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Accept the annual report from the Solano County Library Oversight Advisory Committee on the use of the library Measure L sales tax funds for the period of July 1, 2025, through June 30, 2026
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Published Notice Required? Yes ____ No _X _
Public Hearing Required? Yes ____ No _X _
DEPARTMENTAL RECOMMENDATION:
The Department of Library Services recommends the Solano County Board of Supervisors accept a report from the Solano County Library Oversight Advisory Committee on the use of library Measure L sales tax funds for the period of July 1, 2025, through June 30, 2026.
SUMMARY:
As stipulated in Chapter 11, Article XIV, section 11-314 of the Solano County Code, the Board of Supervisors has appointed a seven member citizens’ oversight committee with one member appointed from each of the seven cities within the county’s public library systems. The committee reviews and reports on the public libraries’ administration of and compliance with the expenditure plan and terms of Measure L (passed by voters on June 5, 2012), monitors and audits use of the library sales tax funds, and prepares an annual report on the expenditures to the Board of Supervisors and the community.
FINANCIAL IMPACT:
The report is based on revenues and expenditures from the receipts of sales tax; there is no impact to the County General Fund. The costs associated with preparing the agenda item are nominal and absorbed by the Department’s FY 2026/27 Working Budget.
DISCUSSION:
A ballot measure to extend the one-eighth cent sales tax to benefit libraries within Solano County, listed on the ballot as Measure L, passed on June 5, 2012. The approval of Measure L allowed the pre-existing sales tax of one-eighth-of-a-cent to continue to support the operations of public libraries throughout the county. Measure L extended the sales tax for 16 more years, beginning October 1, 2014. Measure L included the establishment of a seven-member independent citizens’ oversight committee to ensure that the funds are only spent on library operations, programs, and acquisitions in the county public library systems. There are two library jurisdictions within Solano County: the County Library, which provides services in six of the seven cities within the County, and the Benicia Public Library.
The Solano County Library Oversight Advisory Committee, appointed by the Board of Supervisors, met on September 21, 2026 to review the public libraries’ administration of and compliance with the expenditure plan outlined in Solano County code Article XIV, Solano County Public Library Transactions and Use Tax (Measure L Sales Tax for public library jurisdictions within Solano County). Each of the two library jurisdictions submitted Measure L expenditure plans (Attachment A) for the period of July 1, 2025, through June 30, 2026. Committee members reviewed the documentation presented by the Solano County Library Director. A quorum was present and the Committee unanimously voted to accept the expenditure plan reports for the Solano County Library and Benicia Public Library. The expenditure ordinance and expenditure plan reports (Attachment A) and draft minutes of the September 21, 2026 meeting (Attachment B) are attached for the Board’s consideration.
ALTERNATIVES:
The Board could choose not to accept this report; however, this is not recommended because the report reflects the revenues and expenditures of the libraries as required by Solano County Code.
OTHER AGENCY INVOLVEMENT:
None.
CAO RECOMMENDATION:
APPROVE DEPARTMENTAL RECOMMENDATION