measure G budgetary schedule in the audited financial statements reconciles to the post-audit Measure G report: $24.72 million of expenditures plus $14.81 million of transfers out, totaling $39.53 million. What Residents Received Public safety staffing and operations, including 29 Police positions and approximately 7.75 Fire positions. Street, sidewalk, pothole, asphalt, tree, graffiti and environmental compliance work. Park maintenance, recreation centers, youth programs, neighborhood engagement and playground improvements. Code enforcement activity totaling 2,941 inspections, 1,681 cases opened and 1,444 cases closed. Homelessness services, shelter operations, Alisal improvements, fire station renovations and other capital projects.
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1. Measure G Background and Oversight What Measure G Is Measure G is a one-cent general transactions and use tax. It was approved in 2014 for a 15-year period. Because it is a general tax, the City Council may appropriate the revenue for lawful municipal purposes. The voter-facing purpose emphasized restoring services and improving community safety and quality of life.Public Accountability The Measure G Oversight Committee reviews the City auditor’s report and issues a public report to the City Council regarding the receipt of Measure G revenue and the expenditure of Measure G funds. This report translates the City’s financial schedules into project-, service- and staffing-level information for public understanding. Scope of This Summary This summary covers the fiscal year ended June 30, 2025. It uses the City’s post-audit Measure G budget report, the audited Annual Comprehensive Financial Report, departmental expenditure descriptions, staffing allocations, and detailed Public Works location files supplied to the audit subcommittee. 2. Revenue and Expenditure Summary Revenue Revenue source Budget Actual Variance Transactions and Use Tax$34,400,000$36,033,894 $1,633,894Investment earnings $500,000$1,279,159$779,159Miscellaneous deposits$0 $351 $351Total revenue$34,900,000$37,313,404 $2,413,404Department and Major Use SummaryDepartment / useBudgetActual Remaining % usedAdministration$332,750$292,194$40,556 87.8% Human Resources$307,030$228,517$78,513 74.4% Finance$599,380$588,677$10,703 98.2% Community Development $2,481,700 $1,728,711$752,989 69.7% Police $6,675,470 $6,347,626$327,844 95.1% Fire$1,801,810 $1,815,347$-13,537 100.8% Public Works $7,445,382 $7,182,584$262,798 96.5% Recreation$5,688,807 $5,557,591$131,216 97.7% Capital projects$24,932,604 $7,711,197$17,221,40730.9% Local Housing Trust Fund $1,000,000 $1,000,000$0100.0% Measure G FY 2024-25 Audit Summary | 4
Department / useBudgetActualRemaining% usedPublic Safety Building debt service$5,543,900$5,438,687$105,21398.1%Other non-departmental$1,637,300$1,637,265$35100.0%TOTAL$58,446,133$39,528,395$18,917,73867.6%Budgeted vs. Actual Expenditures Figure 1. Budgeted and actual Measure G expenditures and transfers by major use. Capital project appropriations generally span multiple fiscal years, so a remaining budget may represent work in progress, encumbered contracts, or funding reserved for approved future phases rather than a canceled project.How to read this graph: Operating departments generally used most of their approved FY 2024-25 budgets. The largest remaining balance was in capital projects, where construction and infrastructure work commonly continues across more than one fiscal year. Fire actual expenditures slightly exceeded the department budget by approximately $13,500.Important context: A remaining budget does not necessarily represent a canceled project or unused cash. Many capital projects span multiple fiscal years, and some balances include encumbrances for signed contracts or work underway.
