Santa Cruz County Grand Jury
• 2022-2023
Words Matter Did Measure G Mislead Voters? “The problem [with ballot proposals] is that local officials are so vested in
⚠️ Aviso de traducción: Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
⚠️ Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
Findings and Recommendations 9 findings
F1
Measure G’s ballot language made the tax appear to be a special tax: the language emphasized multiple services that Measure G could be used for, which overshadowed the final clause, “and other general county services.”
Related Recommendations (1)
R1
The County’s ballot language for a revenue measure should clearly state whether the County Government’s use of the funds will be restricted to certain uses (special revenue), or is available for any legal purpose (general revenue). (F1)
F2
County staff did not have compelling reasons to include several provisions contained in its consultant’s proposed Measure G ballot language—specifically the annual audit, citizens oversight, and 12-year expiration date—which also made Measure G appear to be a special tax.
Related Recommendations (1)
R2
The County’s ballot language for general revenue measures should only include accountability provisions when the provisions will provide transparency beyond what the law already requires. (F2, F3)
F3
The Santa Cruz County Board of Supervisors approved the Measure G ballot language at its August 7, 2018, meeting without seeking clarification as to how the provisions for an “annual audit” and “independent citizens oversight” would operate. Impartial Analysis
Related Recommendations (1)
R2
The County’s ballot language for general revenue measures should only include accountability provisions when the provisions will provide transparency beyond what the law already requires. (F2, F3)
F4
The impartial analysis did not plainly state that the Measure G funds would be general revenue that could be used for any legal government purpose.
Related Recommendations (1)
R3
The County Counsel’s impartial analysis of a revenue measure should clearly state whether the County Government’s use of the funds will be restricted to certain uses (special revenue), or is available for any legal purpose (general revenue). (F4)
F5
The impartial analysis did not inform voters that the County Board of Supervisors had adopted a resolution setting budget priorities for the use of Measure G revenue that was quite narrow compared to the broad range of proposed uses stated in the ballot.
Related Recommendations (1)
R5
If the Santa Cruz County Board of Supervisors has formally established budget priorities for an upcoming revenue measure, the County Counsel’s impartial analysis should state this fact and note that the Board’s budget priorities are subject to change. (F5)
F6
The impartial analysis failed to explain how the “annual audit” or the “independent citizens oversight'' would be carried out. Citizens Oversight
Related Recommendations (1)
R4
The County Counsel’s impartial analysis of a revenue measure should explain how all aspects of the ballot measure will operate, including provisions for an annual audit or independent citizens oversight. (F6)
F7
The Measure G Financial Summary, which is included in the County’s Adopted Budget for Fiscal Year 2021–22, can be expanded with detail showing Measure G revenues and expenditures to support the Measure G independent citizens oversight provisions.
Related Recommendations (2)
R6
By January 1, 2023, the Santa Cruz County Board of Supervisors should require that the County Administrative Office use its financial and budget tracking tools to provide more detail on the planned and actual use of Measure G funds than is shown in the Measure G Financial Summary of the County’s Adopted Budget for Fiscal Year 2021–22. (F7)
R7
By January 1, 2023, the Santa Cruz County Board of Supervisors should appoint a citizens oversight committee to oversee, review, and advise the Board on a more detailed Measure G report, showing Measure G revenues and expenditures as described in Finding 7 on a periodic basis (semiannually or quarterly). (F7, F8, F9) Commendation C1. The Grand Jury commends the County Administrative Office staff for its work in presenting the challenges of—and possible solutions to—the County’s persistent structural deficit. Required Response Respond Within/ Respondent Findings Recommendations Respond By Santa Cruz County F1, F2, F3, F7, F8, 90 Days
F8
The County Government’s current reliance on over 50 percent of Measure G revenue to support ongoing and recurring expenses for the County’s provision of essential services means the Measure G 12-year expiration date may present a serious risk to the County’s future fiscal health.
