Appropriation Limits Report, 2022-23

Clifton LarsonAllen LLP CLAconnect.com INDEPENDENT ACCOUNTANTS' REPORT ON APPL YING AGREED-UPON PROCEDURES Board of Supervisors San Luis Obispo County San Luis Obispo, California We have performed the procedures enumerated below on the Appropriations Limit calculation of San Luis Obispo County as of and for the year ended June 30, 2023. San Luis Obispo County management is responsible for the Appropriations Limit calculation. San Luis Obispo County has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of presenting the Appropriation Limit calculation in accordance with the requirements of Section 1.5 of Article XIII-B of the California Constitution.· This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes. The procedures and the associated findings are as follows: 1. Obtain the completed Appropriations Limit Calculation and compare the limit and annual adjustment factors in the calculation to the limit and annual adjustment factors that were adopted by resolution of the Board of Supervisors. Finding: No exceptions were noted as a result of our procedures. 2. Compute current year adjustments based on selected population and inflation options, using information provided by the State Department of Finance. Finding: We noted the County used a negative 0.28 population factor as opposed to the positive 0.28 population factor provided by the State Department of Finance. Using the incorrect population factor resulted in a variance of $4,241,745. 3. Compare the prior year appropriations limit presented in the Appropriations Limit Calculation to the prior year appropriations limit adopted by the Board of Supervisors. Finding: No exceptions were noted as a result of our procedures. 4. Add results of step two (2) to the prior year Appropriations Limit and compare the resulting amount to current year approved limit. Finding: No exceptions were noted as a result of our procedures. Board of Supervisors San Luis Obispo County San Luis Obispo, California We were engaged by San Luis Obispo County to perform this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the AICPA. We were not engaged to and did not conduct an examination or review engagement, the objective of which would be the expression of an opinion or conclusion, respectively, on the Appropriations Limit calculation of the San Luis Obispo County. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. We are required to be independent of San Luis Obispo County and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement. This report is intended solely for the information and use of San Luis Obispo County and management of San Luis Obispo County and is not intended to be, and should not be, used by anyone other than these specified parties. CliftonlarsonAllen LLP Roseville, California September 30, 2023 2 COUNTY OF SAN LUIS OBISPO BOARD OF SUPERVISORS AGENDA ITEM TRANSMITTAL (1) DEPARTMENT (2) MEETING DATE (3) CONTACT/PHONE ACTTCPA 6/21/2022 Sarah Kidd/805-781-1127 Michael Stevens/805-781-5039 (4) SUBJECT Submittal of a resolution to accept the 2022-23 Appropriation Limitation calculation for San Luis Obispo County. All Districts. (5) RECOMMENDED ACTION It is recommended that the Board of Supervisors adopt the resolution establishing the calculations of the appropriation limitations for the County of San Luis Obispo and Special Districts governed by your Board for fiscal year 2022-23. (6) FUNDING SOURCE(S) (7) CURRENT YEAR FINANCIAL (8) ANNUAL FINANCIAL (9) BUDGETED? N/A IMPACT IMPACT yes 0 0 (10) AGENDA PLACEMENT {X} Consent { } Presentation { } Hearing (Time Est. _______) { } Board Business (Time Est.