TO: Board of Supervisors
FROM: Tracy Schulze - Auditor-Controller
REPORT BY: Georgina Panganiban - Deputy Auditor-Controller
SUBJECT: Fiscal Year 2025-26 County of Napa Appropriation Limit
RECOMMENDATION
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Adopt a Resolution establishing the Fiscal Year 2025-26 appropriation limit and estimated revenue subject to the limit for the County of Napa as required by Article XIIIB of the California Constitution. (No Fiscal Impact)
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BACKGROUND
Article XIIIB of the California Constitution requires the County to establish an appropriation limit on an annual basis. The appropriation limit is the amount the County could spend that is funded by certain taxes and State subventions, while the revenue subject to the limit is the amount of revenue from those sources the County anticipates actually receiving in the fiscal year. The included correspondence provides information on how the recommended appropriation limit was calculated in accordance with Article XIIIB of the California Constitution.
The attached resolution establishes the Fiscal Year 2025-26 appropriation limit of $3,351,682,838 and the estimated revenue subject to that limit of $261,316,934 using the percentage change in California per capita personal income from the preceding year as the change in the cost of living factor.
Requested Action: Adopt a resolution establishing the Fiscal Year 2025-26 appropriation limit and estimated revenue subject to the limit for the County of Napa as required by 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.
FISCAL IMPACT
Is there a Fiscal Impact?
No
Is it currently budgeted?
Yes
Where is it budgeted?
The estimated appropriation limit is considered when preparing the recommended budget.
Is it Mandatory or Discretionary?
Mandatory
Is the general fund affected?
Yes
Futur...
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