HomeMy WebLinkAbout07 APPROP LIMIT 00-01 08-07-00 NO. 7
08-07-~_ ·
I n t e r- C o rn
DATE'
August 7, 2000
TO:
FROM:
SUBJECT:
William A. Huston, City Manager
Ronald A. Nault, Finance Director
APPROPRIATION LIMIT FOR FISCAL YEAR 2000/2001
SUMMARY: Article XIIIB of the State constitution requires each City to annually adopt a limit
on appropriations for all governmental funds. The following recommendation and attached
worksheets are based on the draft budget as presented to the City Council.
RECOMMENDATION'
1. Select the change in the California per Capita Personal Income as the price factor for
adjusting the 2000/2001 appropriation limit.
2. Adopt Resolution 00-56 setting the appropriation limit for Fiscal Year 2000/2001 at
$41,587,229.
FISCAL IMPACT:
None.
DISCUSSION:
Article XIIIB of the State Constitution requires Cities to annually adopt a limit on appropriations for
governmental funds. The basis of this limitation is the relationship between proceeds of tax and
total appropriations. The base year was 1978/79, and the limit is allowed to grow based on the
annual increase in population and U.S. CPI/California per Capita Personal Income, whichever is
less.
Proposition 111 was approved by voters in 1990 changing the base year from 1978/79 to 1986/87
and amending the adjustment formulas to make the Appropriation Limit more responsive to local
growth patterns. It also required a review of the Limit calculation as part of the annual audit
process.
Exhibit "A" shows the calculation of the Appropriation Limit for each of the Fiscal Years 1989/90
through 2000/2001. Worksheets #1-7 go through the various calculations that are required in
conformance with the League of California Cities uniform guidelines for calculating the annual
appropriations limit. Worksheet #6 goes through the steps necessary to calculate the current limit
of $41,587,229. Worksheet #4 carries forward the proceeds of taxes from Worksheet #2 and
compares them with the current year's limit from Worksheet #6. The result shows the City of
Tustin is below its allowable spending limit for Fiscal 2000/2001 by $13.5 million.
Finance Director
'-
Chu Thai
Senior Management Analyst
Attachments
BU DG:Appropnatlonl imit2OOOStaffRelx)rt, cloc
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RESOLUTION NO. 00-56
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TUSTIN, CALIFORNIA,
DETERMINING AND ADOPTING AN APPROPRIATION LIMIT FOR THE FISCAL YEAR
2000-2001 IN ACCORDANCE WITH ARTICLE XIIIB OF THE CONSTITUTION OF THE
STATE OF CALIFORNIA, AND SECTION 7910 OF THE GOVERNMENT CODE
The City Council of The City of Tustin does hereby resolve as follows:
WHEREAS, Article XIIIB was added to the Constitution of the State of California at
a general election held November 6, 1989; and
WHEREAS, an annual appropriation limit must be determined for this City effective
for the fiscal year beginning July, 2000; and
WHEREAS, the appropriation limit must be adhered to in preparing and adopting
this City's Annual Budget;
NOW, THEREFORE, the City Council of the City of Tustin does hereby resolve
and order as follows:
Section 1: In accordance with Article XIIIB of the Constitution of the State of
California, and Section 7910 of the Government Code, and as set forth in detail in
the Attached Exhibit "A", that the appropriation limit for the fiscal year beginning
July, 2000 through June, 2001 is $41,587,229.
Section 2: The appropriation limit shall not be exceeded in the adopted budget nor
by any proposed amendment to the budget.
PASSED AND ADOPTED at a regular meeting of the City Council~ of the
City of Tustin held on the 7th day of August, 2000.
