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CITY OF SANTA ANA <br /> NOTES TO APPROPRIATIONS LIMIT WORKSHEET NO. 6 <br /> J U N E 30, 2021 <br /> NOTE 1 PURPOSE OF LIMITED PROCEDURES REVIEW <br /> Under Article XIIIB of the California Constitution (the Gann Spending Limitation Initiative), <br /> California governmental agencies are restricted as to the amount of annual appropriations <br /> from proceeds of taxes. Effective for years beginning on or after July 1, 1990, under Section <br /> 1.5 of Article XIIIB, the annual calculation of the appropriations limit is subject to a limited <br /> procedures review in connection with the annual audit. <br /> NOTE 2 METHOD OF CALCULATION <br /> Under Section 10.5 of Article XIIIB, for fiscal years beginning on or after July 1, 1990, the <br /> appropriations limit is required to be calculated based on the limit for the fiscal year 1986-87, <br /> adjusted for the inflation and population factors discussed at Notes 3 and 4 below. <br /> NOTE 3 INFLATION FACTORS <br /> A California governmental agency may adjust its appropriations limit by either the <br /> percentage change in California per capita personal income from the preceding year (which <br /> is supplied by the State Department of Finance), or the percentage change in the local <br /> assessment roll from the preceding year due to the change of local nonresidential <br /> construction. The factor adopted by the City of Santa Ana (the City) for fiscal year 2020- <br /> 2021 represents the percentage change in California per capita personal income from the <br /> preceding year. <br /> NOTE 4 POPULATION FACTORS <br /> A California governmental agency may adjust its appropriations limit by either the annual <br /> percentage change of the jurisdiction's own population, or the annual percentage change in <br /> population in the County where the jurisdiction is located. The factor adopted by the City for <br /> fiscal year 2020-2021 represents the annual percentage change in the population in the <br /> County where the City is located. <br /> NOTE 5 OTHER ADJUSTMENTS <br /> A California governmental agency may be required to adjust its appropriations limit when <br /> certain events occur, such as the transfer of responsibility for municipal services to, or from, <br /> another governmental agency or private entity. The City had no such adjustments for the <br /> year ended June 30, 2021. <br /> City Council (4) 9 — 33 1/18/2022 <br />