HomeMy WebLinkAboutCC Resolution 14526 (GANN Appropriations Limit)RESOLUTION NO. 14526
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAFAEL
APPROVING FISCAL YEAR 2018-2019 GANN APPROPRIATIONS LIMIT
AT $133,688,947
WHEREAS, California Constitution Article XIIIB, which was approved as
Proposition 4 by the voters of the State of California on November 6, 1979, imposes on
the state and on each local jurisdiction a limitation on the amount of budget
appropriations they are permitted to make annually (the “Appropriations Limit”, sometimes
referred to as the “Gann Appropriations Limit”) and limits changes in the Appropriations
Limit to an annual adjustment for the change in the cost of living and the change in
population; and
WHEREAS, California Government Code Section 7910, which implements Article
XIIIB, requires that the governing body of each local jurisdiction shall establish its
Appropriations Limit at a regularly scheduled meeting or noticed special meeting; and
WHEREAS, as permitted by Proposition 111, adopted by the voters in 1990, the
City has elected to use the percent change in the population of Marin County from
January 1, 2017 to January 1, 2018, and the percent change in California’s per capita
personal income, for the calculation of the annual adjustment to the City’s Appropriations
Limit; and
WHEREAS, documentation used in the determination of the City’s Appropriations
Limit has been available to the public in the Finance Department as provided by
Government Code Section 7910;
NOW, THEREFORE, BE IT RESOLVED that the City Council of San Rafael,
pursuant to the provisions of Article XIIIB and Government Code Sections 7901 through
7914, does hereby establish the Appropriations Limit for fiscal year 2018-2019 for the City
of San Rafael at $133,688,947 as documented in Exhibit A, and further establishes the
2018-2019 Appropriations Subject to the Gann Appropriations Limit at $77,599,200 as
documented in Exhibit B, which Exhibits are attached hereto and incorporated herein by
reference as though fully set forth.
I, LINDSAY LARA, Clerk of the City of San Rafael, hereby certify that the
foregoing resolution was duly and regularly introduced and adopted at a regular meeting
on the City Council of said City held on Monday, the 18th day of June 2018, by the
following vote to wit:
AYES: COUNCILMEMBERS: Bushey, McCullough & Vice-Mayor Gamblin
NOES: COUNCILMEMBERS: None
ABSENT: COUNCILMEMBERS: Colin & Mayor Phillips
___________________________
LINDSAY LARA, City Clerk
EXHIBIT A
GANN LIMITATION CALCULATION
Fiscal Year 2018-19
(A) (B)
Fiscal Cost of Living Change in Population Factor Prior Year Current Year Subject to Variance
Year Change in Limitation Limitation Gann Limit Gann 'gap'
Assessment
California Roll for Change in Change in
Per Capita Nonresidential Population for Population for
Personal Income Or Construction San Rafael Or Marin County (Highest B X
(Source : State) (Source : County)(Source: State)(Source: State)Highest A)
94/95 24,635,128$
95/96 4.72 0.60 1.22 1.060000 x 24,635,128$ =26,113,235$
96/97 4.67 5.50 1.37 1.43 1.070000 x 26,113,235$ =27,941,557$
97/98 4.67 5.40 2.17 1.64 1.080000 x 27,941,557$ =30,176,882$
98/99 4.15 6.80 1.42 1.56 1.080000 x 30,176,882$ =32,591,032$
99/00 4.53 6.26 1.47 1.62 1.079800 x 32,591,032$ =35,192,257$
00/01 4.91 9.27 1.50 1.82 1.112600 X 35,192,257$ =39,154,905$
01/02 7.82 6.67 0.53 0.72 1.086000 X 39,154,905$ =42,522,227$
