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Moraga Town oversight committee forms subcommittee to audit Measure K paving expenditures
Summary
The Local Sales Tax Oversight Committee reviewed Measure K paving results and audited fund balances for FY 2024–25, learned that Measure K contributes roughly $2.7 million annually to a larger paving program, and voted to appoint a two-member subcommittee (Spencer Schilling and Dirk Sodestro) to audit the Measure K ledger and draft the committee report to council.
The Local Sales Tax Oversight Committee of Moraga Town on Monday reviewed Measure K pavement program results for fiscal year 2024–25, heard staff present audited fund figures and project details, and appointed a two-member subcommittee to audit the Measure K ledger.
Public works director Nate Lavine walked the committee through the Measure K presentation and the town’s paving program, saying Measure K is a 1% local sales tax approved in 2012 that began collection in 2013 and currently sunsets in 2033. "Measure K is not the full fund source of the paving program," Lavine said. He told members Measure K typically contributes roughly $2.7 million a year but is supplemented by other sources including Measure J funds administered by the Contra Costa County Transportation Authority, gas taxes, RMR funds and occasional grants.
Staff showed the committee the town’s pavement condition index (PCI) history and inventory—about 444 segments in the network—and reported a four‑year PCI near 79 for 2024 with a slight projected dip to the high 70s for 2025–26. Lavine said field audits are used to validate model outputs and reprioritize work when needed: "We looked and determined that no, the PCI was not 74. It was actually lower than that," he said, describing a reprioritization for Augusta Drive after field verification.
Staff summarized FY 2024–25 Measure K activity using the town’s audited financial statements (external auditor: Mason Associates). The figures presented: a beginning fund balance of about $2.7 million; Measure K receipts of roughly $2.7 million in the year; nearly $78,000 in interest earnings; total revenues/transfers of about $3.2 million; expenditures and transfers out approaching $5 million; and an ending audited fund balance of approximately $1,157,483.
Katie Bruner, administrative services director, and public works staff outlined the largest Measure K–eligible expenditures: CIP2341 (the 2023–24 pavement rehabilitation project), which recorded construction-related Measure K expenditures just over $4.1 million, and smaller Measure K uses for design and project management (for example, roughly $113,000 reported against CIP2541). Bruner also explained an accounting change: the town has moved from pre-transferring authorized Measure K allocations into projects toward a reimbursement basis that records transfers when expenditures are incurred.
The committee heard that staff is preparing a larger 2025–26 pavement package (targeting Augusta Drive, Re Boulevard, Marauder Road and Wakefield Drive) that will pilot Partial Depth Recycling (PDR) on suitable arterial sections; staff described PDR as a mid-level rehabilitation approach expected to extend pavement life 10–15 years where asphalt depth and conditions permit.
Members then moved to follow the Measure K ordinance’s citizen-oversight requirement by forming a two-person subcommittee to perform the ledger review and prepare the committee’s report. Spencer Schilling and Dirk Sodestro were appointed to the subcommittee; the committee indicated the subcommittee may request any percentage of ledger entries (0–100%) for review and that staff will provide the ledger in PDF and Excel formats. Staff proposed delivering the ledger to the subcommittee around May 20, with subcommittee review followed by a reconvened full committee meeting in late June to clear a July 8 Town Council filing if the schedule holds.
On process and oversight, staff emphasized the difference between the town’s external financial audit and LSTOC’s review: Mason Associates provided an unmodified (clean) audit opinion for FY 2024–25, while the local oversight committee’s role is to perform a citizen review and, if necessary, request more detailed invoice-level evidence to confirm Measure K dollars were spent in alignment with council direction.
Formal committee actions recorded at the meeting included approval of the May 13, 2025 minutes (two in favor, one abstention), appointment of Spencer Schilling as vice chair, and appointment of Spencer Schilling and Dirk Sodestro to the Measure K ledger subcommittee. Staff will deliver the ledger to the subcommittee and coordinate scheduling for the subcommittee review and the committee reconvening to finalize the annual report for council review.