ATTEST:
Jeffery M. Thomas
Mayor
Pamela Stoker
City Clerk
EXHIBIT A
City of Tustin
Appropriation Limits
Appropriations limit for base year ending June 30, 1987:
$14,249,831
Fiscal Year
1987-88
1988-89
1989-90
1990-91
1991-92
1992-93
1993-94
1994-95
1995-96
1996-97
1997-98
1998-99
1999-00
2000-01
(a) (b) (a)x(b)
Per Capita Current
P. Income Population Calculation
Change Change Factor
1.0347 1.0199 1.0553
1.0466 1.0579 1.107'2
1.0519 1.0238 1.0769
1.0421 1.0435 1.0874
1.0414 1.0273 1.0698
0.9936 1.0615 1.0547
1.0272 1.0687 1.0978
1.0071 1.0415 1.0489
1.0472 1.0508 1.1004
1.0467 1.0373 1.0857
1.0467 1.0283 1.0763
1.0415 1.0337 1.0766
1.0453 1.0396 1.0867
1.0491 1.0401 1.0912
Cumulative
Factor
Amended
Limit
1.0553
1.1684
1.2583
1.3683
1.4639
1.5440
1.6949
1.7778
1.9563
2.1240
2.2861
2.4612
2.6746
2.9184
$15,037,712
$16,649,726
$17,930,677
$19,498,380
$20,859,956
$22,001,129
$24,152,150
$25,333,061
$27,876,443
-$30,266,623
$32,576,62O
$35,071,942
$38,112,465
$41,587,229
00/01 Factors as reported by the State Department of Finance:
Per Capita Personal Income Change over Prior Year: 4.91%
Population Change:
City of Tustin: 4.01%
Orange County: 2.10%
Appropriation Limits Page 1 of 11
WORKSHEET # 1
User Fees Versus Cost
Fiscal Year 00/01
Based on Budget Projections for 00101
Program
Fees
Difference
Expenses Tax/(Non-Tax),
Parks and Recreation Services
Administration:
4466 Non-Residential Fees
Sports:
4449 Sports Fees - Adult
4468 Sports Park Concessions
4720 Sports Fees - Tennis
4721 Sports Fees - Youth
329,915 (329,915)
189,000
3,6O0
53,330
30,OOO
275,930 547,008 (271,078)
Classes:
4450 Classes/Cultural Art Fee
4471 Day Camp
Senior Programs:
4452 Sr Citizens/Classes
4712 Senior Center Rentals
Support Services:
4713 CT Gym Rentals
Tustin Youth Center:
4451 Youth Service Fees
4709 Newport Family Youth Ctr
232,500
50,880
283,380 370,786 (87,406)
66,750
9,000
75,750 294,861 (219,111)
7,5O0
7,500 229,496 (153,746)
233,568 (233,568)
Total
642,560 $ 2,005,634 $ (1,363,074)
Worksheet1
Page 2 of 11
WORKSHEET #2
Calculation of Proceeds of Tax
Fiscal Year 00101
Based on Budget Projections for 00/01 Pac~e 114
II 01-General Fund /1' ' 02-C,P /I 03-SCAQMD /I 04-Asset Forfeiture
Acct# Revenue SourceJl Proceeds Non-Proceed~l Proceeds Non-Proceed~Jl Proceeds Non-Proceed~l Proceeds Non-Proceeds
31xx Property Taxes 5.114.000
32xx Franchise Fees 1.133,500
Other Taxes:
3330 Sales 16.900,000
3331 TOT 140,000
3332 Business 260,000
3333 Real Property Tax 300,000
3334 New Construction 1,700
3336 Bldg Permits-E T 320.000
3337 Pin Ck Fees-E T 160.000
3338 New Construction Tx- E T 48,000
34xx License/Permits 360.800
35xx Fines/Forfeitures 583.500
Use of City Property 25,000
3771 POST Reimbursement 10,500
3772 Motor VLF 3.312,903
3773 Homeowners Prop Tx Relief 75.000
3775 State Mandated Reimb 60,000
3785 Asset Forfeitures
3881 State Grants 0
4115 Federal Grants 0
4117 County Grants 0
4118 RNSP Reimbursement 52.500
4119 AB 2766 SCAQMD Mtr Vh
4440 Finger Printing 5.300
4441 Planning Fees 72.000
4442 Subdivision Fees 5,500
4444 Sale of Plans/Maps 5,500
4449 Sports Fees 189.000
4450 Class Fees 232,500
4451 Youth Fees 0
4452 Senior Programs 66.750
4454 False Alarm Fees 17,700
4455 Special Police Services 43,000
4456 DUI Cost Recovery 3,000
4458 Witness Fees 1,900
4463 Jury Duty 100
4464 Fire Plan Check 6.500
4467 Police Security Services 15,000
4468 Sports Park Concession 3,600
4469 Court Liason Fees 15.000
4711 Day Camp 50.880
4712 Senior Center Rentals 9.000
4713 CT Gym Rental 7.500
4720 Sports Fees-Youth 53.330
4735 State Rev-Abandoned Veh 32.000
4721 Sports Fees-Tennis 30,000
4772 Sale of Unclaimed Property 5,000
4786 Recovery of Expense 6.000
48xx Transfers in 3.368,012 1,400.000
'4911 Fed-USDA Lunch Program 35,000
8466 Prop Tax Collection Fee (60,000)
Misc 0 51,100 0 763,000 0 0 0 0
Subtotals 26.091.603 7,035,972 0 2,163,000 0 0 0 0
Interest by Fund:
Combined
Fund Total:
33.127,575 Sub Total: 2,163,000 Sub Total: 0 Sub Total: 0
210,000 300,000 25,000 15.000
33,337,575 Fund Total: 2,463,000 Fund Total: 25,000 Fund Total: 15.000
Worksheet2 Page 3 of 11
WORKSHEET #2
Calculation of Proceeds of Tax
Fiscal Year 99100
Based on 99100 Budget Requests Pacle 2/4
Il o~-~,~,~^u~m / 08-M:asure~-C [] 09-MeasureM-T ][ 2x-CDBG I
Acct# Revenue Source Proceeds Non-Proceed~ Proceeds Non-Proceed~Jl Proceeds Non-Proceed~Jl Proceeds Non-Proceeds
From Taxes:
31xx Property
3330 Sales
3331 TOT
3332 Business
3340 Prop 172-Sales Tax Augm 232,402
From State:
