HomeMy WebLinkAboutCC Resolution 15310 (Final Citywide Budget for Fiscal Year 2024-25)RESOLUTION NO. 15310
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAFAEL
APPROVING FISCAL YEAR 2024-25 GANN APPROPRIATIONS LIMIT AT
$185,036,651
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, 2023
to January 1, 2024, 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 2024-2025 for the City
of San Rafael at $185,036,651 as documented in Exhibit A, and further establishes the
2024-2025 Appropriations Subject to the Gann Appropriations Limit at $113,649,863 as
documented in Exhibit B, which Exhibits are attached hereto and incorporated herein by
reference as though fully set forth.
I, LINDSAY LARA, Clerk of the City of San Rafael, hereby certify that the foregoing
resolution was duly and regularly introduced and adopted at a regular meeting on the City
Council of said City held on Monday, the 17th day of June 2024, by the following vote to wit:
AYES: COUNCILMEMBERS: Bushey, Hill & Mayor Kate
NOES: COUNCILMEMBERS: None
ABSENT: COUNCILMEMBERS: Kertz & Llorens Gulati
LINDSAY LARA, City Clerk
EXHIBIT A
GANN LIMITATION CALCULATION
Fiscal Year 2024-25
(A) (B)
Fiscal Cost of Living Change in Population Factor Prior Year Current Year Subject to Variance
Year Change in Limitation Limitation Gann Limit Gann 'gap'
Assessment
California Roll for Change in Change in
Per Capita Nonresidential Population for Population for
Personal Income Or Construction San Rafael Or Marin County (Highest B X
(Source : State) (Source : County)(Source: State)(Source: State)Highest A)
94/95 24,635,128$
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$
24/25 3.62 1.70 -0.45 -0.53 1.031500 X 179,385,992$ =185,036,651$ 113,649,863$ 71,386,788$
= 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
$200,000,000
GANN Limit Calculations
Current Year Limitation Subject to Gann Limit
https://cityofsanrafael.sharepoint.com/sites/Finance/Shared Documents/General/Accounting and Budgeting/Budget/24-25/Gann Limit/Gann Limit Calculation 24-25-Exh A - 6/4/2024
EXHIBIT B
City of San Rafael
Appropriation Limit Analysis
FY 2024-25
2024-2025
2024-2025 Less Less Appropriations
Proposed Exempt Non-Tax Subject to
Total Appropriations Fund # Budget Expenditures Revenues Gann Limit
General Fund 001 106,969,965$ 963,981$ 14,072,462$ 91,933,522$
Abandoned Vehicle Abatement Fund 200 179,067 1,483 170,000 7,584
Storm Water Fund 205 1,880,018 - 1,901,912 -
Emergency Medical Services Fund 210 9,609,534 194,516 3,646,134 5,768,884
Library Fund 214 4,399,451 - 109,343 4,290,108
Library Special Assessment Fund 215 1,869,730 13,494 - 1,856,236
Measure G - Cannabis 216 870,385 1,345 - 869,040
General Plan Special Revenue Fund 218 1,151,725 2,814 647,275 501,636
Recreation Revolving Fund 222 4,932,194 47,341 2,285,712 2,599,141
Police Youth Service fund 230 40,043 3 19,050 20,990
Measure A Open Space Fund 241 937,503 - - 937,503
Measure C Wildfire Prevention Parcel Tax 242 4,269,472 63,003 - 4,206,469
Open Space Fund 405 - - - -
LongTerm Capital Outlay (Excess of $100K &
10yr Life) N/A - - - -
General Fund Debt Service - Capital Outlays N/A 5,321,792 4,663,042 - 658,750
Total Appropriations 142,430,879$ 5,951,022$ 22,851,888$ 113,649,863$
Appropriation Limit from Revised Growth Limit 185,036,651$
Available Room Under Appropriation Limit 71,386,788$
https://cityofsanrafael.sharepoint.com/sites/Finance/Shared Documents/General/Accounting and Budgeting/Budget/24-25/Gann Limit/Gann Limit
Growth 24-25-Exh B