HomeMy WebLinkAboutVATOC 2023-02-15 Agenda Packet1
VOTER-APPROVED TAX OVERSIGHT COMMITTEE
FEBRUARY 15, 2023 AT 5:30PM
REGULAR MEETING
COMMUNITY DEVELOPMENT LARGE CONFERENCE ROOM
CITY HALL 3RD FLOOR
1400 FIFTH AVENUE SAN RAFAEL, CALIFORNIA
PARTICIPATE VIRTUALLY: https://cityofsanrafael-org.zoom.us/j/87336358579
LISTEN BY PHONE: +1 669 444 9171
ID: 873 3635 8579
AGENDA
SWEARING IN CEREMONY – 5:30pm
CALL TO ORDER – 5:35pm
• Roll Call
MINUTES
1. Approve regular meeting minutes from last meeting (None)
MEETING OPEN TO THE PUBLIC
2. Introductions / Awards / Recognitions / Presentations
• Overview of the Voter-Approved Tax Oversight Committee
3. Public Comment from the audience regarding items not listed on the agenda.
MATTERS BEFORE THE COMMISSION
If necessary to assure completion of the following items, the Chairperson may establish time limits for
the presentations by individual speakers.
4. Selection of One (1) Representative to Serve as Chair and One (1) Representative to serve as Vice-
Chair of the Voter-Approved Tax Oversight Committee
5. Presentation of Audited Financials from FY 2021-22 (All Measures) and Approval of Annual
Reports
COMMISSION REPORTS AND COMMENTS
6. Other brief reports on any meetings, conferences, and/or seminars attended by the Committee
members.
STAFF COMMENTS
7. Schedule of upcoming meetings and events of interest
ADJOURNMENT
NEXT MEETING – TBD
• Special Meeting on Library Parcel Tax (Measure D)
2
Notice
Any records relating to an agenda item, received by a majority or more of the Committee less than 72 hours before the meeting, shall be available for
inspection in online. Sign Language interpreters and assistive listening devices may be requested by calling (415) 485-3066 (voice), emailing
Lindsay.lara@cityofsanrafael.org or using the California Telecommunications Relay Service by dialing “711”, at least 72 hours in advance of the meeting.
Copies of documents are available in accessible formats upon request. Public transportation is available through Golden Gate Transit, Line 22 or 23.
Paratransit is available by calling Whistlestop. Wheels at (415) 454-0964. To allow individuals with environmental illness or multiple chemical sensitivity
to attend the meeting/hearing, individuals are requested to refrain from wearing scented products.
SAN RAFAEL VOTER-APPROVED TAX OVERSIGHT COMMITTEE
STAFF REPORT
Department: Finance
Prepared by: Claire Coleman
Senior Management Analyst
TOPIC: VOTER-APPROVED TAX OVERSIGHT COMMITTEE (VATOC) MEETING STAFF
REPORT
SUBJECT: OVERVIEW OF TAX MEASURES
BACKGROUND
The Voter-Approved Tax Oversight Committee was formed in September 2022 to consolidate oversight
of the City’s voter-approved tax measures into one five-member committee. The committee provides
independent oversight of all San Rafael voter-approved tax measures, Measures D, E, G, and R, to
ensure the funds have been expended in accordance with the authorized purposes, and to prepare and
submit to the City Council an annual report on the expenditures and revenues from each tax measure’s
revenue from the previous fiscal year.
ANALYSIS
Measure D: Library Parcel Tax
In 2016, San Rafael voters renewed an annual parcel tax to fund opening hours and services for the San
Rafael Public Library. As a special-purpose tax, the revenues from Measure D can only be spent for
library services in San Rafael to staff, provide, and maintain hours of operation, services, equipment,
programs and materials at the San Rafael Public Library. Measure D is scheduled to expire in 2027.
The audited financial statements for FY 2021-22 show Measure D revenues of $1,110,180, expenditures
of $1,162,494 and an ending fund balance of $788,903. An overview of the Measure D expenditures can
be found in Attachment 2. The accumulation of fund balance is a result of two primary factors over the
life of the tax: vacant staff positions funded by the Parcel Tax, and the growth of small amounts being
underspent in various line items over the life of the tax.
The final audited capital set-aside fund balance was $170,745. This capital set-aside was earmarked for
new and improved library facilities as directed by the City Council as part of the previous Measure C and
was capped at $500,000. The Measure C funds were utilized in the Albert Park Joint Library and
Community Center conceptual design process, as well as surveys and an educational campaign to
explore funding options for building a new library.
Measure R: Transactions and Use Tax (0.25%)
Measure R was passed in 2020 by San Rafael voters. Measure R is a general purpose transactions and
use tax, often referred to as a local sales tax. Funds from this measure go to the General Fund and
support a variety of City operations, including public works, recreation and library, administrative services,
and public safety. Measure R is scheduled to expire in 2030. FY 2021-22 was the first full fiscal year of
Measure R tax receipts, during which $4,778,951 of revenues were received.
Measure E: Essential Facilities Transactions and Use Tax (0.75%)
VOTER-APPROVED TAX OVERSIGHT COMMITTEE STAFF REPORT / Page: 2
San Rafael voters passed Measure E in 2013. Measure E is a general purpose transactions and use tax
that supports essential facilities in San Rafael, including making critical improvements to our public safety
facilities in San Rafael. Construction of the Public Safety Center was completed in 2020, and a variety of
other facility construction and improvements are underway. Measure E is scheduled to expire in 2034.
During FY 2021-2022, a total of $14,828,804 of Measure E funds were collected by the City. Per direction
from City Council given to staff in early 2014, one-third of Measure E funds are dedicated to supporting
essential facility construction and improvements, net of debt service. A total of $714,885 was assigned
to the Public Safety Facilities Fund this fiscal year.
Measure G: Cannabis Business Tax
In 2018, San Rafael voters approved Measure G, a business excise tax on cannabis businesses.
Measure G allows for a tax on cannabis businesses operating in the City of up to 8% on gross receipts,
and taxes different types of businesses at different rates. Current rates can be found on the City’s website.
Measure G funds can be used for a variety of purposes, including police and fire services, street repair
and improvements, and enhancing community centers. Measure G does not have an expiration date.
During FY 2021-2022, $557,407 of Measure G business tax proceeds were received and $151,754 were
expended. An overview of those expenditures can be found in Attachment 2. On January 27, 2023, the
San Rafael City Council committed the majority of the existing fund balance of $968,251 to support the
pilot Alternative Response Team (ART), beginning in FY 2022-23.
