TO: Board of Supervisors
FROM: Tracy A. Schulze – Auditor-Controller
REPORT BY: Georgina Panganiban – Assistant Auditor-Controller
SUBJECT: Fiscal Year 2026-27 County of Napa Appropriation Limit
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RECOMMENDATION
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Adopt a Resolution establishing the Fiscal Year 2026-27 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 2026-27 appropriation limit of $3,598,980,289 and the estimated revenue subject to that limit of $259,364,430 using the percentage change in the local assessment roll from the preceding year as the change in the cost of living factor.
Requested Action: Adopt a resolution establishing the Fiscal Year 2026-27 appropriation limit and estimated revenue subject to the limit for the County of Napa as required by Article XIIIB of the California Constitution.
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 Future fiscal impact: The appropriation limit is required to be approved each fiscal year. Consequences if not approved: Failing to establish an appropriation limit each fiscal year would put the County in v...
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