93-114 RESOLUTION NO. 93R-114
A RESOLUTION OF THE CITY COUNCIL OF
THE CITY OF ANAHEIM, CALIFORNIA,
ADOPTING THE ANNUAL APPROPRIATIONS
LIMIT FOR THE FISCAL YEAR 1993/94.
WHEREAS, the voters of California on November 6, 1977,
added Article XIII B to the State Constitution placing various
limitations on the appropriations of the state and local
governments; and
WHEREAS, Article XIII B of the State Constitution
provides that the appropriations limit for fiscal year 1993/94 is
calculated by adjusting the 1992/93 fiscal appropriations limit
for changes in the cost of living and population except as
otherwise provided in said Article XIII B; 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 XIII B of the State Constitution in
determining the appropriations limit for fiscal year 1993/94 be
established in the amount of $355,091,713.00.
BE IT FURTHER RESOLVED that the City Council of the
city of Anaheim, by recorded vote of the City Council adopting
this resolution, hereby determines and selects that, with regard
to fiscal year 1993/94 and the calculations specified herein for
such fiscal year, the term "change in the cost of living" for
purposes of Section 8(e) (2) of Article XIII B of the Constitution
of the State of California shall mean the percentage change in
the California per capita personal income from the preceding
year.
BE IT FURTHER RESOLVED that the City Council of the
city of Anaheim, by recorded vote of the City Council adopting
this resolution, hereby determines and chooses that, with regard
to fiscal year 1993/94 and the calculations specified herein for
such fiscal year, the term "change in population" for purposes of
Article XIII B of the Constitution of the State of California and
Division 9 of Article 1 of the Government Code of the State of
California shall mean the change in population within the City of
Anaheim.
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 22~ day of
June , 1993 .
ATTEST:
CITY CLERK OF THE CITY OF ANAHEIM
2003.1\£EGAN\June 2, 1993
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss.
CITY OF ANAHEIM )
I, LEONORA N. SOHL, City Clerk of the City of Anaheim, do hereby certify that the foregoing Resolution
No. 93R-114 was introduced and adopted at a regular meeting provided by law, of the Anaheim City Council
held on the 22nd day of June, 1993, by the following vote of the members thereof:
AYES: COUNCIL MEMBERS: Feldhaus, Hunter, Pickler, Simpson, Daly
NOES: COUNCIL MEMBERS: None
ABSENT: COUNCIL MEMBERS: None
AND I FURTHER CERTIFY that the Mayor of the City of Anaheim signed said Resolution No. 93R-114 on
the 23rd day of June, 1993.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Anaheim
this 23rd day of June, 1993.
CITY CLERK 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. 93R-114 was duly passed and adopted by the City Council of the City of Anaheim on
June 22, 1993.
CITY CLERK OF THE CITY OF ANAHEIM
EXHIBIT A
1993/94 APPROPRIATIONS LIMIT
CALCULATIONS AND COMPARISON OF APPROPRIATIONS SUBJECT TO LIMIT
FY 1992/93 Adopted Appropriations Limit $337,996,017
Adiustment Factor 1.0506
FY 1993/94 Appropriations Limit $355,091,713
FY 1993/94 Appropriations Limit $355,091,713
~ t 993/94 Appropriations Subject To Limit 138,535,112
FY 1993/94 Appropriations Limit Margin $216,556,601
FY 1993/94 Appropriations Limit Margin, As a Percent of Limit 61.0%
EXFIIBIT B
1993/94 APPROPRIATIONS LIMIT
ADJUSTMENT FACTORS
POPULATION - Selected Factor: City Population Growth
Population count provided by the
State Finance Department 285,477
Population percent change pursuant
to Sections 2227 and 2228 of the
"~uvenue and Taxation Code 2.28%
CHANGE IN COST OF LIVING -
Selected Factor: California Per Capita
Personal income Growth 2.72%
POPULATION AND PRICE FACTOR
CONVERTED TO AN ADJUSTMENT FACTOR
A) Population - City, Converted to a factor 1.0228
B) Cost of Living - Calif. Per Cap Income 2.72%, "
