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File #: 24-3868    Version: 1 Name:
Type: Discussion Item Status: Passed
File created: 10/30/2024 In control: BOARD OF SUPERVISORS
On agenda: 11/12/2024 Final action: 11/12/2024
Title: RECEIVE report on Measure X revenues and expenditures, and CONSIDER reallocating selected Measure X balances
Attachments: 1. Measure X Updates Financials overview, 2. Measure X Audit Report, 3. 2024-11-12 D.1 corres_.pdf
To: Board of Supervisors
From: Monica Nino, County Administrator
Report Title: Measure X Financial Updates
?Recommendation of the County Administrator ? Recommendation of Board Committee


RECOMMENDATIONS:
RECEIVE report on Measure X revenues and expenditures, and CONSIDER reallocating selected Measure X balances


FISCAL IMPACT:
There would be no net fiscal impact if prior Measure X related appropriations are reallocated. Through the end of FY23-24, $8.98M in Measure X related revenue surplus has been added to the General Fund Reserve and is available for appropriation.

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."

Between Fiscal Years 2021-2024, $353.2M in total revenues was budgeted for Measure X, and with the anticipation of revenue surplus, a total of $356.8M was appropriated for project allocations. The total actual revenues received through FY23-24 was $389.1M, yielding an actual surplus of $32.2M compared to budgeted total allocations. The total audited, actual expenditures for Measure X allocations through June 30, 2024 was $134.7M. More details about revenues and expenditures are provided in the Measure X Sales Tax Independent Auditor's Report, attached.

Available balances
During the FY24-25 budget hearings, the Board of Supervisors budgeted the use of the anticipated fund balance and appropriated an additional $17.5M for various Measure X projects, leaving $14.7M in unallocated Measure X surplus. At their October 22, 2024 meeting, the Board set aside another $5.75M total for the Employment and Human Services Department to create a $2.5M three-year pilot t...

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