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94-111 RESOLUTION NO. 94R-111 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ANAHEIM, CALIFORNIA, ADOPTING THE ANNUAL APPROPRIATIONS LIMIT FOR THE FISCAL YEAR 1994/95. 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 1994/95 is calculated by adjusting the 1993/94 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 1994/95 be established in the amount of $364,157,180.00. 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 1994/95 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 1994/95 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 2L~% day of June , 1994. MAYOR~ITY OF~~~ANEIM ATTEST: CITY CLERK OF THE CITY OF ANAHEIM 2003.1\EEGAN\May 31, 1994 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 tile foregoing Resolution No. 94R-111 was introduced and adopted at a regular meeting provided by law, of the Anaheim City Council held on the 21st day of June, 1994, by the following vote of the members thereof: AYES: COUNCIL MEMBERS: Feldhaus, Simpson, Pickler, Hunter, 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. 94R-111 on the 22nd day of June, 1994. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Anaheim this 22nd day of June, 1994. 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. 94R-111 was duly passed and adopted by the City Council of the City of Anaheim on June 21, 1994. CITY CLERK OF THE CITY OF ANAHEIM EXHIBIT B 1994/95 APPROPRIATIONS LIMIT ADJUSTMENT FACTORS POPULATION - Selected Factor: City Population Growth Population count provided by the State Finance Department 290,712 Population percent change pursuant to Sections 2227 and 2228 of the Revenue and Taxation Code 1.83% CHANGE IN COST OF LIVING - Selected Factor: California Per Capita Personal Income Growth 0.71% POPULATION AND PRICE FACTOR CONVERTED TO AN ADRJSTMENT FACTOR A) Population - City, Converted to a factor 1.0183 B) Cost of Living - Calif. Per Cap Income 0.71%, Converted to a factor 1.0071 Ratio of change: A X B = 1.0255 EXHIBIT C 1994/95 APPROPRIATIONS LIMIT APPROPRIATIONS SUBJECT TO LIMIT CALCULATION Totals Total All City Revenues $625,621,260 Reduce by Non-Proceeds of Taxes 492,914,232 $132,707,028 Add User Fee Revenues in Excess of Cost 0 132,707,028 Add User Fees in Replacement of Taxes 3,920,140 136,627,168 Subtract Revenues Supporting Federal Mandates (FLSA) 157,004 136,470,164 Subtract Qualified Capital Projects 8,181,167 128,288,997 Subtract Debt Service Appropriations 754,372 $127,534,625 Total All Expenditure Appropriations $625,621,260 Reduce by Non-Proceeds of Taxes 492,914,232 $132,707,028 Subtract Debt Service Appropriations 754,372 131,952,656 Subtract Revenues Supporting Federal Mandates (FLSA) 157,004 131,795,652 Subtract Qualified Capital Project Expenditures 8,181,167 123,614,485 Add User Fees in Excess of Costs 0 123,614,485 Add Expenditures for Functions Formerly Tax Supported 3,920,140 $127,534,625 EXHIBIT D 1994/95 APPROPRIATIONS LIMIT PROCEEDS OF TAXES CALCULATION PROCEEDS NON-PROCEEDS OF TAXES OF TAXES TOTAL Taxes $106,065,003 $106,065,003 State Subventions 8,612,472 $,612,472 Service Charges 3,135,553 47,703,588 50,839,141 Permit Fees 4,923,797 4,923,797 Fines and Forfeitures 1,583,731 1,583,731 Rentals 40,995,002 40,995,002 Sales 10,599,000 281,948,779 292,547,779 Refunds and Reimbursements 8,519,348 8,519,348 Internal Service Charges 79,996,721 79,996,721 Federal and County Subventions 6,931,591 6,931,591 Contributions 3,578,878 3,578,87._~8 Subtotal $128,412,028 $476,181,435 $604,593,463 Interest 4,295,000 16,732,797 21,027,797 Total All City Revenues $132,707,028 $492,914,232 $625,621,260 Use of (Contribution to) Fund Balances 28,634,098 Mello-Roos CFDs (Separate Limits) 10,019,696 Redevelopment Agency 41,035,090 Housing Authority 32,499,297 Grand Total 737,809,441 SALES 141,901 TAX~S 4,0OO SALES TA3~S 51,000 6,to~.o~l 20,000 TEXT O1" GANN SI'RNblN(;-I,IMITATION INITIATIVI". EXHIBIT F LIMITATION OF GOVERNMENT APPROPRIATIONS. INrFIATIVE CONSTITUTIONAl° AMENDMENT. E~tablishns and defin(~,'; anntml appropri.tion lirails on state alld governmental entities based on annual appropriations I'or prior fiseul 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 fiscal years next tottowing year excess created. With exceptions, provides for reimbursement of local governments for new programs or higher level of services mandated by state. Financial Impact: lndeterminable. 