90-191 RESOLUTION NO. 90R= 191
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF ANAHEIM, CALIFORNIA, ADOPTING THE ANNUAL
APPROPRIATIONS LIMIT FOR THE FISCAL YEAR
1990/91.
WHEREAS, the voters of California on November 6, 1977,
added Article XIIIB to the State Constitution placing various
limitations on the appropriations of the state and local
governments; and
WHEREAS, Article XIIIB of the State Constitution
provides that the appropriations limit for fiscal year 1990/91 is
calculated by adjusting the 1989/90 fiscal appropriations limit
for changes in the cost of living and population except as
otherwise provided in said Article XIIIB; and
WHEREAS, the information necessary for making these
adjustments is attached in Exhibits A through G; and
WHEREAS, the City of Anaheim has complied with all the
provisions of Article XIIIB of the State Constitution in
determining the appropriations limit for fiscal year 1990/91.
NOW, THEREFORE, BE IT RESOLVED by the City Council of
the City of Anaheim that the appropriations limit for fiscal year
1990/91 be established in the amount of $128,116,923.00.
BE IT FURTHER RESOLVED that said appropriations limit
herein established may be changed as deemed necessary by
resolution of the City Council.
THE FOREGOING RESOLUTION is approved and adopted by the
City Council of the City of Anaheim this 12th day of June, 1990.
ATTEST: AY~C~AHE~IM
ROF/lm
2460L
051090
CLE~
STATE OF CALIFO~IA )
COUNTY OF ORANGE ) ss.
CITY OF ANAHEIM )
I, LEONORA N. SOHL, City Clerk of ~e City of An~eim, do hereby certify that
the foregoing Resolution No. 90R-191 was introduced and adopted at a regular
meeting provided by law, of the City Council of Me City of Anaheim held on
the 12~ day of June, 1990, by ~e following vote of ~e meders thereof:
AYES: COUNCIL MEMBERS: Ehrle, Daly, Ka~ood, Pickler and Hunter
NOES: COUNCIL MEMBERS: None
ABSENT: COUNCIL MEMBERS: None
AND I ~RTHER certify that the Mayor of the City of Anaheim signed said
Resolution No. 90R-191 on the 13~ day of June, 1990.
IN WITNESS WEREOF, I have hereunto set my hand and affixed the seal of the
City of Anaheim this 13th day of June, 1990.
CITY CLE~ OF THE CITY OF ANAHEIM
( SEAL )
I, LEONORA N. SOHL, City Clerk of the City of Anaheim, do hereby certify that
the foregoing is the original of Resolution No. 90R-191, duly passed and
adopted by the Anaheim City Council on June 12, 1990.
CITY CLERK OF THE CITY OF ANAHEIM
CITY OF ANAHEIM
APPROPRIATIONS LIMIT
FOR THE FISCAL YEAR COMMENCING JULY 1, 1990 AND ENDING JUNE 30, 1991
EXHIBIT A
lggo/gl APPROPRIATIONS LIMIT
CALCULATIONS AND COMPARISON OF APPROPRIATIONS SUBdECT TO LIMIT
FY 1989/90 Adopted Appropriations Ltmtt $121,119,474
Adjustment Factor 1.0578
FY 1990/91 Appropriations Limit $128,116,923
FY 1990/91 Appropriations Ltm~t $128,116,923
~ FY 1990/91 Appropriations Subject To Llmlt 123,209,086
FY 1990/91 Appropriations Llmlt Margln $4,907,838
FY 1990/91 Appropriations Limit Margin, As a Percent o~ Ltmlt 3.8~
EXHIBIT B
1990/91 APPROPRIATIONS L~MIT
ADJUSTMENT FACTORS
POPULATION
Population count provided by the
State Finance Department 247,822
Population percent change pursuant
to Secttons 2227 and 2228 of the
Revenue and Taxatlon Code 1.50[
PRICE FACTOR, THE LESSOR OF:
United States Consumer Price Index - All Items