______) (11) EXECUTED DOCUMENTS {X} Resolutions { } Contracts { } Ordinances { } N/A (12) OUTLINE AGREEMENT REQUISITION NUMBER (OAR) (13) BUDGET ADJUSTMENT REQUIRED? BAR ID Number: N/A { } 4/5th's Vote Required { X } N/A (14) LOCATION MAP (15) BUSINESS IMPACT STATEMENT? (16) AGENDA ITEM HISTORY N/A No { } N/A Date ______________________ (17) ADMINISTRATIVE OFFICE REVIEW Zachary A. Lute (18) SUPERVISOR DISTRICT(S) All Districts Page 1 of 3 COUNTY OF SAN LUIS OBISPO TO: Board of Supervisors FROM: ACTTCPA / Sarah Kidd/805-781-1127 Michael Stevens/805-781-5039 DATE: 6/21/2022 SUBJECT: Submittal of a resolution to accept the 2022-23 Appropriation Limitation calculation for San Luis Obispo County. All Districts. RECOMMENDATION It is recommended that the Board of Supervisors adopt the resolution establishing the calculations of the appropriation limitations for the County of San Luis Obispo and Special Districts governed by your Board for fiscal year 2022-23. DISCUSSION On November 6, 1979, the California Electorate approved Proposition 4, also known as the Gann Amendment. At that time, Proposition 4 then became Article XIII-B of the California Constitution. In June of 1990 the voters passed Proposition 111, which updated the states' appropriation limit to allow for new funding for priority state programs, while still providing an overall limit on state and local spending. The Proposition 111 amendment allowed for an alternative index and additional appropriation exemptions. The "Appropriation Limit" established by Article XIII-B of the California State Constitution, effective July 1, 1980, and amended by Proposition 111, has been calculated by the Auditor-Controller's Office for the 2022-23 fiscal year. The calculation was performed pursuant to "Article XIII-B Appropriation Procedure Guidelines for California Counties" written by the Accounting Standards and Procedures Committee, November 1990. In order to calculate the Gann Limit for FY 2022-23, staff calculates the County of San Luis Obispo’s population factor (0.9972), and California’s per capita personal income factor (1.0755), using the State Department of Finance’s Price and Population Letter. The Appropriation limit for the County of San Luis Obispo for FY 2022-23 is $755.3 million. After reviewing the County Administrative Office's Proposed Budget, including estimated revenues (both proceeds and non-proceeds of taxes) and associated costs by functional grouping, the Auditor-Controller-Treasurer-Tax Collector has determined that the FY 2022-23 Recommended Budget is well within the County’s appropriation limit using the Per Capita Personal Income and Population Change indexes. The Adjusted FY 2022-23 proceeds of taxes Page 2 of 3 in the Recommended budget is $275.5 million. The current “cushion” between the FY 2022-23 proposed proceeds of taxes and the calculated FY 2022-23 limitation is $479.9 million. As required by law, the documentation used in the determination of the appropriation limit was available for public review fifteen days prior to this meeting. Periodic review