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CITY OF SANTA ANA <br />NOTES TO APPROPRIATIONS LIMIT WORKSHEET NO. 6 <br />JUNE 30, 2023 <br />NOTE 1 PURPOSE OF AGREED -UPON PROCEDURES <br />Under Article XIIIB of the California Constitution (the Gann Spending Limitation Initiative), <br />California governmental agencies are restricted as to the amount of annual appropriations <br />from proceeds of taxes. Effective for years beginning on or after July 1, 1990, under <br />Section 1.5 of Article XIIIB, the annual calculation of the appropriations limit is subject to <br />agreed -upon procedures in connection with the annual audit. <br />NOTE 2 METHOD OF CALCULATION <br />Under Section 10.5 of Article XIIIB, for fiscal years beginning on or after July 1, 1990, the <br />appropriations limit is required to be calculated based on the limit for the fiscal year 1986-87, <br />adjusted for the inflation and population factors discussed at Notes 3 and 4 below. <br />NOTE 3 INFLATION FACTORS <br />A California governmental agency may adjust its appropriations limit by either the <br />percentage change in California per capita personal income from the preceding year (which <br />is supplied by the State Department of Finance), or the percentage change in the local <br />assessment roll from the preceding year due to the change of local nonresidential <br />construction. The factor adopted by the City of Santa Ana (the City) for fiscal year 2022- <br />2023 represents the percentage change in California per capita personal income from the <br />preceding year. <br />NOTE 4 POPULATION FACTORS <br />A California governmental agency may adjust its appropriations limit by either the annual <br />percentage change of the jurisdiction's own population, or the annual percentage change in <br />population in the County where the jurisdiction is located. The factor adopted by the City for <br />fiscal year 2022-2023 represents the annual percentage change in the population in the <br />County where the City is located. <br />NOTE 5 OTHER ADJUSTMENTS <br />A California governmental agency may be required to adjust its appropriations limit when <br />certain events occur, such as the transfer of responsibility for municipal services to, or from, <br />another governmental agency or private entity. The City had no such adjustments for the <br />year ended June 30, 2023. <br />(4) <br />