March, 1989 122.3
March, 1990 128.7
Change 6.4
Change converted to a percent ratlo 5.23~
OR
California Per Captta Personal Income Growth 4.21~
POPULATION AND PRICE FACTOR
CONVERTED TO AN ADJUSTMENT FACTOR
Population: 1.50~, Converted to a factor 1.0150
Calif Per Cap Income 4.21~, Converted to a factor 1.0421
Ratio of change: 1.0150 X 1.0421 = 1.0578
GANNE'91/BUD DOC
EXHIBIT C
1990/91 APPROPRIATIONS L~MIT
APPROPRIATIONS SUBJECT TO LIMIT CALCULAT[ON
Total All Revenues $569,464,420
Reduce by Non-Proceeds of Taxes 448,625,497 $120,838,923
Add User Fees In Excess of Costs 1,232,294 122,071,217
Add User Fees In Replacement of Taxes 2,403,726 124,474,943
Subtract Revenues Supporting
Federal Mandates (FLSA) 497,059 123,977,884
· m~ Subtract Debt Service Appropriations 768,798 $123,209,086
Total All Appropriations $569,464,420
Reduce by Non-Proceeds of Taxes 448,625,497 $120,838,923
Subtract Debt Service Appropriations 768,798 120,070,125
Subtract Revenues Supporting
Federal Mandates (FLSA) 497,059 119,573,066
Add User Fees in Excess of Costs 1,232,294 120,805,360
Add Appropriations for Functions
Formerly Tax Supported 2,403,726
Appropriations Subject to Llmlt $123,209,086
GANNE'91/BUD DOC
EXHZBZT D
lgg0/91 APPROPRIATIONS LiHIT
PROCEEDS OF TAXES CALCULATION
PROCEEDS NON-PROCEEDS
OF TAXES OF TAXES TOTAL
Taxes $94,318,000 $94,318,000
State Subventions 15,798,058 15,798,058
Servtce Charges 747,980 34,711,329 35,459,309
Permit Fees 8,824,258 8,824,258
Fines and Forfeitures 3,335,000 3,335,000
Rentals 37,779,099 37,779,099
Sales 8,729,000 244,625,271 253,354,271
Refunds and Reimbursements 8,443,414 8,443,414
Internal Servlce Charges 73,881,903 73,881,903
Federal and County Subventions 4,727,297 4,727,297
Contributions 10,792,866 10,792,866
Subtotal $119,593,038 $427,120,437 $546,713,475
Interest 1,245,885 21,505,060 22,750,945
$120,838,923 $448,625,497 $569,464,420
Total
$569,464,420
GANNE'g1/BUD DOC
E~HIBIT E
TREO/RI APPROPR[ATZOMR LIMIT
ANLLYSIS OF PROJECTER REVeNUeS
ENTERNAL
ETATE SERVICE PERMIT FINES & REFUNO$ I SERVICE FEO I C~.
REVENUE SOURCE TALES SUBVENTIONS ~ARGES FEES EOUFEITURES RENTALS SALES NEIMBURSEMTS REVENUES SUBVENTTONS COITRIBUTNS INTEREST
.......................................................................................................................................................................
OURNT SECURES PROPERTY TAX $TS,415,OOO
EEUIBZi' E
1~90/~1 APRROFRIATIOJ(5 L]R[T
ANALYSIS OF PR~EUTEU REVSNUES
INTERNAL
REVENUE ~R~E TAXES SUBVENTIONS CHARGES FEE~ FORFEITURES RENTALS SALES REIN~R~EMTS ~EYENUES SUBYENTIffiS ~NTEIBUTW$ INTEREST
ENCHUAUUNERT & ABAN~UNENT FEES
TENATIYE TRACT FEES
EXUIBET E
ISRS/OI APPROPRIATEONE LINIT
A~LYUIS OF fROJESSES REVENUES
INTEUNAL
STATE SERVICE PERNIT FINES I REFUNDS I SERVICE FEE I ~.
TAXES SUSVEN11ONS CHARGES FEES FORFEITURES RENTALS SALES SEINSURSSNTS REVENUES SUBVENTIONS CONTRIBUTNS INTEREST
17,500
2E,000
596,900
I,IZT,27T
1,11S,086
2,4S5
IR,OEO
0
1,200,000
TUO,~O
17,500
7,0DO
2B,000
BE,BUS
2SO,000
BAS,SEO
2,ZS9,250
180,QQQ
5,0OO
lO,000
15,000
7,400
O
210,77A,000
S4,2SS
I,ES7,164
10,000
1301000
93,500
lE,000
OATE:
EXHIBIT E
IRRO/SI APP~PRIATIOUS LINIT
ANALYSIS OF ~OJECTEO REVENUES
~NTERNAL
.__ STATE SERVICE ~ERN[T FINES t REFUNOS t SERVICE FED I CO.
