MEETING DATE:
November 12, 2024
SUBJECT:
Title
RESOLUTION NO. 2024-9376 - ESTABLISH THE MEASURE Q CITIZENS’ OVERSIGHT COMMITTEE AND ADOPTING ITS BYLAWS
Body
Recommendation
Recommendation
APPROVE resolution establishing the Measure Q Citizens’ Oversight Committee and adopting its bylaws
Body
Board or Commission Action
Not Applicable
Relevant Council Strategic Theme
Good Governance
Relevant Department Goal
Good Governance
Executive Summary
The City approved for placement on the November 5,, 2024 ballot an ordinance imposing a sales tax and requiring the City to establish an oversight committee to monitor the use and accounting of the tax funds. Based on the preliminary election results, the ballot measure has passed. Accordingly, City staff is bringing forward a resolution to establish the oversight committee, and its bylaws.
Discussion
On July 9, 2024, the City Council adopted Resolution No. 2024-9322 placing a measure on the ballot for the November 5, 2024 General Municipal Election to add Chapter 3.22 to the San Marcos Municipal Code, establishing a temporary one percent sales tax (the “Ordinance”). The measure was designated by the San Diego County Registrar of Voters as “Measure Q.”
The Ordinance provided that it would become effective if approved by a majority of City voters voting in the election. Based on the preliminary election results, it appears that Measure Q has passed. The Council will be asked to certify the election results in December. Measure Q will be deemed adopted when the City Council certifies the results of the election and will take effect ten days thereafter.
Section 3.22.110 of the Ordinance provides that, prior to the Operative Date of the new tax (April 1, 2025), the City Council shall: (a) adopt a resolution establishing the composition of a committee of no more than three members of the community to review and biennially report on the revenue and expenditure of the tax funds; (b) define the scope of the committee's responsibilities; and (c) appoint at least a quorum of the members of the committee.
The resolution presented to the City Council with this item establishes the “Measure Q Citizens’ Oversight Committee” (“COC”) and approves its bylaws. The resolution and bylaws generally provide:
1. The purpose of the COC is to:
a. Serve in an advisory capacity to guide the expenditure of the funds throughout the life of Measure Q through the review of the spending plan and budget as part of the City’s annual budget process.
b. Annually review the Independent Auditors' Report and compliance on revenues and expenditures and the Measure Q Spending Plan. After conducting such review, the COC shall report to the City Council, as part of the City’s annual budget process, regarding its findings and recommendations.
c. Conduct at least two (2) open public meetings per year, properly noticed and posted agendas, and reports and minutes pursuant to the Brown Act.
d. Make a finding prior to any future renewal of the tax measure that, in the absence of extenuating circumstances, funds have been expended on improved infrastructure
2. The COC shall be comprised of three members of the community, who shall be qualified electors of the City and shall not be elected officials or current City employees.
3. It is highly desirable, but not required, that COC members have professional experience in accounting, finance, engineering, or related discipline (including construction), and/or own or manage a business located in San Marcos.
4. COC members shall be appointed by a majority of the City Council and shall be seated by April 1, 2025 for unlimited three-year terms, with one of the initial members serving a two-year term in order to stagger the terms. The COC shall automatically dissolve once all Measure Q revenues have been collected, expended, and accounted for, and that the COC shall have fulfilled all of its responsibilities with respect thereto. This is estimated to be on or about December 31, 2035.
5. Consist of three members of the community, appointed by a majority vote of the City Council.
6. Public meeting requirements, officers duties, and meeting rules of decorum and scheduling.
If the resolution is adopted, staff will move forward with soliciting applications for COC members appointments and will present those of eligible applicants to the City Council for consideration.
Environmental Review
This action does not constitute a “project” as defined under Section 15378 of the California Environmental Quality Act Guidelines (California Code of Regulations, Title 14, Division 6, Chapter 3, Sections 15000 - 15387), and is therefore not subject to environmental review pursuant to Guidelines Section 15060(c)(3).
Fiscal Impact
It is anticipated that the time and resources required to establish the COC can be handled in the regular course of business. Thus, there is no anticipated fiscal impact associated with this action.
Attachment(s)
rESOLUTION
Prepared by: Jill D.S. Maland, Assistant City Attorney
Reviewed by: Helen Peak, City Attorney
Approved by: Michelle Bender, City Manager