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3. Department Results and Positions Funded Administration, Human Resources and Finance Actual FY 2024-25 operating expenditures: $1,219,388 Eight FTE supported administration, HR, information technology, revenue processing and budget monitoring. These support positions helped manage Measure G workload, employee recruitment, financial transactions, public communication and citywide technology. The City reported that these support-department positions were removed from Measure G beginning with the FY 2026-27/FY 2027-28 biennial budget. Community DevelopmentActual FY 2024-25 operating expenditures: $1,728,711 Measure G funded homelessness coordination, the mobile crisis unit and Code Enforcement. Code Enforcement investigated property blight, building-code violations, public nuisances and safety hazards. The department reported 2,941 inspections, 1,681 cases opened and 1,444 cases closed. Police Actual FY 2024-25 operating expenditures: $6,347,626 Measure G supported Police Administration, Records, Traffic and the Violence Suppression Task Force. The funded work included records and database management, traffic enforcement and collision response, administrative and grant support, crime analysis, and coordinated enforcement aimed at violent crime, gang activity and major drug trafficking.Fire Actual FY 2024-25 operating expenditures: $1,815,347 Measure G supported suppression and prevention staffing, recruit and swiftwater training, vehicle maintenance, hazardous-material response equipment, scheduling software, station janitorial services, ladder testing and turnout gear for academy recruits. Public Works Actual FY 2024-25 operating expenditures: $7,182,584 Measure G funded engineering and CIP support, graffiti abatement, street and sidewalk maintenance, environmental compliance and urban forestry. Department files document large volumes of pothole repair, asphalt placement, mastic treatment, sidewalk repair and tree work. Recreation Actual FY 2024-25 operating expenditures: $5,557,591 Measure G supported park maintenance, recreation administration, neighborhood services, youth sports, after-school programming, recreation centers, community centers, youth services and community engagement, and aquatic center operations. Youth and Community Engagement programs served approximately 240 participants through City-led programs and also supported a $200,000 prevention and wellness grant program. Position Allocation by Department DepartmentMeasure G FTEPrimary function Measure G FY 2024-25 Audit Summary | 6
DepartmentMeasure G FTEPrimary functionAdministration 2 Public communications and executive supportHuman Resources 2 Recruitment, personnel processing and front-counter/payroll supportFinance 4 IT systems, revenue processing and budget monitoring Community Development 10 Code enforcement and departmental support Police29 Administration, records, traffic and violence suppression Fire7.75004 Suppression and preventionPublic Works36.25Engineering, streets, environmental compliance and urban forestry Recreation15.5Parks, recreation, youth sports and neighborhood services TOTAL106.5Citywide Measure G-funded allocation Measure G FY 2024-25 Audit Summary | 7
4. Public Works: Streets, Sidewalks and Road Maintenance Street Preventive Maintenance and Pavement Project Measure G contributed approximately $1.86 million to the Street Preventive Maintenance Program and $1.8 million to the broader $6.3 million 2024 Pavement Project. Work included pavement digouts, full-depth reclamation and hot-mix asphalt overlays at the locations below.StreetFromToTreatment Riker St E Alisal StW Acacia StPavement digout and repair, 3, 1.5 and 6 inchesAbbott St/S Sanborn Rd intersection n/a n/a Pavement digout and repair, 6 inchesTowt StE Market StDel Monte AvePavement digout and repair, 6 inchesMae StDel Monte