To: Board of Supervisors
From: Monica Nino, County Administrator
Report Title: Measure X Community Fiscal Oversight Report on Measure X Audit
☒Recommendation of the County Administrator ☐ Recommendation of Board Committee
RECOMMENDATIONS:
ACCEPT the Measure X Community Fiscal Oversight Committee’s Report on the Fiscal Year (FY) 21-24 Measure X audit, as recommended by the County Administrator’s Office.
FISCAL IMPACT:
None.
BACKGROUND:
Collection of Measure X revenues began April 1, 2024, with the first allocations directed by the Board of Supervisors in November 2021. The Measure X Community Fiscal Oversight Committee is responsible for reviewing the expenditure of tax revenue generated by Measure X to ensure that conforms to the stated intent of the ballot measure and the Board of Supervisors’ direction for specific allocations. The Committee also oversees an annual audit of expenditures of tax revenue generated by Measure X, and prepares an annual report of expenditures of tax revenue generated by Measure X. The Committee’s role is to advise the Board of Supervisors on these matters. The Committee will not make any funding recommendations.
Throughout 2024, the Measure X Community Fiscal Oversight Committee has met diligently to perform these duties for the three-plus year period of April 1, 2021 through June 20, 2024 (FY21-24). At the Committee’s second 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 third meeting held October 23, 2024, 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 fourth meeting, held November 21, 2024, 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 4/1/2021 through 6/30/2024, which found no material errors and the financial reports accurately reflected the allocations and expenditures for the time period in question.
The Committee also commended the new Measure X website and related reporting tools, as presented at the Board of Supervisors’ November 12, 2024 meeting.
CONSEQUENCE OF NEGATIVE ACTION:
The Board of Supervisors will not be able to review and accept the Measure X Community Fiscal Oversight Committee’s assigned report and related responsibilities.