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HomeMy WebLinkAbout55B - APPROPRIATION LIMIT FY 06/07 REQUEST FOR COUNCIL ACTION (~.! ~~ \,>d\lcatlOn l~ CITY COUNCIL MEETING DATE: CLERK OF COUNCIL USE ONLY: JUNE 5, 2006 TITLE: APPROVED o As Recommended D As Amended o Ordinance on 151 Reading o Ordinance on 2"d Reading D Implementing Resolution D Set Public Hearing For RESOLUTION ESTABLISHING THE APPROPRIATION LIMIT OF THE CITY OF SANTA ANA FOR FY 2006L9~~ CITY MANAGER CONTINUED TO FILE NUMBER RECOMMENDED ACTION Adopt a resolution establishing the appropriation limit for the fiscal year 2006-07 DISCUSSION The State of California Constitution includes provisions, which impose a limit ("the Gann Limit") on tax proceeds that may be appropriated for expenditures by a local government in any given fiscal year and requires the cities establish this limit by resolution. Adoption of the subject resolution is necessary for compliance with these provisions for the fiscal year ending June 30, 2007. As detailed in the exhibits to the subject resolution, the City's spending limitations from "Proceeds of Taxes" is calculated to be $697,830,787 (Exhibit A) for FY 2006-07. This represents the permitted growth rate factor of 20.7438 times the adjusted base year (1978-1978) appropriation limit of $33,640,451. Exhibit B identifies the factors used to determine the allowable increase; Exhibit C categorizes FY 2006-07 anticipated revenues from "Proceeds of Taxes" and "Non-Proceeds of Taxes"; and Exhibit D computes the fiscal year 2006-2007 appropriations subject to this limitation and identifies the difference between the limit and the budgeted appropriation. As demonstrated in Exhibit D the City's anticipated FY 2006-07 "Proceeds of Taxes" revenue will be $631,189,406 below the allowable limit. FISCAL IMPACT There is no fiscal impact associated with this action. ~~~~ A.. ~rancisco Gutierrez IV Executive Director Finance & Management Services Agency 558-1 Appropriation Limit: 1978-79 Base Year Permitted Growth Rate in appropriation (Exhibit B) EXHIBIT A COMPUTATION OF APPROPRIATION LIMIT FOR FISCAL YEAR ENDING JUNE 30, 2007 Appropriation Limit for the Fiscal Year Ending June 30, 2007 558-2 $ 33,640,451 20.7438 $ 697,830,787 EXHIBIT B CALCULATION OF PERMITTED GROWTH RATE IN APPROPRIATIONS FOR FISCAL YEAR ENDING JUNE 30, 2007 Factor 2005-06: California CPI: Converted into a Factor Population Growth: Converted into a Factor: Rates of Change: 1.0396 x 1.0083 Multiplied by 2005-06 Combined Index Combined Index 1979-80 through 2006-07 558-3 3.96% 1.0396 0.83% 1 .0083 1.0482 19.7899 20.7438 EXHIBIT C SCHEDULE TO CATEGORIZE ANTICIPATED REVENUES FOR FISCAL YEAR ENDING JUNE 30, 2007 PROCEEDS NON-PROCEEDS REVENUE OF TAXES OF TAXES TOTALS TAXES: Property Tax $ 48,465,000 $ $ 48,465,000 Sales Tax 47,348,700 47,348,700 Hotel Visitors' Tax 5,875,700 5,875,700 Business Tax 8,588,000 8,588,000 Documentary Stamp Tax 1,575,000 1,575,000 Utility Users'Tax 27,282,520 27,282,520 Total Taxes 139,134,920 139,134,920 FROM STATE: State Motor Vehicle 1,708,100 1,708,100 State Gas Tax 6,968,345 6,968,345 State Park Bond 900,000 900,000 State Cost Reimbs 59,000 59,000 State Grants 102,750 102,750 AQMD AB 2766 , TCR AB2928 1,352,340 1,352,340 Total State 1,708,100 9,382,435 11,090,535 OTHER GOVERNMENT: Community Development (CDBG) 7,972,175 7,972,175 Homeowners Prop tax subve 272,000 272,000 Housing (HUD) 30,423,145 30,423,145 WIA 3,522,210 3,522,210 Measure M, Street Grand, Gas Tax Exch 66,470,725 66,470,725 HOPW A 1,360,500 1,360,500 Empowerment Zone 1,705,000 1,705,000 County of Orange 175,000 175,000 Civic Center and Park 3,553,990 3,553,990 Other Federal Grants 844,800 844,800 Total Other Government 272,000 116,027,545 116,299,545 558-4 Exhibit C Continued REVENUE LOCALLY RAISED: Licenses and Permits Franchise Fees Development Fees Fines and Forfeitures Charges for Services Parks and Recreations From Use of Property Others Others - Inter-Agency Total Locally Raised OTHER MISCELLANEOUS: Sale of Junk and Property Attorney Reimbursements Expense Reimbursements Indirect Cost Recovery From Prior Year Fund Balances Refuse Program Saving Refuse Contract Program Surcharge Interfund Transfers Total Other Miscellaneous FROM USE OF MONEY: Earnings on Investment TOTAL REVENUES PROCEEDS OF TAXES 246,296 $ 141,361,316 $ 558-5 NON-PROCEEDS OF TAXES 5,377,668 2,628,500 2,537,651 5,461,500 6,645,720 1,315,600 11,405,800 1,636,690 7,307,180 44,316,309 o 28,100 1,062,290 1,848,802 2,850,000 15,736,069 1,500,000 2,522,365 12,901,290 38,448,916 918,224 209,093,429 $ TOTALS 5,377,668 2,628,500 2,537,651 5,461,500 6,645,720 