Citizens Tax Committee Meeting

MINUTES OF THE CITIZEN TAX OVERSIGHT COMMITTEE (CTOC) MEETING OF FEBRUARY 5, 2026 @ 2:00 PM. PRESENT: Presiding Chair Christina Shantz, Vice Chair Sarah Baldwin, Judith Williams, Ron Kashden, Rob Grant, Jerry Fagan, Lillian Marti and Peter Bartys CALL MEETING TO ORDER The meeting of the Citizen Tax Oversight Committee (CTOC) was called to order by Finance Director Kelly Strickland at 2:00p.m. I. PLEDGE OF ALLEGIANCE II. INTRODUCTION Finance Director Kelly Strickland came before the Committee welcomed members and introduced Dawn Murray. III. ELECTION OF CHAIR AND VICE CHAIR Christina Shantz volunteered for Chair and Sarah Baldwin seconded. Judith Williams nominated Sarah Baldwin for Vice Chair, and Christina Shantz second. Christina Shantz was appointed Chair and Sarah Baldwin was appointed Vice-Chair. IV. APPROVAL RE: MINUTES OF THE CITIZEN TAX OVERSIGHT COMMITTEE MEETING OF January 30, 2025. Christina Shantz motioned to approve the minutes of the Citizen Tax Oversight Committee and Lillian Marti seconded the motion, which was approved unanimously. V. REVIEW AND DISCUSSION OF EXHIBITS Finance Director Kelly Strickland stated that the CTOC was established in 1998 by Ordinance No. 98-4037. The purpose of the CTOC is to conduct an annual review of expenditures appropriated by the City Commission from the Local Option Sales Tax (L.O.S.T) extension, also called the Penny Sales Tax. The Committee is responsible for ensuring the expenditures have been made in accordance with County Ordinance Nos. 97-083 and 2007-087; that the Ordinances are for Phases II, III, and IV of the L.O.S.T; that the CTOC is required to submit a report of compliance to the Commission, and the following phases of the L.O.S.T. fall within the responsibilities delegated to the CTOC: • Phase II covered a 10-year period from September 1, 1999 to August 31, 2009

• Phase III covered a 15-year period from September 1, 2009, through December 31, 2025. Finance Director Kelly Strickland continued and provided a brief overview of the following: • Documentation must be in compliance with L.O.S.T. Ordinances to meet the statutory requirements • Explained each Tab in the CTOC book which was sent to each member of the Committee • The Committee’s role is to ascertain the appropriate procedures that have been followed • Penny IV started on 1-1-2025. • Hurricane Milton & Helene impacted the City but original items were kept on the list • As need, usually once a year – letters are sent to committee members when Penny projects are changed, notifying them of a public hearing with the City Commission, that will be taking place. This public hearing must be advertised 10 days prior to the public hearing. • Hurricane projects – different projects listed where repairs were needed, 50 million in damages (not including debris clean up). • Once FEMA money is requested and received, the funds will be added back where spent. • Bookkeeping is done for FEMA and receipts are provided. • Since Penny IV has just started, there have been no changes to the project list. • Penny III – $144 million projected but reduced to $132.7 million due to economy changes. In response to a question by Judith Williams asking how projects were selected, Finance Director Kelly Strickland stated that numerous Townhall Meetings occurred to get public input. A referendum was later approved by the voters. Finance Director continued and provided a brief overview of the following: • The 25th Oversight Committee report was reviewed. The 26th Oversight Committee report was discussed. This is due to the Commission by 4-1-2026. • Finance Director and CTOC chair to present to Commission at the March 2, 2026, Regular Sarasota City Commission Meeting In response to a question by Chair Christina Shantz about Ringling Bridge damage and if repairs were Florida Department of Transportation (FDOT) or Penny Sales Tax, Director of Public Works Nik Patel shared the funds for the infrastructure would be from FDOT, however the vegetation would be covered by Parks and Recreation. In response to a question by Judith Williams about how projects are determined, Finance Director Kelly Strickland explained the Capital Improvement Plan & Budget schedule and Director of Public Works Nik Patel explained the process. Ron Kashden mentioned that procedures have been followed and confirmed by the outside auditors.

VI. DIRECTION CONCERNING PREPARATION OF REPORT TO THE COMMISSION Finance Director Kelly Strickland turned the meeting back over to Christina Shantz who asked if there were any questions / comments about the direction. Chair Christina Shantz noted CTOC consensus to accept the Citizens Tax Oversight Committee Report. VII. SCHEDULE FOR THE NEXT MEETING Chair Christina Shantz stated the next CTOC meeting is scheduled for Thursday December 3, 2026, at 2:00 p.m. ADJOURN Chair Christina Shantz noted CTOC consensus to adjourn the Citizen Tax Oversight Committee Meeting of February 5, 2026, at 2:26 p.m.

