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Measure M

Taxpayer Oversight Committee

TOC header

The Taxpayer Oversight Committee (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 Measure M funds and ensuring that all revenue collected from Measure M is spent on voter-approved transportation projects.

Responsibilities of the 11-member committee

  • Ensure all transportation revenue collected from Measure M2 is spent on the projects approved by the voters as part of the Transportation Investment Plan (Plan)
  • Participate in ensuring that all jurisdictions in Orange County conform with the eligibility requirements of Measure M2 prior to receiving sales tax monies
  • Review yearly independent audits and hold annual public meetings to determine annually whether the Authority is proceeding in accordance with the Plan
  • Receive and review triennial performance assessments of the Orange County local Transportation Authority regarding the performance of the Authority in carrying out the purposes of the Measure M2 Ordinance.
  • Approve by a 2/3 vote any amendment to the Plan proposed by the Authority which changes funding categories, programs or projects identified on page 31 of the Plan
    • In addition, any proposed change in allocations among the four funding categories of the Plan must be approved by a 2/3 vote of the TOC as well as the OCTA Board of Directors, and approved by a simple majority vote of the electors


2025 Committee Meetings

The Measure M Taxpayer Oversight Committee meets quarterly at 5:00 p.m. at OCTA offices at 550 S. Main Street, Orange CA 92868. Please call Marissa Espino at (714) 560-5607 to confirm meetings.

  • December 10, 2024
  • March 11, 2025
  • June 10, 2025
  • September 9, 2025
  • December 9, 2025