CITY OF SANTA ANA, CALIFORNIA
SCHEDULE OF MEASURE X
REVENUES AND USES/EXPENDITURES
WITH INDEPENDENT ACCOUNTANTS’ REPORT ON
EXAMINATION OF MANAGEMENT’S ASSERTIONS
ABOUT THE CITY’S COMPLIANCE WITH MEASURE X
YEAR ENDED JUNE 30, 2024
EXHIBIT 7
CITY OF SANTA ANA, CALIFORNIA
TABLE OF CONTENTS
YEAR ENDED JUNE 30, 2024
INDEPENDENT ACCOUNTANTS’ REPORT ON EXAMINATION REPORT ON MANAGEMENT’S ASSERTIONS ABOUT THE CITY’S COMPLIANCE WITH MEASURE X 1
SCHEDULE OF MEASURE X REVENUES AND USES/EXPENDITURES 2
NOTES TO SCHEDULE OF MEASURE X REVENUES AND
USES/EXPENDITURES 3
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(1)
INDEPENDENT ACCOUNTANTS’ REPORT
ON EXAMINATION OF MANAGEMENT’S ASSERTIONS
ABOUT THE CITY’S COMPLIANCE WITH MEASURE X
Measure X Citizen Oversight Committee
and Members of City C
ouncil of the City of Santa Ana
Santa Ana, California
We have examined management of the City of Santa Ana, California’s, (the City) assertion that the accompanying schedule of Measure X revenues and uses/expenditures (the Schedule) for the fiscal year ended June 30, 2024 is accurate and that the City’s uses/expenditures of Measure X funds complied with the requirements of Measure X ballot language (the specified requirements). The City’s management is responsible for its assertion. Our responsibility is to express an opinion on management’s assertion about the City’s compliance with the specified requirements based on our examination.
Our examination was conducted in accordance with attestation standards established by the American Institute of
Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether management’s assertion about compliance with the specified requirements is fairly stat ed, in all material respects. An examination involves performing procedures to obtain evidence about whether management’s assertion is fairly stated, in all material respects. 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.
Our examination does not provide a legal determination on the City’s compliance with the specified requirements.
In our opinion, management’s assertion that the accompanying Schedule for the fiscal year ended June 30, 20
24 is accurate and that the City’s uses/expenditures of Measure X funds complied with the requirements of Measure X ballot language, is fairly stated, in all material respects.
This report is intended solely for the information and use of the Measure X Citizen Oversight Committee, City Council , and management of the City of S anta Ana and is not suitable for any other
purpose.
CliftonLarsonAllen LLP
Irvine, California
December 12, 2024
CITY OF SANTA ANA
SCHEDULE OF MEASURE X REVENUES AND USES/EXPENDITURES
YEAR ENDED JUNE 30, 2024
See accompanying notes to the Schedule of Measure X Revenues and Uses/Expenditures. (2)
Amount
Measure X Revenue:
July 2023 6,708,336$
August 2023 6,291,344
September 2023 8,443,140
October 2023 6,650,582
November 2023 5,985,093
December 2023 8,255,833
January 2024 6,863,990
February 2024 6,207,854
March 2024 7,135,230
April 2024 6,473,036
May 2024 7,085,862
June 2024 7,502,380
Total Measure X Revenue 83,602,680 $
Measure X Uses/Expenditures:
Maintain Effective 911 Response 11,879,579 $
Retaining Firefighters 10,675,000
Addressing Homelessness 12,733,115
Fixing Streets 5,008,691
Maintaining Parks 9,301,412
Youth Services 1,804,082
Other Unrestricted General Revenue Purposes 27,107,264
Total Measure X Uses/Expenditures 78,509,143 $
CITY OF SANTA ANA
NOTES TO SCHEDULE OF MEASURE X REVENUES AND USES/EXPENDITURES JUNE 30, 2024
(3)
NOTE 1
REVENUES AND USES/EXPENDITURES
Measure X revenues consist of the 1.5 cent transactions and use tax approved by the voters of Santa Ana on November 6, 2018 and became effective April 1, 2019. Total revenue collected for fiscal year 2023-2024 was $83,602,680.
Measure X is a general-purpose tax, which means the revenues received from the tax go into the City’s
General Fund to maintain or enhance any lawful City program, improvement, or service such as maintain effective 9-1-1 response, retaining firefighters, addressing homelessness, fixing streets, maintaining parks, youth services; and other unrestricted general revenue purposes.
To determine some of the Measure X expenditures, the City performs an analysis comparing expenditures
between the current year and the base year. The base year has been identified as fiscal year 2018-19, repr esenting the year of Measure X’s passage.
When completing the analysis, the City determines; (1) the amount of the increase of expenditures when compared to the base year, (2) significant contractual increases, and (3) increase in e xpenditures between cost centers or programs. Some Measure X expenditures are based entirely on vendor invoices. The accompanying Schedule of Measure X Revenues and Uses/Expenditures is summarized by ballot category.
Total Measure X uses/expenditures for fiscal year 2023-2024 were $83,602,680, including amounts carried forward to fiscal year 2024-2025. The largest program expense was other unrestricted general revenue purposes totaling $27,107,264, which included the following:
Addressing
prior year deficits and employee compensation increases for non- Safety employees totaling $11.7 million
o $10.2 million - deficit
o $1.5 million - planned savings
Future Pension Stabilization - $7.2 million
Santa Ana Regional Transportation Center Subsidy and Maintenance - $1.1 million Increase the City Events Budget - $0.6 million
Graffiti Abatement Service Enhancement (Graffiti Removal) - $0.8 million New Debt Payments for Purchase of Streetlights - $0.8 million Support for Utility Billing, Business Retention and HR – Administrative - $0.9 million Sales Tax Rebate - Volvo & Tac Energy - $0.6 million
Street Tree Maintenance (Tree-Trimming) - $0.6 million Vehicle Incentive Program - $0.8 million
Engineering Salaries for Review of Plan Checks and Permits - $0.6 million Other Programs (various) - $1.6 million
CITY OF SANTA ANA
NOTES TO SCHEDULE OF MEASURE X REVENUES AND USES/EXPENDITURES JUNE 30, 2024
(4)
NOTE 1
REVENUES AND USES/EXPENDITURES (CONTINUED)
The revenues are higher than uses/expenditures reported for the period; however, management has designated the excess of approximately $5.1 million as an addition to the general fund balance for carryover appropriations during the year ended June 30, 2024.
The following is a recap of the activity for fiscal year 2023-2024:
Amount
Total Measure X Revenue 83,602,680 $
Total Measure X Uses/Expenditures 78,509,143 $
Additions to General Fund Balance for
Carryover Appropriations 5,093,537
Total 83,602,680$