Agenda Item No: 1.c
PLACENTIA CITY COUNCIL AGENDA REPORT
Meeting Date: November 18, 2025
Submitted by: Jerry Griggs
From: Finance
Subject:
MEASURE M (M2) EXPENDITURE REPORT FOR FISCAL YEAR 2024-25 Financial Impact:
Fiscal Impact:
None.
Summary:
On November 6, 1990, Orange County voters approved Measure M, which authorized the imposition of a one half-cent sales tax for a 20-year period effective April 1, 1991, to provide funding for regional and local transportation projects. On November 7, 2006, voters approved Renewed Measure M (M2). M2 is a 30-year, multi-billion-dollar program extension of the original Measure M with a new slate of transportation projects and programs. The City of Placentia receives local M2 funds each year. Adoption of the attached Resolution will approve and adopt the Fiscal Year 2024-25 M2 Expenditure Report for submittal to the Orange County Transportation Authority (OCTA) as part of the M2 compliance.
Recommendation:
Recommended Action: It is recommended that the City Council:
Adopt Resolution No. R-2025-67, a Resolution of the City Council of the City of Placentia, California, concerning the Fiscal Year 2024-25 Measure M2 (M2) Expenditure Report for the City of Placentia.
Strategic Plan Statement:
There is no specific strategic plan goal or objective associated with this agenda item.
Discussion:
On November 6, 1990, Orange County voters approved Measure M, which authorized the imposition of a one half-cent sales tax for a 20-year period effective April 1, 1991, to provide funding for regional and local transportation projects. On November 7, 2006, voters approved Renewed Measure M, which is commonly referred to as M2. M2 is a 30-year, multi-billion- dollar program extension of the original Measure M with a new slate of transportation projects and programs. The City of Placentia receives local M2 funds each year and the city must approve and submit the attached resolution and expenditure report to OCTA to remain compliant with M2 guidelines.
1 Fiscal Impact Summary:
There is no direct fiscal impact associated with the recommended actions. The M2 Expenditure Report is a receive and file document that is a required component of M2 compliance and must be submitted in order to qualify for current and future M2 funding.
Attachments
Attachment 1 - Resolution R-2025-67- FY 2024-25 Measure M2 Expenditure.docx City of Placentia - FY 24-25 Expenditure Report Updated.xlsx 2 Resolution No. R-2025-67
RESOLUTION NO. R-2025-67
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
PLACENTIA, CALIFORNIA, CONCERNING THE FISCAL
YEAR 2024-25 MEASURE M2 (M2) EXPENDITURE REPORT
FOR THE CITY OF PLACENTIA
A. Recitals
(i). Local jurisdictions are required to meet eligibility requirements and submit eligibility verification packages to the Orange County Transportation Authority (OCTA) in order to remain eligible to receive M2 funds; and
(ii). Local jurisdictions are required to adopt an annual M2 Expenditure Report as part of one of the eligibility requirements; and
(iii). Local jurisdictions are required to account for Net Revenues, developer/traffic impact fees, and funds expended by local j urisdiction in the M2 Expenditure Report that satisfy the Maintenance of Effort requirements; and
(iv). The M2 Expenditure Report shall include all Net Revenue fund balances, interest earned and expenditures identified by type and program or project; and
(v). The M2 Expenditure Report must be adopted and submitted to the OCTA each year within six months of the end of the local jurisdiction’s fiscal year to be eligible to receive Net Revenues as part of M2.
B. Resolution
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF PLACENTIA DOES HEREBY FIND, DETERMINE AND RESOLVE AS FOLLOWS:
1. The M2 Expenditure Report is in conformance with the template provided in the Measure M2 Eligibility Guidelines and accounts for Net Revenues including interest earned, expenditures during the fiscal year, and balances at the end of fiscal year.
2. The M2 Expenditure Report is hereby adopted by the City of Placentia.
3. The City of Placentia Director of Finance is hereby authorized to sign and submit the M2 Expenditure Report to OCTA for the fiscal year ending June 30, 202 5.
