About

Measure C, the Larkspur Street Repair and Essential Services Measure, was passed by Larkspur voters in November 2013. Measure C enacted a 1/2-cent sales tax that went into effect April 1, 2014. The Larkspur Street Repair and Essential Services Measure required the formation of a Citizens' Oversight Committee to ensure that funds were managed in the way the community intended.

The Oversight Committee meets periodically to discuss the use of Measure C funds. The Oversight Committee's two primary purposes are:

• To review the use of Measure C funds in the annual auditor's report
• To recommend use of Measure C funds to the City Council each year before the adoption of the annual budget.

Oversight Committee members are appointed by the City Council to serve a 5-year term consistent with the Measure's duration.

The Measure C Fund

Taxpayer money generated by Measure C is placed in the Measure C Fund, a special account from which money can only be spent with approval by the City Council.  The money is not placed in the General Fund.

Each year since it was enacted, the City Council has included approval of the use of Measure C money as part of its budget process.  The City retains independent auditors to conduct an annual review of the City's finances and produce a financial statement about the City's financial condition.  This review includes an audit of the Measure C fund.  The Finance Director then produces a report for the Citizens' Oversight Committee that includes the independent audit information and a report showing the fiscal year expenditures for the City's Local Street Maintenance and Rehabilitation Account.  Measure C is currently the most significant revenue source paying for the expenditures in this account.