Agenda Item #15.1
For Council Meeting of: December 10, 2024
CITY OF SANTA ROSA
CITY COUNCIL
TO: MAYOR AND CITY COUNCIL
FROM: DONTÉ WATSON, DIRECTOR OF RECREATION & PARKS,
SCOTT WESTROPE, FIRE CHIEF, FIRE DEPARTMENT
JOHN CREGAN, POLICE CHIEF, POLICE DEPARTMENT
SUBJECT: FY 2023-24 PUBLIC SAFETY AND PREVENTION TAX ANNUAL REPORT AGENDA ACTION: MOTION
RECOMMENDATION
It is recommended by the Finance, Fire, Police, and Recreation and Parks Departments, the Violence Prevention Partnership Program, and the Public Safety and Prevention Tax Citizen’s Oversight Committee that the Council, by motion, accept the Public Safety and Prevention Tax Annual Report for Fiscal Year 2023-24.
EXECUTIVE SUMMARY
Ordinance 3680 added Chapter 3-26 to the Santa Rosa City Code establishing a special transaction and use tax known as Public Safety and Prevention Tax (PSAP), Formerly Measure O. Each year an Annual Report is prepared by City staff, reviewed by the PSAP Citizen Oversight Committee (COC), and presented to the City Council reporting on revenue, expenditures, and accomplishments during the past fiscal year.
BACKGROUND
Ordinance 3680 added Chapter 3-26 to the Santa Rosa City Code establishing a special transaction and use tax. The special tax measure, known as Measure O, increased sales tax by a quarter percent to fund specific Police, Fire, and the Violence Prevention Partnership (VPP), which was originally known as the Gang Prevention and Youth Programs, as set forth in the Ordinance.
The Ordinance also established a seven-member COC, with members appointed by the City Council, to annually review expenditures and appropriations of the tax revenues to ensure that all such revenues are spent or appropriated for the purposes and uses set forth in the Ordinance. Each year, an Annual Report is prepared by City staff, reviewed by the COC, and presented to the City Council reporting on expenditures and activities during the past fiscal year.
The tax revenues generated by PSAP Tax are split between Fire (40%), Police (40%), and VPP (20%). Revenues are spent in accordance with an Implementation Plan which was adopted by the City Council, June 18, 2024.
PRIOR CITY COUNCIL REVIEW
The Council has accepted annual reports on PSAP activities every year since its inception. The previous approval of the Annual Report was December 5, 2023.
ANALYSIS
On October 30, 2024, staff presented the annual report of revenues, expenditures, and accomplishments associated with tax revenues for Fiscal Year (FY) 2023-24 to the PSAP COC for their review. The Committee was provided a presentation by representatives from each PSAP program area outlining their revenues, expenditures, and accomplishments during the past fiscal year. Committee members discussed the report and provided comments. The Committee recommended the report be forwarded to the City Council for approval with a vote of 6-0-1, with 6 affirmative votes and one member absent.
At the October 30, 2024, meeting, the Committee expressed concern towards the future health of the PSAP funds as Sales Tax revenue growth has slowed and inflation and labor costs continue to rise. The Finance Department agreed this will be a critical area to monitor going forward. At the next COC meeting which will be scheduled in Spring 2025, Finance will provide a 3- to 5-year projection on revenues and expenditures in each fund. Additionally, a section showing this analysis will be added to the Annual Report beginning in FY 2024-25.
FISCAL IMPACT
There is no fiscal impact from accepting the Annual Report.
ENVIRONMENTAL IMPACT
This report is not a project subject to the provisions of the California Environmental Quality Act (CEQA) under CEQA Guidelines Section 15378(b)(4) because it is a report, which does not involve any commitment to any specific project that may result in a potentially significant physical impact on the environment.
BOARD/COMMISSION/COMMITTEE REVIEW AND RECOMMENDATIONS
The PSAP COC recommends the Council by motion formally accept the Public Safety and Prevention Tax Annual Report for FY 2023-24.
NOTIFICATION
Not applicable
ATTACHMENTS
Attachment 1 – FY 2023-24 Public Safety and Prevention Annual Report
PRESENTER
Jeff Tibbetts, Deputy Director, Recreation
Danielle Garduno, Program Manager, VPP
Scott Westrope, Fire Chief
Sara Roberts, Budget Analyst, Fire
John Cregan, Police Chief
Pam Lorence, ASO, Police
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