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Taxpayer Safeguards

Protecting the Promise

Through the Measure M Program Management Office, unified oversight is provided to ensure agency-wide compliance, fiscal responsibility, transparency and accountability laid out in Ordinance No. 3 and the OC Go (formerly Measure M) Transportation Investment Plan (Plan). The administration of OC Go is subject to strict taxpayer safeguards to protect the promise voters confidently entrusted in OCTA to deliver.

On June 13, 2023, the Measure M Taxpayer Oversight Committee (TOC) determined for the 32nd consecutive year that Measure M is being delivered as promised to the voters of Orange County.

  • A special revenue fund (Local Transportation Authority fund) was established to keep sales tax revenues separate
  • An independent TOC provides accountability for the expenditure of revenues. The County Auditor Controller, in the capacity as Chair of the TOC, annually certifies whether revenues have been spent in compliance with the Ordinance.
  • No change in the Plan can be made without review and approval by 2/3rds vote of the TOC and following a public hearing, review and approval by 2/3rds vote of the OCTA Board.
  • Major changes to the Plan such as shifting projects among major spending categories (Freeways, Streets & Roads, Transit, Environmental Cleanup) must be placed on the ballot and approved by a majority of voters.
  • Quarterly status reports regarding the major projects in the Plan shall be brought to the Board in public meetings.
  • An annual report on spending and progress in implementing the Plan must be publicly reported.
  • A triennial performance assessment shall be conducted to evaluate the efficiency, effectiveness, economy and program results in satisfying the provisions and requirements of the Plan and Ordinance No. 3.
  • Every ten years, a comprehensive review of all projects and programs implemented in the Plan must be conducted to evaluate the performance of the overall program, public support and changed circumstances.
  • Local jurisdictions receiving funds must abide by specific eligibility and spending requirements detailed in Ordinance No. 3.
  • Funds must be used only for transportation purposes as described in the Plan.
  • Penalty for local jurisdiction misspent funds is full repayment and loss of funding eligibility for five years.
  • No funds may be used to replace private developer funding committed to any project or improvement.
  • Funds shall augment, not replace, existing funds.
  • Every effort shall be made to maximize matching state and federal transportation dollars.

  • A special revenue fund (Local Transportation Authority fund) was established to keep sales tax revenues separate
  • An independent TOC provides accountability for the expenditure of revenues. The County Auditor Controller, in the capacity as Chair of the TOC, annually certifies whether revenues have been spent in compliance with the Ordinance.
  • No change in the Plan can be made without review and approval by 2/3rds vote of the TOC and following a public hearing, review and approval by 2/3rds vote of the OCTA Board.
  • Major changes to the Plan such as shifting projects among major spending categories (Freeways, Streets & Roads, Transit, Environmental Cleanup) must be placed on the ballot and approved by a majority of voters.

  • Quarterly status reports regarding the major projects in the Plan shall be brought to the Board in public meetings.
  • An annual report on spending and progress in implementing the Plan must be publicly reported.
  • A triennial performance assessment shall be conducted to evaluate the efficiency, effectiveness, economy and program results in satisfying the provisions and requirements of the Plan and Ordinance No. 3.
  • Every ten years, a comprehensive review of all projects and programs implemented in the Plan must be conducted to evaluate the performance of the overall program, public support and changed circumstances.

  • Local jurisdictions receiving funds must abide by specific eligibility and spending requirements detailed in Ordinance No. 3.
  • Funds must be used only for transportation purposes as described in the Plan.
  • Penalty for local jurisdiction misspent funds is full repayment and loss of funding eligibility for five years.
  • No funds may be used to replace private developer funding committed to any project or improvement.
  • Funds shall augment, not replace, existing funds.
  • Every effort shall be made to maximize matching state and federal transportation dollars.

Taxpayer Oversight Committee

The TOC is an independent committee formed after the passage of Measure M in 1990. The committee upholds the integrity of the measure by monitoring the use of OC Go funds and ensuring that all revenue collected from OC Go is spent on voter-approved transportation projects.

Taxpayer Oversight Committee

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