Public Safety Sales Tax Oversight Committee Agenda
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Memo to: |
Manteca Public Safety Sales Tax Oversight Committee |
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From: |
Matthew Boring, Director of Finance |
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Prepared by: |
Juliana Whorton, Senior Budget Analyst |
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Date: |
October 22, 2026 |
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Subject: |
Financial Update |
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Receive and file a financial status report on the Measure M - Public Safety Sales Tax.
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Background:
Measure M, the Gang and Drug Prevention, 9-1-1 Emergency and Public Safety Improvement Transactions and Use Tax, supports public safety services in Manteca and was passed by Manteca voters in November 2006. The Public Safety Sales Tax Oversight Committee reviews how the revenue is spent to confirm that expenditures follow the Police and Fire Expenditure Plan.
Fiscal Year 2025-26 results: Unaudited revenue was $10.7 million and unaudited expenditures were $11.1 million. Police salaries and benefits totaled $5.3 million, and Fire salaries and benefits totaled $5.5 million.
Current budget and reserves: The financial statement presents the amended FY 2026-27 budget and year-to-date activity through September 29, 2026. Figures are unaudited. Under the amended budget, the projected ending fund balance is $4.43 million, approximately $1.50 million above the $2.93 million reserve requirement, before mid-year adjustments. MOU-related adjustments are expected to be presented to the City Council during the mid-year budget process. Expenditures are also under review and may come in below budget. These changes may affect the projected ending fund balance and whether the 25% reserve requirement is met in FY 2026-27. Updated projections will be provided at the next Oversight Committee meeting.
Five-year outlook: The forecast estimates revenue and spending through Fiscal Year 2030-31 using conservative revenue growth and ongoing expenditure assumptions.
COPS grant funding: The attached table shows expected contributions over the next two years and the related effect on the General Fund, Measure M, and Police Grants.
The attachments include the financial statement and charts showing revenue, expenditures, and reserve trends, along with the five-year forecast and COPS grant funding table.
Fiscal Impact:
There is no fiscal impact with this item.
Documents Attached:
1. Attachment 1 - Financial Statement and Trends
2. Attachment 2 - Five-Year Forecast
3. Attachment 3 - COPS Grant Funding Table
4. Attachment 4 - Presentation