The Measure K Ordinance & Expenditure Plan identifies the countywide transportation facility and service improvements to be delivered by the extension of the existing half-cent sales tax in San Joaquin County from 2011 to 2041. These improvements include highway, public transit, railroad grade crossing, passenger rail, smart growth, and bicycle projects. The Expenditure Plan specifically defines the categorical allocations of the sales tax revenues by transportation mode or facility and identifies the individual projects and programs to be funded under each category. Additionally, the Expenditure Plan outlines the distribution of all categorical allocations between the local jurisdictions within the county. 

The Measure K Strategic Plan, and coordinating Appendices, serves as the programming document for local sales tax revenue generated by the Measure K Program. The Strategic Plan will be the master document for delivery of the Measure K Expenditure Plan projects. The adoption of the Strategic Plan constitutes the basis from which Measure K funds will be disbursed for specific projects identified in the Measure K Expenditure Plan, the timing of disbursements of those funds, and the proportionate share or absolute value of the Measure K program.