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Accept the annual report from the Measure L Library Sales Tax Measure Independent Citizens’ Oversight Committee on the use of library sales tax funds for the period of July 1, 2023 through June 30, 2024
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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 Measure L Library Sales Tax Measure Independent Citizens’ Oversight Committee on the use of library sales tax funds for the period of July 1, 2023 through June 30, 2024.
SUMMARY:
As stipulated in Article XIV, section 11-314 of Solano County Code, the Board of Supervisors shall appoint 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 shall review and report on the public libraries’ administration of and compliance with the expenditure plan and the terms of Measure L (passed by the voters on June 5, 2012), monitor and audit the use of the library sales tax funds and prepare 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 FY2024/25 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 overwhelmingly 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 the 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. The committee, representing each of the seven cities within the county, is to monitor and audit the use of funds and prepare an annual report on the expenditures to the Board of Supervisors and the community. There are two library jurisdictions within Solano County and include the County Library, which provides library services in six of the seven cities within the county, and the Benicia Public Library.
The Independent Citizens’ Oversight Committee (Committee), appointed by the Board of Supervisors, met on September 16, 2024 to review the public libraries’ administration of and compliance with the expenditure plan outlined in 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, 2023 through June 30, 2024. Committee members reviewed the documentation presented by the Solano County Library Director and Benicia Public Library Director. A quorum was not present, and therefore no official action to accept the expenditure plan reports for Solano County Library and Benicia Public Library was taken. Several attempts were made to reschedule the meeting of the Measure L Library Sales Tax Measure Independent Citizens’ Oversight Committee; however, a quorum could not be established. The expenditure plan reports (Attachment A) and draft minutes of the September 16, 2024 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. Additionally, while Oversight Committee approval could not be obtained due to lack of a quorum, the members of the Oversight Committee in attendance did review the public libraries’ administration of and compliance with the expenditure plan outlined in County Code.
OTHER AGENCY INVOLVEMENT:
There is no other agency involvement.
CAO RECOMMENDATION:
APPROVE DEPARTMENTAL RECOMMENDATION