INDEPENDENT ACCOUNTANT’S REPORT ON
APPLYING AGREED UPON PROCEDURES FOR
CITY OF SAN PABLO
MEASURE K
COLLECTION, MANAGEMENT AND EXPENDITURES
FOR THE YEAR ENDED JUNE 30, 2021
This Page Left Intentionally Blank
INDEPENDENT ACCOUNTANT’S REPORT ON
APPLYING AGREED UPON PROCEDURES FOR
MEASURE K COLLECTION, MANAGEMENT AND EXPENDITURES
FOR THE YEAR ENDED JUNE 30, 2021
Honorable Mayor and Members
of the City Council
City of San Pablo, California
We have performed the procedures enumerated below on the collecti on, management, and expenditures of Measure K revenues for the year ended June 30, 2021. The City’s management is responsible for the collection, management, and expenditure of Measure K revenues. The City has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose for Measure K collection, management, and expenditures. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes.
The procedures and associated findings are as follows:
1. We obtained Ordinance 2014-007 imposing the Measure K transaction and use tax and noted that “…all revenue from the tax shall be restricted re venue used solely to fund emergency medical services (EMS) for the City of San Pablo.”
2. We obtained a confirmation of Measure K transac tion and use tax remittances of $928,353 for the fiscal year from the State Controller’s Office and reconciled it to revenues re corded in the general ledger Measure K account (201-0000-31301) of $965,232.
3. Ordinance 2014-007 indicates the same citizens’ ove rsight committee established in February 2013 for the oversight of Measure Q could be used for th e oversight of Measure K. Therefore, we obtained and read Resolution No. 2013-025 that established the Measure Q citizens’ oversight committee in February 2013, as well as Resolution Nos. 2019-105, 2020-087 and 2020-088, which were adopted to fill vacancies on the respective Committees.
The Committee met once during the fiscal year, on May 26, 2021, and discussed the following:
I. Appointment of Chair and Vice Chair,
II. Presentation of Informational Report to Independent Citizens Oversight Committee regarding Measure K 2019/20 Annual Report, and
III. Approval and Execution of 2 019/20 Compliance Statements for Measure K for period ending June 30, 2020.
4. We inquired of City management whether there we re any City Council directives adopted during the fiscal year affecting Measure K revenues and were informed there were none.
5. We obtained the general ledger detail of Measure K expenditures applied to funding for the year ended June 30, 2021 from City Finance staff.
6. Below is a summary of the expenditures of the M easure K funds obtained in procedure #5 by type and purpose:
a. Contra Costa County Fire Protection District contract for Supplemental EMS Squad at Station 70 $1,536,000
b. Professional Services 2,160
c. Other 3,900
Total Measure K Expenditures $1,542,060
7. We obtained and reviewed the supporting documen tation for the Measure K expenditures listed in #6a above, which consisted of the following:
I. Contra Costa County Fire Protection District contract for supplemental EMS squad at Station 70:
Date Check # Payee Amount Description
4/29/2021 136151 Contra Costa County Fire Protection District 1,152,000 $ Enhanced emergency medical services from Fire Station 70:
July 2020 to March 2021
7/8/2021 136730 Contra Costa County Fire Protection District 384,000 $ Enhanced emergency medical services from Fire Station 70:
April to June 2021
Total expenditures tested 1,536,000$
********************
We were engaged by the City to perform this ag reed-upon procedures enga gement and conducted our engagement in accordance with attestation standard s established by the American Institute of Certified Public Accountants. We were not engaged to and did not c onduct an examination or review engagement, the objective of which would be the expression of an opinion or conclusion, respectively, on the collection, management, and expenditure of Measure K revenues as of June 30, 2021. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have 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 management and the City Council and is not intended to be and should not be used by anyone othe r 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 14, 2021