REVENUE SOURCE TAXES SUBVENTIONS CHARGES FEES FORFEITURES RENTALS SALES REINSURSENTS REVENUES SUBVENTIONS COUTREBUTNS INTEREST
CONVENTION CENTER RENTALS II,OR2,St2
~ASE -4-
DATE:
EIHIRIT E
1E~O/R! APPROPRIATIONS IlNIT
A~LVSlS OF PROJECTED REVENUES
INTERNAL
STATE SERVICE PERNIT FINES & REFUNDS & SERVICE FED & CO,
REVENUE S~RCE TAIRS SUBVERTIONS CHARGES FEES FORFEITURES RENTALS SALES REIN~RSENIS REYENUES SUSVRRTIORS COJiTRIBOINS INTOREST
ORANU TOTAL $SSR,Aii,420
6~NNE'DI/DUO ORC
PAGE
TEXT OF GANN SPENDIN(]=LIMITATION INITIATIVE EXHIBIT F
LIMITATION OF GOVERNMENT APPROPRIATIONS. INITIATIVE CONSTITUTIONAl.
AMENDMENT. F~tablishes and defines annual appropriation limits on st~lte aald local
governmental entities based on annual appropriations for prior, fiscal year. Requires
adjustments for changes in cost of living, population and other specified factors.
Appropriation limits may be established or temporarily changed by electorate. Requires
revenues received in excess of appropriations permitted by this measure to be returned by
revision of tax rates or fee schedules within two ilseel years next following year excess
created. With exceptions, provides for reimbursement of local governments for new
programs or higher level of services mandated by state. Financial lmpaet'-
ladeterm Jnable.
ARTICLE XIII B.
See. 1. The total annual appropriations subject to limitation of the state and of each
local government shall not exceed the appropriations limit of such entity of government
for the prior year adjusted for changes in the cost of living and population except as
otherwise provided in this Artiele.
See. 2. Revenues received by any entity of government in excess of that atnount
which is appropriated by sueh entity in compliance with this Article during the fiscal year
shall be returned by a revision of tax rates or fee schedules within the next two
subsequent fiscal years.
See. 3. The appropriations limit for any fiscal year pursuant to See. 1 shall be
adjusted as follows:
(a) In tile event that the financial responsibility of providiag services is
transferred, in whole or in part, whether by annexation, incorporation or otherwise, from
one entity of government to another, then for the year in which such transfer becomes
effective the appropriations litnit of the transfarce entity shall be increased by such
reasonable amount as the said entities shall mutually agree and the appropriations limit of
the transferor entity shall be decreased by the same amount.
(b) In the event that the financial responsibility of providing services is
transferred, in whole or in part, from an entity of government to a private entity, or the
financial source for the provision of services is transferred, in whole or in part, from other
revenues of an entity of government, to regulatory licenses, user charges or user fees,
then for the year of such transfer tile appropriations limit of such entity of government
shall be decreased accordingly.
(e) In tile event of an emergency, the appropriation limit may be exceeded
provided that the appropriation limits in the following three years are reduced accordingly
to prevent an aggregate increase in appropriations resulting from the emergency.
See. 4. The appropriations limit imposed on any new or existing entity of
govermnent by this Article may be established or changed by the electors of such entity,
subject to arid in conformity with constitutional and statutory voting requirements. The
duration of any such change shall be as determined by said electors, but shall in ao event
exceed four years froan the most recent vote of said electors creating or continuing such
change.
log 3
EXHIBIT F
unemplnyment, reserve. retirement, sinklug fund, trust. or similar f~md~ as il shall deem
reasonable and proper. Contributions to any such
contributions are derived ~rom the proceeds Of taxes~ shall for purposes of thi~ Article
eons:itnte appropriation~ subject to Hmitalio~ iv lhc year O~ eontribntion. Neither
withdrawals from any s,eh fund, nor expenditure~
withdruwa~ itor trundlers between or amon~ sllch funda~ slmll fol' purposes of thi~ Article
constitute appropriations subject to limitation.
