INDEPENDENT ACCOUNTANT’S REPORT ON
APPLYING AGREED UPON PROCEDURES FOR
CITY OF SAN PABLO
MEASURE S
(FORMERLY KNOWN AS MEASURE Q)
COLLECTION, MANAGEMENT AND EXPENDITURES
FOR THE YEAR ENDED JUNE 30, 2023
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INDEPENDENT ACCOUNTANT’S REPORT ON
APPLYING AGREED UPON PROCEDURES FOR
MEASURE S (FORMERLY KNOWN AS MEASURE Q)
COLLECTION, MANAGEMENT AND EXPENDITURES
FOR THE YEAR ENDED JUNE 30, 2023
Honorable Mayor and Members
of the City Council
City of San Pablo, California
We have performed the procedures enumerated belo w, the collection, management, and expenditure of Measure S (formerly known as Measure Q) revenues for the year ended June 30, 2023. The City’s management is responsible for the collection, management, and expenditure of Measure S revenues.
The City has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose for Measure S collections, mana gement, and expenditure. This report may not be suitable for any other purpose. The procedures performed may not addres s 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 2012-005 imposing the Measur e Q transaction and use tax and noted that the tax “is a general tax whose proceeds shall be deposite d in the City’s General Fund and expended for any lawful purposes of the City.” We also obtai ned Ordinance No. 2020-009 and Resolution No. 2020-093 imposing the continuation of the Measur e Q transaction and use tax that sunset on September 30, 2022 and noted that the tax “is a general tax that can be used for any legitimate governmental purpose”.
2. We obtained a confirmation of Measure Q Sales Tax Add-On remittances of $475,183 for the fiscal year from the State Controller’s Office and reconciled it to the revenues recorded in the City’s general ledger Measure Q account (100-0000-31303) of $29 4,156. We also obtained a report from the California Department of Tax and Fee Administ ration website of Measure S Sales Tax Add-On remittances of $1,139,290 for the fiscal year fro m the State Controller’s Office and reconciled it to the revenues recorded in the City’s general ledger Measure S account (100-0000-31304) of $1,514,786.
3. We obtained Resolution No. 2013-025 that establ ished the Citizens’ Oversight Committee. Per inquiry of City staff, the five member Citizens’ Oversight Commit tee was established in February 2013. We also obtained Resolution Nos. 2019-105 , 2020-087 and 2020-088, which were adopted to fill vacancies on the Committee.
The Committee met once during the fiscal year, on May 25, 2023, and discussed the following:
I. Appointment of Chair and Vice Chair,
II. Presentation of Informational Report to Independent Citizens Oversight Committee regarding Measure Q 2021/22 Annual Report, and
III. Approval and Execution of 2021/22 Complian ce Statements for Measure Q for period ending June 30, 2022.
4. We inquired of City management whether there were any City Council directives adopted during the fiscal year affecting Measure S (formerly known as Measure Q) revenues. We noted the City Council directed $215,000 be granted to the San Pablo Economic Development Corporation.
5. We obtained the general ledger detail of expend itures applied to the Measure S and Measure Q funding for the year ended June 30, 2023 from the City’s Finance staff.
6. Below is a summary of the expenditures of the Measure S and Measure Q funds obtained in procedure #5 by type and purpose:
I. Payroll (salary and benefits by employee position):
Community Services Coordinator II $59,374
Community Services Coordinator II 18,388
Community Services Coordinator I 17,723
Community Services Coordinator II 47,867
Community Services Manager 182,664
Police Sergeant (Gang Unit) 276,957
II. Professional Services 285,769
III. Grant to the San Pablo Economic Development Corporation 215,000 IV. Other 11,365
Total Measure Q & S Expenditures $1,115,107
7. We obtained the supporting documentation or Ci ty staff’s explanation for cumulative charges by employee in category #6 I. above that exceeded $5, 000 and for individual transactions in categories #6 II. through IV. above that exceeded $5,000 as follows:
I. Payroll:
i. Community Services Coordinator I/II – The amount of payroll and benefits charged for this position was based on 100% of actual salaries and benefits paid during the pay periods from July 1, 2022 to June 30, 2023. Per City staff, the position has been assigned to the Yo uth, Schools & Community Partnerships Division.
ii. Community Services Manager – The amount of payroll and benefits charged for this position was based on 100% of actual salaries and benefits paid during the pay periods from July 1, 2022 to June 30, 2023. Per City staff, the position is responsible for overseeing the Full-Service Community Schools Program.
iii. Police Sergeant (Gang Unit) – The amount of payroll and benefits charged for this position was based on 100% of actual salaries and benefits paid during the pay periods from July 1, 2022 to June 30 , 2023. Per City staff, this Sergeant position has been assigned to the Gang Unit in Priority Oriented Policing (POP).
II. Professional Services:
i. Check #’s 143810, 144248, 143164, 1 43056, 144174, 144248, 144174, 144036, 142620, 142201, 144036, 143810, 144248, 144036, 143487, 142201, 143575, 141966, 144392, 143575, 141966, totaling $184,075, to Bay Area Community Resources, are for the period July 2022 through June 2023. Of this amount, $184,075 was charged to Measure S. The costs were to help subsidize Beacon Community School Directors at four San Pablo schools, who are responsible for the coordination of programs and services, as well as non-personnel expenses for the San Pablo Beacon Community School Initiative and the Health and Wellness Program from July 1, 2022 to June 30, 2023.
ii. Check #’s 142769 and 144265 totaling $58,4 20, to Fresh Approach are for the period of July 2022 through June 2023. Of this amount, $58,420 was charged to Measure S. The costs were to help subsid ize the Insecure Youth and Adults with Healthy Food and Nutrition Resources Progr am from July 1, 2022 through June 30, 2023.
iii. Check # 144266 totaling $13,708, to Girls on the Run of the Bay Area is for the period of July 2022 through June 2023. Of this amount, $13,708 was charged to Measure S. The costs were to help s ubsidize supplies and services for the program to build confident, healthy gi rls from July 1, 2022 through June 30, 2023.
iv. Check # 144221 totaling $22,701, to the West Contra Costa Public Education Fund is for the period of July 2022 through June 2023 . Of this amount, $22,701 was charged to Measure S. The costs we re to help subsidize services and equipment for the Sports League for Heal thy Kids from July 1, 2022 through June 30, 2023.
III. Economic Development Corporation Grant:
i. Check #144568 totaling $215,000, to th e San Pablo Economic Development Corporation is for the period of July 2 022 through June 2023. Of this amount, $215,000 was charged to Measure S. The funds were used for San Pablo residents and businesses to provide j ob training and vital employment support services, such as on-the-job training, car eer education, certification and training, job placement, childcare subsidy, food security, and also to support small businesses retain and create jobs, as well as market their services.
IV. Other:
i. Check #’s 141940, 142249, 143029, 1436 98, and 144278 totaling $11,365, to Public Profit is for the period of July 2022 through June 2023. Of this amount, $6,155 was charged to Measure Q and $5 ,210 was charged to Measure S. The costs were for the fiscal year 2023 Measure Q report and community schools evaluation.
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We were engaged by the City to perform this ag reed-upon procedures enga gement and conducted our engagement in accordance with atte station standards established by th e American Institute of Certified Public Accountants. We were not engaged to and di d not conduct an examination or review engagement, the objective of which would be the expression of an opinion or conclusion, respectively, on Measure S (formerly known as Measure Q) collections, management, and expenditures as of June 30, 2023.
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.
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This report is intended solely for the information a nd use of management and th e City Council 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 12, 2023