Converted to a factor 1.0272
Ratio of change: A X B = 1.0506
EXHIBIT C
1993/94 APPROPRIATIONS LIMIT
APPROPRIATIONS SUBJECT TO LIMIT CALCULATION
Totals
Total All Revenues $689,117,220
Reduce by Non-Proceeds of Taxes 540,073,296 $149,043,924
Add User Fees in Excess of Costs 0 149,043,924
Add User Fees in Replacement of Taxes 3,201,309 152,245,233
Subtract Revenues Supporting
Federal Mandates (FLSA) 154,713 152,090,520
Subtract Qualified Capital Projects 12,797,260 139,293,260
Subtract Debt Service Appropriations 758, t 48 $138,535,112
Total All Appropriations $689,117,220
Reduce by Non-Proceeds of Taxes 540,073,296 $149,043,924
r~,.,¢tract Debt Service Appropriations 758,148 148,285,776
Subtract Revenue~ Supporting ~
Federal Mandates (FLSA) 154,713 148,131,063
Subtract Qualified Capital Projects 12,797,260 135,333,803
Add User Fees in Excess of Costs 0 135,333,803
Add Appropriations for Functions
Formerly Tax Supported 3,201,309
Appropriations Subject to Limit $138,535,112
EXHIBIT D
1993/94 APPROPRIATIONS LIMIT
PROCEEDS OF TAXES CALCULATION
PROCEEDS NON-PROCEEDS
OF TAXES OF TAXES TOTAL
T~es $120,678,753 $120,678,753
State Subventions 11,027,504 11,027,504
Service Charges 2,255,207 44,045,180 46,300,387
Permit Fees 4,835,363 4,835,363
Fines and Forfeitures 2,304,406 2,304,406
~Bl~tals 35,991,700 35,991,700
Sales 10,270,000 330,564,671 340,834,671
Refunds and Reimbursements 9,255,050 9,255,050
Internal Service Charges 82,074,016 82,074,016
Federal and County Subventions 6,074,554 6,074,554
Contributions 7,067,409 7,067,409
Subtotal $144,231,464 $522,212,349 $666,443,813
Interest 4,812,460 17,860,947 22,673,407
Total All City Revenues $1,49,043,924 $540,073,296 $689,117,220
Use of (Contribution to) Fund Balances (18,067,992)
Mello-Roos CFDs (Seperate Limits) , 4,630,327
"...
Redevelopment Agency 47,326,368
Housing Authority 34,389,800
Grand Total 757,395,723
33,973,0~0
574,5~0
1,513,725
SALES
1,760
123,418
ANALYSIS OF PROJECTED RE~rENUES
STATE SEFI~CE PERMIT
T~O(ES SUBVENTIONS CHARGES FEES
INTERNAL
FINES & REFUNDS & SEFA/1CE FED & CO.
92,560
27,003
TEXT OF ~ANN SI~ENDIN(J-I,IMiTATION INITIATIVE EX~II3IT F
LIMITATION OF GOVERNMENT APPROPlIIATIONS. INITIATIVE CONSTITUTIONAl,
AMENDMENT. Establishes and defines annual approl)ri.tion lindIs on stutc and local
governmental entities based on annual appropriations for prior fiscal year. Requires
adjustments for 'ehanges in east 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 sehedules within two fiscal years next following year excess
created. With exceptions, provides for reimbursement of local governments for new
programs or higlmr level of services mandated by state, Financial Impact:
Indeterminabte.
ARTICLE Xlll B.
Sec. 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 Article.
Sec, 2. Revenues received by ally entity of government in excess of that sinaunt
which is appropriated by such 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.
Sec. 3. The appropriations limit for any fiscal year pursuant to Sec. I shall be
adjusted as follows:
(a) In tile event that the financial responsibility of providing 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 tile appropriations Jimit of the transferee 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 tile 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 tile
financial source for the provision of services is transferred, in whole or in part, from other
revennea of an entity of government, to regulatory licenses, user charges or user fees,
then for tile year of such transfer tile appropriations limit of such entity of govermnent
shall be decreased accordingly.
(c) Ill tile event of all emergency, the appropriation limit may be exceeded
provided ttmt the appropriation Illnits in tile following three years are reduced accordingly
to prevent uu aggregate increase in appropriations resulting from tile emergency.
