Cotati City Council
Agenda Staff Report
Item type: CONSENT CALENDAR (ACTION)
To: City Council
Subject: MEASURE S ANNUAL REPORT AND LETTER FROM
OVERSIGHT COMMITTEE FOR FISCAL YEAR 2024/25
Date: January 27, 2026
Written by: Angela Courter, Director of Administrative Services Recommendation
It is recommended that the City Council receive and file the review letter by the Measure S Citizens' Oversight Committee and the supporting Measure S Annual Report for Fiscal Year 2024/25.
Background
In 2014, a majority of Cotati voters passed Measure G, a one cent (1.0%) local revenue measure to support essential City services for Cotati residents. Measure G has provided the City with a guaranteed source of local funding for local City services that cannot be taken by the state and has helped maintain the financial viability of the City.
In November 2020, a majority of the voters in Cotati approved Measure S, which continued the same 1.0% transaction sales tax for essential City services. All other aspects of the former Measure G remained as-is, including annual audits and an independent citizen oversight committee that would continue to review expenses annually in a public meeting and report to the City Council. Therefore, other than the designation of Measure S rather than Measure G, all functions and duties of this oversight committee continued. On January 11, 2022, the City Council formally approved the name change to Measure S for the Citizen's Oversight Committee.
Analysis/Discussion
The Measure S Oversight Committee held a public meeting on Thursday January 15, 2026, to review the revenues and expenditures for the Measure funds.
After the Committee reviewed the audited Measure S revenues and expenditures for Fiscal Year 2024/25, they found that the program expenditures followed the intent and letter of Measure S (Cotati Municipal Code Chapter 3.05, Transactions and Use Tax), and followed the City Council's intent as outlined in the strategic planning goals for Fiscal Year 2024/25. The annual Measure S report is attached to the staff report and is additionally linked on the City's website (www.cotaticity.gov).
Financial Considerations
None
Environmental Issues
Under CEQA Guidelines 15060(c)(2)-(3) and 15378, subdivisions (2) and (4) of subdivision (b), a revenue measure does not constitute a project under CEQA and therefore review under CEQA is not required.