OPTIONS:
The Committee has the following options to consider on this matter:
1. Approve report
2. Approve report with amendments
3. Do not approve report and schedule additional meeting of the Committee
ATTACHMENTS:
1. Voter-Approved Tax Oversight Committee Bylaws
2. Summary Audited Financial Statements for FY 2021-22
3. Draft Annual Report
Voter Approved Tax Oversight Committee Bylaws
Page 1 of 2
VOTER APPROVED TAX OVERSIGHT COMMITTEE BYLAWS
ARTICLE I. NAME AND PURPOSE
Section 1.1. Name. The name of this body shall be the City of San Rafael Voter Approved
Tax Oversight Committee, hereinafter referred to as the “Committee.”
Section 1.2. Purpose. The Committee’s purpose is to review the collection and expenditure
of voter approved tax revenues collected under the authority of voter-approved City tax
measures and Resolution 15118 adopted by the San Rafael City Council on September 6 ,
2022.
Section 1.3. Committee Responsibility. The Committee’s authority is oversight only.
The responsibilities and duties of the Committee shall be limited to:
1.2 Review expenditures of Measure tax revenues to ensure the monies have been
expended in accordance with the authorized municipal purposes of each Measure.
To complete this review, the Committee shall:
1.2.1 Understand allowable expenses of each existing Measure’s tax funds (as
identified in the enacting Municipal Ordinance)
1.2.2 Review documentation from City Council and from City Council-appointed
advisory committees that pertain to the prioritization of use of each
Measure’s tax funds.
1.2.3 Review annual reports prepared by the City’s Finance Department that track
the receipt and spending of each Measure’s tax funds.
1.2.4 Prepare and submit to the City Council and the community an annual public
report on the expenditures of each Measure’s tax revenues for the previous
fiscal year.
1.2.5 Fulfill the final responsibilities of each Measure’s responsibilities at the
Measure’s termination, repeal or extension: Before submitting a final report:
Review and report on the final expenditures of each Measure during the
previous fiscal year, through its termination, to ensure that monies have
been expended consistent with the authorized purposes of the Measure.
The Committee shall not:
1. Have any budgetary decision authority, shall not allocate financial res ources, and shall
not make budget or service recommendations to the City Council.
2. Have authority to direct, nor shall it direct, City staff or officials.
Voter Approved Tax Oversight Committee Bylaws
Page 2 of 2
ARTICLE II. MEMBERSHIP
Section 2.1. Number of Members. The Voter Approved Tax Oversight Committee shall
consist of five (5) voting members.
Section 2.2. Eligibility. Members of the Committee shall be at last 18 years of age and
reside within the City limits.
Section 2.3. Appointment of Committee Members. Members shall be appointed by the
City Council. Appointments shall be published on the website for the City of San Rafael in
accordance with Government Code Section 54973, as amended from time to time .
Section 2.4. Terms of Appointment. Each member shall serve a minimum term of four (4)
years. An effort will be made to ensure that the terms are staggered, and not all of the
appointments expire in the same year.
Section 2.5. Term Limits. Members shall be limited to two (2) consecutive four -year terms.
Additional terms may be served if there is a break between terms.
Section 2.6. Absence and Removal. An unexcused absence from two (2) consecutive
Committee meetings without notification to the Staff Liaison will constitute an immediate
vacancy and shall be considered a voluntary resignation from the Committee. Previously
dismissed Committee members may be eligible for reappointment.
Section 2.7. Compensation. Members shall serve without compensation.
ARTICLE III. MEETINGS
Section 3.1. Time and date of Regular Meeting. Notification of meeting place, date, and
time shall be rendered to the public through posting on the City of San Rafael website.
MEASURE D -LIBRARAY PARCEL TAX
FY 2021-2022
Library Special Assessment Tax - Measure D
Revenues
Interest Income 7,366
Special Assessment Tax 1,101,914 *
DIA Performance Reimb Grant 900
Total Revenues 1,110,180
Expenditures
Personnel 774,169
Training 3,471
County Admin Fee 25,672
Office Supplies 22,013
Technology Supplies 6,000
Books & Publication 169,395
Library-Periodicals 6,250
Library-Databases 44,886
Measure C-Capital Set Aside expenses 110,637 **
Total Expenditures 1,162,494
Prior Year Proceeds:
Measure D 730,581
Measure C-Reserve (for infrastructure)281,382
FY2021-2022 Balances:
Measure D 788,903
Measure C-Reserve (for infrastructure)170,745
Fund Balance 959,649
*FY22 From County Roll:
17,842 parcels
1,210 senior exempts
**See Detail Expenditure Attached
Please refer to pages 70, 119, 125, and 133 of the City of San Rafael
FY 2021-22 Annual Comprehensive Financial Report for more detail
02/08/2023
CITY OF SAN RAFAEL
1
9:18AM
Page:expdetl.rpt Expenditure Detail Report
07/01/2021 through 06/30/2022
Periods: 0 through 15
Measure C Set Aside Expenses
Account Number
Adjusted
Appropriation
Expenditures
Year-to-date
Expenditures
Year-to-date
Encumbrances
Balance
Prct
Used
9270 Contractual Services
215-51-11001-9270 Contractual Services 0.00 0.00 0.00 0.00 0.00 0.00
3,553.75 9/29/2021 ap_invoice IN 0059389
215Line Description: PROFESSIONAL SERVICES RENDERED Document Description : LIB - PROJECT #: 22102.00
Vendor: 33697 NOLL & TAM ARCHITECTS Check # 352137
2,798.75 10/27/2021 ap_invoice IN 0059411
215Line Description: PROFESSIONAL SERVICES FROM SEP Document Description : LIB - PROJECT #: 22102.00
Vendor: 33697 NOLL & TAM ARCHITECTS Check # 355689
1,642.24 4/26/2022 ap_invoice IN 0059660
215Line Description: PROFESSIONAL SERVICES RENDERED Document Description : LIB - PROJECT #: 22102.00
Vendor: 33697 NOLL & TAM ARCHITECTS Check # 355689
35,300.00 4/27/2022 ap_invoice IN 12726
215Line Description: SURVEY OF SAN RAFAEL VOTERS Document Description : LIB - PROJECT: 17-2022
Vendor: 23591 GODBE CORPORATION Check # 355621
15,000.00 6/15/2022 ap_invoice IN inv03852
215Line Description: APRIL/MAY SERVICES Document Description : LIB - ABA #: 321 081 669
Vendor: 33671 TERRIS BARNES WALTERS BOIGON Check # 356560
24,900.00 6/28/2022 ap_invoice IN 12769
215Line Description: SURVEY OF SAN RAFAEL VOTERS Document Description : LIB - PROJECT: 18-2022 SURVEY OF SR VOTE
Vendor: 23591 GODBE CORPORATION Check # 356714
27,442.14 6/30/2022 ap_invoice IN inv03935
215Line Description: JUNE SERVICES Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY
Vendor: 33671 TERRIS BARNES WALTERS BOIGON Check # 357182
110,636.88 110,636.88 0.00215-51-11001-9270 Contractual Services 0.00 -110,636.88 0.00
0.00 110,636.88 110,636.88 0.00 -110,636.88 0.00Total Contractual Services
1Page:
02/08/2023
CITY OF SAN RAFAEL
2
9:18AM
Page:expdetl.rpt Expenditure Detail Report
07/01/2021 through 06/30/2022
Periods: 0 through 15
Measure C Set Aside Expenses
Account Number
Adjusted
Appropriation
Expenditures
Year-to-date
Expenditures
Year-to-date
Encumbrances
Balance
Prct
Used
Grand Total 110,636.88 110,636.88 0.00 0.00 -110,636.88 0.00
2Page:
Transactions and Use Tax - Measure R
0.25% TUT (sales tax)
Revenues 4,778,950.55$
Note: This was the first full fiscal year of Measure R transaction and use tax proceeds.
