HomeMy Public PortalAboutCity Council_Resolution No. 23-5678_Adopting the Annual Appropriations Limit for Fiscal Year 2023-24_6/23/2023_RegularRESOLUTION NO. 23-5678
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
TEMPLE CITY, CALIFORNIA ADOPTING THE ANNUAL
APPROPRIATIONS LIMIT FOR THE FISCAL YEAR (FY) 2023-
2024
WHEREAS, the voters of California in November, 1979 added Article XIIIB
(Proposition 4) to the State Constitution placing various limitations on the appropriations of
the State and local governments; and
WHEREAS, the voters of California in June, 1990 modified Article XIIIB by
approving Proposition 111 and SB 88 (Chapter 60/90) which revised the annual adjustment
factors to be applied to the 1986-87 Limit and each year thereafter; and
WHEREAS, the City of Temple City has calculated the Appropriations Limit by
adjusting the 1986-87 Limit for annual changes in the cost of living and population growth;
and
WHEREAS, the City of Temple City has complied with all the provisions of Article
XIIIB in determining the Appropriations Limit for FY 2023-2024 as provided in the
worksheets attached hereto as Exhibit 1.
NOW, THEREFORE, the City Council of the City of Temple City does resolve,
determine and order as follows:
SECTION 1. That the Appropriations Limit for FY 2023-2024 shall be $26,430,230,
with appropriations subject to the limit of $16,626,342, or $9,803,888 less than the limit.
SECTION 2. The City Clerk shall certify to the adoption of this resolution.
APPROVED AND ADOPTED this 23rd day of June, 2023.
ATTEST:
William Man, Mayor
APPROVED AS TO FORM:
Peggy Ktfo, City'Clerk Greg Murihy, City Attorney
Resolution No. 23-5678
Page 2 of 2
I hereby certify that the foregoing resolution, Resolution No. 23-5678, was duly
passed, approved and adopted by the City Council of the City of Temple City at a regular
meeting held on the 23rd day of June 2023, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Councilmember—Sternquist, Vizcarra, Yu, Chavez, Man
Councilmember — None
Councilmember — None
Councilmember -- None
Peggy Kuo, City Clerk
EXHIBIT 1, Page 1
ARTICLE XIII-B OF THE CALIFORNIA CONSTITUTION (GANN INITIATIVE)
Effective July 1, 1980, Proposition 4 (Gann) established a limit on the City's expenditures from tax
revenues based on 1978-79 appropriations. This limit is adjusted annually by the Consumer Price
Index and population changes. Non -Proceeds of Taxes (Fines and Forfeitures and User Fees) were
not subject to this limit.
In 1989-90 Proposition 111 was passed, which changed the base year to 1986-87 and allows cities
to adjust the limit annually by either the change in the California per capita income or the percentage
change in growth in total assessed valuation due to non residential construction. For population
changes, cities now have the option of using either the percentage increase of the City or the
percentage increase of the entire county. The law also allows for the exclusion from the limit of
"qualified capital outlay" which includes any appropriation for fixed assets costing over $100,000.
The 2023-2024 budget expenditures are well within the statutory limit.
It should be noted that future revenues exceeding the limitation require a return of the excess to the
taxpayers or a substantial portion of such excess will be forfeited for State uses.
COMPUTATION OF APPROPRIATIONS LIMIT
2023-2024 APPROPRIATIONS LIMIT
2022-23 limit
$25,445,490
Per Capita Income and City population change
factor applied to 2023-24 appropriations limit 1.0387
2022-2023 Appropriations Limit $26,430,230
APPROPRIATIONS SUBJECT TO LIMIT
Proceeds of Taxes $16,626,342
Less Exclusions:
Qualified Capital Outlay 0
Appropriations Subject to Limit $16,626,342
Appropriations Margin $9,803,888
EXHIBIT 1, Page 2
CALCULATION OF
PROCEEDS OF TAXES
Worksheet #1
Page 1 of 2
CITY:
FY:
REVENUE
TEMPLE CITY
2023-24
TAXES:
Property Tax
Sales & Use Tax / In Lieu Sales Tax