Sec. 6. Whenever the Legislature or any stme agency mandates a new program or
higher level of service on vny local government, the state shall provide
~unds to reimburse such local government for tim costs of such program or increased level
of serv~e, except that the Legislature may, bnl, need not, prr, vide such ~ubvention of
fun~ for the following mandatary:
(a) Legislative mandates requested b.v the local agency affected;
(b) 'L~gisl~tion defining a new crime or changing an existing definition of a
crime; or
(e) Legislative mandates enacted prior to January 1, 1975, or executive orders
or regulations initially implementi~]g legislation enacted prior to January 1, 1975.
Sec. 7. Nothing in this Article shall be construed to impair the ablHity of the state
or of any local government to meet its obligations with respect to existing or future
bonded indebtedness.
Sec. 8. As used in this Article and except us otherwise expressly provided herein:
(a) "Appropriation~ subject to hmitation" of tl~e state shall mean any
authorization to ex~nd during a fiscal year tl~e proceeds of taxes levied by or for the
state, exclusive of state subventions for the use ~nd operation of local government (other
than subventions made pursuant to Sectlop 6 of this Article) and further exclusive of
refunds of taxes, benefit payments from retirement, unemployment insurance and
disability insurance funds;
(b) "Appropriations subject to limitation" o~ an entity pt local government
shall mean any authorization to ex~nd during a fiscal year the p~oceeds of taxes levied hy
or for that entity and the proceeds of state subventions to that entity (other than
subventions made pursuant to Section 6 of this Article) exclusive of refunds of taxes;
(c) "Proceeds pt taxes" shall include, but not be restricted to, all tax revenues
~nd the proceeds to an entity of government, from (i) regulatory licenses, user charges,
and user fees to tim extent that such proceeds exceed the costs reasonably borne by such
entity in providing the regulation, product, o~ service, and (ii) the investment of tax
revenues. With respect to any local government, "proceeds pt taxes" shall include
5ubventinns received ~rom the stute, other than pursw~nt to Section 6 of this Article, and,
with respect to the state, proceeds o~ taxes shall exclude such subventions;
~d) "l.ocal government" slmll me.n any eity,.eounty, city and county, school
district, special district, authority, o~ other BaliHeal subdivision pt or within the state:
(l:) "Co~t o~ livil~g" slmll mean the Consumer Price Index for tim U.ited States
~s reported by the UnHed State~ I)epactment o~ Labor, pc successor agency o~ the bnited
States (]ovcr'nmc~[; provided, however, that for purposes of Section l, the change in cost
of living from tbc preceding year shall in no event exceed the change in California per
capita per~on~l iucome from said preceding
2of 3
EXHIBIT F
(f) "Population" of al~y entity of g~ver,,m~:nt, oth(~r lhali u s(thool district, shall
be determined by a method prescribed by tl~e L(~i~latt~u, provided that such
determination shall be revised, as necessary, to relic'at the peri,)die een~u~ ~'undueted by
the United States I)epartment of Com~nerce, or su(,e~ssor .g~'~ey of the United States
(]overnment. The {mpulation of any s~hool district sl.dl I)e s.(.h school disfriar's everage
daily attendance as determined by a method prescribed by the I~gisluture;
(g) "Debt service" shall mean appropriations required to pay the cost of
interest and redemption charges, including the funding o~ any reserve or sinking fund
required in connection therewith, on indebtedness existing or legally authorized as of
January 1, 1979 or on bonded indebtedness thereafter approved according to law by a vote
of the electors of the issuing entity voting in an election for such purpose.
(h) The "appropriations limit" of each entity of government for each fiscal
year shall be that amount which total annual appropriations subject to limitation may not
exceed under'Section 1 and Section 3; provided, however, that the "appropriations ]trait"
of each entity of government for fiscal year 1978-79 shall be the total of the
appropriations subject to limitation of such entity for that fiscal year. For fiscal year
1978-79, state subventions to local governments, exclusive of federal grants, shad be
deemed to have been derived ~rom the proceeds of state taxes.
(i) Except as otherwise provided in Section 5, "appropriations subject to
limitation" shall not include local agency loan funds or indebtedness fun~, investment (or
authorizations to invest) funds of the state, or of an entity of local government in
accounts at bauks or savings and loan associations or in liquid securities.