Related Recommendations (1)
R7
By January 1, 2023, the Santa Cruz County Board of Supervisors should appoint a citizens oversight committee to oversee, review, and advise the Board on a more detailed Measure G report, showing Measure G revenues and expenditures as described in Finding 7 on a periodic basis (semiannually or quarterly). (F7, F8, F9) Commendation C1. The Grand Jury commends the County Administrative Office staff for its work in presenting the challenges of—and possible solutions to—the County’s persistent structural deficit. Required Response Respond Within/ Respondent Findings Recommendations Respond By Santa Cruz County F1, F2, F3, F7, F8, 90 Days
F9
Other California cities and counties have demonstrated that Santa Cruz County can honor its promise for citizens oversight of Measure G expenditures.
Related Recommendations (1)
R7
By January 1, 2023, the Santa Cruz County Board of Supervisors should appoint a citizens oversight committee to oversee, review, and advise the Board on a more detailed Measure G report, showing Measure G revenues and expenditures as described in Finding 7 on a periodic basis (semiannually or quarterly). (F7, F8, F9) Commendation C1. The Grand Jury commends the County Administrative Office staff for its work in presenting the challenges of—and possible solutions to—the County’s persistent structural deficit. Required Response Respond Within/ Respondent Findings Recommendations Respond By Santa Cruz County F1, F2, F3, F7, F8, 90 Days
Conclusions 1
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CL1 Page 17A ballot measure represents a promise to the voters. The County Government did not take the care it should have in crafting Measure G. County Government relied on a tax measure consultant to draft the ballot question and this language was accepted with minimal changes. The result was the inclusion of the accountability provisions “annual audits,” and “independent citizens oversight” that voters found misleading. Even County staff conceded in Grand Jury interviews that they could see how voters could have been confused by what those terms meant in the context of Measure G. The County staff is clear about what it believes these provisions of Measure G called for, but it did not consider what the wording might have meant to voters. If County Government continues to ignore how voters may interpret tax measures, voters may lose confidence and trust in the County. County staff proposed Measure G for the legitimate purpose of addressing the County’s structural deficit and an extensive list of ongoing critical needs and essential services. The need for these services will remain strong. The Grand Jury understands and values the important leadership role the County should play in addressing critical issues such as homelessness, fire prevention, and drought resilience. This report is written in support of the County and with the intention of highlighting the critical need for County services, and the intelligence of County voters in being able to recognize the need and act accordingly. That said, the County Government should write future ballot questions and the accompanying voter information carefully so that residents know exactly what they are voting for.
Commendations 34
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CM1 Page 21“Santa Cruz County, California, Measure G, Sales Tax (November 2018).” Accessed May 21, 2022. https://ballotpedia.org/Santa_Cruz_County,_California,_Measure_G,_Sales_Tax_ (November_2018)
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CM2 Page 21Confidential Grand Jury interviews. 3. “Structural Surplus/Deficit.” Budget Counsel Reference. Accessed May 21, 2022. https://budgetcounsel.com/cyclopedia-budgetica/cb-structural-surplusdeficit/
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CM3 Page 21Santa Cruz County Board of Supervisors. February 15, 2022. “General Fund Mid-Year Budget Report.” Accessed May 21, 2022. http://santacruzcountyca.iqm2.com/citizens/FileOpen.aspx?Type=1&ID=1533&Inl ine=True#page=22
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CM4 Page 21Mac Taylor. March 20, 2014. “A Look at Voter-Approval Requirements for Local Taxes,” p. 4. Accessed May 21, 2022. https://lao.ca.gov/reports/2014/finance/local-taxes/voter-approval-032014.pdf#pa ge=4
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CM5 Page 21California Tax Foundation. September 1, 2021. “Local Tax Trends in California,” p. 2. Accessed May 21, 2022. https://www.caltax.org/foundation/reports/2021-Local-Tax-Trends-in-CA.pdf#page =6
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CM6 Page 21Julia Kagan. May 31, 2020. “Sales Tax Definition.” Accessed May 21, 2022. https://www.investopedia.com/terms/s/salestax.asp
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CM7 Page 21California Tax Foundation. September 1, 2021. “Local Tax Trends in California,” p. 36. Accessed March 23, 2022. https://www.caltax.org/foundation/reports/2021-Local-Tax-Trends-in-CA.pdf#page =36 9. “Definition of Ad Valorem Property Tax.” Accessed May 19, 2022. https://www.investopedia.com/terms/a/advaloremtax.asp 10. “Definition of Parcel Property Tax.” Accessed May 19, 2022. https://ballotpedia.org/Parcel_tax
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CM8 Page 21California Tax Foundation. September 1, 2021. “Local Tax Trends in California.” Accessed March 23, 2022. https://www.caltax.org/foundation/reports/2021-Local-Tax-Trends-in-CA.pdf
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CM9 Page 21California Taxpayers Association. September 1, 2021. “Local Tax Trends in California: A Survey of Ballot Measure Elections from 2010–2020,” p. 42. Accessed May 21, 2022. https://www.caltax.org/foundation/reports/2021-Local-Tax-Trends-in-CA.pdf#pag e=46
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CM10 Page 21Confidential Grand Jury interviews.
