TO: THE HONORABLE MAYOR AND CITY COUNCIL
AGENDA: City Council Regular Meeting
DATE: May 7, 2024
ITEM #: J.24
SUBJECT: Fiscal Year 2024/25 Measure R Spending Plan
Recommendation for Action: Staff recommends that the City Council adopt Resolution No. ____, approving the Measure R Spending Plan.
Staff Contact:
Kim McKinney, Administrative Services Director, (530) 661-5849, [email protected]
Fiscal Impact:
Measure R (MSR) revenues are estimated to total $34.6 million through the 8-year life of the sales tax measure. Over the life of the spending plan, additional expenses (funding requests) may be recommended and included above the baseline budget. Staff expect savings will be realized and adjustments to be made to ensure that there is a balance between revenues and expenditures and to ensure no interfund borrowing is necessary for City operations. Actual appropriation of MSR, which includes staffing and programming, will occur annually with the adoption of the City's budget.
Included in the spending plan for fiscal year 2024/25 is an anticipated $4.34 million in revenue, with recommended appropriations of $4.05 million.
Background:
In June 2020, the City Council authorized placing re-authorization of a 1/4 cent sales tax measure before the voters for the November 2020 election. MSR was approved with 63.43% of the Woodland vote. Companion advisory measures S, T, U and V were also approved and were intended to guide the City Council in the allocation of the revenues generated by MSR for general city services, programs, and facilities for a period of eight (8) years as follows:
Measure S, approved by 59.37% of voters, provides for 25% of the additional sales tax received to enhance educational and literacy programs and expand the hours of operation of the library;
Measure T, approved by 61.67% of voters, provides for 55% of the additional sales tax received to expand and enhance youth and teen programs and facilities, and reduction of fees charged for use of city recreation facilities;
Measure U, approved by 67.95% of voters, provides for 15% of the additional sales tax received to enhance public safety through expanded crime prevention and community building programs that support opportunities for youth within the community;
Measure V, approved by 66.28% of voters, provides for 5% of the additional sales tax received to support a utility rate-payer assistance program for low-income seniors and families.
MSR was approved for an eight (8) year term and will expire on September 30, 2030.
Discussion:
The proposed spending plan allocates revenues to four major categories: Youth Programming, Library Programming, Crime Prevention, and Utility Assistance.
Library Programming: The allocation in this category allows for the continuation of increased hours of operation from 44 hours a week to 51 hours a week at the Woodland Public Library. MSR funds children's and teen collections, including current print and electronic material, and also expands the collection in both print and electronic form. MSR also provides funding for operations and programming of the Square One work space.
The FY2024/25 allocation totals $920,325 and will continue the same level of staffing and programming from the current year.
Youth Programming: The allocation in this category provides funding for after-school programs at Lee and Douglass Middle Schools, clubs/leagues for middle school youth during the summer, aquatics programming, assists with the waiver of per-player fees for youth sports and continues funding activities for youth diversion programs.
The FY2024/25 allocation totals $2,214,766 and will continue the same level of staffing and programming from the current year, and includes an estimated $350,000 to be available toward a partial year of operations of the southeast area pool complex, anticipated to be built in the coming year.
Crime Prevention: The allocation in this category provides funding for the crime prevention program, including Neighborhood Watch, expansion of the Volunteers In Policing (ViP) program, and continues funding activities for violence prevention programs. Also included is $200,000 annually for the next three years to continue Advance Peace Woodland.
The FY2024/25 allocation totals $665,938. This level of funding continues the staffing and programming from FY2023/24, and also includes a recommended $60,000 in additional one-time funds to purchase and install Automated License Plate Recognition (ALPR) cameras and technology. The addition of these cameras, on a four-year agreement, provides the City with a cost- effective force multiplier that helps direct officers to where crimes are occurring and provides invaluable investigative leads following a crime. Fixed ALPR technology is being widely used by many local police agencies to locate stolen vehicles and to solve crimes where a vehicle has been used.
Utility Assistance Program: MSR provides funding subsidies to assist low-income families with payment of their utility bill. The program provides a subsidy of $40 per month for up to twelve months in a fiscal year.
The FY2024/25 allocation of $250,000 will continue to provide the assistance program at the existing subsidy level and qualifying criteria. Depending upon the timing of application for the program, this allocation will provide assistance to a minimum of 520 qualifying residential accounts.
The MSR revenue estimate for FY2024/25 is approximately $4.1 million. Assumptions used for estimating sales taxes for MSR are consistent with those used in the General Fund budget. Also included in the revenue forecast is a $200,000 reimbursement from Yolo County toward their share of the Advance Peace contract included in the expenditures for MSF.
MSR Funding by Category for FY2024/25
Library Programming $920,325
Youth Programming $2,214,766
Crime Prevention $665,938
Utility Assistance $250,000
Total $4,051,028
Through the eight-year life of the sales tax measure, and based on proposed expenditures of the spending plan, the following programming will be archived, which is closely aligned with the MSR advisory measures:
Library Programming - 24.38% ($8.13 million)
Youth Programming - 56.12% ($18.7 million)
Crime Prevention - 13.32% ($4.45 million)
Utility Assistance - 6.17% ($2.06 million)
The MSR spending plan will be updated each year and adjustments will be required to reflect updated revenue numbers and modified programming expenditures to ensure the spending plan is balanced and in alignment with the MSR advisory measures.
