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File #: 24-599    Version: 1 Name:
Type: Discussion Items Status: Agenda Ready
File created: 10/31/2024 In control: Public Safety Sales Tax Oversight Committee
On agenda: 11/14/2024 Final action:
Title: Receive and file a financial status report on the Measure M - Public Safety Sales Tax.
Attachments: 1. Attachment 1 - Financial Statements and Trends, 2. Attachment 2 - Five-Year Forecast, 3. Attachment 3 - COPS Grant Funding Table
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Public Safety Sales Tax Oversight Committee Agenda
Memo to:
Manteca Public Safety Sales Tax Oversight Committee


From:
Shay Narayan, Finance Director


Prepared by:
Juliana Whorton, Budget Analyst


Date:
November 14, 2024


Subject:
Financial Update

title
Receive and file a financial status report on the Measure M - Public Safety Sales Tax.

body
Background:
In association with the adoption of the Gang and Drug Prevention, 9-1-1 Emergency and Public Safety Improvement Transactions and Use Tax (Public Safety Sales Tax), the Public Safety Sales Tax Oversight Committee was established. One of the responsibilities of this committee is to review expenditures of the revenue collected to determine that the funds are expended in accordance with the public safety measure Police and Fire Expenditure Plan.

For Fiscal Year 2024-25, year-to-date revenues through September 30, 2024, totaled $1.6 million (16% of budget) and expenditures totaled $2 million (19% of the budget). Police salaries and benefits totaled $923 thousand (19% of budget); Fire salaries and benefits totaled $1 million (19% of the budget).

A financial statement has been prepared for your review. The figures for Fiscal Year 2023-24 and year-to-date Fiscal Year 2024-25 are currently unaudited. A revenue and expenditure trend chart and reserve balance trend chart are also provided giving visuals of the financial statement. The current reserve balance requirements are met, and the projected financial outlook indicates that these reserve levels will be maintained throughout the next five years.

A five-year forecast is provided showing anticipated revenues and expenditures through Fiscal Year 2029-30 using conservative revenue growth and ongoing expenditure assumptions.

Lastly, there is a COPS Grant Funding table provided showing expected contributions and fiscal impact on General Fund, Measure M, and Police Grants over the next 5 years

Fiscal Impact:
There is no fiscal impact with this item.

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