Public Safety Sales Tax Oversight Committee Agenda
Memo to:
Manteca Public Safety Sales Tax Oversight Committee
From:
Matthew Boring, Finance Director
Prepared by:
Juliana Whorton, Budget Analyst
Date:
April 23, 2026
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:
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, audited revenues totaled almost $10.5 million, and audited expenditures totaled $10.4 million. Police salaries and benefits totaled $4.7 million; Fire salaries and benefits totaled $5.4 million.
A financial statement has been prepared for your review. The figures for Amended Budget Fiscal Year 2025-26 and year-to-date Fiscal Year 2025-26 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 decline throughout the next five years and the 25% reserve requirement will no longer be met beginning in Fiscal Year 2027-28.
A five-year forecast is provided showing anticipated revenues and expenditures through Fiscal Year 2030-31 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 3 years.
Fiscal Impact:
There is no fiscal impact with th...
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