Sec. 4. The approprialious limit imposed on any new or axisling entity of
government by this Article may be established or changed by the electors of such entity,
subject to and in conformity with constitutiomd and statutory voting requirements. The
duration of any such change shuIl he as determined by said electors, but shall in no event
exceed four years froIll Ihc most recent vote ol~ said electors creating or continuing such
chan~c.
lof 3
~ '~ EX~IIBIT F
Sec. 5. E~lch entity of gl~uernmcnl n,ay establish ~uch eontiugency, ~mergency,
unemployment, reserw. retirement, sinking fund, trust. or simlblr funds us il shall deem
reasoimble and proper. Contributions to lil{~ SUCh fu~l, tn 1he eAtent tirol such
contributions ~re derived from lhe proceed~ Of t~xe:~, shal} ~or purposes o~ th}~ Articlc
eonstitutc appropriations ~ubjeet io limit,ili(,h il, {ira yc~lr o~ eo,dribution. Neither
withdr. waJs from uny such fund, nor expenditures ,){ (or nuthorization~ to ex{mnd) :m~h
withdrawals, nor transfers betwee~ or amo~g such ~un(J8, shuJJ fOl' purposes of tills Article
mmstilute appropriations subject t(~ hmit,tion.
See. 6. Whenever the Legislature or any s{t{{e agency mandates a new program or
higher level o~ service on any local government, the state shall provide a subvention of
funds to reimburse such local government for lh,~ eosts of such program or increased level
of servi~m, except that the l,egislature ~n~y, bui need not, provide such subvention of
fun~ for the following mandates:
(a) Legislalive mandates requested by the local agency affected;
(b) 'Uegislation defining a new crime or changing an existing definition of a
crime; or
(c) I,egisl,tive mandates enacted Drior Io January 1, 1975, or executive orders
or regulations initially implementing legislation enacted prior to January 1, 19~5.
See. 7. Nothing in this Article shall be construed to impair the ablility of the state
or of any local government to meet its obligations with respect to existing or future
bonded indebtedness.
See. 8. As used in this Article and exeep~ us etherwise expressly provided herein:
(~) "Appropriationa subject to hmitatiou" of the state shall mean any
authorization to ex~nd during a fiscal year the proceeds of taxes levied by or for the
state, exclusive of state subventions for the use and ooeration of local government {other
than subventions mode pursuant to Section 6 of lids Article) and further exclusive of
refunds of taxes, benefit payments from retirement, unemployment insurance and
disability insurance funds;
(b) "Appropriations subject to limitation" of an entity of local government
shall mean any authorization to ex~nd during a fiscal year the proceeds of taxes levied by
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;
(e) "Proceeds of taxes" shall include, but not be restricted to, all tax revenues
and the proceeds to an entity of government, from (i) regulatory licenses, user charges,
and user fees to the extent that such proceeds exceed the costs reasonably borne by such
entity in providing Ibe regulation, product, or service. and (it) the inveslment of tax
revenues. With respect to any local government, "proceeds of taxes" shall include
.}aubventinns received from the state, other than pursu,ud to Section 6 of this Attic}e, and,
with respect to the state, proceeds of taxes slmll exclude such subventions;
(d) "l.oeal gov{~rnment'~ shall me,n any city,. county, city and county, school
district, ~peeml district, nutlu)rity, or other political subdivision of or within the state;
(,:) "Cost ol' living" slmll mc~m lhe COnsume,' Price Index for the United States
as reported by the Untied Stt~tes I)elmrtmenl ,)f Labo,, or successor agencyfir the Letted
States (Joyeminent; provided, bowever, Ih~lt for purposcs of Section 1, the change it, cost
of living fr<}m the preceding year slmll in uo event exceed the clmnge in California per
cot)itc petsoval income from said preceding ye,r;
2of 3
~. -~ EXIIIBIT F
(f) "Population" of any entity of government, otla.r tlJUu u .-;chool ,li.~triet, shall
be determined by a method prescribed by the Legibleits'c, pi'ovided that such
determination shall be revised, as necessary, to reflect the periodin ccn~us cundu(~tcd by
tl~e United States I)cpartmenl of (?oremetre, or sai,t~t.ss(H' t~l~e~ley o~ the United States
(lovcrnment. The i~[)ulalion of lilly school dtslriet slmll bc such school distriet's average
daily attendaliCe as determined by a method prescribed by the l,cgisluture;
(g) "Debt service" shall mean apl)t'opriations requiced to pay the cost of
interest and rcdbmption charges, inchiding the funding of 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 I and Section 3; provided, however, that the "appropriations limit"
of each entity of government for fiscal year 19?8-79 shall be the total of the
appropriations subject to limitation of such entity for that fiscal year. For fiscal year
1978-~9, state subventions to local governments~ exclusive of federal grants, sha~ be
deemed to have been derived from 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
authorizations to invest) funds of the state, or of an entity of local government in
accounts at banks 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) Appropriations required for purposes of complying with mandates of the
courts or the federal government which, without discretion, require an expenditure for
additional services or which unavoidably make the providing of existing services more
costly.
