2023-048 Appropriations Limits for FY 2023-24RESOLUTION NO. 2023-48
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ENCINITAS
DETERMINING AND ADOPTING THE APPROPRIATIONS LIMIT
FOR FISCAL YEAR 2023-24 IN ACCORDANCE WITH
ARTICLE XIII-B OF THE CONSTITUTION OF THE STATE OF CALIFORNIA
WHEREAS, each year the City Council of the City of Encinitas is required under
Section 7910 of Chapter 1205 of the California State Statutes of 1980 to establish an
appropriations limit by resolution; and
WHEREAS, the City Council desires to make provision for a level of service
commensurate with the needs of the City.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of
Encinitas does hereby adopt the appropriations limit for Fiscal Year 2023-24 at
$147,420,890 as contained in Exhibit A to this resolution.
PASSED, APPROVED AND ADOPTED this 21st day of June 2023 by the City
Council of the City of Encinitas, State of California.
Tony Kranz, Mayor
ATTEST:
Kathy Hollywood, City Clerk
APPROVED AS TO FORM:
Tarquin Preziosi, City Attorney
DocuSign Envelope ID: 7D6ADB8B-27CC-46C7-8889-2316C21C51A5
CERTIFICATION: I, Kathy Hollywood, City Clerk of the City of Encinitas, California, do
hereby certify under penalty of perjury that the foregoing Resolution was duly adopted
at a regular meeting of the City Council on the 21st day of June 2023 by the following
vote:
AYES: Blackwell, Ehlers, Hinze, Kranz, Lyndes
NOES: None
ABSENT: None
ABSTAIN: None
Kathy Hollywood, City Clerk
DocuSign Envelope ID: 7D6ADB8B-27CC-46C7-8889-2316C21C51A5
City of Encinitas
Schedule of Annual Appropriations Limit
For Fiscal Year 2023-24
Prior Year Appropriations Limit
See Exhibit B for additional detail on Revised Limits
FY 2021-22 Resolution 2021-71
Adopted
129,123,149
138,760,849 FY 2022-23 Resolution 2022-62
A.Per Capita Cost of Living adjustment
B.Population adjustment
Change Factor (A x B)
Appropriations Limit for FY 2023-24
Increase over prior year
Appropriations Subject to Limitation
Proceeds of Taxes
Exclusions
Under (Over) Limit
Percent Under Limit
1.0444
0.9987
1.0430
$ 6,083,484
$ 89,237,200
(13,113,491)
48.4%
Exhibit A
Resolution 2023-48
Updated 6/20/2023
Revised
131,520,750
141,337,406
$ 147,420,890
$ 76,123,709
$ 71,297,181
Article XIIIB of the California Constitution, more commonly known as the Annual
Appropriations Limitation or "Gann Limit", specifies the amount of allowable revenue the
City of Encinitas can appropriate from the proceeds of taxes.
In accordance with Proposition 111 and SB 88 (Chapter 60-90) the Appropriations
Limitation is calculated utilizing a format based on the percentage of growth in California
Per Capita Income and County population.
The City's Appropriations Subject to the Limit are well below the approved Appropriations
Limit.
As part of the City's annual audit, an independent accounting firm reviews the calculations
for compliance.
DocuSign Envelope ID: 7D6ADB8B-27CC-46C7-8889-2316C21C51A5
Exhibit B
Resolution 2023-48
City of Encinitas
Schedule of Annual Appropriations Limit
For Fiscal Year 2023-24
Correcting a computational error.
FY 2021-22 Change Factor should be 1.0580, resulting in a increase $2.4M in FY22 and $2.6M in FY23.
Adopted
Reso 2021-71 Correction Revised
For Fiscal Year 2021-22 6/23/2021 + Needed =6/21/2023
Prior Year Appropriations Limit
FY 2020-21 adopted with Resolution 2020-55 $ 124,306,015
A. Per Capita Cost of Living adjustment 1.0573
B. Population adjustment 1.0007
Change Factor (A x B)1.0580 1.0388 1.0580
Appropriations Limit for FY 2021-22 129,129,088$ 2,391,661$ 131,520,750$
Adopted
Reso 2022-07 Correction Revised
For Fiscal Year 2022-23 6/15/2022 + Needed =6/21/2023
Prior Year Appropriations Limit
FY 2020-21 adopted with Resolution 2020-55 $ 129,123,149 131,520,750$
A. Per Capita Cost of Living adjustment 1.0755
B. Population adjustment 0.9992
Change Factor (A x B)1.0746 1.0746
Appropriations Limit for FY 2022-23 138,760,849$ 2,576,557$ 141,337,406$
DocuSign Envelope ID: 7D6ADB8B-27CC-46C7-8889-2316C21C51A5