Measure L Committee Summary - December 8, 2025
Measure L Committee Agenda Summary
December 8, 2025 - Annual Accountability Report Review
Carnegie Forum, 305 W. Pine Street, Lodi | Meeting Time: 6:00 p.m.
📋 Meeting Overview
- Agenda Item B: Approve Minutes of October 27, 2025
- Agenda Item C: Receive Draft FY 2024/25 Measure L Annual Accountability Report
- Agenda Item D: Background Information on Measure L History and General Fund Relationship
📊 Executive Summary
The Measure L Citizens' Oversight Committee will review the fiscal year 2024/25 Annual Accountability Report for Measure L, a half-cent local sales tax measure approved by voters in November 2018. The measure generated $9.1 million in revenue and funded critical public safety, parks, and library services. Total expenditures reached $9,308,633, with 81.19% allocated to public safety salary and benefits.
🎖️ Key Agenda Items
A. Call to Order / Roll Call
Standard opening procedural item.
B. Approval of October 27, 2025 Meeting Minutes
The committee will approve minutes from its previous meeting, which included:
- Committee leadership election with John Beckman as Chair and Antonio Amador as Vice Chair
- Approved minutes from November 4, 2024 and October 20, 2025 meetings
- Received background information on Measure L and fiscal year-end estimates
C. Draft Fiscal Year 2024/25 Annual Accountability Report
The committee will review the draft annual report, which is required by Lodi Municipal Code Section 3.30.140. The report details Measure L revenue collection and expenditures by category.
D. Background Information on Measure L History
Staff will provide comprehensive background on Measure L's history and its financial relationship to the General Fund, including an overview of all general fund revenue and position growth since Measure L's approval.
💰 Fiscal Year 2024/25 Financial Summary
Revenue Performance
Measure L generated $9.1 million in revenue for FY 2024/25, representing a 1.4% decline from the previous year. The initial projection was $9.2 million, which was adjusted mid-year to $8.6 million. The decline reflects broader economic trends, including reduced consumer spending and decreased sales in automobiles, construction, fuel, and general retail sectors.
Key Revenue Insight: Despite comprising only 50% of the base sales tax rate, Measure L generated 57.2% of general sales tax revenue, demonstrating Lodi's significant benefit from AB 147 legislation requiring online retailers to collect local sales tax.
Expenditure Breakdown by Service Type
Total FY 2024/25 expenditures reached $9,308,633, allocated across service categories:
| Service Category | Amount | Percentage |
|---|---|---|
| Police | $4,604,293 | 49.46% |
| Fire | $3,016,496 | 32.41% |
| Parks | $1,269,340 | 13.64% |
| Library | $390,186 | 4.19% |
| Street Maintenance | $27,114 | 0.29% |
| Miscellaneous | $1,203 | 0.01% |
Expenditure by Category
| Category | Amount | Percentage |
|---|---|---|
| Public Safety Salary and Benefits | $7,557,740 | 81.19% |
| Parks Support | $1,269,340 | 13.64% |
| Library Support | $390,186 | 4.19% |
| Supplies and Services | $64,253 | 0.69% |
| Public Works | $27,114 | 0.29% |
Important Note: No Measure L funds were used for PERS unfunded pension liability costs.
Fund Balance Position
The Measure L fund maintains a 16% reserve requirement ($1,456,084), which is fully funded. The unreserved fund balance as of June 30, 2025, is $124,625.
| Fund Balance Item | Amount |
|---|---|
| Beginning Fund Balance at July 1, 2024 | $1,788,816 |
| Revenue | $9,100,526 |
| Total Expenditures | $9,308,633 |
| Revenue Less Expenditures | ($208,107) |
| Fund Balance at June 30, 2025 | $1,580,709 |
| 16% Reserve | $1,456,084 |
| Unreserved Fund Balance June 30, 2025 | $124,625 |
👥 Program Highlights and Impact
Staffing Impact
Measure L funded 31.2 full-time positions in FY 2024/25:
- 25 Police Officers
- 6 Firefighters
- 1 Librarian
- 1 Parks Maintenance Worker
- 0.20 Street Maintenance Worker
- 2 Part-time Community Service Officers
Public Safety Enhancement
The funding supports police and fire operations, including overtime staffing and safety equipment. Firefighter overtime funding ($1.9 million) ensures full staffing of all stations.
Parks and Recreation Improvements
Measure L enabled a comprehensive tree maintenance program, with scheduled maintenance performed on 467 trees across multiple parks including Blakely, Henry Glaves, Lawrence, Peterson, Lodi Lake, Softball Complex, Grape Bowl, and Armory Park. The measure provided $400,000 for Parks Capital Improvement needs.
Library Support
The Library received $390,186 in operational support, maintaining essential services despite inflationary pressures.
📈 Historical Context and Community Impact
Measure L addresses critical funding gaps that developed over the previous decade. From FY 2012/13 to FY 2023/24:
- City support for Parks, Recreation and Cultural Services averaged $4.6 million annually
- Library support averaged $1.43 million annually
- Consumer Price Index increased 34.6%
- Lodi's population grew 8.4%
- 76 acres of parks were added
Without Measure L, operational support increases of $748,300 for Parks and $260,060 for the Library would not have been possible.
📋 Fiscal Year 2025/26 Budget Outlook
The adopted FY 2025/26 budget projects $8,739,160 in Measure L expenditures:
| Category | Amount |
|---|---|
| Salary and Benefits | $7,273,600 |
| Supplies, Materials, Training | $57,200 |
| Operating Transfers | $1,408,360 |
Service Allocation
| Service Type | FY 2025/26 Budget |
|---|---|
| Police | $4,153,490 |
| Fire | $3,011,190 |
| Parks | $1,148,300 |
| Library | $386,540 |
| Streets Maintenance | $39,640 |
FY 2025/26 Measure L Funded Full-Time Positions
| Positions | FY 2025/26 Budget |
|---|---|
| Police Officers | 23.0 |
| Firefighters* | 6.0 |
| Librarian | 1.0 |
| Parks Maintenance Worker | 1.0 |
| Street Maintenance Worker | 0.20 |
| Total | 31.20 |
* $1.9 million in overtime is included to fully staff all stations.
⚖️ Committee Role and Oversight
The Measure L Citizens' Oversight Committee, established under Lodi Municipal Code Section 3.30.150(A), is charged with reviewing the annual accountability report and reporting findings to the City Council and citizens. The committee's role is limited to reviewing expenditures after the close of each fiscal year and does not include budgeting or planning functions.
Next Steps: Following committee review and recommendation at this meeting, the Annual Accountability Report will be presented to the City Council for formal acceptance at a future meeting.