See. 9. "Appropriations subject to limitation" for each entity of government shall
not include=
(a) Debt service.
(b) A[)propriations required for purposes of complying with mandates o~ the
courts or the federal government whieh~ without discretion, require an expenditure for
additional ~erviees or wbioh unavoidably make the providing of existing services more
costly.
(e) Appropriations of any special district which existed on January 1, ]978,
and which did not as o~ tl~e 1977-78 fiscal year levy an ad valorem tax on property in
excess of 12~ eunts per $100 o~ assessed value; or the appropriations of any special
district timart existing or thereafter created by a vote of the people, which is totally funded
by other then the proeeed~ o~ taxes.
See. {0. This Article shall be effective commencing with the first day of the fiscal
year following its adoption.
See. It. If any ap[)ropriation eateKory ~hall be added to or removed from
appropriations subject to limitation, pursuant to final judgment of any court of competent
jurisdiction and any apl~al therefrom, the eDpro~riations limit shall be adjusted
accordingly. If any section, part, ei~tJse or phrase in this Article i~ for any reason held
invalid or unuo~]stitutio~ial, the remaining portions of this Article shall not be affected but
sh:dl remain in full force and effect.
3of 3
EXHIBIT G
DEPARTMENT OF FINANCE ~
OFFIC~= OF THE OIRECTOR
May 1, 1990
PRICE AND POPULATION DATA FOR LOCAL JURISDICTIONS
MAY 0 1990
ADgrogrtations Limi~ A~T, R~NO~ OIRE¢OR
Article XIIIB of the California Constitution specifies that appropriations made
by State and local governments may increase annually by a factor comprised of
the change in population and the change in the U.S. Consumer Price Index or
California per capita income, whichever is less.
The Department of Finance is mandated to provide the requist=e change data for
local Jurisdictions to calculate their appropriation limits. The enclosures
contain the new price and population factors for setting your 1990-91
appropriation limit.
Enclosure I provides the price factor to be use~ in the calculation. Included
is an example of how to utilize the factors in calculating your new limit,
Enclosure II provides the population percent change factor for your city or
county. These are estimated pursuant Co Sections 2227 and 2228 of the Revenue
and Taxation Code.
SDecfal Distric=s
Special districzs use the population percent change factor for the city or county
in which the district is located. If a district is located entirely within one
county, the county's change factor is to be used. If a district is located
entirely within the unincorporated area, the county or the unincorporated area
of the county population change is to be used. If ic is necessary co determine
a weighted average because dlacricC boundaries overlap several jurisdictions (two
or more cities, city and county unincorporated), contact the Demographic Research
Unit, Department of Finance (916) 322-a651, for the appropriate procedures. A
special district may, no later than June 1, 1990, request the Demographic
Research Unit to prepare a special district population change estimate for the
district.
This tatter 'may be received by special districts which were exempt from
establishing appropriation limits by Article XIIIB, Section 9(c). Receipt of
this letter should not be construed as a requirement by the Department of Finance
to establish an appropriation limit.
Article XIIIB, Section 9(c) states that special districts in existence on
January 1, 1978, which levied a tax of 12-1/2¢ or less per $100 assessed value
on property wlchin their boundaries as of the 1977-78 fiscal year are permanently
exempt from establishing appropriation limits. In addition, any special
districts in existence or created thereafter whose sole funding source is from
non-proceeds of taxes are also exempt. Therefore, special districts which meet
either of these two tests do not need co establish appropriation limits.
EXHIBIT G
-2-
Certification
Legislation was passed into law in June 1988 concerning certification
(Sections 11005.6 and 30462.1 Revenue and Taxation Code, 21022 Streets and
Highways Code, 38421 Vehicle Code). The legislation specified that. if a
Department of Finance estimate is greatsr than the current certified population
the Department shall file a certified copy with the Controller not less than 25
nor more than 30 days after completion of the estimate. The Department will
certify the higher estimate unless a written request not to certify is received
by the Department from the city or county within 25 days of the completion of
the estimate. A city or county requesting that their higher estimate not be
certified will remain at the prior certified population.
The Department of Finance will not certify a population estimate that is lower
~han the current certified population unless requested to do so by a city or a
county. The request for certification must be received by the Department within
2~ days of the completion of the estimate.
