Appropriation Limits Report, 2023-24

CliftonlarsonAllen 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, 2024. 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: No exceptions were noted as a result of our procedures. 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. CLA (CliftonLarsonAllen LLP) 1s an independent network member of CLA Global. See CLAglobal.com/disclaimer . 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 August20,2024 2 COUNTY OF SAN LUIS OBISPO BOARD OF SUPERVISORS AGENDA ITEM TRANSMITTAL (1) DEPARTMENT (2) MEETING DATE (3) CONTACT/PHONE Auditor-Controller-Treasurer- 6/20/2023 Sarah Kidd/805-781-1127 Tax Collector Mark Maier/805-781-4267 (4) SUBJECT Submittal of a resolution to accept the FY 2023-2024 Appropriation Limitation calculation for the County of San Luis Obispo, as required by the Gann Amendment to the California State Constitution. (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 2023-2024. (6) FUNDING SOURCE(S) (7) CURRENT YEAR FINANCIAL (8) ANNUAL FINANCIAL (9) BUDGETED? N/A IMPACT IMPACT Yes $0.00 $0.00 (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 __6/21/2022________________ (17) ADMINISTRATIVE OFFICE REVIEW Zachary A. Lute (18) SUPERVISOR DISTRICT(S) Page 1 of 3 COUNTY OF SAN LUIS OBISPO TO: Board of Supervisors FROM: James W. Hamilton, CPA, Auditor - Controller - Treasurer - Tax Collector DATE: 6/20/2023 SUBJECT: Submittal of a resolution to accept the FY 2023-2024 Appropriation Limitation calculation for the County of San Luis Obispo, as required by the Gann Amendment to the California State Constitution. 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 2023-2024. 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 2023-2024 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 2023-24, staff calculates the County of San Luis Obispo’s population factor (0.9950), and California’s per capita personal income factor (1.0444), using the State Department of Finance’s Price and Population Letter. The Appropriation limit for the County of San Luis Obispo for FY 2023-24 is $727.1 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 2023-24 Recommended Budget is well within the County’s appropriation limit using the Per Capita Personal Income and Population Change indexes. The Adjusted FY 2023-24 proceeds of taxes in the Recommended budget is $299.7 million. The current “cushion” between the FY 2023-24 proposed proceeds of Page 2 of 3 taxes and the calculated FY 2023-24 limitation is $427.4 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. County of San Luis Obispo Article XIII-B (Proposition 4) Appropriation Limitation Document, FY 2023-24, Part I 2. County of San Luis Obispo Board Governed Special Districts Article XIII-B (Proposition 4) Appropriation Limitation Document, FY 2023-24, Part II 3. Resolution accepting the FY 2023-24 Appropriations Limitations Documents Page 3 of 3 Attachment 1 COUNTY OF SAN LUIS OBISPO ARTICLE XIII-B (PROPOSITION 4) APPROPRIATION LIMITATION DOCUMENT FISCAL YEAR 2023-2024 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 2023-2024 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 2023-2024 is $727,087,229. It has also been determined that of the County of San Luis Obispo's 2023-2024 proposed budgeted appropriations ($838,753,620), $299,729,705 is subject to the limitation, and $427,357,524 is under the limitation. The calculation of the 2023-2024 appropriation limit is set forth below: 2022-2023 Limitation $755,333,603 Correction to Prior Year Population Factor 4,241,745 State Subvention Adjustment for FY 2021-2022 (59,900,000) Adjusted Prior Year Limitation 699,675,348 2023-2024 Population Factor X 0.9950 2023-2024 Per Capita Personal Income Factor X 1.0444 2023-2024 Appropriation Limit 727,087,229 2023-2024 Proceeds of Taxes $306,765,422 Adjustments for Federally Mandated Costs 1. Social Security Tax Distribution ($7,035,717) Adjusted 2023-2024 Proceeds of Taxes 299,729,705 Amount Under Limitation $427,357,524 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 2023-2024 fiscal year are subject to this limitation. 2023-2024 PROPOSED BUDGETED REVENUES Revenue Source Proceeds of Taxes Non-proceeds Current Property Tax $178,764,031 $0 Other Taxes 89,917,712 0 Licenses, Permits, and Franchises 0 16,241,426 Fines, Forfeits, and Penalties 0 4,369,539 Revenue from Use of Money and Property 3,223,449 4,973,650 Aid from Other Governmental Agencies 31,884,177 323,313,189 Charges for Current Services 2,650,282 31,940,476 Other Revenue 325,771 40,304,689 Other Financing Sources 0 42,591,649 Total (1) $306,765,422 (1) $463,734,618 (1) Total County Budgeted Revenues = $770,500,040 Page 3 of 4 APPROPRIATION LIMITATION ADJUSTMENTS 2023-2024 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. 