HomeMy WebLinkAboutLib Sp. Library Parcel ReportAgenda Item No: 3. g
Meeting Date: December 15, 2014
Department: Library
Prepared by: Sarah Houghton, Library Director City Manager Approva�
SUBJECT: Special Library Parcel Tax Committee's annual report
RECOMMENDATION: Staff recommends that the City Council accept the 2014 Special Librery Parcel
Tax Committee's annual report on the expenditures of the Special Library Parcel Tax funds.
BACKGROUND: The Committee was appointed after the passage ofthe Special Library Services Parcel
Tax adopted by Measure C on June 8, 2010. The Committee's sole purpose is to ensure the monies have
been expended inaccordance with the authorized purposes ofMeasure C.
ANALYSIS, The Committee's 2014 report states that it believes this past Fiscal Year 2013/2014
evidenced anappropriate expenditure ofMeasure Cfunds. ^
One point offurther explication regarding the Committee's report. The end ofthe second paragraph
states "The capital reserve (set aside) was $626.488ascf8/3O/14.°Per information from the Finance
Department, the capital reserve (set aside) was $541.1S5(unchanged from the end ofthe previous fiscal
year) and anadditional $85.291\ainthe fund balance asnf6K3O/14,
FISCAL IMPACT: There is no fiscal impact from the acceptance of this report,
*PTIONS: Staff recommends Option 1.
Option 1: City Council accepts the 2014 Special Library Parcel Tax Committee's annual report.
Option 2: City Council does not acceQt the 2014 SQecial Library Parcel Tax Committee's annual regort.
Encls. 2014 Special Library Parcel Tax Committee's annual report
FOR CITY CLERK ONLY
Council Meeting: 14bellLj
Disposition:
City of San Rafael—Special Library Parcel Tax Committee Report 2014
The Committee's sole function shall be to review expenditures of the
revenues from the Special Library Services Parcel Tax adopted by Measure C on
June 8, 2010 to ensure the monies have been expended in accordance with the
authorized purposes of Measure C. In short, the Committee believes this past Fiscal
Year 2013/2014 evidenced an appropriate expenditure of Measure C funds.
Towards this end, the Committee has reviewed the Library Budget for•
2013/2014 and also for 2014/2015. Measure C revenue during 2013/2014 was
$874,762, and it is projected to be $875,850 for Fiscal Year 2014-2015. With
respect to expenditures, the Committee believes Measure C actual expenditures for
2013/2014 were appropriate. For instance, regular hire salaries closed at the end
of the fiscal year as underspent by six percent due to three short-term vacancies
(one Adult Set -vices Librarian and two Library Assistants. All vacancies have now
been filled). The library did overspend extra hire staff pay by eight percent to pay
for extra staff pay to cover these vacancies, but such Measure C money expenditure
appears to have been appropriate and reasonably necessary. The capital reserve
(set aside) was $626,488 as of 6130114. The monies in excess of the agreed-upon
set aside of $500,000 should be used in accordance with the dictates of Measure C,
such as materials, outreach, to schools, and staff training.
The committee notes that Measure C appears to have helped keep the Library
in an operational state it most certainly would not otherwise find itself in: The
Library has significantly increased hours of operation since passage of Measure C,
circulation has increased substantially since the passage of Measure C, and all
estimated 351,000 people visited the San Rafael library during the past fiscal year.
Measure C funds are seen as an integral and important part of the continuing vitality,
of the San Rafael library.
Another task of the Committee is to ensure that the Library maintains its
share of the City's General Fund, The committee concluded, in accordance with the
intent of the resolution, the Library continues to maintain its appropriate share.
The text of Measure C states that "the parcel tax would augment the capacity,
of the City of San Rafael to provide quality library services to its residents, over and
above the proportional amount of the City's general fund currently allocated to the
Library." This was to ensure that the City would not cut general funds to the Library
because there was another source of funds. The City Attorney has ruled that the
proportion refers to the 2009-10 Fiscal Year, the year in which the measure was
written and sent to the voters.
The Library's share of the 2009-10 General Fund Actual Expenditures was
4.41%. This therefore became, and remains, a part of this committee's analysis.
Notably, in years of Fiscal Year deficit, the Committee determined that the best
methodology to determine "proportionality" was to calculate the percent of the
Fiscal Year Deficit that was ameliorated by Library cuts. Through the first three
*fiscal years, the Library's share of the deficits (excluding value of furloughs and
compensation reductions) was 2.76 percent, less than its share of the General Fund.
In fiscal year 2013/2014, the Library's share of the General Fund Budget,
including provisions for planned facilities maintenance, was approximately 4.7
percent, an appropriate percentage when compared with the original 2009-2010
percentage, This helps this Committee to affirm and confirm that the financial
circumstance of Measure C during 2013/2014 was appropriate when taking
perspective of the Library's overall budget for that Fiscal Year. For the 2014/2015
fiscal year, the Library's share of the General Fund Budget is anticipated to be an
appropriate percentage at about 4.48 percent, which the Committee hopes is
sustained.
Meeting Date: 12/15/2014
AGENDA ITEM
CITY COUNCIL: x
SUCCESSOR AGENCY:
PLEASE CHECK ONE:
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NEW EMPLOYEE INTRODUCTION: STUDY SESSION:
CLOSED SESSION: CONSENT CALENDAR: x
SPECIAL PRESENTATION: PUBLIC HEARING:
OTHER AGENDA ITEMS:
RECOMMENDATION: I Accept staff report
SEND AGENDAS & STAFF REPORTS TO:
Name, Address, Telephone # e-mail Address (orefe
Author: Sarah Houghton
Title: Director, San Rafael Public Library
Dept. Director: Sarah Houghton
U:',,City Councit'Routing Slip -Staff Report -1 41214 -Special Library Parcel Tax Committee Annual Report.doc