TO: Board of Supervisors
FROM: Ryan J. Alsop, County Executive Officer
REPORT BY: Becky Craig, Assistant County Executive Officer
SUBJECT: Dismiss Collection of 2012 Measure T Election Fees
RECOMMENDATION
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Adopt a Resolution to dismiss collection of the 2012 Measure T election fees from the Napa Valley Transportation Authority totaling $68,108. (No Fiscal Impact, Discretionary)
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BACKGROUND
On July 10, 2012, the Board of Supervisors adopted Ordinance No. 1373 calling for a special election to impose a sales tax of 0.5% for 25 years commencing July 1, 2018 to provide supplemental funding to Napa Valley Transportation Authority (NVTA) for streets and road maintenance throughout Napa County and its municipalities ((Measure T). Section 3(m) of the Ordinance required NVTA to reimburse the County for the costs of conducting the special election if the voters approved the measure. The measure passed and an invoice for the measure’s pro-rata share of the election’s expenses totaling $68,108 should have been prepared and sent to NVTA. However, there is no record of either the invoice being prepared or of the Board directing dismissal of the charges. The Napa Valley Transportation Authority (NVTA) verbally understood that the election cost was being dismissed by the County, see attached NVTA letter.
On July 23, 2024, the Board of Supervisors adopted Ordinance No. 1492 calling for a special election to authorize a revision and extension of the Measure T sales tax levy for countywide transportation purposes (Measure U). The measure passed and an invoice for the measure’s pro-rata share of the election’s expenses totaling $78,000 was prepared and sent to NVTA. Upon receipt of the invoice, NVTA requested the Registrar of Voters process a dismissal of the fees. Upon review, the Registrar of Voters determined that neither an invoice was prepared nor that the Board formally directed dismissal of the 2012 election charges.
Given that the amount owing to the County is from twelve years ago and that the County’s General Fund absorbed the expense in FY 2012-13, staff recommend the Board forgive the outstanding amount from the 2012 election. To ensure this omission is isolated, the County Executive’s Office and the Auditor-Controller’s Office may request to review processes and documentation of other elections’ invoice preparation.
Requested Action:
Adopt a Resolution to dismiss collection of the 2012 Measure T election fees from NVTA totaling $68,108.
FISCAL & STRATEGIC PLAN IMPACT
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Is there a Fiscal Impact? |
No |
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Is it currently budgeted? |
No |
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Where is it budgeted? |
N/A |
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Is it Mandatory or Discretionary? |
Discretionary |
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Discretionary Justification: |
Prior year costs that may be uncollectible. |
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Is the general fund affected? |
No |
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Future fiscal impact: |
N/A |
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Consequences if not approved: |
County will need to pursue collection. |
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Additional Information |
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ENVIRONMENTAL IMPACT
ENVIRONMENTAL DETERMINATION: The proposed action is not a project as defined by 14 California Code of Regulations 15378 (State CEQA Guidelines) and therefore CEQA is not applicable.