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REVIEW FISCAL YEAR 2024-25 FOURTH QUARTER MEASURES A AND B REVENUES AND EXPENDITURES
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RECOMMENDATION
Information item only. No action required.
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Summary
City Ordinance 2013-07-09-1601, Section 19-Citizen Oversight stipulates the Measure A Citizens’ Advisory Committee: “Shall meet at least annually to review the expenditure of revenues generated by the tax imposed by this Ordinance and make recommendations to the City Council regarding those expenditures.”
Section 7 of the Committee’s bylaws (Informational Materials) also states: “At least quarterly, financial reports including proposed Budgets and Actuals with detailed supporting schedules will be sent to each Committee member. The reports will show revenue generated by Measure A, detailed line-item expenditures as presented in the annual budget relative to Measure B (public safety), and all other uses of remaining Measure A funds and State Board of Equalization reports.”
Attached for review by the Measure A Citizens’ Advisory Committee is the fourth quarter financial report for Fiscal Year (FY) 2024-25.
The FY 2024-25 Amended Budget, as shown on Attachments A and B, includes encumbrance rollovers from FY 2023-24 and Council-approved budget amendments. Measure A funded Police Department and Office of Violence Prevention (OVP) expenditures in the Amended Budget totaled approximately $38.8 million.
Budgeted revenues are $47.1 million. Measure A transaction and use tax revenues received as of June 30, 2025, totaled $47,228,091, reflecting twelve (12) monthly payments for sales transactions occurring between July 2024 and June 2025. Also attached is the California Department of Tax and Fee Administration (CDTFA) Sales Tax Revenues Report that indicates gross receipts of $11,516,768, $12,720,639, $10,870,324, and $12,120,358 for the quarters ended September 30, 2024, December 31, 2024, March 31, 2025, and June 30, 2025 respectively, for a total of $47,228,089
Expenditures through the fourth quarter totaled $44.1 million, or 114% of the Amended Budget. The Police Department expended approximately $43 million, and the Office of Violence Prevention expended $1.1 million through the fourth quarter of the fiscal year. Quarterly expenditures include $142,380 in annual tax collection and $1,870 audit recovery expenses payable to CDTFA related to Measure A revenues.
At the fourth quarter, 100% is the target budget utilization. Combined salary and benefit costs for Police sworn and non-sworn positions were at 101% of the budget, including the budgeted vacancy savings which was higher than FY23/24. Most Police Department expenditure categories were under 100% of the budget in the fourth quarter. Other services utilized 100% of the budget, fuel utilized 74% of the budget and other supplies utilized 38% of the budget. The other expenses line item was over budget mainly due to training and updates to GASB 96 made at the end of the year. The Recruitment, Retention, and Wellness line item was over budget due to increased costs associated with the Measure A side letter, including health benefits and other add pays.
Office of Violence Prevention expenditures through the fourth quarter totaled $1.1 million, which represents 66% of its Measure A-funded budget. Salary and benefit expenditures are 59% of the budget. Other categories remained largely under budget.
Attachment A - Q4 Report
Attachment B - Measure A CDTFA Quarterly Taxes FY24-25