AveTowt StPavement digout and repair, 6 inchesGarner AveN Sanborn RdAlamo WayPavement digout and repair, 6 inchesIndependence Blvd Constitution BlvdE Boronda Rd Full-depth reclamation with 5.5-inch HMA Pacheco St Natividad RdTampico Ave Pavement digout/repair, 6 inches, and 2-inch HMA overlayTampico AveRainier Dr Vallejo StPavement digout/repair, 6 inches, and 2-inch HMA overlayN 1st StW Curtis StCherokee Dr Pavement digout and repair, 6 inchesOld Stage Rd Williams Rd Salinas maintenance limit Pavement digout and repair, 6 inchesS Hebbron Ave E Alisal StJohn StPavement digout and repair, 6 inchesCircle Drn/an/a Pavement digout and repair, 6 inchesRainier Drn/an/a Pavement digout and repair, 6 inchesIverson St n/an/a Pavement digout and repair, 6 inchesW Acacia Stn/an/a Pavement digout and repair, 6 inchesPothole, Asphalt and Mastic Work Pothole records: 10,830 repairs recorded across 1,562 unique locations. Hot-mix asphalt records: 3,790.8 tons across 81 listed locations. Mastic treatment: 8,008 square feet on Pajaro Street, North Sanborn Road and Calaveras Drive.Highest-volume pothole location RepairsOld Stage Rd3701331 Trazado Ave 250Abbott St bet Harkings Rd & Sanborn Rd 150Boronda Rd Bet Williams Rd & Natividad Rd141Abbott St Bet Sanborn Rd & Harkings Rd135Polk St Bet Laurel Dr & Tulane St108Harkins Rd Bet Hansen St & Abbott St105Central Ave9755 Kip Dr 97 Measure G FY 2024-25 Audit Summary | 8
Highest-volume pothole locationRepairsAbbott St88Rider Ave Bet Del Monte & Garner Ave83Rider Ave Bet Del Monte Ave & Freedom Pkwy 80Peach St75N Main St 71W Rossi St Bet Main St & Davis Rd71Sidewalk and ADA Ramp Project Measure G provided $509,297 toward the $2.8 million Citywide Sidewalk Repair Project, Phase 2. The reported work included sidewalk repair segments and ADA ramps at the following streets and intersections. StreetReported limits / work1st AveE Market St to Garner AveRanchero DrLa Honda Court to Las Casitas Dr Tapadero St Chaparral St to Laurel DrPennsylvania Dr Dartmouth Way to McKinnon StVan Buren Ave Russell Rd to San Juan Grade RdDelancey Dr Harden Pkwy to Broadway Dr Eisenhower StVan Buren Ave to Russell Rd E Romie LnS Main St to Abbott StKimmel St Glenwood Court/Kimmel St cornerPescadero Dr Corners at Arcadia Way, Compton Way, Emerald Way and El Sur AveMaryal DrCorners at E Laurel Dr, Reata St, Chaparral St and Sequoia St Emerald Dr Emerald Dr/Emerald Way cornerGlendora WayCorners at Arcadia Way and Redondo WayAdams StCorners at Tulane St, Mohawk Ave and Pueblo DrCrescent WayCorners at W Curtis St and Boeing AveN First StN First St/Boeing Ave cornerCherokee Dr Cherokee Dr/Seminole Way cornerEucalyptus Dr ADA ramp at Linden St Menlo Way ADA ramps at Atherton Way and Los Altos WayCampus AveADA ramps at College Dr, Lemos Ave and Fairfax DrSierra Madre DrADA ramps at San Felipe St, Ambrose Dr, W Acacia St and Loma Vista Dr Pueblo Dr ADA ramp at W Curtis St; ADA ramps at Mohawk Ave and N First St Parsons AveADA ramp at Pike WaySomersworth WayCabot Way to end Measure G FY 2024-25 Audit Summary | 9
Additional Sidewalk Repair AddressesAddress AddressAddress335 Soledad St13445 Garfield Cir525 Carol Dr345 Soledad St18630 Swaner Ave236 Angelus Dr677 Santa Monica Way18630 Swaner Ave229 Angelus Dr671 Santa Monica Way13450 Garfield Cir225 Angelus Dr622 Santa Monica Way 1790 Tahoe Dr 221 Angelus Dr 654 Santa Monica 1179 San Angelo Dr 220 Angelus Dr 1067 Davis Rd1239 San Angelo Dr 216 Angelus Dr 1293 Davis Rd1249 San Angelo Dr 580 Leslie Ave 1269 Davis Rd1206 Parkside St592 Leslie Ave 1339 Davis Rd1215 Parkside St594 Leslie Ave1363 Davis Rd1218 Parkside St631 Leslie Dr 910 Rider Ave 1216 Parkside St37 Marigold Way 1226 Rider Ave 1206 Parkside St48 Marigold Way 910 Rider Ave 54 Chestnut St 37 Marigold Way 1280 Rider Ave 54 Chestnut St 61 Marigold Way 13 Pajaro Way22 Chestnut St 463 Comanche Way 504 Polk Cir112 Chestnut St 424 Comanche