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Informational Report on Measure W fund balance and expenditures for FY 2025-26. (Christie Donnelly, Finance Director)
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RECOMMENDATION
Recommendation
This report is informational and requires no formal action from the Committee.
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BACKGROUND/DISCUSSION
On November 3, 2015, South San Francisco residents approved a half-cent sales tax by an overwhelming majority. The adoption of Measure W ensures that the City of South San Francisco will be able to maintain and enhance locally controlled City services that the community cares about and has come to expect - including neighborhood police patrols, 911 response, programs for seniors & disabled residents, crime and gang suppression programs, street maintenance and pothole repair, youth/teen educational and recreational programs, a police operations center that meets earthquake safety codes, and other essential city services.
The voter-approved half-cent sales tax (Measure W) went into effect on April 1, 2016. Since that time, the sales tax proceeds have been accounted for separately from the City’s General Fund to track the commensurate revenues and expenditures.
Major projects currently funded by Measure W are:
1. Community Civic Campus Program
a. Police Operations & 911 Dispatch Center (pf1707)
b. Library, Parks and Recreation and Community Theater/Council Chamber (pf2103)
2. Orange Memorial Park Project
a. Multi-Use Sports Fields
b. Aquatic Center
c. Park Playground
d. Park Bridges
3. Paving Program
a. Used to augment City efforts towards street maintenance and pothole repairs
A. MEASURE W FUND BALANCE THROUGH JUNE 30, 2026
The following is a summary of Measure W revenues and expenditures since its inception through June 30, 2026:
Table 1: Measure W Fund Balance Summary
As indicated in the table above, the fund balance for Measure W as of June 30, 2026, was $21,794,604.
B. FY 2025-26 REVENUES (July 1, 2025 - June 30, 2026)
The City received $12.8 million in Measure W sales tax as of June 30, 2026. There is usually a two-month lag in sales tax collection, so the amount represents revenues from July through April 2026.
C. FY 2025-26 EXPENDITURES (July 1, 2025 - June 30, 2026)
The following is a summary of expenditures as of June 30, 2026:
Table 2: Expenditures
Ongoing Capital Project Funds appropriated in prior years by Council but unspent will be carried over as appropriated funds to be spent in FY 2026-27 or future years.
CONCLUSION
As of June 30, 2026, $12.8 million of Measure W sales revenue has been recorded by the City for Fiscal Year 2025-26 and $14.28 million has been expended.
Attachments:
1. Revenue Detail report - FY 2025-26 (As of June 30, 2026)
2. Expenditure Detail report - FY 2025-26 (As of June 30, 2026)
3. Power Point Presentations