Item 06 - FY 2022-23 Annual Comprehensive Financial Report, Related Audit Reports, and Measure X Agreed-Upon-Procedures Report

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CITY OF SANTA ANA NOTES TO SCHEDULE OF MEASURE X REVENUES AND USES/EXPENDITURES JUNE 30, 2023 NOTE 1 REVENUES AND USES/EXPENDITURES Measure X revenues consist of the 1.5 cent transactions and use tax approved by the voters of Santa Ana on November 6, 2018 and became effective April 1, 2019. Total revenue collected for fiscal year 2022-23 was $86,849,806. Measure X is a general-purpose tax, which means the revenues received from the tax go into the City's General Fund to maintain or enhance any lawful City program, improvement, or service such as maintain effective 9-1-1 response, retaining firefighters, addressing homelessness, fixing streets, maintaining parks, youth services; and other unrestricted general revenue purposes. To determine some of the Measure X expenditures, the City performs an analysis comparing expenditures between the current year and the base year. The base year has been identified as fiscal year 2018-19, representing the year of Measure X's passage. When completing the analysis, the City determines; (1) the amount of the increase of expenditures when compared to the base year, (2) significant contractual increases, and (3) increase in expenditures between cost centers or programs. Some Measure X expenditures are based entirely on vendor invoices. The accompanying Schedule of Measure X Revenues and Uses/Expenditures is summarized by ballot category. Total Measure X uses/expenditures for fiscal year 2022-23 were $86,849,806, including amounts carried forward to fiscal year 2023-24. The largest program expense was other unrestricted general revenue purposes totaling $31,694,508, which included the following: • Addressing prior year deficits and employee compensation increases for non - Safety employees totaling $11.7 million o $10.2 million - deficit o $1.5 million - planned savings • Future Pension Stabilization - $4.8 million • Parking Enterprise Subsidy - $2.9 million • Santa Ana Business Interruption Fund Program - $1.5 million • Santa Ana Regional Transportation Center Subsidy and Maintenance - $1.1 million • Increase the City Events Budget - $1.1 million • Museum Building Rehabilitation - $1.0 million • Graffiti Abatement Service Enhancement (Graffiti Removal) - $0.8 million • New Debt Payments for Purchase of Streetlights - $0.8 million • Zoo Contract & Supply Enhancements - $0.8 million • Support for Utility Billing, Business Retention and HR — Administrative - $0.7 million • Sales Tax Rebate - Volvo & Tac Energy - $0.7 million • Street Tree Maintenance (Tree -Trimming) - $0.7 million • Vehicle Incentive Program - $0.7 million • Engineering Salaries for Review of Plan Checks and Permits - $0.6 million • Other Programs (various) - $1.8 million (3)