Way 787 Saint Helen Way112 Chestnut St 432 Comanche Way 775 Saint Helen Way925 Capistrano Dr424 Comanche Way 768 Saint Helen Way1728 Cherokee Dr111 Casentini St1006 O'Farrell Ct1824 Cherokee Dr162 Casentini St1010 O'Farrell Ct1120 Woodside Cir 300 Casentini St760 Saucito Ave807 Capistrano Dr69 San Joaquin St749 Saucito Ave811 Capistrano Dr650 Work St 765 Saucito Ave1510 Cherokee Dr750 Work St 416 Comanche Way 645 St Edwards Ave670 Work St 456 Comanche Way 630 St Edwards Ave168 Coleridge Dr 448 Comanche Way 595 St Edwards Ave158 Coleridge Dr 456 Comanche Way 202 Alameda Ave322 Coleridge Dr 127 Carr Ave453 Carol Dr Measure G FY 2024-25 Audit Summary | 10
5. Parks, Recreation and Community Programs Park and Facility Improvements Park / facilityReported Measure G-supported workCesar Chavez ParkCompleted an artificial soccer field; completed trail renovation work.Northgate, Williams Ranch, Steinbeck and Natividad ParksMeasure G contribution to new playground installations; total project expenditures from all funding sources were reported as $663,806.Laurel Park Ballfield fence work.Closter ParkTemporary staffing; new mural design selected through the Alisal Greening, Beautification and Safety project. El Dorado Park Utilities and janitorial services. Central ParkUtilities and janitorial services. Aquatic Center Operations and management agreement with the YMCA plus maintenance funding.Hebbron and Breadbox Recreation CentersNeeds assessment, furniture design/vendor coordination and PG&E engineering advance.District 5 Recreation CenterConsultant work for a feasibility study. Youth Services and Community Engagement Programs were delivered at parks, City facilities, schools and other community locations, providing enrichment activities in the community. These enrichment activities provide a safe haven, offering a sense of place, fostering friendships and community participation. Annual programs included the Youth and Government Institute, Youth Leadership Academy, Amor Salinas Camp and Community Leadership Academy. Approximately 240 participants were served through City-led programs. Staff also administered neighborhood beautification grants, district trash-disposal events, Amor Salinas cleanups, Neighborhood Watch support, district meetings, volunteer coordination, Earth Day activities and National Night Out. 6. Community Development and Code Enforcement Homelessness and Planning ProjectsProject ActualResult9001 - Permanent Homeless Shelter$125,000 Funding partially supported SHARE center operations.9125 - Chinatown Navigation Center Sprung Shelter $333,645 Funding supported partial operations of the CNC, serving 181 individuals.9215 - HUD Consolidated Plan$12,392Funded assistance in the preparation of the City's Action Plan and CAPER for the use of Federal grant funding.9246 - Alisal Vibrancy Plan$688,933 Funded El Gabilan Park design, traffic light installation, and regular cleanup in the Alisal commercial corridor.9345 - Alisal Greening, Beautification and Safety $79,114Funding supported installation of trash wraps and banner artwork in the Alisal. A new mural design was also selected for Closter Park. Code Enforcement Results Inspections completed Cases opened Cases closedFTE allocation Measure G FY 2024-25 Audit Summary | 11
Inspections completedCases openedCases closedFTE allocation2,9411,6811,4448 enforcement positions+ 2 support positionsThe City reported $132,840 in citations charged, $5,884.75 in inspection fees charged and $24,970 in fees paid. These revenues are deposited into the General Fund rather than returned directly to Measure G. The City cautioned that citations may later be removed and some cases may remain in notice-of-pendency status.7. Capital Improvement Program DepartmentProjectActual expenditureReported accomplishmentCD9001 -Permanent Homeless Shelter$125,000Funding partially supported SHARE center