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Home My WebLink AboutVATOC 2025-10-27 Agenda PacketVOTER-APPROVED TAX OVERSIGHT COMMITTEE October 27, 2025 AT 5:00PM REGULAR MEETING COMMUNITY DEVELOPMENT LARGE CONFERENCE ROOM CITY HALL 3RD FLOOR 1400 FIFTH AVENUE SAN RAFAEL, CALIFORNIA Watch Online: Watch on Zoom Webinar: https://cityofsanrafael-org.zoom.us/j/89368585425 Listen by phone: (669) 444-9171 ID: 893 6858 5425 One Tap Mobile: +16694449171,,89368585425# US AGENDA CALL TO ORDER – 5:00pm Roll Call MINUTES 1.Approve regular meeting minutes from the meeting of December 17, 2024. MEETING OPEN TO THE PUBLIC 2.Introductions / Awards / Recognitions / Presentations 3.Public Comment from the audience regarding items not listed on the agenda. MATTERS BEFORE THE COMMITTEE If necessary to assure completion of the following items, the Chairperson may establish time limits for the presentations by individual speakers. 4.City Council Sub-Committee Feedback on Voter-Approved Tax Oversight Committee Annual Report for FY2023-24 5.Overview of City of San Rafael Adopted Budget (FY2025-26) 6.Presentation of Unaudited Financials from FY 2024-25 and Budget for FY 2025-26 a.Measure D – Library Parcel Tax b.Measure G – Cannabis Industry Tax c.Measure E – Transaction and Use Tax d.Measure R – Transaction and Use Tax e.Measure P – Main Library and Community Center Parcel Tax (FY2025-26 only) STAFF COMMENTS 7.Schedule of upcoming meeting(s) ADJOURNMENT 1 NEXT MEETING Meeting to Review Audited Financials for FY 2024-25 and Approve Annual Committee Report 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. 2 VOTER-APPROVED TAX OVERSIGHT COMMITTEE DECEMBER 17, 2024 AT 5:30PM REGULAR MEETING COMMUNITY DEVELOPMENT LARGE CONFERENCE ROOM CITY HALL 3RD FLOOR 1400 FIFTH AVENUE SAN RAFAEL, CALIFORNIA MEETING MINUTES CALL TO ORDER – 5:35pm •Roll Call Members Present: Chuck Freide (Chair), Carsten Andersen, Caleb McWaters, Stephen Roth Staff Present: Paul Navazio, Shawn Plate MINUTES 1.Approve regular meeting minutes from meeting of October 22, 2024. It was moved (Roth) and seconded (McWaters) to approve the minutes from the meeting of October 22, 2024. The motion to approve the minutes was passed by the following vote: Ayes: Andersen, Friede, McWaters, Roth Noes: None Abstain: None MEETING OPEN TO THE PUBLIC 2.Introductions / Awards / Recognitions / Presentations None 3.Public Comment from the audience regarding items not listed on the agenda. None MATTERS BEFORE THE COMMITTEE 4.Presentation of Audited Financials from FY 2023-24 •Staff presented a report which included the audited revenue and expenditure results for the fiscal year ending June 30, 2024. Staff noted that there were no changes to report between the unaudited results presented to the Committee in October. •Staff also reviewed supplemental information that had been requested by the Committee based on their review of unaudited financial results presented at the meeting of October 22, 2024. This included the addition of a debt service schedules related to bonds supported by Measure E (Lease Revenue Bonds, Series 2018). As well as providing the Committee with a link to the most recent Measure E – Essential Facilities Plan. 3 •Chair Freide inquired about the “yields” reflected in the debt schedule; staff clarified that the yields are reported as of the date of bond issuance. •Regarding the Measure E – Essential Facilities Plan, staff noted that the City has largely completed the initial phases of the Essential Facilities Plan, to include construction of the Public Safety Center as well as renovations at several Fire Stations. It is expected that a process will be developed to inform capital project priorities for the next phase of the Measure E Essential Facilities Plan with preliminary estimates suggesting a capacity of $8.0 -$10.0 million from future Measure E Essential Facilities revenue allocations, net of debt service requirements on existing bonds. •Committee members also inquired about specific funding allocations and transactions, including: •Regarding the Measure E – Essential Facilities Plan, staff noted that the City has largely completed the initial phases of the Essential Facilities Plan, to include construction of the Public Safety Center as well as renovations at several Fire Stations. It is expected that a process will be developed to inform capital project priorities for the next phase of the Measure E Essential Facilities Plan with preliminary estimates suggesting a capacity of between $8.0 - $10.0 million from future Measure E Essential Facilities revenue allocations, net of debt service requirements on existing bonds. •Committee Member McWalters noted, again, that one-third of Measure E is allocated for Essential Facilities capital projects, and that two-thirds of Measure E is appropriated for expenditure within the City’s General Fund. As a result, while the Committee is able to review and discuss how the one-third allocation of Measure E is being utilized for Essential Facilities, the Committee does not have visibility to expenditures supported by the two- thirds of Measure E revenues that are accounted for within the General Fund. This issue points to the broader need for clarification as to the role of the Committee in relation to review of General Fund expenditures supported by voter-approved revenues (Measure E and Measure R). One option discussed would be to modify the City’s accounting and reporting to provided visibility on expenditure of voter-approved general purpose taxes; the other option would be to clarify, within the Charter that established the Voter-Approved Tax Oversight Committee, that expenditures supported by voter- approved general fund tax revenues are outside of the scope of responsibility for the Committee. •Chair Freide suggested that the Committee would benefit from a general City budget overview to better understand how the tax measures under its purview contribute to the overall City budget. 5.Presentation and Approval of Annual Report Following the discussion of the audited financial results and supplementary information, the Committee reviewed the draft Annual Report prepared by staff. •Chair Freide indicated that staff had prepared a draft report, modeled against the template used in prior years. The Committee then discussed how best to highlight some of the topics covered in the course of the Committee’s discussion. •Director Navazio suggested that this could be included in the cover memo (staff report) that accompanies the Committee’s Annual Report to the City Council. Issues to be covered would 4 include: 1)Measures E & R - Voter-Approved Tax Oversight Committee’s role in review of expenditure of General Purpose Tax Revenues 2)Measure P – does the City Council intend for the Committee to assume oversight responsibilities for the newly-approved parcel tax to fund construction of a new Main Library and Community Center. 3)Paramedic Parcel Tax – request that any future measure to renew/modify the existing Paramedic Parcel Tax should be incorporated within the scope of the Committee’s oversight responsibility. It was moved (McWaters,) and seconded (Andersen) to approve the draft Annual Report of the Voter-Approved Tax Oversight Committee, as presented, and authorize the transmittal of the report to the City Council, with issues discussed highlighted within the staff report. The motion to approve the Annual Report was passed by the following vote: Ayes: Andersen, Friede, McWaters, Roth Noes: None Abstain: None STAFF COMMENTS 6.Schedule of upcoming meetings and events of interest •Chair Freide asked whether the current cadence of meetings (October and December) are adequate for the Committee to fulfill its charter. The Committee discussed holding a meeting to review preliminary financial results prior to availability of unaudited final results. •Discussion of potential “optional” meeting to discuss overall City budget; could also be incorporated into the September/October meeting date. ADJOURNMENT The meeting was adjourned at 6:38pm. 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. 5 Agenda Item No: 4.0 Meeting Date: October 27, 2025 SAN RAFAEL VOTER-APPROVED TAX OVERSIGHT COMMITTEE AGENDA REPORT Department: FINANCE Prepared by: Paul Navazio, Finance Director SUBJECT: City Council Finance Subcommittee Feedback on Voter-Approved Tax Oversight Committee’s Annual Report for FY2023-24 BACKGROUND: The Voter-Approved Tax Oversight Committee Bylaws outlines the responsibilities of the Committee, as established by the City Council. Among the responsibilities of the Committee is the preparation and submittal to the City Council and community an annual report on the expenditures of each Measure’s tax revenues for the previous fiscal year. The Committee considered and approved its annual report for FY2023-24 at their meeting of December 17, 2024. In considering their annual report, the Committee members requested that staff include several questions raised by the Committee to ensure that their work is in alignment with the Committee’s Bylaws and City Council expectations. Staff presented the Committee’s Annual Report for FY2023-24 to the City Council’s Finance Subcommittee on January 22, 2025 (see attached), and subsequently transmitted the Annual Report to the full City Council via the agenda for the meeting of February 3, 2025. In receiving the VATOC’s Annual Report, the Finance Subcommittee considered the questions posed by the Committee and provided feedback and direction related to next steps. Based on the Committee’s feedback, the Committee’s Annual Report was submitted to the City Council via a Consent Calendar item, noting direction provided by the Finance Subcommittee. This agenda item has been prepared to provide formal feedback to the Committee, as directed by the City Council Finance Subcommittee. DISCUSSION During the course of the Committee’s review of the FY2023-24 financial information subject to the purview of the Committee, a number of comments and questions arose in relation to the Committee’s Bylaws for which the Committee is seeking clarification from the City Council. Specifically: 6 1)Clarification of Committee responsibility related to General Tax measures (Measure E and Measure R). Questions: •How can the Voter-Approved Tax Oversight Committee best fulfill the requirements of its bylaws as it relates to review of expenditures supported by voter-approved General Fund revenues? •Should the Voter-Approved Tax Oversight Committee Bylaws be updated to clarify such role, as intended by the City Council? Feedback from City Council Finance Subcommittee: The Finance Subcommittee members acknowledge the challenge inherent in the VATOC’s responsibility related to evaluating expenditures of voter-approved General Fund tax revenues (Measure E & Measure R), given that expenditures of these tax revenues are not segregated and tracked separately from other General Fund expenditures. Moreover, the Subcommittee noted that the City Council has broad discretion in authorizing expenditure of General Fund resources through the annual budget process, and there is no expectation that the VATOC review all General Fund expenditures. The Committee directed that staff work with the VATOC to consider proposed language updating the VATOC’s Bylaws to clarify responsibilities related to oversight of expenditures of voter- approved General Fund tax revenues. 2)Clarification of Committee’s oversight role related to the City’s voter-approved Paramedic Tax (Measure I). Question: •Should the Voter-Approved Tax Oversight Committee have any oversight responsibilities related to Measure I – Paramedic Tax?. Feedback from City Council Finance Subcommittee: The Finance Subcommittee acknowledges that the City’s Paramedic Tax has, since inception, not included a requirement for citizen oversight and as a result, was not considered in the City Council approval of the VATOC Bylaws which served to consolidate the duties of the three pre- existing tax oversight committees into one oversight body. Moreover, City Council Resolution No. 15118 (dated September 6, 2022) that established VATOC Bylaws, includes the following City Council action: “Appoints the Voter Approved Tax Oversight Committee as the independent oversight committee over all other voter approved City tax measures that may hereinafter be enacted, except where otherwise expressly specified.” The Committee noted that consideration is being given to the possibility of bringing forward a ballot measure to increase the current “cap” in the allowable tax rate for the Paramedic Tax, and should a updated tax measure be approved by the voters, that measure would fall within the purview of the VATOC. 7 3)Potential role of existing Voter-Approved Oversight Committee related to recently approved parcel tax for construction of new library and community center (Measure P). Question: •Does the City Council intend to have the existing Voter-Approved Tax Oversight Committee fulfill the independent oversight responsibilities required by Ordinance 2044, establishing the Measure P parcel tax? Feedback from City Council Finance Subcommittee: The Finance Subcommittee noted that oversight responsibilities required pursuant to the requirements of Ordinance 2044, establishing the Measure P Parcel Tax, will fall under the purview of the existing Voter-Approved Tax Oversight Committee. Following the discussion of the VATOC’s Annual Report for FY2023-34, the Finance Subcommittee recommended that this discussion be summarized in the staff report transmitting the Annual Report to the City Council, as follows: COMMENTS: During the Committee’s review of FY 2023-24 financial information subject to the Committee’s purview, several comments and questions arose related to the Committee’s charter, for which the Committee has asked for clarification. In response, staff will review the current bylaws of the Voter-Approved Tax Oversight Committee and work with the Committee to determine if any revisions to the bylaws are needed. The VATOC’s Annual Report for FY2023-24 was received and approved by the City Council at their meeting of February 3, 2025. ATTACHMENTS: 1.DRAFT Staff Report – Finance Subcommittee, January 22, 2025 8 DRAFT – FINANCE SUBCOMMITTEE REVIEW Agenda Item No: TBD Meeting Date: February 3, 2025 SAN RAFAEL CITY COUNCIL AGENDA REPORT Department: Finance Prepared by: Shawn Plate Finance Manager City Manager’s Approval _______________ TOPIC: VOTER-APPROVED TAX OVERSIGHT SUBJECT: VOTER-APPROVED TAX OVERSIGHT COMMITTEE ANNUAL REPORT FOR FY2023-24 RECOMMENDATION: Accept the Annual Report from the Voter-Approved Tax Oversight Committee. 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 prepares and submits to the City Council an annual report on the audited expenditures and revenues from each tax measure from the previous fiscal year. At the meeting of October 24, 2024, the Committee received unaudited financial information for each of the voter-approved tax measures under its oversight purview. At their meeting of December 17, 2024, the Committee reviewed final, audited, FY2023-24 financial results for Measures D, E, G and R, as well as provided supplemental information responsive to requests made by the Committee at the October meeting. Note: There were no changes to the financial statements related to any of the referenced funding sources between the unaudited data presented at the October 24th meeting and the audited financial information presented at the meeting of December 17, 2024. Furthermore, at their meeting of December 17th, the Committee considered a draft of its annual report to the City Council, as required by the Committee’s charter, and approved the forwarding of their annual report to the City Council via this agenda item (See Attachment 1). DISCUSSION 9 During the course of the Committee’s review of the FY2023-24 financial information subject to the purview of the Committee, a number of comments and questions arose in relation to the Committee’s Charter for which the Committee is seeking clarification from the City Council. Specifically, 1)Clarification of Committee responsibility related to General Tax measures (Measure E and Measure R). Resolution 15118, approved September 6, 2022, establishing the By-Laws for the current Voter-Approved Tax Oversight Committee provides that the Committee is responsible for, among other things, the review of collections and expenditures of the City’s Transaction and Use Taxes (Measure E and Measure R). As these tax measures authorize the imposition of a general tax, revenues and expenditures related to these measures are tracked within the City’s General Fund. While the Committee has reviewed the amount of revenues collected each year from the City’s two voter-approved Transaction and Use Taxes, with the exception of the portion of Measure E allocated each year, per City Council policy, for support of Essential Facilities, the Committee notes that it does not have the ability to monitor and report on the expenditure of funds provided by Measures E and R. These two funding sources support the General Fund budget and, as such, the City does not track expenditure of funds collected through Measures E and R separately from other General Fund revenue sources. In preparation for the Committee’s role related to oversight of financial results for the 2024-25 fiscal year, the Committee is contemplating scheduling a special meeting to conduct a workshop on the City’s General Fund budget. Questions: •How can the Voter-Approved Tax Oversight Committee best fulfill the requirements of its bylaws as it relates to review of expenditures supported by voter-approved General Fund revenues? •Should the Voter-Approved Tax Oversight Committee Bylaws be updated to clarify such role, as intended by the City Council? 