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RPVCCA_CC_SR_2012_06_19_E_Annual_Appropriation_LimitCITY OF MEMORANDUM RANCHO PALOS VERDES TO: FROM: DATE: SUBJECT: REVIEWED: Staff Coordinator: HONORABLE MAYOR &CITY COUNCIL MEMiS DENNIS McLEAN,DIRECTOR OF FINANCE & INFORMATION TECHNOLOGY JUNE 19,2012 ANNUAL APPROPRIATION LIMIT FOR FY12-13 CAROLYN LEHR,CITY MANAGER &- Linda Gan-Vanderlinde,Senior Accountant RECOMMENDATION: Adopt Resolution No.2012-establishing the City's Appropriation Limit for FY12-13. BACKGROUND: The Gann Initiative of 1979 amended the State Constitution to require cities to adopt an annual limit on the amount of tax revenue that can be appropriated for spending each fiscal year.The City follows statewide guidelines in preparing the Gann appropriation limit calculation in coordination with the adoption of the annual budget.The calculation of the appropriation limit for FY12-13 will be reviewed by the City's independent auditors in conjunction with the performance of the annual audit. The appropriation limit establishes a ceiling on the amount of tax revenue the City can receive and appropriate for spending each year.The appropriation limit is computed using a base year amount calculated for FY79-80.The base amount is then adjusted each year using inflationary and population growth statistics provided by the State Department of Finance.The appropriation limit calculated for FY12-13 is $23,434,071. Based upon the proposed budget,staff has determined that $19,123,734 of projected tax revenue is subject to the appropriation limit in FY12-13.As has historically been the case, the City has a very large margin between the projected tax revenue and the appropriation limit for FY12-13. E-1 RESOLUTION NO.2012- A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF RANCHO PALOS VERDES ESTABLISHING THE FISCAL YEAR 2012-2013 APPROPRIATION LIMIT FOR THE CITY OF RANCHO PALOS VERDES WHEREAS,the City of Rancho Palos Verdes has established its Appropriation Limit of $23,434,071 (Twenty-Three Million,Four-Hundred and Thirty-Four Thousand,Seventy One Dollars)for FY12-13;and WHEREAS,by a letter,dated May 2012,the California Department of Finance has provided the following factors relevant to the calculation of the Appropriation Limit for FY12-13: .California Per Capita Personal Income change: Plus 3.77%(+Three Point Seventy Seven Percent) City of Rancho Palos Verdes Population Adjustment: Plus 0.42%(+Zero Point Forty Two Percent) WHEREAS,the City Finance staff has calculated the Appropriation Limit for FY12-13 based upon the foregoing factors and the provisions of Article XIII B of the Constitution of the State of California.The working papers supporting the calculation are maintained in the files of the Finance department within the City. WHEREAS,the Appropriation Limit for the City of Rancho Palos Verdes establishes the ceiling for which proceeds from taxes can be appropriated during FY12-13. BE IT,THEREFORE,RESOLVED BY THE CITY COUNCIL OF THE CITY OF RANCHO PALOS VERDES: Section 1:The Appropriation Limit of the City of Rancho Palos Verdes is $23,434,071 (Twenty-Three Million,Four-Hundred and Thirty-Four Thousand,Seventy One Dollars)for FY12-13. Section 2:The Appropriation Limit of the City of Rancho Palos Verdes in the amount of $23,434,071 (Twenty-Three Million,Four-Hundred and Thirty-Four Thousand,Seventy One Dollars)exceeds the proceeds from taxes,calculated in the amount of $19,123,734 (Nineteen Million,One-Hundred and Twenty-Three Thousand,Seven Hundred and Thirty- Four Dollars)for FY12-13.Therefore,the City of Rancho Palos Verdes shall be in compliance with the provisions of Article XIII B of the Constitution of the State of California. Section 3:The City Clerk shall certify to the passage of this resolution. APPROVED AND ADOPTED THE 19th DAY OF JUNE 2012. E-2 MAYOR ATTEST: CITY CLERK State of California ) County of Los Angeles )ss City of Rancho Palos Verdes ) I,CARLA MOREALLE,City Clerk of The City of Rancho Palos Verdes,hereby certify that the above Resolution No.2012-was duly and regularly passed and adopted by the said City Council at a regular meeting thereof held on June 19,2012. CITY CLERK E-3