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 o[ living and population exe~13t as otherwise provided in this Article. See. 2. Revenues received by any entity of government in excess of that amount which is appropriated by such entity in compliance with this Article during the fLseal 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 [or any fiscal year pursuant to See. ! 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 the appropriations timit of the transfarce entity shall be increased by such reasonable amount as the said entities shall mutually agree and the appropriations limit of the trunsferor 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 o[ services is transferred, in whole or in part, from other revemm.~ of un entity of government, to regulatory licenses, user eharges or user tees, then for the year of such transfer the appropriations limit of such entity of government shall be decreased accordingly. (e) Ill tile event o[ an emergency, the appropriation limit may be exceeded provided thut tile appropriution limits in the I'ollowing three yeurs are reduced accordingly to prevent all aggregate increase in appropriations resulting from the emergency. See. 4. The appropriations limit imposed on any new or existing entity of government by this Article muy be e.~t~blished or changed by the electors of such entily, subject to u.d in e(mformity witit eonstitutionnl and statutory voting requirements. The durution nf uny such ehunge ~hull I)e as determilled by said electors, but shall in no event exceed four years from the most recent vote of said eleetor~ creating or continuing such change. [of 3 unem~l~yme~t, reserve. retirement, 5inki,lg ~,nd, tr~t. or ~mli~r f~,~d~ u~ H ~hal[ ~er:m reasonable and proper. Contributions to R~ty such fu~. tn th~ e~tent t)mt suoh contributions are derived from the pro~eeds Of [axe~, shalt for purpo~R of thi~ Article eons:'it.te appropri~tion~ ~uhject to litnit~l~,~, h, lhc ye~r o~ e(~t~lrim~tion. Ncith~:r wlti',druwa~, itor transfers betwee~ or amop.~ ~lJ(~h ([11t{l~, ~huli for purposes of ti.s Article e,mstil~te appropriations subject t~, hmih,[io.. See. 6. Whelmvet the begisleture ~r any ~late age~my ma~dotes a new ptoRr~m or hi~her level o~ service on ~n~' local [0vernmenl, the state ~h~11 provide ~ subvention ~[mds [o reimburse suel, local ~ovcrnment for li~o costs of such program or increased level (,f served=e, except that the [,egisl~ture meV, bul need not, pro, vide such ~ubvention fun~ for the ~ollowin[ (a) Le~isl.tive mandate~ requc~ted by tl~e I.~cel 8~eney .~feeted; (b) 'Cegisl~tion defining a new erim~ or changing an existing de~initinn of a crime; or (e) I.egis].tive m~nd. tes enacted prior Io ~anuary 1, 1975, or executive order~ or ~egul.tio~s initially impleme~ti~g iegisl~tion en~eted prior to 3anuary ], 1975. S~e. ~. Hotbin~ in this Article shah be construed to impair ~he ablility of the or o( ~ny local government to meet its obligatio~ wi~h respect to existin~ or rutare bonded indebtedness. S~c. 8. As .sad in this Article and except as ~the~wise expre~ly p~ovided he~eim (a) "~ppr~riation~ subject to hmitation" of the state shall mean any authorization to ex~nd during a ~iseal year the proeee~ o~ taxes levied by o~ fo~ the state, exclusive of state subventions far the ~e ~i~d operation of total ~ove~nment (othe~ than subventio~ts m~de pursuant to ~etion 6 ~f this Article) and ~u~the~ exel~ive re~un~ o( taxes, ~nefit payments from ~etirement~ unemployment i~u~anee and disability ir, suranee fun~; (b) "Appropriatio~ subject to limitation" of an entity of local government slml; mean any authorization [o ex~nd du~ing a fiscal yea~ the p~oeeeds of taxes levied hy or f~r that entity and the