A. Line Item Accounting. All revenue generated by the tax (“Measure A revenues”) shall be accounted in the general fund as a separate line item entitled “Local Transactions and Use Tax – Measure ‘A’ Revenues.” Measure A revenues and expenditures will be tracked and accounted for by City Finance Department staff in accordance with generally accepted accounting principles (GAAP), and presented annually in a report (the “Finance Department Report”) to the Citizens’ Oversight Committee (“COC”) created pursuant to subsection (D) of this section.

B. Annual Submittal of Measure A Public Safety Expenditure Plan. If Measure ‘A’ is approved by the voters, beginning in fiscal year 2018-2019, and for each subsequent year, prior to City Council consideration of the City’s annual budget, City staff will prepare and present to the COC for its review a spending plan for the Measure ‘A’ Revenues. Such plan (the “Measure ‘A’ Spending Plan”) shall be (1) consistent with the City Council Intended Public Safety Expenditure Plan approved concurrently with the ordinance codified in this chapter; (2) include specific proposals for near term expenditures; and (3) a plan for expenditures for the next 10 years to address the “Phase I” critical needs described therein. After review by the COC, the Measure ‘A’ Spending Plan for the upcoming fiscal year shall be incorporated into the City Manager’s proposed budget, and then presented to the City Council for its consideration and action, in its discretion, as part of the City’s annual budget process. The City Council must consider for approval the expenditure of projected Measure ‘A’ revenues as a separate line item category in each year’s budget. The COC’s duties under this section shall continue until and unless the City Council appoints another commission, committee, or group to be responsible for reporting to the City Council, pursuant to subsection (D) of this section.

C. Annual, Independent Audit. Beginning with the fiscal year 2018-2019, the City’s independent auditors shall, as part of their annual audit of the City’s financial statements, review the collection and expenditure of Measure ‘A’ revenues.

D. Measure A Oversight Committee. Prior to the Operative Date, the City shall create and convene a Citizens’ Oversight Committee (“COC”). The function of the COC shall be to review and report on City compliance with the terms of this chapter and the spending guidelines contained in the City Council Intended Public Safety Expenditure Plan and each Measure A Spending Plan presented to and approved by the City Council thereafter. The COC shall operate in accordance with the Ralph M. Brown Act, which includes requirements that meetings be noticed in advance and held in public. The COC shall be created by City Council ordinance consistent with the terms of this section adopted no later than 150 days following the date of the election at which Measure A is approved by the voters. The COC may be disbanded following the implementation of “Phase I” critical needs, as reported in the Intended Public Safety Expenditure Plan. If the City Council elects to disband the COC, an appropriate alternative citizens’ group or committee designated by the City Council, shall be responsible for reporting to the City Council, in a manner to be determined by the City Council, regarding the collection and expenditure of Measure A Revenues and the resulting impacts on public safety. (Ord. 3539 § 1(R), 2022; Ord. 3415 § 1, 2018).