2 5. Tested expenditures charged against the Measure S revenues and verify expenditures were for allowable purposes and
in accordance with the budget.
Finding: No exceptions were noted as a result of our procedures.
6. Produced schedule of revenues and expenditures for Measure S sub-fund.
Finding: The schedule is attached to this report.
7. Report any findings regarding compliance with Chapter 3.50.170 of the City’s Municipal Code as a resu lt of the proced
ures performed.
Finding: No exceptions were noted.
We were engaged by the City to perfo r
m this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review engagement, the objective of which would be the expression of an opinion or conclusion, respective on the accompanying schedule. Accord ingly, we do not express such an opinion or conclusion. Had we performed additiona l procedures, other matters ha ve 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 the City Council and management of the City and is not intended to be and should not be, used by anyone other than these specified parties.
Santa Ana, California
November 11, 2022
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City of San Mateo
Measure S Fund
Schedule of Revenues and Expenditures
For the Year Ended June 30, 2022
3 Revenues:
Sales and use taxes 6,965,952$
Total revenues 6,965,952$
Expenditures:
Police 1,331,713$
Parks and recreation 144,903
Library 235,651
Transfers out to General Fund 339,032
Transfers out to Capital Projects Fund 60,388
Transfers out to Debt Service Fund 2,663,647
Total expenditures 4,775,334$
*This schedule is prepared using the modified accrual basis of accounting.
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