TO: Board of Supervisors
FROM: Tracy A. Schulze - Auditor-Controller
REPORT BY: Kim Lambert - Accountant-Auditor II
SUBJECT: Appropriation Limit Agreed-Upon Procedure Report for the Fiscal Year Ended June 30, 2024
RECOMMENDATION
title
Accept and file the Appropriation Limit agreed-upon procedure report for fiscal year ended June 30, 2024. (No Fiscal Impact; Mandatory)
body
BACKGROUND
California Proposition 4 (1979), also known as the Gann limit, was approved by voters to limit state and local spending capped at 1978-79 levels, adjusted for changes in population and inflation. Section 1.5 of Article XIIIB of the California Constitution requires the annual calculation of appropriation limits for the County be reviewed as part of the financial audit. The County contracted with Brown Armstrong Accountancy Corporation to review the calculation. The calculation for fiscal year 2023-24 was confirmed with no exceptions or findings.
Requested Action: Accept and file the Report
FISCAL & STRATEGIC PLAN IMPACT
|
Is there a Fiscal Impact? |
No |
|
Is it Mandatory or Discretionary? |
Mandatory |
|
Is the general fund affected? |
No |
|
Future fiscal impact: |
None |
|
Consequences if not approved: |
The County would not be in compliance with Section 1.5 of Article XIIIB of the California Constitution. |
ENVIRONMENTAL IMPACT
ENVIRONMENTAL DETERMINATION: The proposed action is not a project as defined by 14 California Code of Regulations 15378 (State CEQA Guidelines) and therefore CEQA is not applicable.