Advisory Board: MEASURE X COMMUNITY FISCAL OVERSIGHT COMMITTEE
Subject: Committee Report Discussion and Transmittal
Presenter: Maya Greenfield, Chair
Information:
The Measure X Community Fiscal Oversight Committee is an advisory body to the Board of Supervisors and is responsible for reviewing Measure X allocations to ensure they conform to the stated intent of the ballot measure and the Board of Supervisors’ direction for specific allocations. The Committee also oversees an annual, external audit of the expenditures of tax revenue generated by Measure X, and the Committee prepares its own annual report. The Committee does not make any funding recommendations.
At the Committee’s July 6, 2026 meeting, the Committee received a report on the audit plan. The independent, external auditor, Macias, Gini, and O’Connell, LLP, (MGO) presented their final report at the Committee’s October 26, 2026 meeting. In MGO’s opinion, 1) the Schedule of Measure X Revenues and Expenditures presented fairly, in all material respects, the changes in financial position for Measure X related funds, and 2) the allocations conformed to the stated intent of the ballot measure and the direction of the Board of Supervisors. The Committee accepted the auditor’s report and then the Committee discussed the recommendations, including additional contract monitoring by an external organization, and next steps for its own report.
At the Committee’s next meeting, scheduled for November 9, 2026, the Committee will discuss and finalize the Committee report. Once finalized, the Committee will transmit the report to the Board of Supervisors.
Attachment(s):
• Attachment A: Draft Committee Report
• Attachment B: FY 2025-2026 Measure X Audit Report
Recommendation(s)/Next Step(s):
Discuss and finalize Measure X Community Fiscal Oversight Committee report and transmit final report to the Board of Supervisors.