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Home My WebLink AboutCC Resolution 15223 (Final Citywide Proposed Budget for Fiscal Year 2023-24, Capital Improvement Program, Measure A Work Plan and Legal Spending Limit)RESOLUTION NO. 15223 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAFAEL APPROVING FISCAL YEAR 2023-24 GANN APPROPRIATIONS LIMIT AT $179,385,992 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, 2022 to January 1, 2023, 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 2023-2024 for the City of San Rafael at $179,385,992 as documented in Exhibit A, and further establishes the 2023-2024 Appropriations Subject to the Gann Appropriations Limit at $102,494,532 as documented in Exhibit B, which Exhibits are attached hereto and incorporated herein by reference as though fully set forth. I, LINDSAY LARA, Clerk of the City of San Rafael, hereby certify that the foregoing resolution was duly and regularly introduced and adopted at a regular meeting on the City Council of said City held on Monday, the 5th day of June 2023, by the following vote to wit: AYES: COUNCILMEMBERS: Bushey, Hill, Kertz, Llorens Gulati & Mayor Kate NOES: COUNCILMEMBERS: None ABSENT: COUNCILMEMBERS: None LINDSAY LARA, City Clerk EXHIBIT A GANN LIMITATION CALCULATION Fiscal Year 2023-24 (A)(B) Fiscal Cost of Living Change in Population Factor Prior Year Current Year Subject to Variance Year Change in Limitation Limitation Gann Limit Gann 'gap' Assessment California Roll for Change in Change in Per Capita Nonresidential Population for Population for Personal Income Or Construction San Rafael Or Marin County (Highest B X (Source : State)(Source : County)(Source: State)(Source: State)Highest A) 94/95 24,635,128$ 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$ 21/22 5.73 1.00 -0.62 -0.43 1.052800 X 143,208,909$ =150,770,339$ 82,522,271$ 68,248,068$ 22/23 7.55 14.41 -1.01 -1.11 1.132600 X 150,770,339$ =170,762,486$ 91,883,786$ 78,878,700$ 23/24 4.44 6.02 -0.92 -1.06 1.050500 X 170,762,486$ =179,385,992$ 102,494,532$ 76,891,460$ =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. Recalculated 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 $180,000,000 $200,000,000 GANN Limit Calculations Current Year Limitation Subject to Gann Limit - - --- C • EXHIBIT B City of San Rafael Appropriation Limit Analysis FY 2023-24 2023-2024 2023-2024 Less Less Appropriations Proposed Exempt Non-Tax Subject to Total Appropriations Fund #Budget Expenditures Revenues Gann Limit General Fund 001 94,797,412$ 930,435$ 14,197,952$ 79,669,025$ Abandoned Vehicle Abatement Fund 200 175,720 1,456 165,000 9,264 Storm Water Fund 205 8,699,777 - 830,000 7,869,777 Emergency Medical Services Fund 210 9,693,072 178,443 3,631,100 5,883,529 Library Fund 214 4,120,000 - 2,934,914 1,185,086 Library Special Assessment Fund 215 1,628,626 14,058 - 1,614,568 Measure G - Cannabis 216 180,245 1,793 - 178,452 General Plan Special Revenue Fund 218 2,344,820 5,688 2,611,969 - Recreation Revolving Fund 222 4,523,006 42,416 2,141,345 2,339,245 Police Youth Service fund 230 40,005 5 15,000 25,000 Measure A Open Space Fund 241 665,000 - - 665,000 Measure C Wildfire Prevention Parcel Tax 242 2,449,469 71,696 - 2,377,773 Open Space Fund 405 - - - - LongTerm Capital Outlay (Excess of $100K & 10yr Life) N/A - - - - General Fund Debt Service - Capital Outlays N/A 5,243,728 4,565,915 - 677,813 Total Appropriations 134,560,880$ 5,811,905$ 26,527,280$ 102,494,532$ Appropriation Limit from Revised Growth Limit 179,385,992$ Available Room Under Appropriation Limit 76,891,460$