of actual revenues and expenditures will be made during the year in order to ensure that the County remains in compliance with Article XIII-B. OTHER AGENCY INVOLVEMENT/IMPACT Special District limitations were prepared by the Department of Public Works. FINANCIAL CONSIDERATIONS None. RESULTS This calculation demonstrates compliance with Article XIII-B of the State Constitution, which established limits on the appropriation of proceeds of taxes. ATTACHMENTS 1 Resolution accepting the FY 2022-23 Appropriations Limitations Documents 2 County of San Luis Obispo Article XIII-B (Proposition 4) Appropriation Limitation Document, FY 2022-23, Part I 3 County of San Luis Obispo Board Governed Special Districts Article XIII-B (Proposition 4) Appropriation Limitation Document, FY 2022-2023, Part II Page 3 of 3 Attachment 1 IN THE BOARD OF SUPERVISORS COUNTY OF SAN LUIS OBISPO, STATE OF CALIFORNIA 21st day of June, 2022 PRESENT: Supervisors ABSENT: RESOLUTION NO. ____________ RESOLUTION ESTABLISHING THE APPROPRIATION LIMIT FOR FISCAL YEAR 2022-2023 FOR THE COUNTY OF SAN LUIS OBISPO AND FOR FLOOD CONTROL ZONES 1 AND 1-A, COUNTY SERVICE AREA NOS. 1-A, 1-B, 1-C, 7-A, 7-B, 10, 10-A, 16 AND 23 The following Resolution is now offered and read: WHEREAS, in accordance with Government Code sections 7900 et. seq., which provides for the implementation of Article XIII-B of the California State Constitution, the County Auditor-Controller-Treasurer-Tax Collector has calculated the County of San Luis Obispo's Appropriation Limit for Fiscal Year 2022-2023; and WHEREAS, in accordance with Government Code sections 7900 et. seq., the Department of Public Works has calculated the 2022-2023 appropriation limits for subject Special Districts; and WHEREAS, the Board of Supervisors of the County of San Luis Obispo sits as Special District Board for these subject Special Districts; and WHEREAS, pursuant to Government Code section 7910, the documentation used in the determination of the appropriation limits has been available to the public since June 3, 2022 in the Offices of the Auditor-Controller-Treasurer-Tax Collector and the Department of Public Works. Page 1 of 3 NOW, THEREFORE, BE IT RESOLVED AND ORDERED by the Board of Supervisors of the County of San Luis Obispo, State of California, as follows: 1. That the Appropriation Limit for Fiscal Year 2022-2023 for the County of San Luis Obispo be fixed as set forth in Part I of the County of San Luis Obispo Article XIII-B (Proposition 4) Appropriation Limitation Document, Fiscal Year 2022-2023, attached hereto as Attachment 2 and incorporated herein by this reference. 2. That the Appropriation Limits for Fiscal Year 2022-2023 for Flood Control Zones 1 and 1-A, County Service Area Nos. 1-A, 1-B, 1-C, 7-A, 7-B, 10, 10-A, 16 and 23 be fixed as set forth in Part II of the County of San Luis Obispo Article XIII-B (Proposition 4) Appropriation Limitation Document, Fiscal Year 2022-2023, attached hereto as Attachment 3 and incorporated herein by this reference. Upon motion of Supervisor , seconded by Supervisor , and on the following roll call vote, to wit: AYES: NOES: ABSENT: ABSTAINING: the foregoing resolution is hereby adopted. Chairperson of the Board of Supervisors Page 2 of 3 ATTEST: WADE HORTON Ex-Officio Clerk of the Board of Supervisors By: Deputy Clerk APPROVED AS TO FORM AND LEGAL EFFECT: