Promises and Projects: Examining the Accountability and Flexibility of LOST Expenditure Plans

Project Description

Local Option Sales Taxes (LOSTs) are a popular form of local transportation finance in California. Researchers partially attribute the success of LOSTs to the inclusion of expenditure plans that outline specific projects and services to be delivered using measure revenue over the 20 or more years the measure will be in place. Expenditure plans are commitments on the part of sponsoring transportation agencies, but issues of accountability might compromise these commitments and we are not aware of any prior research into the tension between commitments to projects and commitments to accountability that are both included in LOSTs.