2)Clarification of Committee’s oversight role related to the City’s voter-approved Paramedic Tax (Measure I). The current Voter-Approved Tax Oversight Committee was established in 2022, via Resolution 15118. This action effectively consolidated the role’s of three precursor oversight bodies (Measure E, Measure D – Library, and Measure G – Cannabis), and added to the new Committee oversight responsibilities related to Measure R. At the time of the establishment of the current Voter-Approved Tax Oversight Committee there was no requirement for, nor oversight role established for Measure I, the City’s voter-approved Paramedic Tax. While this tax is not specifically referenced in the Committee Bylaws, Resolution 15118 as well as the Committee bylaws state that the purpose of the Committee is to review the collection and expenditure of voter-approved tax revenues collected under the authority of voter-approved City tax measures Question: •Should the Voter-Approved Tax Oversight Committee have any oversight responsibilities related to Measure I – Paramedic Tax?. 10 3) Potential role of existing Voter-Approved Oversight Committee related to recently approved parcel tax for construction of new library and community center (Measure P). Resolution 15188, approved on September 16, 2022, which established the current Voter-Approved Tax Oversight Committee, includes a provision whereby the City Council, “Appoints the Voter Approved Tax Oversight Committee as the independent oversight committee over all other voter approved City tax measures that may hereinafter be enacted, except where otherwise expressly specified.” At the general election of November 5, 2024 San Rafael voters passed Measure P that establishes a new voter-approved special tax for the purpose of construction of a new main library and expanded Community Center, Question: • Does the City Council intend to have the existing Voter-Approved Tax Oversight Committee fulfill the independent oversight responsibilities required by Ordinance 2044, establishing the Measure P parcel tax? ATTACHMENTS: 1. Voter-Approved Tax Oversight Committee Annual Report (FY2023-24), dated December 17, 2024 2. Voter-Approved Tax Oversight Committee Bylaws 11 Agenda Item #5 City of San Rafael Voter-Approved Tax Oversight Committee (VATOC) Annual Report December 17, 2024 The City of San Rafael Voter-Approved Tax Oversight Committee met on December 17, 2024, and received a detailed report from City of San Rafael staff on the receipt and expenditure of funds during the fiscal year July 1, 2023 to June 30, 2024 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. Tracey Broadman Charles 'Chuck' Friede {; fl__ k~ L Caleb Mcwaters M /. Carsten Andersen Stephen Roth J a pilt'JJ l<tit!J 12 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. 13 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. 14 Budget Overview Voter-Approved Tax Oversight Committee October 27, 2025 15 SUMMARY OF ANNUAL ADOPTED BUDGET ADOPTED FY 2025-26 ADOPTED FY 2024-25 $ 113,248,847 $ 112,291,757 General Fund 783,4501,151,725General Plan Fund 42,967,37355,016,930Special Revenue Funds 3,559,0009,415,000Capital Funds 4,701,1644,795,360Enterprise Fund 26,867,60128,295,859Internal Services Funds 155,022155,002Fiduciary Funds $192,282,438 $211,121,633 Citywide Total - ALL FUNDS ($28,504,549)($31,277,535)Less Internal Service Funds / Transfers $163,777,889 $179,844,098 Net Appropriations 16 FY2025-26 ADOPTED BUDGET REVENUES AND APPROPRIATIONS BY FUND EXHIBIT I CITY OF SAN RAFAEL 346,929.00 346,929.00 298,012.00 Total Total Total FY 2024-25 PROJECTED BUDGET Est.Actual Operating Operating Capital June 30, 2026 FUND FUND June 30, 2025 and Capital Transfers Total Transfers to Total Projected #NAME Balance Revenue In Resources Budget Budget Other Funds Appropriations Balance GENERAL OPERATING FUNDS: 001 General Fund Available Balance $24,982,043 $104,030,362 $2,360,493 $106,390,855 104,538,430 - 8,710,417 113,248,847 $18,124,051 218 General Plan Special Revenue Fund 1,904,449 659,391 - 659,391 783,451 - - 783,451 1,780,389 SPECIAL REVENUE & GRANT FUNDS: 205 Storm Water Fund 659,165 1,539,010 - 1,539,010 703,992 1,235,000 - 1,938,992 259,183 206 Gas Tax 1,711,754 9,946,300 1,000,000 10,946,300 1,475,000 8,764,204 650,000 10,889,204 1,768,850 207 Development Services 3,282 - - - - - - - 3,282 208 Child Care 484,708 3,339,986 - 3,339,986 3,516,641 - - 3,516,641 308,053 210 Paramedic/EMS 2,044,762 9,599,809 - 9,599,809 10,155,208 - - 10,155,208 1,489,363 216 Cannabis 736,430 142,199 - 142,199 145,375 - 550,000 695,375 183,254 217 State Lands Fund 505,831 54,819 - 54,819 - - - - 560,650 222 Recreation Revolving 177,423 2,406,578 2,420,000 4,826,578 5,002,010 - - 5,002,010 1,991 228 Hazardous Materials Fund 55,251 - - - - - - - 55,251 234 Pt. San Pedro A.D. Maintenance Portion 230,310 127,037 - 127,037 183,186 - - 183,186 174,161 235 Baypoint Lagoons L & L Assessment District 48,420 32,693 - 32,693 34,700 - - 34,700 46,413 236 Loch Lomond CFD #10 857,463 57,887 - 57,887 28,855 - - 28,855 886,495 237 Loch Lomond Marina CFD #2 1,098,869 332,841 - 332,841 150,030 - - 150,030 1,281,680 240 Parkland Dedication 381,323 11,390 - 11,390 375,000 - - 375,000 17,713 241 Measure A Open Space 390,154 609,392 - 609,392 50,000 400,000 - 450,000 549,546 242 Measure C Wildfire Prevention 116,077 3,945,872 - 3,945,872 3,946,920 - - 3,946,920 115,029 495 Low and moderate Income Housing Fund 1,844,639 3,266 - 3,266 85,770 - - 85,770 1,762,135 LIBRARY AND FALKIRK: 214 Library Revolving 501,882 104,376 - 104,376 192,392 - - 192,392 413,866 215 Library Special Assessment Fund 394,636 1,259,143 - 1,259,143 1,599,342 - - 1,599,342 54,437 Library Fund 896,518 1,363,519 - 1,363,519 1,791,734 - - 1,791,734 468,303 PUBLIC SAFETY: 200 Abandoned Vehicle 2,429 85,000 105,000 190,000 190,505 - - 190,505 1,924 202 Asset Seizure 3,704 - - - - - - - 3,704 204 Crime Prevention 8,573 - - - - - - - 8,573 230 Youth Services - Police 61,721 15,000 - 15,000 40,043 - - 40,043 36,678 Public Safety Fund 76,427 100,000 105,000 205,000 230,548 - - 230,548 50,879 TRAFFIC AND HOUSING: 243 Affordable Housing in lieu 2,952,204 1,070,529 - 1,070,529 - - - - 4,022,733 245 Housing & Parking In-lieu 389,545 10,849 - 10,849 - - - - 400,394 246 East S.R. Traffic Mitigation 332,339 390,619 - 390,619 400,000 - - 400,000 322,958 Traffic & Housing Mitigation Funds 3,674,088 1,471,997 - 1,471,997 400,000 - - 400,000 4,746,085 GRANT: 201 A.D.A.. Access Projects - - - - - - - - - 260 Pickleweed Childcare Grant 626,294 597,962 - 597,962 704,824 - - 704,824 519,432 281 Public Safety Grants 395,013 300,000 - 300,000 577,811 - - 577,811 117,202 283 Grant-Other 2,094,459 3,218,897 - 3,218,897 1,810,565 - - 1,810,565 3,502,791 Grant Funds 3,115,766 4,116,859 - 4,116,859 3,093,200 - - 3,093,200 4,139,425 SPECIAL REVENUE & GRANT FUND TOTAL 19,108,659 39,201,454 3,525,000 42,726,454 31,368,169 10,399,204 1,200,000 42,967,373 18,867,740 CONSOLIDATED FUNDS https://cityofsanrafael.sharepoint.com/sites/Finance/Shared Documents/General/Accounting and Budgeting/Budget/25-26/0-City Council 25-26/Fund Sums FY26 202.05.2117 FY2025-26 ADOPTED BUDGET REVENUES AND APPROPRIATIONS BY FUND EXHIBIT I CITY OF SAN RAFAEL 346,929.00 346,929.00 298,012.00 Total Total Total FY 2024-25 PROJECTED BUDGET Est.Actual Operating Operating Capital June 30, 2026 FUND FUND June 30, 2025 and Capital Transfers Total Transfers to Total Projected #NAME Balance Revenue In Resources Budget Budget Other Funds Appropriations Balance CONSOLIDATED FUNDS ASSESSMENT DISTRICTS: Var. Assessment District Projects 302,104 - - - - - - - 302,104 ASSESSMENT DISTRICT TOTAL 302,104 - - - - - - - 302,104 CAPITAL PROJECT FUNDS: 401 Capital Improvement 4,626,761 599,211 1,500,000 2,099,211 350,000 704,000 - 1,054,000 5,671,972 405 Open Space Acquisition 126,329 3,773 - 3,773 - - - -130,102 406 Bedroom Tax 156,172 4,698 - 4,698 - - - -160,870 407 Parks Capital Projects 21,861 - - - - - - - 21,861 420 Measure E - Public Safety Facilities 3,210,286 106,402 290,417 396,819 - 880,000 - 880,000 2,727,105 430 Measure P - Library Project - 6,320,000 - 6,320,000 125,000 1,500,000 - 1,625,000 4,695,000 CAPITAL PROJECT FUND TOTAL 8,141,409 7,034,084 1,790,417 8,824,501 475,000 3,084,000 - 3,559,000 13,406,910 ENTERPRISE FUND: 501 Parking Services 22,730 4,797,474 - 4,797,474 4,118,171 - 582,993 4,701,164 119,040 ENTERPRISE FUND TOTAL 22,730 4,797,474 - 4,797,474 4,118,171 - 582,993 4,701,164 119,040 INTERNAL SERVICE FUNDS: 227 Sewer Maintenance - 3,773,508 - 3,773,508 3,773,508 - - 3,773,508 - 600 Vehicle Replacement 6,645,630 1,459,633 1,000,000 2,459,633 430,000 - - 430,000 8,675,263 601 Technology Replacement 2,263,662 2,733,504 - 2,733,504 3,489,856 - - 3,489,856 1,507,310 602 Fire Equipment Replacement 1,255,089 167,985 - 167,985 506,000 - - 506,000 917,074 603 Building Improvement 6,945,698 1,208,543 - 1,208,543 363,000 2,475,000 - 2,838,000 5,316,241 604 Employee Benefits 498,427 734,049 - 734,049 822,754 - - 822,754 409,722 605 Liability Insurance 2,151,078 2,926,177 2,500,000 5,426,177 5,110,857 - - 5,110,857 2,466,398 606 Workers Compensation Insurance 2,038,178 3,397,762 - 3,397,762 3,680,586 - - 3,680,586 1,755,354 607 Dental Insurance 1,014,580 529,622 - 529,622 495,000 - - 495,000 1,049,202 608 Radio Replacement 374,824 462,105 - 462,105 550,000 - - 550,000 286,929 609 Telephone/Internet 467,688 613,797 - 613,797 694,540 - - 694,540 386,945 611 Employee Retirement 758,937 52,148 - 52,148 4,000 - 682,500 686,500 124,585 612 Retiree Health Benefit OPEB 1,385,179 4,221,281 - 4,221,281 3,660,000 - -3,660,000 1,946,460 613 Police Equipment Replacement 448,919 56,906 - 56,906 130,000 - -130,000 375,825 INTERNAL SERVICE FUND TOTAL 26,247,889 22,337,020 3,500,000 25,837,020 23,710,101 2,475,000 682,500 26,867,601 25,217,308 TRUST AND AGENCY FUNDS: 712 Library Fiduciary 671,258 17,709 - 17,709 - - - - 688,967 714 Pt. San Pedro Assessment District 235,001 - - - 155,002 - - 155,002 79,999 TRUST & AGENCY FUND TOTAL 671,258 17,709 - 17,709 155,002 - - 155,002 768,966 - COMBINED FUNDS TOTAL 81,615,542 178,077,494 11,175,910 189,253,404 165,148,324 15,958,204 11,175,910 192,282,438 78,586,508 LESS: INTERFUND TRANSFER (11,175,910) (11,175,910) (11,175,910) (11,175,910) LESS: INTERNAL SERVICE CHARGES (17,328,639) (17,328,639) (17,328,639) (17,328,639) NET TOTALS FY 2024-25 81,615,542 160,748,855 - 160,748,855 147,819,685 15,958,204 - 163,777,889 78,586,508 https://cityofsanrafael.sharepoint.com/sites/Finance/Shared Documents/General/Accounting and Budgeting/Budget/25-26/0-City Council 25-26/Fund Sums FY26 202.05.2118 ALL FUNDS PROPOSED BUDGET FY 2025-26 Revenues and Expenditures EXHIBIT II FY24-25 Adopted Budget FY25-26 Adopted Budget % Change $ Change REVENUES & OTHER SOURCES Taxes 92,203,844$ 100,627,907$ 9.1%8,424,063$ Licenses and Permits 2,950,488 3,118,196 5.7%167,708 Fines and Forfeitures 2,703,400 2,734,000 1.1%30,600 Use of Money 4,316,047 4,391,369 1.7%75,322 Intergovernmental 34,257,592 25,429,289 -25.8% (8,828,303) Charges for Services 21,895,413 22,909,953 4.6%1,014,540 Other Revenues 18,990,255 18,866,779 -0.7%(123,476) Transfers In 13,211,806 11,175,910 -15.4% (2,035,896) TOTAL SOURCES 190,528,845$ 189,253,404$ -0.7%(1,275,441)$ EXPENDITURES AND OTHER USES Expenditures by Department Finance 4,106,626 3,463,858 -15.7%(642,768) Non-Departmental 11,971,375 7,879,210 -34.2% (4,092,165) City Manager/City Council 4,925,600 6,679,835 35.6% 1,754,235 City Clerk 783,037 1,029,218 31.4%246,181 Digital Service 7,293,970 6,602,845 -9.5%(691,125) Human Resources 15,447,709 14,521,747 -6.0%(925,962) Parking 4,207,107 4,153,415 -1.3%(53,692) City Attorney 1,452,736 1,646,060 13.3%193,324 Community Development 8,671,825 8,513,344 -1.8%(158,481) Police 29,611,936 32,051,847 8.2%2,439,911 Fire 38,515,080 40,102,812 4.1%1,587,732 Public Works 49,769,988 39,465,156 -20.7% (10,304,832) Library 9,763,573 5,323,707 -45.5% (4,439,866) Recreation 9,855,741 9,673,475 -1.8%(182,266) Economic Development 1,224,963 - -100.0%(1,224,963) Transfers out 13,211,806 11,175,910 -15.4% (2,035,896) TOTAL USES 210,813,072$ 192,282,438$ -8.8%(18,530,633)$ NET OPERATING RESULTS (20,284,227)$ (3,029,034)$ -85.1%17,255,192$ Expenditure Category FY24-25 Adopted Budget FY25-26 Adopted Budget % Change Salaries 56,841,038$ 59,342,173$ Fringe Benefits 42,928,249 46,436,787 Sub-Total Personnel 99,769,287$ 105,778,960$ 6.0% 6,009,673$ Services 56,284,093 38,756,307 -31.1%(17,527,786) Supplies 4,150,738 4,025,434 -3.0%(125,304) Utilities/Communications 3,077,950 2,766,790 -10.1%(311,160) Other 4,203,810 4,144,033 -1.4%(59,777) Debt Service 5,603,882 5,707,156 1.8%103,274 Assets Purchased 14,522,998 11,028,204 -24.1%(3,494,794) Internal Service Charges 9,988,508 8,899,645 -10.9%(1,088,863) Transfers 13,211,806 11,175,910 -15.4%(2,035,896) Total Appropriations 210,813,072$ 192,282,438$ -8.8%(18,530,633)$ 19 GENERAL FUND FY 2025-26 PROPOSED BUDGET Revenues and Expenditures EXHIBIT III FY24-25 Adopted Budget FY25-26 Adopted Budget % Change $ Change REVENUES & OTHER OPERATIONAL SOURCES Taxes Property Tax and related 26,698,822$ 27,808,576$ 4.2%1,109,754 Sales Tax 25,253,524 25,409,165 0.6%155,641 Sales Tax -Measure E 14,520,000 14,609,000 0.6%89,000 Sales Tax -Measure R 4,840,000 4,870,000 0.6%30,000 Franchise Tax 4,700,000 4,951,000 5.3%251,000 Business Tax 2,600,000 2,800,000 7.7%200,000 Transient Occupancy Tax 3,900,000 3,900,000 0.0%- Other Agencies CSA #19 Fire Service 2,591,262 2,881,425 11.2%290,163 VLF Backfill 7,560,009 7,786,809 3.0%226,800 Other Agencies (Prop 172, Owner Prop Tax, State Mandate, Other agencies)1,557,133 1,245,565 -20.0%(311,568) Other Revenues Permits & Licenses (building, electrical, encroachment, use, alarm)2,950,488 3,118,196 5.7%167,708 Fine & Forfeitures (traffic, vehicle, etc.)203,400 234,000 15.0%30,600 Interest & Rents (investment earnings, rents, etc.)1,069,558 1,464,558 36.9%395,000 Charges for Services (includes dev't fees and plan review)2,480,008 2,496,953 0.7%16,945 Other Revenue (damage reimbursements, misc income)358,000 455,115 27.1%97,115 Sub-total: Revenues 101,282,204$ 104,030,362$ 2.7%2,748,158$ TRANSFERS IN Assessment District reimbursements from Gas Tax 650,000 650,000 0.0%- from Parking Services Fund - Admin. cost 477,993 477,993 0.0%- from Cannabis Fund - SAFE Team 700,000 550,000 -21.4%(150,000) from Employee Retirement Fund - POB debt payment 680,313 682,500 0.3%2,187 Sub-total: Transfers In 2,508,306$ 2,360,493$ -5.9%(147,813)$ TOTAL SOURCES 103,790,510$ 106,390,855$ 2.5%2,600,345$ EXPENDITURES AND OTHER OPERATIONAL USES Expenditures by Department Finance 2,628,380 2,522,312 -4.0%(106,068) Non-Departmental 11,843,287 7,761,848 -34.5%(4,081,439) City Manager/City Council 3,945,027 5,264,286 33.4%1,319,259 City Clerk 783,037 1,029,218 