WEST SACRAMENTO, CA (MPG) - Four comprehensive sales tax measure reports clarify exactly what officials do with voter-approved funds.

Finance manager Becky Robertson explained to City Council on June 26 how the department closely follows the city's Transaction and Use Tax (TUT) Measures K, V, E, and N to create uniformity, easy public access, and understanding.

Robertson explained that all four measures fall under general sales tax requirements that mandate a 50% + one voter approval. For over 20 minutes, the finance manager detailed each measure of revenues and expenditures, noting specific projects.

"We are trying to make it easy to view, easy to digest and be able to provide a lot of transparency and insight into how we are using our tax measures to make sure the public knows we are using these measures for the intended purpose," Robertson said.

Robertson said, "All of our sales tax measures roll up into the general fund and are considered a general sales tax," however, "that leads to a lot of confusion because people will look at just the bottom line and say how much money is in the General Fund."

There are four West Sacramento tax measures: K, V, E and N.

Measure K, passed in 2002, imposed a one-half cent TUT with no expiration on the one-quarter cent of that tax, according to a staff report. The measure's sales tax revenues total $95.2 million, with $89 million used for operating and capital programs.

Additionally, the city received $5.1 million in Measure K TUT revenues and $0.6 million in other revenues. Since 2023, "the Measure K Fund was $6.2 million, of which $3.8 million reserved for future light rail/streetcar operations and maintenance, and $2.4 million was unrestricted," according to the staff report.

Resident Pat Flint took the podium to thank officials for the "very thorough report, and I appreciate it."

"I see where the money is going, and I don't like where some of it is going," Flint said. "I don't like that some of it has been sitting like the streetcar money."

The same stands for other improvements, according to the resident.

"I see a lot of it was spent on the roads but not recently," Flint said.

Measures V and U passed in 2008. Measure V continues the one-quarter cent portion capital allocation of the existing Measure K transaction and use tax until 2033, according to a staff report. Measure U is an advisory measure for using one-fourth cent of TUT proceeds for a streetcar system and unspecified flood protection improvements.

Robertson said future audit statements will now include each measure and what fund balances for different accounts within the general fund.

According to Mayor Martha Guererro, the report reveals years of hard work: "We are doing so much more than I think people understand."

Measure V also continues the one-quarter cent portion capital allocation of the existing Measure K transaction and use tax until 2033. Thus far, Measure V TUT revenues total $46.9 million, with $35.7 million spent. Additionally, the city received $5.1 million in Measure V TUT revenues and $0.6 million in other revenues.

Since 2023, "the Measure V Fund was $11.2 million, including $450,000 in reserve for future transit operations and maintenance costs," according to a staff report. Councilmember Quirina Orozco said the report is "perfect for public consumption."

"In all the years I have seen presentations like this, I don't think I have ever seen it laid out in such a user-friendly fashion with such fantastic visuals," Orozco said. "When we tell the voters we are asking for an additional quarter-cent for a particular purpose, we need to illustrate exactly what it is we are spending it for."

In 2016, voters approved Measure E, imposing a permanent one-quarter cent TUT for several projects, including building roads and bicycle/pedestrian trails, reducing homelessness, improving youth career and education opportunities, and enhancing internet access and smart technologies.

Since it passed, Measure E revenues have totaled $28.9 million, including $25.9 million in Measure E TUT revenues and $2.9 million of other revenues, according to a staff report, adding $27.2 million was spent.

Additionally, the city received $5.0 million in Measure E TUT revenues and $2.4 million in other revenues.

Since 2023, "the Measure E Fund was $1.6 million. Including $150,000 in reserve for federal grant compliance," according to a staff report.

Vice-Mayor Dawnte Early said she was struck by how much money was collected over the years.

"I was awe-struck to see what we were able to maintain and get to where we are now," Early said.

Measure N, approved in 2018, approved a permanent one-quarter cent TUT for general purposes for public safety, inclusive economic development, and community improvements. Measure N sales tax revenues total nearly $18.9 million, of which $15.1 million is spent.

Additionally, the city received $5.0 million in Measure N TUT revenues and $0.1 million in other revenues. Since June 30, "the Measure N Fund was $3.8 million," according to a staff report.

Councilmember Verna Sulpizo-Hull thanked Roberston and the staff for helping the council keep its promise by making the report available on the city website for full public disclosure.