3 Resolution No. R-2025-67
APPROVED and ADOPTED this 18th day of November 2025
__________________________
Kevin Kirwin, Mayor
ATTEST:
_________________________
Robert S. McKinnell, City Clerk
STATE OF CALIFORNIA
COUNTY OF ORANGE
I, Robert S. McKinnell, City Clerk of the City of Placentia, hereby certify that the foregoing Resolution was adopted a regular meeting of the City Council of the City of Placentia, held on the 18th day of November 2025, by the following vote:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
ABSTAIN: COUNCILMEMBERS:
__________________________________
Robert S. McKinnell, City Clerk
APPROVED AS TO FORM:
Christian L. Bettenhausen, City Attorney
4 City of Placentia
M2 Expenditure Report
Fiscal Year Ended June 30, 2025
Report Checks
Report Check
Schedule 1 Check
Project Description Ending Balance Check Ending Balance Interest Check A-M Freeway Projects -$ -$ O Regional Capacity Program (RCP)-$ -$ P Regional Traffic Signal Synchronization Program (RTSSP)-$ -$ Q Local Fair Share -$ -$ R High Frequency Metrolink Service -$ -$ S Transit Extensions to Metrolink -$ -$ T Convert Metrolink Station(s) to Regional Gateways that connect Orange County with High-Speed Rail Systems -$ -$ U Senior Mobility Program or Senior Non-Emergency Medical -$ -$ V Community Based Transit/Circulators -$ -$ W Safe Transit Stops -$ -$ X Environmental Cleanup Program (Water Quality)-$ -$ Schedule 2 Check
Project Description Revenue/Expenses Check Revenue/Expenses Interest Check
All Total -$ -$ Schedule 3 Check
Project Description Expenses Check Interest Check
O Regional Capacity Program (RCP)-$ -$ P Regional Traffic Signal Synchronization Program (RTSSP)-$ -$ Q Local Fair Share -$ -$ X Environmental Cleanup Program (Water Quality)-$ -$ A-M, R, S, T,U, V, W Other M2 Projects (A-M, R, S, T,U, V, W)-$ -$ Other Expenses Not M2 Related -$
Schedule 4 Check
Project Description Expenses Check
Q Local Fair Share -$
5 City of Placentia
M2 Expenditure Report
Fiscal Year Ended June 30, 2025
Beginning and Ending Balances
Schedule 1
Line No.Amount Interest
A-M Freeway Projects 1 -$ -$ O Regional Capacity Program (RCP)2 -$ -$ P Regional Traffic Signal Synchronization Program (RTSSP)3 -$ -$ Q Local Fair Share 4 923,441.84$ 22,940$ R High Frequency Metrolink Service 5 -$ -$ S Transit Extensions to Metrolink 6 -$ -$ T Convert Metrolink Station(s) to Regional Gateways that connect Orange County with High-Speed Rail Systems 7 -$ -$ U Senior Mobility Program or Senior Non-Emergency Medical Program 8 205,420.84$ 3,568$
V Community Based Transit/Circulators 9 -$
W Safe Transit Stops 10 -$ -$ X Environmental Cleanup Program (Water Quality)11 (158,375.81)$ -$ Other*12 (479,716.00)$ -$
13 490,770.87$ 26,508$
Monies Made Available During Fiscal Year 14 1,197,085.61$ 18,006$ 15 1,687,856.48$ 44,514$
Expenditures During Fiscal Year 16 1,351,355.97$ 25,848$ A-M Freeway Projects 17 -$ -$ O Regional Capacity Program (RCP)18 -$ -$ P Regional Traffic Signal Synchronization Program (RTSSP)19 -$ -$ Q Local Fair Share 20 834,264.76$ 15,098$ R High Frequency Metrolink Service 21 -$ -$ S Transit Extensions to Metrolink 22 -$ -$ T Convert Metrolink Station(s) to Regional Gateways that connect Orange County with High-Speed Rail Systems 23 -$ -$ U Senior Mobility Program or Senior Non-Emergency Medical Program 24 140,327.56$ 3,568$
V Community Based Transit/Circulators 25 -$ -$ W Safe Transit Stops 26 -$ -$ X Environmental Cleanup Program (Water Quality)27 (158,375.81)$ -$ Other*28 (479,716.00)$ -$
* Please provide a specific description
Balances at End of Fiscal Year
Balances at Beginning of Fiscal Year