31.4%246,181 Digital Service 2,209,402 2,418,449 9.5%209,047 Human Resources 720,095 1,044,641 45.1%324,546 City Attorney 1,330,633 1,353,983 1.8%23,350 Community and Economic Development 6,436,280 6,644,754 3.2%208,474 Police 28,207,683 30,870,956 9.4%2,663,273 Fire 24,372,630 25,981,329 6.6%1,608,699 Public Works 15,399,570 16,114,681 4.6%715,111 Library 3,494,392 3,531,973 1.1%37,581 Economic Development 662,841 - -100.0%(662,841) Sub-total: Expenditures 102,033,257$ 104,538,430$ 2.5%2,505,173$ OPERATIONAL TRANSFERS OUT to Recreation Fund - Operating support 2,420,000 2,420,000 0.0%- to Essential Facilities Fund - Measure E 353,500 290,417 -17.8%(63,083) to Liability Fund 2,000,000 2,500,000 25.0%500,000 to Capital Improvement Fund 2,000,000 1,500,000 -25.0%(500,000) to Stormwater 985,000 -100.0%(985,000) to Gas Tax 1,000,000 1,000,000 0.0%- to Vehicle Replacement Fund 1,000,000 1,000,000 0.0%- to Police Equipment Replacement Fund 250,000 -100.0%(250,000) to Fire Equipment Replacement Fund 250,000 -100.0%(250,000) Sub-total: Transfers Out 10,258,500$ 8,710,417$ -15.1%(1,548,083)$ TOTAL USES 112,291,757$ 113,248,847$ 0.9%957,090$ NET OPERATING RESULTS (8,501,247)$ (6,857,992)$ 1,643,255$ Expenditure Category FY24-25 Adopted Budget FY25-26 Adopted Budget % Change Salaries 41,305,774$ 42,957,026$ Fringe Benefits 29,790,481 32,533,126 Sub-Total Personnel 71,096,255$ 75,490,152$ 6.2%4,393,897$ Services 11,849,929 10,965,383 -7.5%(884,546) Supplies 1,451,992 1,523,480 4.9%71,488 Utilities/Communications 1,888,650 1,603,150 -15.1%(285,500) Other 1,505,815 1,665,055 10.6%159,240 Debt Service 5,326,792 5,440,792 2.1%114,000 Assets Purchased - - 0.0%- Internal Service Charges 8,913,824 7,850,418 -11.9%(1,063,406) Transfers 10,258,500 8,710,417 -15.1%(1,548,083) Total Appropriations 112,291,757$ 113,248,847$ 0.9%957,090 20 City Council – Budget Staff Reports: FY2024/25 •Proposed Budget –June 3, 2024 •Adopted Budget –June 17, 2024 •Q1 Budget Update –November 18, 2024 •Mid-Year Budget Update –February 18, 2025 FY2025/26 •Proposed Budget –May 19, 2025 •Adopted Budget –June 2, 2025 •Q1 Budget Update – November 17, 2025 •Mid-Year Budget Update – February 2026 21 FY 2024-25 – Adopted Budget Report Excerpts June 17, 2024 Sales and Transaction & Use Tax: • Sales and use taxes are projected to remain mostly stable, with a small decrease over the next fiscal year. Staff are projecting recurring sales tax revenues to remain relatively flat from FY 2023- 24 to FY 2024-25 at $25.25 million. Sales taxes account for approximately 26 percent of the City’s General Fund revenues. • Revenues from the Measure E Transactions & Use Tax, which applies to most local retail sales, are estimated to increase slightly to $14.52 million. Consistent with the direction provided by the City Council in May of 2014, the additional one-quarter percent sales tax revenues provided by Measure E, effective April 1, 2014, through March 31, 2034, are dedicated to funding major construction and improvements to public safety facilities (also referred to as the San Rafael Essential Facilities project). • Measure E revenues account for about 15 percent of the City’s General Fund revenues. Revenues from the Measure R Transactions & Use Tax are projected to generate $4.8 million and represent about 5 percent of the City’s General Fund revenues. Altogether, sales and use taxes make up 46 percent of the City’s General Fund revenues. 22 Cannabis Business Tax Fund (Measure G): • The City’s Cannabis Business Tax is also reported in a special revenue fund. San Rafael has several licensees in active commerce. The City anticipates the receipt of $225,000 in cannabis business tax revenues for the FY 2024-25, of which the fund will incur $170,385 in qualifying expenses. • Revenues are projected to remain well below results from prior years due to challenging market conditions for cannabis businesses and the temporary two-year decrease in the local cannabis tax rate for delivery retail permits from 4 percent to 2 percent, enacted by the City Council on November 7, 2022. • On January 17, 2023, the City Council approved the use of cannabis tax revenues to support the pilot of the City’s Specialized Assistance for Everyone (SAFE) team. A transfer of $700,000 from the Cannabis Fund to the General Fund is included in the FY 2024-25 Proposed Budget to cover the majority of contract costs for SAFE. 23 Measure D – Library Parcel Tax: • Measure D, the successor library parcel tax to Measure C, is entering its eighth year. This special revenue source has successfully expanded service levels relative to those established under Measure C (the previous library parcel tax). • The purpose of the tax is to “augment the capacity of the City of San Rafael to provide quality library services to its residents.” Measure D provides for expanded book and periodical purchases, including ebooks, funds events and classes for all ages, and provides supplementary technology supplies. Capital reserves were established under Measure C (previous library parcel tax) for facility-related uses. • The FY 2024-25 Proposed Budget includes $670,000 in funding augmentations in Measure D funding supporting Library services itemized below. These augmentations support work to be performed at the Main Branch Library and the related costs of temporary relocation during construction activities. • Temporary Location (rental) for Main Branch $100,000 • Operational Assessment and Temporary Operations $ 50,000 • Automated Materials Handling / shelving / furniture $ 400,000 • Library program supplies $ 10,000 • Digital Services $ 20,000 24 FY 2024-25 Capital Improvement Program 25 FY 2025-26 – Budget Report Excerpts Capital Funds Measure P –Library and Community Center • The FY 2025-26 Proposed Budget includes establishing a new Capital Fund to account for revenues and expenditures related to Measure P, a new parcel tax approved by the voters at the November 2024 general election. • Measure P is restricted to funding the planning, design, and construction of a new Main Library and Community Center as well as the renovation and expansion of branch libraries. • The FY 2025-26 Proposed Budget reflects estimated revenues of $6.32 million and initial appropriations of $1.63 million in support of the project. A discussion of Capital Fund appropriations included in the FY 2025-26 Adopted Budget is included in the Capital Improvement Program section of this report. 26 FY 2025-26 Capital Improvement Program 27 Agenda Item No: 6.0 Meeting Date: October 27, 2025 SAN RAFAEL VOTER-APPROVED TAX OVERSIGHT COMMITTEE STAFF REPORT Department: Finance Prepared by: Paul Navazio Finance Director TOPIC: VOTER-APPROVED TAX OVERSIGHT COMMITTEE (VATOC) MEETING STAFF REPORT SUBJECT: PRESENTATION OF UNAUDITED FINANCIALS FROM FY 2024-25 AND BUDGET FOR FY 2025-26 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 prepares and submits to the City Council an annual report on the audited expenditures and revenues from each tax measure 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 maintain hours of operation and provide services, equipment, programs and materials at the San Rafael Public Library. Measure D is scheduled to expire in 2026. The unaudited financial statements for FY 2024-25 show Measure D revenues of $1,225,316, expenditures of $1,283,185 and an ending fund balance of $794,877. 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 unaudited capital set-aside fund balance was $100,338. 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. For FY25-26, Council has allocated $48,070 of the Measure C-Capital Set Aside fund balance to support the Downtown Library renovation and $51,930 to support the Pickleweed Branch renovation. Reports summarizing financial activity for Measure D – Library Parcel Tax can be found in Attachment 3(a), to include Summary Financial Results, Labor Distribution Report, and Expenditure Detail Report. 28 VOTER-APPROVED TAX OVERSIGHT COMMITTEE STAFF REPORT / Page: 2 For FY 2025-26, staff have budgeted for $1,259,143 in revenues and $1,863,121 in expenditures. The FY2025-26 budget would result in year-end fund balance of $191,650. In addition to ongoing operations and programs, staff plan to implement additional service and facility improvements. Measure G: Cannabis Industry 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 2024-25, total revenues reported in the Measure G Fund (216) were $170,698, including $132,716 in tax revenues and $37,983 in interest earnings. Expenditures charged to Measure G for the fiscal year totaled $167,133. The decrease in Measure G revenues from FY 2023-24 to FY 2024-25 can be attributed to ongoing challenges in the cannabis market as well as the temporary decrease in the cannabis tax rate from 4% to 2% for delivery non-storefront license types, effective January 1, 2023. For FY 2025-26, staff have budgeted for $110,000 in Cannabis Industry Tax revenues and $145,373 in expenditures. On January 27, 2023, the San Rafael City Council committed the majority of the existing fund balance of $968,251 to support the pilot Specialized Assistance For Everyone (SAFE) Team, which began in late FY 2022-23. The program has been initially supported using funds from the City’s opioid settlement and grant funds, after which cannabis tax revenues are being utilized. Staff plan to return to Council at mid-year based on actual program needs and adjust transfers out to support the program’s operations. Reports summarizing financial activity for Measure G – Cannabis Industry Tax can be found in Attachment 3(b), to include Summary Financial Results, Labor Distribution Report, and Expenditure Detail Report. Measure E: Transactions and Use Tax (0.75%) San Rafael voters passed Measure E in 2013. Measure E is a three-quarter cent general purpose transaction and use tax. In 2014, the City Council directed that $0.25 (or one-third) of Measure E proceeds be earmarked to support essential facilities in San Rafael, including critical improvements to our public safety facilities. Construction of the Public Safety Center was completed in 2020, and a variety of other facility construction and improvements identified in Phase 1 of the Essential Facilities master plan were completed in FY 2023-24, including renovation of Fire Station 54. Measure E is scheduled to expire in 2034. During FY 2024-25, a total of $14,739,752 of Measure E revenues collected by the City. The majority of Measure E tax proceeds ($9,826,501) are considered discretionary general fund revenues. This funding makes up a significant portion of the City’s General Fund revenues supporting general government, public safety, community development and library/recreation programs and services. The City does not track expenditures specific to Measure E revenues collected within the General Fund. 29 VOTER-APPROVED TAX OVERSIGHT COMMITTEE STAFF REPORT / Page: 3 For FY 2024-25, $4,913,251 in tax proceeds (one-third) represents funding earmarked for essential facilities. A majority of the funds allocated for essential facilities are utilized to pay debt service for the Public Safety Center, totaling $4,398,250. Since debt service payments are presently budgeted within the General Fund, the remaining portion of Measure E funds earmarked for essentially facilities, net of debt service payments, are in turn transferred to the Measure E – Essential Facilities Fund (420). For FY 2024-25 a total of $353,500 was transferred to the Essential Facilities Fund. The FY 2024-25 budget included $883,450 in Capital Project appropriations within the Essential Facilities Fund. Capital expenditures recorded at year-end totaled $744,275 or $139,175 below budget. Capital expenditures included funding to complete renovations at Fire Stations 54 & 55 as well as re-purposing of space within City Hall. The balance of funds are anticipated to be carried-over to complete projects identified in the Phase 1 Essential Facilities Master Plan. For FY 2025-26, staff have budgeted for total Measure E revenues of $14,609,000 based on projections from HdL. A transfer of $290,417 net of debt service payments, is budgeted within the Essential Facilities Fund for FY 2025-26. The FY 2025-26 Capital Budget includes appropriations of $880,000 to support ongoing projects as well as a new project to upgrade the Public Safety Building antennae and communications network. Reports summarizing financial activity for Measure E can be found in Attachment 3(c).to include Summary Financial Results and Expenditure Detail Report. Measure R: Transactions and Use Tax (0.25%) Measure R was passed in 2020 by San Rafael voters. Measure R is a one-quarter cent 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 2024-25 was the fourth full fiscal year of Measure R tax receipts, during which $4,865,497 of revenues were received. For FY 2025-26, staff have budgeted for $4,870,000 in Measure R revenues based on projections from the City’s sales tax consultants, HdL. Measure P: Main Library and Community Center Special Tax In November 2024, San Rafael voters passed Measure P, an initiative to fund a new main library and community center at Albert Park. Measure P represents a significant investment in our cultural and civic institutions and will be one of the largest capital projects that San Rafael has undertaken in recent years. The new library and community center will be a vibrant community resource for San Rafael, providing a hub for civic, cultural, and social enrichment and connection. For FY 2025-2026, staff have budgeted for $6,320,000 in Measure P revenues and $1,625,000 in expenditures based on projections from the City’s sales tax consultants, NBS. OPTIONS: The Committee has the following options to consider on this matter: 1. Accept this informational report 2. Accept this informational report and request additional information related to the revenues and expenditures presented in the report. 