2023-2024 Estimated social security contributions funded by proceeds of taxes $7,035,717 Page 4 of 4 Attachment 2 COUNTY OF SAN LUIS OBISPO BOARD GOVERNED SPECIAL DISTRICTS ARTICLE XIII-B (PROPOSITION 4) APPROPRIATION LIMITATION DOCUMENT FISCAL YEAR 2023-24 PART II Page 1 of 13 Summary - Part II 2023-24 Proposition 4 Limitations - San Luis Obispo County Board Governed Special Districts ** Per 2023-24 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 89,610 433 3,453 0 93,496 0 93,496 635,687 542,191 1301000000 FCZ 1-A 20,264 99 845 16,800 38,008 0 38,008 117,920 79,912 2503500000 CSA 23 32,718 159 830 0 33,707 0 33,707 143,866 110,159 2500001000 CSA 1-A 47,603 231 323 0 48,157 0 48,157 339,676 291,519 2500002000 CSA 1-B 24,936 121 2,000 0 27,057 0 27,057 396,640 369,583 2500003000 CSA 1-C 11,623 57 800 0 12,480 0 12,480 249,547 237,067 2500500000 CSA 7-A 296,591 1,445 1,792 0 299,828 0 299,828 860,459 560,631 1501000000 CSA 7-B 43,769 213 2,525 0 46,507 0 46,507 197,361 150,854 1502000000 CSA 10 316,380 1,543 17,810 0 335,733 0 335,733 1,523,952 1,188,219 2501500000 CSA 10-A 97,248 474 776 0 98,498 0 98,498 434,989 336,492 1502500000 CSA 16 49,390 241 2,073 0 51,704 0 51,704 100,155 48,451 * INTEREST EARNED FROM PROCEEDS OF TAXES 05/31/2023 Page 2 of 13 2023-24 Appropriation Limitation Document FLOOD CONTROL ZONE 1 (FUND 1300500000) Non- Residential Original Population C.P.I. Construction Prop 111 Method 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 2022-23 1.0028 1.0755 n/a 611,721 2022-23 Proposition 4 Limitation 611,721 2023-24 Population Factor 0.9950 2023-24 Per Capita Personal Income Factor 1.0444 2023-24 Proposition 4 Limitation $635,687 2023-24 Proceeds of Taxes $93,496 Service Charges $587,017 Less: Cost "Reasonably Borne" -$587,017 * $0 2023-24 Net Proceeds -$93,496 Proceeds Less than Limitation by: $542,191 *At least $587,017 Page 3 of 13 :: 2023-24 Appropriation Limitation Document FLOOD CONTROL ZONE 1-A (FUND 1301000000) Non- Residential Original Population C.P.I. Construction Prop 111 Method 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 2022-23 1.0028 1.0755 n/a 113,474 2022-23 Proposition 4 Limitation 113,474 2023-24 Population Factor 0.9950 2023-24 Per Capita Personal Income Factor 1.0444 2023-24 Proposition 4 Limitation $117,920 2023-24 Proceeds of Taxes $38,008 Service Charges $2,110 Less: Cost "Reasonably Borne" -$2,110 * $0 2023-24 Net Proceeds -$38,008 Proceeds Less than Limitation by: $79,912 *At least $2,110 Page 4 of 13 :: 2023-24 Appropriation Limitation Document COUNTY SERVICE AREA NO. 23 (FUND 2503500000) Non- Residential Original Population C.P.I. Construction Prop 111 Method 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 2022-23 1.0028 1.0755 n/a 138,443 2022-23 Proposition 4 Limitation 138,443 2023-24 Population Factor 0.9950 2023-24 Per Capita Personal Income Factor 1.0444 2023-24 Proposition 4 Limitation $143,866 2023-24 Proceeds of Taxes -$33,707 Proceeds Less than Limitation by: $110,159 Page 5 of 13 :: 2023-24 Appropriation Limitation Document COUNTY SERVICE AREA NO. 1-A (FUND 2500001000) Non- Residential Original Population C.P.I. Construction Prop 111 Method 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 2022-23 1.0028 1.0755 n/a 326,870 2022-23 Proposition 4 Limitation 326,870 2023-24 Population Factor 0.9950 2023-24 Per Capita Personal Income Factor 1.0444 2023-24 Proposition 4 Limitation $339,676 2023-24 Proceeds of Taxes $48,157 Service Charges $208,959 Less: Cost "Reasonably Borne" -$208,959 * $0 2023-24 Net Proceeds -$48,157 Proceeds Less than Limitation by: $291,519 * At least $208,959 Page 6 of 13 :: 2023-24 Appropriation Limitation Document COUNTY SERVICE AREA NO. 1-B (FUND 2500002000) Non- Residential Original Population C.P.I. Construction Prop 111 Method 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 2022-23 1.0028 1.0755 n/a 381,686 2022-23 Proposition 4 Limitation 381,686 2023-24 Population Factor 0.9950 2023-24 Per Capita Personal Income Factor 1.0444 2023-24 Proposition 4 Limitation $396,640 2023-24 Proceeds of Taxes -$27,057 Proceeds Less than Limitation by: $369,583 Page 7 of 13 :: 2023-24 Appropriation Limitation Document COUNTY SERVICE AREA NO. 1-C (FUND 2500003000) Non- Residential