HomeMy WebLinkAboutCC Resolution 11989 (Measure S Report)RESOLUTION ""'
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF SAN RAFAEL ADOPTING A REPORT FROM THE
MEASURE `S' COMMITTEE
WHEREAS, on November 8, 2005, the voters of San Rafael approved a
Transactions and Use Tax ("Measure S"). This measure amended the San Rafael
Municipal Code to establish a .5% retail transaction and use tax within the City of San
Rafael; and
WHEREAS, the enabling ordinance required the appointment of an independent
citizen's oversight committee that is required to review the collection and expenditure of
tax revenues collected under the authority of this ordinance; and
WHEREAS, on April 3, 2006, the City Council dutifully appointed this City
Transactions and Use Tax Committee, commonly referred to as the "Measure S Oversight
Committee". The roles, responsibilities and duties of the Committee were established via
a separate resolution of the City Council; and
WHEREAS, the appointed members of the Committee have held initial
organizational meetings necessary for the future conduct of the Committee's business.
The Committee has reviewed the City's budget and has developed a methodology to be
applied to the task of reviewing future budgets and expenditures for compliance with
Measure S; and
WHEREAS, on June 5, 2006, the City Council received the initial report from the
Measure 'S" Committee, which summarized their work to date and made
recommendations about the appropriate use of the Measure 'S' transaction and use taxes
committed to essential City services; and
WHEREAS, based on the review of the preliminary budget data for Fiscal Year
2006-2007 the Committee has issued its initial report which finds that the proposed
expenditure of Measure S revenue for the forthcoming year will be in compliance with the
intent of the ordinance.
i I •
NOW, THEREFORE, BE IT RESOLVED, the San Rafael City Council adopts the report
from the Measure 'S' Committee, a copy of which is hereby attached and by this reference
made a part hereof.
I, JEANNE M. LEONCINI, Clerk of the City of San Rafael, hereby certify that the foregoing
resolution was duly and regularly introduced and adopted at a regular meeting of the City
Council of said City held on Monday the 19th day of June, 2006, by the following vote, to wit:
AYES: COUNCIL MEMBERS: Cohen, Heller, Miller and Mayor Boro
NOES: COUNCIL MEMBERS: None
ABSENT: COUNCIL MEMBERS: Phillips
J EA E M. LEONCINI, City Clerk
W:\City Managers- WorkFile\Council Material\Resolutions\2006\measure s comm initial rpt
reso.doc
First Report to the San Rafael Mayor, City Council and Community
By the City Transactions and Use Tax Committee (Measure "S" Oversight
Committee)
June 5, 2006
On November 8, 2005, the voters of San Rafael approved the Transactions and Use Tax
("Measure S"). The Municipal Code was amended to include the City of San Rafael
Transaction and Use Tax Ordinance, Municipal Code 1837, Section 3.19. This measure
amended the San Rafael Municipal Code to establish a .5% retail transaction and use tax
within the City of San Rafael. The ordinance requires the appointment of an independent
citizen's oversight committee that is required to review the collection and expenditure of
tax revenues collected under the authority of this ordinance (see Section 3.19.144). On
April 3, 2006, the City Council dutifully appointed this City Transactions and Use Tax
Committee, commonly referred to as the "Measure S Oversight Committee" ( hereinafter
"the Committee"). This report serves as the first report of the Committee and covers
activities from April 3 to June 5, 2006.
The roles, responsibilities and duties of the Committee were established by resolution of
the City Council and may be found at:
httn://www.citvofsanrafacl.orQ/Govemment/City Council City Manager/Measure S O
versieht Advisory Committee.htm
As directed by resolution of the City Council, and under the authority of the City of San
Rafael Transaction and Use Tax Ordinance, Municipal Code 1837, Section 3.19.144, the
appointed members of the Committee have held organizational meetings necessary for
the future conduct of the Committee's business.
The Committee has reviewed the City's budget, and, after considering options, has
developed a methodology to be applied to the task of reviewing future budgets and
expenditures for compliance with Measure S.