RITA L. NEAL County Counsel By: Deputy County Counsel Dated: June 1, 2022 Page 3 of 3 Attachment 2 COUNTY OF SAN LUIS OBISPO ARTICLE XIII-B (PROPOSITION 4) APPROPRIATION LIMITATION DOCUMENT FISCAL YEAR 2022-2023 PART I Page 1 of 4 COUNTY OF SAN LUIS OBISPO ARTICLE XIII-B DETERMINATION OF APPROPRIATION LIMITATION STATEMENT OF COUNTY'S LIMITATION FOR FISCAL YEAR 2022-2023 The Auditor-Controller-Treasurer-Tax Collector’s Office has examined the accounts and records of the County of San Luis Obispo and has determined, according to generally accepted requirements, that the County's base year "Proceeds of Taxes" for Fiscal Year 1978-79, as provided for in Article XIII-B of the State Constitution, and as implemented by Chapter 1205, Statutes of 1980, is $27,797,911. The appropriation limit for Fiscal Year 2022-2023 is $755,333,603. It has also been determined that of the County of San Luis Obispo's 2022-2023 proposed budgeted appropriations ($781,358,144), $275,456,142 is subject to the limitation, and $479,877,461 is under the limitation. The calculation of the 2022-2023 appropriation limit is set forth below: 2021-2022 Limitation $704,281,242 2022-2023 Population Factor x 0.9972 2022-2023 Per Capita Personal Income Factor x 1.0755 2022-2023 Appropriation Limit 755,333,603 2022-2023 Proceeds of Taxes $282,021,009 Adjustments for Federally Mandated Costs 1. Social Security Tax Distribution (6,564,867) Adjusted 2022-2023 Proceeds of Taxes 275,456,142 Amount under Limitation $479,877,461 No further adjustment has been made for new or increased Federal or Court mandated costs that may exist. To the extent that any such mandate is financed by "Proceeds of Taxes", further adjustment could be made. Page 2 of 4 REVENUE CLASSIFICATION SCHEDULE 1978-79 BASE YEAR Revenue Source Proceeds of Taxes Non-proceeds Current Property Tax $11,374,120 $0 Other Taxes 3,079,665 0 Licenses, Permits, and Franchises 0 693,730 Fines, Forfeits, and Penalties 0 887,431 Revenue from Use of Money and Property 1,099,476 2,096,304 Aid from Other Governmental Agencies 4,489,795 25,383,468 Charges for Current Services 0 2,314,504 Other Revenue or Funds 7,754,855 6,202,027 Total $27,797,911 $37,577,464 The total of the 1978-79 "Proceeds of Taxes", when increased by the cost-of-living or the change in nonresidential new construction, and population factors, is the appropriation limitation in subsequent years. The "Proceeds of Taxes" in the 2022-2023 fiscal year are subject to this limitation. 2022-2023 PROPOSED BUDGETED REVENUES Revenue Source Proceeds of Taxes Non-proceeds Current Property Tax $166,519,870 $0 Other Taxes 83,194,086 0 Licenses, Permits, and Franchises 0 14,739,738 Fines, Forfeits, and Penalties 0 4,553,762 Revenue from Use of Money and Property 649,375 2,398,484 Aid from Other Governmental Agencies 28,748,215 313,088,591 Charges for Current Services 2,589,543 31,306,471 Other Revenue 319,920 34,084,379 Other Financing Sources 0 41,786,946 Total (1) I $282,021,009 (1) I $441,958,370 (1) Total County Budgeted Revenues = $723,979,379 Page 3 of 4 APPROPRIATION LIMITATION ADJUSTMENTS 2022-2023 The provisions of Article III-B of the State Constitution specifically provide for "exclusions" to the Gann Appropriations Limit applicable to local governmental agencies. Section 9 of Article XIII-B provides as follows: Appropriations subject to