Finance Overview

Collection of the half-cent retail transactions and use tax is done via contract with the State Board of Equalization (BOE). Allocations of collected sales tax funds to the transportation authority are made approximately two months after the actual sales transaction. Distributions from ACTIA to local jurisdictions for programmatic "pass-through" funds occurs on a monthly basis; project and programmatic grant distributions are done on a reimbursable basis. By law, administrative staff costs are capped at 1% of net Measure B revenues. Total administrative costs are limited to 4.5% of net revenues. Under the current Measure B program managed under ACTIA, about 40% is retain for capital projects and 60% is allocated for special revenues, including pass-through funds to local jurisdictions, after administrative costs.

Financial Reports

Pass-Through Payment Information

1. Pass-through payments - current year (07-08)
   • April 08
   • March 08
   • February 08
   • January 08
   • December 07
   • November 07
   • October 07
   • September 07
   • August 07
   • July 07
2. Pass-through payments - fy 06-07
   • June 07
   • May 07
   • April 07
   • March 07
   • February 07
   • January 07
   • December 06
   • November 06
   • October 06
   • September 06
   • August 06
   • July 06
3. Pass-through summary allocations
4. Pass-through payments - previous years
   • Actual MB Payments FY 06/07
   • Actual MB Payments FY 05/06
   • Actual MB Payments FY 04/05
   • Actual MB Payments FY 03/04
   • Actual MB Payments FY 02/03
   • Actual MB Payments FY 01/02
5. Budgeted or Projected Pass-Through Payments
   • Budget Fiscal Year 2008-2009
   • Projected Fiscal Year 2007-2008

Latest Independent Auditors Reports

• ACTA
• ACTA Audited Financial Statements 2007
• ACTA Audited Financial Statements 2006
• ACTA Audited Financial Statements 2005
• ACTA Audited Financial Statements 2004
• ACTIA
  • ACTIA Audited Financial Statements 2007
  • ACTIA Limitations Worksheet 2007
  • ACTIA Audited Financial Statements 2006
  • ACTIA Limitations Worksheet 2006
  • ACTIA Audited Financial Statements 2005
  • ACTIA Audited Financial Statements 2004
  • ACTIA Audited Financial Statements 2003
  • ACTIA Audited Financial Statements 2002

Compliance Requirements for MB Pass-Through Funds

Program Compliance Reporting Materials

ACTIA Annual Program Compliance Report Form Available for Download The ACTIA Annual Report form is now available online at our download page. Get both the PDF Report form and Table 1, Summary of Program Expenditure Accomplishments excel spreadsheet by right-clicking on the links provided. Further assistance may be found on our download page



Compliance Audit:

• Set up an appropriate system of accounts to keep separate accounting and reporting for each type of Measure B fund to be received. The accounting system shall provide adequate internal controls and audit trails to facilitate an annual compliance audit for each fund type and respective usage and application.
  
  
• Submit to ACTIA, on an annual basis and at CITY's expense, an independent compliance audit of the funds received and used, including plans and reports of expenditures. The annual compliance audit is to be completed, certified and provided to ACTIA within 180 days following the close of each fiscal year.
  
  

  Program Compliance:

• Specifically for Local Streets and Roads (Local Transportation) and Bike/Pedestrian Funds: Along with the annual compliance audits and reports, provide ACTIA with the certified number of maintained road miles within CITY's jurisdiction, which shall be consistent with the miles reported to state and federal agencies. The certified maintained road miles shall be used in the updated Measure B sales tax revenue allocation formula for distributing Measure B funds and the new mileage shall be reflected in the distributions at the start of each new fiscal year (i.e., each July 1). CITY shall provide ACTIA with the annual certified number of maintained road miles each fiscal year even if there were no changes in the number of miles for the fiscal year. Agree to the use of the State Department of Finance Estimates of Population figures (Report E-1, updated each May) for California cities and counties for the annual update of the allocation formula to begin in each new fiscal year.
  
  
• Specifically for Paratransit Funds: Annually develop or update local paratransit plans with local consumer input and governing body approval, including the adoption of appropriate and enforceable performance measures and criteria for services fully or partially funded with 2000 Measure B revenues. Submit plans to PAPCO for review, commentary and recommendation to ACTIA. All plans are subject to review and approval by ACTIA. Use ACTIA forms and schedule. Participate as a member of the ACTIA Technical Advisory Committee to address planning, coordination, oversight and reporting requirements, including quarterly and annual reporting.
  