The voters approved Measure S "To prevent further cuts and preserve funding for general
city services..." (See ballot statement attached as Exhibit A). Measure S requires that all
proceeds of the tax be deposited in the City's General Fund to be used for all general
municipal governmental purposes in the City's discretion. The tax will expire March 31,
2016. While the letter of the law permits the Measure S revenue to be spent on any
general municipal governmental purpose, the spirit of the measure was to maintain
essential City services: police, fire, public works and the library.
After considerable discussion the Committee determined that the key element to be
considered was the maintenance of services. It was determined that a baseline should be
established against which to measure services. The Committee adopted the policy that
the baseline against which compliance is to be measured is the General Fund expenditure
level at the time of adoption, that is, the General Fund expenditure level of fiscal year
2005-2006 as adjusted for inflation using the CPI -SF. Because staffing levels closely
correlate with service levels, staffing, along with expenditure levels will be included in
our review.
1
Measure S requires the Committee to review expenditures once made to determine if the
monies have been expended in accordance with the enabling ordinance. The City Council
has asked the Committee (See "Measure `S' Oversight Advisory Committee Guidelines
and Policy") for a related review of the proposed City General Fund budget. The
Committee has established a policy that two reports per year will be produced: the first
commenting upon the proposed budget expenditures in terms of their compliance with
Measure S, and the second reviewing the actual expenditures. The Committee has also
established that the reports generated will be two-part: first,. a brief narrative of actions of
the Committee during the period in question, and secondly, a table noting the baseline
General Fund 05/06 numbers as adjusted for inflation, and the current proposed budget
or actual expenditures. The table will compare funds budgeted or expended per
department and staffing levels per department with the base fiscal year of 05/06.
Since Measure S revenues have not yet been received, this first report does not deal with
actual expenditures except as incorporated in the baseline. However, the budget for Fiscal
Year 2006-2007 is being developed and the Committee has reviewed preliminary budget
data supplied by staff.
Based on the review of the preliminary budget data for Fiscal Year 2006-2007 the
Committee finds that the proposed, expenditure of Measure S revenue will be in
compliance with the intent of the ordinance.
A table comparing the baseline year (Fiscal Year 2005-2006) and the proposed budget for
Fiscal Year 2006-2007 is attached as Exhibit "B."
Respectfully submitted,
Paula Kamena, Chair Larry tic , Vice -Chair
0-i Dietz, ConuV&e Member "tisa Goldstein,
� l
ladys G' ' and, Committee Member J;�
1
JaclAO'Nchmidt, Committee Member
Committee Member
2
Oficial Ballot Statement Text
"To prevent further cuts and preserve funding for general
city services, including maintaining the number of on -duty
firefighters and police officers on patrol, preventing the
closure of fire stations and community centers, repairing city
streets and maintaining library service hours, shall the City
of San Rafael adopt an ordinance enacting a one-half of
one percent transactions (sales) and use tax, automatically
expiring in ten years, with independent oversight and annual
audits?"
Exhibit "A"
Development
Building, Planning, Code
21.68
Community Services
Recreation Centers, Child
Exhibit "B"
(Community
General Fund
Revenue By Source
2,471,937
$ 2,551,039
$ 2,611,096 $
(Community Services
Recreation renters and
L
2005-2006
1
2006-2007
Falkirk
Description
Z44
X'1:1- M : • • [-A a
1RMd gZ&g=
[Fire Department
Difference
$
12,282,669
(Baseline)
$ 13,264,477 $
(Library
Downtown and Pickleweed,
35.98
Sales Taxes
$
17,115,440
$
18,403,590
$
1,288,150
Property Taxes
$
10,431,360
$
11,067,070
$
635,710
Other Taxes
$
8,142,000
$
8,393,910
$
251,910
Licenses & Permits
$
1,169,670
$
1,260,460
$
90,790 1
Fines & Forfeitures
$
663,050
$
666,460
$
3,410 1
Interest & Rents
$
354,110
$
356,140
$
2,030
Other Govt. Agencies
9
$
6,818,460
$
5,834,575
$
983,885 )
Charges for Services
$
1,769,481
$
1,626,370
$
� 143,111)
Miscellaneous
$
165,5501
$
191,420
$
25,870
Overhead Recovery
1$
965,7801
$
653,990
$
J311,790)1
Measure "S" T.U.T.