Finally, as required by the resolution adopting MSR, an annual report will be prepared and provided to the City Council each year in December. This report will detail the activities paid for by MSR, as well as information and statistics for residents who participate in and benefit from the MSR programs.
Conclusion:
Staff recommends that the City Council adopt Resolution No. ____, approving the Measure R Spending Plan.
Prepared by: Kim McKinney, Administrative Services Director
Attachments:
1. FY25 MSR Resolution
2. FY25 Measure R Spending Plan
RESOLUTION NO. _____
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WOODLAND
APPROVING THE UPDATED MEASURE R SPENDING PLAN
WHEREAS, in June 2020 the Woodland voters approved Measure R (MSR) which extended the ¼ cent supplemental sales tax collected within the boundaries of and for the benefit of the City of Woodland; and
WHEREAS, the MSR Spending Plan will provide funding for youth programming, library programming, crime prevention, and utility assistance for low-income households.
WHEREAS, the MSR Spending Plan will be updated at least bi-annually; and WHEREAS, on May 2, 2023 Council adopted Resolution No. 8064 approving the updated MSR Spending Plan
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF WOODLAND HEREBY RESOLVES:
Section 1. That the attached MSR Spending Plan is hereby approved.
PASSED, APPROVED, AND ADOPTED by the City Council of the City of Woodland at a regular meeting held on the 7th day of May 2024, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Tania Garcia-Cadena, Mayor
ATTEST:
Ana B. Gonzalez, MMC, City Clerk
FY2022/23* FY2023/24 FY2024/25 FY2025/26 FY2026/27 FY2027/28 FY2028/29 FY2029/30 FY2030/31** Total Actual Budget Baseline
Revenues
MSR Annual Revenue Projection 3,339,527$ 3,923,776$ 4,142,954$ 4,114,900$ 4,243,400$ 4,391,000$ 4,542,900$ 4,710,987$ 1,221,323$ 34,630,768 $ Other Revenue 200,000 $ 200,000$ 200,000$ 600,000 $ Expenditures
Utility Assistance 247,800 $ 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ 62,500$ 2,060,300$ General Recreation 217,567 534,593 592,747 614,975 638,036 661,963 685,131 710,824 184,814 4,840,650 $ Middle School Programs 114,532 232,486 277,353 287,754 298,544 308,993 319,808 331,001 86,060 2,256,532 $ Aquatics 20,000 308,828 294,085 305,113 316,555 328,426 340,742 353,520 91,915 2,359,183 $ Rec-to-Go Program 98,410 95,324 125,548 130,256 135,140 140,208 145,115 150,194 38,863 1,059,058 $ Summer Camp 128,405 189,204 193,101 200,343 207,856 215,650 223,737 232,127 60,063 1,650,485 $ Youth Advisory Committee & Academy 3,305 5,000 5,000 5,000 5,000 5,000 5,000 5,000 1,250 39,555 $ At-Risk Youth 264,700 326,398 326,933 339,193 351,912 365,109 378,801 393,006 101,690 2,847,741 $ New Pool Operations/Programming*** 0 0 350,000 500,000 525,000 551,250 578,813 607,753 158,016 3,270,831 $ GREAT Program (4th/7th Grades) 43,574 47,656 50,000 50,000 50,000 50,000 50,000 50,000 12,500 403,730 $ Crime Prevention 444,397 642,641 605,938 630,175 455,382 473,597 491,357 509,783 132,225 4,385,496 $ Library 660,336 1,088,249 920,325 957,138 995,423 1,035,240 1,074,062 1,114,339 289,728 8,134,839 $ Total Expenditures 2,243,026$ 3,720,378$ 3,991,028$ 4,269,945$ 4,228,849$ 4,385,436$ 4,542,565$ 4,707,547$ 1,219,624$ 33,308,400$ Proposed Additions
PD Flock Cameras 60,000 $ 60,000 $
Net Revenue/Expenditures 1,096,501$ 403,398$ 291,926$ 44,955$ 14,551$ 5,564$ 335$ 3,440$ 1,699$ 1,862,368$ Fund Balance 1,096,501 $ 1,499,899$ 1,791,824$ 1,836,779$ 1,851,330$ 1,856,894$ 1,857,228$ 1,860,669$ 1,862,368$ 1,862,368 $ *First Measure R Revenue/Program Year: Includes three-quarters of revenue in FY2022/23 **Final Measure R Revenue/Program Year: Only one-quarter of revenue is received in FY2030/31 ***Assumes partial operations/programming of new pool in FY25; cost includes projected revenue offset (net cost) PROPOSED PROGRAMMING FY25 Baseline
Advisory Measure % FY25 Baseline With Additions
Youth - 55% 18,727,765 $ 56.12% 2,214,766 55.49% 2,214,766 $ 54.67% Library - 25% 8,134,839 $ 24.38% 920,325 23.06% 920,325 $ 22.72% Crime Prevention - 15% 4,445,496$ 13.32% 605,938 15.18% 665,938 $ 16.44% Utility Assistance - 5% 2,060,300$ 6.17% 250,000 $ 6.26% 250,000 $ 6.17% TOTAL 33,368,400$ 3,991,028 4,051,028
PERCENT OF REVENUE
Advisory Measure %
Youth - 55% 19,046,922 $ 55%
Library - 25% 8,657,692 $ 25%
Crime Prevention - 15% 5,194,615$ 15%
Utility Assistance - 5% 1,731,538$ 5%
TOTAL 34,630,768$
MEASURE R SPENDING PLAN
Forecast