2019‐20
2019‐20 24
Measure W funded 24 police officers and 25
firefighters in FY 2019‐20. The decline in sales tax
revenues during the last recession, necessitated a
reducƟon in posiƟons funded by Measure W.
Staffing levels have been steady for the last nine
years aŌer rebounding from the low in FY 2009‐10
of 21 police officers and 20 firefighters.
Staffing Trends
ATTACHMENT A 2179
FY 2019-20 Measure W Annual Report City of Stockton
The Measure W expenditure budget for FY 2019‐20 was $10,892,881. Of this total allocaƟon, $10,712,594 was expended during the year, resulƟng in an increase to the ending available fund balance. Police and Fire salaries and benefits comprised just above 87% of the Measure W spending, radio and automoƟve services accounted for 6%, purchase of capital equipment, general liability insurance and tax collecƟon and review fees each accounted for between 2% and 3%. The graph above breaks out the FY 2019‐20 expenses by category.
Expenditures
Fund Balance/Reserve
The Program Guidelines for Measure W established
the Economic Uncertainty Fund; a fiscal
management tool to set‐aside 25% of budgeted
revenues to allow Ɵme for planning and decision
making if revenues fall below projecƟons as might
happen in a recession. The Measure W fund balance
as of June 30, 2020 is $5,491,575 , which is 57% of
FY 2020‐21 budgeted tax revenues of $9,600,000.
The FY 2020‐21 budgeted revenues are $1.8 million
less than actual due to anƟcipated recessionary
impacts from the COVID‐19 pandemic.
ATTACHMENT A 2180
FY 2019-20 Measure W Annual Report City of Stockton
The annual independent audit was conducted by The Pun Group, LLP, who issued their report dated December 8, 2020. The Measure W Public Safety Tax Funds Schedules of Revenues, Expenditures and Change in Fund Balance for the year ended June 30, 2020 is presented below.
Independent Audit
City of Stockton
Measure W Public Safety Tax Fund
Schedules of Revenues, Expenditures, and Change in Fund Balance For the Years Ended June 30, 2020 and 2019
ATTACHMENT A 2181
Committee Members
Message from the Committee
Fire Department Message
Police Department Message
Program Information
Independent Audit
Inside This Report:
City of Stockton
Measure W
Police & Fire Protection
Services
Citizens' Oversight
Committe Annual Report
Fiscal Year 2020-21
Measure W
Public Safety
ATTACHMENT B 2182
What is Measure W?
MESSAGE FROM THE COMMITTEE
A 1/4 cent sales and transaction tax
approved by Stockton citizens in November
2004 to fund public safety services.
The Measure W Ordinance called for a
Citizens' Oversight Committee to ensure the
use of measure W tax proceeds are
consistent with the intent of voters.
The Measure W Citizens’ Oversight Committee is pleased to present the annual report for Fiscal Year (FY) 2020-21. The Committee has reviewed the revenue and expenditure reports to ensure that the use of these revenues complies with the objectives originally approved by voters in 2004, and confirms the stewardship over the tax proceeds is in accordance with the ordinance and guidelines.
The Measure W program guidelines approved by City Council also call for an independent audit by a Certified Public Accounting firm. A “clean report” was issued for the fiscal year ending June 30, 2021 stating that the financial schedules for Measure W present fairly the revenues and expenditures.
Measure W provides funding for public safety positions and related operating costs over and above what could be afforded by the City’s normal tax funding sources. These additional sales tax dollars are split evenly between the Police and Fire Departments. Both the Police and Fire Departments have reported to the Committee that the need for Measure W revenues is critical and the services are extremely valuable to the public.
The Committee reports that the Fund has accumulated the reserve recommended in the guidelines which will insulate the services should revenues falter for a short period of time. Even though revenues exceeded forecast made in the previous year, the importance of having a strong reserve cannot be overemphasized.
At the end of this 18th year for Measure W, the committee is pleased with the results and would like to extend our appreciation to all stakeholders for their extraordinary support.
Committee Members Greg Bahr
Robert Bivens
Joseph Curtis
Esau Hernandez
Mary Holloway
Raymond Zulueta Jr.
