Cit
y of Stockton
Stockton, California
Independent Accountant’s Report on
Applying Agreed-Upon Procedures
on Measure A and B Transaction and Use Tax
For the Year Ended June 30, 2024
ATTACHMENT A
6 Hutton Centre Drive, Suite 1200
Santa Ana, California 92707
INDEPENDENT ACCOUNTANT’S REPORT ON APPLYING AGREED-UPON PROCEDURES
ON MEASURE A AND B TRANSACTION AND USE TAX
To the Honorable Mayor and the Members of the 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, 2024. 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 City were collected in accordance with Measure A and expenditures were spent in accordance with provisions of Measure B for the year ended June 30, 2024. This report may not be suitable for any other purpose. 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 users 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 requirements 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, 2024.
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, 2024.
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.
ATTACHMENT A
2 To the Honorable Mayor and the Members of the City Council of the City of Stockton
Stockton, California
We were engaged by the City to perform 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 performed 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 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
September 17, 2025
ATTACHMENT A
3 City of Stockton
Measure A and B Schedule of Sources and Uses
For the Year Ended June 30, 2024
Final Budget Year End Actual Variance
Revenues
Measure A Transaction and Use Tax
$ 46,338,887
$ 46,214,556
$ (124,331)
Total Revenues 46,338,887 46,214,556 (124,331)
Uses/Expenditures
Police
Salary & Benefits
Sworn 28,034,533 22,965,412 5,069,121
Non-Sworn 3,826,458 3,478,123 348,335
Vacancy Savings (2,149,267) - (2,149,267)
Recruitment, Retention, and Wellness - 3,988,998 (3,988,998) Other Services
Materials & Supplies
Fuel
5,172,993
386,396
4,678,504
421,178
494,489
(34,782)
Other Supplies
Equipment
Radios
1,712,910
29,534
822,536
29,533
890,374
1 Technology Upgrades
Other Expenses
45,378 45,378 -
Training 616,244 767,125 (150,881)
37,675,179 37,196,787 478,392
Office of Violence Prevention
Salary & Benefits
Non-Sworn
972,327
973,097
(770)
Other Services
Materials & Supplies
Fuel
321,367
30,077
320,576
13,026
791
17,051
Other Supplies
Equipment
Office Equipment
45,304
3,379
44,514
3,361
790
18 Other Expenses 20,000 20,489 (489)
1,392,454 1,375,063 17,391
Basic Adjustment
Encumbrances (included in Final Budget)
-
-
-
Total Measure B Expenditures 39,067,633 38,571,850 495,783 Crime Prevention (M easure B) expenditures
as a % of annual Measure A revenues
84%
83%
Other City Services
General Fund Available Fund Balance
7,271,254
7,642,706
(371,452)
Total Uses/Expenditures $ 46,338,887 $ 46,214,556 $ 124,331
ATTACHMENT A