30 VOTER-APPROVED TAX OVERSIGHT COMMITTEE STAFF REPORT / Page: 4 ATTACHMENTS: 1. Resolution 15118, dated September 6, 2022 - VATOC Bylaws 2. Summary Financial Statements a. Measure D – Library Special Tax b. Measure G – Cannabis Industry Tax c. Measure E – Transaction and Use Tax (0.75%) d. Measure R – Transaction and Use Tax (0.25%) e. Measure P – Main Library and Community Center Special Tax 31 RESOLUTION NO. 15118 RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAFAEL ESTABLISHING AND ADOPTING BYLAWS OF THE VOTER APPROVED TAX OVERSIGHT COMMITTEE; APPOINTING THE VOTER APPROVED TAX OVERSIGHT COMMITTEE AS THE TRANSACTION AND USE TAX OVERSIGHT COMMITTEE, THE SPECIAL LIBRARY PARCEL TAX OVERSIGHT COMMITTEE, THE INDEPENDENT OVERSIGHT COMMITTEE OVER THE CANNABIS INDUSTRY TAX REVENUES, AND AS THE INDEPENDENT OVERSIGHT COMMITTEE OVER VOTER APPROVED CITY TAX MEASURES; AND DISSOLVING THE EXISTING TRANSACTION AND USE TAX OVERSIGHT COMMITTEE, THE SPECIAL LIBRARY PARCEL TAX OVERSIGHT COMMITTEE, AND THE CANNABIS INDUSTRY TAX OVERSIGHT COMMITTEE WHEREAS, San Rafael has three active tax oversight committees, with 14 different volunteers, and at the General Municipal Election held on November 3, 2020, San Rafael voters approved Measure R, requiring oversight of new Measure R funds; and WHEREAS, staff recommends consolidating all oversight committees into one Voter Approved Tax Oversight Committee with the purposes of providing oversight over the collection and use of voter approved tax proceeds, and ensure monies are being spent as outlined in the establishing ordinances approved by voters, and generating an annual report for each tax measure; and WHEREAS, the City Council finds that consolidating the tax oversight function into one Voter Approved Tax Oversight Committee would meet the requirements of the San Rafael Municipal Code and each tax ordinance, and would provide the same level of oversight over voter approved tax revenues as currently provided by the three existing committees. NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of San Rafael hereby: 1. Establishes the Voter Approved Tax Oversight Committee which shall serve as the independent tax oversight committee for the purpose of reviewing the collection and expenditure of tax revenues collected under the authority of voter approved City tax measures; and 2. Adopts the bylaws of the Voter Approved Tax Oversight Committee, including its responsibilities and duties, as specifically delineated in Exhibit “A” attached hereto and incorporated herein; and 3. Appoints the Voter Approved Tax Oversight Committee as the Transaction and Use Tax Oversight Committee required under Section 3.19.144 of the San Rafael Municipal Code to review the collection and expenditure of Transaction and Use Tax revenues collected pursuant to Chapter 3.19 of the San Rafael Municipal Code, and upon appointment of a quorum of members of the newly-formed Voter Approved Tax Oversight Committee, dissolves the 32 existing Transaction and Use Tax Oversight Committee established by resolution of the City Council on April 7, 2014; and 4. Appoints the Voter Approved Tax Oversight Committee as the Transaction and Use Tax Oversight Committee required under Section 3.19A.144 of the San Rafael Municipal Code to review the collection and expenditure of Transaction and Use Tax revenues collected pursuant to Chapter 3.19A of the San Rafael Municipal Code; and 5. Appoints the Voter Approved Tax Oversight Committee as the Special Library Parcel Tax Oversight Committee required under Section 3.36.080 of the San Rafael Municipal Code to review the collection and expenditure of Special Library Tax revenues collected pursuant to Chapter 3.36 of the San Rafael Municipal Code, and upon appointment of a quorum of members of the newly-formed Voter Approved Tax Oversight Committee, dissolves the existing Special Library Parcel Tax Oversight Committee established by resolution of the City Council on May 15, 2017; and 6. Appoints the Voter Approved Tax Oversight Committee as the independent oversight committee to review the collection and expenditure of Cannabis Industry Tax revenues collected pursuant to Chapter 3.40 of the San Rafael Municipal Code, and upon appointment of a quorum of members of the newly-formed Voter Approved Tax Oversight Committee, dissolves the Cannabis Industry Tax Oversight Committee established by resolution of the city council on October 21, 2019; and 7. Appoints the Voter Approved Tax Oversight Committee as the independent oversight committee over all other voter approved City tax measures that may hereinafter be enacted, except where otherwise expressly specified. I, LINDSAY LARA, CLERK of the City of San Rafael, hereby certify that the foregoing resolution was duly and regularly adopted by the City Council of the City of San Rafael, Marin County, California, at a regular meeting, held on the 6th day of September 2022, by the following vote, to wit: AYES: COUNCILMEMBERS: Bushey, Hill, Kertz, Llorens Gulati & Mayor Kate NOES: COUNCILMEMBERS: None ABSENT: COUNCILMEMBERS: None LINDSAY LARA, City Clerk 33 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 resources, 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. 34 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. 35 Kate Colin, Mayor • Eli Hill, Vice Mayor • Maribeth Bushey, Councilmember • Rachel Kertz, Councilmember • Maika Llorens Gulati, Councilmember Measure D 36 City of San Rafael Voter-Approved Tax Oversight Committee (VATOC) Summary Financials Measure D - Library Special Tax Special Assessment Parcel Tax FY 2023-24 Audited FY 2024-25 Budget FY 2024-25 Unaudited FY 2025-26 Amended Budget* Revenues Interest Income 17,107 33,751 29,613 24,141 Special Assessment Tax 1,166,033 1,202,532 1,195,702 1,235,002 DIA Performance Reimb Grant - - - - Total Revenues 1,183,140 1,236,283 1,225,316 1,259,143 Expenditures Personnel 871,663 1,060,760 926,893 1,010,370 Training 3,854 5,000 5,000 5,000 Contractual Services 17,435 50,000 47,080 112,628 Advertising & Community Promotion - - - 4,900 County Admin Fee 30,058 28,000 31,298 28,000 Office Supplies 10,396 8,102 8,102 8,102 Equipment 7,253 490,000 104,140 491,153 Computer Equipment - 10,000 15,613 10,000 Technology Supplies 2,883 6,000 822 6,000 Books & Publication 107,899 110,619 88,261 140,619 Library-Periodicals 6,250 6,250 7,660 8,050 Library-Databases 106,650 95,000 48,316 37,548 Software Licensing - - - 752 Measure C-Capital Set Aside expenses - - - - Total Expenditures 1,164,340 1,869,731 1,283,185 1,863,121 Beginning Fund Balances: Measure D 833,946 852,746 852,746 794,877 Measure C-Reserve (for infrastructure)100,338 100,338 100,338 100,338 Ending Fund Balances: Measure D 852,746 219,298 794,877 191,650 Measure C-Reserve (for infrastructure)100,338 100,338 100,338 100,338 Total Ending Fund Balance 953,084 319,637 895,215 291,989 *Amended budget reflects encumbrances and/or budget approved after July 1st. https://cityofsanrafael.sharepoint.com/sites/Finance/Shared Documents/General/Accounting and Budgeting/Committees/Voter-Approved Tax Oversight Committee/Reports and Attachments - Oct 27, 2025/Packet/6.a(i) Summary Fund 215_Library ParcelTracking37 Amount Hours 102,900.00 2,400.00 11,057.43 1,503.25 2,495.52 42,127.20 1,799.04 10,506.00 33.36 174,821.80 3,740.00 140.26 54.23 88.66 4,023.15 3,012.40 112.97 43.70 71.41 3,240.48 5,115.55 pyLaborDist Labor Distribution Report Page: 1 10/14/2025 11:38:43AM CITY OF SAN RAFAEL From 7/1/2024 Through 6/30/2025 E 215-51-11001-8111 - Classified Personnel 100% LIBRARIAN II- ADULT SVCS 1,950.00 E 215-51-11001-8156 - Bilingual Pay-Non Compesable E 215-51-11001-8321 - Group Life/Health Insurance Account #Employee # Employee Name Emp Home Dept: 800 - LIBRARY Employee: 4762 Fund: 215 - Library Special Assessment Fund Fund: 215 1,950.00 Employee: 4762 1,950.00174,821.80 Employee: 6659 E 215-51-11001-8324 - Medicare Tax E 215-51-11001-8325 - Internal Service Chgs-WorkersComp E 215-51-11001-8326 - Retirement E 215-51-11001-8328 - Internal Service Chgs-Dental Insurance E 215-51-11001-8331 - Internal Service-Chgs-Leave Payout E 215-51-11001-8332 - Vision Plan E 215-51-11001-8324 - Medicare Tax E 215-51-11001-8325 - Internal Service Chgs-WorkersComp Fund: 215 137.50 Employee: 6659 137.504,023.15 Fund: 215 - Library Special Assessment Fund E 215-51-11001-8112 - Temporary Help Hourly TEMP 137.50 E 215-51-11001-8323 - P.A.R.S E 215-51-11001-8323 - P.A.R.S E 215-51-11001-8324 - Medicare Tax E 215-51-11001-8325 - Internal Service Chgs-WorkersComp Fund: 215 110.75 Employee: 6534 110.753,240.48 Employee: 6534 Fund: 215 - Library Special Assessment Fund E 215-51-11001-8112 - Temporary Help Hourly TEMP 110.75 Employee: 5570 Fund: 215 - Library Special Assessment Fund E 215-51-11001-8112 - Temporary Help Hourly TEMP 263.00 38 Amount Hours pyLaborDist Labor Distribution Report Page: 1 10/14/2025 11:38:43AM CITY OF SAN RAFAEL From 7/1/2024 Through 6/30/2025 Account #Employee # Employee Name 191.82 74.16 121.26 5,502.79 4,063.92 152.41 58.93 96.31 4,371.57 183.45 6.88 2.66 4.35 197.34 320.84 12.03 4.65 7.60 345.12 20,670.75 E 215-51-11001-8323 - P.A.R.S E 215-51-11001-8324 - Medicare Tax E 215-51-11001-8325 - Internal Service Chgs-WorkersComp Fund: 215 263.00 Employee: 5570 263.005,502.79 E 215-51-11001-8323 - P.A.R.S E 215-51-11001-8324 - Medicare Tax E 215-51-11001-8325 - Internal Service Chgs-WorkersComp Fund: 215 241.90 Employee: 7172 241.904,371.57 Employee: 7172 Fund: 215 - Library Special Assessment Fund E 215-51-11001-8112 - Temporary Help Hourly SUBSTITUTE LIBRARY PAGE 241.90 E 215-51-11001-8323 - P.A.R.S E 215-51-11001-8324 - Medicare Tax E 215-51-11001-8325 - Internal Service Chgs-WorkersComp Fund: 215 5.00 Employee: 7089 5.00197.34 Employee: 7089 Fund: 215 - Library Special Assessment Fund E 215-51-11001-8112 - Temporary Help Hourly SUBSTITUTE LIBRARIAN 5.00 E 215-51-11001-8323 - P.A.R.S E 215-51-11001-8324 - Medicare Tax E 215-51-11001-8325 - Internal Service Chgs-WorkersComp Fund: 215 13.00 Employee: 6877 Fund: 215 - Library Special Assessment Fund E 215-51-11001-8112 - Temporary Help Hourly TEMP 13.00 Employee: 6877 13.00345.12 Employee: 7106 Fund: 215 - Library Special Assessment Fund E 215-51-11001-8111 - Classified Personnel Hourly SENIOR LIBRARY ASSISTANT 624.40 39 Amount Hours pyLaborDist Labor Distribution Report Page: 1 10/14/2025 11:38:43AM CITY OF SAN RAFAEL From 7/1/2024 Through 6/30/2025 Account #Employee # Employee Name 896.00 8,336.63 276.95 511.18 8,462.60 575.70 2,106.28 20.24 41,856.33 512.90 19.23 7.43 12.16 551.72 8,612.88 322.98 124.89 204.12 9,264.87 1,533.59 57.51 22.24 36.34 1,649.68 E 215-51-11001-8331 - Internal Service-Chgs-Leave Payout E 215-51-11001-8332 - Vision Plan Fund: 215 624.40 Employee:7106 624.4041,856.33 E 215-51-11001-8156 - Bilingual Pay-Non Compesable E 215-51-11001-8321 - Group Life/Health Insurance E 215-51-11001-8324 - Medicare Tax E 215-51-11001-8325 - Internal Service Chgs-WorkersComp E 215-51-11001-8326 - Retirement E 215-51-11001-8328 - Internal Service Chgs-Dental Insurance E 215-51-11001-8323 - P.A.R.S E 215-51-11001-8324 - Medicare Tax E 215-51-11001-8325 - Internal Service Chgs-WorkersComp Fund: 215 11.50 Employee: 5401 11.50551.72 Employee: 5401 Fund: 215 - Library Special Assessment Fund E 215-51-11001-8112 - Temporary Help Hourly TEMP 11.50 E 215-51-11001-8323 - P.A.R.S E 215-51-11001-8324 - Medicare Tax E 215-51-11001-8325 - Internal Service Chgs-WorkersComp Fund: 215 316.65 Employee: 6633 Fund: 215 - Library Special Assessment Fund E 215-51-11001-8112 - Temporary Help Hourly TEMP 316.65 Employee: 6633 316.659,264.87 Employee: 6984 Fund: 215 - Library Special Assessment Fund E 215-51-11001-8112 - Temporary Help Hourly TEMP 68.75 E 215-51-11001-8323 - P.A.R.S E 215-51-11001-8324 - Medicare Tax E 215-51-11001-8325 - Internal Service Chgs-WorkersComp Fund: 215 68.75 40 Amount Hours pyLaborDist Labor Distribution Report Page: 1 10/14/2025 11:38:43AM CITY OF SAN RAFAEL From 7/1/2024 Through 6/30/2025 Account #Employee # Employee Name 4,885.94 183.23 70.85 115.79 5,255.81 105,501.00 20,651.67 1,468.14 2,567.24 43,192.15 1,724.08 10,749.28 58.08 185,911.64 5,218.35 195.70 75.65 123.68 5,613.38 3,756.74 Employee: 6614 Fund: 215 - Library Special Assessment Fund E 215-51-11001-8112 - Temporary Help Hourly TEMP 179.63 Employee: 6984 68.751,649.68 Employee: 5434 Fund: 215 - Library Special Assessment Fund E 215-51-11001-8111 - Classified Personnel 100%SENIOR LIBRARIAN 1,868.75 E 215-51-11001-8323 - P.A.R.S E 215-51-11001-8324 - Medicare Tax E 215-51-11001-8325 - Internal Service Chgs-WorkersComp Fund: 215 179.63 Employee: 6614 179.635,255.81 E 215-51-11001-8332 - Vision Plan Fund: 215 1,868.75 Employee: 5434 1,868.75185,911.64 E 215-51-11001-8321 - Group Life/Health Insurance E 215-51-11001-8324 - Medicare Tax E 215-51-11001-8325 - Internal Service Chgs-WorkersComp E 215-51-11001-8326 - Retirement E 215-51-11001-8328 - Internal Service Chgs-Dental Insurance E 215-51-11001-8331 - Internal Service-Chgs-Leave Payout E 215-51-11001-8323 - P.A.R.S E 215-51-11001-8324 - Medicare Tax E 215-51-11001-8325 - Internal Service Chgs-WorkersComp Fund: 215 174.00 Employee: 5964 174.005,613.38 Employee: 5964 Fund: 215 - Library Special Assessment Fund E 215-51-11001-8112 - Temporary Help Hourly TEMP 174.00 Employee: 6100 Fund: 215 - Library Special Assessment Fund E 215-51-11001-8112 - Temporary Help Hourly TEMP 97.50 41 Amount Hours pyLaborDist Labor Distribution Report Page: 1 10/14/2025 11:38:43AM CITY OF SAN RAFAEL From 7/1/2024 Through 6/30/2025 Account #Employee # Employee Name 140.86 54.47 89.05 4,041.12 3,354.24 125.79 48.64 79.49 3,608.16 3,394.56 127.30 49.23 80.46 3,651.55 8,593.92 2,272.33 105.99 203.66 4,021.95 191.86 877.43 6.75 16,273.89 E 215-51-11001-8323 - P.A.R.S E 215-51-11001-8324 - Medicare Tax E 215-51-11001-8325 - Internal Service Chgs-WorkersComp Fund: 215 97.50 Employee: 6100 97.504,041.12 E 215-51-11001-8323 - P.A.R.S E 215-51-11001-8324 - Medicare Tax E 215-51-11001-8325 - Internal Service Chgs-WorkersComp Fund: 215 96.00 Employee: 7309 96.003,608.16 Employee: 7309 Fund: 215 - Library Special Assessment Fund E 215-51-11001-8112 - Temporary Help Hourly SUBSTITUTE LIBRARIAN 96.00 E 215-51-11001-8323 - P.A.R.S E 215-51-11001-8324 - Medicare Tax E 215-51-11001-8325 - Internal Service Chgs-WorkersComp Fund: 215 102.00 Employee: 6684 102.003,651.55 Employee: 6684 Fund: 215 - Library Special Assessment Fund E 215-51-11001-8112 - Temporary Help Hourly SUBSTITUTE LIBRARIAN 102.00 E 215-51-11001-8321 - Group Life/Health Insurance E 215-51-11001-8324 - Medicare Tax E 215-51-11001-8325 - Internal Service Chgs-WorkersComp E 215-51-11001-8326 - Retirement E 215-51-11001-8328 - Internal Service Chgs-Dental Insurance E 215-51-11001-8331 - Internal Service-Chgs-Leave Payout Employee: 4636 Fund: 215 - Library Special Assessment Fund E 215-51-11001-8111 - Classified Personnel 100% SENIOR LIBRARY ASSISTANT 208.00 E 215-51-11001-8332 - Vision Plan Fund: 215 208.00 Employee: 4636 208.0016,273.89 42 Amount Hours pyLaborDist Labor Distribution Report Page: 1 10/14/2025 11:38:43AM CITY OF SAN RAFAEL From 7/1/2024 Through 6/30/2025 Account #Employee # Employee Name 102,900.00 11,057.43 1,463.40 2,438.64 48,157.20 1,799.04 10,506.00 63.36 178,385.07 380.80 14.28 5.53 9.03 409.64 1,634.49 61.31 23.70 38.73 1,758.23 1,570.72 58.90 22.78 Employee: 3493 Fund: 215 - Library Special Assessment Fund E 215-51-11001-8111 - Classified Personnel 100% LIBRARIAN II 1,950.00 16,273.89 E 215-51-11001-8332 - Vision Plan Fund: 215 1,950.00 Employee: 3493 1,950.00178,385.07 E 215-51-11001-8321 - Group Life/Health Insurance E 215-51-11001-8324 - Medicare Tax E 215-51-11001-8325 - Internal Service Chgs-WorkersComp E 215-51-11001-8326 - Retirement E 215-51-11001-8328 - Internal Service Chgs-Dental Insurance E 215-51-11001-8331 - Internal Service-Chgs-Leave Payout E 215-51-11001-8323 - P.A.R.S E 215-51-11001-8324 - Medicare Tax E 215-51-11001-8325 - Internal Service Chgs-WorkersComp Fund: 215 14.00 Employee: 6403 14.00409.64 Employee: 6403 Fund: 215 - Library Special Assessment Fund E 215-51-11001-8112 - Temporary Help Hourly TEMP 14.00 E 215-51-11001-8323 - P.A.R.S E 215-51-11001-8324 - Medicare Tax E 215-51-11001-8325 - Internal Service Chgs-WorkersComp Fund: 215 54.50 Employee: 5886 54.501,758.23 Employee: 5886 Fund: 215 - Library Special Assessment Fund E 215-51-11001-8112 - Temporary Help Hourly TEMP 54.50 E 215-51-11001-8323 - P.A.R.S E 215-51-11001-8324 - Medicare Tax Employee: 7304 Fund: 215 - Library Special Assessment Fund E 215-51-11001-8112 - Temporary Help Hourly SUBSTITUTE LIBRARY PAGE 98.17 43 Amount Hours pyLaborDist Labor Distribution Report Page: 1 10/14/2025 11:38:43AM CITY OF SAN RAFAEL From 7/1/2024 Through 6/30/2025 Account #Employee # Employee Name 37.22 1,689.62 5,815.79 218.10 84.33 137.83 6,256.05 87,370.00 3,000.00 2,000.00 74.60 1,339.40 2,189.20 35,769.20 1,499.20 8,920.40 52.80 142,214.80 4,656.96 174.63 67.53 110.37 5,009.49 E 215-51-11001-8325 - Internal Service Chgs-WorkersComp Fund: 215 98.17 Employee: 7304 98.171,689.62 E 215-51-11001-8323 - P.A.R.S E 215-51-11001-8324 - Medicare Tax Employee: 6834 Fund: 215 - Library Special Assessment Fund E 215-51-11001-8112 - Temporary Help Hourly TEMP 281.75 Employee: 6537 Fund: 215 - Library Special Assessment Fund E 215-51-11001-8111 - Classified Personnel 100% SENIOR LIBRARY ASSISTANT 1,625.00 E 215-51-11001-8325 - Internal Service Chgs-WorkersComp Fund: 215 281.75 Employee: 6834 281.756,256.05 E 215-51-11001-8328 - Internal Service Chgs-Dental Insurance E 215-51-11001-8331 - Internal Service-Chgs-Leave Payout E 215-51-11001-8332 - Vision Plan Fund: 215 1,625.00 Employee: 6537 1,625.00142,214.80 E 215-51-11001-8116 - Insurance Pay-Back E 215-51-11001-8156 - Bilingual Pay-Non Compesable E 215-51-11001-8321 - Group Life/Health Insurance E 215-51-11001-8324 - Medicare Tax E 215-51-11001-8325 - Internal Service Chgs-WorkersComp E 215-51-11001-8326 - Retirement E 215-51-11001-8323 - P.A.R.S E 215-51-11001-8324 - Medicare Tax E 215-51-11001-8325 - Internal Service Chgs-WorkersComp Fund: 215 264.00 Employee: 6601 264.005,009.49 Employee: 6601 Fund: 215 - Library Special Assessment Fund E 215-51-11001-8112 - Temporary Help Hourly TEMP 264.00 44 Amount Hours pyLaborDist Labor Distribution Report Page: 1 10/14/2025 11:38:43AM CITY OF SAN RAFAEL From 7/1/2024 Through 6/30/2025 Account #Employee # Employee Name 11,268.21 422.56 163.40 267.06 12,121.23 3,345.60 125.46 48.51 79.30 3,598.87 4,471.98 167.70 64.85 105.99 4,810.52 1,709.47 64.12 24.78 40.51 1,838.88 5,009.49 E 215-51-11001-8323 - P.A.R.S E 215-51-11001-8324 - Medicare Tax E 215-51-11001-8325 - Internal Service Chgs-WorkersComp