HomeMy WebLinkAboutCC 5 APPROP LIMIT 08-16-93uATE'
AUGUST 11, 1993
CONSENT CALENDAR NO. 5
8-16-93
TO: WILLIAM A. HUSTON, CITY MANAGER
FROM: RONALDA. NAULT, DIRECTOR OF FINANCE
SUBJECT: RESOLUTION 93-90 ADOPTING APPROPRIATIONS LIMIT FOR
FISCAL YEARS 1987-1994.
RECOMMENDATION:
Adopt Resolution 93-90 setting the appropriations limit for Fiscal
Years 1987-1994.
FISCAL IMPACT:
No fiscal impact on the City.
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 limits were
allowed to grow based on the annual increased 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. Proposition 111 provides new
adjustment formulas which make the appropriation limit more
responsive to local groWth issues. It also requires 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 1986-87 through 1993-94, and Exhibit "B"
compares the appropriation limits and the fiscal year
appropriations subject to the limit. Exhibit "C" details the
calculation of proceeds of tax and non proceeds of tax for the
Fiscal Year 1993-94.
The appropriation limits for the past six years have been
recalculated using the new formulas which are consistent with the
intent of Proposition 111. As exhibit "B" indicates, we continue to
be below the annual appropriation limit. The City auditors have
reviewed and approved the annual appropriation limit calculation in
conformance to Proposition 111.
Page 2
August 11, 1993
Appropriations Limit
FOr Fiscal Year 1993-94, we are below our limit by $5.1 million.
The cumulative growth factors this year, as provided by the State
Department of Finance, were a certified population of 57,454, an
increase of 6.87 percent, and the California per capita personal
income increase of 2.72 percent.
Director of Finance
/?:,
l~r~a H~na~dez--'"'~'"'~'~J
Administrative Assis~-a'nt II
RAN:IH:is
Attachments
a: apropt i n. Lmt
City of Tustin
Appropriation Limits
For the Years Ended June 30, 1987-1994
Exhibit 'A
Appropriations limit for fiscal
year ended June 30, 1987 (base year)
$14,249,831
ANNUAL ADJUSTMENT FACTORS'
Fiscal Year Price Population Combined Factors Cumulative Factors*
1987-88 1.0347 1.01 99 1.0553
1.0553
::::::::::::::::::::::::::::::::::::: ::::::::::::::::::::::::::::::::::::::::::: :.:.:::;: :::;:::::::: :::::
1988-89 1. 0466 1. 0579 1.1072
1.1684
1989-90 1.051 9 1.0238 1.0769
1.2583
1990-91 1.0421 1.0435 1.0874
1.3683
-..~~~:~:~:~:~:~:~:~:~:~:~:~:~:~:~:~:~:~:~:~:~:~:~~~:~:~:~:~~~:~:-..~:~:~:~:~~~:~~~:~:~:~:~:~:~:~:~:~:~:~:~:~:~:~
5::::::::5: :::::::::5:::: ::::::::::5: :: ::::;: :::::::: :5 ::?." v :-:. :v :... :v :. :'~:i:~ :i:!:! :~ :~: !: ~:~
1991-92 1.0414 1.0273 1.0698
1.4639
i!i!ii ?:!i iii i!i! ::~ ?: ~::~i~?: ~i~ii¢: i i?:~i~i~!! ?!!::!::?:iii?:?:! ii:: ~::i ::il ?: i::i !i::!?:~::!ii ?: ~::i::i ii::
1992-93 0.9936 1.061 5 1.0547
1.5440
1993-94 1.0272 1.0687 1.0978
- -t .6949
*Appropriation limit for fiscal
year ended Jutle 30th (calculated using base year)
City of Tustin
Summary of Appropriations Limit
For the Ye. ars Ended June 30, 1987-1994
Exhibit ' B'
Fiscal Year
Appropriation Limit
Amount Subject
to the Limit
Variance
Over/(Under)
1987-88
$15,037,847
$11,727,140
($3,310,707)
1988-89
$16,649,503
$14,275,605 ($2,373,898)
1989-90
$17,930,562
$14,580,062 ($3,350,500)
1990-91
$19,495,194
$14,536,578 ($4,958,616)
1991-92
$20,860,328
.'$17,321,698 ($3,538,630)
1992-93
$22,001,739
$16,317,522 ($5,684,217)
1993-94
$24,152,039
$19,037,168
($5,114,871)
Exhibit C
City of Tustin
Annual Appropriations Limit
1993-1994 Appropriations Limit
And
1993-1994 Appropriations Subject To Limit
Appropriations Limit for fiscal year ended June 30, 1987 (base year)
1993-94 Cumulative Growth Rate
1993-94 Appropriations Limit
$14,249,831
1.6949
$24,152,039
Total Governmental Appropriations
$31,927,105
Less:
Non Proceeds of Tax
PERS Unfunded Liability
General Obligation Bonded Debt
Use of Prior Years Reserves
Net Appropriations Subject to Limit
($7,059,740)
$0
$0
($5,830,197)
$19,037,168
1993-94 Appropriations Limit
Variance Over/(under) 1993-94 Limit.