(el Appropriations of any special district which existed on danuacy 1, 1978,
and which did not as of the 1977-78 fiscal year levy an ad valorem tax on property in
excess of 12~ cents per $100 of assessed value; or the appropriations of any special
district the~l existing or: thereafter created by a vote of the people, which is totally funded
by other than the proceeds of taxes.
See. 10. This Ariicle shall be effective coalmeueing with the first day of the fiscal
yeur following its adoption.
See. II. If any apl)roprialion category shall be added to or removed from
appropri~lions subject to limitation, pta'suuut to final judgment of any court of competent
jurisdiction uud any apl~ml therefrom, the approp¥iations limit shall be adjusted
accordingly. If ~n,y ~cetion, pt~ct, ehluse or phrase in this Article i~ for any reason held
invalid or unconslilutional, the remuininl~ portions of this Article shall not be affected but
shall remain in full force and effect. ~..
3of 3
~TATE OF CALIFORNIA EXHIBIT G PETE WILSON. Governor
DEPARTMENT OF FINANCE ~
915 L STREET
SACRAMENTO, CA 95814-4998
April 30, 1993~
PRICE AND POPULATION DATA FOR LOCAL JURISDICTIONS
Appropriations Limit
Article XIII B 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 combined with either the change in California per capita
personal income or the change in the local assessment roll due to local
nonresidential construction.
The Departmen.t of Finance is mandated to provide the population and California
per capita personal income change data for local jurisdictions to calculate their
appropriation limits. lhe change in the local assessment roll due to local
nonresidential construction may be obtained from your county Assessor. The
enclosures contain price and population factors for setting your 1993-94
~appropriation 1 imit..
"Enclosure I prov'ides the change in California's per capita personal income price
factor. An example of how to utilize this price factor and the population
percentage change factor in calculating your 1993-94 limit is included.
Enclosure II provides the population ~ercentage change factors for cities and
counties. -
Enclosure IIA provides the population percentage change factor for counties and
for the total incorporated population of each county.
These population percentage changes were prepared pu'rsuant to Sections 2227 and
2228 of the Revenue and Taxation Code and are calculated as of January 1, 1993.
Section 2227 specifies that sl~ate mental institutions, federal military bases and
state and federal prisons be excluded from the percentage change calculations.
Population Factors for Cities and Counties
Cities and counties should consult Section 7901 of the Government Code for the
various population factors that may be used for purposes of change in population.
Population Factors for Special Districts
Special districts should consult Section 7901 of the Government Code and Section
2228 of the Revenue and Taxation Code for the various population factors that may
be used for purposes of change in population,
EXltlBIT G
April 30, 1993
Page 2 ,
Article XIII B, Section 9(c) states that special districts in existence on
January 1, 1978, which levied a tax of 12-1/2 cents or less per $100 assessed
value on property within their boundaries as of the 1977-78 fiscal year are
permanently exempt from e~tablishing appropriation limits. In addition, any
special districts in existence or created thereafter whose sole funding source
is from nonproCeeds of taxes are also exempt. Therefore, special districts which
meet either of these two tests do not need to establish appropriation limits.
This letter may be received by special districts, which were exempt from
establishing appropriation limits by Article XIII B, Section 9(c). Receipt of
this letter should not be construed as a requirement by the Department of Finance
to establish an appropriation limit.
Certification
The certification program applies to cities and counties only and does not apply
to special districts.
Sections 11005.6 and 30462.1 of the Revenue and Taxation Code, Section 21022
Streets and Highways Code, and Section 38421 Vehicle Code specify that if a
Department of Finance population estimate is greater than the current certified
population the Department shall automatically file a certified copy with the
Controller not less than 25 days 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 current certified
population.