Please refer to page 25 of the City of San Rafael FY 2021-22
Annual Comprehensive Financial Report for more detail
Measure E - Public Safety Facilities / San Rafael Essential Facilities
Oversight Committee Annual Reporting
Transactions and Use Tax - Measure E
0.75% TUT (sales tax)
Essential Facilities
Projects
Revenues
Interest Income 95,586
Sale of Real Property 1,000,000
Total Revenues 1,095,586
Expenditures
Measure E- Fire Station 54 & 55 Design 30,369
Measure E- Fire Station 54 Construction 2,152,363
Measure E- Fire Station 55 Construction 2,576,011
Repurposing of Former City Hall PD 23,871
Public Safety-Post Construction 115,228
Other 20
Total Expenditures 4,897,862
Operating Deficit (3,802,276)
Transfers in
Emergency Service Fund 307,313
Measure E Allocation 714,885
Proceeds from prior years 12,097,390
Total Bond Proceeds -
Total Transfers in 13,119,588
Use of Transfers
Measure E Allocation -
Proceeds from prior years 4,897,862
Reimbursement from County -
Total Use of Funds 4,897,862
Fund Balance 9,317,312
Please refer to pages 24, 25, 28, 30, 59, 70, and 118 of the City of San Rafael
FY 2021-22 Annual Comprehensive Financial Report for more detail
paTran Project Expense Transaction Detail Report Page:1
2/6/2023 3:10PM CITY OF SAN RAFAEL
7/1/2021 through 6/30/2022
Project #11358 Measure E- Fire Station 54 & 55 Design
Hours Overhead Materials Other TotalAccount #DescriptionReferenceDate
Benefits +
Labor +
Element #01 Design $746,227
Original PO 01019 (closed at e E 420-44-99005-9751 7,218.75 7,218.759/30/2021 35369
34187 LOVING CAMPOS ASSOCIATES,Check: 352109 10/6/2021
Original PO 01019 (closed at e E 420-44-99005-9751 5,650.00 5,650.009/30/2021 35421
34187 LOVING CAMPOS ASSOCIATES,Check: 352109 10/6/2021
REBIDDING SERVICES FOR FIRE ST E 420-44-99005-9751 17,500.00 17,500.0011/15/2021 35463
34187 LOVING CAMPOS ASSOCIATES,Check: 352871 11/19/2021
Element Total:01 Design $746,227 0.00 0.00 0.00 30,368.75 30,368.75
Project Total:11358 Measure E- Fire Station 54 & 55 Design 0.00 0.00 0.00 30,368.75 30,368.75
1Page:
paTran Project Expense Transaction Detail Report Page:2
2/6/2023 3:10PM CITY OF SAN RAFAEL
7/1/2021 through 6/30/2022
Project #11390 Repurposing of Former City Hall PD
Hours Overhead Materials Other TotalAccount #DescriptionReferenceDate
Benefits +
Labor +
Element #01 Design
new project # ~E 420-44-99005-9751 2,782.51 2,782.518/27/2021 35399
34187 LOVING CAMPOS ASSOCIATES,Check: 351536 9/1/2021
2nd Amendment to Loving Campos E 420-44-99005-9751 1,227.49 1,227.498/27/2021 35399
34187 LOVING CAMPOS ASSOCIATES,Check: 351536 9/1/2021
Reimbursables/ ASR #3- San Raf E 420-44-99005-9751 770.90 770.908/27/2021 35399A
34187 LOVING CAMPOS ASSOCIATES,Check: 351536 9/1/2021
Professional Services~E 420-44-99005-9751 6,250.00 6,250.005/13/2022 35696A
34187 LOVING CAMPOS ASSOCIATES,Check: 355899 5/20/2022
Professional services~E 420-44-99005-9751 1,265.00 1,265.005/13/2022 35751A
34187 LOVING CAMPOS ASSOCIATES,Check: 355899 5/20/2022
11390-01~E 420-44-99005-9751 5,760.00 5,760.005/27/2022 35696B
34187 LOVING CAMPOS ASSOCIATES,Check: 356163 6/3/2022
11390-01~E 420-44-99005-9751 835.00 835.006/30/2022 35751B
34187 LOVING CAMPOS ASSOCIATES,Check: 357355 8/2/2022
11390-01 ~E 420-44-99005-9751 3,600.00 3,600.006/30/2022 35825A
34187 LOVING CAMPOS ASSOCIATES,Check: 357355 8/2/2022
11390-01~E 420-44-99005-9751 605.00 605.006/30/2022 35825B
34187 LOVING CAMPOS ASSOCIATES,Check: 357355 8/2/2022
11390-01 ~E 420-44-99005-9751 705.00 705.006/30/2022 35878A
34187 LOVING CAMPOS ASSOCIATES,Check: 357355 8/2/2022
Element Total:01 Design 0.00 0.00 0.00 23,800.90 23,800.90
Element #07 Non-Personnel (sup. & svc.)