02/03 -1.27 5.15 0.69 0.81 1.060000 X 42,522,227$ =45,073,561$
03/04 2.31 2.43 1.45 0.77 1.039152 X 45,073,561$ =46,838,297$
04/05 3.28 2.06 -0.16 2.53 1.058900 X 46,838,297$ =49,597,072$ 39,274,542$ 10,322,530$
05/06 5.26 1.59 0.07 0.33 1.056100 X 49,597,072$ =52,379,468$ 43,215,534$ 9,163,934$
06/07 3.96 0.57 0.49 0.74 1.047300 X 52,379,468$ =54,857,017$ 47,167,477$ 7,689,540$
07/08 a 4.42 2.09 0.97 0.97 1.054300 X 54,857,017$ =58,867,753$ 53,279,474$ 5,588,279$
08/09 4.29 2.63 0.68 0.93 1.052600 X 58,867,753$ =61,964,197$ 54,394,753$ 7,569,444$
09/10 0.62 6.65 0.57 0.81 1.075100 X 61,964,197$ =66,617,708$ 51,368,817$ 15,248,891$
10/11 -2.54 39.62 0.79 0.93 1.409200 X 66,617,708$ =93,877,675$ 48,469,424$ 45,408,251$
11/12 b 2.51 -34.13 0.81 0.90 1.034300 X 93,877,675$ =100,987,679$ 50,180,413$ 50,807,266$
12/13 3.77 0.12 0.92 1.05 1.048600 X 100,987,679$ =105,895,680$ 51,825,702$ 54,069,978$
13/14 c 5.12 2.09 0.34 0.42 1.055600 X 105,895,680$ =110,641,157$ 54,313,859$ 56,327,297$
14/15 -0.23 0.85 0.39 0.42 1.012700 X 110,641,157$ =112,046,300$ 56,717,201$ 55,329,098$
15/16 d 3.82 7.99 0.60 0.73 1.087800 X 112,046,300$ =117,140,576$ 65,177,999$ 51,962,576$
16/17 5.37 0.68 0.12 0.33 1.057200 X 117,140,576$ =123,841,017$ 71,967,785$ 51,873,231$
17/18 3.69 0.11 0.25 0.18 1.039500 X 123,841,017$ =128,732,737$ 74,893,075$ 53,839,661$
18/19 3.67 0.06 -0.02 0.17 1.038500 X 128,732,737$ =133,688,947$ 77,599,200$ 56,089,748$
= Value selected for Factor calculation
(a) Includes increase for Paramedic Tax Revenue Generated by Measure P
(b) Includes increase for Paramedic Tax Revenue Generated by Measure I
(c) Reduce the limit by $1,142,323 to reflect the amount associated with
Measure P at the time the limit was increased in fiscal year 2011-2012 for
Measure I
(d) 2015-16 The Limit is reduced by $4,743,389 for the Paramedic Tax -
Measure I for the increase of $3,890,000 added in 2011 - 2012 that
"Sunset" or Expired after 4 years at the end of 2015.
$-
$20,000,000
$40,000,000
$60,000,000
$80,000,000
$100,000,000
$120,000,000
$140,000,000
GANN Limit Calculations
Current Year Limitation Subject to Gann Limit
W:\Accounting and Budgeting\Budget\18-19\Gann Limit FY18-19\Gann Limit Calculation 18-19.xlsx - 6/4/2018
EXHIBIT B
City of San Rafael
Appropriation Limit Analysis
FY 2018-19
2018-2019
2018-2019 Less Less Appropriations
Adopted Exempt Non-Tax Subject to
Total Appropriations Fund # Budget Expenditures Revenues Gann Limit
General Fund 001 80,309,501$ 725,134$ 12,610,831$ 66,973,536$
Abandoned Vehicle Fund 200 177,234 1,376 190,000 0
Stormwater Fund 205 891,178 - 789,000 102,178
Emergency Medical Services 210 7,578,000 135,194 2,950,526 4,492,280
Library Fund 214 25,000 - 16,400 8,600
Library Special Assessment 215 1,243,211 12,022 - 1,231,189
General Plan Special Revenue 218 385,105 561 392,752 0
Recreation Revolving 222 4,912,559 44,632 3,125,859 1,742,068
Police Youth Services 230 98,921 1,244 82,500 15,177
Measure A Open Space 241 763,399 5,380 - 758,019
Open Space Fund 405 5,000 - - 5,000
LongTerm Capital Outlay
(Excess of $100K & 10yr Life) N/A 1,592,190 - - 1,592,190
General Fund Debt Service -
Capital Outlays N/A 754,135 75,172 - 678,963
Total Appropriations 98,735,433$ 1,000,715$ 20,157,868$ 77,599,200$
Appropriation Limit from Revised Growth Limit 133,688,947$
Available Room Under Appropriation Limit 56,089,748$
W:\Accounting and Budgeting\Budget\18-19\Gann Limit FY18-19\Gann Limit Growth\Gann Limit Growth 18-19 V3.xlsx