1
1
$
4,200,000
$
4 200,000
TOTAL REVENUES
$
47,594,901
$
52,653,985
$
5,059,084
j
General Fund Expenditures By Department
Is
$
788.0001$
1
2005-2006 With Inflation
1
2006-2007
I $
1,003,875 I
Description
Programs Adjustment
a.■:�uul.�u.
Difference
50,859,757
$ 52,487,269
(Baseline) 3.20%
Development
Building, Planning, Code
21.68
Community Services
Recreation Centers, Child
(Community
Enforce((n�ent
$
2,471,937
$ 2,551,039
$ 2,611,096 $
(Community Services
Recreation renters and
81.53
(Library
Downtown and Pickleweed,
Falkirk
$
1,531,470
$ 1,580,477
$ 1,752,300 $
[Fire Department
Suppression, Prevention
$
12,282,669
$ 12,675,714
$ 13,264,477 $
(Library
Downtown and Pickleweed,
35.98
Department
Patrol, Dispatch,
(Police
Literacy
$
1,788,645
$ 1,845,882
$ 1,944,920 $
Services
Finance, Human Resources,
Traffic Operations, Garage,
(Management
Information Technology, Risk
Drains
74.80
Management
$
3,608,672
$ 3,724,150
$ 3,635,564 $
Police Department
bispatch,
416.54
Investigations, Records,
I
Traffic Enforcement
$
16,216,675
$ 16,735,609
$ 17,050,291 $
Public Works
Engineenng, Streets, Parks,
Traffic Operations, Garage,
Facilities Maintenance, Storm
Drains
$
8,499,751
$ 8,771,743
$ 8,833,444 $
Administration
City Council, Manager, Clerk
and Attorney
$
2,668,063
$ 2,753,441
$ 2,842,638 $
Ilnfrastucture Projects
ISidpeJwyalks, ADA, Facility
I
Is
$
788.0001$
813,216
$ 550,000 $
(eme
Other Pra'lects
e. 31 FEMA Incident
I $
1,003,875 I
$ 1,035,999
$ 111,500 $
TOTAL EXPENDITURES
$
50,859,757
$ 52,487,269
$ 52,596,230 $
' Departmental Staffing levels
2005-2006
Budget
Community Development Building, Planning, Code
Page 1 5/19/2006
2006-2007
Budget
21.68
62.07
81.53
15.42
35.98
107.00
74.80
17.73
:60:057._
tT"t;=:
588176$
99;036
(88,586)
314,682
61,701
89,197
(263,216)
(924,499)
108,961
Difference
0.00
0.00
0.00
0.00
0.00
-0.33
0.00
0.00
416.21 -0.33
Measure S Comm Worksheet-Yrl.xis
Year 1 revised 0E-06bud
Enforceinent
21.68
Community Services
Recreation Centers, Child
Care and Falkirk
62.07
Fire Department
Suppression, Prevention.
Paramedic
81.53
(Library
Downtown and Pickleweed,
Literacy
15.42
Management Services
Finance, Human Resources,
Information Technology, Risk
Management, Parking
Services
35.98
Department
Patrol, Dispatch,
(Police
Investigations, Records,
Traffic Enforcement
107.33
Public Works
Engineering, Streets, Parks,
Traffic Operations, Garage,
Facilities Maintenance, Storm
Drains
74.80
City Council, Manager, Clerk
(Administration
and Attorney
17.73
TOTAL STAFFING
416.54
Page 1 5/19/2006
2006-2007
Budget
21.68
62.07
81.53
15.42
35.98
107.00
74.80
17.73
:60:057._
tT"t;=:
588176$
99;036
(88,586)
314,682
61,701
89,197
(263,216)
(924,499)
108,961
Difference
0.00
0.00
0.00
0.00
0.00
-0.33
0.00
0.00
416.21 -0.33
Measure S Comm Worksheet-Yrl.xis
Year 1 revised 0E-06bud