Iman Kayani Wayfair - down pil E 420-44-99005-9751 69.90 69.903/15/2022 02222022DPW
26239 U. S. BANK Check: 354965 3/21/2022
Element Total:07 Non-Personnel (sup. & svc.) 0.00 0.00 0.00 69.90 69.90
Project Total:11390 Repurposing of Former City Hall PD 0.00 0.00 0.00 23,870.80 23,870.80
2Page:
paTran Project Expense Transaction Detail Report Page:3
2/6/2023 3:10PM CITY OF SAN RAFAEL
7/1/2021 through 6/30/2022
Project #11394 Measure E- Fire Station 54 Construction
Hours Overhead Materials Other TotalAccount #DescriptionReferenceDate
Benefits +
Labor +
Element #01 Design
Revised plan review - rebuild E 420-44-99005-9751 6,441.70 6,441.709/15/2021 8162021FS54
04472 SAN RAFAEL SANITATION DISTRICT Check: 351866 9/21/2021
Professional services rendered E 420-44-99005-9751 2,200.00 2,200.0012/15/2021 2111079
07521 CSW|ST2 Check: 353281 12/21/2021
Professional Services E 420-44-99005-9751 4,188.75 4,188.7512/15/2021 35504
34187 LOVING CAMPOS ASSOCIATES,Check: 353362 12/21/2021
Professional Services E 420-44-99005-9751 4,762.50 4,762.5012/15/2021 35542
34187 LOVING CAMPOS ASSOCIATES,Check: 353362 12/21/2021
Constuction administration and E 420-44-99005-9751 3,918.75 3,918.751/28/2022 35573
34187 LOVING CAMPOS ASSOCIATES,Check: 354151 2/3/2022
11394-01 (Measure E)~E 420-44-99005-9751 9,205.00 9,205.002/15/2022 35613
34187 LOVING CAMPOS ASSOCIATES,Check: 354397 2/23/2022
Provide air monitoring and cle E 420-44-99005-9751 4,492.50 4,492.502/15/2022 5991
33102 ADVANTAGE ENVIRONMENTAL Check: 354258 2/23/2022
11394-01 (Measure E)~E 420-44-99005-9751 3,223.50 3,223.502/28/2022 0097660
35282 BSK ASSOCIATES Check: 354564 3/4/2022
Soil sampling - FS 54 E 420-44-99005-9751 7,846.00 7,846.002/28/2022 5994
33102 ADVANTAGE ENVIRONMENTAL Check: 354540 3/4/2022
11394-01 (Measure E)~E 420-44-99005-9751 10,199.75 10,199.753/15/2022 35659
34187 LOVING CAMPOS ASSOCIATES,Check: 354871 3/21/2022
11394-01 (Measure E)~E 420-44-99005-9751 20,637.25 20,637.254/14/2022 0098190
35282 BSK ASSOCIATES Check: 355031 4/6/2022
11394-01 (Measure E)~E 420-44-99005-9751 16,326.35 16,326.354/28/2022 35712
34187 LOVING CAMPOS ASSOCIATES,Check: 355661 5/5/2022
11394-01 (Measure E)~E 420-44-99005-9751 12,408.50 12,408.505/13/2022 0098386
35282 BSK ASSOCIATES Check: 355806 5/20/2022
11394-01 (Measure E)~E 420-44-99005-9751 11,872.07 11,872.075/13/2022 35765
34187 LOVING CAMPOS ASSOCIATES,Check: 355899 5/20/2022
11394-01 (Measure E)~E 420-44-99005-9751 6,735.50 6,735.505/27/2022 0098633
35282 BSK ASSOCIATES Check: 356071 6/3/2022
11394-01 (Measure E)~E 420-44-99005-9751 12,821.65 12,821.656/15/2022 35835
34187 LOVING CAMPOS ASSOCIATES,Check: 356447 6/23/2022
11394-01 (Measure E)~E 420-44-99005-9751 9,222.50 9,222.506/30/2022 0098968
35282 BSK ASSOCIATES Check: 356647 7/8/2022
11394-01 (Measure E)~E 420-44-99005-9751 11,235.66 11,235.666/30/2022 0099396
35282 BSK ASSOCIATES Check: 357269 8/2/2022
3Page:
paTran Project Expense Transaction Detail Report Page:4
2/6/2023 3:10PM CITY OF SAN RAFAEL
7/1/2021 through 6/30/2022
Project #11394 Measure E- Fire Station 54 Construction
Hours Overhead Materials Other TotalAccount #DescriptionReferenceDate
Benefits +
Labor +
11394-01 (Measure E)~E 420-44-99005-9751 13,505.68 13,505.686/30/2022 32882
34187 LOVING CAMPOS ASSOCIATES,Check: 356770 7/8/2022
Element Total:01 Design 0.00 0.00 0.00 171,243.61 171,243.61
Element #02 Construction Est $3.4mil
Fire Stations 54 and 55 Postca E 420-44-99005-9751 2,220.20 2,220.201/3/2022 212264
23977 MSI LITHO Check: 353667 1/6/2022
46 Castro Street, San Rafael~E 420-44-99005-9751 34,925.89 34,925.891/14/2022 120587238
00127 PACIFIC GAS & ELECTRIC COMPANY Check: 353945 1/21/2022
Fire Station 54 reconstruction E 420-44-99005-9751 352,281.26 352,281.262/15/2022 PAY APP 001
36030 WICKMAN DEVELOPMENT Check: 354530 2/23/2022
JANUARY 2022 ESCROW FS 54~E 420-44-99005-9751 18,541.00 18,541.002/15/2022 PAY REQ 001
36202 BANNER BANK Check: 354276 2/23/2022
Fire Station 54 reconstruction E 420-44-99005-9751 252,664.47 252,664.473/15/2022 PAY APP 002
36030 WICKMAN DEVELOPMENT Check: 354992 3/21/2022
FEBRUARY 2022 ESCROW FS 54~E 420-44-99005-9751 13,298.13 13,298.133/15/2022 PAY REQ 002
36202 BANNER BANK Check: 354767 3/21/2022
11394-02~E 420-44-99005-9751 336.25 336.253/30/2022 J4010A
36182 4LEAF, INC Check: 355004 4/6/2022