limitation for each entity of government shall not include: -- (a) Debt Service (b) Appropriations required for purposes of complying with mandates of the courts or the federal government which, without discretion, require an expenditure for additional services or which unavoidably make the providing of existing services more costly. (c) Qualified Capital Outlay. This office has determined that the program listed below is a mandate imposed by the federal government that unavoidably makes the providing of existing services more costly. Contributions for Social Security: In 1983, Congress amended the Social Security Act by barring public agency employers from terminating their previously voluntary participation in the social security system. In 1986 the United States Supreme Court ruled that the 1983 amendments precluded all public agency withdrawals after April 20, 1981. Therefore, social security costs since that time associated with the maintenance of existing services have been unavoidable. 2022-2023 Estimated social security contributions funded by proceeds of taxes $6,564,867 Page 4 of 4 Attachment 3 COUNTY OF SAN LUIS OBISPO BOARD GOVERNED SPECIAL DISTRICTS ARTICLE XIII-B (PROPOSITION 4) APPROPRIATION LIMITATION DOCUMENT FISCAL YEAR 2022-23 PART II 1 of 13 Summary - Part II 2022-23 Proposition 4 Limitations - San Luis Obispo County Board Governed Special Districts ** Per 2022-23 Proposed Budget Budgeted Tax Proceeds ** Special Srv. Chg. Total Appropriation Under \ (Over) over 75% Fund District Property Tax HOPTR Interest * Tax Total Excess Proceeds Limitation Limit of limit 1300500000 FCZ 1 80,612 409 1,318 0 82,339 0 82,339 611,721 529,382 1301000000 FCZ 1-A 18,371 94 283 15,836 34,584 0 34,584 113,474 78,890 2503500000 CSA 23 30,379 155 352 0 30,886 0 30,886 138,443 107,557 2500001000 CSA 1-A 45,310 232 145 0 45,687 0 45,687 326,870 281,183 2500002000 CSA 1-B 22,257 115 1,212 0 23,584 0 23,584 381,686 358,102 2500003000 CSA 1-C 10,709 55 478 0 11,242 0 11,242 240,139 228,897 2500500000 CSA 7-A 255,683 1,426 778 0 257,887 0 257,887 828,018 570,131 1501000000 CSA 7-B 39,415 202 1,818 0 41,435 0 41,435 189,920 148,485 1502000000 CSA 10 289,195 1,487 7,348 0 298,030 0 298,030 1,466,498 1,168,468 2501500000 CSA 10-A 88,667 456 522 0 89,645 0 89,645 418,590 328,945 1502500000 CSA 16 44,435 228 690 0 45,353 0 45,353 96,379 51,026 * INTEREST EARNED FROM PROCEEDS OF TAXES 05/26/2022 2 of 13 2022-23 Appropriation Limitation Document FLOOD CONTROL ZONE 1 (FUND 1300500000) Non- Residential Original Population C.P.I. Construction Prop 111 Method 2016-17 1.0060 1.0537 1.0491 n/a 468,104 2017-18 1.0059 1.0369 1.0409 n/a 488,241 2018-19 1.0033 1.0367 1.0410 n/a 507,830 2019-20 1.0024 1.0385 1.0410 n/a 528,647 2020-21 0.9958 1.0373 n/a 546,062 2021-22 0.9824 1.0573 n/a 567,190 2021-22 Proposition 4 Limitation 567,190 2022-23 Population Factor 1.0028 2022-23 Per Capita Personal Income Factor 1.0755 2022-23 Proposition 4 Limitation $611,721 2022-23 Proceeds of Taxes $82,339 Service Charges $554,324 Less: Cost "Reasonably Borne" -$554,324 * $0 2022-23 Net Proceeds -$82,339 Proceeds Less than Limitation by: $529,382 *At least $554,324 3 of 13 2022-23 Appropriation Limitation Document FLOOD CONTROL ZONE 1-A (FUND 1301000000) Non- Residential Original Population C.P.I. Construction Prop 111 Method 2016-17 1.0060 1.0537 1.0491 