Measure C Citizen Oversight Committee

Action: Review and comment, comment with edits, and vote to accept the April 3, 2025 Measure C Citizen Oversight Committee minutes.

Summary: Measure C is a half-cent sales tax that pays for improving transportation infrastructure by funding transportation projects in Fresno County. Fresno County and incorporated cities receive Measure C funding based on a number factors. To receive Measure C funding, recipients’ projects must meet Measure C guidelines and complete yearly audits and expenditure reports as to how Measure C funding was spent.

Currently, there are Fiscal Year audits and expenditure reports from cities that are overdue by two (2) Fiscal Years. Those recipients of Measure C funding cite staffing shortages as the main reason for overdue Measure C audits and expenditure reports. Due to the continued lateness of the Measure C audits and expenditure reports, Measure C Citizens Oversight Committee members have researched other agencies that administer similar transportation tax measures within California’s Central Valley to learn how those agencies assist funding recipients in completing similar audits or expenditure reports in a timely manner.

The Measure C Citizens Oversight Committee will present their findings on how other agencies, that administer similar transportation tax measures, are able to assist their funding recipients in completing audits and expenditure reports in a timely manner.

This information will be taken into consideration and be passed along to staff and members of voting boards at Fresno Council of Governments (Fresno COG) and Fresno County Transportation Authority (FCTA) to be considered for new guidelines in Measure C, if renewed by voters’ on the 2026 November Ballot.

Action: Information item. To receive COC member findings, discuss and provide recommendations to staff.

Summary: Every year the Measure C Citizens’ Oversight Committee drafts a letter to be included within the “Measure C Annual Report” for Fiscal Year 2024-2025. This letter covers topics such as operating budgets and projects completed by Measure C while remaining unbiased. Fresno Council of Government (Fresno COG) and Fresno County Transit Authority (FCTA) cannot bias or instruct the subcommittee on what to include in the letter. All staff are to remain neutral and not bias the subcommittee on what should be written or included within the report.

The subcommittee will meet in July, August, and September during scheduled Oversight Committee meetings. These dates are chosen since the Oversight Committee goes on a ‘summer recess’ unless necessary actions needing the Oversight Committee’s vote are necessary.

Attached below is last Fiscal year’s Measure C Citizens Oversight Committee letter for the Measure C Annual Report. To see all Measure C Annual Reports, the reports are linked at: https://measurec.com/financials/annual-reports/

Action: Elect three (3) current committee members to draft and complete the Annual Report for Fiscal Year 2024-2025.

Summary: Price Paige & Company Certified Public Accountants was retained by the Authority to perform the audit of finances on all local agencies receiving Measure C Extension revenue as required in the 2006 Measure C Extension Expenditure Plan. The firm has recently completed the audit of finances, and submitted the final report for fiscal years ending June 30, 2022¹, June 30, 2023¹, and June 2024¹ for the agencies listed below:

FY/22: City of Parlier, City of San Joaquin, City of Sanger

FY/23: City of Coalinga, City of Fresno, City of Parlier

FY/24: City of Reedley, FCRTA

In summary the firm stated that overall, local agencies continue to adhere to the record keeping and reporting requirements, as well as proper expenditure of Measure C funds in accordance with provisions of the Measure C Transportation Sales Tax Extension. The remaining agencies in process of their audits will be presented to the Committee at a future meeting. FY24 Audits are not considered behind at this time.

Remaining Audits:

FY22: City of Huron, City of Orange Cove

FY23: City of Huron, City of Orange Cove, City of San Joaquin, City of Sanger

 ¹FCTA Audits of local agencies are dependent on agency audits.

Action: Review and accept. Staff requests that the COC membership review the attached Local Agency Audit Reports, submit questions to staff, and vote to accept them.

Summary: While the Original Measure C Budget does not fall under the purview of the COC it is provided to you as a courtesy for reference to those services that are funded by both the Original and the Extension Measures.

This proposed 2025-26 Original Measure C budget has no estimated sales tax revenue during the fiscal year due to the expiration of the original Measure C sales tax levy in 2007. However, it is estimated to gain $1,500,000 in interest revenue which will be used to fund the remaining urban and rural projects.

Action: Review and accept. Staff requests that the COC membership review the attached Proposed Original Measure C Budget, submit questions to staff, and vote to accept the Budget.