1,315,600 11,405,800 1,636,690 7,307,180 44,316,309 28,100 1,062,290 1,848,802 2,850,000 15,736,069 1,500,000 2,522,365 12,901,290 38,448,916 1,164,520 350,454,745 o EXHIBIT 0 APPROPRIATION SUBJECT TO LIMITATION FOR FISCAL YEAR ENDING JUNE 30, 2007 Proceeds from taxes Less: Exclusions: Capital outlay Appropriation subject to limitation Current year limit Over(under) limit 558-6 $ 141,361,316 74,719,935 $ 66,641,381 697,830,787 $ (631,189,406) 155:5/25/06 RESOLUTION NO. 2006- A RESOLUTION OF THE CITY COUNCil OF THE CITY OF SANTA ANA ESTABLISHING THE APPROPRIATION LIMIT OF THE CITY OF SANTA ANA FOR FISCAL YEAR 2006-2007 BE IT RESOLVED BY THE CITY COUNCil OF THE CITY OF SANTA ANA AS FOllOWS: Section 1. The City Council of the City of Santa Ana hereby finds, determines and declares as follows: A. Article XIIIB of the Constitution of the State of California, adopted by the voters of the State of California in November 1978, imposes upon State and local government the obligation to limit each fiscal year's appropriations to those established in fiscal year 1978-79 as adjusted for by inflation and population, together with other specified changes required or permitted. B. In June of 1990, the voters of the State of California approved Proposition 111 which amended Article XIII B to establish the limit originally calculated for fiscal year 1986-87 as a new adjustment base and to change the definition of the cost of living to be either the percentage change in California per capita personal income from the preceding year or the percentage change in the local assessment roll from the preceding year for the jurisdiction due to the addition of local non-residential new construction. C. Proposition 111 further modified Article XIII B requirements by making certain capital outlay, debt service, emergency and court ordered expenditures not subject to the limit and by allowing expenditures in excess of one year's limit to be offset by underexpenditures in an immediately following year. D. The City of Santa Ana has opted to use as the inflation adjustment factor, the percentage change in the California per capita personal income from the preceding year. E. The City of Santa Ana has opted to use as the population adjustment factor, the County's percentage change in population from the preceding year. F. Division 9 of Title I of the Government Code of the State of California (commencing with section 7900), as enacted by 1980 Statutes, Chapter 1205, effective January 1, 1981, directs the governing body of each local Resolution No. 2006-XXX Page 1 of 3 558-7 jurisdiction each year to, by resolution, establish its appropriations limit and make other necessary determinations for the following fiscal year pursuant to Article XIIIB of the California Constitution at a regularly scheduled meeting or noticed special meeting. Fifteen days prior to the meeting documentation used in the determination of the appropriations limit and other necessary determinations shall be available to the public. G. This matter came on before the City Council at its regularly scheduled meeting of June 5, 2006. H. The Executive Director, Finance and Management Services of the City of Santa Ana has determined the City's appropriation limit for fiscal year 2006-2007 in accordance with the said provisions of the Constitution and laws of the State of California and the documentation used in said determination has been available to the public since not later than May 25, 2006 in the office of the Executive Director, Finance & Management Services. Section 2. Based upon the above referenced facts and all facts specified in the accompanying Request for Council Action and its attachments, and each of them, the appropriation limit of the City of Santa Ana for fiscal year 2006-2007 is hereby found and determined to be $697,830,787.00. Section 3. This Resolution shall take effect immediately upon its adoption by the City Council, and the Clerk of the Council shall attest to and certify the vote adopting this Resolution. ADOPTED this _ day of ,2006. Miguel A. Pulido Mayor APPROVED AS TO FORM: Joseph W. Fletcher, City Attorney By: Laura Sheedy Assistant City Attorney Resolution No. 2006-XXX Page 2 of 3 558-8 AYES: Councilmembers NOES: Councilmembers ABSTAIN: Councilmembers NOT PRESENT: Councilmembers CERTIFICATE OF ATTESTATION AND ORIGINALITY I, PATRICIA E. HEALY, Clerk of the Council, do hereby attest to and certify the attached Resolution No. 2006-XXX to be the original resolution adopted by the City Council of the City of Santa Ana on Date: Resolution No. 2006-XXX Page 3 of 3 - Clerk of the Council City of Santa Ana 558-9 558-10