Fund: 215 342.50 Employee: 7028 342.5012,121.23 Employee: 7028 Fund: 215 - Library Special Assessment Fund E 215-51-11001-8112 - Temporary Help Hourly TEMP 342.50 E 215-51-11001-8323 - P.A.R.S E 215-51-11001-8324 - Medicare Tax E 215-51-11001-8325 - Internal Service Chgs-WorkersComp Fund: 215 123.00 Employee: 6636 123.003,598.87 Employee: 6636 Fund: 215 - Library Special Assessment Fund E 215-51-11001-8112 - Temporary Help Hourly TEMP 123.00 E 215-51-11001-8323 - P.A.R.S E 215-51-11001-8324 - Medicare Tax E 215-51-11001-8325 - Internal Service Chgs-WorkersComp Fund: 215 219.00 Employee: 5497 219.004,810.52 Employee: 5497 Fund: 215 - Library Special Assessment Fund E 215-51-11001-8112 - Temporary Help Hourly TEMP 219.00 E 215-51-11001-8323 - P.A.R.S E 215-51-11001-8324 - Medicare Tax E 215-51-11001-8325 - Internal Service Chgs-WorkersComp Fund: 215 57.00 Employee: 5734 Fund: 215 - Library Special Assessment Fund E 215-51-11001-8112 - Temporary Help Hourly SUBSTITUTE LIBRARY ASSISTANT 57.00 Employee: 5734 57.001,838.88 45 Amount Hours pyLaborDist Labor Distribution Report Page: 1 10/14/2025 11:38:43AM CITY OF SAN RAFAEL From 7/1/2024 Through 6/30/2025 Account #Employee # Employee Name 768.00 24,510.73 8,281.53 359.52 599.09 11,830.55 575.68 2,502.56 20.28 49,447.94 8,099.19 441.00 294.00 10.95 128.37 209.81 3,315.77 220.26 857.06 7.40 13,583.81 2,545.63 95.48 36.93 60.33 2,738.37 E 215-51-11001-8111 - Classified Personnel 624.00 E 215-51-11001-8321 - Group Life/Health Insurance E 215-51-11001-8324 - Medicare Tax E 215-51-11001-8325 - Internal Service Chgs-WorkersComp E 215-51-11001-8326 - Retirement Employee: 1923 Fund: 215 - Library Special Assessment Fund E 215-51-11001-8106 - Bilingual Pay 100% SENIOR LIBRARY ASSISTANT Employee: 6827 Fund: 215 - Library Special Assessment Fund E 215-51-11001-8111 - Classified Personnel 100% LIBRARY ASSISTANT II 230.75 E 215-51-11001-8328 - Internal Service Chgs-Dental Insurance E 215-51-11001-8331 - Internal Service-Chgs-Leave Payout E 215-51-11001-8332 - Vision Plan Fund: 215 624.00 Employee: 1923 624.0049,447.94 E 215-51-11001-8328 - Internal Service Chgs-Dental Insurance E 215-51-11001-8331 - Internal Service-Chgs-Leave Payout E 215-51-11001-8332 - Vision Plan Fund: 215 230.75 Employee: 6827 230.7513,583.81 E 215-51-11001-8116 - Insurance Pay-Back E 215-51-11001-8156 - Bilingual Pay-Non Compesable E 215-51-11001-8321 - Group Life/Health Insurance E 215-51-11001-8324 - Medicare Tax E 215-51-11001-8325 - Internal Service Chgs-WorkersComp E 215-51-11001-8326 - Retirement E 215-51-11001-8323 - P.A.R.S E 215-51-11001-8324 - Medicare Tax E 215-51-11001-8325 - Internal Service Chgs-WorkersComp Fund: 215 97.50 Employee: 7055 Fund: 215 - Library Special Assessment Fund E 215-51-11001-8112 - Temporary Help Hourly TEMP 97.50 46 Amount Hours pyLaborDist Labor Distribution Report Page: 1 10/14/2025 11:38:43AM CITY OF SAN RAFAEL From 7/1/2024 Through 6/30/2025 Account #Employee # Employee Name 635.04 23.81 9.21 15.06 683.12 11,070.40 415.14 160.52 262.36 11,908.42 194.33 7.29 2.82 4.61 209.05 2,409.69 90.37 34.95 57.12 2,592.13 Employee: 7055 97.502,738.37 E 215-51-11001-8323 - P.A.R.S E 215-51-11001-8324 - Medicare Tax E 215-51-11001-8325 - Internal Service Chgs-WorkersComp Fund: 215 36.00 Employee: 6977 36.00683.12 Employee: 6977 Fund: 215 - Library Special Assessment Fund E 215-51-11001-8112 - Temporary Help Hourly TEMP 36.00 E 215-51-11001-8323 - P.A.R.S E 215-51-11001-8324 - Medicare Tax E 215-51-11001-8325 - Internal Service Chgs-WorkersComp Fund: 215 407.00 Employee: 6881 407.0011,908.42 Employee: 6881 Fund: 215 - Library Special Assessment Fund E 215-51-11001-8112 - Temporary Help Hourly TEMP 407.00 E 215-51-11001-8323 - P.A.R.S E 215-51-11001-8324 - Medicare Tax E 215-51-11001-8325 - Internal Service Chgs-WorkersComp Fund: 215 7.50 Employee: 7087 Fund: 215 - Library Special Assessment Fund E 215-51-11001-8112 - Temporary Help Hourly SUBSTITUTE LIBRARY ASSISTANT 7.50 E 215-51-11001-8323 - P.A.R.S E 215-51-11001-8324 - Medicare Tax E 215-51-11001-8325 - Internal Service Chgs-WorkersComp Fund: 215 93.00 Employee: 6386 93.00 Employee: 7087 7.50209.05 Employee: 6386 Fund: 215 - Library Special Assessment Fund E 215-51-11001-8112 - Temporary Help Hourly SUBSTITUTE LIBRARY ASSISTANT 93.00 47 Amount Hours pyLaborDist Labor Distribution Report Page: 1 10/14/2025 11:38:43AM CITY OF SAN RAFAEL From 7/1/2024 Through 6/30/2025 Account #Employee # Employee Name 5,935.86 222.60 86.09 140.68 6,385.23 10,293.23 386.01 149.26 243.95 11,072.45 926,893.32 Employee: 6386 93.002,592.13 E 215-51-11001-8323 - P.A.R.S E 215-51-11001-8324 - Medicare Tax E 215-51-11001-8325 - Internal Service Chgs-WorkersComp Fund: 215 336.50 Employee: 6882 336.506,385.23 Employee: 6882 Fund: 215 - Library Special Assessment Fund E 215-51-11001-8112 - Temporary Help Hourly TEMP 336.50 E 215-51-11001-8323 - P.A.R.S E 215-51-11001-8324 - Medicare Tax E 215-51-11001-8325 - Internal Service Chgs-WorkersComp Fund: 215 311.25 Employee: 4827 311.2511,072.45 Employee: 4827 Fund: 215 - Library Special Assessment Fund E 215-51-11001-8112 - Temporary Help Hourly TEMP 311.25 Emp Home Dept: 800 926,893.32 13,640.75 Grand Total : 13,640.75 48 10/21/2025 CITY OF SAN RAFAEL 1 11:08AM Page:expdetl.rpt Expenditure Detail Report 07/01/2024 through 06/30/2025 Periods: 0 through 15 Library Special Assessment Fund215 Account Number Adjusted Appropriation Expenditures Year-to-date Expenditures Year-to-date Encumbrances Balance Prct Used 215-9212 Training & Instruction 215-51-11001-9212 Training & Instruction 0.00 0.00 5,000.00 0.00 5,000.00 0.00 586.00 8/14/2024 ap_invoice IN 07222024-LIB 215Line Description: TRAINING & INSTRUCTION-LEA, DA Document Description : ACCT #: 4246-0445-5576-0051 -- LIB Vendor: 26239 U. S. BANK Check # 370438 33.10 9/12/2024 ap_invoice IN LIB37642-3310 215Line Description: MILEAGE Document Description : LIB - REIM. EMPLOYEE - MILEAGE - 08/02/2 Vendor: 37642 DE LEON SANDOVAL, DAVAGY A. Check # 370785 1,526.02 10/15/2024 ap_invoice IN 09232024-LIB 215Line Description: AVALOS-T&I-CLA CONFERENCE Document Description : ACCT #: 4246-0445-5576-0051 -- LIB Vendor: 26239 U. S. BANK Check # 371526 2,854.88 10/15/2024 ap_invoice IN 09232024-LIB 215Line Description: BANWAIT-T&I-CLA CONFERENCE LOD Document Description : ACCT #: 4246-0445-5576-0051 -- LIB Vendor: 26239 U. S. BANK Check # 371526 5,000.00 5,000.00 100.00215-51-11001-9212 Training & Instruction 0.00 0.00 5,000.00 100.00 5,000.00 5,000.00 0.00 0.00 5,000.00Total Training & Instruction 215-9222 Maintenance Buildings & Improvements 0.00 0.00 0.00 0.00 0.00 0.00Total Maintenance Buildings & Improvements 215-9230 Maintenance & Repair;Equip & Machinery 0.00 0.00 0.00 0.00 0.00 0.00Total Maintenance & Repair;Equip & Machinery 215-9235 County Administrative Fee 215-51-11001-9235 County Administrative Fee 0.00 0.00 28,000.00 0.00 28,000.00 0.00 19,118.25 12/16/2024 cash_rec GJ 001-00138553 215Line Description: Prop Tax - Dec 24 Teeter fees Document Description : TREASURER - COUNTY OF MARIN 6,372.75 4/15/2025 cash_rec GJ 001-00141203 215Line Description: PROP TAX DIST - APRIL 25 TEETE Document Description : PROP TAX DIST - APRIL 25 TEETER ADV 40% 1Page: Measure D 49 10/21/2025 CITY OF SAN RAFAEL 2 11:08AM Page:expdetl.rpt Expenditure Detail Report 07/01/2024 through 06/30/2025 Periods: 0 through 15 Library Special Assessment Fund215 Account Number Adjusted Appropriation Expenditures Year-to-date Expenditures Year-to-date Encumbrances Balance Prct Used 215-51-11001-9235 County Administrative Fee (Continued) 5,806.91 6/20/2025 cash_rec GJ 001-00142712 215Line Description: TAX-ERAF-III Document Description : TREASURER - COUNTY OF MARIN 31,297.91 31,297.91 111.78215-51-11001-9235 County Administrative Fee 0.00 -3,297.91 28,000.00 111.78 31,297.91 31,297.91 0.00 -3,297.91 28,000.00Total County Administrative Fee 215-9270 Contractual Services 215-51-11001-9270 Contractual Services 0.00 0.00 50,000.00 0.00 50,000.00 0.00 6,440.00 7/30/2024 ap_invoice IN 2444 215Line Description: TEMPORARY LIBRARY MOVE AND OPE Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 37771 FACILITIES BY DESIGN Check # 370045 9,910.00 9/2/2024 ap_invoice IN 2459 215Line Description: TEMPORARY DOWNTOWN LOCATION MO Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 37771 FACILITIES BY DESIGN Check # 370537 8,500.00 9/25/2024 ap_invoice IN 2469 215Line Description: TEMPORARY DOWNTOWN LOCATION MO Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 37771 FACILITIES BY DESIGN Check # 371106 1,560.00 11/27/2024 ap_invoice IN 2398 215Line Description: CONTRACTOR SUPPORT FOR FURNITU Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 37771 FACILITIES BY DESIGN Check # 372133 600.00 12/19/2024 ap_invoice IN 2607 215Line Description: TEMPORARY DOWNTOWN LOCATION MO Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 37771 FACILITIES BY DESIGN Check # 372689 4,210.00 1/28/2025 ap_invoice IN 2629 215Line Description: TEMPORARY DOWNTOWN LOCATION MO Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 37771 FACILITIES BY DESIGN Check # 373153 2Page: Measure D 50 10/21/2025 CITY OF SAN RAFAEL 3 11:08AM Page:expdetl.rpt Expenditure Detail Report 07/01/2024 through 06/30/2025 Periods: 0 through 15 Library Special Assessment Fund215 Account Number Adjusted Appropriation Expenditures Year-to-date Expenditures Year-to-date Encumbrances Balance Prct Used 215-51-11001-9270 Contractual Services (Continued) 284.00 3/13/2025 ap_invoice IN 2632 215Line Description: Downtown Library Move~ Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 37771 FACILITIES BY DESIGN Check # 373907 6,116.00 3/13/2025 ap_invoice IN 2632 215Line Description: co#1 - $28,204.00 | Term Exten Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 37771 FACILITIES BY DESIGN Check # 373907 4,120.00 3/26/2025 ap_invoice IN 2654 215Line Description: co#1 - $28,204.00 | Term Exten Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 37771 FACILITIES BY DESIGN Check # 374218 1,330.00 4/28/2025 ap_invoice IN 2673 215Line Description: co#1 - $28,204.00 | Term Exten Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 37771 FACILITIES BY DESIGN Check # 374813 2,710.00 5/29/2025 ap_invoice IN 2704 215Line Description: co#1 - $28,204.00 | Term Exten Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 37771 FACILITIES BY DESIGN Check # 375367 1,300.00 6/16/2025 ap_invoice IN 2726 215Line Description: co#1 - $28,204.00 | Term Exten Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 37771 FACILITIES BY DESIGN Check # 375598 47,080.00 47,080.00 94.16215-51-11001-9270 Contractual Services 0.00 2,920.00 50,000.00 94.16 47,080.00 47,080.00 0.00 2,920.00 50,000.00Total Contractual Services 215-9294 Internal Service Chgs-Bldg Repairs 0.00 0.00 0.00 0.00 0.00 0.00Total Internal Service Chgs-Bldg Repairs 215-9310 Office Supplies 215-51-11001-9310 Office Supplies 0.00 0.00 10,738.00 0.00 10,738.00 0.00 3Page: Measure D 51 10/21/2025 CITY OF SAN RAFAEL 4 11:08AM Page:expdetl.rpt Expenditure Detail Report 07/01/2024 through 06/30/2025 Periods: 0 through 15 Library Special Assessment Fund215 Account Number Adjusted Appropriation Expenditures Year-to-date Expenditures Year-to-date Encumbrances Balance Prct Used 215-51-11001-9310 Office Supplies (Continued) 50.40 7/30/2024 ap_invoice IN 7507269 215Line Description: OS-BOOK TAPE Document Description : LIB - CUST #: 040463468 Vendor: 05988 DEMCO, INC Check # 370037 74.09 8/14/2024 ap_invoice IN 07222024-LIB 215Line Description: OS-BICYCLE TIRE PUMP, ELECTRIC Document Description : ACCT #: 4246-0445-5576-0051 -- LIB Vendor: 26239 U. S. BANK Check # 370438 343.20 8/14/2024 ap_invoice IN 19PW-G3DN-C9LQ 215Line Description: OS-EASEL, GLUE, SURGE PROTECTO Document Description : LIB - ACCT #: A27BOSQ6LLABAC Vendor: 36754 AMAZON CAPITAL SERVICES, INC. Check # 370205 65.48 8/14/2024 ap_invoice IN LIB32535-6548 215Line Description: OS-TWO BIKE LOCKS FOR CHECKOUT Document Description : LIB - REIM. EMPLOYEE - OFFICE SUPPLIES Vendor: 32535 ASCHKENAS, LEA Check # 370210 38.16 9/2/2024 ap_invoice IN 7520748 215Line Description: OS-GREEN COLOR-CODING DOT LABE Document Description : LIB - CUST #: 040463468 Vendor: 05988 DEMCO, INC Check # 370521 32.74 9/2/2024 ap_invoice IN LIB32535-3274 215Line Description: OS-ONE BIKE LOCK FOR CHECKOUT Document Description : LIB - REIM. EMPLOYEE - OFFICE SUPPLIES Vendor: 32535 ASCHKENAS, LEA Check # 370484 417.39 9/12/2024 ap_invoice IN 08222024-LIB 215Line Description: OS-TAPE MEASURE, STORAGE CONTA Document Description : ACCT #: 4246-0445-5576-0051 -- LIB Vendor: 26239 U. S. BANK Check # 371015 4Page: Measure D 52 10/21/2025 CITY OF SAN RAFAEL 5 11:08AM Page:expdetl.rpt Expenditure Detail Report 07/01/2024 through 06/30/2025 Periods: 0 through 15 Library Special Assessment Fund215 Account Number Adjusted Appropriation Expenditures Year-to-date Expenditures Year-to-date Encumbrances Balance Prct Used 215-51-11001-9310 Office Supplies (Continued) 879.18 9/12/2024 ap_invoice IN 1GVM-PYPD-JQ1Q 215Line Description: OS-CABLE MANAGEMENT TRAY, THUN Document Description : LIB - ACCT #: A27BOSQ6LLABAC Vendor: 36754 AMAZON CAPITAL SERVICES, INC. Check # 370726 192.66 9/12/2024 ap_invoice IN 2024-1874 215Line Description: NG HOURS SIGN-MARGARET Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 00148 COUNTY OF MARIN Check # 370772 135.65 9/25/2024 ap_invoice IN 7534831 215Line Description: OS-COLOR-CODING DOT LABELS Document Description : LIB - CUST #: 040463468 Vendor: 05988 DEMCO, INC Check # 371092 37.04 9/25/2024 ap_invoice IN LIB26556-3704 215Line Description: OS-MARKERS Document Description : LIB - REIM. EMPLOYEE - OFFICE SUPPLIES Vendor: 26556 STAWOWY, MARGARET Check # 371237 48.43 9/25/2024 ap_invoice IN LIB25742-4843 215Line Description: OS-BUTCHER PAPER Document Description : LIB - REIM. EMPLOYEE - OFFICE SUPPLIES Vendor: 25742 RENTERIA, MIREYA Check # 371217 1,035.10 10/15/2024 ap_invoice IN 09232024-LIB 215Line Description: BANWAIT-OS-POSTERS/BOOKMARKS, Document Description : ACCT #: 4246-0445-5576-0051 -- LIB Vendor: 26239 U. S. BANK Check # 371526 38.78 10/15/2024 ap_invoice IN 151341 215Line Description: OS-BUSINESS CARDS FOR DANIEL A Document Description : LIB - CLIENT #: CSR LIBRARY Vendor: 25758 THERMCRAFT, INC. Check # 371512 5Page: Measure D 53 10/21/2025 CITY OF SAN RAFAEL 6 11:08AM Page:expdetl.rpt Expenditure Detail Report 07/01/2024 through 06/30/2025 Periods: 0 through 15 Library Special Assessment Fund215 Account Number Adjusted Appropriation Expenditures Year-to-date Expenditures Year-to-date Encumbrances Balance Prct Used 215-51-11001-9310 Office Supplies (Continued) 99.27 10/15/2024 ap_invoice IN 7546027 215Line Description: OS-COLOR CODING DOTS Document Description : LIB - CUST #: 040463468 Vendor: 05988 DEMCO, INC Check # 371337 24.56 10/30/2024 ap_invoice IN LIB32535-2456 215Line Description: OS-BIKE LOCK Document Description : LIB - REIM. EMPLOYEE - BIKE LOCK Vendor: 32535 ASCHKENAS, LEA Check # 371584 565.03 11/14/2024 ap_invoice IN 1PKK-YYLF-NYWG 215Line Description: OS-PC MOUSE, PHONE CASE, SCREE Document Description : LIB - ACCT #: A27BOSQ6LLABAC Vendor: 36754 AMAZON CAPITAL SERVICES, INC. Check # 371835 7.64 11/14/2024 ap_invoice IN LIB37642-4697 215Line Description: OS-CARDSTOCK PAPER Document Description : LIB - REIM. EMPLOYEE - MILEAGE - 9/4/24- Vendor: 37642 DE LEON SANDOVAL, DAVAGY A. Check # 371875 77.62 11/15/2024 ap_invoice IN 10222024-LIB 215Line Description: BANWAIT-OS-HOURS SIGN AND COPY Document Description : US BANK ACCT #: 4246-0445-5576-0051 -- L Vendor: 26239 U. S. BANK Check # 372075 -2,635.61 11/30/2024 bud_adj BA 15713 215Line Description: Transfer 9310 to 9362 Document Description : LIBRARY BUDGET CORRECTION 614.92 12/12/2024 ap_invoice IN 11222024-LIB 215Line Description: BANWAIT-OS-BATTERIES, TABLE TH Document Description : ACCT #: 4246-0445-5576-0051 -- LIB Vendor: 26239 U. S. BANK Check # 372600 547.18 12/12/2024 ap_invoice IN 1Y7D-GPHJ-4F9T 215Line Description: OS-MAGNETS, BATTERIES, USB CHA Document Description : LIB - ACCT #: A27BOSQ6LLABAC Vendor: 36754 AMAZON CAPITAL SERVICES, INC. Check # 372274 6Page: Measure D 54 10/21/2025 CITY OF SAN RAFAEL 7 11:08AM Page:expdetl.rpt Expenditure Detail Report 07/01/2024 through 06/30/2025 Periods: 0 through 15 Library Special Assessment Fund215 Account Number