Summary: This proposed 2025-26 Measure C Extension budget includes estimated sales tax revenue and interest earnings to be received during the 2025-26 fiscal year of $121,116,558 a $338,821 increase over last year’s approved budget before interest. This revenue estimate reflects a moderately conservative 1% projected increase over 2024-25 actual revenues due to the heightened level of uncertainty regarding the economic outlook over the near-term. The 2023-24 budget reflected a 1% increase in revenue and was forecasted to be $112,421,541 but the actual revenue came in at $109,730,665, a negative 0.84% over the actual 2022-23 revenue of $111,440,469.

The budget includes approximately $9.3 million in interest income.

Action: Review and accept. Staff requests that the COC membership review the attached Proposed Measure C Extension Budget, submit questions to staff, and vote to accept the Proposed Measure C Extension Budget.

Summary: The RTMF revenue projection is the result of a collaborative effort between the Fresno County Auditor-Controller/Treasurer-Tax Collector’s office and RTMF Agency staff, which took into consideration projected development activity in Fresno County during the FY2024-25 fiscal year.  The fee income identified in this budget is the result of applying the RTMF fee schedule, as updated by the Board in January 2020, to the development activity estimated to take place during the upcoming fiscal year.

There are no proposed administrative salaries, benefits, or support costs proposed in this budget because the fee is calculated and collected by the RTMF Agency.  Costs associated with RTMF Administration are also covered by a separate fee imposed and collected by the RTMF Agency.

To date, nearly $61 million in RTMF funds have been collected to help fund critical Measure C infrastructure projects.

Attachment 2 to this report shows the RTMF revenues and expenditures in tabular form.

Action: Review and accept. Staff requests that the COC membership review the attached RTMF Budget, submit questions to staff, and vote to accept RTMF Budget.

A.  Upcoming 2025 COC meeting dates – please reserve these dates from 5-7:00 pm

• July 3
• August 7
• September 4
• October 2
• November 6
• December 4

B.  Items for the next agenda

C.  Upcoming Meetings/Events of other related Boards/Committees

June

• Measure C Renewal Steering Committee Meeting — Thursday, June 12 at 3 pm via webinar. Topics are Active Transportation, Special Programs, Microtransit. Visit www.measurec2026.com for meeting link or recordings
• Fresno COG Transportation Technical Committee – Friday, June 13, at 8:30 AM in-person at Fresno Council of Governments Sequoia Conference Room
• Fresno COG Policy Advisory Committee – Friday, June 13, at 10:00 AM in-person at Fresno Council of Governments Sequoia Conference Room
• Fresno County Transportation Authority Board — Wednesday, June 18 at 9 am at Fresno Council of Governments Sequoia Conference Room
• Measure C Renewal Community Workshop in Central Fresno, Monday, June 23 at 6 pm at Betty Rodriguez Library, 3040 N Cedar Ave, Fresno, CA 93703, For a complete list of events: Meetings and Events | Measure C 2026
• Measure C Renewal Community Workshop in Northeast Fresno/Clovis at Fort Washington Elementary School, 960 E Teague Ave, Fresno, CA 93720,
  For a complete list of events: Meetings and Events | Measure C 2026
• Fresno COG Policy Board – Thursday, June 26, at 5:30 PM in-person at Fresno Council of Governments Sequoia Conference Room

July

• Measure C Renewal Steering Committee Meeting — Thursday, July 10 at 3 pm via webinar. Visit www.measurec2026.com for meeting link or recordings
• Fresno COG Transportation Technical Committee – Friday, July 11, at 8:30 AM in-person at Fresno Council of Governments Sequoia Conference Room
• Fresno COG Policy Advisory Committee – Friday, July 11, at 10:00 AM in-person at Fresno Council of Governments Sequoia Conference Room
• Measure C Renewal Community Workshop in Sanger, TBD
• Measure C Renewal Community Workshop in Clovis at Clovis Transit Center, 785 3rd St, Clovis, CA 93612
• Measure C Renewal Community Workshop in West Fresno,Teague Community Resource Center, 4718 N. Polk Ave, Fresno, CA 93722
• Measure C Renewal Community Workshop in Northeast Prather/Auberry at Foothill Elementary School Multi-Purpose Room, 29147 Auberry Rd, Prather, CA 93651
• Fresno COG Policy Board – Thursday, July 31, at 5:30 PM in-person at Fresno Council of Governments Sequoia Conference Room