City of Stockton
FY 2020-21 Measure W Annual Report
ATTACHMENT B 2183
Measure W tax proceeds in FY 2020-21 were allocated to augment staffing for Ladder Truck No. 3, Ladder Truck No. 4, and Fire Engine No. 13. Funds paid for salaries and benefits of 25 Firefighters, including the maintenance of two fire engines and twenty portable radios, and personnel training for water rescue operations. The firefighter positions provided fire and other emergency services in Northeast, Southeast, and West Central Stockton. These resources responded to a total of 5,571 incidents in FY2020-21, a 1% change in the volume of incident response in these service areas from the prior fiscal year, with Engine 13 responding to 1,930, Truck 3 responding to 1,659, and Truck 4 responding to 1,982.
Measure W also provided one-time funds of approximately $174,000 for emergency equipment and various facility needs in FY 2020-21. Purchases included Hazardous Materials Command ID equipment for identifying unknown chemicals and substances accurately and safely during emergency incidents, washers/extractors for two fire stations, and maintenance/repair of concrete floors of several fire stations.
MESSAGE FROM THE FIRE DEPARTMENT
City of Stockton
FY 2020-21 Measure W Annual Report
Apparatus Fires Medical Vehicle Accident/Rescue Hazmat/Other Total Engine 13 389 1,308 99 32 102 1,930
Truck 3 581 695 140 112 131 1,659
Truck 4 396 996 157 159 274 1,982
FY 2020-21 Incident Responses
ATTACHMENT B 2184
City of Stockton
FY 2020-21 Measure W Annual Report
MESSAGE FROM THE POLICE DEPARTMENT
In FY 2020-21, Measure W funding paid for 24 Police Officers to respond to approximately 19,400 calls for service, an average of 805 per officer during the year. Measure W Proceeds continue to be an important part of the police department’s annual operating budget. It pays not only for salary and benefits for those officers, but also for their vehicles, fuel, radios, and other safety equipment necessary to work in the field.
The amount of tax revenue available and the cost of the positions determines the exact number of funded Police Officers year to year. All 24 Measure W funded positions are assigned to the Field Service Division, the primary function of which is to handle dispatched calls for service on a 24/7 basis. In FY 2020-21, the Police Department handled 390,542 calls for service, a 0.3% decrease from FY 2019-20.
ATTACHMENT B 2185
Firefighters
0 10 20 30
2020-21
2013-14
2009-10
2007-08
Police Officers
0 10 20 30 40
2020-21
2013-14
2009-10
2007-08
PROGRAM INFORMATION
Revenue in FY 2020-21
came in $13,895,762 or 44%
higher than what was
estimated in the adopted
budget, which is $2,518,804
over the prior year, or a
increase of 22%.
Measure W funded 24 police officers and 25 firefighters in FY 2020-21. The decline in sales tax revenues during the last recession, necessitated a reduction in positions funded by Measure W.
Staffing levels have been steady for the last six years after rebounding from the low in FY 2009-10 of 21 police officers and 20 firefighters.
Revenues
Staffing Trends
25 23
20 27
24 22
21 38
City of Stockton
FY 2020-21 Measure W Annual Report
ATTACHMENT B 2186
City of Stockton
FY 2020-21 Measure W Annual Report
EXPENDITURES
The Measure W expenditure budget for FY 2020-21 was $11,854,792.
Of this total allocation, $11,194,888 was expended during the year, resulting in an increase to the ending available fund balance.
Police and Fire salaries and benefits comprised just above below 87% of the Measure W spending.
Radio and automotive services accounted for 7%, purchase of capital equipment, general liability insurance and tax collection and review fees each accounted for between 1% to 3%.
The Program Guidelines for Measure W
established the Economic Uncertainty Fund;
a fiscal management tool to set-aside 25%
of budgeted revenues to allow time for
planning and decision making if revenues
fall below projections as might happen in a
recession. The Measure W fund balance as
of June 30, 2021 is $8,196,898 , which is
69% of FY 2021-22 budgeted tax revenues of
$11,829,000.
FUND BALANCE/RESERVE
ATTACHMENT B 2187
INDEPENDENT AUDIT
The annual independent audit was conducted by The Pun Group, LLP, who issued their report dated March 4, 2022. The Measure W Public Safety Tax Funds Schedules of Revenues, Expenditures and Change in Fund Balance for the year ended June 30, 2021 is presented below.
City of Stockton
Measure W Public Safety Tax Fund
Schedules of Revenues, Expenditures, and Change in Fund Balance For the Years Ended June 30, 2021 and 2020
City of Stockton
FY 2020-21 Measure W Annual Report
ATTACHMENT B 2188
City of Stockton
Legislation Text
File #: 23-0691, Version: 1
STRONG COMMUNITIES ADVISORY COMMITTEE ANNUAL REPORT OF REVENUES AND EXPENDITURES FOR FISCAL YEAR 2021-22
RECOMMENDATION
This item is an informational item submitting the Strong Communities Advisory Committee Annual Report for Fiscal Year 2021-22 to the City Council.
