Taxpayer Oversight

MEASURE D – TAXPAYER OVERSIGHT

Accountability is of utmost importance in delivering public transportation investments with public dollars. In order to ensure accountability, transparency and public oversight of all funds collected and allocated under Measure D in compliance with state law, all of the following shall apply: annual reports, annual audits and a taxpayer oversight committee. Decisions regarding implementation of this Ordinance will be made by the Measure D Authority (the Regional Transportation Commission) in public meetings, subject to the Brown Act.

Taxpayer Oversight Committee

The taxpayer oversight committee reviews the annual independent fiscal audits of the expenditure of the Measure D sales tax revenues and is responsible for issuing an annual report on its findings regarding compliance with the requirements of the voter-approved Expenditure Plan and the Ordinance. More information about the oversight committee is available here: https://sccrtc.org/meetings/measure-d-taxpayer-oversight-committee/

  • Oversight Committee Agendas: Sign up to receive e-notifications when new Taxpayer Oversight Committee agendas packets have been posted to the website or visit the committee webpage.

Audits & Reports

Annual Audits

No less than annually, an independent annual audit shall be conducted of the expenditure of all funds generated by the transportation tax. The audit, which shall be made available to the public, shall report on evidence that the expenditure of funds is in accordance with this Plan as adopted by the voters in approving the Ordinance on November 8, 2016. The Authority will also prepare a publicly-available annual report on past and upcoming activities and publish an annual financial statement.

Recipient Agency Annual Reports

Each agency receiving Measure Revenue shall annually adopt, after holding a public hearing, an annual report which includes:

  1. A 5-year program of projects, including information about each of the projects to be funded with Measure Revenues, allocated according to the Expenditure Plan. Local and regional agencies shall submit their program of projects to the Authority in a format that can be easily understood by members of the public.
  2. Description of expenditures of Measure Revenues from the most recently completed fiscal year. The purpose of requiring the most recently completed fiscal year expenditures is to allow the Authority to prepare a comprehensive report to the public on the expenditure of funds generated by this Ordinance.

Fiscal Year 2021/2022 (FY21/22) Audits and Expenditure Reports

Measure D recipients have submitted Fiscal Year 2021/2022 (FY21/22) audited financial statements and annual expenditure reports for Measure D revenues and expenditures during the fiscal year from July 1, 2021 through June 30, 2022. The Taxpayer Oversight Committee is reviewing FY21/22 expenditures and audited financial statements at its March 23, 2023 meeting and at a second meeting in April 2023 (date TBD).

FY21/22 Annual Reports from agencies that receive Measure D revenues

Fiscal Year 2020/2021 (FY20/21) Audits and Expenditure Reports

Fiscal Year 2020/2021 (FY20/21) financial statements/auditor’s reports and Expenditure Reports for Measure D revenues and expenditures during the fiscal year from July 1, 2020 through June 30, 2021 are available for public review. 

FY20/21 Annual Reports from agencies that receive Measure D revenues are linked below.

FY 19/20 Audits and Expenditure Reports

Fiscal Year 2019/2020 (FY19/20) financial statements/auditor’s reports and Expenditure Reports for Measure D revenues and expenditures during the fiscal year from July 1, 2019 through June 30, 2020 are available for public review. 

FY19/20 Annual Reports from agencies that receive Measure D revenues are linked below.

FY 18/19 Audits and Expenditure Reports

Fiscal Year 2018/2019 (FY18/19) financial statements/auditor’s reports and Expenditure Reports for Measure D revenues and expenditures during the fiscal year from July 1, 2018 through June 30, 2019 are available for public review. 

FY18/19 Audited Financial Statements from agencies that receive Measure D revenues are linked below.

FY 17/18 Audits and Expenditure Reports

Fiscal Year 2017/2018 (FY17/18) was the first full year of Measure D revenues and expenditures. The cash received during the fiscal year from July 2017 through June 2018 accounted for April 2017 through March 2018 revenues. 

FY17/18 Expenditure Reports and Audits from agencies that receive Measure D revenues are linked below.