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Home My WebLink AboutMINUTES - 08281990 - 1.71 1-071 THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY , CALIFORNIA 1990 Adopted this Order on Augupt 28, by the following vote : AYES : SuperviForF PowerF , TorlakFon, Fanden NOES : None ABSENT : SuperviForF Schroder, McPeak ABSTAIN : None ------------------ ------ ------ ---- ------ -- -- ------------------------ ---------------- --- --- ---------- ---------------------- -------------- SUBJECT : Appropriations Limits for RESOLUTION NO. 90/578 1990-91 WHEREAS , Section 7910 of the Government Code requires that each year the governing body of each local jurisdiction shall establish an appropriations limit for such jurisdiction pursuant to Article XIII-B ; and WHEREAS , the County Auditor-Controller has prepared the attached reports and accompanying schedules designated Exhibit A , B and C , regarding proposed General County , County Special District and County Service Area appropriations limits for fiscal year 1990-91 ; and WHEREAS , the County Auditor-Controller has indicated that these calculations were prepared without final legislative defi - nition and assessed valuation information and that these may be available at a later date which may result in changes to these amounts ; THEREFORE , BE IT BY THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY RESOLVED THAT the appropriations limits for County , County Special Districts and County Service Area for fiscal year 1990-91 shall be as shown on the attached exhibits with the understanding that further changes to these amounts may be made at later date . I hereby certify that this is a true and correct copy of an action taken and entered on the minutes of the Board of Supervisors on the datg shown. ATTMTED: -26-1 •&dAl 12 P,, /9 io PHIL BATCHE OR,Clerk of the Board of Supervisors and County Administrator Deputy Orig . Dept . County Auditor-Controller County Administrator RESOLUTION NO.. 90/578 So z ?c;Fm Pt;f no h;r.!n b.zr. r-:z3 an7ac nc .Aviall s:.�a c.;f no, .Ialvl:,u?to brtaw o .LF:iTBBTTA brcnC oft to aillu'D A3JBKOTA8 JIHq r�fcaf�ritrbA t;ravoC,bnn xro:ivasqu2 to VO Office o f EXHIBIT A COUNTY AUDTTOR-CONTROLT.I:R Contra Costa County Martinez, Cal-ifornia July 12 , 1990 TO: Kerry Harms-Taylor, Assistant County Administrator-Finance FROM: Donald L. Gouchet, Auditor-Controller By: Kenneth J. Corcoran, Principal Accountant SUBJECT: 1990-91 Appropriations Limit This responds to your recent inquiry about the County' s '90-91 Appropriations Limit under Prop. 111 . As Don mentioned to you, I have been involved with a state-wide committee that is dealing with some of the imple- mentation issues. This committee is identifying where implementing/clarifying legislation is required and will be re-writing a procedural manual for counties. As you know, Prop. 111 allows several options for computing annual change factors for population and CPI retroactive to the 1986-87 FY. These options and the current availability of the necessary information are: CPI FACTORS -- COUNTY MAY CHOOSE EITHER: 1 . Change in California Per Capita Personal Income -- we currently have this information. 2. The percentage change in the local assessment roll which is attributable to non-residential new construction. This is a major problem area. First, in computing the percentage change, there is considerable debate over what the numerator and denominator should be. Second, there is debate over what the "local assessment roll " is -- i .e. does it include utilities , etc? Third, is partially completed new construction includable? And finally, does the Assessor have the required data back to 19£36-£37? Our Assessor has indicated, as have most other County Assessors, that the data is not readily available. Lack of this data would affect: not only the County, but also all our cities who also have the option of using this change factor. I understand that CSAC (Dan Wall ) is working with the County Assessor' s Association to come up with a workable solution. POPULATION FACTORS -- COUNTY MAY CHOOSE EITHER: 1 . Change in population in the whole County -- we have this information. 