_x_ Agree __ Partially Disagree __ Disagree Response explanation (required for a response other than Agree): Although

The plain language of Measure S required use of Measure S funds for the modernization, upgrade, and repair of the existing local library branches—not community centers.

The Santa Cruz Public Libraries website states that Measure S funds would be used to address the “most urgent needs” identified in the Facilities Master Plan, which stated no new library branches were needed and focused only on the needs of the existing ten library branches—likely misleading voters.

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. _X_ AGREE __ PARTIALLY DISAGREE __ DISAGREE Response explanation (required for a response other than Agree): Although this finding requires no response, it is important to note that the language approved by the Board is common for similar measures, and there was no need for the Board to seek clarification. Santa Cruz County Civil Grand Jury

Following the dissolution of redevelopment agencies in California, County Parks was left without a ready source of capital funds needed to fulfill the vision of the Live Oak Community Center as the heart of Live Oak, and Measure S filled the void.

The Annex is an expansion of the Live Oak Community Center and not an expansion of the Live Oak Branch Library.

The County’s decision to use Measure S funds for the Live Oak Library Annex in the Live Oak Community Center will impact the Santa Cruz Public Libraries operating budget. How a Community Center Became a “Library” published June 22, 2022 248 Santa Cruz County Civil Grand Jury

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. __ AGREE _X_ PARTIALLY DISAGREE __ DISAGREE Response explanation (required for a response other than Agree): Theoretically, it would be possible to provide such expanded detail, but no other General Fund revenues are subject to such treatment and the County questions the utility of providing that level of detail for General Fund monies. Once again, Measure G is not a special tax; it is a general tax, the revenues of which are mixed with all General Fund monies and spent on County services as prioritized by the Board of Supervisors. The Board prioritizes its spending of General Fund monies on an on- going and continually shifting basis as different needs, including emergencies, arise. All of the Board’s work in spending money is conducted in public, after receiving public input. [Returnto Table of Contents] 2021–2022 Consolidated Final Report with Responses 229

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. __ AGREE __ PARTIALLY DISAGREE _X_ DISAGREE Response explanation (required for a response other than Agree): This finding is confusing and internally inconsistent, as it appears to assert that the County is actually worsening its financial position by obtaining permission from the voters to adopt a tax measure that will continue to fund essential public services, on the grounds that the measure is time-bound. It seems to assert that unless a tax is implemented with no termination date, the County is placing its future fiscal health in “serious risk” and that the County would be in a better financial position if no tax had been adopted at all. Interpreted as written, this finding indicates a significant lack of understanding about basic principles of government finance, election procedures, and the County’s implied contract with the electorate to be prudent in the amount of money it is asking for and the amount of money it is spending. It is important to note that the County is structurally underfunded. The majority of its residents live in unincorporated areas requiring city-like services such as parks and planning, while the County is also mandated to provide countywide services such as social services, public health and elections. Additionally, the County receives a much lower per-capita property tax revenue to provide these services compared to its peers as noted in the report. The approval of Measure G has strengthened the County’s fiscal position and allowed the County to invest in projects, programs and services desired by the public including the creation of the Office of Response, Recovery and Resilience, the Housing for Health Division, improved parks maintenance and capital projects, such as LEO’s Haven at Chanticleer Park and Simpkins Family Swim Center renovations, affordable housing development, and homelessness and mental health services, while also providing flexibility to respond to the unprecedented disasters of the COVID-19 pandemic and the CZU wildfires. By providing a small supplement to the County’s General Fund, Measure G has fostered many positive investments in the community. It was appropriate to place a time limit on this tax such that its impacts and burdens may be reanalyzed at a time in the future when the County’s financial outlook may not require the County to continue to collect it. It is unfortunate that this effort to demonstrate fiscal prudency appears to be misunderstood. Santa Cruz County Civil Grand Jury

Other California cities and counties have demonstrated that Santa Cruz County can honor its promise for citizens oversight of Measure G expenditures. __ AGREE __ PARTIALLY DISAGREE _X_ DISAGREE Response explanation (required for a response other than Agree): The premise of this finding is fundamentally flawed, in that argumentatively asserts that the County is not “honoring” a promise for citizen’s oversight of Measure G expenditures. As previously noted, members of the public have regular oversight of General Fund expenditures through their ability to determine how General Fund monies are being spent and their ability to provide public input to the Board of Supervisors when the Board creates and approves budgets and approves expenditures. [Returnto Table of Contents] 2021–2022 Consolidated Final Report with Responses 231