February 5, 2026 CITIZEN TAX OVERSIGHT COMMITTEE M E E T I N G A G E N D A Prepared by Financial Administration Kelly Strickland Director of Financial Administration

AGENDA CITIZEN TAX OVERSIGHT COMMITTEE MEETING February 5, 2026 CITY HALL City Commission Chambers 1565 First Street 2:00 p.m. CALL MEETING TO ORDER I. PLEDGE OF ALLEGIANCE II. INTRODUCTION – Kelly Strickland, Finance Director III. ELECTION OF CHAIR AND VICE CHAIR IV. APPROVAL OF MINUTES – Minutes of the Citizen Tax Oversight Committee Meeting of January 30, 2025 – Newly Elected Chair V. REVIEW AND DISCUSSION OF EXHIBITS – Kelly Strickland, Finance Director VI. DIRECTION CONCERNING PREPARATION OF REPORT TO COMMISSION – Committee Members VII. SCHEDULE NEXT MEETING – December 3, 2026 @ 2:00pm ADJOURN The City of Sarasota prohibits discrimination in all services, programs, or activities on the basis of race, color, national origin, age, disability, sex, marital status, familial status, religion, or genetic information. Persons with disabilities who require assistance or alternative means for communication of program information such as Braille, large print, audiotape, etc., should contact: Stacie Mason, Sarasota City Federal Building, 111 Orange Ave., Sarasota, 34236, Telephone: (941) 263-6334, email: Stacie.Mason@sarasotafl.gov. Persons needing assistance are asked to provide notice as soon as practicable in advance of the event to allow time to accommodate the request.

February 5, 2026 Citizen Tax Oversight Committee Dear Committee Members: February 5, 2026 is the date set for the twenty-sixth annual review of the City of Sarasota’s expenditures appropriated from the Phase II, One-Cent Local Option Sales Tax proceeds, which commenced on September 1, 1999 through August 31, 2009, and the sixteenth annual review for the Phase III of the One-Cent Local Option Sales Tax which became effective on September 1, 2009, and continued the Tax proceeds under the Phase III Expenditure list. This report includes all expenditures for Phase III through September 30, 2025, as adopted by the City Commission for the Fiscal Year 2024-25 Budget. This agenda booklet has been compiled to facilitate the review process. HISTORY A brief history of the One-Cent Sales Tax extension is useful for both new and continuing members. On July 10, 1997, the City Commission approved the City of Sarasota Projects List for the Infrastructure Surtax (also referred to herein as the – “Infrastructure Sales tax”; “One-Cent Sales Tax”; “Penny Sales Tax”) for fiscal years 2000-2009. On July 22, 1997, Sarasota County adopted Ordinance No. 97-083 (Penny Tax Phase II), which, subject to referendum approval, extended the One-Cent Local Government Infrastructure Sales Tax for a period of ten years, beginning September 1, 1999. This same ordinance provided for the establishment of a Committee for each local government, like the City of Sarasota. This ordinance also contained the City of Sarasota Project List for the One-Cent Sales Tax for fiscal year 2000 through fiscal year 2009. On November 4, 1997, a majority of the electors of Sarasota County approved, by referendum, the extension of the One-Cent Sales Tax and the creation of the Committee. The approved project list for Ordinance No. 97-083 was completed in fiscal year 2024-25. On November 6, 2007, Sarasota County adopted Ordinance No. 2007-087 (Penny Tax Phase III), which was approved by a referendum, extending the One-Cent Local Government Infrastructure Sales Tax for a period of fifteen years, beginning September 1, 2009. This ordinance contained the City of Sarasota Project List for the One-Cent Sales Tax for fiscal year 2010 through the year 2024. On March 29, 2022, Sarasota County adopted Ordinance No. 2022-001 (Penny Tax Phase IV), which was approved by a referendum, extending the One-Cent Local Governmental Infrastructure Sales Tax for an additional fifteen years, beginning January 1, 2025. This ordinance contained the City of Sarasota Project List for the One-Cent Sales Tax for Fiscal year 2025 through the year 2039.

Citizen Tax Oversight Committee February 5, 2026 Page 2 of 4 On January 5, 1998, the City passed Ordinance No. 98-4037 to establish a Citizen Tax Oversight Committee (hereinafter referred to as the “Committee”), stating a purpose and responsibilities for the committee, its composition, appointments, terms of office, and procedures. COMMITTEE City Ordinance No. 98-4037 required two Committee members be appointed by each of the five City Commissioners. The initial term of the four at-large Committee members was for a period of two years. The remaining six members had an initial term of three years. These terms start September 1, 1999. Thereafter, appointments shall be made for a term of three years for all members in the same manner as first appointed. Vacancies are to be filled for the remainder of the term in the same manner as first appointed. On January 20, 2004, the City Commission voted to change the terms of office for members of the Committee from the September 1 date to December 31 and to appoint new members in September annually, with new members to take office as of January 1 to December 31 of the three-year term. This action was taken as a result of the 4th Annual Report recommendation of the Committee. City Ordinance No. 04-4564, adopted August 16, 2004, amended Ordinance 98-4037 by changing the term of office for members from September 1 to the period January 1 to December 31 and to appoint new members in September annually. The members for the twenty-sixth annual Committee meeting are as follows: Commission Seat Appointee Term Expiration At-large Rob Kashden December 31, 2027 Rob Grant December 31, 2027 At-large Sarah Baldwin December 31, 2028 Judith Williams December 31, 2028 District 1 Vacant Vacant District 2 Peter Bartys December 31, 2027 Christina Shantz December 31, 2027 District 3 Jerry Fagan December 31, 2028 Lillian Marti December 31, 2028 The original ordinance, No. 98-4037, also requires that the Committee select a chair and vice chair and requires the Finance Director, or her designee, to serve as Secretary. At the January 30, 2025 committee meeting, the Finance Director designated the Financial Administration Administrative Assistant to serve as Secretary. Danielle Stewart and Craig Steinhoff served as Chair and as Vice Chair respectively, for last year’s annual Oversight Committee meeting.

