Measure T Independent Accountants’ Report
Finance & Technology Department
visalia.gov
Measure T
The 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.
visalia.gov
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.
Measure T requires an Economic Uncertainty Fund
30% of the actual operating expenses will be deposited into a separate fund for emergency use.
visalia.gov
Measure T – Requirements (cont)
Independent Accountants’ Report on Applying Agreed–Upon Procedures An Independent Auditor will annually review tax revenues received and expenditures from the measure, to ensure compliance with the Ballot Measure, Program Guidelines and 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
visalia.gov
Measure T - Report
Report Completed by M. Green and Company for fiscal year ending June 30, 2025.
There were no report finding for FY 24/25.
The CAC Committee has reviewed the report on January 7, 2026.
visalia.gov
Measure T Police – Actual to Actuals
Comparison
(ACFR Document Pg 127 &136
visalia.gov
Measure T Fire –
Actual to Actuals
Comparison
(ACFR Document Pg 128 &137
visalia.gov
Summary:
The 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, 2025.
Action Tonight:
No formal action is required today. Just receive and review report.
Questions?
visalia.gov
Measure T – Annual Presentations to Council