Fire Station 54 reconstruction E 420-44-99005-9751 454,923.27 454,923.274/14/2022 003 - FS54
36030 WICKMAN DEVELOPMENT Check: 355536 4/22/2022
MARCH 2022 ESCROW FS 54~E 420-44-99005-9751 23,943.33 23,943.334/14/2022 PAY REQ 003
36202 BANNER BANK Check: 355312 4/22/2022
11394-02~E 420-44-99005-9751 3,067.50 3,067.504/28/2022 J4010B
36182 4LEAF, INC Check: 355550 5/5/2022
Fire Station 54 reconstruction E 420-44-99005-9751 233,352.55 233,352.555/13/2022 PAY APP 004
36030 WICKMAN DEVELOPMENT Check: 356031 5/20/2022
APRIL 2022 ESCROW FS 54~E 420-44-99005-9751 12,281.72 12,281.725/13/2022 PAY REQ 004
36202 BANNER BANK Check: 355797 5/20/2022
Design & estimation deposit E 420-44-99005-9751 3,000.00 3,000.006/15/2022 05272022FS54
00159 MARIN MUNICIPAL WATER DISTRICT Check: 356461 6/23/2022
11394-02~E 420-44-99005-9751 1,536.25 1,536.256/15/2022 J4010C
36182 4LEAF, INC Check: 356291 6/23/2022
Fire Station 54 reconstruction E 420-44-99005-9751 207,641.00 207,641.006/15/2022 PAY APP 005
36030 WICKMAN DEVELOPMENT Check: 356606 6/23/2022
MAY 2022 ESCROW FS 54~E 420-44-99005-9751 10,928.47 10,928.476/15/2022 PAY REQ 005
36202 BANNER BANK Check: 356311 6/23/2022
Gas Reloc & Rearrangement E 420-44-99005-9751 1,467.00 1,467.006/30/2022 05252022FS54
4Page:
paTran Project Expense Transaction Detail Report Page:5
2/6/2023 3:10PM CITY OF SAN RAFAEL
7/1/2021 through 6/30/2022
Project #11394 Measure E- Fire Station 54 Construction
Hours Overhead Materials Other TotalAccount #DescriptionReferenceDate
Benefits +
Labor +
00127 PACIFIC GAS & ELECTRIC COMPANY Check: 356824 7/8/2022
11394-02~E 420-44-99005-9751 1,767.50 1,767.506/30/2022 J4010D
36182 4LEAF, INC Check: 356622 7/8/2022
11394-02~E 420-44-99005-9751 791.25 791.256/30/2022 J4010E
36182 4LEAF, INC Check: 357245 8/2/2022
Fire Station 54 reconstruction E 420-44-99005-9751 333,532.25 333,532.256/30/2022 PAY APP 006
36030 WICKMAN DEVELOPMENT Check: 357232 7/22/2022
Escrow payments to Banner Bank E 420-44-99005-9751 17,554.33 17,554.336/30/2022 Pay Req #006
36202 BANNER BANK Check: 357261 8/2/2022
Element Total:02 Construction Est $3.4mil 0.00 0.00 0.00 1,980,053.62 1,980,053.62
Element #07 Non-Personnel (sup. & svc.)
Iman Kayani PODS - fire statio E 420-44-99005-9751 464.99 464.994/14/2022 04142022DPW
26239 U. S. BANK Check: 355499 4/22/2022
Iman Kayani PODS - storage pod E 420-44-99005-9751 150.26 150.265/13/2022 04222022DPW
26239 U. S. BANK Check: 355997 5/20/2022
Iman Kayani PODS - rental for E 420-44-99005-9751 150.26 150.266/15/2022 05232022DPW
26239 U. S. BANK Check: 356572 6/23/2022
Iman Kayani PODS - Monthly Ren E 420-44-99005-9751 300.52 300.526/30/2022 06222022DPW
26239 U. S. BANK Check: 357197 7/22/2022
Element Total:07 Non-Personnel (sup. & svc.) 0.00 0.00 0.00 1,066.03 1,066.03
Project Total:11394 Measure E- Fire Station 54 Construction 0.00 0.00 0.00 2,152,363.26 2,152,363.26
5Page:
paTran Project Expense Transaction Detail Report Page:6
2/6/2023 3:10PM CITY OF SAN RAFAEL
7/1/2021 through 6/30/2022
Project #11395 Measure E- Fire Station 55 Construction
Hours Overhead Materials Other TotalAccount #DescriptionReferenceDate
Benefits +
Labor +
Element #01 Design
Revised Plan review -replaceme E 420-44-99005-9751 9,018.38 9,018.389/15/2021 08162021FS55
04472 SAN RAFAEL SANITATION DISTRICT Check: 351866 9/21/2021
Professional services E 420-44-99005-9751 3,998.75 3,998.7512/15/2021 35504
34187 LOVING CAMPOS ASSOCIATES,Check: 353362 12/21/2021
Professional services E 420-44-99005-9751 3,778.75 3,778.7512/15/2021 35542
34187 LOVING CAMPOS ASSOCIATES,Check: 353362 12/21/2021
Constuction administration and E 420-44-99005-9751 3,688.75 3,688.751/28/2022 35573
34187 LOVING CAMPOS ASSOCIATES,Check: 354151 2/3/2022
11395-01 (Measure E)~E 420-44-99005-9751 8,455.00 8,455.002/15/2022 35613
34187 LOVING CAMPOS ASSOCIATES,Check: 354398 2/23/2022
Provide air monitoring and cle E 420-44-99005-9751 4,492.50 4,492.502/15/2022 5991
33102 ADVANTAGE ENVIRONMENTAL Check: 354258 2/23/2022
11395-01 (Measure E)~E 420-44-99005-9751 1,580.00 1,580.002/28/2022 0097662
35282 BSK ASSOCIATES Check: 354564 3/4/2022
Asbestos analysis - FS 55 E 420-44-99005-9751 1,486.50 1,486.502/28/2022 5994
33102 ADVANTAGE ENVIRONMENTAL Check: 354540 3/4/2022
11395-01 (Measure E)~E 420-44-99005-9751 9,978.50 9,978.503/15/2022 35659-A
34187 LOVING CAMPOS ASSOCIATES,Check: 354871 3/21/2022
11395-01 (Measure E)~E 420-44-99005-9751 14,572.00 14,572.004/14/2022 0098191
