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: |
January 28, 2026 |
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Subject: |
Measure Q Financial Update |
Recommendation:
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Receive and file a financial status report on the Measure Q Sales Tax.
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Background:
Measure Q is Manteca’s ¾-cent sales tax that voters approved in November 2024, and it officially began generating revenue in April 2025. Since then, collections have been strong and consistent.
From April through December 2025, the City brought in just under $8.8 million in Measure Q revenue. Most of that is direct sales tax, with a small portion coming from interest earnings.
During that same period, Measure Q funds have been used for public safety needs, street and road maintenance, and administrative costs related to tax collection. Examples include police equipment and fleet replacements, drones and body cameras, roadway work, and pavement maintenance.
For Fiscal Year 2025-26 (July-December 2025), the Measure Q adopted budget set expectations for roughly $12 million in revenue and just over $10 million in expenditures. Funding was spread across major categories such as street and road maintenance, police fleet and equipment needs, and fire apparatus and equipment.
During the year, the budget has been augmented to reallocate the savings for the Fire Department SCBA masks that were originally funded through Measure Q, but a subsequent grant was later issued to fund a portion of the costs. Appropriations that were reallocated covered the costs of the following items:
• Two mowers for the Tidewater Bike Trail - $329,740
• Replacing a John Deere trim mower - $24,500
• Replacing a fertilizer spreader - $7,500
• Measure Q informational mailers - $30,000
As part of the Mid-Year Budget Update going to Council in February, staff is recommending a few adjustments within the Measure Q program. These changes include reducing the contribution to offset operational deficits in the Gas Tax Fund to align with updated engineering work, adding funding for a small Fire container project, and supporting a renovation project for the Library building.
Staff is still reviewing the detailed year-to-date revenue and expenditure information as part of the broader Mid-Year Update. Full Measure Q detail will be provided at the next Oversight Committee meeting for review and discussion.
Fiscal Impact:
There is no fiscal impact associated with this item.
Documents Attached:
1. Attachment 1 - Revenue and Expenditure Comparison