Citizen Tax Oversight Committee February 5, 2026 Page 3 of 4 PURPOSE The purpose of the Committee is to conduct an annual review of the expenditures appropriated by the City Commission from the Sales Tax proceeds of the One-Cent Sales Tax extension, commencing September 1, 2009, and the One-Cent Sales Tax extension commencing January 1, 2025, to ensure that expenditures have been made in accordance with the City of Sarasota Project List, Exhibit “D” of County Ordinance No. 2007-087 and Exhibit “D” of County Ordinance 2022- 001. The Committee is to review any changes made by the City Commission to the City of Sarasota Project List or to the allocation of sales tax proceeds among the projects for the sole purpose of ensuring that all procedural requirements have been followed as set forth in Article VI, Finance, Purchasing and Sales of the Code of the City of Sarasota. Article VI, Section 2-367, Modification – The Project List for Sales Tax or the allocation of sales tax proceeds among projects may be modified by resolution of the City Commission. A resolution modifying the Project List or allocation of Sales Tax proceeds should only be enacted after a public hearing that has been noticed once in a newspaper of general circulation at least 10 days prior to the public hearing. The Committee is also required to make a report of its findings to the City Commission no later than April 1 of the year subsequent to such expenditures. The twenty-sixth annual report is to be filed with the City Auditor and Clerk for presentation to the Commission by April 1, 2026. From 1999 through 2025 the changes to the project list have been authorized by the City Commission at duly notified public hearings and reviewed by the Citizen Tax Oversight Committee. All such changes are detailed in the Schedules under Tab 6. The last report on these changes was issued by the Citizen Tax Oversight Committee on January 30, 2025, which covered the September 3, 2024, Public Hearing changes. CHANGES MADE AS OF SEPTEMBER 30, 2025 On September 2, 2025, the City amended the Infrastructure Sales Surtax 15-Year Extension (Phase III) Project List by the following changes: Transfer funding from: Project No. 2, Landscape & Streetscape Improvements – $310,672 Project No. 3, Canopy Tree Program - $500,000 Project No. 13, Traffic Calming - $1,204,565 Project No. 18, Bicycle Network Improvements – $124,800 Project No. 19, Sidewalk Program - $1,428,000 Project No. 25, Parks and Recreation Facility Upgrades - $23,000 Project No. 35, ATMS - $560,000 Project No. 67, Seawall Rehab/Reconstruction Program - $1,495,000 Project No. 101, US 41 and Gulfstream Roundabout - $750,000 Project No. 114, Sarasota in Motion Transit - $212,587 Project No. 115, Shade Ave. – Complete Street - $1,070,461 Project No. 119, Expansion of City Multi Modal Trail Network - $943,000 Project No. 127, Alley Beautification - $99,689 Project No. 136, Lighting Improvement Projects - $393,375

Citizen Tax Oversight Committee February 5, 2026 Page 4 of 4 Project No. 138, Curb and Gutter Construction Program - $149,890 Transfer funding to: Project 140, Hurricane Helene and Milton Infrastructure Damage - $9,265,039 REVIEW OF EXPENDITURES As previously stated, the purpose of the Committee is to conduct an annual review of the expenditures appropriated by the City Commission. TAB 6 presents the Penny Sales Tax 15 Year Phase III extension that was approved by the voters on November 6, 2007. This schedule presents the projects approved in the referendum, and the approved changes to the projects that were adopted by the City Commission on September 2, 2025, by Resolution 25R-3347. You will note that in total amount, the Phase III project list has been reduced by $12,252,038 from the original amount of $144,955,117 in the referendum. The current revenue projection for the 15 years of Phase III totals $132,703,091 but will be adjusted each year when the current fiscal year budget is adopted. TAB 7 presents the schedule “Budget to Actual,” which summarizes revenues and expenditures by providing a comparison of actual to the total budget for each project. A complete listing is provided of the FY2010 through FY 2025 expenditures for all projects and the unspent budgeted amounts as of September 30, 2025, for each project. The Penny Sales Tax 15 Year Phase IV has not been modified from the adopting County Ordinance 2022-001, Exhibit “D”. It is our intent to answer any questions you may have or ask the appropriate department head to come before you and explain the changes adopted by the City. In addition, City staff is available to help in preparing your report to the City Commission which must be filed by April 1, 2026. Sincerely, Kelly Strickland, CPA, CGFO Director of Financial Administration

