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STRONG COMMUNITIES ADVISORY COMMITTEE ANNUAL REPORT OF REVENUES AND EXPENDITURES FOR FISCAL YEAR 2022-23
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RECOMMENDATION
This item is an informational item submitting the Strong Communities Advisory Committee Annual Report for Fiscal Year 2022-23 to the City Council.
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Summary
Stockton’s voters approved a one-quarter cent sales tax dedicated to enhancing City recreation and library programs, services, and facilities known as Strong Communities (Measure M) on November 8, 2016. The measure also established a citizens’ advisory committee to determine whether expenditures were made consistent with program guidelines and to provide an annual report to the City Council and the public.
The Strong Communities Advisory Committee Annual Report for Fiscal Year (FY) 2022-23 (Attachment A), as approved by the Strong Communities Advisory Committee on October 10, 2024, is presented to the City Council in compliance with the program guidelines.
DISCUSSION
Background
Stockton’s voters approved Strong Communities (Measure M) on November 8, 2016. This one-quarter cent (0.25%) transaction and use tax (sales tax) went into effect on April 1, 2017. Strong Communities is a special tax dedicated to enhancing City recreation and library programs, services, and facilities.
The ordinance authorizing the tax requires an audit performed by an independent certified public accountant and the establishment of an advisory committee to ensure proper use of the revenues. The Strong Communities Advisory Committee has the responsibility to determine whether expenditures were made consistent with the ordinance. Furthermore, the Council Policy establishing the advisory committee requires an annual report to be submitted to the City Council.
The attached Strong Communities Annual Report for Fiscal Year (FY) 2022-23 (Attachment A) is presented to the City Council for review in compliance with the ordinance and committee policy.
Present Situation
Total revenues in FY 2022-23 were $17,157,690. The Strong Communities expenditures totaled $14,435,855 in FY 2022-23. Recreation and Library Programs represented 46% of all expenses, 46% was spent on capital projects, with the remaining 8% used for City administration and the State of California fees charged for collecting the tax revenues.
Pages 2 and 3 of the Annual Report describe how the City utilized the Strong Communities funds during FY 2022-23.
The financial information included in this Annual Report is based on the annual audit. The City received an unmodified (clean) opinion. Staff reported the FY 2022-23 audited Schedule of Revenues, Expenditures, and Change in Fund Balance to the Council Audit Committee on March 18, 2024, and to the City Council on March 19, 2024. The Strong Communities Advisory Committee discussed the FY 2022-23 Annual Report for presentation to the Council and the public and approved the report at its October 10, 2024, meeting.
FINANCIAL SUMMARY
There is no financial impact from the presentation of this report.
Attachment A - Strong Communities Advisory Committee Annual Report FY 2022-23