Small class sizes, more classes, counselors and music. These are items included for funding in four upcoming East Bay school parcel tax measures.

But unlike bond measures, which raise money specifically for building, renovations and other capital projects, spending plans for parcel taxes are not set in stone before voters go to the polls.

To show accountability, all four measures include some type of oversight, though it is not required.

Critics say telling voters the proposed uses for parcel tax money is misleading because applying that money to one program frees money already budgeted for other uses -- perhaps to be used for programs not as popular with taxpayers. Some also don't have faith in the oversight process.

On March 2, East Bay voters will decide on:

• Measure J, which would raise $7.5 million a year for five years in the West Contra Costa School District. The money would maintain reduced class sizes; buy textbooks and materials; contribute to the recruitment of teachers, aides and counselors; enhance core subjects such as reading, writing, math and science; and improve custodial service.

• Measure K, which would raise $1.8 million a year for the Moraga school district. It would replace a current $129-a-year tax that ends July 1, 2005. The proposed tax is $325 and has no expiration date. Money would maintain class-size reduction in kindergarten through third-grade classes, allow fewer than 30 students in fourth- through eighth-grade classes, preserve core academic programs and contribute toward the hiring of qualified teachers and staff.

• Measure D, which would raise $1.84 million a year for the Dublin school district. The money would go toward after-school programs to improve reading, writing and math; expanded computer access; improved district technology; extra college prep and advanced placement classes; extended library hours; counseling in middle and elementary schools; and reduced fourth- and fifth-grade classes, as well as middle and high school, class sizes.

• On April 13, voters in the San Ramon Valley School District will decide on Measure A. It would raise about $4 million a year and last five years. The money would help keep reduced class sizes in kindergarten through third grade and in ninth-grade English and math classes, keep libraries open, retain elementary school music and middle and high school counseling. All measures need two-thirds voter approval to pass and provide exemptions for seniors. In Moraga, seniors must be low-income to qualify.

While the amounts are not specific, supporters say the money will be used within the stated areas.

San Ramon Valley district spokesman Terry Koehne said officials there have discussed what would happen if the state's K-3 class-size reduction program ends. The program partially reimburses districts that cap those classes at 20 students.

"We would still have to put it into something that would reduce class sizes," Koehne said. However, it would probably not be the 20-student cap, he said.

The Dublin school board has adopted high academic performance goals, and measure supporters are touting them to show voters they want not only to add programs and services, but that they have plans on how to have students excel with that money, board President Randy Shumway said.

But some are skeptical.

Sean South, chairman of the Sacramento-based Alliance of California Taxpayers, said popular items often are used to help convince voters to pass such measures.

Mike Arata, a Danville resident who is fighting the San Ramon Valley measure, believes it is really aimed at raising salaries and that the tax money would free other funds for that use. "It's a dodge," Arata said.

Koehne, the district spokesman, said those claims are wrong, especially considering the district is facing a $7 million budget shortfall depending on how the state budget ends up.

To show the money will go where supporters say, all upcoming measures will have some review if passed.

The West Contra Costa and Moraga measures will have independent audits. George Harris III, a West Contra Costa board member and co-chairman of the parcel tax committee, said it was to show voters the money will be used responsibly.

"One of the reasons is people don't believe the money will go where it's supposed to," he said.

The Dublin and San Ramon Valley measures will have committees. Dublin's would include three people on the pro-measure campaign, two from the classified employees union, two from the teachers union, two top school administrators, one City Council member and two school trustees. The San Ramon Valley measure's committee composition has not been set.

Yet parcel tax opponents are skeptical.

"It doesn't seem like they put anyone with a dissenting voice on those," South said.

Bond measures, after 2000's Proposition 39 passed, require at least seven members representing the business community, seniors, taxpayer associations, parent teacher organizations and a parent on review committees. District employees and officials may not serve. Those require 55 percent approval to pass.

"At least that's fair," South said.