pro~eeds o~ state subventions to that entity (othe~ subventions made pursuant to Section 6 o~ this Article) exclusive of re~unds of taxes; (e) "Procee~ o~ taxes" shall include, but not be ~est~icted to, all tax revenues end the proeee~ to an entity o~ government, trom (i) ~egulatory licenses, use~ charles, and user ~ee~ to the exte~lt that such proeee~]~ exceed the costs reasonably borne by such entity in p~oviding the regulation, product, o~ servioe, and (ii) the investment o~ tax ~ewnues. With respect to any local ~overnment, "proceeds ~ taxes" shall inciu,te ~bve~;ti~l~ rceeived [rom the ~tute, outer thun pu~m~H roSeorion6 e~thi~ Article, with rc~pect to the state, proceeds o~ [ax~ shall exclude such ~ubve~ltion~; ~d) "l.oeal g(~w~rmne~[,~ sh~11 me~t~ any qity,.eo~nty, city end cottory, distr~ct, ~[me~l district. autl~rity~ or otlmr p~litic,~l ~ubdivision o[ or withut the state; (~:) "Co~t ~)1' living" ~hull mann Ih~ ~ons~mter Price Index [or thc United States aS repoctud hy the. UfoitcH St~lte~ I)el)~rtme.t ~ I~ab~, or successor uge~ey or the b~ited ~tutes (;over~m~efH; proviHeC, however, I[1~[ for purposes of ~ctiOll l~ the eh~mge it, cost of livil~g fr~m~ the preee(ling yeur slmll in ~o evc~t exceed the ehm~ge in (:ali[or~ia ~r eupi[~ per~o.ul income from ~*lid pr~'~'edu~g y~r; (1') "l'ol)ulation"of any entity o1' K~v('r~,~vnl, otl~(.r [hul~ u ~(.hool~hstr~et, ~h~HI be doletrained by a metho~l prescribed by [l~e I,cE~hH~,rc., i~,'ov~(led thai such determination shall be revised, ~ts ne('e~s~ry, Io rutItel lhu J)('rlil(Jl(t C'eIISJIS ('un(lueted by the'Uniled ~tate~ I)eparhnenl of {'oremerge, or su(,c~.~ur ~,'~ey ()r the United SJate~ (;overnmcnt. 'l~he i~pulation of Hny ~,hool (1i~lriel shldl h(, ~t~(.h heho(~l di~trlet'~ liverlieu daily attendartec as determined by a ~ethod prescribed I~y tl~c I,u~i51ature~ (~) "Debt service" shall mean upprol)ri~tion~ required to puy the eo~t of interest and redemption ehar~es, ineludin~ the fundinE of any reserve or sinking fund required in connection therewith, on indebtedness existing or legally authorized as of January I~ 1979 or on ~nded indebtedness thereafter approved aeeordin~ to law by a vote of tl~e electors of the issuing entity voting in an election for such pur~se. (h) The "appropriations limit" of each entity of government ~or each fiscal year shall be Umt 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 1978-79 shall be the total of the appropriatio~ subject to limitation of such entity for that fiscal year. For fisca] year 1978-79, state subventions to local governments, exclusive of federal grants, shaU be deemed to have been derived from the procee~ of state taxes. (i) Except as otherwise provided in Seerion 5, "appropriatio~ subject to limitation" shall not includc local agency loan fun~ or indebtedne~ fun~, investment (or authorizatio~ to invest) funds of the state, or of an entity of local government in accounts at ba~tks or ~vings and loan associatio~ or in liquid securities. Sec. 9. "Appropriatio~ subject to limitation" for each entity of government shall not include: (a) Dcbt service. (b) Appropriations required for pur~ses of complying with mandates of the courts or the federal government which, without discretion, require an ex~nditure for additional services or which unavoidably make the providing of existiag services more costly. (c) Appropriations of any special district which existed on January 1, 1978, and which did not as of the 1977-78 fiscal yeac levy an ad valorem tax on pro~rty in excess o~ 12~ cents ~r $100 of as5e~ed value; or the appropriatio~ of any special district U)cn existing or thereafter created by a vote of the ~ople, which is totally funded by other than U~e proceeds of taxes. Sec. 1O. 'l'l~is Article shall be ~ffectivc commentcrag with U~e first day of the fiscal year following i[5 adoption. Sec. II. I~ uny ~pl)ropriutiO~ talcgory shall be added to or removed from appr()priali(~ns subject ~() limit~,tio~t, p{~rsuan{ to final judgment of any court of competent j~risdiction a~d any upl~al therefrom, the ~pproffri~tions limit shall be adjusted accordingly. I~ ~ny ~celion, i),rt, clause oc phrase in this Article is for any reason held invalid or unco~t~t~utio~ml, the reinair,inK ~rtions of (Iris Article shall not be affected but sh:dl remain i~t f~11 f~ccc ~nd effect. 