Business License Tax Revenue
Transient Occupancy Tax
Other Taxes: Real Estate
Prop. A f Prop. C
FROM STATE:
Motor Vehicle In Lieu / In Lieu VLF
State Cops Grant
Gasoline Tax
Used Oil
SB1
Other Grants
OTHER GOVERNMENTS
Community Development (CDBG)
SB821 Aid to Cities
Air Quality Improvement
Measure M
Measure R
Measure W
LOCAL
Special benefit assessments
Franchise fees
Franchise fees -In -lieu
Development fees -Sewer/Park/Public Arts
Fines, forfeitures, penalties/Traffic Safety
AB939 Revenues
AB939 Reimbursement
USER FEES
Building Permits
Parking Permits
Temporary Parking Permits
Encroachment Permits
Animal License
Vehicle Impound
Code Enforcement
Shared Maint./Facility Rental
Zoning & Plan Check
EV Charging
In -Lieu Sidewalks
In -Lieu Streets
SB1186 Fees
Recreation
PW Engineering
Funds Included: ALL
PROCEEDS NON -PROCEEDS
OF TAXES
4,208,325
2,390,805
58,825
150,000
1,917,305
Subtotal 8,725,260
5,839,095
Subtotal 5,839,095
738,900
651, 970
450,000
Subtotal 1,840,870
Subtotal
0
OF TAXES
189,275
189,275
165,000
1,036,365
0
903,055
50,000
2,154,420
210,000
0
46,000
256,000
1,856,835
560,000
327,540
65,000
575,000
170,385
3,800
3,558,560
1,052,795
80,285
170,000
236,545
37,020
15,520
69,080
51,105
927,010
13,000
12,000
4,600
6,000
435,025
38,075
TOTAL
4,208, 325
2,390, 805
189,275
58,825
150,000
1,917, 305
8,914,535
5,839,095
165,000
1,036,365
0
903,055
50,000
7,993,515
210,001
46,000
738,900
651,970
450,000
2,096,870
1,856,835
560,000
327,540
65,000
575,000
170,385
3,800
3,558,560
1,052,795
80,285
170,000
236,545
37,020
15,520
69,080
51,105
927,011
13,001
12,001
4,600
6,000
435,025
38,075
Subtotal
0
3,148, 060
3,148,060
EXHIBIT 1, Page 3
OTHER MISCELLANEOUS
Bus Pass Sales
Misc Sundry/Other Reimb
Rental Income
CRA and LILD Admin Reimb
Subtotal
REVENUE
SUB TOTAL (For Worksheet #3)
INTEREST EARNINGS
(From Worksheet #3)
TOTAL (Use For Worksheet #4)
0
2,000
90,000
42,540
24,300
158,840
PROCEEDS NON -PROCEEDS
OF TAXES
16,405,225
221,117
16,626, 342
OF TAXES
9,465,155
129,863
9,595,018
2,000
90,000
42,540
24,300
158,840
TOTAL
25, 870, 380
350,980
26,221,360
EXHIBIT 1, Page 4
INTEREST EARNINGS
PRODUCED BY TAXES
Worksheet #2
Page 1 of 1
CITY:
FY:
TEMPLE CITY
2023-24
A. Non -Interest Tax Proceeds
B. Minus Exclusions
C. Net Invested Taxes
D. Total Non -Interest
E. Tax Proceeds as Percent of Budget
F. Interest Earnings
G. Amount of Interest Earned from Taxes
H. Amount of Interest Earned from
Non -Taxes
AMOUNT SOURCE
16,405,225
0
16,405,225
25, 870, 380
63%
350,980
221,117
129,863
(Worksheet #2)
GF Capital Project
(A - 8)
(Worksheet #2)
(C I D)
(Budget or Actual)
(E*F)
F -G) plus any CRA Int,
Restricted CIP)
EXHIBIT 1, Page 5
APPROPRIATIONS SUBJECT
TO LIMITATION
Worksheet #3
Page 1 of 1
CITY:
FY:
TEMPLE CITY
2023-24
A. Proceeds of Taxes
B. Exclusions
C. Appropriations subject to Limitation
D. Current Year Limit
E. Over/(Under) Limit
CAPITAL PROJECTS
General Fund (MOE)
ARPA Funds
SB1
Measure M
Measure R
Measure W
ULD
*PROJECTS UNDER $100,000
Amount Source
16,626,342
16,626,342
26,430, 230
(9,803,888)
(Worksheet #2)
GF Capital Project
(A - B)
(Worksheet #6)
(C - D)
PROCEEDS NON -PROCEEDS
OF TAXES
210,000
2,321,535
1,781,005
858,585
5,171,125
0
OF TAXES
3,700,000
2,147,775
2,075,000
7,922,775
EXHIBIT 1, Page 6
APPROPRIATIONS LIMIT CALCULATION
Worksheet #4
Page 1 of 1
City
Population
2022-23:
1-1-22 36,010
1-1-23 35,813
A. LAST YEAR'S LIMIT
B. ADJUSTMENT FACTORS:
1. Population % (greater of City or County factor)
2. Inflation % (from State Finance or Assessor)
C. ANNUAL ADJUSTMENT Total Adjustment Factor
Percent
-0.55%
Amount
$25,445,490
0.9945
1.0444
1.0387
County
Population
9,826,563
9,753,247
Source
(Worksheet #5)
(C1 " C2)
D. OTHER ADJUSTMENTS: 984,740 (A * B)
Lost Responsibility (-)
Transfer to private (-)
Transfer to fees (-)
Assumed Responsibility (+)
E. TOTAL ADJUSTMENTS
0
Sub -total 984,740 (C + 0)
F. THIS YEAR'S LIMIT $26,430,230 (A + E)
Percent
-0.75%