2. Change in population within the incorporated areas -- we have this informa- tion. 3. Change in our County population plus the changes in all contiguous counties (i .e. Solano, Sonoma, Marin, San Francisco, Alameda , San Joaquin, Sacramento) -- we do not have this information currently although we expect: the State Department of Finance will he forwarding it: to us shortly. -2- Kerry Harms-Taylor, Assistant County Administrator July 12, 1990 1990-91 Appropriations Limit Because of the uncertainties surrounding some of the change factors noted above, we have not been able to determine the most advantageous factors for our County and to calculate the Appropriations Limit with those factors. However, we can make some projections using CPI Factor #1 and either Population Factor #1 or #2 (whichever is most advantageous in a particular year) . . 1986-87 Base Year limit as adopted by $175,792,151 Board of Supervisors Change Factors for 1987-88(1 ) 1 .0573 1988-89( 1 ) 1 .0746 1989-90(2) 1 .0807 1990-91 (2) 1 .0750 Gross Appropriations Limit, 1990-91 $232,037,493 Less: Trial Court Funding (Transfer of Limit to State) (10,000,000) Adjusted Appropriation Limit, 1990-91 $222,037,493 (1 ) Used CPI Factor #1 and Population Factor #2 (2) Used CPI Factor #1 and Population Factor #1 Under Prop. 4 guidelines we had calculated the '90-91 Appropriations Limit to be $217,618.649. Also, Prop. III made some changes in the, oi.her side of the equation, i .e. appropriations subject to the limit. For example, appropriations for capital outlay/fixed assets with a value of $100,000+ and a 10+ year life are not subject to the Prop. 111 Limit. We have not identified the appropriations related to these excludable items ; however, it is safe to say that at least $10-15M in appropriations are excludable. In summary, under the Prop. 4 guidelines we calculated the spread between our 1990-91 Limit and appropriations subject to the Limit to be about $11 .5M. Under Prop. 111 this spread will increase by at least $4.5M due to the change factors and another $10-15M due to the capital exclusions. Call me at 2246 if you have any questions. KJC:mp Office of COUNTY AUDITOR-CONTROLLER EXHIBIT B Contra Costa County Martinez, California . "July 12, 1990 TO: Administrator FROM: Donald L. Douchet., Aud icor-Controller By: Sam Kimoto, Deputy Country Audi SUBJECT: Appropriations Limit for 1990-91 The attached schedule is our initial calculation of the 1990-91 appropriations limit for those special districts that are required to estab- lish such limits. Proposition 111 was approved by the voters at the election of June 5, 1990 and has been in effect since July 1 , 1990. This proposition made changes in how the appropriations limit operates and how the limits are to be calculated. Some of these changes require legislative definition which have not been acted on. Also, certain assessed valuations information are not available as yet. With these conditions we have made the initial calcu- lations. Please note that as legislative definitions are received and assessed valuations information are available, we will change and update these amounts as needed. Most likely any changes would result in increased limits but we cannot guarantee that. SK:dh cc: County Assessor County Counsel 17, ( In i tial Calculations) 1990-91 Agencies Appropriations Limit Bethel Island Fire 7089500 Byron Fire 599,500 Contra Costa Fire 43,549,508 Crockett-Carquinez Fire 763,000 East Diablo Fire 1 ,625,205 Moraga Fire 3,297,733 Oakley Fire 7637000 Orinda Fire 3,256,650 Pinole Fire 798,202 Riverview Fire 8,791 ,179 Tassajara Fire 3811500 West County Fire 2,877,856 Service Area M-I 70,350 Service Area M-8 473,627 Service Area M-17 142,028 Service Area M-20 85,245 Service Area RD-4 6,596 Flood Control Zone 1 172,998 Flood Control Zone 7 959,505 Drainage A 13 219,454 Drainage A 10 226,479 Storm Drainage Zone 16 248,591 Service Area .R-4 30,475 Service Area P-5 300,113 Service Area L-100 1 ,135,908 Service Area R-7A 327,000 Service Area R-7B 327,000 t` Office of EXHIBIT C COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, California August 1 , 1990 TO: Administrator ) 7 FROM: Donald L. Bouchet, Auditor-Control/l By: Sam Kimoto, Deputy County 'A✓1 or SUBJECT: Appropriations Limit for 1990-91; On July 12, 1990, we provided our initial calculation of the 1990- 91 appropriations limit for county special districts. We have discovered that the below named agencies should be added and corrected as indicated. Please make the changes. (Initial Calculation) 1990-91 Agencies Appropriations Limit Service Area M-16 9,353 Service Area M-20 33,251 Service Area L-100 1 ,135,637 SK:dh