Napa County Flood Protection and Watershed Improvement Authority
The role of the Napa County Flood Protection and Watershed Improvement Authority is to contract with the Board of Equalization for collection of sales tax and establish individual accounts for each jurisdiction; disburse revenues through project contracts which meet Measure A compliance; obtain necessary debt financing for the Napa Project; and perform annual audits. The Napa County Flood Protection and Watershed Improvement Authority is subject to review by the Financial Oversight Committee.
Measure A Financial Oversight Committee
The Napa County Measure A Financial Oversight Committee (FOC) comprises 17 Napa County citizens, appointed by the Napa County Board of Supervisors. Their charge is to ensure that the local sales tax money raised as a result of the passage of the March 1998 Measure A Flood Protection and Watershed Improvement Ordinance is used only for the flood protection and watershed improvement projects listed in the Ordinance.
The Financial Oversight Committee has two functions. The majority of the Committee’s time is expected to be spent informing the public regarding the expenditure of Flood Protection Sales Tax proceeds that will be generated as a result of the approval of Ordinance No. 1 (NCFPWIA) (hereafter "Measure A"). The Committee may also be required to review replacement projects and make recommendations regarding such projects to the Napa County Flood Control and Water Conservation District (the "District"), which shall then consider recommending such projects to the Napa County Flood Protection & Watershed Improvement Authority (the "Authority"). However, replacement projects may be reviewed and recommended by the Committee only if a project identified in Section 8 of Measure A is determined to be not economically or environmentally feasible.
The Measure A Ordinance states that the Financial Oversight Committee shall be responsible for:
- Providing the public with information regarding the manner in which expenditures of Flood Protection Sales Tax proceeds have occurred.
- Reviewing the expenditures of Flood Protection Sales Tax proceeds, and the expenditure of proceeds received as a result of the issuance of bonds or other obligations payable from Flood Protection Sales Tax proceeds, and causing to be prepared an annual audit regarding the use of these proceeds.
- Reviewing the financial impact of all projects approved by the Authority utilizing Flood Protection Sales Tax proceeds and advising the public whether such projects are consistent with the purpose, spirit, intent, and language of Measure A.
- Informing the public if there is an expenditure of Flood Protection Sales Tax proceeds which is inconsistent with the purpose and intent of Measure A.
- Making recommendations to the District regarding replacement projects as required by Measure A.