3of 3 ~TATE OF,'CALIFORNIA EXHIBIT G PETE WlL~ON, I~o~mo~ DEPARTMENT OF FINANCE {~ 915 L ~TREET SACRAMENTO, CA 95814-4998 May 2, 1994 PRICE AND POPULATION DATA FOR LOCAL 4URISDICTIONS 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 Department of 'Finance is mandated to provide the population and California per capita personal income change data for local jurisdictions to calculate their appropriation limits. The 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 1994-95 appropriation limit. Enclosure I provides 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 1994-95 limit is included. Enclosure II provides the population percentage 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 pursuant to Sections 2227 and 2228 of the Revenue and Taxation Code and are calculated as of January 1, 1994. Section 2227 specifies that state 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. Page 1 of 4 EXHIBIT G ~ May 2, 1994 Page 2 Article XIII B, Section 9(c) states that special districts in existence on January 1, 1978, which levied a tax of 12-]/2 cents or less per $100 assessed value on property within 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 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, 1994. 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 Research Unit at (916) 322-4651. Sincerely, RUSSELL S. GOULD Director Enclosures Page 2 of 4 EXHIBIT 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 1994-95 appropriation limit are: Per Capita Personal Income Fiscal Percentage change ~ Year (FY) over prior year 1994-95 0.71 B. Following is an example using sample population changes and the changes in California per capita personal income as growth factors in computing a 1994-95 appropriations limit.* 1994-95: Per Capita Chan9e = 0.71 percent Population Change ~ 1.43 percent Per Capita converted to a ratio: 0.71 + 100 = 1.0071 100 Population converted to a ratio: 1.43 + 100 ~ 1.0143 IO0 Calculation of factor for FY 94-95: 1.0071 x 1.0143 = 1.0215 * Conversion of the factor to a ratio eliminates minus numbers. Page 3 of 4 EXHIBIT G ENCLOSURE II ANNUAL PERCENTAGE CHANGE IN POPULATION MINUS EXCLUSIONS* JANUARY 1, 1993 DATE PRINTED TO JANUARY 1, 1994 AND TOTAL POPULATION JANUARY 1, 1994. 04/28/94 POPULATION MINUS EXCLUSIONS I POPULATION ANNUAL I TOTAL COUNTY PERCENT CHANCEl POPULATION CITY 1993 TO 1994 I 1-1-93 1-1-94 1-1-94 ORANGE ~ ANAHEIM 1.83 285,479 290,712 290,712 BREA 1.72 34,001 34,587 34,587 BUENA PARK 1.68 71,697 72,898 72,898 COSTA MESA 1.37 99,978 101,345 102,360 CYPRESS 2.34 44 942 45,993 45,993 DANA POINT 2.56 33 958 34,827 34,827 FOUNTAIN VALLEY 1.31 54 260 54,971 54,971 FULLERTON 1.61 119527 121,456 121,456 GARDEN GROVE 1.47 149.615 151,807 151,807 HUNTINGTON BEACH 1.23 186.867 189,159 189,159 IRVINE 2.81 116~507 119,780 121,173 LAGUNA BEACH -1.27 24,253 23,944 23,944 LAGUNA HILLS 1.47 24,957 25,325 25,325 LAGUNA NIGUEL 2.91 52,552 54,082 54,082 LA HABRA '1.79 53,177 54,130 54,130 LAKE FOREST 0.54 58,182 58,498 58,498 LA PALMA 0.30 15,635 15,682 15,682 LOS ALAMITOS 0.71 11,287 11,367 12,15i ~"~ MISSION VIEJO 2.46 84,088 86,154 86,154 NEWPORT BEACH 0.75 68,784 69,301 69,301 ORANGE 1.46 116,259 117,956 117,956 PLACENTIA 2.29 43,096 44,082 44,082 SAN CLEMENTE 2.00 44.,166 45,049 45,049 SAN JUAN CAPISTRANO 1.44 27,904 28,306 28,306 SANTA ANA 0.66 308,384 310,417 310,417 SEAL BEACH 0.73 25,234 25,418 26,053 STANTON 0.78 31,978 32,229 32,229 TUSTIN 4.15 52,818 55,012 59,751 VILLA PARK 0.42 6,402 6,429 6,429 WESTMINSTER 0.43 81,249 81,601 81,601 YORBA LINDA 1.47 56,540 57,369 57,369 UNINCORPORATED 3.50 156,676 162,165 168,059 ORANGE COUNTY 1.64 2,540,452 2,582~051 2,596,511 * EXCLUSIONS INCLUDE STATE MENTAL INSTITUTIONS, FEDERAL MILITARY BASES AND STATE AND FEDERAL PRISONS. 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