MINUTES OF THE CITIZEN TAX OVERSIGHT COMMITTEE (CTOC) MEETING OF January 30, 2025 , AT 2:00 P.M. PRESENT: Presiding Chair Christina Shantz, Vice Chair Elizabeth Schmitt, Members: Rob Grant, Mary Ciner, Danielle Stewart, Jerry Wells, Craig Steinhoff, Katie Petrovich. CALL MEETING TO ORDER The meeting of the Citizen Tax Oversight Committee (CTOC) was called to order by presiding Chair Christina Shantz at 2:00p.m. I. PLEDGE OF ALLEGIANCE II. INTRODUCTION Finance Director Kelly Strickland came before the Committee and welcomed Members. III. ELECTION OF CHAIR AND VICE CHAIR Mary Ciner nominated Elizabeth Schmitt for Chair Member, but Elizabeth respectfully declined the nomination. Mary encouraged further nominations and proposed Danielle Stewart as Chair Member and Craig Steinhoff for Vice Chair. IV.APPROVAL RE: MINUTES OF THE CITIZEN TAX OVERSIGHT COMMITTEE MEETING OF DECEMBER 2nd, 2022. Mary Ciner motioned to approve the minutes of the Citizen Tax Oversight Committee. Craig Steinhoff seconded the motion, which was approved unanimously. V. REVIEW AND DISCUSSION OF EXHIBITS Finance Director Kelly Strickland stated that the CTOC was established in 1998 by Ordinance No.98-4037. That the purpose of the CTOC is to conduct an annual review of expenditures appropriated by the City Commission from the Local Option Sales Tax (L.O.S.T) extension, also called the Penny Sales Tax: that the Committee is responsible for ensuring the expenditures have been made in accordance with County Ordinance Nos. 97-083 and 2007-087; that the Ordinances are for TAB 3 - Meeting Minutes 12-7-23 Phases II and III of the L.O.S.T; that the CTOC is required to submit a report of compliance to the Commission: that the following two phases of the L.O.S.T. fall within the responsibilities delegated to the CTOC: 1.Phase II covers a 10-year period from September 1, 1999, through August 31, 2009. 2.Phase III covers a 15-year period from September 1, 2009, through August 31, 2024. Finance Director Kelly Strickland further stated that documentation must be in compliance with the L.O.S.T. Ordinances to meet the statutory requirements. Finance Director Kelly Strickland then in detail. Explained each item in the agenda booklet sent to each Tab 3 - Meeting minutes 1-30-25

Committee member. Finance Director Kelly Strickland then explained that the role is to ascertain the appropriate procedures that have been followed. VI. DIRECTION CONCERNING PREPARATION OF REPORT TO THE COMMISSION Finance Director Kelly Strickland stated that Staff would prepare the annual report for submittal to the Commission. Chair Danielle Stewart made a motion, and Mary Ciner seconded the motion, to accept the Citizens Tax Oversight Committee Report. Motion passed unanimously. VII. SCHEDULE FOR THE NEXT MEETING Financial Director Kelly Strickland stated the next CTOC meeting is scheduled for Thursday December 4, 2025, at 2:00p.m. A motion Was made by Jerry Wells and Second by Mary Ciner to adjourn the Citizen Tax Oversight Committee meeting of January 30, 2025, at 2:19 p.m. The motion to conclude the meeting was received unanimously. Tab 3 - Meeting minutes 1-30-25

Page 14 of 65

Page 15 of 65

Page 16 of 65

Tab - Public Hearing 9/2/25

Tab - Public Hearing 9/2/25

Interoffice Memorandum Date: August 12, 2025 To: The Honorable City Commission Thru: Dave Bullock, Interim City Manager From: Kelly Strickland, Director of Financial Administration Subject: Resolution No. 25R-3347 Proposed Resolution No. 25R-3347 amends the Infrastructure Sales Surtax 15-Year Extension Expenditure Project Detail List (Phase III). The City is required to hold a public hearing on any proposal that would amend the Infrastructure Sales Surtax Extension Expenditure Project Detail Lists as presented to the voters on November 6, 2007 and November 8, 2022. The Infrastructure Sales Surtax 15-Year Extension Expenditure Project Detail List (Phase IV) is not being amended, at this time. The Capital Improvement Plan that is proposed to be adopted during the budget hearings September 3, 2025, and September 15, 2025, has a different allocation of the Infrastructure Sales Surtax 15-Year Extension projects as to spending amounts and timing of completion than Sarasota County Ordinance No. 2007-087 that the voters approved on November 6, 2007. The City has held public hearings on September 8, 2009 (Resolution No. 09R-2111); September 7, 2010 (Resolution No. 10R-2176); September 6, 2011 (Resolution No. 11R-2241); September 4, 2012 (Resolution No. 12R-2311); September 3, 2013 (Resolution No. 13R-2377); September 3, 2014 (Resolution No. 14R- 2443); November 17, 2014 (Resolution No. 15R-2454); September 8, 2015 (Resolution 15R-2511); June 6, 2016 (Resolution 16R-2571); September 6, 2016 (Resolution No. 16R-2589); March 20, 2017 (Resolution 17R-2623); September 5, 2017 (Resolution No. 17R-2666); September 4, 2018 (Resolution No. 18R-2735); September 3, 2019 (Resolution No. 19R-2826); September 20, 2020 (Resolution No. 20R- 2938); September 8, 2021 (Resolution No. 21R-3018); September 19, 2022 (Resolution No. 22R-3129); and September 19, 2023 (Resolution No. 23R-3206) to amend the Infrastructure Sales Surtax 15 Year Extension Expenditure Project Detail List as presented to Voters on November 6, 2007. The Capital Improvement Plan proposes to modify the Infrastructure Sales Surtax 15-Year Extension (Phase III) Expenditure Project Detail List, by the following changes: Transfer funding from: Project No. 2, Landscape & Streetscape Improvements – $310,672 Project No. 3, Canopy Tree Program - $500,000 Project No. 13, Traffic Calming - $1,204,565 Project No. 18, Bicycle Network Improvements – $124,800 Project No. 19, Sidewalk Program - $1,428,000 Project No. 25, Parks and Recreation Facility Upgrades - $23,000 Project No. 35, ATMS - $560,000 Project No. 67, Seawall Rehab/Reconstruction Program - $1,495,000 Project No. 101, US 41 and Gulfstream Roundabout - $750,000 Project No. 114, Sarasota in Motion Transit - $212,587 Project No. 115, Shade Ave. – Complete Street - $1,070,461 Project No. 119, Expansion of City Multi Modal Trail Network - $943,000 Project No. 127, Alley Beautification - $99,689 Project No. 136, Lighting Improvement Projects - $393,375 Resolution 25R-3347 Tab - Public Hearing 9/2/25