Original Population C.P.I. Construction Prop 111 Method 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 2022-23 1.0028 1.0755 n/a 240,139 2022-23 Proposition 4 Limitation 240,139 2023-24 Population Factor 0.9950 2023-24 Per Capita Personal Income Factor 1.0444 2023-24 Proposition 4 Limitation $249,547 2023-24 Proceeds of Taxes -$12,480 Proceeds Less than Limitation by: $237,067 Page 8 of 13 :: 2023-24 Appropriation Limitation Document COUNTY SERVICE AREA NO. 7-A (FUND 2500500000) Non- Residential Original Population C.P.I. Construction Prop 111 Method 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 2022-23 1.0028 1.0755 n/a 828,018 2022-23 Proposition 4 Limitation 828,018 2023-24 Population Factor 0.9950 2023-24 Per Capita Personal Income Factor 1.0444 2023-24 Proposition 4 Limitation $860,459 2023-24 Proceeds of Taxes $299,828 Service Charges $518,412 Less: Cost "Reasonably Borne" -$518,412 * $0 2023-24 Net Proceeds -$299,828 Proceeds Less than Limitation by: $560,631 * At least $518,412 Page 9 of 13 :: 2023-24 Appropriation Limitation Document COUNTY SERVICE AREA NO. 7-B (FUND 1501000000) Non- Residential Original Population C.P.I. Construction Prop 111 Method 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 2022-23 1.0028 1.0755 n/a 189,920 2022-23 Proposition 4 Limitation 189,920 2023-24 Population Factor 0.9950 2023-24 Per Capita Personal Income Factor 1.0444 2023-24 Proposition 4 Limitation $197,361 2023-24 Proceeds of Taxes -$46,507 Proceeds Less than Limitation by: $150,854 Page 10 of 13 :: 2023-24 Appropriation Limitation Document Part II COUNTY SERVICE AREA NO. 10 (FUND 1502000000) Non- Residential Original Population C.P.I. Construction Prop 111 Method 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 2022-23 1.0028 1.0755 n/a 1,466,498 2022-23 Proposition 4 Limitation 1,466,498 2023-24 Population Factor 0.9950 2023-24 Per Capita Personal Income Factor 1.0444 2023-24 Proposition 4 Limitation $1,523,952 2023-24 Proceeds of Taxes -$335,733 Proceeds Less than Limitation by: $1,188,219 Page 11 of 13 :: 2023-24 Appropriation Limitation Document COUNTY SERVICE AREA NO. 10-A (FUND 2501500000) Non- Residential Original Population C.P.I. Construction Prop 111 Method 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 2022-23 1.0028 1.0755 n/a 418,590 2022-23 Proposition 4 Limitation 418,590 2023-24 Population Factor 0.9950 2023-24 Per Capita Personal Income Factor 1.0444 2023-24 Proposition 4 Limitation $434,989 2023-24 Proceeds of Taxes $98,498 Service Charges $1,040,847 Less: Cost "Reasonably Borne" -$1,040,847 * $0 2023-24 Net Proceeds -$98,498 Proceeds Less than Limitation by: $336,492 * At least $1,040,847 Page 12 of 13 :: 2023-24 Appropriation Limitation Document COUNTY SERVICE AREA NO. 16 (FUND 1502500000) Non- Residential Original Population C.P.I. Construction Prop 111 Method 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 2021-22 0.9824 1.0573 n/a 89,363 2022-23 1.0028 1.0755 n/a 96,379 2022-23 Proposition 4 Limitation 96,379 2023-24 Population Factor 0.9950 2023-24 Per Capita Personal Income Factor 1.0444 2023-24 Proposition 4 Limitation $100,155 2023-24 Proceeds of Taxes -$51,704 Proceeds Less than Limitation by: $48,451 Page 13 of 13 Attachment 3 IN THE BOARD OF SUPERVISORS COUNTY OF SAN LUIS OBISPO, STATE OF CALIFORNIA 20th day of June, 2023 PRESENT: Supervisors ABSENT: RESOLUTION NO. ____________ RESOLUTION ESTABLISHING THE APPROPRIATION LIMIT FOR FISCAL YEAR 2023-2024 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 San Luis Obispo County's Appropriation Limit for Fiscal Year 2023-2024; and WHEREAS, in accordance with Government Code sections 7900 et. seq., the Department of Public Works has calculated the 2023-2024 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, the documentation used in the determination of the appropriation limits has been available to the public since June 2, 2023 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 2023-2024 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 2023-2024, attached hereto as Attachment 1 and incorporated herein by this reference. 2. That the Appropriation Limits for Fiscal Year 2023-2024 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 2023-2024, attached hereto as Attachment 2 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 ATTEST: County Clerk of the Board of Supervisors By: Deputy Clerk Page 2 of 3 APPROVED AS TO FORM AND LEGAL EFFECT: RITA L. NEAL :::un~ eu=- Oeputycounty Counsel Dated: lune 7. 2023 Page 3 of3