Summary
Stockton’s voters approved a one-quarter cent sales tax dedicated to enhancing City recreation and library programs, services, and facilities known as Strong Communities (Measure M) on November 8, 2016. The measure also established a citizens’ advisory committee to determine whether expenditures were made consistent with program guidelines and to provide an annual report to the City Council and the public.
The Strong Communities Advisory Committee Annual Report for Fiscal Year (FY) 2021-22 (Attachment A), as approved by the Strong Communities Advisory Committee on June 5, 2023, is presented to the City Council in compliance with the program guidelines.
DISCUSSION
Background
Stockton’s voters approved Strong Communities (Measure M) on November 8, 2016. This onequarter cent (0.25%) transaction and use tax (sales tax) went into effect on April 1, 2017. Strong Communities is a special tax dedicated to enhancing City recreation and library programs, services, and facilities.
The ordinance authorizing the tax requires an audit performed by an independent certified public accountant and the establishment of an advisory committee to ensure proper use of the revenues.
The Strong Communities Advisory Committee has the responsibility to determine whether expenditures were made consistent with the ordinance. Furthermore, the Council Policy establishing the advisory committee requires an annual report to be submitted to the City Council.
The attached Strong Communities Annual Report for Fiscal Year (FY) 2021-22 (Attachment A) is presented to the City Council for review in compliance with the ordinance and committee policy.
City of Stockton Page 1 of 2 Printed on 8/17/2023
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2189
File #: 23-0691, Version: 1
Present Situation
Total revenues in FY 2021-22 were $15,102,769. The Strong Communities expenditures totaled $9,947,264 in FY 2021-22. Recreation and Library Programs represented 58% of all expenses, 32% was spent on capital projects, with the remaining 10% used for City administration and the State of California fees charged for collecting the tax revenues.
Pages 2 and 3 of the Annual Report describe how the City utilized the Strong Communities funds during FY 2021-22.
The financial information included in this Annual Report is based on the annual audit. The City received an unmodified (clean) opinion. Staff reported the FY 2021-22 audited Schedule of Revenues, Expenditures, and Change in Fund Balance to the Council Audit Committee in January 2023 and to the City Council in February 2023. The Strong Communities Advisory Committee discussed the FY 2021-22 Annual Report for presentation to the Council and the public and approved the report at its June 5, 2023, meeting.
FINANCIAL SUMMARY
There is no financial impact from the presentation of this report.
Attachment A - Strong Communities Advisory Committee Annual Report FY 2021-22 City of Stockton Page 2 of 2 Printed on 8/17/2023
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2190
www.stocktonca.gov/measurem
Program information available at:
www.stocktonca.gov/recreation
www.ssjcpl.org
STRONG COMMUNITIES
ADVISORY COMMITTEE
ANNUAL REPORT
FISCAL YEAR 2021-22
ATTACHMENT A 2191
STRONG COMMUNITIES PRIORITIES
• Enhance safe after-school and summer programs for children and teens • Enhance public computer access/wireless connectivity
• Enhance evening and weekend hours at libraries and community centers • Preserve and expand existing library and recreation programs • Extend services to under-served areas of the City
SHARING THE CITY OF STOCKTON’S PROGRESS
When voters approved Strong Communities (Measure M) in November 2016 by a margin of 76%, they sent a strong message that Library and Recreation services in the City of Stockton should be a priority for our youth and families. The Fiscal Year 2021-22 annual report celebrates the return to in-person programming after COVID-19 and describes how these funds are deployed to benefit our community. Increasing open hours, expanding access, and planning new and renovated facilities and pools are just a few of the positive changes that have been undertaken since the Strong Communities Initiative passed. Within this report you will find detailed information about those key initiatives, along with a transparent accounting of how revenues have been spent and staff’s goals for the next fiscal year. With the direction of the City Council and input from the Strong Communities Advisory Board, staff commits to providing services, facilities and programs that will enhance the quality of life for Stockton residents over the 16-year life of the measure. “Building resilient communities by cultivating
healthy bodies and curious minds.”
