Advisory Board: MEASURE X COMMUNITY FISCAL OVERSIGHT COMMITTEE
Subject: Receive report from independent auditor on Measure X revenues and expenditures for the period from July 1, 2025 through June 30, 2026.
Presenter: Corbitt Nixon, CPA with Macias Gini & O’Connell
Information:
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 Measure X Community Fiscal Oversight Committee was established by the Board of Supervisors in fall of 2023. The audit period covers one fiscal year of revenues and expenditures.
The County engaged an independent auditor, Macias Gini and O’Connell (MGO) to perform an audit of the Measure X expenditures and revenues during the audit period. The audit period began July 1, 2025, and audits the period through June 30, 2026. The County utilizes a July 1 to June 30 Fiscal Year. June 30, 2026 is the conclusion of FY25-26, the most recent fiscal year.
The audit was performed beginning in May 2026 and concluded in early fall of 2026, culminating in the attached report, which was prepared by the independent auditor.
Attachment(s):
• Attachment: Independent Auditor’s Report
Recommendation(s)/Next Step(s):
Receive report on Measure X audit from independent auditor.