City of Stockton
Stockton, California
Independent Accountants’ Report on
Applying Agreed-Upon Procedures
on Measure A and B Transaction and Use Tax
For the Year Ended June 30, 2023
ATTACHMENT A
200 E. Sandpointe Avenue, Suite 600
Santa Ana, California 92707
INDEP
ENDENT 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 th e Measure A and B Schedule of Sources and Uses of the City of Stockton, California (the “City”) for the year ende d June 30, 2023. 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 with provisions of Measure B for the y ear ended June 30, 2023. This report may not be suitable for any other purpo se. The procedures performed 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 requireme nts of Measure A, B, and the Marshall Plan on Crime.
Findings: No exceptions were noted.
2. We obtained the Measure A and B Sc
hedule of Sources and Uses included in the Annual Comprehensive Financial Report of the City for the fiscal year ended June 30, 2023.
Findings: No exceptions were noted.
3. We obtained reports from t
he California Department of Tax and Fee Administration (CDTFA) and traced the quarterly cash receipts for the fiscal year ended June 30, 2023.
Findings: No exceptions were noted.
4. We select
ed 40 expenditure transactions spent in Mars hall Plan on Crime and determine whether they were spent in accordance with approved Marshall Plan uses.
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 engageme nt and conducted our engagement in accordance with attestation standards established by the Ameri can 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 th e City and to meet our ethical respons ibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.
This report is intended solely for the information and u se of the City Council and City management and is not intended to be and should not be used by anyone other than these specified parties.
Santa Ana, California
March 13, 2024
ATTACHMENT A
City of Stockton
Measure A and B Schedule of Sources and Uses
For the Year Ended June 30, 2023
3 Final Budget Y ear E nd Actual Variance
Revenues
Measure A Transaction and Use Tax 42,080,000 $ 49,703,488$ 7,623,488$ Total Revenues 42,080,000 49,703,488 7,623,488
U ses/E xpenditures
Police
Salary & Benefits
Sworn 24,965,558 22,471,737 2,493,821
Non-Sworn 3,892,835 3,312,145 580,690
V acancy Savings (1,696,203) - (1,696,203)
Other Services 3,496,480 3,379,931 116,549
Materials & Supplies -
Fuel 346,141 414,694 (68,553)
Other Supplies 1,132,271 510,188 622,083
Other Ex penses
Training 595,000 584,222 10,778
Capital outlay 277,254 77,254 200,000
33,009,336 30,750,171 2,259,165
Office of Violence Prev ention
Salary & Benefits
Non-Sworn 926,130 774,769 151,361
Other Services 317,033 285,544 31,489
Fuel 7,750 8,078 (328)
Other Supplies 36,553 27,036 9,517
Office Equipment 3,979 - 3,979
Other Ex penses 20,000 9,638 10,362
1,311,445 1,105,065 206,380
Basic Ad justm ent
Encum brances (included in Final Budget) - 199,163 (199,163) Total M easure B E xpenditures 34,320,781 32,054,399 2,266,382 Crime Prevention (Measure B) ex penditures
as a % of annual Measure A revenues 82% 64%
Other City Serv ices
G eneral Fund Available Fund Balance 7,759,219 17,649,089 (9,889,870) Total Uses/E xpenditures 42,080,000$ 49,703,488$ (7,623,488)$
ATTACHMENT A