page 2
ATTACHMENT A 2192
GOALS FOR FY 2022-23
page 3
GUIDING PRINCIPLES AND
ACCOMPLISHMENTS IN FY 2021-22
RESTORE SERVICES
• Restored in-person library programming in March 2022
• Restored full public library hours in June 2022
• Resumed Bookmobile schedule in March 2022
• Resumed in-person Summer Reading programs
• Increased sports programming by including free programs for youth, community center-based camp programs and special events to engage residents in arts and social activities • Redesigned and implemented curriculum-based afterschool programs focusing on academic and social development
• After restrictions were lifted, over 4,000 attendees participated in community center events including Eggstravaganza, Fall Harvest Festivals, Holiday Workshops, School’s Out for Summer, and National Night Out • Reintroduced a theater program into the community centers • Reintroduced expanded hours of the City’s 4th of July Event IMPROVE ASSETS WHENEVER POSSIBLE:
• Updated Teen and magazine area furnishings at Maya Angelou Library • Applied for a grant through the State Library for $10 million dollars for the Chavez Renovation • Completed interior painting projects at Stribley, Seifert and Arnold Rue Community Centers • Completed floor resurfacing projects at three community centers • Opened bidding and selected vendor for Van Buskirk Gym repairs and floor replacement • Repaired and re-secured outfield and infield fencing at Louis Park • Initiated construction improvements for Stockton Soccer Complex (field lighting, additional restroom building, parking, food truck pads and playground)
• Initiated construction improvements to Misty Holt Singh Softball Complex (scoreboard installation, new maintenance yard, new entry/exit gate)
• Leveraging grant funds to improve aquatics facilities (Victory Park Pool, Oak Park Pool, McKinley Park Pool) FOCUS ON UNDERSERVED AREAS:
• Offered 15 weeks of day camps in the community centers. 25% scholarships were offered to any family in need
• Offered 9 weeks of Ultra-Friday Nights with free family activities during the summer months • Expanded Concerts in the Park to 3 neighborhood parks during the year • Construction in progress for Northeast Library & Community Center • Staff distributed 3,000 meals per month through the community centers • Leveraged grant funds to lend 64 Hotspots and Chromebooks LEVERAGE PARTNERSHIPS:
• Implemented “Alive and Free” with Stockton Police Department and the Office of Violence Prevention • In partnership with Visit Stockton, combined the City’s Collide Art Event with Flavor Fest 2022 • Generated a partnership agreement with San Joaquin County Public Health Services’ CalFresh Program, which brought enhanced health and wellness programming into community centers for Seniors, Teens, and Afterschool programs ATTACHMENT A 2193
33%
25%
10%
32%
ADVISORY COMMITTEE FY 22-23
Motecuzoma Sanchez ∞ Ernesto Gonzalez ∞
Sofia Colon ∞ Miguel Guillen ∞ Kathy Hart ∞
Kevin Redick ∞ Joseph Veltri
A LOOK AT THE NUMBERS
FY 2021-22 EXPENDITURES
Recreation
$3,253,028
Library
$2,482,441
Administration
$1,046,846
Capital
Outlay
$3,164,949
MEASURE M REVENUES BY QUARTER
stocktonca.gov/measurem
Program information available at:
stocktonca.gov/recreation
ssjcpl.org
GENERAL FUND
CONTRIBUTION FY 2021-22:
LIBRARY: $4,068,000
RECREATION: $3,377,150
TOTAL: $7,445,150
MEASURE M TAX TOTAL
FY 2021-22:
$14,799,784 1
INTEREST: 302,985 2
TOTAL REVENUE: $15,102,769
1) Measure M Tax Revenue: There is a variance of ($579,618) between the audited Measure M Tax Revenues and the revenues by quarter due to an adjustment for overstated e-commerce sales. $579,618 was received through June 30, 2022. A correction is anticipated in FY 2022-23. 2) Interest Revenue: The Annual Financial Reported an interest revenue amount of negative $961,746 includes a negative entry of $1,264,730 representing the change to the value of investments at 6/30/22, consistent with Generally Accepted Accounting Principles. The actual interest earnings in FY 2021-22 were $302,985.
$3.46 $3.73
$4.19 $4.00 $4.05
$3.33 $3.30 $3.17 $3.06
$2.25
$-
$0.50
$1.00
$1.50
$2.00
$2.50
$3.00
$3.50
$4.00
$4.50
Apr- Jun
2022
Jan-Mar
2022
Oct-Dec
2021
Jul - Sep
2021
Apr- Jun
2021
Jan-Mar
2021
Oct-Dec
2020
Jul - Sep
2020
Apr- Jun
2020
Jan-Mar
2020
Millions
ATTACHMENT A 2194