$24,152,039
($5,114,870)
City of Tustin
Annual Appr. opriations Limit
1993-94 Proceeds of Tax Computation
(A)Taxes
$16,903,803
$844,000
(B) License/Permits
$243,160
$0
(C)Fines/Forfeitures
$0 $311,000
(D)Revenue from Other
Agencies
$1,924,800
$2,710,318
(E)Charges for Services
$0 $2,791,403
(F)Revenue from Use
of Property
Sub-Total
$0 $150,500
$19,071,763
$6,807,221
(G)Use of Money
$960,000
$707,481
$252,519
Total $19,779,244 $7,059,740
TOTAL GOVERNMENTAL REVENUES
SUBJECT TO THE LIMIT
$26,838,984
TOTAL GOVERNMENTAL APPROPRIATIONS
SUBJECT TO THE LIMIT_ _
$31,927,105
1993-94 ANALYSIS OF REVENUES FOR THE GANN LIMIT
EXHIBIT C-1
$CRIPTION
PROCEEDS
OF TAX
NON-PROCEED
OF TAX
{A}TAXES
PROPERTY TAX:
GEN FUND
CIV CTR '
$4,542,000
$0
FRANCHISE FEES:
SALES TAX:
TRANSIENT LODG:
BUSINESS LIC:
NEW CONST. TAX:
BLDG PERMIT-E.TUS:
NEW CONST.-E.TUS:
REAL PROP.TRANS:
TUS.ST. LT DIST:
'TUS. LANDSCAPE/LT. DIST:
::: :i.iiii~::TOTAL:TAXES:' i:i: :ii. :::
$0
$9,775,000
$92,000
$225 000
$3,000
$1,1 29 803
$230 000
$50 000
$459 000
$398 000
$16,903 803
$844,000
(B)LIC/PERMITS
(D)REVENUE FROM
OTHER AGENCIES
GENERAL FUND:
MOTOR VEH.IN-LIEU
HOME PROP TX REL.
TRAILER COACH
CIGARETTE TX
OFF HIGHWAY VEH
POST REIMB
SR. CTR GRANT
H.C D A.
ST. GRANT-DUI
BICYCLE TRAIL FUNDS
ASSET FORFEITURE
STATE MANDATE SB90
GAS TAX FUND
MEASURE "M" FUND
CIV CTR BONDS
HOME PROP TX REL.
CALTRANS REIMB
~CAQMD
~RINE BASE CLOSURE
TOTAL:REvFR OTHER AGN
$1,838,000
$78,000
$8,000
$0
$8O0
$0
$1,924,800
$32,000
$0
$25,000
$56,000
$17.518
$25,000
$5,000
$1,302,800
-$.1,247,000
$45,000
$48,0O0
$530,000
$2,710,318
1993-94 ANALYSIS OF REVENUES FOR THE GANN LIMIT
EXHIBIT C-2
DESCRIPTION
PROCEEDS
OF TAX
NON-PROCEED
OF TAX
(E)CHARGES FOR SERVICES
GENERAL FUND:
PLAN CK FEES-E.T.
ACCTS 4440-4460
CONTRIBUTION-NG
EL CAMINO-UNDGRND
SEWER CONST FUND
LANDSCAPE/LIG HTING
PERS CREDIT
DEVELOPER SHARE
LIBRARY MAINT.
RECOVERY OF EXPENSE
OTHER
OTAL cH~RGES~FOR SERVI.CES i
$441,237
$759,366
$0
$0
$1,500
$0
$0
$1,589,000
$0
$0
$300
(F)REVENUE FROM USE
OF PROPERTY
GENERAL FUND:
FACILITY RENTAL
FIRE STATION RENT
PARK RENTAL
SALE-UNCL PROP
$0
$45,000
$30,500
$o
$75,000
TOTAL REVENUES
REVENUE FROM USE
OF MONEY
GENERAL FUND
CAPITAL IMPROVEMENT FUND
PARK DEVELOPMENT
W/COMP
HEALTH BENEFITS
ToTAL~USEOF' MONEY
· . .
$19,071,763
$550,000
$300,000
$50,0OO
$60,00O
$0
$960,000
$6,807,221
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RESOLUTION 93-90
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
TUSTIN, DETERMINING AND ADOPTING AN APPROPRIATIONS
LIMIT FOR THE FISCAL YEARS 1987-1994 1N 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, 1979; and
WHEREAS, an annual appropriation limit must be determined
for this City effective for the fiscal year beginning July,
1993; and
WHEREAS, the appropriations 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 I: 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 list the appropriations limit
for the fiscals year beginning July, 1987 thru June,
1994.
Section 2: The appropriations 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 16th day of
August , 1993.
ATTEST:
Jim Potts, Mayor
Mary Wynn, City Clerk
a: resolutn. [mt
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City of Tustin
Appropriation Limits
For the Years Ended June 30, 1987-1994
Appropriations limit for fiscal
year ended June 30, .1987 (baSe year)
$14,249,831
ANNUAL ADJUSTMENT FACTORS:
Fiscal Year Price Population Combined Factors Cumulative Factors*
1987-88 1.0347 1.0199 1.0553
1.0553
1988-89 1.0466 1.0579 1.1072
1.1684
1989-90 1.051 9 1.0238 1.0769
1.2583
1990-91 1.0421 1.0435 1.0874
1.3683
· '::::::::::::::: 5::::: ::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
1991-92 1.0414 1.0273 1.0698
1.4639
1992-93 0.9936 1.061 5 1.0547
1.5440
============================================================================ ::; ;.:;::::::::::;
1993-94 1.0272 1.0687 1.0978
1.6949
*Appropriation limit for fiscal
year ended June 30th (calculated using base year)
Exhibit "A