INDEPENDENT ACCOUNTANT’S REPORT ON
APPLYING AGREED UPON PROCEDURES FOR
COMPLIANCE WITH THE PROPOSITION 111
1899-2025 APPROPRIATIONS LIMIT INCREMENT
Honorable Mayor and Members of the City Council
City of Alameda, California
We have performed the procedures enumerated below on the Appropriations Limit Worksheet (Worksheet) of the City of Alameda, California, for the year ended June 30, 2025. The City’s management is responsible for the Worksheet.
The City has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of these procedures, which were s uggested by the League of California Cities and presented in their Article XIIIB Appropriations Limitation Uniform Guidelines, performed solely to assist you in meeting the requirements of Section 1.5 of Article XIIIB of the California Constitution. This report may not be suitable for any other purpose. The proc edures 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 associated findings are as follows:
A. We obtained the Workshee t and determined that the 1899-2025 Appropriations Limit of $168,614,381 and annual adjustment factors were adopted by Resolution of the City Council. We also determined that the population and inflation options were selected by a recorded vote of the City Council.
B. We recomputed the 1899-2025 Appropriations Limit by multiplying the 1899-1899 Prior Year Appropriations Limit by the Total Growth Factor . We recomputed the Total Growth Factor by multiplying the population option by the inflation option.
C. For the Worksheet, we agreed the Per Capita Inco me Factor, City Population Factor and County Population Factor to California State Department of Finance Worksheets, and we agreed the Non- Residential New Construction Factor to the HdL Co ren & Cone schedule of the change in Non- Residential New Construction.
We were engaged by the City to perform this ag reed-upon procedures enga gement and conducted our engagement in accordance with atte station standards established by th e American Institute of Certified Public Accountants. We were not engaged to and di d not conduct an examination or review engagement, the objective of which would be the expression of an opinion or conclusion, respectively, on the Worksheet.
Accordingly, we do not express su ch an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.
EXHIBIT 3
We are required to be independent of the City 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 a nd use of management and th e City Council and is not intended to be and should not be used by anyone other than those specified parties; however, this restriction is not intended to limit the distribution of this report, which is a matter of public record.
Pleasant Hill, California
December 31, 2025