HomeMy WebLinkAboutFin Annual Measure E TUT Oversight Committee Report____________________________________________________________________________________
FOR CITY CLERK ONLY
Council Meeting: December 21, 2020
Disposition: Accepted report
Agenda Item No: 5.d
Meeting Date: December 21, 2020
SAN RAFAEL CITY COUNCIL AGENDA REPORT
Department: Finance
Prepared by: Nadine Atieh Hade,
Finance Director
City Manager Approval: ______________
TOPIC: ANNUAL MEASURE E TUT OVERSIGHT COMMITTEE REPORT
SUBJECT: MEASURE E TRANSACTIONS AND USE TAX OVERSIGHT COMMITTEE REPORT FOR FISCAL YEAR 2019-2020
RECOMMENDATION: ACCEPT REPORT
BACKGROUND: On August 5, 2013, the San Rafael City Council passed Ordinance No. 1913,
establishing a new Transactions and Use Tax (TUT) subject to voter approval. On November
5, 2013, San Rafael voters approved Measure E. This twenty-year San Rafael three-quarter
percent TUT became effective April 1, 2014, and supplanted the former Measure S one-half
percent TUT, which had been in effect since April 1, 2006, and was originally scheduled to
terminate on March 31, 2016.
Similar to the previous (Measure S) TUT, the enabling TUT ordinance for Measure E called for
the creation of an independent oversight committee to review the collection and expenditure of
this tax revenue. This committee was established on April 7, 2014 by City Council Resolution
No. 13704 which also set forth the roles, responsibilities and duties of the committee. On October
6, 2014, the City Council appointed five members of the public to the committee. The current
members are:
•Jacqueline Schmidt - December 1, 2018 to November 30, 2022
•Larry Luckham - December 1, 2018 to November 30, 2022
•Gladys Gilliland - December 1, 2016 to November 30, 2020
•Cyr Miller - December 1, 2016 to November 30, 2020
•John Erdmann - December 1, 2016 to November 30, 2020
The purpose of this report is to present and recommend acceptance of the Measure E TUT
Oversight Committee report of November 30, 2020 (Exhibit A).
SAN RAFAEL CITY COUNCIL AGENDA REPORT / Page: 2
ANALYSIS: The Measure E Oversight Committee met virtually on November 30, 2020, to
review the actual Measure E TUT revenues and expenditures for fiscal year 2019-2020.
Staff reported that during the fiscal year 2019-2020, $25,828,967 of Measure E TUT proceeds
were expended. Per direction from City Council given to Staff in early 2014 which was to set
aside one-quarter percent provided by Measure E to begin to address the aging essential
facilities, $4,060,594 was assigned to the Public Safety Facilities Fund this fiscal year. These
funds were added to $25,697,971 of bond proceeds. Interest income of $599,666 and
reimbursements from the County of Marin of $130,996 for Fire Station 57 supplemented the
City’s funds dedicated to the active public safety facilities projects.
The Measure E TUT Oversight Committee’s report provides the Committee’s conclusions that
Measure E TUT revenues received during fiscal year 2019-2020, the seventh year in which that
TUT was in effect, were “properly allocated in accordance with Measure E and approved
guidelines.”
FISCAL IMPACT: There is no fiscal impact associated with the acceptance of the Measure E
TUT Oversight Committee report.
RECOMMENDED ACTION: Accept the Measure E Transactions and Use Tax Oversight
Committee Report for Fiscal Year 2019-2020.
ATTACHMENT:
Exhibit A: Measure E Oversight Committee Report
City of San Rafael
Measure E Oversight Committee Report
November 30, 2020
The City of San Rafael Measure E Oversight Committee met on November 30, 2020 and
received a detailed report from the City of San Rafael Finance Director, Nadine Atieh Hade on
the receipt and expenditure of funds during the fiscal year July 1, 2019 to June 30, 2020
pursuant to voter approved Measure E (San Rafael Ordinance 1913).
The Measure E 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 Measure E Oversight Committee finds that these funds were properl y
allocated in accordance with the Measure and approved guidelines.
The Committee would like to commend the City Council and the Finance and Public Works
Departments for their excellent fiscal and project management during the COVID emergency, as
well as all City staff who have cooperated and worked so hard under difficult circumstances.
Respectfully Submitted:
_Approved via email 12/1/2020
___________________________
Jacqueline Schmidt
_________________________
Larry Luckham
_Approved via email 12/7/2020
________________________
John Erdmann
_Approved via email 12/8/2020
_______________________
Gladys Gilliland
_Approved via email 12/7/2020
________________________
Cyr Miller