Project No. 138, Curb and Gutter Construction Program - $149,890 Transfer funding to: Project 140, Hurricane Helene and Milton Infrastructure Damage - $9,265,039 Recommend motion to adopt proposed Resolution No. 25R-3347. __________________________________________ Kelly R. Strickland, CPA, CGFO Director of Financial Administration krs C: Shayla Griggs Joe Polzak Resolution 25R-3347 Tab - Public Hearing 9/2/25

RESOLUTION NO. 25R-3347 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF SARASOTA, FLORIDA, AMENDING THE INFRASTRUCTURE SALES SURTAX 15-YEAR EXTENSION EXPENDITURE PROJECT DETAIL LIST IN ACCORDANCE WITH THE PROCEDURES ESTABLISHED BY SARASOTA COUNTY ORDINANCE NO. 2007-087, AND AMENDING THE INFRASTRUCTURE SALES SURTAX 15-YEAR EXTENSION EXPENDITURE PROJECT DETAIL LIST IN ACCORDANCE WITH THE PROCEDURES ESTABLISHED BY SARASOTA COUNTY ORDINANCE NO. 2022-001, PERTAINING TO THE ONE PERCENT (1%) LOCAL GOVERNMENT INFRASTRUCTURE SALES SURTAX LEVY; PROVIDING FOR READING BY TITLE ONLY; AND PROVIDING AN EFFECTIVE DATE. WHEREAS Sarasota County Ordinance No. 2007-087 relates to the continuation of the levy of a one percent (1%) local government infrastructure sales surtax within Sarasota County; and WHEREAS Sarasota County Ordinance No. 2007-087 was approved by the voters at a referendum held November 6, 2007; and WHEREAS Exhibit D to Sarasota County Ordinance No. 2007-087 (Penny Tax Phase III) is a City of Sarasota Projects List, identifying the projects to be funded by the infrastructure sales surtax and the fiscal year of the project implementation; and WHEREAS Sarasota County Ordinance No. 2007-087 allows for changes to the infrastructure projects by adoption of a resolution after a public hearing; and WHEREAS, Chapter 2, Article VI, Division 4 of the Sarasota City Code (1986), as amended, sets forth the procedure to be followed to change infrastructure projects; and WHEREAS Sarasota County Ordinance No. 2022-001 relates to the continuation of the levy of a one percent (1%) local government infrastructure sales surtax within Sarasota County; and WHEREAS Sarasota County Ordinance No. 2022-001 was approved by the voters at a referendum held November 8, 2022; and WHEREAS Exhibit D to Sarasota County Ordinance No. 2022-001 (Penny Tax Phase IV) is a City of Sarasota Projects List, identifying the projects to be funded by the infrastructure sales surtax and the fiscal year of the project implementation; and WHEREAS Sarasota County Ordinance No. 2022-001 allows for changes to the infrastructure projects by adoption of a resolution after a public hearing; and WHEREAS, Chapter 2, Article VI, Division 4 of the Sarasota City Code (1986), as amended, sets forth the procedure to be followed to change infrastructure projects; and WHEREAS, the City Manager has recommended that the City Commission approve changes relating to the projects identified herein; and Resolution 25R-3347 Tab - Public Hearing 9/2/25