3771 POST Reimbursement
3772 Motor Vehicle In Lieu
3773 Homeowner Sub.
3881 State Grants
3884 SB 821
4119 SCAQMD
3785 Asset Forfeiture
3330 Pub. Safety Augment.
38xx Measure "M"-T/Comp. 832,472
39xx Gas Tax 2,226,084
Other
From other Governments:
4333 CDBG 1,548,305
4334 MCAS Closure
Other 3,451,845
Locally Raised:
Special Benefit Assess.
34xx License & Permits
3332 Business License
32xx Frachise Fees
36xx Developer Fees
35xx Fines & Forfeitures
User Fees
Miscellaneous: 127,815
Sale of Property
Interfund Transfers
Subtotals 232,402 0 0 5,677,929 0 960,287 0 1,548,305
Interest by Fund:
Sub Total:
Fund Total:
232,402 Sub Total: 5,677,929 Sub Total: 960,287 Sub 1,548,:
4,000 27,000 81,000 0
236,402 Fund Total: 5,704,929 Fund Total: 1,041,287 Fund Total: 1,548,305
Worksheet2
Page 4 of 11
WORKSHEET #2
Calculation of Proceeds of Tax
Fiscal Year 99100
Based on 99~00 Budget Requests PaDe 3/4
II 10-GasTax ~1 11-ParkDev /I 16-Supp. Law Enforce. Il 30-95-1 Construction ]
Acct# Revenue Source Proceeds Non-Proceed~l Proceeds Non-Proceed~l Proceeds Non-Proceed~Jl Proceeds Non-Proceeds
From Taxes:
31xx Property
3330 Sales
3331 TOT
3332 Business
33xx Other
From State:
3771 POST Reimbursement
3772 Motor Vehicle In Lieu
3773 Homeowner Sub.
3881 State Grants
3884 SB 821
4119 SCAQMD
3785 Asset Forfeiture
3330 Pub. Safety Augment.
38xx Measure "M"-T/Comp.
39xx Gas Tax 1,237,480
Other
iFrom other Governments:
4333 CDBG
4334 MCAS Closure
Other 1,400,000 149,000
Locally Raised:
Special Benefit Assess.
34xx License & Permits
3332 Business License
32xx Frachise Fees
36xx Developer Fees
35xx Fines & Forfeitures
User Fees
Other
IMiscellaneous: 11,000
Sale of Property
Interfund Transfers 548,000
Subtotal 0 2,637,480 0 559,000 0 149,000 0 0
Interest by Fund:
Sub Total:
Fund Total:
2,637,480 Sub Total: 559,000 Sub Total: 149,000 Sub Total: 0
150,000 240,000 6,000 228,000
2,787,480 Fund Total: 799,000 Fund Total: 155,000 Fund Total: 228,000
Worksheet2 Page 5 of 11
WORKSHEET #2
Calculation of Proceeds of Tax
Fiscal Year 99100
Based on 99~00 Budget Requests Pac)e 4/4
Acct# Revenue Source Proceeds Non-Proceed~l Proceeds Non-Proceed~ Proceeds Non-Proceed~l Proceeds Non-Proceeds
From Taxes:
31xx Property 419,000 544,000
3330 Sales
3331 TOT
3332 Business
33xx Other
From State:
3771 POST Reimbursement
3772 Motor Vehicle In Lieu
3773 Homeowner Sub.
3881 State Grants
3884 SB 821
4119 SCAQMD
3785 Asset Forfeiture
3330 Pub. Safety Augment.
38xx Measure "M"-T/Comp.
