2018-27 RESOLUTION NO. 2018-27
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
GRAND TERRACE, CALIFORNIA, ESTABLISHING THE
APPROPRIATIONS LIMIT FOR FISCAL YEAR 2018-19
WHEREAS, Article XI11B of the California Constitution and Section 7910 of the
California Government Code require that each year the City of Grand Terrace shall by
resolution, establish an Appropriations Limit for the fiscal year; and
WHEREAS, the City Council has prepared a Proposed Budget for Fiscal Year
2018-19, a copy of which is on file in the Office of the City Clerk and available for public
inspection, and
WHEREAS, the said Proposed Budget contains the estimates of the services,
activities and projects comprising the budget, and contains expenditure requirements and
the resources available to the City; and
WHEREAS, the City's Finance Department has prepared calculations and
documentation required for and to be used in the determination of certain matters and for
the establishment of an Appropriations Limit for the City for Fiscal Year 2018-19; and
WHEREAS, the City Council has considered pertinent data such as price and
population factors and made such determinations as may be required by law, and has
adopted this Resolution as a regularly scheduled meeting of the City Council: and
WHEREAS, the Appropriations Limit for the City of Grand Terrace for Fiscal Year
2018-19 is hereby established at$13,993,395 and the total annual appropriations subject
to such limitation for Fiscal Year 2018-19 are determined to be $4,026,293.
NOW, THEREFORE,THE CITY COUNCIL OF THE CITY OF GRAND TERRACE,
CALIFORNIA, DOES HEREBY RESOLVE AS FOLLOWS:
1. That $13,993,395 is hereby established as the Appropriations Limit for the City of
Grand Terrace for Fiscal Year 2018-19.
2. The City Council hereby adopts the findings and methods of calculation set forth
in Exhibit A (Appropriations Limit Calculation) and Exhibit B (Proceeds of Tax
Calculation).
3. The City of Grand Terrace reserves the right to revise the factors associated with
the calculation of the limit established pursuant to Article XI11B of the California
Constitution if such changes or revisions would result in a more advantageous
Appropriations Limit in the future.
2018-27 CC Reso Page 1 of 2 June 26, 2018
BE IT FURTHER RESOLVED that this Resolution shall take effect immediately up
the date of its adoption.
PASSED, APPROVED AND ADOPTED by the City Council of the City of Grand
Terrace at a regular meeting held on the 26th day of June 2018.
D cN e, Mayor
ATTEST:
r
Debra L. Thomas, City Clerk
APPROVED AS TO FORM:
Richard L. Adams, II
City Attorney
2018-27 CC Reso Page 2 of 2 June 26, 2018
EXHIBIT A
CITY OF GRAND TERRACE
APPROPRIATIONS(GANN) LIMIT CALCULATION
FISCAL YEAR 2018-19
APPROPRIATIONS SUBJECT TO THE LIMIT
FY 2018-19 Total Revenue" $ 7,308,864
Less Non-Proceeds of Tax 3,282,571
A) Total Appropriations Subject to the Limit $ 4,026,293
APPROPRIATIONS LIMIT
B) FY 2017-18 Appropriations Limit 13,376,728
C) Change Factor" % Increase Factor
Cost of Living Adjustment 3.67 1.0367
Population Adjustment 0.91 1.0091
Change Factor(1.0369 x 1.0116) 1.0461
D) Increase(decrease)in Appropriations Limit $ 616,667
E) FY 2018-19 Appropriations Limit(B x C) $ 13,993,395
REMAINING APPROPRIATIONS CAPACITY (E-A) $ 9,967,102
Remaining Capacity as Percent of the FY 2018-19
Appropriations Limit 71.23%
"Revenues are based on FY 2018-19 Proposed Budget(all City funds excluding Successor Agency).
