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
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
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
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
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
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
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