The certification program does not apply to special districts.
Questions concerning population should be referred to the Demographic Research
Unit at (916) 322-4651. For questions regarding price data contact the Economic
Research Unit at (916) 322-2263. For general questions concerning determination
of the appropriation limit contact the Budget Operations Support Unit at
(916) 445-5332.
JESSE R.( 1
Director of Finafic~ '
Enclosures
EXHIBIT G
Enclosure I
Price Factor: Section 7901 of the Government Code specifies that the percentage
change in the lesser of the March to March U.S. All Urban Consumer Price Index
(CPI) or California 4th quarter per capita personal income is to be used as an
annual percent change in determining the appropriation limit. The percent change
to be used in settin~ the 1990-91 limit is:
California per capita personal income: 4.21%
B. Po~ulacion Percentaze Change: The atEached city and county population
percentage changes were prepared pursuant to Sections 2227 and 2228 of the
Revenue and Taxation Code and are calculated as of January 1. The change
from January 1, 1989 to January 1, 1990 is used in setting the 1990-91
appropriation limit.
C. Example using the factors for the State's appropriation limit:
Price: 4.21%; Expressed as a ratio: 1.0421
Population: 2.73%; Expressed as a ratio: 1.0273
To calculate total change: 1.0421 X 1.0~73 - 1.0705
This example results in a percent change of 7.05%. To obtain the 1990-91
limit: 1989-90 appropriation limit, in ($) x (1.0705) - 1990-91 limit.
EXHIBIT G
ENCLOSURE II
ANNUAL PERCENT CHANGE IN POPULATION MINUS EXCLUSIONSe JANUARY 1, ]989 DATE PRINTED
TO JANUARY l, 1990 AND TOTAL POPULATION JANUARY l, 1990. 04/26/90
POPULATION MINUS EXCLUSIONS
POPULATION
ANNUAL TOTAL
COUNTY PERCENT CHANGE POPULATION
CITY 1989 TO 199o 1-1-89 1-1-9o 1-1-9o
ORANGE
ANAHEIM ;.50 244,150 247,822 ~ 247,822
BREA 0.89 33,516 33,815 33,815
BUENA PARK 0.67 66,163 66,608 66,608
COSTA MESA 1.54 92,199 93,617 94,706
CYPRESS 0,82 45,330 45,703 45,703
~i~ DANA POINT 4.49 29,849 31,189 31,189
FOUNTAIN VALLEY 0.49 56,108 56,382 56,382
FULLERTON 0.05 111,677 II1,737 111,737
GARDEN GROVE 0.43 134,713 135,286 135,286
HUNTINGTON BEACH 1.62 188,577 191,630 191,630
IRVINE 2.01 1OO.398 102,418 102,A18
LAGUNA BEACH 0.20 24,550 24,599 2~,599
LA HABRA o;87 48,973 ~9,398 49,398
LA PALMA o.15 16,o96 16,12o 16,12o
LOS ALAMITOS 1.~6 11,227 11,391 12,206
MISSION VIEJO 2.72 73,538 75,537 75,537
NEWPORT BEACH 0.46 69,881 70,202 70,202
ORANGE 1.34 106,290 107,712 ]O7,712
PLACENTIA 1.08 41,611 42,060 42,060
SAN CLEMENTE 3.34 39,O77 40,381 40,381
SAN JUAN CAPISTRANO 3.15 24,497 25,268 25,268
~m~ SANTA ANA -0.52 237,194 235,961 235,961
SEAL BEACH O.10 26,472 26,498 27,347
STANTON 0.32 28,335 28,427 28,~27
TUSTIN 4.35 41,962 ~3,789 49,409
VILLA PARK 0.24 6,942 6,959 6,959
WESTMINISTER O.15 73,290 73,403 73,403
YORBA LINDA 9.36 47,883 52,367 52,367
UNINCORPORATED 8.06 244,982 264,721 271,559
0RANGE COUNTY
2.01 2,265,480 2,311,OO0 2,326,211
· EXCLUSIONS INCLUDE STATE MENTAL INSTITUTIONS, FEDERAL MILITARY BASES AND STATE
AND FEDERAL PRISONS.
PAGE 1