Citizens Oversight Committee for Infrastructure Sales Tax Advisory Board

Purpose

The Citizens Oversight Committee for Infrastructure Sales Tax was established by the Board of County Commissioners in 2016 for the purpose of providing citizen review of expenditures of Sales Tax proceeds. The Committee shall provide an annual report to the County on the Expenditure of the Sales Surtax proceeds by the County no later than December 31 of each calendar year in which Sales Surtax proceeds are expended.

Membership

Membership consists of seven members from the following:

• The Committee shall be composed of seven members appointed by majority vote of the Board, and shall be removable for cause by the Board.
• Committee members shall be individuals residing in the unincorporated areas of Manatee County.
• Four of the initial members shall have initial terms of three years, and three of the initial members shall have initial terms of two years. Thereafter, all members shall serve for terms of two years.
• The Committee shall, by majority vote, select a Chairperson and Vice-Chairperson from among its members. The Committee shall determine the time and places for meetings, and shall meet not less than once per calendar year.
• The County's Financial Management Department shall provide staff support to the Committee.
• The Committee shall sunset on December 31, 2032.

Report to the County Commission

The Committee shall act solely in an oversight capacity to prepare an annual report to the Board of County Commissioners by December 31 of each calendar year in which Sales Surtax proceeds are expended to consider the following:

• Whether actual or planned expenditures are consistent with the subcategories and percentages provided in the Infrastructure Sales Tax Funding Categories List. Such determination of consistency with subcategories and percentages shall be based on actual sales tax collections and expenditures, as well as estimated collections and planned expenditures for the five years designated in the County's Adopted Five Year Capital Improvement Plan.
• Whether any changes to the Infrastructure Sales Tax Funding Categories List were approved by the Board in accordance with the Resolution.
• Whether project and equipment expenditures, or debt service costs for same, utilizing infrastructure sales tax revenues for the previous year were identified on the Infrastructure Sales Tax Project and Equipment List.
• Whether any changes to the Infrastructure Sales Tax Project and Equipment List were made in accordance with the Resolution R-16-128.

Documents Establishing Citizens Oversight Committee

• Resolution R-16-128
• Ordinance 16-035
• Resolution R-18-130 Amended and Restated R-16-128

Meeting Agendas and Minutes

To view the agenda or minutes, click on the date below.