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CM11 Page 22Confidential Grand Jury document.
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CM12 Page 22EMC Research. March 2018. “DRAFT Telephone Survey of Likely November 2018 Voters Unincorporated Santa Cruz County.” Accessed May 25, 2022. https://www.santacruzcounty.us/Portals/0/County/GrandJury/GJ2022_final/Copy OfDraft_EMC_Survey.pdf
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CM13 Page 22Santa Cruz County Board of Supervisors. August 7, 2018. “Santa Cruz County Board of Supervisors Regular Meeting.” Accessed May 21, 2022. http://santacruzcountyca.iqm2.com/Citizens/SplitView.aspx?Mode=Video&Meetin gID=1664&Format=Minutes
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CM14 Page 22Santa Cruz County Board of Supervisors. August 7, 2018. “Measure G Resolution No. 181-2018, Santa Cruz County Board of Supervisors Meeting Agenda.” Accessed May 9, 2022. https://www.votescount.com/Portals/16/nov18/CO%20sales%20tax%20reso.pdf
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CM15 Page 22Santa Cruz County Board of Supervisors. August 7, 2018. “Revenue Options and Funding Strategies to Address the County’s Critical Unmet Needs.” Accessed May 9, 2022. http://www.santacruzcountyfire.com/fdac/bos_item_2018-697.pdf
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CM16 Page 22City of San Leandro. “San Leandro, California, Measure VV, Property Transfer Tax (November 2020).” Accessed May 7, 2022. https://ballotpedia.org/San_Leandro,_California,_Measure_VV,_Property_Transfe r_Tax_(November_2020)
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CM17 Page 22City of San Mateo. “City of San Mateo Sales Tax Continuation, Measure S (November 2015).” Accessed May 7, 2022. https://ballotpedia.org/City_of_San_Mateo_Sales_Tax_Continuation,_Measure_S _(November_2015)
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CM18 Page 22Santa Cruz County Regional Transportation Commission. “Measure D – Taxpayer Oversight.” Accessed May 21, 2022. https://sccrtc.org/funding-planning/measured/taxpayer-oversight/
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CM19 Page 22California Legislative Information. Measures Submitted to the Voters. Accessed May 21, 2022. https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=EL EC§ionNum=9160.