State Department of Finance
Percent of Change in California Per Capita Income
Percent of Change in County of San Bernardino Population
EXHIBIT B
CITY OF GRAND TERRACE
APPROPRIATIONS(GANN) LIMIT
PROCEEDS OF TAX CALCULATION
FISCAL YEAR 2018-19
BUDGETED BUDGETED
PROCEEDS NON-PROCEEDS TOTAL
REVENUE SOURCE OF TAX OF TAX REVENUE
TAXES
Property Tax(1) $ 3,149,440 $ 3,149,440
Sales Tax(2) 770,000 770,000
Business License Tax 91,000 91,000
FEES
Franchise Fees $ 524,300 524,300
Building Fees 127,000 127,000
Planning Fees 164,000 164,000
Other Permits/Fees 504,888 504,888
Intergovernmental 415,660 415,660
Use of Money& Property 323,000 323,000
Child Care Fees - -
Gas Tax/Highway User Fees 519,800 519,800
Measure"I"Transportation 193,000 193.000
SLESF(AB 3229 COPS) 100,050 100.050
CDBG 47,876 47,876
Other 165,800 165,800
OPERATING BUDGET SUBTOTAL $ 4,010,440 $ 3,085,374 $ 7,095,814
%of Total 56.52% 43.48% 100.001 e
Interest Allocation (3) 15,853 12,197 28,050
CAPITAL PROJECT FUNDING
Gas Tax/Measure"I"Transfers 185,000 185,000
State Grants - -
Bond Proceeds - -
CAPITAL PROJECT SUBTOTAL $ - $ 185,000 $ 185,000
TOTAL $ 4,026,293 $ 3,282,571 $ 7,308,864
Revenues are based on FY 2018-19 Proposed Budget(all City funds excluding Successor Agency).
Notes:
(1) Includes Property Tax In-Lieu of Vehicle License Fees&RPTTF Residual Receipts
(2) Includes Property Tax In-Lieu of Sales Tax
(3) Based on percentage of Tax/Non-Tax Proceeds
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DEPARTMENT OF EomUNo G. BROWN JR. - GOVERNOR
F1 N AN G E DTATC CAPITOL■ROOM 1 145■IMACNAMCNTC CA■9601 a-A99ft M www.00r.CA.00V
01-r10E OF Ta1E DIRECTOR
May 2018
Dear Fiscal Officer:
Subject: Price Factor and Population Information
Appropriations Limit
California Revenue and Taxation Code section 2227 requires the Department of Finance to
transmit an estimate of the percentage change in population to local governments. Each local
jurisdiction must use their percentage change in population factor for January 1, 2018, in
conjunction with a change in the cost of living, or price factor, to calculate their appropriations limit
for fiscal year 2018-19. Attachment A provides the change in California's per capita personal
income and an example for utilizing the price factor and population percentage change factor to
calculate the 2018-19 appropriations limit. Attachment B provides the city and unincorporated
county population percentage change. Attachment C. provides the population percentage change
for counties and their summed incorporated areas. The population percentage change data
excludes federal and state institutionalized populations and military populations.
Population Percent Change for Special Districts
Some special districts must establish an annual appropriations limit. California Revenue and
Taxation Code section 2228 provides additional information regarding the appropriations limit.
Article XIII B, section 9(C) of the California Constitution exempts certain special districts from the
appropriations limit calculation mandate. The code section and the California Constitution can be
accessed at the following website:httg:llleginfo.legislature.ca.govlfaces/codes.xhtml.
Special districts required by law to calculate their appropriations limit must present the calculation
as part of their annual audit Any questions special districts have on this requirement should be
directed to their county, district legal counsel, or the law itself. No state agency reviews the local
appropriations limits,
Population Certification
The population certification program applies only to cities and counties. California Revenue and
Taxation Code section 11005.6 mandates Finance to automatically certify any population
estimate that exceeds the current certified population with the State Controller's Office. Finance
will certify the higher estimate to the State Controller by June 1, 2018.