WHEREAS, said changes to Project No. 2, Landscape and Streetscape Improvements – transfers funding to new Project No. 140, Hurricane Helene & Milton Infrastructure Damage in the amount of $310,672 in Fiscal Year 2024-25 (Penny Tax Phase III); and, WHEREAS, said changes to Project No. 3, Canopy Tree Program – transfers funding to new Project No. 140, Hurricane Helene & Milton Infrastructure Damage in the amount of $500,000 in Fiscal Year 2024-25 (Penny Tax Phase III); and, WHEREAS, said changes to Project No. 13, Traffic Calming – transfers funding to new Project No. 140, Hurricane Helene & Milton Infrastructure Damage in the amount of $1,204,565 in Fiscal Year 2024-25 (Penny Tax Phase III); and, WHEREAS, said changes to Project No. 18, Bicycle Network Improvements Landscape and Streetscape Improvements – transfers funding to new Project No. 140, Hurricane Helene & Milton Infrastructure Damage in the amount of $124,800 in Fiscal Year 2024-25 (Penny Tax Phase III); and, WHEREAS, said changes to Project No. 19, Sidewalk Program – transfers funding to new Project No. 140, Hurricane Helene & Milton Infrastructure Damage in the amount of $1,428,000 in Fiscal Year 2024-25 (Penny Tax Phase III); and, WHEREAS, said changes to Project No. 25, Parks & Recreation Facility Upgrades – transfers funding to new Project No. 140, Hurricane Helene & Milton Infrastructure Damage in the amount of $23,000 in Fiscal Year 2024-25 (Penny Tax Phase III); and, WHEREAS, said changes to Project No. 35, ATMS – transfers funding to new Project No. 140, Hurricane Helene & Milton Infrastructure Damage in the amount of $560,000 in Fiscal Year 2024-25 (Penny Tax Phase III); and, WHEREAS, said changes to Project No. 67, Seawall Reh/Reconstruction Program – transfers funding to new Project No. 140, Hurricane Helene & Milton Infrastructure Damage in the amount of $1,495,000 in Fiscal Year 2024-25 (Penny Tax Phase III); and, WHEREAS, said changes to Project No. 101, US 41 & Gulfstream Roundabout – transfers funding to new Project No. 140, Hurricane Helene & Milton Infrastructure Damage in the amount of $750,000 in Fiscal Year 2024-25 (Penny Tax Phase III); and, WHEREAS, said changes to Project No. 114, Sarasota in Motion Transit – transfers funding to new Project No. 140, Hurricane Helene & Milton Infrastructure Damage in the amount of $212,587 in Fiscal Year 2024-25 (Penny Tax Phase III); and, WHEREAS, said changes to Project No. 115, Shade Avenue – Complete Street – transfers funding to new Project No. 140, Hurricane Helene & Milton Infrastructure Damage in the amount of $1,070,461 in Fiscal Year 2024-25 (Penny Tax Phase III); and, WHEREAS, said changes to Project No. 119, Sarasota in Motion Transit – transfers funding to new Project No. 140, Hurricane Helene & Milton Infrastructure Damage in the amount of $943,000 in Fiscal Year 2024-25 (Penny Tax Phase III); and, WHEREAS, said changes to Project No. 127, Alley Beautification – transfers funding to new Project No. 140, Hurricane Helene & Milton Infrastructure Damage in the amount of $99,689 in Fiscal Year 2024-25 (Penny Tax Phase III); and, Resolution 25R-3347 Tab - Public Hearing 9/2/25

Tab - Public Hearing 9/2/25

CITY OF SARASOTA NOTICE OF PUBLIC HEARING Notice is hereby given that the CITY COMMISSION of the City of Sarasota, Florida will meet on Tuesday, September 2, 2025, at 9:00 a.m. in the Commission Chambers, City Hall, 1565 First Street, Sarasota, Florida. Starting at 9:00 a.m. or as soon thereafter as possible, the Commission will open the scheduled Public Heari