Balances at Beginning of Fiscal Year
Description
Total Monies Available (Sum Lines 13 & 14)
6 City of Placentia M2 Expenditure Report
Fiscal Year Ended June 30, 2025
Sources and Uses
Schedule 2
Line No. Amount Interest
A-M Freeway Projects 1 -$ -$
O Regional Capacity Program (RCP)2 -$ -$ P Regional Traffic Signal Synchronization Program (RTSSP)3 -$ -$ Q Local Fair Share 4 1,126,153.65$ 18,005.64$
R High Frequency Metrolink Service 5 -$ -$ S Transit Extensions to Metrolink 6 -$ -$ T Convert Metrolink Station(s) to Regional Gateways that connect Orange County with High-Speed Rail Systems 7 -$ -$ U Senior Mobility Program or Senior Non-Emergency Medical Program 8 70,931.96$ -$ V Community Based Transit/Circulators 9 -$ -$ W Safe Transit Stops 10 -$ -$
X Environmental Cleanup Program (Water Quality)11 -$ -$ Other*12 -$ -$
13 1,197,085.61$ 18,005.64$
A-M Freeway Projects 14 -$ -$
O Regional Capacity Program (RCP)15 -$ -$ P Regional Traffic Signal Synchronization Program (RTSSP)16 -$ -$ Q Local Fair Share 17 1,215,330.73$ 25,848.00$
R High Frequency Metrolink Service 18 -$ -$ S Transit Extensions to Metrolink 19 -$ -$ T Convert Metrolink Station(s) to Regional Gateways that connect Orange County with High-Speed Rail Systems 20 -$ -$ U Senior Mobility Program or Senior Non-Emergency Medical Program 21 136,025.24$ -$ V Community Based Transit/Circulators 22 -$ -$ W Safe Transit Stops 23 -$ -$
X Environmental Cleanup Program (Water Quality)24 -$ -$ Other*25 -$ -$
26 1,351,355.97$ 25,848.00$
27 (154,270.36)$ (7,842.36)$
* Please provide a specific description
TOTAL BALANCE (Subtract line 26 from 13)
TOTAL EXPENDITURES (Sum lines 14 to 25)
Description
Revenues:
TOTAL REVENUES (Sum lines 1 to 12)
Expenditures:
7 City of Placentia
M2 Expenditure Report
Fiscal Year Ended June 30, 2025
Streets and Roads Detailed Use of Funds
Schedule 3
Line
No.MOE Developer /
Impact Fees+O O
Interest P P
Interest Q Q
Interest X X
Interest
Other
M22
Other
M2
Interest
Other*TOTAL
1 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ New Street Construction 2 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Street Reconstruction 3a -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Street Reconstruction - Pavement 3b 1,263,462.08$ 185,300.00$ -$ -$ -$ -$ 1,215,330.73$ 25,848.00$ -$ -$ -$ -$ -$ 2,689,940.81$ Signals, Safety Devices, & Street Lights 4 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Pedestrian Ways & Bikepaths 5 14,834.75$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 14,834.75$ Storm Drains 6 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Storm Damage 7a -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Storm Damage - Pavement 7b -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 8 1,278,296.83$ 185,300.00$ -$ -$ -$ -$ 1,215,330.73$ 25,848.00$ -$ -$ -$ -$ -$ 2,704,775.56$ Right of Way Acquisition 9 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 10 1,278,296.83$ 185,300.00$ -$ -$ -$ -$ 1,215,330.73$ 25,848.00$ -$ -$ -$ -$ -$ 2,704,775.56$ Patching 11 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Overlay & Sealing 12 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Street Lights & Traffic Signals 13 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Storm Damage 14 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Other Street Purpose Maintenance 15a -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Other Street Purpose Maintenance - Pavement 15b -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 16 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 17 -$ -$ -$ -$ -$ -$ -$ -$ -$ 136,025.24$ -$ -$ 136,025.24$ 18 1,278,296.83$ 185,300.00$ -$ -$ -$ -$ 1,215,330.73$ 25,848.00$ -$ -$ 136,025.24$ -$ -$ 2,840,800.80$ 19 1 Includes direct charges for staff time Legend
