HomeMy WebLinkAboutCC Resolution 14831 (Final Citywide Proposed Budget for Fiscal Year 2020-2021 and Legal Spending Limit)RESOLUTION NO. 14831
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAFAEL
APPROVING FISCAL YEAR 2020-2021 GANN APPROPRIATIONS LIMIT AT
$143,208,909
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 San Rafael from January
1, 2019 to January 1, 2020, 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 2020-2021 for the City
of San Rafael at $143,208,909 as documented in Exhibit A, and further establishes the
2020-2021 Appropriations Subject to the Gann Appropriations Limit at $73,554,079 as
documented in Exhibit B, which Exhibits are attached hereto and incorporated herein by
reference as though fully set forth.
I, LINDSAY LARA, Clerk of the City of San Rafael, hereby certify that the
foregoing resolution was duly and regularly introduced and adopted at a regular meeting
on the City Council of said City held on Monday, the 15th day of June 2020, by the
following vote to wit:
AYES: COUNCILMEMBERS: Bushey, Colin, McCullough & Mayor Phillips
NOES: COUNCILMEMBERS: None
ABSENT: COUNCILMEMBERS: Gamblin
LINDSAY LARA, City Clerk
EXHIBIT A
GANN LIMITATION CALCULATION
Fiscal Year 2020-21
(A)(B)
Fiscal Cost of Living Change in Population Factor Prior Year Current Year Subject to Variance
Year Change in Limitation Limitation Gann Limit Gann 'gap'
Assessment
California Roll for Change in Change in
Per Capita Nonresidential Population for Population for
Personal Income Or Construction San Rafael Or Marin County (Highest B X
(Source : State) (Source : County)(Source: State)(Source: State)Highest A)
94/95 24,635,128$
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$
19/20 3.85 0.26 0.04 -0.01 1.038900 X 133,688,947$ =138,889,447$ 82,867,376$ 56,022,071$
20/21 e 3.73 1.91 -0.66 -0.60 1.031100 X 138,889,447$ =143,208,909$ 73,554,079$ 69,654,830$
= 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
Note:
(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.
County assessment roll factor for FY10/11 is an outlier. Reclaculate using State per capita income
factor for FY10/11 to ensure that the city falls below the Gann limit under each scenario for
conservatism.
(e) 2020-21 - Appropriations subject to the limit declined due to both the
reduction in budgeted revenues as a result of the COVID-19 pandemic as
well as the exclusion of debt service on the 2018 bonds beginning in FY21.
$-
$20,000,000
$40,000,000
$60,000,000
$80,000,000
$100,000,000
$120,000,000
$140,000,000
$160,000,000
GANN Limit Calculations
Current Year Limitation Subject to Gann Limit
W:\Accounting and Budgeting\Budget\20-21\Gann Limit FY20-21\Gann Limit Calculation 20-21-Exh A - 6/5/2020
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EXHIBIT B
City of San Rafael
Appropriation Limit Analysis
FY 2020-21
2020-2021
2020-2021 Less Less Appropriations
Adopted Exempt Non-Tax Subject to
Total Appropriations Fund # Budget Expenditures Revenues Gann Limit
General Fund 001 76,560,408$ 797,467$ 12,414,662$ 63,348,279$
Abandoned Vehicle Abatement Fund 200 162,146 1,309 160,100 737
Storm Water Fund 205 840,000 - 836,424 3,576
Emergency Medical Services Fund 210 8,142,999 166,309 3,192,047 4,784,643
Library Fund 214 40,000 - 18,000 22,000
Library Special Assessment Fund 215 1,097,531 13,942 - 1,083,589
Measure G - Cannabis 216 300,001 952 - 299,049
General Plan Special Revenue Fund 218 1,464,130 7,156 776,956 680,018
Recreation Revolving Fund 222 3,869,165 49,245 1,868,377 1,951,543
Police Youth Service fund 230 98,760 983 75,000 22,777
Measure A Open Space Fund 241 365,003 - - 365,003
Measure C Wildfire Prevention Parcel Tax 242 313,225 1,673 - 311,552
Open Space Fund 405 - - - -
LongTerm Capital Outlay (Excess of $100K &
10yr Life) N/A - - - -
General Fund Debt Service - Capital Outlays N/A 5,020,811 4,339,498 - 681,313
Total Appropriations 98,274,180$ 5,378,534$ 19,341,566$ 73,554,079$
Appropriation Limit from Revised Growth Limit 143,208,909$
Available Room Under Appropriation Limit 69,654,830$
W:\Accounting and Budgeting\Budget\20-21\Gann Limit FY20-21\Gann Limit Growth 20-21-Exh B