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HomeMy WebLinkAboutResolution 15496 (Voter-Approved Tax Oversight Committee Annual Report & Bylaws Amendment)RESOLUTION NO. 15496 RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAFAEL AMENDING THE BYLAWS OF THE VOTER-APPROVED TAX OVERSIGHT COMMITTEE ESTABLISHED BY RESOLUTION NO. 15118, ADOPTED ON SEPTEMBER 6, 2022 WHEREAS, the Voter-Approved Tax Oversight Committee was established by the City Council through adoption of Resolution 15118, adopted on September 6, 20233; and WHERAS, Resolution 15118 also adopted bylaws of the Voter-Approved Oversight Committee, including its responsibilities and duties; and, WHEREAS, among the responsibilities and duties of the Voter-Approved Tax Oversight Committee is a provision that required the Committee to “review annual reports prepared by the Finance Department that track the receipt and spending of each Measure’s tax funds; and, WHEREAS, the Voter-Approved Tax Oversight Committee, through its Annual Reports to the City Council, has identified the challenge in reviewing the expenditure of general tax revenues that are deposited and expended through the City’s General Fund; and, WHEREAS, in its review of the Voter-Approved Tax Oversight Committee’s Annual Report for the 2023-24 fiscal year the City Council’s Finance Subcommittee suggested that the Committee consider recommending language revisions to the bylaws to clarify the oversight role as it relates to general tax revenues; and WHEREAS, at their meeting of December 11, 2025 the Voter-Approved Tax Oversight Committee adopted its Annual Report for the 2024-25 fiscal year, which included proposed revisions to section 1.2.3 of its bylaws to provide this clarification; and, WHEREAS the Voter-Approved Tax Oversight Committee’s Annual Report for fiscal year 2024-25 has been transmitted to the City Council via the agenda for the meeting of January 20, 2026 to include the recommended revision to the Committee’s bylaws. NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of San Rafael hereby adopts the amended bylaws of the Voter-Approved Tax Oversight Committee, as specifically delineated in Exhibit “A” attached hereto and incorporated herein. I, LINDSY 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 20th day of January 2026, 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 EXHIBT “A” 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: 1.3 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: 1.3.1 Understand allowable expenses of each existing Measure’s tax funds (as identified in the enacting Municipal Ordinance) 1.3.2 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. 1.3.3 Review annual reports prepared by the City’s Finance Department that track a) the receipt of each Measure’s tax revenues, b) the expenditure of funds for each special tax measure, and c) any funds from general tax measures that are specifically earmarked by the City Council for a particular purpose through the annual budget process. 1.3.4 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. 1.3.5 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. EXHIBT “A” Voter Approved Tax Oversight Committee Bylaws Page 2 of 2 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. 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.