39xx Gas Tax
Other
From other Governments:
4333 CDBG
4334 MCAS Closure
Other
Locally Raised:
Special Benefit Assess.
34xx License & Permits
3332 Business License
32xx Frachise Fees
36xx Developer Fees
35xx Fines & Forfeitures
User Fees
Other 522,052
Miscellaneous:
Sale of Property
Interfund Transfers
Subtotal 419,000 0 544,000 0 0 0 0 522,052
................. r-,. · Ann C,..k T~I. ~ C~h Tnf=l' R'~'~ (~R~
Interest by Fund:
Sub Total:
Fund Total:
419,000 Sub Total: 544,000 Sub Total:
0 0 50,000
419,000 Fund Total: 544,000 Fund Total: 50,000
Fund Total:
,
0
522,052
TOtal AIIInterest:
$1,336,000
Subtotals:
Interest:
Grand Totals:
proceeds Non-Proc. Total:
27,287,005 21,253,025 48,540,030
751,039 584;961 1,336,000
28,038,044 21,837,986 49,876,030
Worksheet2
Page 6 of 11
WORKSHEET #3
Interest Earnings Produced by Taxes
Fiscal Year 00/01
Based on Budget Projections for 00/01
Amount Source
A. Non-Interest Proceeds of Taxes
$27,287,005 From worksheet # 2
B. Minus Exclusions
$0 From worksheet # 7
C. Net Invested Taxes
$27,287,005
(A-B)
D. Total Non-Interest Proceeds
and Non-Proceeds of Taxes
$48,540,O3O
From worksheet # 2
E. Tax Proceeds as % of Total
proceeds
F. Total Interest Earnings
56.22%
$1,336,000
(C/D)
From worksheet # 2
G. Amount of Interest Earned
from taxes
$751,039
(E'F)
H. Amount of Interest Earned
from non-taxes
$584,961
(F-G)
Worksheet3 Page 7 of 11
A. Proceeds of Taxes
B. Exclusions
C. Appropriations Subject
to Limitation
D. Current Year Limit
E. Oved(Under) Limit
WORKSHEET #4
Appropriations Subject to Limit
Fiscal Year 00101
Based on Budget Projections for 00/01
Amount Source
$28,038,044 From worksheet # 2
$0 From worksheet # 7
$28,038,044
$41,587,229
($13,549,185)
(A-B)
From worksheet fl 6
(C-D)
Worksheet4
Page 8 of 11
WORKSHEET #5
Population Increases
Fiscal Year 00/01
Based on Budget Projections for 00/01
To Compute Limit To:
City
Population
Increase
1994-95 01/01/1993
01/01/1994
52,818
55,012 4.15%
County
Population
Increase
2,540,452
2,582,051
1.64%
1995-96: 01/01/1994
01/01/1995
55,053
57,849 5.08%
2,583,608
2,627,949
1.72%
1996-97: 01/01/1995
01/01/1996
56,821
58,94O 3.73%
2,583,745
2,610,959
1.05%
1997-98: 01/01/1996
01/01/1997
59,101
60,776 2.83%
2,618,920
2,646,967
1.07%
1998-99 01/01/1997
01/01/1998
61,216
63,276 3.37%
2,665,181
2,710,335
1.69%
1999-00 01/01/1998
01/01/1999
2000-01 01/01/1999
01/01/20OO
63,182
65,682 3.96%
65,682
68,316 4.01%
2,722,075
2,770,310
2,770,310
2,828,400
1.77%
2.10%
Worksheet5 Page 9 of 11
WORKSHEET #6
Appropriations Limit
Fiscal Year 00/01
Based on Budget Projections for 00/01
Amount Source
A. Last Years Limit
$38,112,465 From Exhibit A
E~. Adjustment Factors
1. Population
2. Price Factor
Total Adjustment
1.0401 Dept of Finance
1.0491 Dept of Finance
1.0912 (BI*B2)
C. Annual Ajustment
$3,474,764 (B'A)
D. Other Adjustments:
Sub Total
$0
E. Total Adjustments
$3,474,764 (C+D)
F. Current Years Limit
$41,587,229 (A+E)
Worksheet6
Page 10 of 11
WORKSHEET #7
Excluded Appropriations
Fiscal Year 00/01
Based on Budget Projections for 00/01
Categon/
Court Orders:
Amount
Subtotal
$0
Federal Mandates:
Subtotal
$0
Qualified Capital Outlays:
Subtotal
$0
Qualified Debt Service:
Subtotal
$0
Total Excludable
$0
Worksheet7 Page 11 of 11