City of VisaliaMeasure T Audit
For Fiscal Year Ended
June 30, 2022
Measure T – Compliance Audit
Compliance Audit Completed by M. Green and Company for Fiscal Year ending June 30, 2022.
The CAC Committee has reviewed the compliance audit report for fiscal year 21/22 on January 4, 2023.
No formal action is required today. Just receive and review report.
Audit Findings for Fiscal Year 21/22
There were no audit findings for FY 21/22.
3 Measure T-Annual Presentation to Council
February – Annual review of the compliance audit verifying that funds are in accordance with the Ballot Measure, Program Guidelines and Expenditure Plan February – Annual Comprehensive Financial Report (ACFR) March – Mid Year Budget Review
June – Annual Recertification
Measure T
Measure T was approved by the voters March 2004.
¼ cent Sales Tax for enhanced police and fire services.
Sales Tax is split – 40% Fire and 60% Police.
Measure T - Requirements
Measure T revenues cannot replace General Fund budgeted operating expenditures for police and fire.
Measure T uses a detailed 20 year plan for:
Hiring Personnel;
Construction of Facilities; and
Equipment Purchases.
Original plan included a deficit that would be covered by increased revenues, lower expenditures, and General Fund subsidy. Since 2008, Measure T has been operating on an amended plan due several years of lower revenues, higher expenditures, and no subsidy from the General Fund due to rising costs.
Measure requires an Economic Uncertainty Fund
25% of the annually budgeted revenues will be deposited into a separate fund for emergency use.
Measure T - Requirements
Annual Audit
An Independent Auditor will annually review tax revenues received and audit expenditures from the Measure, to ensure compliance with the expenditure plans.
Annual Recertification
Annual Recertification of the plan with detail of what monies have been received, what monies have been spent, and what monies are available. This is done every June.
Effectiveness Review
Review the progress of the Measure T Plan and the continuing need for the sales tax measure at the first City Council meeting in January 2029, and every 8 years thereafter.
Last review completed in 2021
Measure TPolice – Actuals:
Measure TFire – Actuals:
Plan Elements Implemented
Fire Plan Elements Implemented:
Hired 13 firefighters
Purchased 1 apparatus & 1 Engine
Built Station 55 & Training Facility
Built Station 53
Police Plan Elements Implemented:
Hired 23 officers
Purchased vehicles
Built 2 Police precincts
Built VECC (Visalia Emergency Communication Center)
Future Plan Elements
Fire Elements to Implement:
Contribute towards Public Safety Headquarters
Hire additional firefighters
Plan calls for 18 firefighters. Revenues can only support 13.
Recommend monitoring the plan to ensure revenues cover amended plan.
Police Elements to Implement:
Contribute towards Public Safety Headquarters
Hire additional officers
Plan calls for 28 officers. Revenues can only support 23 officers.
Recommend monitoring the plan to ensure revenues cover amended plan.
SummaryThe Independent Accountants’ report confirmed that Measure T funds are in accordance with the Ballot Measure, Program Guidelines and Expenditure Plan for Fiscal Year ended June 30, 2022.Questions?