Adjusted Appropriation Expenditures Year-to-date Expenditures Year-to-date Encumbrances Balance Prct Used 215-51-11001-9310 Office Supplies (Continued) 35.52 1/14/2025 ap_invoice IN 2024-2313 215Line Description: TEEN AREA AUTHOR POSTERS-DAVAG Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 00148 COUNTY OF MARIN Check # 372879 1,331.34 1/14/2025 ap_invoice IN 1XFC-9HR4-DGML 215Line Description: OS-BOXES, ZIP LOCK BAGS, BOX T Document Description : LIB - ACCT #: A27BOSQ6LLABAC Vendor: 36754 AMAZON CAPITAL SERVICES, INC. Check # 372838 296.22 2/12/2025 ap_invoice IN 01222025-81422 215Line Description: BANWAIT-OS-STAMP, MAT, AND WIP Document Description : ACCT #: 4246 0445 5576 0051 -- LIB Vendor: 26239 U. S. BANK Check # 373827 30.01 2/12/2025 ap_invoice IN 7595542 215Line Description: OS-CODING DOT LABELS Document Description : LIB - CUST #: 040463468 Vendor: 05988 DEMCO, INC Check # 373396 395.59 2/12/2025 ap_invoice IN 1DJ7-QHX3-QH4T 215Line Description: OS-ACRYLIC SIGN HOLDER, AIR PU Document Description : LIB - ACCT #: A27BOSQ6LLABAC Vendor: 36754 AMAZON CAPITAL SERVICES, INC. Check # 373356 570.96 3/13/2025 ap_invoice IN 63824 215Line Description: OS-OFFICE CHAIR Document Description : LIB - PROPOSAL #: 11967 Vendor: 09449 THE CORNER OFFICE Check # 374076 118.23 3/13/2025 ap_invoice IN 1FN6-1CL7-XKTQ 215Line Description: OS-TAPE, STICKY NOTES, BATTERI Document Description : LIB - ACCT #: A27BOSQ6LLABAC Vendor: 36754 AMAZON CAPITAL SERVICES, INC. Check # 373836 8,102.39 8,102.39 100.00215-51-11001-9310 Office Supplies 0.00 0.00 8,102.39 100.00 8,102.39 8,102.39 0.00 0.00 8,102.39Total Office Supplies 215-9360 Equipments, Supplies & Materials 7Page: Measure D 55 10/21/2025 CITY OF SAN RAFAEL 8 11:08AM Page:expdetl.rpt Expenditure Detail Report 07/01/2024 through 06/30/2025 Periods: 0 through 15 Library Special Assessment Fund215 Account Number Adjusted Appropriation Expenditures Year-to-date Expenditures Year-to-date Encumbrances Balance Prct Used 215-51-11001-9360 Equipments, Supplies & Materials (Continued) 215-51-11001-9360 Equipments, Supplies & Materials 0.00 0.00 490,000.00 0.00 490,000.00 0.00 6,400.00 8/14/2024 ap_invoice IN LIB37846-6400 215Line Description: TEMPORARY LIBRARY MOVE AND OPE Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 37846 ERB CONSTRUCTION Check # 370263 3,960.00 9/12/2024 ap_invoice IN 24640 215Line Description: SHELVING INSTALL AT 1009 Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY QUOTE 20 Vendor: 37890 COORDINATED PROJECT Check # 370767 1,460.00 9/12/2024 ap_invoice IN 24770 215Line Description: PARTITIONS INSTALL AT 1009 Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY QUOTE 20 Vendor: 37890 COORDINATED PROJECT Check # 370767 7,000.00 10/15/2024 ap_invoice IN 1 215Line Description: Library Shelving Install FY25 Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 34883 ARGOS CONSTRUCTION Check # 371292 85,320.00 4/3/2025 ap_invoice IN 35942 215Line Description: Downtown Library Furniture~ Document Description : LIB - DOWNTOWN LIBRARY FURNITURE DEPOSIT Vendor: 23247 TROPE GROUP, INC. Check # 374429 104,140.00 104,140.00 21.25215-51-11001-9360 Equipments, Supplies & Materials 0.00 385,860.00 490,000.00 21.25 104,140.00 104,140.00 0.00 385,860.00 490,000.00Total Equipments, Supplies & Materials 215-9361 Technology Supplies & Materials 215-51-11001-9361 Technology Supplies & Materials 0.00 0.00 6,000.00 0.00 6,000.00 0.00 317.24 8/14/2024 ap_invoice IN 65863 215Line Description: TECH-PW DOCKING STATION Document Description : LIB - ORDER#: 3003 SR#1354629 Vendor: 34802 XANTRION, INC. Check # 370470 8Page: Measure D 56 10/21/2025 CITY OF SAN RAFAEL 9 11:08AM Page:expdetl.rpt Expenditure Detail Report 07/01/2024 through 06/30/2025 Periods: 0 through 15 Library Special Assessment Fund215 Account Number Adjusted Appropriation Expenditures Year-to-date Expenditures Year-to-date Encumbrances Balance Prct Used 215-51-11001-9361 Technology Supplies & Materials (Continued) 86.51 11/15/2024 ap_invoice IN 66881 215Line Description: TECHNOLOGY SUPPLIES & MATERIAL Document Description : LIB - SR #: 1383378 Vendor: 34802 XANTRION, INC. Check # 372071 303.69 3/13/2025 ap_invoice IN 1FN6-1CL7-XKTQ 215Line Description: TECH-EARBUDS & BLUETOOTH SPEAK Document Description : LIB - ACCT #: A27BOSQ6LLABAC Vendor: 36754 AMAZON CAPITAL SERVICES, INC. Check # 373836 114.17 3/26/2025 ap_invoice IN 68162 215Line Description: TECH-APC UPS BATTERY BACKUP SU Document Description : LIB - ORDER #: 3482 SR #: 1448379 Vendor: 34802 XANTRION, INC. Check # 374457 821.61 821.61 13.69215-51-11001-9361 Technology Supplies & Materials 0.00 5,178.39 6,000.00 13.69 821.61 821.61 0.00 5,178.39 6,000.00Total Technology Supplies & Materials 215-9362 Books & Publication 215-51-11001-9362 Books & Publication 0.00 0.00 137,983.00 0.00 137,983.00 0.00 58.82 8/14/2024 ap_invoice IN 19PW-G3DN-C9LQ 215Line Description: ADTN Document Description : LIB - ACCT #: A27BOSQ6LLABAC Vendor: 36754 AMAZON CAPITAL SERVICES, INC. Check # 370205 19.00 8/14/2024 ap_invoice IN 19PW-G3DN-C9LQ 215Line Description: JUV Document Description : LIB - ACCT #: A27BOSQ6LLABAC Vendor: 36754 AMAZON CAPITAL SERVICES, INC. Check # 370205 5,640.84 8/14/2024 ap_invoice IN CI285276 215Line Description: ADTN Document Description : LIB - ACCT #: LI002474 Vendor: 00241 BAKER & TAYLOR Check # 370217 9Page: Measure D 57 10/21/2025 CITY OF SAN RAFAEL 10 11:08AM Page:expdetl.rpt Expenditure Detail Report 07/01/2024 through 06/30/2025 Periods: 0 through 15 Library Special Assessment Fund215 Account Number Adjusted Appropriation Expenditures Year-to-date Expenditures Year-to-date Encumbrances Balance Prct Used 215-51-11001-9362 Books & Publication (Continued) 3,091.238/14/2024 ap_invoice IN CI285276 215Line Description: JUV Document Description : LIB - ACCT #: LI002474 Vendor: 00241 BAKER & TAYLOR Check # 370217 7,064.789/12/2024 ap_invoice IN LIB00241-911091 215Line Description: ADSP67.61ADTN4636.01JUV2361.16 Document Description : LIB - ACCT #: LI002474 Vendor: 00241 BAKER & TAYLOR Check # 370732 87.3110/15/2024 ap_invoice IN 1CJK-3TG6-7DJ3 215Line Description: JUV Document Description : LIB - ACCT #: A27BOSQ6LLABAC Vendor: 36754 AMAZON CAPITAL SERVICES, INC. Check # 371287 2,635.6110/15/2024 ap_invoice IN 1CJK-3TG6-7DJ3 215Line Description: OS-USB HUBS, TAPE, BROOM, WIND Document Description : LIB - ACCT #: A27BOSQ6LLABAC Vendor: 36754 AMAZON CAPITAL SERVICES, INC. Check # 371287 7,073.5510/15/2024 ap_invoice IN CI287797 215Line Description: ADSP10.00, ADTN4357.21, JUV270 Document Description : LIB - ACCT #: LI002474 Vendor: 00241 BAKER & TAYLOR Check # 371298 31.8011/14/2024 ap_invoice IN 1PKK-YYLF-NYWG 215Line Description: ADTN Document Description : LIB - ACCT #: A27BOSQ6LLABAC Vendor: 36754 AMAZON CAPITAL SERVICES, INC. Check # 371835 7,861.5011/14/2024 ap_invoice IN CI289023 215Line Description: 4519.19ADTN3342.31JUV Document Description : LIB - ACCT #: LI002474 Vendor: 00241 BAKER & TAYLOR Check # 371842 2,635.6111/30/2024 bud_adj BA 15713 215Line Description: Transfer 9310 to 9362 Document Description : LIBRARY BUDGET CORRECTION 10Page: Type text hereMeasure D 58 10/21/2025 CITY OF SAN RAFAEL 11 11:08AM Page:expdetl.rpt Expenditure Detail Report 07/01/2024 through 06/30/2025 Periods: 0 through 15 Library Special Assessment Fund215 Account Number Adjusted Appropriation Expenditures Year-to-date Expenditures Year-to-date Encumbrances Balance Prct Used 215-51-11001-9362 Books & Publication (Continued) 7,964.75 12/12/2024 ap_invoice IN CI290334 215Line Description: ADTN6107.8JUV1856.95-BOOKS PUR Document Description : LIB - ACCT #: LI002474 Vendor: 00241 BAKER & TAYLOR Check # 372299 1,306.68 1/14/2025 ap_invoice IN ARI0006061 215Line Description: ADTN Document Description : LIB - CUST #: L5038 Vendor: 09425 WORLD BOOK, INC. Check # 373084 4,831.08 1/14/2025 ap_invoice IN CI291606 215Line Description: ADSP33.31ADTN2626.49JUV2171.28 Document Description : LIB - ACCT #: LI002474 Vendor: 00241 BAKER & TAYLOR Check # 372849 11,776.22 2/12/2025 ap_invoice IN CI292741 215Line Description: ADSP947.36ADTN5566.26JUV4859.7 Document Description : LIB - ACCT #: LI002474 Vendor: 00241 BAKER & TAYLOR Check # 373364 663.39 3/13/2025 ap_invoice IN 7901 215Line Description: ADSP Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 30502 TOMO BOOKS USA Check # 374082 573.55 3/26/2025 ap_invoice IN 953564 215Line Description: JUVSP Document Description : LIB - ACCT #: 101706-0050 Vendor: 04116 LECTORUM PUBLICATIONS, INC Check # 374283 612.49 3/26/2025 ap_invoice IN 953565 215Line Description: ADSP Document Description : LIB - ACCT #: 101706-0050 Vendor: 04116 LECTORUM PUBLICATIONS, INC Check # 374283 -30,000.00 3/31/2025 bud_adj BA 15771 215Line Description: To Databases Document Description : RECLASS LIBRARY - BOOKS TO DATABASES 11Page: Measure D 59 10/21/2025 CITY OF SAN RAFAEL 12 11:08AM Page:expdetl.rpt Expenditure Detail Report 07/01/2024 through 06/30/2025 Periods: 0 through 15 Library Special Assessment Fund215 Account Number Adjusted Appropriation Expenditures Year-to-date Expenditures Year-to-date Encumbrances Balance Prct Used 215-51-11001-9362 Books & Publication (Continued) 13.06 4/14/2025 ap_invoice IN 19VC-WVJH-TN7D 215Line Description: JUV Document Description : LIB - ACCT #: A27BOSQ6LLABAC Vendor: 36754 AMAZON CAPITAL SERVICES, INC. Check # 374477 52.54 4/14/2025 ap_invoice IN 19VC-WVJH-TN7D 215Line Description: ADTN Document Description : LIB - ACCT #: A27BOSQ6LLABAC Vendor: 36754 AMAZON CAPITAL SERVICES, INC. Check # 374477 476.27 4/28/2025 ap_invoice IN 2038121911 215Line Description: JUVSPco#1 - $29,000.00~ Document Description : LIB - ACCT #: L1143634 Vendor: 00241 BAKER & TAYLOR Check # 374766 31.71 4/28/2025 ap_invoice IN 2038189465 215Line Description: JUVSPco#1 - $29,000.00~ Document Description : LIB - ACCT #: L1143634 Vendor: 00241 BAKER & TAYLOR Check # 374766 33.12 4/28/2025 ap_invoice IN 2038300593 215Line Description: JUVSPco#1 - $29,000.00~ Document Description : LIB - ACCT #: L1143634 Vendor: 00241 BAKER & TAYLOR Check # 374766 31.71 4/28/2025 ap_invoice IN 2038430643 215Line Description: JUVSPco#1 - $29,000.00~ Document Description : LIB - ACCT #: L1143634 Vendor: 00241 BAKER & TAYLOR Check # 374766 2,373.63 4/28/2025 ap_invoice IN NS24110089 215Line Description: TS360co#1 - $29,000.00~ Document Description : LIB - ACCT #: L1143634 Vendor: 00241 BAKER & TAYLOR Check # 374766 12Page: Measure D 60 10/21/2025 CITY OF SAN RAFAEL 13 11:08AM Page:expdetl.rpt Expenditure Detail Report 07/01/2024 through 06/30/2025 Periods: 0 through 15 Library Special Assessment Fund215 Account Number Adjusted Appropriation Expenditures Year-to-date Expenditures Year-to-date Encumbrances Balance Prct Used 215-51-11001-9362 Books & Publication (Continued) 648.94 4/28/2025 ap_invoice IN 2038778517 215Line Description: JUVSPco#1 - $29,000.00~ Document Description : LIB - ACCT #: L1143634 Vendor: 00241 BAKER & TAYLOR Check # 374766 1,517.04 4/28/2025 ap_invoice IN CI296064 215Line Description: ADSP398.99ADTN4696.49JUV3046.6 Document Description : LIB - ACCT #: LI002474 Vendor: 00241 BAKER & TAYLOR Check # 374766 2,431.07 4/28/2025 ap_invoice IN CI296065 215Line Description: PREPROco#1 - $29,000.00~ Document Description : LIB - ACCT #: LI002474 Vendor: 00241 BAKER & TAYLOR Check # 374766 13.45 4/29/2025 ap_invoice IN 2038887450 215Line Description: JUVSPco#1 - $29,000.00~ Document Description : LIB - ACCT #: L1143634 Vendor: 00241 BAKER & TAYLOR Check # 374766 -683.75 5/14/2025 ap_invoice IN 0003313475 215Line Description: co#1 - $29,000.00~ Document Description : LIB - ACCT #: L4425104 Vendor: 00241 BAKER & TAYLOR Check # 375016 740.21 5/14/2025 ap_invoice IN 1HY6-HD43-HMHX 215Line Description: ADTN Document Description : LIB - ACCT #: A1XVTGAX25YHH3 Vendor: 36754 AMAZON CAPITAL SERVICES, INC. Check # 375005 6,576.17 5/14/2025 ap_invoice IN CI297200 215Line Description: ADSP42.16ADTN4421.45JUV2112.56 Document Description : LIB - ACCT #: LI002474 Vendor: 00241 BAKER & TAYLOR Check # 375016 13Page: Measure D 61 10/21/2025 CITY OF SAN RAFAEL 14 11:08AM Page:expdetl.rpt Expenditure Detail Report 07/01/2024 through 06/30/2025 Periods: 0 through 15 Library Special Assessment Fund215 Account Number Adjusted Appropriation Expenditures Year-to-date Expenditures Year-to-date Encumbrances Balance Prct Used 215-51-11001-9362 Books & Publication (Continued) 1,970.84 5/14/2025 ap_invoice IN CI297201 215Line Description: PREPROco#1 - $29,000.00~ Document Description : LIB - ACCT #: LI002474 Vendor: 00241 BAKER & TAYLOR Check # 375016 108.30 5/29/2025 ap_invoice IN 955229 215Line Description: JUVSP Document Description : LIB - ACCT #: 101706-0050 Vendor: 04116 LECTORUM PUBLICATIONS, INC Check # 375404 70.17 5/29/2025 ap_invoice IN 960398 215Line Description: JUVSP Document Description : LIB - ACCT #: 101706-0050 Vendor: 04116 LECTORUM PUBLICATIONS, INC Check # 375404 77.80 5/29/2025 ap_invoice IN 960400 215Line Description: JUVSP Document Description : LIB - ACCT #: 101706-0050 Vendor: 04116 LECTORUM PUBLICATIONS, INC Check # 375404 618.80 6/12/2025 ap_invoice IN 1HYX-46Y9-NTCP 215Line Description: ADTN Document Description : LIB - ACCT #: A1XVTGAX25YHH3 Vendor: 36754 AMAZON CAPITAL SERVICES, INC. Check # 375516 6,812.33 6/12/2025 ap_invoice IN CI298472 215Line Description: ADSP31.69ADTN4570.73JUV2209.91 Document Description : LIB - ACCT #: LI002474 Vendor: 00241 BAKER & TAYLOR Check # 375529 2,075.77 6/12/2025 ap_invoice IN CI298473 215Line Description: PREPROco#1 - $29,000.00~ Document Description : LIB - ACCT #: LI002474 Vendor: 00241 BAKER & TAYLOR Check # 375529 14Page: Measure D 62 10/21/2025 CITY OF SAN RAFAEL 15 11:08AM Page:expdetl.rpt Expenditure Detail Report 07/01/2024 through 06/30/2025 Periods: 0 through 15 Library Special Assessment Fund215 Account Number Adjusted Appropriation Expenditures Year-to-date Expenditures Year-to-date Encumbrances Balance Prct Used 215-51-11001-9362 Books & Publication (Continued) 979.07 6/30/2025 ap_invoice IN 1RLQ-HWYV-LVH6 215Line Description: ADTN Document Description : LIB - ACCT #: A1XVTGAX25YHH3 Vendor: 36754 AMAZON CAPITAL SERVICES, INC. Check # 376127 88,260.85 88,260.85 79.79215-51-11001-9362 Books & Publication 0.00 22,357.76 110,618.61 79.79 88,260.85 88,260.85 0.00 22,357.76 110,618.61Total Books & Publication 215-9363 Audio/Video Materials 0.00 0.00 0.00 0.00 0.00 0.00Total Audio/Video Materials 215-9364 PC Computer Equipment 215-51-11001-9364 PC Computer Equipment 0.00 0.00 10,000.00 0.00 10,000.00 0.00 300.00 7/12/2024 ap_invoice IN 1 215Line Description: PROG Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 37808 QUICK, ANDREW Check # 369825 245.88 8/14/2024 ap_invoice IN 19PW-G3DN-C9LQ 215Line Description: PROG Document Description : LIB - ACCT #: A27BOSQ6LLABAC Vendor: 36754 AMAZON CAPITAL SERVICES, INC. Check # 370205 30.87 9/12/2024 ap_invoice IN 08222024-LIB 215Line Description: PROG Document Description : ACCT #: 4246-0445-5576-0051 -- LIB Vendor: 26239 U. S. BANK Check # 371015 340.57 9/12/2024 ap_invoice IN 1GVM-PYPD-JQ1Q 215Line Description: PROG Document Description : LIB - ACCT #: A27BOSQ6LLABAC Vendor: 36754 AMAZON CAPITAL SERVICES, INC. Check # 370726 104.50 9/25/2024 ap_invoice IN LIB30574-10450 215Line Description: PROG Document Description : LIB - REIM. EMPLOYEE - PROG. SUPPLIES Vendor: 30574 GROSHONG, BONNIE Check # 371126 15Page: Measure D 63 10/21/2025 CITY OF SAN RAFAEL 16 11:08AM Page:expdetl.rpt Expenditure Detail Report 07/01/2024 through 06/30/2025 Periods: 0 through 15 Library Special Assessment Fund215 Account Number Adjusted Appropriation Expenditures Year-to-date Expenditures Year-to-date Encumbrances Balance Prct Used 215-51-11001-9364 PC Computer Equipment (Continued) 51.60 9/25/2024 ap_invoice IN LIB37141-5160 215Line Description: PROG Document Description : LIB - REIM. EMPLOYEE - PROG. SUPPLIES Vendor: 37141 ORTIZ ARAGON, SHAROOL R. Check # 371730 86.66 10/15/2024 ap_invoice IN 09232024-LIB 215Line Description: BANWAIT-PROG Document Description : ACCT #: 4246-0445-5576-0051 -- LIB Vendor: 26239 U. S. BANK Check # 371526 335.34 10/15/2024 ap_invoice IN 1CJK-3TG6-7DJ3 215Line Description: PROG Document Description : LIB - ACCT #: A27BOSQ6LLABAC Vendor: 36754 AMAZON CAPITAL SERVICES, INC. Check # 371287 20.43 10/15/2024 ap_invoice IN