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Report ID: 24-540   
Type: Discussion Item(s)
Meeting Body: AC Transit Parcel Tax Fiscal Oversight Committee
Meeting Date: 11/14/2024 Final action:
Recommended Action: Review the Measure VV/C1 Financial Statement and consider the adoption of Resolution No. 24-001 determining that the Measure VV/C1 funds collected during the 2023-24 Fiscal Year have been appropriated and expended in Special Transit Service District No. 1 for operation and maintenance activities. - History of the District 1 - District 2 Allocation Methodology; - Measure VV/C1 Agreed Upon Procedure, including an Hours and Miles Comparison for District 1/District 2; - AC Transit Audited Financial Statements (includes the D1/D2 Report and Supplemental Schedule).
Attachments: 1. STAFF REPORT, 2. Att.1. 24-001, 3. Att.2. Measure VV Agreed Upon Procedures (draft), 4. Att.3. Schedules for Districts 1 and 2 (draft), 5. Att.4. Audited Financial Statements YE June 30, 2023 (draft), 6. Att.5. Presentation
Date Action ByActionResultAction DetailsMeeting DetailsAudio/Video
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TO: Distict Parcel Tax Fiscal Oversight Committee
FROM: Michael A. Hursh, General Manager
SUBJECT: FY 2023-24 Measure VV/C1 Financial Statement

ACTION ITEM

RECOMMENDED ACTION(S):

Title
Review the Measure VV/C1 Financial Statement and consider the adoption of Resolution No. 24-001 determining that the Measure VV/C1 funds collected during the 2023-24 Fiscal Year have been appropriated and expended in Special Transit Service District No. 1 for operation and maintenance activities.

- History of the District 1 - District 2 Allocation Methodology;
- Measure VV/C1 Agreed Upon Procedure, including an Hours and Miles Comparison for District 1/District 2;
- AC Transit Audited Financial Statements (includes the D1/D2 Report and Supplemental Schedule).
Body

Staff Contact:
Chris Andrichak, Chief Financial Officer

BUDGETARY/FISCAL IMPACT:

There are no budgetary or fiscal impacts associated with this report.

BACKGROUND/RATIONALE:

The parcel tax was initially enacted in 2002. Proceeds from this special tax can only be used to fund the operations and maintenance of bus service within District 1. In 2008, the voters in District 1 approved Measure VV, which increased the tax to $96 per year per parcel for a 10-year period.

In 2016, the voters in District 1 approved Measure C1, which extended the expiration date of the Parcel Tax until 2039. Measure VV proceeds are specifically designated for the operation and maintenance of bus services and this revenue is essential to the sustainability of operations in District 1.

Measure VV funds for Operations and Maintenance Expenses by County and Special Transit Service District for the fiscal year ending June 30, 2024 are shown in Attachment 2 - Measure VV Schedules with Independent Auditor's Report

Revenue Collection History for Measure VV/C1

FY 18-19
FY 19-20
FY 20-21
FY 21-22
FY 22-23
FY 23-24
Measure VV/C1
$29.7M
$29.6M
$30.1M
$29.8M
$29.9M
$30.0M

On November 12, 2008, the Board of Directors adopted Resolution ...

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