n/a 86,833 2017-18 1.0059 1.0369 1.0409 n/a 90,569 2018-19 1.0033 1.0367 1.0410 n/a 94,202 2019-20 1.0024 1.0385 1.0410 n/a 98,064 2020-21 0.9958 1.0373 n/a 101,294 2021-22 0.9824 1.0573 n/a 105,214 2021-22 Proposition 4 Limitation 105,214 2022-23 Population Factor 1.0028 2022-23 Per Capita Personal Income Factor 1.0755 2022-23 Proposition 4 Limitation $113,474 2022-23 Proceeds of Taxes $34,584 Service Charges $2,110 Less: Cost "Reasonably Borne" -$2,110 * $0 2022-23 Net Proceeds -$34,584 Proceeds Less than Limitation by: $78,890 *At least $2,110 4 of 13 2022-23 Appropriation Limitation Document COUNTY SERVICE AREA NO. 23 (FUND 2503500000) Non- Residential Original Population C.P.I. Construction Prop 111 Method 2016-17 1.0060 1.0537 1.0491 n/a 105,940 2017-18 1.0059 1.0369 1.0409 n/a 110,497 2018-19 1.0033 1.0367 1.0410 n/a 114,930 2019-20 1.0024 1.0385 1.0410 n/a 119,641 2020-21 0.9958 1.0373 n/a 123,583 2021-22 0.9824 1.0573 n/a 128,364 2021-22 Proposition 4 Limitation 128,364 2022-23 Population Factor 1.0028 2022-23 Per Capita Personal Income Factor 1.0755 2022-23 Proposition 4 Limitation $138,443 2022-23 Proceeds of Taxes -$30,886 Proceeds Less than Limitation by: $107,557 5 of 13 2022-23 Appropriation Limitation Document COUNTY SERVICE AREA NO. 1-A (FUND 2500001000) Non- Residential Original Population C.P.I. Construction Prop 111 Method 2016-17 1.0060 1.0537 1.0491 n/a 250,129 2017-18 1.0059 1.0369 1.0409 n/a 260,889 2018-19 1.0033 1.0367 1.0410 n/a 271,356 2019-20 1.0024 1.0385 1.0410 n/a 282,480 2020-21 0.9958 1.0373 n/a 291,785 2021-22 0.9824 1.0573 n/a 303,075 2021-22 Proposition 4 Limitation 303,075 2022-23 Population Factor 1.0028 2022-23 Per Capita Personal Income Factor 1.0755 2022-23 Proposition 4 Limitation $326,870 2022-23 Proceeds of Taxes $45,687 Service Charges $177,000 Less: Cost "Reasonably Borne" -$177,000 * $0 2022-23 Net Proceeds -$45,687 Proceeds Less than Limitation by: $281,183 * At least $177,000 6 of 13 2022-23 Appropriation Limitation Document COUNTY SERVICE AREA NO. 1-B (FUND 2500002000) Non- Residential Original Population C.P.I. Construction Prop 111 Method 2016-17 1.0060 1.0537 1.0491 n/a 292,076 2017-18 1.0059 1.0369 1.0409 n/a 304,640 2018-19 1.0033 1.0367 1.0410 n/a 316,863 2019-20 1.0024 1.0385 1.0410 n/a 329,852 2020-21 0.9958 1.0373 n/a 340,718 2021-22 0.9824 1.0573 n/a 353,901 2021-22 Proposition 4 Limitation 353,901 2022-23 Population Factor 1.0028 2022-23 Per Capita Personal Income Factor 1.0755 2022-23 Proposition 4 Limitation $381,686 2022-23 Proceeds of Taxes -$23,584 Proceeds Less than Limitation by: $358,102 7 of 13 2022-23 Appropriation Limitation Document COUNTY SERVICE AREA NO. 1-C (FUND 2500003000) Non- Residential Original Population C.P.I. Construction Prop 111 Method 2016-17 1.0060 1.0537 1.0491 n/a 183,760 2017-18 1.0059 1.0369 1.0409 n/a 191,665 2018-19 1.0033 1.0367 1.0410 n/a 199,355 2019-20 1.0024 1.0385 1.0410 n/a 207,527 2020-21 0.9958 1.0373 n/a 214,364 2021-22 0.9824 1.0573 n/a 222,658 2021-22 Proposition 4 Limitation 222,658 2022-23 Population Factor 1.0028 2022-23 Per Capita Personal Income Factor 1.0755 2022-23 Proposition 4 Limitation $240,139 2022-23 Proceeds of Taxes -$11,242 Proceeds Less than Limitation by: $228,897 8 of 13 2022-23 Appropriation Limitation Document COUNTY SERVICE AREA NO. 7-A (FUND 2500500000) Non- Residential Original