>> year get the last year no longer live the city. So we don't have a chair and the >> second item or the 3rd item on our agenda is to elect chair. But first of all, let's start the meeting by Pledge of Allegiance. And if you stand in the thank you. week. kids in of the United States of America for which it One nation under God, indivisible, with liberty and justice for all. >> thank you all for coming. I know that some of you are brand to this committee and appreciate your attendance. So once once a year committee, so it's really important that you you're here for this once a year, I'd like to introduce myself. I'm Kellie Strickland and the director of finance for the city and beside me, I have Don Murray. She is the deputy director. We are going the report for the Citizens Tax Oversight Committee to Die. And also we're here for any questions that you may have. business that we have is an election of a chair. So would anybody like to make a motion be the chair? And again, this is this committee meet once a year. So the responsibilities of that chair is to run the remainder of this meeting. Also, we have a report that the ordinance requires that we signed that we've had this meeting we met the requirements of the ordinance and the report is just a signature from the chair. In addition to that, the commission has asked that each advisory committee come to the commission meeting introduced. Their committee. What their committee does we try if we can to get even the chair of the year to do that presentation. I prepare you do have to do is to come up and just it's like a 3 to 5 minute little presentation. So I don't want that to scare anybody. But it is scheduled for March 2nd. So I'm if the Be nice to have you. There. do we have any motions for chair? She was the one. do have more members. Okay. Well, ID to attendance come. There's one 30 >> Thank you for that. >> That's fine. I was just we're just at the beginning of the meeting. So pledging allegiance and I've introduced myself on the director of finance. I'm happier. Prepare the information that you have. now we're at the point where we are asking for a motion. For a chair. And I think misses Chance >> I was just silent here. All in here. anybody else interesting. >> Second that Okay. promotion Miss Christina Chance. chance to be the chair. I we need a vice chair. Somebody like to make a motion. Motions there. second. And the first and second motion for a share going to be the vice chair. Do we have? Everybody on favor? And that's a I I okay. So chance you want to read the rest of them may be >> So I think the next item on the agenda is approval of the minutes from last year. >> Yes, ma'am. And that doesn't have 3. So do we have any questions or corrections? Okay. Can we in a motion to a pro? ? That motion security? Most the minutes are approved. >> Next on the I a review and discussion of the exhibits. Do we have any questions or and when have anyone and need to. >> If you if you don't mind, go through it a little bit so what we have put together for us just to work. if you take a look at tab, too. >> This is probably the meat of this meeting. This give you a history of the Citizens Tax Oversight Committee. We are currently actively in phase 4 of the pit. We cut the penny sales tax is a search at We shortened out to penny. It started with anyone and then penny to which started in 1999. With too, was started. Then it formed this committee, the Citizens Tax Oversight Committee because they felt that there needed to be when we put the projects on the list to pay for with the extra penny that it had some public citizen input. the penny to went through August 31st of 2009, that's a 10 year one. Penny. Then we went and hitting 3, which was a 15 year Kenny and we went from 2009, 2 December of 2025 now I can tell you that what this book is contained is the pending free information. We started penny for 1, 1, 25, we have not made any changes to that list so you won't see anything on the penny for in this when we were talking the budget year in the cip their word items that were moved. 4 hurricane repairs with Milton and But we kept the items within the category that was originally approved within the penny for so it's not something that we need have. We didn't have to go to the citizens to do the approval of because it the projects were already there. >> For the penny free. If you this letter, it tells of the history and this committee tells the appointees of the committee then it's the purpose. And the purpose of this committee is not really say that the projects are right or wrong or what the projects are and that purpose of this committee is to approve the process. So when the voters vote on the penny sales tax and that was in. 22, when you saw it on the referendum there, project specific projects that were put in there. >> And any time the city makes a change to that project list. We have to do a public hearing. And usually I send out a letter to each member of the committee's. Many of you just been appointed say you didn't receive that, we try to keep it down to once a year. We need to make any changes. Want to have more of that traditionally we make changes once a year and it's usually in September budget time. There's a public send a letter out to let you know that it's going to happen. We have a public a resolution is passed and what that means is that money is moved from one project to another project. And the reason we would do that is that there was a higher priority of the new project or if there was remaining funding on the original project, just money around to where it is needed in the project. But to do that, we have to have citizen. I will. So we do the public hearing. We have to advertise it and do that. So what you'll see to wrap this letter up this tab, too, the changes that we made September as of 9/30/2025, the primary changes that we made were moving money into a hurricane project and we took. Page 3 of 4 of the letter. You can see the different projects funding from to put it in hurricane repair project. There was approximately. About 58 million dollars projected within the city. There was a great no that was debris cleanup. That's not part of this. This would be the sea walls and parks >> structures that were actual had actually damage. >> I have 3. the president ask a question. Yes, for a move up. >> So if I understand this correctly, the of funding a 9 million, whatever 9 million to just $65,039. That's a over and above any grounds week the city may have received from or the state to any federal money for the hurricane. >> That is yes. That's cash on hand that we have to to prepare to do the projects we are have. We do have FEMA claims out anywhere. We can find a grant effects that we are and if we spend this money in this hurricane project, we will get the FEMA money back grant money back will reimburse it. >> And then we can use it for its regional tendon. >> and so the any of the questions project overseas to 7 we have reconstruction program. That's being but it's included in the new project. So when as for reimbursement from FEMA, we have to make sure we get the book keeping on. And we've got to be able to each invoice that we put out. by making things to a hurricane project is very easy for us. As far as the county office to give them the >> receipts that they need to. Reimburse us. OK, thank you. >> Is in addition to that 10 million dollars in projects the city didn't have to come forward and thank for it. In the midst of hurricane project. Yes, there is a point to shun to their >> Finding here all the other and the governor. So we don't do it. >> Wherever we can go to Pennie or what we get and you don't see any changes in here for a penny for us because we kept it within the category that was in. >> And also the regional list that the penny for just started. So we haven't. We have a duty projections that we're going to get less or more money on that. So it's not like we have taking any projects off the list. They're still there with cumulative that has been moved from any of that. >> Any sales taxes to >> This one is 9.2 million of that that So on. >> 19. Yes, >> So any more questions on the letter? the last page, I want to bring this up, too, because 3, we we finished it. We still have. The appropriation for each of the projects out there and the dollars. so is the dollars have been used >> When we originally adopted the Penny 3 back >> 2, thousands, not 7, 2007, we projected that we're going receive 144 million over the 15 years. >> Since then, we've changed the project last. We've come to you. We've had a resolutions, our final project list is 132.7 million. So we