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File #: 22-0469    Version: 1
Type: Work Session Item Status: Agenda Ready
File created: 12/15/2022 In control: Visalia City Council
On agenda: 2/6/2023 Final action:
Title: Review and acceptance of the Annual Measure T Compliance Audit for fiscal year ending 6/30/22.
Attachments: 1. Council Presentation Measure T, 2. Measure T Report
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Agenda Item Wording:
title
Review and acceptance of the Annual Measure T Compliance Audit for fiscal year ending 6/30/22.

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Deadline for Action: 2/6/2023

Submitting Department: Finance and Technology Services

Contact Name and Phone Number: Kari Williams 559-713-4298

Department Recommendation:
Accept the Measure T Compliance Audit from M. Green and Company for the Fiscal Year ending June 30, 2022.

Background Discussion:
The City, as part of the voter approved Measure T sales tax override, must have an annual audit of the uses of Measure T funds. M. Green and Company has performed this audit and it is now being presented to Council.

There were no audit findings for FY 21/22.

This audit did not include financial management and accounting practices. The purpose of this audit is to ensure that Measure T funds are used in accordance with the Ballot Measure, Program Guidelines and Expenditure Plan for fiscal year ended June 30, 2022. The financial management and accounting practices are included in the City's annual audit which is also being presented tonight (February 6, 2023).

This is a review of the audit and is not intended as a discussion of plan adjustments or other operational issues. Those adjustments should be considered as part of a separate discussion.

In March of 2004, the voters of Visalia passed a 1/4 cent Sales Tax Override, Measure T, to provide additional police and fire personnel and services to protect our community. Program guidelines were implemented as part of the Measure T plan to ensure that the public would be well informed of the progress and process of Measure T. These guidelines are outlined as follows:

Revenue Requirements:
* 60% of revenues received must be deposited into a Measure T Police fund and 40% into the Measure T Fire Fund.

* An Economic Uncertainty Fund will be established for both Measure T funds....

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