The Department of Finance will not certify a population estimate that is lower
than 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 on or
before June 1, 1993.
Further Information
Questions regarding per capita income data should be referred to the Economic
Research Unit at (916) 322-2263. Questions concerning population should be
directed to the Demographic ,P~esearch Unit at (916) 322-4651.
Sincerely,
THOMAS W. HAYES
Director
Enclosures
EXU1BiT G
Enclosure I
A. Price Factor: Article XIII B specifies that local jurisdictions
select their cost-of-living factor to compute their appropriation
limit by a vote of their governing body. Local jurisdictions may
select either the percentage change in California per capita
personal income or the percentage change in the local assessment
roll due to the addition of local nonresidential new construction.
If the percentage change in per capita personal income is selected,
the percentage changes to be used in setting 1993-94 appropriation
limit are:
Per Capita Personal Income · - ·
Fiscal P6rcentage change
Year (FY) over prior year
~ 1993-94 2.72
B. Following is an example using sample population changes and the
changes in California per capita personal income as growth factors
in computing a 1993-94 appropriations limit.*
1993-94:
Per Capita Change : 2.72 percent
Population Change = 1.85 percent
Per Capita converted to a ratio: 2.72 + 100 = 1.0272
100
Population converted to a ratio: 1.85 + 100 : 1.0185
100
Calculation of factor for FY 93-94: 1.0272 x 1,0185 = 1.0462
Conversion of the factor to a ratio eliminates minus numbers.
EXIt[B£'£ U
ENCLOSURE II
ANNUAL PERCENTAGE CHANGE IN POPULATION MINUS EXCLUSIONS* JANUARY l, )992 DATE PRINTED
TO JANUARY 1, 1993 AND TOTAL POPULATION JANUARY I, 1993. 04/26/93
POPULATION MINUS EXCLUSIONS
POPULATION
ANNUAL TOTAL
COUNTY PERCENT CHANGE POPULATION
CITY 1992 TO 1993 1-1-92 1-1-93 1-1-93
ORANGE
ANAHEIM 2.28 279,124 285,477 28~ 477
BREA 1.51 33,494 34,001 34,001
BUENA PARK 1.34 70,749 71,696 71,696
COSTA MESA 2.70 97,350 99,977 101,048
CYPRESS 1.74 44,172 44,942 44,942
DANA POINT 2.49 33,131 33,957 33,957
FOUNTAIN VALLEY 0.86 53,798 54,260 54,260
FULLERTON 1.89 117,305 119,527 119,527
GARDEN GROVE 1.21 147,914 149,700 149,700
HUNTINGTON BEACH 1.13 184,771 186,866 186,866
IRVINE 2.76 113,375 116,506 117,902
LAGUNA BEACH 1.q6 23,904 24,253 24,253
LAGUNA HILLS 2.02 24,500 24,994 24,994
LAGUNA NIGUEL 4.78 50,157 52,552 52,552
LA HABRA 1.64 52,320 53,177 53,177
LAKE FOREST 1.29 57,443 58,182 58,182
LA PALMA 0.35 15,580 15,635 15,635
LOS ALAMITOS 1.05 11,170 11,287 12,173
MISSION VIEJO 11.76 75,241 84,087 84,087
NEWPORT BEACH 1.15 68,005 68,784 68,784
ORANGE 1.65 114,374 116,259 116~259
PLACENTIA 3.13 41,788 43,096 43,096
SAN CLEMENTE 2.41 43.127 44,166 44,166
SAN JUAN CAPISTRANO , 1.77 27,419 27,904 27,904
SANTA ANA 1.27 304,523 308,379 308,379
SEAL BEACH 2.5,1 24,615 25,234 26,031
STANTON 2.0~ 31,336 31,978 31,978
,~TUSTIN 6.87 49,422 52,818 57,454
VILLA PARK 1.22 6,325 6,402 6,402
WESTMINSTER 1.52 79.855 81,072 81,072
YORBA LINDA 2.80 54,998 56,540 56,540
UNINCORPORATED 0.67 157,975 159,039 164,852
ORANGE COUNTY
2.15 2,489,~60 2,542,747 2,557,346
* EXCLUSIONS INCLUDE STATE MENTAL INSTITUTIONS, FEDERAL MILITARY BASE-S AND STATE
AND FEDERAL PRISONS.
PAGE 1