35282 BSK ASSOCIATES Check: 355031 4/6/2022
11395-01 (Measure E)~E 420-44-99005-9751 16,131.35 16,131.354/28/2022 35712
34187 LOVING CAMPOS ASSOCIATES,Check: 355661 5/5/2022
11395-01 (Measure E)~E 420-44-99005-9751 17,569.00 17,569.005/13/2022 0098393
35282 BSK ASSOCIATES Check: 355806 5/20/2022
8.25 hours @ $75/hr ~E 420-44-99005-9751 577.50 577.505/13/2022 04-2022
34588 OPPENHEIMER, PETER BOAS Check: 355937 5/20/2022
Mileage reimbursement for 52 m E 420-44-99005-9751 29.90 29.905/13/2022 04-2022
34588 OPPENHEIMER, PETER BOAS Check: 355937 5/20/2022
11395-01 (Measure E)~E 420-44-99005-9751 11,872.07 11,872.075/13/2022 35765
34187 LOVING CAMPOS ASSOCIATES,Check: 355899 5/20/2022
11395-01 (Measure E)~E 420-44-99005-9751 4,415.50 4,415.505/27/2022 0098665
35282 BSK ASSOCIATES Check: 356071 6/3/2022
11395-01 (Measure E)~E 420-44-99005-9751 5,477.50 5,477.505/27/2022 098665R
35282 BSK ASSOCIATES Check: 356071 6/3/2022
11395-01 (Measure E)~E 420-44-99005-9751 9,506.65 9,506.656/15/2022 35835
34187 LOVING CAMPOS ASSOCIATES,Check: 356447 6/23/2022
6Page:
paTran Project Expense Transaction Detail Report Page:7
2/6/2023 3:10PM CITY OF SAN RAFAEL
7/1/2021 through 6/30/2022
Project #11395 Measure E- Fire Station 55 Construction
Hours Overhead Materials Other TotalAccount #DescriptionReferenceDate
Benefits +
Labor +
11395-01 (Measure E)~E 420-44-99005-9751 15,100.00 15,100.006/30/2022 0098975
35282 BSK ASSOCIATES Check: 356967 7/22/2022
11395-01 (Measure E) ~E 420-44-99005-9751 435.83 435.836/30/2022 0098975
35282 BSK ASSOCIATES Check: 356967 7/22/2022
11395-01 (Measure E) ~E 420-44-99005-9751 3,996.23 3,996.236/30/2022 0099397
35282 BSK ASSOCIATES Check: 357269 8/2/2022
11395-01 (Measure E)~E 420-44-99005-9751 12,910.68 12,910.686/30/2022 32882
34187 LOVING CAMPOS ASSOCIATES,Check: 356770 7/8/2022
Performed soil sampling. Inclu E 420-44-99005-9751 5,658.00 5,658.006/30/2022 6003
33102 ADVANTAGE ENVIRONMENTAL Check: 357249 8/2/2022
Element Total:01 Design 0.00 0.00 0.00 164,729.34 164,729.34
Element #02 Construction Est $3.3mil
Electrical utilities at Fire S E 420-44-99005-9751 3,600.00 3,600.007/30/2021 2398
27165 MICHAEL PAUL COMPANY INC Check: 351119 8/2/2021
14 Plumbing- 955 Point San Ped E 420-44-99005-9751 2,975.00 2,975.008/27/2021 2385
34481 CLEAR WOOD PLUMBING, LLC Check: 351466 9/1/2021
955 POINT SAN PEDRO SAN RAFAEL E 420-44-99005-9751 180.00 180.0010/15/2021 2501
34481 CLEAR WOOD PLUMBING, LLC Check: 352285 10/20/2021
TEMP FS 55 - MODULAR PROPANE T E 420-44-99005-9751 180.00 180.0011/15/2021 2641
34481 CLEAR WOOD PLUMBING, LLC Check: 352785 11/19/2021
Fire Station 55; Temporary ele E 420-44-99005-9751 16,663.43 16,663.4311/15/2021 430181
29335 DC ELECTRIC GROUP INC.Check: 352799 11/19/2021
Reinstall split system AC~E 420-44-99005-9751 4,405.35 4,405.3512/15/2021 154206
30924 MATRIX HG, INC.Check: 353376 12/21/2021
Provide and install communicat E 420-44-99005-9751 910.00 910.0012/21/2021 10523
33398 BECK COMMUNICATIONS Check: 353245 12/21/2021
Forklift, Warehouse 15'6"~E 420-44-99005-9751 949.50 949.501/3/2022 348499
34272 CAL WEST RENTALS, INC.Check: 353536 1/6/2022
Tent Pin & screw foot anchorin E 420-44-99005-9751 9,204.87 9,204.871/3/2022 41205
36097 A & L PRODUCTS, INC.Check: 353502 1/6/2022
Fabiola Guillen De Urfer PODS E 420-44-99005-9751 427.30 427.301/14/2022 12222021DPW
26239 U. S. BANK Check: 354001 1/21/2022
Iman Kayani A & L Products E 420-44-99005-9751 9,150.00 9,150.001/14/2022 12222021DPW
26239 U. S. BANK Check: 354001 1/21/2022
Baserock and asphalt paving at E 420-44-99005-9751 17,000.00 17,000.001/14/2022 2432
27165 MICHAEL PAUL COMPANY INC Check: 353918 1/21/2022
Provide & install communicatio E 420-44-99005-9751 2,469.00 2,469.001/28/2022 10537
7Page:
paTran Project Expense Transaction Detail Report Page:8
2/6/2023 3:10PM CITY OF SAN RAFAEL
7/1/2021 through 6/30/2022
Project #11395 Measure E- Fire Station 55 Construction
Hours Overhead Materials Other TotalAccount #DescriptionReferenceDate
Benefits +
Labor +
33398 BECK COMMUNICATIONS Check: 354073 2/3/2022
Provide and install communicat E 420-44-99005-9751 480.00 480.001/28/2022 10541
33398 BECK COMMUNICATIONS Check: 354073 2/3/2022
3/4" Crushed Rock E 420-44-99005-9751 136.82 136.821/28/2022 2201-283933
33209 SHAMROCK MATERIALS Check: 354208 2/3/2022