Please Note; The prior year's city population estimates may be revised.
If you have any questions regarding this data, please contact the Demographic Research Unit at
(916) 323-4086.
MICHAEL COHEN
Director
By:
AMY M. COSTA
Chief Deputy Director
Attachment
May 2018
Attachment A
A Price Factor_ Article XIII B specifies that local jurisdictions select their cost of living
factor to compute their appropriation limit by a vote of their governing body. The cost
of living factor provided here is per capita personal income. If the percentage
change in per capita personal income is selected,the percentage change to be used
in setting the fiscal year 2018-19 appropriation limit is:
Per Capita Personal Income
Fiscal Year Percentage change
(FY) over prior year
2018-19 3.67
B. Following is an example using sample population change and the change in
California per capita personal income as growth factors in computing a 2018-19
appropriation limit.
2018-19:
Per Capita Cost of Living Change= 3.67 percent
Population Change=0.78 percent
Per Capita Cost of Living converted to a ratio: 3.67 + 100 = 1.0367
100
Population converted to a ratio: 0.78+ 100 = 1,0078
100
Calculation of factor for FY 2018-19: 1.0367 x 1 Z078= 1.0448
Fiscal Year 2018-19
Attachment 8
Annual Percent Change In Population Minus Exclusions"
January 1,2017 to January 1,2018 and Total Population,January 1,2018
MAL
County Percent Charms --- Population Minus Exclusions --- Population
City 2017-2018 1-1-17 1-1-18 1-1-2018
San Bernardino
Adelanto -0.01 34,599 34.597 35,293
Apple Valley 0.87 73,349 73.984 73,984
Barstow 0.42 23,917 24,018 24,411
Big Bear Lake 2.00 5,404 5.512 5,512
Chino 0.96 50,737 81.511 86,757
Chino Hills 4.61 79,498 83,159 83,159
Colton 0.45 53.482 53,724 53,724
Fontana 0.92 210.071 212.000 212,000
Grand Terrace 0.26 12.492 12.524 12,524
Hesperia 1.32 93.590 94.829 94.829
Highland 110 54,167 54.761 54.761
Lome Linda 0.24 23,805 23,862 23.946
Montclair 0.80 39.012 39,326 39,326
Needles -0.12 5.183 5,177 5,177
Ontario 1.39 175,157 177,589 177,589
Rancho Cucamonga 0.79 175,282 176.671 176,671
Redlands 0.49 70,851 71,196 71,196
Rialto 055 106,455 107.041 107,041
San Bernardino 0.48 218.543 219.590 221,130
Twentynine Palms 313 17,746 18.301 27.046
Upland 010 76.937 77.017 77,017
Victorville -0.20 120.214 119.971 123,701
Yucaipa 0.61 54.317 54 651 54.651
Yucca Valley 0.38 21.752 21,834 21.834
Unincorporated 1.02 300,728 303.791 311.559
County Total 091 2.127.288 2.146,636 2.174,938
'Exclusions include residents on federal military installations and group quarters residents in state mental institutions,state
and federal correctional Institutions and veteran homes.
STATE OF CALIFORNIA }
COUNTY OF SAN BERNARDINO
CITY OF GRAND TERRACE
I Debra L. Thomas, City Clerk of the CITY OF GRAND TERRACE, CALIFORNIA,
DO HEREBY CERTIFY that the foregoing Resolution, being Resolution No. 2018-27
was duly passed, approved and adopted by the City Council, approved and signed by
the Mayor, and attested by the City Clerk, at the regular meeting of said City Council
held on the 26th day of June 2018, and that the same was passed and adopted by the
following vote:
AYES: Council Members Wilson, Hussey, Henderson; Mayor Pro Tern
Robles; Mayor McNaboe
NOES: None.
ABSENT: None.
ABSTAIN: None.
Executed this 271h day of June 2018, at Grand Terrace, California.
De ra L. Thomas
City Clerk
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