Voter Approved Tax Oversight Committee Bylaws
Article I. Name and purpose
Section 1.1. Name. The name of this body shall be the City of San Rafael Voter Approved Tax Oversight Committee, hereinafter referred to as the “Committee.”
Section 1.2. Purpose. The Committee’s purpose is to review the collection and expenditure of voter approved tax revenues collected under the authority of voter-approved City tax measures and Resolution 15118 adopted by the San Rafael City Council on September 6, 2022.
Section 1.3. Committee Responsibility. The Committee’s authority is oversight only.
The responsibilities and duties of the Committee shall be limited to:
1.3 Review expenditures of Measure tax revenues to ensure the monies have been expended in accordance with the authorized municipal purposes of each Measure. To complete this review, the Committee shall:
1.3.1 Understand allowable expenses of each existing Measure’s tax funds (as identified in the enacting Municipal Ordinance)
1.3.2 Review documentation from City Council and from City Council-appointed advisory committees that pertain to the prioritization of use of each Measure’s tax funds.
1.3.3 Review annual reports prepared by the City’s Finance Department that track a) the receipt of each Measure’s tax revenues, b) the expenditure of funds for each special tax measure, and c) any funds from general tax measures that are specifically earmarked by the City Council for a particular purpose through the annual budget process.
1.3.4 Prepare and submit to the City Council and the community an annual public report on the expenditures of each Measure’s tax revenues for the previous fiscal year.
1.3.5 Fulfill the final responsibilities of each Measure’s responsibilities at the Measure’s termination, repeal or extension: Before submitting a final report: Review and report on the final expenditures of each Measure during the previous fiscal year, through its termination, to ensure that monies have been expended consistent with the authorized purposes of the Measure.