3/4" Class II Recycled Base E 420-44-99005-9751 260.02 260.021/28/2022 2201-283999
33209 SHAMROCK MATERIALS Check: 354208 2/3/2022
Personnel Lift E 420-44-99005-9751 504.00 504.001/28/2022 349324
34272 CAL WEST RENTALS, INC.Check: 354082 2/3/2022
Roller Double Drum~E 420-44-99005-9751 455.00 455.001/28/2022 349341
34272 CAL WEST RENTALS, INC.Check: 354082 2/3/2022
Add 100A panel on temp trailer E 420-44-99005-9751 3,625.00 3,625.001/28/2022 430622
29335 DC ELECTRIC GROUP INC.Check: 354097 2/3/2022
Hangar ZMAX~E 420-44-99005-9751 286.34 286.341/28/2022 5290723
00639 GOLDEN STATE LUMBER, INC Check: 354121 2/3/2022
Fire Stations #54 and #55 E 420-44-99005-9751 875.22 875.221/28/2022 RICH-14759
32056 BPXPRESS REPROGRAPHICS Check: 354078 2/3/2022
Omar Garcia: 0625363 - Temp FS E 420-44-99005-9751 567.83 567.832/15/2022 01132022DPW
18850 HOME DEPOT CREDIT SERVICES Check: 354361 2/23/2022
Fabiola Guillen De Urfer PODS E 420-44-99005-9751 1,630.20 1,630.202/15/2022 01242022DPW
26239 U. S. BANK Check: 354496 2/23/2022
Fire Station 55 reconstruction E 420-44-99005-9751 213,945.00 213,945.002/15/2022 PAY APP 001
36030 WICKMAN DEVELOPMENT Check: 354530 2/23/2022
JANUARY 2022 ESCROW FS 55~E 420-44-99005-9751 11,260.00 11,260.002/15/2022 PAY REQ 001
36202 BANNER BANK Check: 354276 2/23/2022
Radio shop services - Dec 2021 E 420-44-99005-9751 3,142.50 3,142.502/28/2022 1020442
13342 COUNTY OF MARIN Check: 354581 3/4/2022
Onsite move at 955 Point San P E 420-44-99005-9751 4,892.20 4,892.203/15/2022 23516
24887 AHMED'S MOVING EXPRESS, INC.Check: 354753 3/21/2022
App Bay Lights – Furnished and E 420-44-99005-9751 17,040.00 17,040.003/15/2022 430922
29335 DC ELECTRIC GROUP INC.Check: 354807 3/21/2022
Fixed fee~E 420-44-99005-9751 3,500.00 3,500.003/15/2022 54937
34802 XANTRION, INC.Check: 354998 3/21/2022
Fire Station 55 reconstruction E 420-44-99005-9751 230,317.62 230,317.623/15/2022 PAY APP 002
36030 WICKMAN DEVELOPMENT Check: 354992 3/21/2022
FEBRUARY 2022 ESCROW FS 55~E 420-44-99005-9751 12,121.98 12,121.983/15/2022 PAY REQ 002
36202 BANNER BANK Check: 354767 3/21/2022
11395-02~E 420-44-99005-9751 336.25 336.253/30/2022 J4010A
8Page:
paTran Project Expense Transaction Detail Report Page:9
2/6/2023 3:10PM CITY OF SAN RAFAEL
7/1/2021 through 6/30/2022
Project #11395 Measure E- Fire Station 55 Construction
Hours Overhead Materials Other TotalAccount #DescriptionReferenceDate
Benefits +
Labor +
36182 4LEAF, INC Check: 355004 4/6/2022
Installed Horn Speaker with ex E 420-44-99005-9751 585.00 585.003/31/2022 10608
33398 BECK COMMUNICATIONS Check: 355020 4/6/2022
Michael Rieser - S/O SMOOTH FG E 420-44-99005-9751 1,316.25 1,316.253/31/2022 8971227
18850 HOME DEPOT CREDIT SERVICES Check: 355111 4/6/2022
Fire Station 55 reconstruction E 420-44-99005-9751 461,401.19 461,401.194/14/2022 003 - FS54
36030 WICKMAN DEVELOPMENT Check: 355536 4/22/2022
MARCH 2022 ESCROW FS 55~E 420-44-99005-9751 24,284.27 24,284.274/14/2022 PAY REQ 003
36202 BANNER BANK Check: 355312 4/22/2022
Measure E~E 420-44-99005-9751 3,000.00 3,000.005/13/2022 05122022DPW
00159 MARIN MUNICIPAL WATER DISTRICT Check: 355911 5/20/2022
Fire Station 55 reconstruction E 420-44-99005-9751 277,340.98 277,340.985/13/2022 PAY APP 004
36030 WICKMAN DEVELOPMENT Check: 356031 5/20/2022
APRIL 2022 ESCROW FS 55~E 420-44-99005-9751 14,596.89 14,596.895/13/2022 PAY REQ 004
36202 BANNER BANK Check: 355797 5/20/2022
11395-02~E 420-44-99005-9751 1,536.25 1,536.256/15/2022 J4010C
36182 4LEAF, INC Check: 356291 6/23/2022
Fire Station 55 reconstruction E 420-44-99005-9751 403,477.45 403,477.456/15/2022 PAY APP 005
36030 WICKMAN DEVELOPMENT Check: 356606 6/23/2022
MAY 2022 ESCROW FS 55~E 420-44-99005-9751 21,235.66 21,235.666/15/2022 PAY REQ 005
36202 BANNER BANK Check: 356311 6/23/2022
11395-02~E 420-44-99005-9751 1,767.50 1,767.506/30/2022 J4010D
36182 4LEAF, INC Check: 356622 7/8/2022
11395-02~E 420-44-99005-9751 791.25 791.256/30/2022 J4010E
36182 4LEAF, INC Check: 357245 8/2/2022
Fire Station 55 reconstruction E 420-44-99005-9751 594,408.46 594,408.466/30/2022 PAY APP 006
36030 WICKMAN DEVELOPMENT Check: 357232 7/22/2022
Escrow payments to Banner Bank E 420-44-99005-9751 31,284.65 31,284.656/30/2022 Pay Req #006
36202 BANNER BANK Check: 357261 8/2/2022
Element Total:02 Construction Est $3.3mil 0.00 0.00 0.00 2,410,516.23 2,410,516.23
Element #07 Non-Personnel (sup. & svc.)
