INDEPENDENT ACCOUNTANT’S REPORT ON
APPLYING AGREED UPON PROCEDURES FOR
COMPLIANCE WITH THE PROPOSITION 111
2020-2021 APPROPRIATIONS LIMIT INCREMENT
Honorable Mayor and Members of the City Council
City of Emeryville, California
We have performed the procedures below, which were agreed to by the City of Emeryville, California, on the Appropriations Limit Worksheet (Worksheet) for the year ended June 30, 2021. The City’s management is responsible for the Worksheet. These procedures, which were suggested by the League of California Cities and presented in their Article XIIIB Appropriations Limitation Uniform Guidelines, were performed solely to assist you in meeting the requirements of Section 1.5 of Article XIIIB of the California Constitution. The sufficiency of these procedures is solely the responsibility of the City. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose.
The procedures and associated findings were as follows:
A. We obtained the Worksheet and determined that the 2020-2021 Appropriations Limit of $121,764,528 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 2020-2021 Appropriations Limit by multiplying the 2019-2020 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 Income Factor, City Population Factor and County Population Factor to California State Department of Finance Worksheets.
This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review, the objective of which would be the expression of an opinion or conclusion, respectively, on the Worksheet. 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.
This report is intended solely for the information and use of management and the 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 17, 2021
City of Emeryville
Appropriation Limit Calculation - 2020-21 Fiscal Year
Year Limit
Population Factor Inflation Factor Combined
Rate Type Used Rate Type Used Factor
1978-79 (Base) 4,244,614 $
1979-80 4,662,262 -0.30% County Pop 10.17% U.S. CPI 1.09839490 1980-81 5,252,474 0.49% County Pop 12.11% Cal PCI 1.12659339 1981-82 5,876,507 2.53% City Pop 9.12% Cal PCI 1.11880736 1982-83 6,327,608 0.83% County Pop 6.79% U.S. CPI 1.07676357 1983-84 6,555,966 1.23% County Pop 2.35% Cal PCI 1.03608905 1984-85 7,065,853 2.90% City Pop 4.74% U.S. CPI 1.07777460 1985-86 9,093,009 24.05% City Pop 3.74% U.S. CPI 1.28689470 1986-87 10,454,684 12.39% City Pop 2.30% U.S. CPI 1.14974970 1987-88 10,962,416 1.34% County Pop 3.47% Cal PCI 1.04856498 1988-89 12,185,754 6.21% City Pop 4.66% Cal PCI 1.11159386 1989-90 13,332,902 2.63% City Pop 6.61% Non-Res AV 1.09413843 1990-91 15,769,936 13.50% City Pop 4.21% Cal PCI 1.18278350 1991-92 16,808,748 2.35% City Pop 4.14% Cal PCI 1.06587290 1992-93 17,540,512 2.70% City Pop 1.61% Non-Res AV 1.04353470 1993-94 18,464,450 2.48% City Pop 2.72% Cal PCI 1.05267456 1994-95 19,358,632 3.99% City Pop 0.82% Non-Res AV 1.04842718 1995-96 20,529,818 1.27% County Pop 4.72% Cal PCI 1.06049944 1996-97 21,783,017 0.85% County Pop 5.21% Cal PCI 1.06104285 1997-98 23,197,008 1.74% County Pop 4.67% Non-Res AV 1.06491258 1998-99 25,882,270 7.13% City Pop 4.15% Cal PCI 1.11575895 1999-00 27,890,728 3.09% City Pop 4.53% Cal PCI 1.07759977 2000-01 30,071,517 1.08% County Pop 6.67% Non-Res AV 1.07819046 2001-02 35,054,499 5.80% City Pop 10.18% Non-Res AV 1.16570440 2002-03 37,033,029 1.62% County Pop 3.96% Non-Res AV 1.05644152 2003-04 40,660,451 3.56% City Pop 6.02% Non-Res AV 1.09795100 2004-05 42,968,377 2.32% City Pop 3.28% Cal PCI 1.05676096 2005-06 48,769,906 7.83% City Pop 5.26% Cal PCI 1.13501858 2006-07 52,648,120 3.84% City Pop 3.96% Cal PCI 1.07952064 2007-08 58,999,350 7.32% City Pop 4.42% Cal PCI 1.12063544 2008-09 65,505,287 6.46% City Pop 4.29% Cal PCI 1.11027134 2009-10 68,802,573 3.86% City Pop 1.13% Non-Res AV 1.05033618 2010-11 70,345,189 1.30% City Pop 0.93% Non-Res AV 1.02242090 2011-12 74,382,345 3.15% City Pop 2.51% Cal PCI 1.05739065 2012-13 77,942,987 0.98% County Pop 3.77% Cal PCI 1.04786946 2013-14 82,925,066 1.21% County Pop 5.12% Cal PCI 1.06391952 2014-15 84,665,314 2.07% City Pop 0.03% Cal PCI 1.02098580 2015-16 89,042,223 1.30% County Pop 3.82% Cal PCI 1.05169660 2016-17 100,278,867 6.88% City Pop 5.37% Cal PCI 1.12619456 2017-18 105,081,337 1.06% City Pop 3.69% Cal PCI 1.04789114 2018-19 109,852,899 0.84% County Pop 3.67% Cal PCI 1.04540828 2019-20 114,937,853 0.75% County Pop 3.85% Cal PCI 1.04628875 2020-21 121,764,528 2.13% City Pop 3.73% Cal PCI 1.05939449 2020-21 Budget Appropriation Limit: 121,764,528
2020-21 Appropriations from Proceeds of Taxes: 30,474,900
25.03%
Adjustment Factor (Applied to Prior Year Limit)