  
• In the event CITY's expenditures in a fiscal year are less than the amount the CITY has received, explain why the revenues exceeded expenditures and what the CITY intends to do with the increased reserve.
  
  
• Agree to the formula used in the allocation of the Measure B sales tax revenues as reflected in the ballot measure and Plan.
  
  
• By December 31 of each year, provide a project report for projects upon which Measure B funds were expended. The project report shall show the amount spent in that reporting year, including the total estimated project costs, the total expenditures to date, a brief description and location of the projects, and the benefits to be realized from said projects. Photographs of the project shall be provided showing the types of projects funded through Measure B.
  
  
• Provide signage (i.e., CITY and ACTIA logos; "Your Measure B Sales Tax Dollars at Work") where practical on projects and jobs funded by Measure B funds so that the Alameda County taxpayers are informed as to how the Measure B funds are being used. Include a description of signage and the number of signs posted in the annual report submitted to ACTIA.
  
  
• Actively participate in a Public Awareness Program as a means of informing its constituents of the benefits being derived from the use of the Measure B funds.
  
  
• Provide updated and accurate information on CITY's website, in order to inform the public, on how the Measure B funds are being used in the CITY. Also provide a link to ACTIA's website.
  
  
• At least annually, publish an article either in CITY newsletter or in ACTIA's quarterly newsletter, highlighting a project or program in which funds received by CITY from the Measure B Program have been used.
  
• Make itself available upon request from ACTIA , the Citizens Watchdog Committee and PAPCO (as applicable to fund source), through CITY's administrative officer or designated staff, to render a report or answer any and all inquiries in regards to its receipt, usage and compliance audit findings of its funds before ACTIA's Governing Board and/or the Citizens Watchdog Committee, Citizens Advisory Committee or Paratransit Advisory Planning Committee.

  FY 2006/2007 Compliance Reports

  Audits

  AC Transit Alameda County Alameda County CMA City of Alameda City of Albany BART City of Berkeley City of Dublin City of Emeryville

  City of Fremont City of Hayward City of Livermore City of Oakland City of Piedmont City of Pleasanton City of San Leandro Union City

  Program Compliance Reports

  AC Transit Alameda County Alameda County CMA City of Alameda City of Albany BART City of Berkeley City of Dublin City of Emeryville City of Fremont

  City of Hayward LAVTA City of Livermore City of Newark City of Oakland City of Piedmont City of Pleasanton City of San Leandro Union City

  FY 2005/2006 Compliance Reports

  Audits

  AC Transit Alameda County BART City of Albany City of Berkeley City of Dublin City of Fremont

  City of Hayward City of Livermore City of Oakland City of Piedmont City of Pleasanton City of San Leandro Union City

  Program Compliance Reports

  AC Transit Alameda County BART City of Alameda City of Albany City of Berkeley City of Dublin City of Emeryville

  City of Fremont City of Hayward City of Livermore City of Oakland City of Piedmont City of Pleasanton City of San Leandro Union City

  FY 2004/2005 Compliance Reports

  Audits

  AC Transit Alameda County BART City of Alameda City of Albany City of Berkeley City of Dublin City of Emeryville City of Fremont City of Hayward

  City of Livermore City of Newark City of Oakland City of Piedmont City of Pleasanton City of San Leandro CMA LAVTA Union City

  Program Compliance Reports

  AC Transit Alameda County BART City of Albany City of Berkeley City of Fremont City of Hayward

  City of Livermore City of Newark City of Oakland City of Piedmont City of Pleasanton City of San Leandro Union City

  Strategic Capital Expenditures Plan

  • ACTA
  • ACTIA

  Current Authority Budgets

  • ACTIA
  • ACTA

  Request for Reimbursement and Reporting Forms

  • Projects
  • Programs
    • Bike/Ped Grants
      
      Cycle 3 Projects Only (Awarded in 2007)
      • Progress Report Form
      • Contract Reporting Form
      • Grant Amendment Request Form
      • Request for Reimbursement
      • Staff Approval Forms
      
      Cycle 1 & 2 Projects Only (Awarded in 2004 and 2005)
      • Progress Report Form, LBE/SLBE Reporting Form and Instructions
      • Grant Amendment Request Form
      • Request for Reimbursement and Staff Approval Forms
      
      
    • Paratransit Grants
      • Progress Report Form
      • Grant Amendment Request Form
      • Request for Grant Reimbursement
      
      
    • Express Bus Grants
      • Progress Report Form
      • Grant Amendment Request Form
      • Request for Grant Reimbursement