Iman Kayani Amazon - Fiskars H E 420-44-99005-9751 464.99 464.994/14/2022 04142022DPW
26239 U. S. BANK Check: 355499 4/22/2022
Iman Kayani PODS - storage pod E 420-44-99005-9751 150.26 150.265/13/2022 04222022DPW
26239 U. S. BANK Check: 355997 5/20/2022
Iman Kayani PODS - rental for E 420-44-99005-9751 150.26 150.266/15/2022 05232022DPW
26239 U. S. BANK Check: 356572 6/23/2022
9Page:
paTran Project Expense Transaction Detail Report Page:10
2/6/2023 3:10PM CITY OF SAN RAFAEL
7/1/2021 through 6/30/2022
Project #11395 Measure E- Fire Station 55 Construction
Hours Overhead Materials Other TotalAccount #DescriptionReferenceDate
Benefits +
Labor +
Element Total:07 Non-Personnel (sup. & svc.) 0.00 0.00 0.00 765.51 765.51
Project Total:11395 Measure E- Fire Station 55 Construction 0.00 0.00 0.00 2,576,011.08 2,576,011.08
10Page:
paTran Project Expense Transaction Detail Report Page:11
2/6/2023 3:10PM CITY OF SAN RAFAEL
7/1/2021 through 6/30/2022
Project #11398 Public Safety-Post Construction
Hours Overhead Materials Other TotalAccount #DescriptionReferenceDate
Benefits +
Labor +
Element #02 Construction
Installation of USG Direct Mou E 420-44-99005-9270 31,325.17 31,325.175/27/2022 10791
31000 SAN FRANCISCO INTERIORS, INC Check: 356248 6/3/2022
Element Total:02 Construction 0.00 0.00 0.00 31,325.17 31,325.17
Element #07 Non-Personnel (sup. & svc.)
Bring local power to three new E 420-44-99005-9270 2,209.58 2,209.587/30/2021 24554
35449 HANNIBAL'S, INC. ELECTRICAL Check: 351087 8/2/2021
1125 B St - General cleaning -E 420-44-99005-9270 405.00 405.008/13/2021 23074
35335 PCS BUILDING MAINTENANCE, INC.Check: 351346 8/23/2021
June 2021~E 420-44-99005-9270 2,500.00 2,500.008/13/2021 307996-H
35593 BMA INC., BMA MECHANICAL +Check: 351214 8/23/2021
#11398 Public Safety-Post Cons E 420-44-99005-9270 27,925.00 27,925.008/13/2021 417939
29335 DC ELECTRIC GROUP INC.Check: 351244 8/23/2021
PSC Post Construction-TV Data E 420-44-99005-9270 420.00 420.008/13/2021 MMorris7-26-21
35272 MORRIS, MICHAEL DENNIS Check: 351329 8/23/2021
Balance due for installation o E 420-44-99005-9270 5,567.70 5,567.709/30/2021 32199
09114 DAVIS SIGN COMPANY Check: 352029 10/6/2021
Materials science technician s E 420-44-99005-9270 1,242.00 1,242.009/30/2021 6022224-IN
29271 TESTING ENGINEERS, INC Check: 352210 10/6/2021
PSC purchases E 420-44-99005-9270 26.09 26.0910/14/2021 53612
34802 XANTRION, INC.Check: 352477 10/20/2021
Haworth compose frameless glas E 420-44-99005-9270 513.47 513.4710/28/2021 78222
34913 M.G. WEST COMPANY Check: 352598 11/5/2021
PA#11398 Public Safety Post Co E 420-44-99005-9270 12,664.70 12,664.7011/30/2021 24689
35311 WPCS INTERNATIONAL -Check: 353215 12/3/2021
Fabiola Guillen De Urfer OJO T E 420-44-99005-9270 185.00 185.0012/15/2021 11222021DPW
26239 U. S. BANK Check: 353453 12/21/2021
PSC Networking Project / Confi E 420-44-99005-9270 7,500.00 7,500.003/15/2022 55318
34802 XANTRION, INC.Check: 354998 3/21/2022
11398-07~E 420-44-99005-9270 2,250.00 2,250.006/30/2022 PAY APP 1
36201 LINX WIRELESS Check: 356765 7/8/2022
11398-07~E 420-44-99005-9270 20,494.13 20,494.136/30/2022 PAY APP 2
36201 LINX WIRELESS Check: 356765 7/8/2022
Element Total:07 Non-Personnel (sup. & svc.) 0.00 0.00 0.00 83,902.67 83,902.67
Project Total:11398 Public Safety-Post Construction 0.00 0.00 0.00 115,227.84 115,227.84
11Page:
paTran Project Expense Transaction Detail Report Page: 12
2/6/2023 3:10PM CITY OF SAN RAFAEL
7/1/2021 through 6/30/2022
GRAND TOTAL: 0.00 0.00 0.00 4,897,841.73 4,897,841.73
12Page:
*
*$20.00 was for overnight delivery service to First American Title Insurance Company
Cannabis Business Tax - Measure G
Revenues
Interest Income 5,009
Cannabis Tax 552,398
Total Revenues 557,407
Expenditures
Personnel 126,754
Non-Personnel (software)25,000
Total Expenditures 151,754
Prior Year Balance 562,598
Fund Balance 968,251
Please refer to pages 70, 129, and 137 of the City of San Rafael
FY 2021-22 Annual Comprehensive Financial Report for more detail
City of San Rafael
Voter-Approved Tax Oversight Committee (VATOC)
Annual Report
___________, 2023
The City of San Rafael Voter-Approved Tax Oversight Committee met on _______, 2023, and received
a detailed report from City of San Rafael staff on the receipt and expenditure of funds during the fiscal
year July 1, 2021 to June 30, 2022 pursuant to voter-approved Measure D (Library Parcel Tax),
Measure E (Essential Facilities Transactions and Use Tax), Measure R (General Purpose Transactions
and Use Tax), and Measure G (Cannabis Business Tax).
Voter-Approved Tax Oversight Committee is required to review the collection, expenditure, and
prioritization of the use of these funds, and report to the City Council and the community
annually on the expenditures under Guidelines and Policy adopted by the San Rafael City
Council.
After review, the Voter-Approved Tax Oversight Committee finds that these funds were properly
allocated in accordance with the Measures and approved guidelines.
Sierra Bloyd
Tracey Broadman
Charles 'Chuck' Friede
Caleb McWaters
Stephen Roth