Citizens Oversight Committee Agenda
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Memo to: |
Citizens Oversight Committee |
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From: |
Matthew Boring, Finance Director |
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Prepared by: |
Lana McBroom, Budget Manager |
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Date: |
May 27, 2026 |
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Subject: |
Measure Q Financial Update |
Recommendation:
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Receive and file a financial status report on Measure Q sales tax revenues and expenditures.
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Background:
Measure Q is the City of Manteca’s ¾-cent transactions and use tax approved by voters in November 2024, with collections beginning April 1, 2025. Since implementation, revenues have been strong and consistent, reflecting stable local economic activity.
In Fiscal Year 2024-25, represented the first three months of Measure Q collections. During that period, Measure Q generated approximately $3.69 million in revenue, while expenditures totaled approximately $3,200, primarily related to administrative implementation costs.
Fiscal Year 2025-26 represents the first full year of Measure Q collections. As of May 14, 2026, Measure Q revenues total approximately $10.35 million, or 74% of the amended revenue budget. Expenditures total approximately $8.61 million, or 78% of the amended expenditure budget
Measure Q expenditures continue to support voter-approved priorities, including public safety, street and roadway maintenance, infrastructure improvements, and quality of life enhancements. Major expenditures to date include police vehicles and technology equipment, fire apparatus and operational equipment, roadway and pavement improvements, infrastructure-related transfers, and parks improvements.
Current year expenditure activity reflects normal timing differences associated with capital projects, equipment purchases, and infrastructure improvements, as some appropriations are expected to continue into the remainder of the fiscal year.
As part of the Fiscal Year 2025-26 Mid-Year Budget Update presented to the City Council in February 2026, several adjustments were recommended within the Measure Q program. These adjustments included reducing the planned subsidy to the Gas Tax to better align with updated project timelines, adding funding for a Fire Department storage container project, and supporting renovations to the Library building.
Staff has completed a review of current year revenue and expenditure activity. Attachment 1 provides a summary of Fiscal Year 2025-26 Measure Q revenues, expenditures, and current fund balance by funding category. Attachment 2 provides an overview of the proposed Fiscal Year 2026-27 Measure Q budget allocations by funding area.
Fiscal Impact:
There is no fiscal impact associated with this item.
Documents Attached:
1. Attachment 1 - Fiscal Year 2025-26 Measure Q Balance Sheet by Funding Area
2. Attachment 2 - Fiscal Year 2026-27 Proposed Measure Q Budget Overview by Funding Area