LIB36570-2043 215Line Description: PROG Document Description : LIB - REIM. EMPLOYEE - PROG Vendor: 36570 MACIEL, PERLA Check # 371415 25.98 10/15/2024 ap_invoice IN LIB37141-2598 215Line Description: PROG Document Description : LIB - REIM. EMPLOYEE - PROG Vendor: 37141 ORTIZ ARAGON, SHAROOL R. Check # 371457 140.33 11/14/2024 ap_invoice IN 1PKK-YYLF-NYWG 215Line Description: PROG Document Description : LIB - ACCT #: A27BOSQ6LLABAC Vendor: 36754 AMAZON CAPITAL SERVICES, INC. Check # 371835 34.56 11/15/2024 ap_invoice IN LIB25742-3456 215Line Description: PROG Document Description : LIB - REIM. EMPLOYEE - PROG Vendor: 25742 RENTERIA, MIREYA Check # 372008 16Page: Measure D 64 10/21/2025 CITY OF SAN RAFAEL 17 11:08AM Page:expdetl.rpt Expenditure Detail Report 07/01/2024 through 06/30/2025 Periods: 0 through 15 Library Special Assessment Fund215 Account Number Adjusted Appropriation Expenditures Year-to-date Expenditures Year-to-date Encumbrances Balance Prct Used 215-51-11001-9364 PC Computer Equipment (Continued) 54.95 12/12/2024 ap_invoice IN 1Y7D-GPHJ-4F9T 215Line Description: PROG Document Description : LIB - ACCT #: A27BOSQ6LLABAC Vendor: 36754 AMAZON CAPITAL SERVICES, INC. Check # 372274 96.40 12/12/2024 ap_invoice IN LIB37141-9640 215Line Description: PROG Document Description : LIB - REIM. EMPLOYEE - PROG - READING BU Vendor: 37141 ORTIZ ARAGON, SHAROOL R. Check # 372492 47.37 1/14/2025 ap_invoice IN LIB25742-4737 215Line Description: PROG Document Description : LIB - REIM. EMPLOYEE - PROG-SPAN. BC Vendor: 25742 RENTERIA, MIREYA Check # 373016 124.17 1/14/2025 ap_invoice IN 1XFC-9HR4-DGML 215Line Description: PROG Document Description : LIB - ACCT #: A27BOSQ6LLABAC Vendor: 36754 AMAZON CAPITAL SERVICES, INC. Check # 372838 450.00 1/15/2025 ap_invoice IN LIB28973-45000 215Line Description: PROG Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 28973 SCHOENBOHM, MEGAN Check # 373022 500.00 1/28/2025 ap_invoice IN 0125 215Line Description: PROG Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 37641 EMILY BONN MUSIC Check # 373149 500.00 2/12/2025 ap_invoice IN 01222025-81422 215Line Description: BANWAIT-PROG Document Description : ACCT #: 4246 0445 5576 0051 -- LIB Vendor: 26239 U. S. BANK Check # 373827 17Page: Measure D 65 10/21/2025 CITY OF SAN RAFAEL 18 11:08AM Page:expdetl.rpt Expenditure Detail Report 07/01/2024 through 06/30/2025 Periods: 0 through 15 Library Special Assessment Fund215 Account Number Adjusted Appropriation Expenditures Year-to-date Expenditures Year-to-date Encumbrances Balance Prct Used 215-51-11001-9364 PC Computer Equipment (Continued) 383.27 2/12/2025 ap_invoice IN 1DJ7-QHX3-QH4T 215Line Description: PROG Document Description : LIB - ACCT #: A27BOSQ6LLABAC Vendor: 36754 AMAZON CAPITAL SERVICES, INC. Check # 373356 600.00 2/12/2025 ap_invoice IN LIB38086-60000 215Line Description: PROG Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 38086 WEEKS, JANET C. Check # 373595 18.48 2/12/2025 ap_invoice IN LIB25742-2212 215Line Description: PROG Document Description : LIB - REIM. EMPLOYEE - MILEAGE - 020725 Vendor: 25742 RENTERIA, MIREYA Check # 373531 21.80 2/12/2025 ap_invoice IN LIB32535-2180 215Line Description: PROG Document Description : LIB - REIM. EMPLOYEE - PROG - BOOK CLUB Vendor: 32535 ASCHKENAS, LEA Check # 373359 129.30 2/24/2025 ap_invoice IN LIB28402-250 215Line Description: PROG-CARD-MAKING WORKSHOP Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 28402 FOGARTY, ANNE E. Check # 373680 120.70 2/24/2025 ap_invoice IN LIB28402-250 215Line Description: PROG-CARD-MAKING WORKSHOP Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 28402 FOGARTY, ANNE E. Check # 373680 3.00 3/13/2025 ap_invoice IN 02242025-214908 215Line Description: BANWAIT-PROG Document Description : ACCT #: 4246 0445 5576 0051 -- LIB Vendor: 26239 U. S. BANK Check # 374093 18Page: Measure D 66 10/21/2025 CITY OF SAN RAFAEL 19 11:08AM Page:expdetl.rpt Expenditure Detail Report 07/01/2024 through 06/30/2025 Periods: 0 through 15 Library Special Assessment Fund215 Account Number Adjusted Appropriation Expenditures Year-to-date Expenditures Year-to-date Encumbrances Balance Prct Used 215-51-11001-9364 PC Computer Equipment (Continued) 375.00 3/13/2025 ap_invoice IN 0225 215Line Description: PROG Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 37641 EMILY BONN MUSIC Check # 373904 831.04 3/13/2025 ap_invoice IN 1FN6-1CL7-XKTQ 215Line Description: PROG Document Description : LIB - ACCT #: A27BOSQ6LLABAC Vendor: 36754 AMAZON CAPITAL SERVICES, INC. Check # 373836 44.25 3/13/2025 ap_invoice IN LIB32535-4425 215Line Description: PROG Document Description : LIB - REIM. EMPLOYEE - BBB PROG SUP Vendor: 32535 ASCHKENAS, LEA Check # 373842 300.00 3/26/2025 ap_invoice IN LIB38131-300 215Line Description: PROG Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 38131 MARLO MCKENZIE LLC Check # 374319 375.00 3/26/2025 ap_invoice IN 0325 215Line Description: PROG Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 37641 EMILY BONN MUSIC Check # 374214 49.89 4/14/2025 ap_invoice IN 03242025-LIB 215Line Description: BANWAIT-PROG Document Description : ACCT #: 4246-0445-5576-0051 -- LIB Vendor: 26239 U. S. BANK Check # 374721 152.13 4/14/2025 ap_invoice IN 19VC-WVJH-TN7D 215Line Description: PROG Document Description : LIB - ACCT #: A27BOSQ6LLABAC Vendor: 36754 AMAZON CAPITAL SERVICES, INC. Check # 374477 19Page: Measure D 67 10/21/2025 CITY OF SAN RAFAEL 20 11:08AM Page:expdetl.rpt Expenditure Detail Report 07/01/2024 through 06/30/2025 Periods: 0 through 15 Library Special Assessment Fund215 Account Number Adjusted Appropriation Expenditures Year-to-date Expenditures Year-to-date Encumbrances Balance Prct Used 215-51-11001-9364 PC Computer Equipment (Continued) 20.25 4/14/2025 ap_invoice IN LIB32535-2025 215Line Description: PROG-BBB SNACKS Document Description : LIB - REIM. EMPLOYEE - BBB PROG SNACKS Vendor: 32535 ASCHKENAS, LEA Check # 374481 300.00 4/14/2025 ap_invoice IN 4 215Line Description: PROG-STORYTIME Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 37808 QUICK, ANDREW Check # 374670 725.00 4/28/2025 ap_invoice IN 1 215Line Description: PROG-BILINGUAL STORYTIME Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 38173 HEARTPATH ENTERPRISES Check # 374839 700.00 4/28/2025 ap_invoice IN 104 215Line Description: PROG-MUSIC PROGRAMS AT PW Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 36224 HERRERA, MARIELA Check # 374840 360.00 4/28/2025 ap_invoice IN 62125 215Line Description: PROG-FACE PAINTING Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 38176 DENNICK, STACEY Check # 374803 900.00 4/29/2025 ap_invoice IN 2025-03 215Line Description: PROG-PW MATH CLUB Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 33446 BAZARGAN, BAHAREH Check # 374769 200.58 5/14/2025 ap_invoice IN 04222025LIB 215Line Description: BANWAIT-PROG Document Description : ACCT #: 4246 0445 5576 0051 -- LIB Vendor: 26239 U. S. BANK Check # 375261 20Page: Measure D 68 10/21/2025 CITY OF SAN RAFAEL 21 11:08AM Page:expdetl.rpt Expenditure Detail Report 07/01/2024 through 06/30/2025 Periods: 0 through 15 Library Special Assessment Fund215 Account Number Adjusted Appropriation Expenditures Year-to-date Expenditures Year-to-date Encumbrances Balance Prct Used 215-51-11001-9364 PC Computer Equipment (Continued) 37.48 5/14/2025 ap_invoice IN LIB34251-181.29 215Line Description: PROG Document Description : LIB - REIM. EMPLOYEE - OS, STAFF RETREAT Vendor: 34251 BARRIOS, MARIA ALEJANDRA Check # 375019 200.00 5/14/2025 ap_invoice IN 004 215Line Description: PROG Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 38186 TRUJILLO, JAVIER Check # 375247 375.00 5/14/2025 ap_invoice IN 0425 215Line Description: PROG Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 37641 EMILY BONN MUSIC Check # 375075 200.00 5/14/2025 ap_invoice IN LIB38205-200.00 215Line Description: PROG Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 38205 VALIN, JULIE A. Check # 376107 250.00 5/14/2025 ap_invoice IN 062125 215Line Description: PROG Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 37641 EMILY BONN MUSIC Check # 375075 65.50 5/14/2025 ap_invoice IN 1HY6-HD43-HMHX 215Line Description: PROG Document Description : LIB - ACCT #: A1XVTGAX25YHH3 Vendor: 36754 AMAZON CAPITAL SERVICES, INC. Check # 375005 600.00 5/14/2025 ap_invoice IN LIB38204-600.00 215Line Description: PROG Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 38204 FERLATTE, DIANE Check # 375085 21Page: Measure D 69 10/21/2025 CITY OF SAN RAFAEL 22 11:08AM Page:expdetl.rpt Expenditure Detail Report 07/01/2024 through 06/30/2025 Periods: 0 through 15 Library Special Assessment Fund215 Account Number Adjusted Appropriation Expenditures Year-to-date Expenditures Year-to-date Encumbrances Balance Prct Used 215-51-11001-9364 PC Computer Equipment (Continued) 200.00 5/14/2025 ap_invoice IN LIB34020-200.00 215Line Description: PROG Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 34020 ANGEVINE, AVRIL Check # 375008 35.53 5/14/2025 ap_invoice IN LIB32535-35.53 215Line Description: PROG Document Description : LIB - REIM. EMPLOYEE - BBB SNACKS Vendor: 32535 ASCHKENAS, LEA Check # 375010 750.00 5/14/2025 ap_invoice IN 001 215Line Description: PROG Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 33807 EVERYDAY LOVE ART, INC Check # 375081 65.65 5/28/2025 ap_invoice IN LIB32535-65.65 215Line Description: PROG Document Description : LIB - REIM. EMPLOYEE - ANTHOLOGY PROG Vendor: 32535 ASCHKENAS, LEA Check # 375316 46.26 5/29/2025 ap_invoice IN LIB25742-46.26 215Line Description: PROG Document Description : LIB - REIM. EMPLOYEE - SENIOR PROG Vendor: 25742 RENTERIA, MIREYA Check # 375458 57.27 6/12/2025 ap_invoice IN 315982 215Line Description: PROG Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 38218 COLLABORATIVE SUMMER Check # 375561 375.00 6/12/2025 ap_invoice IN 0525 215Line Description: PROG Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 37641 EMILY BONN MUSIC Check # 375593 22Page: Measure D 70 10/21/2025 CITY OF SAN RAFAEL 23 11:08AM Page:expdetl.rpt Expenditure Detail Report 07/01/2024 through 06/30/2025 Periods: 0 through 15 Library Special Assessment Fund215 Account Number Adjusted Appropriation Expenditures Year-to-date Expenditures Year-to-date Encumbrances Balance Prct Used 215-51-11001-9364 PC Computer Equipment (Continued) 73.15 6/12/2025 ap_invoice IN 1HYX-46Y9-NTCP 215Line Description: PROG Document Description : LIB - ACCT #: A1XVTGAX25YHH3 Vendor: 36754 AMAZON CAPITAL SERVICES, INC. Check # 375516 208.00 6/12/2025 ap_invoice IN 05222025-2668.80 215Line Description: BANWAIT-PROG Document Description : ACCT #: 4246 0445 5576 0051 -- LIB Vendor: 26239 U. S. BANK Check # 375812 450.00 6/12/2025 ap_invoice IN 087 215Line Description: PROG Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 38186 TRUJILLO, JAVIER Check # 375801 42.32 6/12/2025 ap_invoice IN LIB32535-42.32 215Line Description: PROG Document Description : LIB - REIM. EMPLOYEE - BBB SNACKS Vendor: 32535 ASCHKENAS, LEA Check # 375522 3.98 6/12/2025 ap_invoice IN LIB26556-3.98 215Line Description: PROG Document Description : LIB - REIM. EMPLOYEE - BASKETS Vendor: 26556 STAWOWY, MARGARET Check # 375778 14.26 6/12/2025 ap_invoice IN LIB32535-14.26 215Line Description: PROG Document Description : LIB - REIM. EMPLOYEE - TFK SNACKS Vendor: 32535 ASCHKENAS, LEA Check # 375522 360.00 6/16/2025 ap_invoice IN 073025 215Line Description: PROG Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 38240 THE BUBBLE LADY Check # 375791 23Page: Measure D 71 10/21/2025 CITY OF SAN RAFAEL 24 11:08AM Page:expdetl.rpt Expenditure Detail Report 07/01/2024 through 06/30/2025 Periods: 0 through 15 Library Special Assessment Fund215 Account Number Adjusted Appropriation Expenditures Year-to-date Expenditures Year-to-date Encumbrances Balance Prct Used 215-51-11001-9364 PC Computer Equipment (Continued) 36.87 6/26/2025 ap_invoice IN LIB25742-36.87 215Line Description: PROG-BOOK CLUB Document Description : LIB - REIM. EMPLOYEE - PROG - BOOK CLUB Vendor: 25742 RENTERIA, MIREYA Check # 376066 160.91 6/26/2025 ap_invoice IN LIB34251-160.91 215Line Description: PROG-DAY OF THE CHILD AND BOOK Document Description : LIB - REIM. EMPLOYEE - PROG - DAY OF THE Vendor: 34251 BARRIOS, MARIA ALEJANDRA Check # 375877 74.83 6/26/2025 ap_invoice IN LIB34251-74.83 215Line Description: PROG-SPANISH BOOK CLUB Document Description : LIB - REIM. EMPLOYEE - PROG - SPANISH BO Vendor: 34251 BARRIOS, MARIA ALEJANDRA Check # 375877 375.00 6/26/2025 ap_invoice IN 0625 215Line Description: PROG-SING AND STOMP Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 37641 EMILY BONN MUSIC Check # 375922 150.00 6/26/2025 ap_invoice IN 5 215Line Description: PROG-STORYTIME Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 37808 QUICK, ANDREW Check # 376062 292.43 6/30/2025 ap_invoice IN 06232025-478.89 215Line Description: BANWAIT-PROG Document Description : ACCT #: 4246 0445 5576 0051 -- LIB Vendor: 26239 U. S. BANK Check # 376267 14.17 6/30/2025 ap_invoice IN 1RLQ-HWYV-LVH6 215Line Description: PROG Document Description : LIB - ACCT #: A1XVTGAX25YHH3 Vendor: 36754 AMAZON CAPITAL SERVICES, INC. Check # 376127 15,612.91 15,612.91 156.13215-51-11001-9364 PC Computer Equipment 0.00 -5,612.91 10,000.00 156.13 15,612.91 15,612.91 0.00 -5,612.91 10,000.00Total PC Computer Equipment 215-9367 Library-Periodicals 24Page: Measure D 72 10/21/2025 CITY OF SAN RAFAEL 25 11:08AM Page:expdetl.rpt Expenditure Detail Report 07/01/2024 through 06/30/2025 Periods: 0 through 15 Library Special Assessment Fund215 Account Number Adjusted Appropriation Expenditures Year-to-date Expenditures Year-to-date Encumbrances Balance Prct Used 215-51-11001-9367 Library-Periodicals (Continued) 215-51-11001-9367 Library-Periodicals 0.00 0.00 6,250.00 0.00 6,250.00 0.00 5,318.63 9/2/2024 ap_invoice IN 3137626 215Line Description: ANNUAL DT PERIODICALS SUBSCRIP Document Description : LIB - ACCT #: 2092096 Vendor: 35901 WT COX INFORMATION SERVICES Check # 370712 347.53 9/2/2024 ap_invoice IN 3137627 215Line Description: ANNUAL PW PERIODICALS SUBSCRIP Document Description : LIB - ACCT #: 2092097 Vendor: 35901 WT COX INFORMATION SERVICES Check # 370712 1,823.10 9/2/2024 ap_invoice IN 3137628 215Line Description: ANNUAL NG PERIODICALS SUBSCRIP Document Description : LIB - ACCT #: 2092098 Vendor: 35901 WT COX INFORMATION SERVICES Check # 370712 170.43 11/15/2024 ap_invoice IN 3143487 215Line Description: PERIODICALS-NG-SUPPLEMENTAL, S Document Description : LIB - ACCT #: 2092098 Vendor: 35901 WT COX INFORMATION SERVICES Check # 372069 7,659.69 7,659.69 122.56215-51-11001-9367 Library-Periodicals 0.00 -1,409.69 6,250.00 122.56 7,659.69 7,659.69 0.00 -1,409.69 6,250.00Total Library-Periodicals 215-9368 Library-Databases 215-51-11001-9368 Library-Databases 0.00 0.00 65,000.00 0.00 65,000.00 0.00 1,543.43 8/14/2024 ap_invoice IN 505842287 215Line Description: MONTHLY HOOPLA SERVICE FEE Document Description : LIB - CUST #: 2000015225 Vendor: 32615 MIDWEST TAPE, LLC Check # 370347 1,716.87 9/12/2024 ap_invoice IN LIB32615-370488 215Line Description: STREAMING SERVICE FY25 (HOOPLA Document Description : LIB - CUST #: 2000015209 & 2000015225 Vendor: 32615 MIDWEST TAPE, LLC Check # 370895 25Page: Measure D 73 10/21/2025 CITY OF SAN RAFAEL 26 11:08AM Page:expdetl.rpt Expenditure Detail Report 07/01/2024 through 06/30/2025 Periods: 0 through 15 Library Special Assessment Fund215 Account Number Adjusted Appropriation Expenditures Year-to-date Expenditures Year-to-date Encumbrances Balance Prct Used 215-51-11001-9368 Library-Databases (Continued) 1,770.87 10/15/2024 ap_invoice IN LIB32615-269457 215Line Description: STREAMING SERVICE FY25 (HOOPLA Document Description : LIB - CUST #: 2000015209/2000015225 Vendor: 32615 MIDWEST TAPE, LLC Check # 371438 1,741.85 11/15/2024 ap_invoice IN 506272329 215Line Description: STREAMING SERVICE FY25 (HOOPLA Document Description : LIB - CUST #: 2000015225 Vendor: 32615 MIDWEST TAPE, LLC Check # 371959 4,900.00 11/15/2024 ap_invoice IN 5212 215Line Description: ANNUAL SAVANNAH SERVICE FEE Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 35478 ORANGEBOY, INC. Check # 371980 1,791.53 12/12/2024 ap_invoice IN 506412659 215Line Description: STREAMING SERVICE FY25 (HOOPLA Document Description : LIB - CUST #: 