Population C.P.I. Construction Prop 111 Method 2016-17 1.0060 1.0537 1.0491 n/a 633,620 2017-18 1.0059 1.0369 1.0409 n/a 660,877 2018-19 1.0033 1.0367 1.0410 n/a 687,392 2019-20 1.0024 1.0385 1.0410 n/a 715,570 2020-21 0.9958 1.0373 n/a 739,143 2021-22 0.9824 1.0573 n/a 767,742 2021-22 Proposition 4 Limitation 767,742 2022-23 Population Factor 1.0028 2022-23 Per Capita Personal Income Factor 1.0755 2022-23 Proposition 4 Limitation $828,018 2022-23 Proceeds of Taxes $257,887 Service Charges $502,546 Less: Cost "Reasonably Borne" -$502,546 * $0 2022-23 Net Proceeds -$257,887 Proceeds Less than Limitation by: $570,131 *At least $502,546 9 of 13 2022-23 Appropriation Limitation Document COUNTY SERVICE AREA NO. 7-B (FUND 1501000000) Non- Residential Original Population C.P.I. Construction Prop 111 Method 2016-17 1.0060 1.0537 1.0491 n/a 145,332 2017-18 1.0059 1.0369 1.0409 n/a 151,584 2018-19 1.0033 1.0367 1.0410 n/a 157,665 2019-20 1.0024 1.0385 1.0410 n/a 164,128 2020-21 0.9958 1.0373 n/a 169,535 2021-22 0.9824 1.0573 n/a 176,095 2021-22 Proposition 4 Limitation 176,095 2022-23 Population Factor 1.0028 2022-23 Per Capita Personal Income Factor 1.0755 2022-23 Proposition 4 Limitation $189,920 2022-23 Proceeds of Taxes -$41,435 Proceeds Less than Limitation by: $148,485 10 of 13 2022-23 Appropriation Limitation Document Part II COUNTY SERVICE AREA NO. 10 (FUND 1502000000) Non- Residential Original Population C.P.I. Construction Prop 111 Method 2016-17 1.0060 1.0537 1.0491 n/a 1,122,200 2017-18 1.0059 1.0369 1.0409 n/a 1,170,475 2018-19 1.0033 1.0367 1.0410 n/a 1,217,436 2019-20 1.0024 1.0385 1.0410 n/a 1,267,341 2020-21 0.9958 1.0373 n/a 1,309,092 2021-22 0.9824 1.0573 n/a 1,359,742 2021-22 Proposition 4 Limitation 1,359,742 2022-23 Population Factor 1.0028 2022-23 Per Capita Personal Income Factor 1.0755 2022-23 Proposition 4 Limitation $1,466,498 2022-23 Proceeds of Taxes -$298,030 Proceeds Less than Limitation by: $1,168,468 11 of 13 2022-23 Appropriation Limitation Document COUNTY SERVICE AREA NO. 10-A (FUND 2501500000) Non- Residential Original Population C.P.I. Construction Prop 111 Method 2016-17 1.0060 1.0537 1.0491 n/a 320,315 2017-18 1.0059 1.0369 1.0409 n/a 334,095 2018-19 1.0033 1.0367 1.0410 n/a 347,499 2019-20 1.0024 1.0385 1.0410 n/a 361,744 2020-21 0.9958 1.0373 n/a 373,661 2021-22 0.9824 1.0573 n/a 388,118 2021-22 Proposition 4 Limitation 388,118 2022-23 Population Factor 1.0028 2022-23 Per Capita Personal Income Factor 1.0755 2022-23 Proposition 4 Limitation $418,590 2022-23 Proceeds of Taxes $89,645 Service Charges $981,018 Less: Cost "Reasonably Borne" -$981,018 * $0 2022-23 Net Proceeds -$89,645 Proceeds Less than Limitation by: $328,945 *At least $981,018 12 of 13 2022-23 Appropriation Limitation Document COUNTY SERVICE AREA NO. 16 (FUND 1502500000) Non- Residential Original Population C.P.I. Construction Prop 111 Method 2016-17 1.0060 1.0537 1.0491 n/a 76,181 2017-18 1.0059 1.0369 1.0409 n/a 79,458 2018-19 1.0033 1.0367 1.0410 n/a 82,646 2019-20 1.0024 1.0385 1.0410 n/a 86,034 2020-21 0.9958 1.0373 n/a 85,369 2020-21 0.9824 1.0573 n/a 89,363 2021-22 Proposition 4 Limitation 89,363 2022-23 Population Factor 1.0028 2022-23 Per Capita Personal Income Factor 1.0755 2022-23 Proposition 4 Limitation $96,379 2022-23 Proceeds of Taxes -$45,353 Proceeds Less than Limitation by: $51,026 13 of 13