2 Other M2 includes A-M, R,S,T,U,V, and W Project
+ Transportation related only A-M
*Please provide a specific description O
P
Q
R
S
T
U
V
W
X Environmental Cleanup Program (Water Quality)
Local Fair Share
High Frequency Metrolink Service
Convert Metrolink Station(s) to Regional Gateways that
connect Orange County with High-Speed Rail Systems
Senior Mobility Program or Senior Non-Emergency Medical Community Based Transit/Circulators
Safe Transit Stops
Transit Extensions to Metrolink
Description
Freeway Projects
Regional Capacity Program (RCP)
Regional Traffic Signal Synchronization Program (RTSSP) Maintenance
Total Maintenance1 (Sum Lines 11 to 15b)
Other
GRAND TOTALS (Sum Lines 1, 10, 16, 17)
Finance Director Confirmation
Any California State Constitution Article XIX streets and road eligible expenditure may be “counted” in local jurisdictions’ calculation of MOE if the activity is supported (funded) by a local jurisdictions’ discretionary funds (e.g. general fund). The California State Controller also provides useful information on Article XIX and the Streets and Highways Code eligible expenditures in its “Guidelines Relating to Gas Tax Expenditures for Cities and Counties”.
I have reviewed and am aware of these guidelines and their applicability in calculating and reporting on Maintenance of Effort expenditures.
Finance Director initial: _____JG__________
Type of Expenditure
Indirect and/or Overhead
Construction & Right-of-Way
Total Construction1 (Sum Lines 2 to 7b)
Total Construction & Right-of-Way (Sum Lines 8 & 9)
8 City of Placentia
M2 Expenditure Report
Fiscal Year Ended June 30, 2025
Local Fair Share Project List
Schedule 4
PROJECT NAME TYPE OF EXPENDITURE AMOUNT INTEREST
FY 23-24 Roadway Rehabilitation Project Construction CON - Street Reconstruction - Pavement 1,215,330.73$ 25,848.00$ This project involves crack seal, slurry seal, coldmilling and removal and replacement of asphalt concrete pavement for various streets citywide TOTAL PROJECT Q EXPENDED 1,215,330.73$ 25,848.00$
GRAND TOTAL PROJECT Q EXPENDED 1,241,178.73$
9 City of Placentia
M2 Expenditure Report
Fiscal Year Ended June 30, 2025
Signature Page
Date
11 Jurisdictions are encouraged to submit MOE eligible expenditures higher than their MOE benchmark, so that should certain expenses be ruled ineligible during an MOE audit, the local jurisdiction still has sufficient MOE expenditures to demonstrate continued achievement of the MOE benchmark.
I hereby certify that:
☐ All the information attached herein and included in schedules 1 through 4 is true and accurate to the best of my knowledge;
☐ The interest earned on Net Revenues allocated pursuant to the Ordinance shall be expended only for those purposes for which the Net Revenues were allocated;
☐ The City of Placentia is aware of the State Controller’s “Guidelines Relating to Gas Tax Expenditures for Cities and Counties”, which is a guide for determining MOE Expenditures for M2 Eligibility purposes; ☐ The City of Placentia Expenditure Report is in compliance with direction provided in the State Controller’s “Guidelines Relating to Gas Tax Expenditures for Cities and Counties;” and ☐ The City of Placentia has expended in this fiscal year an amount of local discretionary funds for streets and roads purposes at least equal to or exceeding the FY 2024-25 MOE benchmark dollar amount 11.
Director of Finance (Print Name)
Signature
Jerry Griggs 10/27/2025
10