2000015225 Vendor: 32615 MIDWEST TAPE, LLC Check # 372471 1,899.69 1/14/2025 ap_invoice IN 506553420 215Line Description: STREAMING SERVICE FY25 (HOOPLA Document Description : LIB - CUST #: 2000015225 Vendor: 32615 MIDWEST TAPE, LLC Check # 372967 2,090.01 2/12/2025 ap_invoice IN 506691742 215Line Description: STREAMING SERVICE FY25 (HOOPLA Document Description : LIB - CUST #: 2000015225 Vendor: 32615 MIDWEST TAPE, LLC Check # 373482 1,917.76 3/13/2025 ap_invoice IN 506823288 215Line Description: STREAMING SERVICE FY25 (HOOPLA Document Description : LIB - CUST #: 2000015225 Vendor: 32615 MIDWEST TAPE, LLC Check # 373999 30,000.00 3/31/2025 bud_adj BA 15771 215Line Description: From Books & Publications Document Description : RECLASS LIBRARY - BOOKS TO DATABASES 26Page: Measure D 74 10/21/2025 CITY OF SAN RAFAEL 27 11:08AM Page:expdetl.rpt Expenditure Detail Report 07/01/2024 through 06/30/2025 Periods: 0 through 15 Library Special Assessment Fund215 Account Number Adjusted Appropriation Expenditures Year-to-date Expenditures Year-to-date Encumbrances Balance Prct Used 215-51-11001-9368 Library-Databases (Continued) 2,124.65 4/14/2025 ap_invoice IN 506969030 215Line Description: STREAMING SERVICE FY25 (HOOPLA Document Description : LIB - CUST #: 2000015225 Vendor: 32615 MIDWEST TAPE, LLC Check # 374624 2,058.31 5/14/2025 ap_invoice IN 507110689 215Line Description: STREAMING SERVICE FY25 (HOOPLA Document Description : LIB - CUST #: 2000015225 Vendor: 32615 MIDWEST TAPE, LLC Check # 375156 470.00 5/28/2025 ap_invoice IN 8551 215Line Description: ANNUAL LIBKI FEE Document Description : LIB - SAN RAFAEL PUBLIC LIBRARY Vendor: 35996 BYWATER SOLUTIONS, LLC Check # 375329 2,347.98 6/12/2025 ap_invoice IN 507257302 215Line Description: co#1 - add'l $1,500.00~ Document Description : LIB - CUST #: 2000015225 Vendor: 32615 MIDWEST TAPE, LLC Check # 375695 19,903.09 6/12/2025 ap_invoice IN 02883CO25182155 215Line Description: Reduce $54,000.00~ Document Description : LIB - CUST #: 2883-0008 Vendor: 28436 OVERDRIVE, INC. Check # 375718 2,039.99 6/30/2025 ap_invoice IN 507397365 215Line Description: co#1 - add'l $1,500.00~ Document Description : LIB - CUST #: 2000015225 Vendor: 32615 MIDWEST TAPE, LLC Check # 376214 48,316.03 48,316.03 50.86215-51-11001-9368 Library-Databases 0.00 46,683.97 95,000.00 50.86 48,316.03 48,316.03 0.00 46,683.97 95,000.00Total Library-Databases 215-9751 Capital Imp -Special Projects - Const 0.00 0.00 0.00 0.00 0.00 0.00Total Capital Imp -Special Projects - Const 44.04 356,291.39 356,291.39 0.00 452,679.61 808,971.00Total Library Special Assessment Fund 27Page: Measure D 75 10/21/2025 CITY OF SAN RAFAEL 28 11:08AM Page:expdetl.rpt Expenditure Detail Report 07/01/2024 through 06/30/2025 Periods: 0 through 15 Grand Total 356,291.39 356,291.39 44.04 0.00 452,679.61 808,971.00 28Page: Measure D 76 Kate Colin, Mayor • Eli Hill, Vice Mayor • Maribeth Bushey, Councilmember • Rachel Kertz, Councilmember • Maika Llorens Gulati, Councilmember Measure G 77 City of San Rafael Voter-Approved Tax Oversight Committee (VATOC) Summary Financials Measure G Cannabis Tax Cannabis Business Operations Tax FY 2023-24 Audited FY 2024-25 Budget FY 2024-25 Unaudited FY 2025-26 Budget Revenues Interest Income 22,189 44,627 37,983 32,199 Cannabis Tax 215,231 225,000 132,716 110,000 Total Revenues 237,420 269,627 170,698 142,199 Expenditures Personnel 117,023 160,386 157,005 135,373 Non-Personnel 10,000 10,128 10,000 Total Expenditures 117,023 170,386 167,133 145,373 Transfers Out SAFE Team 233,945 700,000 151,129 550,000 Total Transfers Out 233,945 700,000 151,129 550,000 Beginning Fund Balance 1,150,737 1,037,189 1,037,189 889,625 Ending Fund Balance 1,037,189 436,430 889,625 336,452 https://cityofsanrafael.sharepoint.com/sites/Finance/Shared Documents/General/Accounting and Budgeting/Committees/Voter-Approved Tax Oversight Committee/Reports and Attachments - Oct 27, 2025/Packet/6.b(i) Summary Fund 216_Cannabis Tracking78 Amount Hours 15,730.79 2,738.30 166.79 231.77 374.75 7,362.00 179.87 1,606.21 15.22 28,405.70 21,546.00 420.00 2,760.29 308.28 239.07 7,794.10 179.95 2,199.83 15.12 35,462.64 27,152.53 0.01 4,507.64 381.40 301.38 11,116.29 From 7/1/2024 Through 6/30/2025 Account #Employee # Employee Name Employee: 3998 Fund: 216 - Measure G - Cannabis pyLaborDist Labor Distribution Report Page: 1 10/14/2025 11:51:16AM CITY OF SAN RAFAEL E 216-10-41001-8111 - Classified Personnel 10% ACCOUNTING MANAGER 194.88 E 216-10-41001-8321 - Group Life/Health Insurance E 216-10-41001-8322 - Deferred Compensation Benefit E 216-10-41001-8324 - Medicare Tax E 216-10-41001-8325 - Internal Service Chgs-WorkersComp E 216-10-41001-8326 - Retirement E 216-10-41001-8328 - Internal Service Chgs-Dental Insurance E 216-10-41001-8331 - Internal Service-Chgs-Leave Payout E 216-10-41001-8332 - Vision Plan Fund: 216 194.88 Employee: 3998 194.8828,405.70 Employee: 7174 Fund: 216 - Measure G - Cannabis E 216-10-41001-8111 - Classified Personnel 10% FINANCE DIRECTOR 195.12 E 216-10-41001-8157 - Automobile Allowance-Non Compesable E 216-10-41001-8321 - Group Life/Health Insurance E 216-10-41001-8324 - Medicare Tax E 216-10-41001-8325 - Internal Service Chgs-WorkersComp E 216-10-41001-8326 - Retirement E 216-10-41001-8328 - Internal Service Chgs-Dental Insurance E 216-10-41001-8331 - Internal Service-Chgs-Leave Payout Emp Home Dept: 101Employee: 7341 Fund: 216 - Measure G - Cannabis E 216-10-41001-8332 - Vision Plan Fund: 216 195.12 Employee: 7174 195.1235,462.64 E 216-16-62001-8111 - Classified Personnel 20%ASST COM & ECON DEV DIRECTOR 266.00 E 216-16-62001-8116 - Insurance Pay-Back E 216-16-62001-8321 - Group Life/Health Insurance E 216-16-62001-8324 - Medicare Tax E 216-16-62001-8325 - Internal Service Chgs-WorkersComp E 216-16-62001-8326 - Retirement 79 Amount Hours From 7/1/2024 Through 6/30/2025 Account #Employee # Employee Name pyLaborDist Labor Distribution Report Page: 1 10/14/2025 11:51:16AM CITY OF SAN RAFAEL 224.85 2,885.44 20.25 46,589.79 491.62 400.75 16,270.89 4,349.01 726.52 1,250.40 944.96 146.00 2,870.15 346.90 2,031.98 14,746.45 179.83 1,702.10 6.27 46,463.83 156,921.96 E 216-16-62001-8328 - Internal Service Chgs-Dental Insurance E 216-16-62001-8331 - Internal Service-Chgs-Leave Payout E 216-16-62001-8332 - Vision Plan Fund: 216 266.00 Employee: 7341 266.0046,589.79 Emp Home Dept: 200Employee: 4979 Fund: 216 - Measure G - Cannabis E 216-31-41001-8101 - Shift Differential 10% POLICE PATROL 184.90 E 216-31-41001-8109 - Light/Modified Duty Pay 5.00 E 216-31-41001-8111 - Classified Personnel 203.08 E 216-31-41001-8324 - Medicare Tax E 216-31-41001-8325 - Internal Service Chgs-WorkersComp E 216-31-41001-8326 - Retirement E 216-31-41001-8328 - Internal Service Chgs-Dental Insurance E 216-31-41001-8331 - Internal Service-Chgs-Leave Payout E 216-31-41001-8113 - Overtime Pay 29.46 E 216-31-41001-8332 - Vision Plan E 216-31-41001-8114 - Holiday Pay 8.00 E 216-31-41001-8115 - Education Incentive Pay E 216-31-41001-8122 - Specialty Pay E 216-31-41001-8127 - Uniform Allowance E 216-31-41001-8321 - Group Life/Health Insurance Grand Total : 1,086.44 Fund: 216 430.44 Employee: 4979 430.4446,463.83 80 10/21/2025 CITY OF SAN RAFAEL 1 11:21AM Page:expdetl.rpt Expenditure Detail Report 07/01/2024 through 06/30/2025 Periods: 0 through 15 Measure G - Cannabis216 Account Number Adjusted Appropriation Expenditures Year-to-date Expenditures Year-to-date Encumbrances Balance Prct Used 216-9270 Contractual Services 216-16-62001-9270 Contractual Services 0.00 0.00 10,000.00 0.00 10,000.00 0.00 7,056.00 9/13/2024 ap_invoice IN 118283COSsanraf 216Line Description: 2024-25 CO-STAR REAL ESTATE SE Document Description : 2024-25 CO-STAR REAL ESTATE SERVICE COST Vendor: 37167 JOINT VENTURE SILICON Check # 370843 7,056.00 7,056.00 70.56216-16-62001-9270 Contractual Services 0.00 2,944.00 10,000.00 70.56 7,056.00 7,056.00 0.00 2,944.00 10,000.00Total Contractual Services 216-9555 Software Licensing 216-16-62001-9555 Software Licensing 0.00 0.00 0.00 0.00 0.00 0.00 3,072.00 12/31/2024 ap_invoice IN SIN045401 216Line Description: ANNUAL USE FEE 12/01/2024 TO 1 Document Description : SOFTWARE RENEWAL 12/01/24 - 11/30/25 Vendor: 15296 HDL SOFTWARE, LLC Check # 372712 3,072.00 3,072.00 0.00216-16-62001-9555 Software Licensing 0.00 -3,072.00 0.00 0.00 3,072.00 3,072.00 0.00 -3,072.00 0.00Total Software Licensing 216-9999 OperatingTransfer Out 216-16-62001-9999 OperatingTransfer Out 0.00 0.00 700,000.00 0.00 700,000.00 0.00 58,333.37 7/31/2024 aje GJ tranfers 216Line Description: To GF 001-99-11101-7999 Document Description : INTERNAL SERV CHRGES - MONTHLY TRANSFERS 58,333.33 8/31/2024 aje GJ tranfers 216Line Description: To GF 001-99-11101-7999 Document Description : INTERNAL SERV CHRGES - MONTHLY TRANSFERS -116,666.70 9/30/2024 aje GJ 15692 216Line Description: Correct 216 transfer out Document Description : RECLASS ENTRIES FOR VARIOUS DEPARTMENTS 151,128.82 6/30/2025 aje GJ 15817 216Line Description: To SAFE Team Document Description : TO TRANSFER CANNABIS FUNDS FOR SAFE TEAM 151,128.82 151,128.82 21.59216-16-62001-9999 OperatingTransfer Out 0.00 548,871.18 700,000.00 21.59 151,128.82 151,128.82 0.00 548,871.18 700,000.00Total OperatingTransfer Out 22.71 161,256.82 161,256.82 0.00 548,743.18 710,000.00Total Measure G - Cannabis 1Page: Measure G 81 10/21/2025 CITY OF SAN RAFAEL 2 11:21AM Page:expdetl.rpt Expenditure Detail Report 07/01/2024 through 06/30/2025 Periods: 0 through 15 Grand Total 161,256.82 161,256.82 22.71 0.00 548,743.18 710,000.00 2Page: Measure G 82 Kate Colin, Mayor • Eli Hill, Vice Mayor • Maribeth Bushey, Councilmember • Rachel Kertz, Councilmember • Maika Llorens Gulati, Councilmember Measure E 83 City of San Rafael Voter-Approved Tax Oversight Committee (VATOC) Summary Financials Measure E General Tax Three-Quarter Cent Transactions and Use Tax One Quarter Cent Allocated to Essential Facilities FY 2023-24 Audited FY 2024-25 Budget FY 2024-25 unaudited FY 2025-26 Budget Revenues Interest Income 68,832 126,995 106,402 Reimbursements 1,639 Total Revenues 70,471 - 126,995 106,402 Expenditures Measure E- Fire Station 54 Construction 308,964 - 341,953 Measure E- Fire Station 55 Construction 202,763 - 285,000 Repurposing of Former City Hall PD 15,842 - Public Safety-Post Construction 10,328 102,370 City Manager Office Renovation 42,185 3,600 Other - 883,450 11,352 880,000 Total Expenditures 580,082 883,450 744,275 880,000 Operating Deficit (509,612) (883,450) (617,280) (773,598) Transfers In Measure E Allocation 384,188 353,500 353,500 290,417 Total Transfers in 384,188 353,500 353,500 290,417 Beginning Fund Balance 3,718,016 3,592,592 3,592,592 3,328,812 Ending Fund Balance 3,592,592 3,062,642 3,328,812 2,845,631 Transfer in reconciliation Total Measure E Tax Received 14,739,752 Quarter-cent Portion 4,913,251 Debt Service - Principal (2,645,000) 001-10-11107-9611 Debt Service - Interest (1,841,500) 001-10-11107-9621 Net Transfer 426,751 Note: Transfer of additonal $73,250.62 performed in FY26 https://cityofsanrafael.sharepoint.com/sites/Finance/Shared Documents/General/Accounting and Budgeting/Committees/Voter-Approved Tax Oversight Committee/Reports and Attachments - Oct 27, 2025/Packet/6.c(i) Summary Fund 420_Measure E-TUT-Safety Set Aside84 paTran Project Expense Transaction Detail Report Page: 1 10/16/2025 10:51AM CITY OF SAN RAFAEL 7/1/2024 through 6/30/2025 Project #11394 Measure E- Fire Station 54 Construction Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate Element #01 Design Scheduling services - For the E 420-44-99005-9751 9,422.75 9,422.758/30/2024 22107004-015 36625 SWINERTON MANAGEMENT Check: 370681 9/6/2024 Element Total:01 Design 0.00 0.00 0.00 9,422.75 9,422.75 Element #02 Construction Est $3.4mil Fire Station 54 & 55 E 420-44-99005-9751 9,420.00 9,420.008/30/2024 4496 23167 MCINERNEY & DILLON,Check: 370606 9/6/2024 Fire Station 54 &55 E 420-44-99005-9751 5,560.00 5,560.008/30/2024 4575 23167 MCINERNEY & DILLON,Check: 370606 9/6/2024 Fire station 54 & 55 E 420-44-99005-9751 480.00 480.009/30/2024 4670 23167 MCINERNEY & DILLON,Check: 371173 10/3/2024 Fire Station 54 & 55. Phone ca E 420-44-99005-9751 135.00 135.0010/15/2024 4881 23167 MCINERNEY & DILLON,Check: 371436 10/22/2024 11394-02 - Fire Station 54 E 420-44-99005-9751 285,000.00 285,000.0011/27/2024 FINAL 36030 WICKMAN DEVELOPMENT Check: 372257 12/5/2024 11394 - Fire Station 54 Perime E 420-44-99005-9751 24,489.00 24,489.003/28/2025 6899 35467 CRUSADER FENCE COMPANY, LLC Check: 374193 4/3/2025 CO#1 - $7,446.00 - Scope of Wo E 420-44-99005-9751 6,996.00 6,996.003/28/2025 6899 35467 CRUSADER FENCE COMPANY, LLC Check: 374193 4/3/2025 CO#1 - $7,446.00 - Scope of Wo E 420-44-99005-9751 450.00 450.003/28/2025 6990 35467 CRUSADER FENCE COMPANY, LLC Check: 374193 4/3/2025 Element Total:02 Construction Est $3.4mil 0.00 0.00 0.00 332,530.00 332,530.00 Project Total:11394 Measure E- Fire Station 54 Construction 0.00 0.00 0.00 341,952.75 341,952.75 1Page:85 paTran Project Expense Transaction Detail Report Page: 2 10/16/2025 10:51AM CITY OF SAN RAFAEL 7/1/2024 through 6/30/2025 Project #11395 Measure E- Fire Station 55 Construction Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate Element #02 Construction Est $3.3mil 11395-02 - Fire Station 55 E 420-44-99005-9751 285,000.00 285,000.0011/27/2024 FINAL 36030 WICKMAN DEVELOPMENT Check: 372257 12/5/2024 Element Total:02 Construction Est $3.3mil 0.00 0.00 0.00 285,000.00 285,000.00 Project Total:11395 Measure E- Fire Station 55 Construction 0.00 0.00 0.00 285,000.00 285,000.00 2Page:86 paTran Project Expense Transaction Detail Report Page: 3 10/16/2025 10:51AM CITY OF SAN RAFAEL 7/1/2024 through 6/30/2025 Project #11398 Public Safety-Post Construction Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate Element #07 Non-Personnel (sup. & svc.) 11398-07;~E 420-44-99005-9270 11,300.00 11,300.009/30/2024 6196 37887 HETNET WIRELESS, LLC Check: 371129 10/3/2024 11398-07 - PSC ERRCS Das Condu E 420-44-99005-9270 10,424.18 10,424.1811/15/2024 475179 29335 DC ELECTRIC GROUP INC.Check: 371873 11/20/2024 11398-07;~E 420-44-99005-9270 13,300.00 13,300.0011/15/2024 6329 37887 HETNET WIRELESS, LLC Check: 371910 11/20/2024 11398 - PSC ERCES Upgrades~ E 420-44-99005-9270 67,346.07 67,346.0712/31/2024 W63708 36201 LINX WIRELESS Check: 372732 1/8/2025 Element Total:07 Non-Personnel (sup. & svc.) 0.00 0.00 0.00 102,370.25 102,370.25 Project Total:11398 Public Safety-Post Construction 0.00 0.00 0.00 102,370.25 102,370.25 3Page:87 paTran Project Expense Transaction Detail Report Page: 4 10/16/2025 10:51AM CITY OF SAN RAFAEL 7/1/2024 through 6/30/2025 Project #11442 City Manager's Office Renovation Hours Labor Benefits Other TotalAccount #DescriptionReferenceDate Element #01 Design $15k City Hall - Double door replac E 420-44-99005-9751 3,600.00 3,600.007/31/2024 37030B 34187 LOVING CAMPOS ASSOCIATES,Check: 370086 8/8/2024 Element Total:01 Design $15k 0.00 0.00 0.00 3,600.00 3,600.00 Project Total:11442 City Manager's Office Renovation 0.00 0.00 0.00 3,600.00 3,600.00 GRAND TOTAL: 0.00 0.00 0.00 732,923.00 732,923.00 4Page:88 Kate Colin, Mayor • Eli Hill, Vice Mayor • Maribeth Bushey, Councilmember • Rachel Kertz, Councilmember • Maika Llorens Gulati, Councilmember Measure R 89 City of San Rafael Voter-Approved Tax Oversight Committee (VATOC) Summary Financials Measure R General Tax Quarter-Cent Transactions and Use Tax FY 2023-24 Audited FY 2024-25 Budget FY 2024-25 Unaudited FY 2025-26 Budget Revenues 4,802,175 4,840,000 4,865,497 4,870,000 https://cityofsanrafael.sharepoint.com/sites/Finance/Shared Documents/General/Accounting and Budgeting/Committees/Voter- Approved Tax Oversight Committee/Reports and Attachments - Oct 27, 2025/Packet/6.d(i) Summary Measure R General Tax90 Kate Colin, Mayor • Eli Hill, Vice Mayor • Maribeth Bushey, Councilmember • Rachel Kertz, Councilmember • Maika Llorens Gulati, Councilmember Measure P 91 Measure P Main Library and Community Center Special Tax Parcel Tax FY 2025-26 Budget Revenues Main Library and Community Center Special Tax 6,320,000 Total Revenues 6,320,000 Expenditures Operating 125,000 Capital 1,500,000 Total Expenditures 1,625,000 Beginning Fund Balance - Ending Fund Balance 4,695,000 Refer to pages xx,xxx,xxx,xxx, of the City of San Rafael FY24-25 Annual Financial Report 92