did have to reduce our original projections. And if you recall 2007, we as very good economy then and then come just take it. So we had to go in projects we haven't done that to 10 euphoria. We have we're not far enough along to know what our projections out will be for >> So moving on have 3. Yes, go Mission. How do you projects? They were, they were put together in a campaign and we had town meeting. We we asked the public before we put the penny for list together. >> Amanda and they did that for a penny for a that was before my time. But >> you ask we need. You just various sources within the city to put together the project because the voters are the ones that are approved. The passage of the extra penny to pay for this project you know, citizens have to impact on them. What the project list and start with. >> Courtney, what is their committee that helps with that process and helps to choose those projects as well? Another committee that has cells transport. >> That's very for. Yeah. It's set on something that went through those that that process and Jeff Code he was >> really instrument and gather information. But we did a lot of town halls to get that information is it's a joint effort throughout the counting county led the charge and then, you know, each municipality, but their lives together and school board. Any other questions. >> Okay. Taft threes. The minutes prove the eyes. Top 4 is the 25th Oversight Committee report that was presented last year. We will have chance and we'll prepare it for ya. This chance I'm for the 26 report. That was when. We did that. It was the second meeting in March 3/17/2025 no. I mean, this year this year is going to be March 2nd, we're going to do a presentation to the board. have 5. This is the backup from the public hearing that we held on September 2nd. You'll see the engine or a quest for resolution that was passed. And lastly, the notice that was published in the paper this in the choir 10 days prior to the meeting. Camp 6, 7 are the actual projects. And when I listed them and the latter on tap to this one has very detailed information because it's Penny 3. There's 15 years and information there for each project. If you take a look like halfway in the middle of the pot, the page, there's community projects and the project landscape. Streetscape improvements. And if you look down the first column, you can see various resolutions that were done over the 15 years. That was moving money around. For each project that got touched in this past year. I've highlighted yellow. So that, you know, specifically that was a new one that we want that we're approving and this Any questions on that tab. It's a very large excels. This is an 18. Phase 3, right? Yes, ma'am. I was trying to read a determined yet there were any I know that the John Ringling Boulevard. >> Is mostly FDOT because it's a bridge project. Is any part of fall under hurricane because the damage to the bridge, any part of in the county? >> I we have to get back to you with from the public works. Director. I don't I don't that I did. Yeah, CNN here. But I'm not sure I. promised project here. Here's our public works I seem in banking. >> Introduce yourself. >> The public works. Director Christina Shots. So you're talking about specifically for the John Ringling John Ringling Bridge product project includes some areas that are not actually bridge this point. And I was just wondering if any part of is a city project for 8 Penny. Project or sit FDOT. The landscaping specifically tied to all like you landscape in. That was the parks and Recs and that's how those projects will be tied to the bridge project. But the infrastructure. It's not like FDOT for that. >> Anymore. Questions. How do you determine which And you work on working hold them in the same >> I mean, Nick appear to do you what we have is staff is of >> The money is set in in this the year that you see it as so that we fund the project to get started in that year. And if you take a look at this schedule, you can see all the years out of when the money's there, how much is available for it? projects usually depending on the complex, project with which started planning and then you go into design and going to well design and permitting of that will go into construction. So you see some of the some of the times the money will move over because we're still going through that design and permitting phase and planning phases at front. And then construction will we had to so some of the projects you'll see further out bigger dollar amounts. And that's because construction happen it further. >> believe that any projects that are on the list now or pay as you go. So if we don't have enough money, when you're building not the money to finish the project over the years. >> Funding that's listed here. It's not necessarily all the funding to a project like this could just be a portion of right. It's just so insular site. So when you see this amount like they may be waiting to get a grant supplement this so they can do it at some point or so. Is that Or some other fun be part of a gas tax or other sources? No utilities, whatever the project, >> what the numbers he don't necessarily represent now that they need to fund that project. Just. >> This is the parts come sales So it could be significantly more the project be a lot bigger. Other funding sources. Just just just a quick question. >> I noticed in this year's budget, there's about $500,000 allocated to safety improvements for pedestrians. And it's just funded based upon the as penny sales tax. And I'm guessing that's part of surtax for, you know, there's no way of really knowing that looking at the budget, which sales. Tax, which surcharge program it's related the reason why I ask is the neighborhoods been told that the funding for those pedestrian safety cross walks have pulled. To help fund the hurricane. I understand we're not allocating that now, but just to get more clarity of if surtax for was. >> So in the back of the budget that there a >> And there are several schedules of the penny 3 and a penny for the DEO, neither one of those sign and then it there's a spreadsheet that has every project and has a funding source like in the middle and it will that might have saved penny for The state can talk about neighborhood multi-modal safety improvements. I believe it's 500. >> It was 500,000. It for you, Al. These groups, you know, right now it's and determine, OK. So I as you know, since this year we've got impacted by Hurricane we'll be looking at further years, you know, asked to estimate how potentially if tax associated with But right now it's and label that's on the tournament. Yes, yes. >> Let's go on to tab 7. think this to me is the most informative because this summer, the big sheets, what it does, it takes every project that's been funded with pending free. tell what the original budget Any additions or deletions in total and the revised budget. How much is actually spent? So if you look down, you can see the original, but it was 100. And 44,000,144.9 million. >> And we have reduced 1.2 million cars. The cells times haven't come As we projected back in 2007. But this is a good summary sheet. If you're looking for specific projects up, it's easier to see it. the larger >> And that is the end of my Any other questions on >> Just more of a comment and that and then a just for the other committee members I had taken a look at the purpose of the committee being that it's to ensure all the procedural requirements have been followed, according to Article 4, the financing purchasing and sales code of the City of Sarasota. And part of that because trying to figure out where all the procedural requirements followed. it's impossible to know with with the spreadsheet. So. I reached out to MS strictly she promptly responded back that the outside auditors had review the prior year. But they're still under the current on it. But as of probably today, there still are no management letter comments. There were no comments by the audit. that the procedures have been followed. So that gave me more confidence that there was an outside auditor that, you know, in addition to us reviewing it. They reviewed it and confirm that all the procedures have been followed. So thank you for that. >> Some chance you want to moving on to the dreshun concerning preparation of reports of the commission. And I saw was discussion. For us. The committee members. Him just anyone was Joe. Express any concerns. Questions this time? think we're all good on And item would be do schedule our next meeting on December. 3rd at 02:00PM. Okay. With the meeting's adjourned. Thank you thing.