To: Board of Supervisors
From: Auditor-Controller
Agenda Section: Consent
Vote Requirement: Majority
SUBJECT:
title
Fiscal Year 2023-2024 Appropriations Limit
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RECOMMENDATION(S):
Recommendation
That the Board of Supervisors:
1. Adopt the attached resolution establishing the fiscal year 2023-2024 appropriations limit for the County of Humboldt;
2. Adopt the attached resolution establishing the fiscal year 2023-2024 appropriations limit for various special districts governed by the Humboldt County Board of Supervisors; and
3. Direct the Clerk of the Board to return fully executed certified copies of the attached resolutions to the Humboldt County Auditor-Controller's Office.
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SOURCE OF FUNDING:
All county funds
DISCUSSION:
On November 6, 1979, voters approved the Gann Spending Limitation (Proposition 4), which established Article XIII-B of the State Constitution. Article XIII-B sets limits on the amount of tax revenues the state and local governments can appropriate within a given fiscal year. The Gann Limit does not apply to the entire County of Humboldt budget. The limit only applies to appropriations from proceeds of taxes from both the general fund and special funds of government entities, which includes: (1) property, sales, transient occupancy and other tax revenues; (2) interest earnings on invested tax revenues; and (3) any revenues collected by a regulatory license fee or user charges in excess of the amount needed to cover the cost of providing that regulation, product or service. Further refined by Propositions 98 and 99 in 1988, and Proposition 111 in 1990, Article XIII-B provides that appropriation limits are to be established annually by each governmental entity in accordance with the constitutional amendments and enabling state legislation. Per Proposition 111, current appropriation limits are generally based upon actual revenue appropriations during the initial base year of fiscal year 1986-1987, and adjusted annually...
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