Item Coversheet
CC #: 2010
File #: 0103-22
Title:Measure B Local Sales Tax Citizens' Oversight Committee Report

  Dennis Kauffman 916-774-5313


Meeting Date: 4/20/2022

Item #: 9.2.


Staff recommends City Council receive an informational report and presentation from the Local Sales Tax Citizens' Oversight Committee on the fiscal year 2020-21 revenue and expenditures of the Measure B sales and use tax.

The Local Sales Tax Citizens' Oversight Committee (Committee) was created when Measure B was passed by Roseville voters in the November 6, 2018 election. The Committee is charged with the annual review and report to the City Council on the revenue and expenditures of the Measure B sales and use tax.


As part of the EngageRoseville effort that led to Measure B, the City asked the community about its priorities for city services to help guide the City in developing future budgets. Those priorities, along with Council priorities, were reflected in the FY2020-21 budget as follows:


Services maintained

• Specialized police and fire services

• Fire engine company

• Recreation and library programs

• Street maintenance levels

• Job-creation and business recruitment initiatives

Services restored

• Library hours

• 4th of July fireworks

• Fire training and investigations

• Goat grazing for thatch management in open space

• Park maintenance standards

• Industry training and development

Services added

• Establish new police beat in West Roseville

• Maintenance for three citywide parks, allowing for construction to occur

Fiscal health investments

• Build economic stabilization reserve fund

• Pay down CalPERS pension obligation

• Pay down retiree health liability


On November 30, 2021, at the Committee’s request, City staff, with the assistance of an external consulting firm, Management Partners, developed a draft Measure B scorecard to be used as a tool for the committee’s annual evaluation of Measure B revenues and expenditures.


The Committee met on February 8, 2022, and received a presentation on the City’s year-end report from staff. The presentation was a summary of the information provided to the Committee, including the following documents:


o   Measure B Scorecard


o   2021 City of Roseville Annual Comprehensive Financial Report (ACFR)


o   Fourth Quarter Report FY2020-21


o   General Ledger Detail


o   General Fund Reserves Policy


o   FY2020-21 Annual Budget


o   FY2020-21 Year-end Report and Budget Adjustment Council Communication


o   Roseville Citizens' Oversight Committee Memo March 17, 2021 Final



The Committee met again on March 29, 2022, to finalize its annual review and report to the City Council on the revenue and expenditures of the Measure B sales and use tax.


There is no fiscal impact related to receiving this report.


The California Environmental Quality Act (CEQA) does not apply to activities that will not result in a direct or reasonably foreseeable indirect physical change in the environment, or is otherwise not considered a project as defined by CEQA Statute §21065 and CEQA State Guidelines §15060(c)(3) and §15378.  The report to the City Council from the Local Sales Tax Citizens' Oversight Committee meets the above criteria and is not subject to CEQA. No additional environmental review is required.



Goal A - Remain fiscally responsible in a changing world

Respectfully Submitted,

Scott Pettingell, Budget Manager

Dennis Kauffman, Assistant City Manager/Chief Financial Officer 

Dominick Casey, City Manager

Local Sales Tax Citizens Oversight Committee Report to Council