To: Board of Supervisors
From: Monica Nino, County Administrator
Report Title: Receive the Measure X Audit Report for the period July 1, 2024 to June 30, 2025.
☒Recommendation of the County Administrator ☐ Recommendation of Board Committee
RECOMMENDATIONS:
RECEIVE the Measure X Audit Report for the period of July 1, 2024 to June 30, 2025, prepared by independent auditor, Macias Gini and O’Connell LLP (MGO), as recommended by the County Administrator.
FISCAL IMPACT:
There is no fiscal impact related to receiving this report. This item is informational only.
BACKGROUND:
On November 3, 2020, voters in Contra Costa County approved Measure X, a countywide, 20-year, half-cent sales tax. The ballot measure language stated the intent of Measure X as “to keep Contra Costa’s regional hospital open and staffed; fund community health centers, emergency response; support crucial safety-net services; invest in early childhood services; protect vulnerable populations; and for other essential county services.”
Throughout 2025, the Measure X Community Fiscal Oversight Committee has met diligently to perform these duties for most recent fiscal year from July 1, 2024 through June 30, 2025 (FY 24-25). At the Committee’s June 9, 2025 meeting, the Committee received a report on the audit plan from the County’s independent external auditor, Macias Gini & O’Connell. At the Committee’s October 22, 2025 meeting, a report was received from the independent auditor. The Committee discussed the Committee’s report, recommendations, and next steps for completing the report. At the Committee’s third meeting, held November 17, 2025, the Committee discussed and finalized the Committee report, and voted unanimously to direct the Committee report and audit to be transmitted to the Board of Supervisors.
The Committee included the following determinations:
1. A review of the expenditures of Measure X tax revenue found all expenditures and allocations conformed to the stated intent of the ballot measure as approved by the voters of Contra Costa County.
2. A review of the Measure X expenditures found that all expenditures and allocations were spent in conformance with the specific directions and allocations of the Board of Supervisors.
3. The committee approved the outside audit report conducted by the firm MGO for the period of 7/1/2024 through 6/30/2025, which found no material errors and the financial reports accurately reflected the allocations and expenditures for the time period in question.
The Committee also pointed out the success of the Measure X website and related reporting tools, which received more than 3,391 visitors in FY 24-25.
CONSEQUENCE OF NEGATIVE ACTION:
The Board would not have an official record of acceptance for the FY 2024-25 Measure X Audit Report.