HomeMy WebLinkAboutLIB Special Library Parcel Tax Oversight Committee Annual Report 2018____________________________________________________________________________________
FOR CITY CLERK ONLY
Council Meeting: 12/17/2018
Disposition: Accepted report
Agenda Item No: 4.f
Meeting Date: December 17, 2018
SAN RAFAEL CITY COUNCIL AGENDA REPORT
Department: Library
Prepared by: Henry Bankhead, Interim Director City Manager Approval: ______________
TOPIC: LIBRARY PARCEL TAX REPORT
SUBJECT: SPECIAL LIBRARY PARCEL TAX COMMITTEE’S ANNUAL MEASURE D REPORT
RECOMMENDATION:
Staff recommends that the City Council accept the 2018 Special Library Parcel Tax Committee’s annual
report on the expenditures of the Special Library Parcel Tax funds.
BACKGROUND:
The Committee was appointed after the passage of the Special Library Services Parcel Tax adopted by
Measure D on May 15, 2017. The Committee’s sole purpose is to ensure the monies have been expended
in accordance with the authorized purposes of Measure D. This is the first report on Measure D
expenditures as it is the first year of the tax levied by Measure D, following the conclusion of 7 years of
Measure C. A new Measure D Parcel Tax Committee has been appointed and is tasked with reviewing
current and forthcoming years’ spending.
ANALYSIS:
The Committee’s 2018 report states that it believes this past Fiscal Year 2017/2018 evidenced an
appropriate expenditure of Measure D funds.
The final audited fund balance was $107,509. This fund balance is a result of three primary factors over
the life of the tax: vacant staff positions funded by the Parcel Tax, direction from the Finance Department
to reserve funds to cover staffing cost increases in the remaining years of the tax, and the accumulation
of small amounts being underspent in various line items over the life of the tax.
There is also a capital set-aside fund balance of $541,195 earmarked for new and improved library
facilities as directed by City Council.
COMMUNITY OUTREACH:
To date the Library has received input on expenditures from the Special Library Parcel Tax Committee
through their annual report. The committee typically meets 5 times per year. This report (attached) was
discussed initially at the October 22, 2018 and then at the November 7, 2018 meeting and then finalized
and voted on at the November 28, 2018 meeting, all of which were open to the public.
SAN RAFAEL CITY COUNCIL AGENDA REPORT / Page: 2
FISCAL IMPACT:
There is no fiscal impact from the acceptance of this report.
OPTIONS:
Option 1: City Council accepts the 2018 Special Library Parcel Tax Committee’s annual report.
Option 2: City Council does not accept the 2018 Special Library Parcel Tax Committee’s annual report.
Option 3: City Council accepts the 2018 Special Library Parcel Tax Committee’s annual report with
modifications.
RECOMMENDED ACTION:
Accept the 2018 Special Library Parcel Tax Committee’s annual report.
ATTACHMENTS:
1. 2018 Special Library Parcel Tax Committee’s annual report
City of San Rafael—Special Library Parcel Tax Committee Report: FY 2017-18
The Committee’s sole function shall be to review the collection and expenditures of the
revenues from the Special Library Services Parcel Tax, adopted by Measure D on June
7, 2016 to ensure the monies have been expended in accordance with the authorized
purposes of Measure D. Measure D replaced Measure C which expired June 30, 2017.
Towards this end, the Committee has reviewed the Library Budget for 2017-18, and the
budget for 2018-19. The Committee believes that the actual expenditures for 2017-18
were in accordance with Measure D.
Another task of the Committee is to ensure that the Library maintains its share of the
City’s General Fund. The committee concluded, in accordance with the intent of the
resolution, the Library continues to maintain its appropriate share.
The text of Measure D states that the parcel tax would “provide a critical, consistent,
locally-controlled funding source, augmenting current general fund allocations for the
San Rafael Library to maintain library hours, equipment, materials and services for
children, teens and adults.” This was to ensure that the City would not cut general
funds to the Library because there was another source of funds.
When Measure C passed, the City Attorney ruled that the proportion referred to the
2009-10 Fiscal Year, the year in which the measure was written and sent to the voters.
Measure D passed in the 2015-16 Fiscal Year and the Library’s share was 4.41% of
General Fund Expenditures (the same as it was in FY 2009-10).
The Library’s share of the 2017-2018 General Fund Actual Expenditures was 4.38%,
slightly lower, but acceptable. The Committee has not seen the General Fund Budget
for FY 2018-19 but expect that the Library’s share of the General Fund Budget will be at
least 4.41%.
Looking ahead to when Community Services and Library Services combine, the
Committee expressed concern about tracking Measure D expenditures and the Library’s
share of the General Fund. We have been assured and expect that there will be a way
to identify and break out the Library’s share of the General Fund.
November 26, 2018
