City of Stockton
Stockton, California
Independent Accountants’ Report on
Applying Agreed-Upon Procedures
on Measures A and B Transaction and Use Tax
For the Year Ended June 30, 2022
Attachment A
200 E. Sandpointe Avenue, Suite 600
Santa Ana, California 92707
INDEPENDENT ACCOUNTANTS’ REPORT ON APPLYING AGREED-UPON PROCEDURES
ON MEASURE A AND B TRANSACTION AND USE TAX
To the Honorable Mayor and Members of City Council
of the City of Stockton
Stockton, California
We have performed the procedures enumerated below on the Measure A and B Schedule of Sources and Uses of the City of Stockton, California (the “City”) for the year ended June 30, 2022. The City’s management is responsible for the Measure A and B Schedule of Sources and Uses (the “Schedule”).
The City has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of evaluating whether Transaction and Use Tax of the C ity were collected in accordance with Measure A and expenditures were spent in accordance w ith provisions of Measure B for the year ended June 30, 2022. This report may not be suitable for any other purpose. The procedures pe rformed may not address all the items of interest to a user of this report and may not meet the needs of all u sers 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 described as follows:
1. We obtained understanding of the compliance requiremen ts of Measure A, B, and the Marshall Plan on Crime.
Findings: No exceptions were noted.
2. We obtained the Measure A and B Schedule of Sources and Uses included in the Annual Comprehensive Financial Report of the City for the fiscal year ended June 30, 2022.
Findings: No exceptions were noted.
3. We obtained reports from the California Department of Tax and Fee Administration (CDTFA) and traced the quarterly cash receipts for the fiscal year ended June 30, 2022.
Findings: No exceptions were noted.
4. We selected 40 expenditure transactions spent in Marshall Plan on Crime and determine whether they were spent in accordance with approved Marshall Plan uses.
Findings: No exceptions were noted.
5. We obtained from the City Finance department staff, the “Project Activity listing” by project for the fiscal year ended June 30, 2022 and compared the allocation of Measure A funding to the expenditure to date for Mission Critical Spending.
Findings: No exceptions were noted.
Attachment A
To the Honorable Mayor and Members of City Council
of the City of Stockton
Stockton, California
2 We were engaged by the City to perfo rm 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, respectively, on the Measure A and B Schedule of Sources and Uses.
Accordingly, we do not express such an opinion or conclusion. Had we pe rformed 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 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 Coun cil and City management and is not intended to be and should not be used by anyone other than these specified parties.
Santa Ana, California
January 30, 2023
Attachment A
City of Stockton
Measure A and B Schedule of Sources and Uses
For the Year Ended June 30, 2022
3 Final Budget Year End Actual Variance
Revenues
Measure A Transaction and Use Tax 36,132,000$ 45,412,129$ 9,280,129$ Total Revenues 36,132,000 45,412,129 9,280,129 Uses/E xpenditures
Police
Salary & Benefits
Sworn 22,715,023 18,420,634 4,294,389 Non-Sworn 4,144,699 3,055,935 1,088,764 Vacancy Savings (936,054) - (936,054) Other Services 3,035,090 2,838,027 197,063 M aterials & Supplies -
Fuel 281,265 359,709 (78,444) Other Supplies 454,007 204,581 249,426 Other Expenses - 9,515 (9,515) Training 595,000 520,287 74,713 Capital outlay 77,254 - 77,254 30,366,284 25,408,688 4,957,596 Office of Violence Prev ention
Salary & Benefits
Non-Sworn 899,409 618,937 280,472 Other Services 400,706 191,624 209,082 Fuel 3,182 3,933 (751) Other Supplies 59,999 35,067 24,932 Office Equipment 3,979 914 3,065 Other Expenses 20,000 637 19,363 1,387,275 851,112 536,163 Basic Adjustment
Encumbrances (included in Final Budget) - 344,973 (344,973) Total Measure B Expenditures 31,753,559 26,604,773 5,148,786 Crime Prevention (M easure B) expenditures
as a % of annual Measure A revenues 88% 59%
Other City S ervices
General Fund Available Fund Balance 4,378,441 18,807,356 (14,428,915) Total Uses/E xpenditures 36,132,000$ 45,412,129$ (9,280,129)$
Attachment A