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:
- 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.
- 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 and May 1, 2023 meetings.
Annual Report: The Taxpayer Oversight Committee’s Fy21/22 Measure D Annual Report can be viewed in English here and in Spanish here.
FY21/22 Annual Reports from agencies that receive Measure D revenues
- City of Capitola: Capitola FY21/22_Annual Report and Capitola FY21/22 Financial Report
- City of Santa Cruz: REVISED – Santa Cruz FY21/22 Measure D Annual Report and Santa Cruz FY21/22 Financial Statements
- City of Scotts Valley: Scotts Valley FY21/22 Measure D Annual Report and FINAL Scotts Valley FY21/22 Financial Statements (NEW)
- City of Watsonville: Watsonville FY21/22 Measure D Annual Report and Watsonville FY21/22 Financial Statements
- County of Santa Cruz: County FY21/22 Measure D Annual Report and County FY21/22 Financial Statements
- LiftLine-Community Bridges: Lift Line FY21/22 Measure D Annual Report and Lift Line FY21/22 Financial Statements
- Santa Cruz Metropolitan Transit District (METRO): METRO FY21/22 Measure D Annual Report and METRO FY21/22 Financial Statements
- SCCRTC – Regional Projects/Programs: RTC/Regional Programs FY21/22 Measure D Annual Reports and RTC FY21/22 Measure D Financial Statements
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.
- The Taxpayer Oversight Committee reviewed FY20/21 expenditures at its March 30 and April 6, 2022 meetings and prepared the FY20/21 annual report to voters. The FY20/21 Measure D Annual Report can be viewed in English here and in Spanish here.
FY20/21 Annual Reports from agencies that receive Measure D revenues are linked below.
- City of Capitola: Capitola FY20/21 Measure D Annual Report and Financial Statements
- City of Santa Cruz: Santa Cruz FY20/21 Measure D Annual Report and Financial Statements
- City of Scotts Valley: Scotts Valley FY20/21 Measure D Annual Report and Financial Statements
- City of Watsonville: Watsonville FY20/21 Measure D Annual Report and Financial Statements
- County of Santa Cruz: County FY20/21 Measure D Annual Report and Financial Statements
- LiftLine-Community Bridges: Lift Line FY20/21 Measure D Annual Report and Financial Statements
- Santa Cruz Metropolitan Transit District (METRO): METRO FY20/21 Measure D Annual Report and Financial Statements
- SCCRTC – Regional Projects/Programs: RTC/Regional Programs FY20/21 Measure D Audit and Expenditure Reports
- Highway Corridors FY20/21 Annual Report
- Active Transportation/Trail Corridor FY20/21 Annual Report
- Rail Corridors FY20/21 Annual Report
- SLV-Hwy9 FY20/21 Annual Report
- Highway 17 Wildlife Crossing FY20/21 Annual Report
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.
- The Oversight Committee Annual Report for FY19/20 is now available.
FY19/20 Annual Reports from agencies that receive Measure D revenues are linked below.
- City of Capitola: Capitola FY19/20 Measure D Annual Report and Financial Statements
- City of Santa Cruz: Santa Cruz FY19/20 Measure D Annual Report and Financial Statements
- City of Scotts Valley: Scotts Valley FY19/20 Measure D Annual Report and Financial Statements
- City of Watsonville: Watsonville FY19/20 Measure D Annual Report and Financial Statements
- County of Santa Cruz: County FY19/20 Annual Report and County FY19/20 Measure D Financial Statements
- Lift Line – Community Bridges: LiftLine-CommunityBridge FY19/20 Measure D Annual Report and Financial Statements
- Santa Cruz Metropolitan Transit District (METRO): METRO FY19/20 Measure D Annual Report and SCMTD FY19/20 Measure D Audited Financial Statements
- SCCRTC – Regional Projects/Programs: RTC/Regional Programs FY19/20 Measure D Audit
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.
- The Oversight Committee Annual Report for FY18/19 is now available.
FY18/19 Audited Financial Statements from agencies that receive Measure D revenues are linked below.
- City of Capitola: Capitola FY19 Expenditure Report and Capitola FY19 Financial Report
- City of Santa Cruz: City of Santa Cruz FY19 Expenditure Report and Santa Cruz Measure D FY19Audit
- City of Scotts Valley: ScottsValley-FY18-19ExpenditureReport and Scotts Valley FY19 Audit-Measure D
- City of Watsonville: Watsonville-FY18-19-ExpenditureReport and Watsonville-MeasD-Audit-FY19
- County of Santa Cruz: SC County FY18-19 ExpenditureReport and County-Financial Statements – Measure D-FY19
- Lift Line – Community Bridges: CommunityBridges-LiftLine-FY1819-ExpenditureReport and CommunityBridges-LiftLine-FY1819-MeasureD-Audit excerpts and Community Bridges-FY1819-Agency Audit
- Santa Cruz Metropolitan Transit District (METRO): SCMTD FY19 Financial Statement and METRO-Measure D-Expenditures-FY19
- SCCRTC FY 2019 Measure D Audit Report and Regional Project/Program Expenditure Reports (Highway; Active Transportation/Monterey Bay Sanctuary Scenic Trail Network/Rail Trail; Rail; San Lorenzo Valley (SLV)/Highway 9 Corridor; Highway 17 Wildlife Crossing, Administration & Implementation)
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.
- The Oversight Committee Annual Report for FY17/18 is now available.
FY17/18 Expenditure Reports and Audits from agencies that receive Measure D revenues are linked below.
- City of Capitola
- City of Santa Cruz
- City of Scotts Valley
- City of Watsonville
- County of Santa Cruz
- Lift Line – Community Bridges
- Santa Cruz Metropolitan Transit District (METRO)
- RTC FY 2018 Measure D Audit Report for Regional Projects (Highway, Active Transportation: Monterey Bay Sanctuary Scenic Trail Network/Rail Trail, Rail, San Lorenzo Valley (SLV)/Highway 9 Corridor, Highway 17 Wildlife Crossing)