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CM20 Page 23City of Sacramento. “Sacramento, California, Measure U, Sales Tax (November 2018).” Accessed May 10, 2022. https://ballotpedia.org/Sacramento,_California,_Measure_U,_Sales_Tax_(Novem ber_2018) 26. “Santa Cruz County, California, Measure G, Sales Tax (November 2018).” Accessed May 21, 2022. https://ballotpedia.org/Santa_Cruz_County,_California,_Measure_G,_Sales_Tax_ (November_2018)
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CM21 Page 23Dana McRae. “Impartial Analysis of Measure D.” Accessed May 19, 2022. https://www.votescount.us/Home/PastElections/November8,2016PresidentialGen eralElection/LocalMeasuresontheballot/MeasureDCountyTransportationTaxMeas ure/ImpartialanalysisofMeasureD.aspx
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CM22 Page 23Alicia Tuovila. May 1, 2022. “What Is an Audit?” Investopedia. Accessed May 21, 2022. https://www.investopedia.com/terms/a/audit.asp
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CM23 Page 23Santa Cruz County Auditor-Controller-Treasurer-Tax Collector. June 30, 2021. Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2021, p. iii. Accessed May 21, 2022. https://www.co.santa-cruz.ca.us/Portals/0/County/auditor/acfr_2020-21/ACFR_202 0-21.pdf#page=11
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CM24 Page 23Santa Cruz County Auditor-Controller-Treasurer-Tax Collector. County of Santa Cruz Adopted Budget, Fiscal Year 2021–22, p. 3. Accessed May 21, 2022. https://sccounty01.co.santa-cruz.ca.us/AuditorBudget/2021-2022/2021-2022_AD OPTED_BUDGET.pdf#page=3
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CM25 Page 23City of Milpitas. “Measure F Oversight.” Accessed May 6, 2022. https://www.ci.milpitas.ca.gov/milpitas/departments/finance/measure-f-oversight/
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CM26 Page 23City of Milpitas. “Measure F Oversight.” Accessed May 21, 2022. https://www.ci.milpitas.ca.gov/milpitas/departments/finance/measure-f-oversight/
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CM27 Page 23City of San Leandro. “Measure HH Citizens’ Oversight Committee.” Accessed May 21, 2022. https://www.sanleandro.org/214/Measure-HH-Citizens-Oversight-Committee 37. “Measure U Community Advisory Committee.” Accessed May 21, 2022. https://boards.cityofsacramento.org/board/2936
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CM28 Page 24City of San Mateo. “Measure S Oversight Committee.” Accessed May 21, 2022. https://www.cityofsanmateo.org/3750/Measure-S-Oversight-Committee 39. “Santa Cruz County, California, Measure G, Sales Tax (November 2018).” Accessed May 21, 2022. https://ballotpedia.org/Santa_Cruz_County,_California,_Measure_G,_Sales_Tax_ (November_2018)
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CM29 Page 24Santa Cruz County Board of Supervisors. County of Santa Cruz 2021–2022 Measure G Financial Summary. Accessed May 21, 2022. https://sccounty01.co.santa-cruz.ca.us/AuditorBudget/2021-2022/Measure_G_Fi nancial_Summary.pdf
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CM30 Page 21Santa Cruz County Board of Supervisors. February 15, 2022. 2021–22 Mid-Year Report General Fund Meeting Presentation. Accessed May 7, 2022. https://santacruzcountyca.iqm2.com/Citizens/FileOpen.aspx?Type=4&ID=45764 &Inline=True#page=11
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CM31 Page 21Santa Cruz County Board of Supervisors. February 15, 2022. “Santa Cruz County Board of Supervisors Regular Meeting Agenda and Addendum.” Accessed May 7, 2022. https://santacruzcountyca.iqm2.com/citizens/FileOpen.aspx?Type=1&ID=1533&I nline=True BETTER http://santacruzcountyca.iqm2.com/Citizens/Detail_Meeting.aspx?ID=1919
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CM32 Page 24OpenGov/Santa Cruz County. May 20, 2022. “Santa Cruz County FY 2022–23 Budget.” Accessed May 20, 2022. https://www.santacruzcounty.us/VisionSantaCruz/Budget.aspx
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CM33 Page 22EMC Research. March 2018. “DRAFT Telephone Survey of Likely November 2018 Voters Unincorporated Santa Cruz County.” Accessed May 25, 2022. https://www.santacruzcounty.us/Portals/0/County/GrandJury/GJ2022_final/CopyOf Draft_EMC_Survey#page=8
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CM34 Page 24VotesCount. “Santa Cruz County June 2022, Measure B Ballot Measure.” Accessed May 19, 2022. https://www.votescount.us/Home/Elections/June2022CaliforniaPrimaryElection/L ocalMeasuresJune2022/B-CountyTOT.aspx
No Responses Found 2
Government entities assigned to respond to this report. No response documents have been linked in our database.
Santa Cruz County
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