operations.CD 9125 - Chinatown Navigation Center Sprung Shelter $333,645 Funding supported partial operations of the CNC, serving 181 individuals.CD 9215 - HUD Consolidated Plan$12,392Funded assistance in the preparation of the City's Action Plan and CAPER for the use of Federal grant funding.CD9246 - Alisal Vibrancy Plan $688,933Funded El Gabilan Park design, traffic light installation, and regular cleanup in the Alisal commercial corridor.CD 9345 - Alisal Greening, Beautification and Safety$79,114Funding supported installation of trash wraps and banner artwork in the Alisal. A new mural design was also selected for Closter Park. Fire 9235 - Fire Station Renovations $815,046 Specific renovations accomplished seismic retrofit, fire protection systems, HVAC, plumbing, kitchen remodel, and gender equity improvements.Fire 9987 - Fire Station Alerting Sys Update$99,469Improvements to fire alerting systems. PW 9005 - Soccer Field Cesar Chavez Park $335,934 Completed artificial soccer field. PW 9349 - Active Transportation Plan$26,761Adopted the Active Transportation plan.PW 9360 - Alisal Safe Routes to School Project $31,194Completed the pedestrian hybrid beacon on Williams Road.PW 9368 - IWTF Flood Damage Repairs $2,097,111Removed sediment from the IWTF percolation ponds.PW 9510 - Boronda Rd Congestion Relief$399,077 Started the construction of the McKinnon Roundabout. PW 9720 - Sidewalk & Drainage Repairs$509,297 Completed sidewalk repairs.PW9981 -Street Preventative Maintenance Program$1,860,953 Completed street repairs.Rec9060 - Playground Improvements at Parks$208,559 MG contribution to new playground installs at Northgate, Williams Ranch, Steinbeck and Natividad Parks. Total 9060 expenses for year were $663,806.20. Rec9165 - Hebbron & Breadbox Needs Assessment$39,134Furniture Design/vendor coordination and PG&E Engineering Advance. Rec9342 - District 5 Recreation Center $7,720Consultant to develop Feasibility Study.Rec9361 - Cesar Chavez Trail $34,381Trail renovation at Cesar Chavez Park. Rec9737 - Athletic Field Repairs$7,475Laurel Park Ballfield Fence. 8. Oversight Observations and RecommendationsObservationSummary / recommendation Financial reconciliationThe post-audit report reconciles to the audited Measure G schedule: $24.72 million in Measure G FY 2024-25 Audit Summary | 12
ObservationSummary / recommendationexpenditures plus $14.81 million in transfers out equals $39.53 million.Revenue performanceRevenue exceeded budget by $2.41 million, primarily because transactions and use tax receipts and investment earnings were above budget. Capital project transparencyFuture reports should continue to show original budget, current-year budget, actual expenditures, encumbrances, remaining balance, project status and expected completion date.Location-level reportingStreet, sidewalk, tree, pothole and park reporting should be maintained in a public project inventory so residents can see work completed in their neighborhoods.Staffing outcomesEach department should report both funded FTE and service outcomes, such as calls handled, enforcement activity, response measures, program attendance and work orders completed.Clear distinction of fundingWhere a project uses Measure G together with grants, Measure X, gas tax or other sources, the City should disclose both the Measure G contribution and total project cost.ConclusionBased on the audited financial statements and the supporting project and staffing information supplied by the City, Measure G revenue was used for City operations, public safety, streets and sidewalks, parks and recreation, community development, homelessness services, debt service and capital improvements. The FY 2024-25 report demonstrates substantial service delivery and infrastructure activity. Continued project-level reporting will make the connection between tax revenue and neighborhood results clearer to the public.