City of Fairfield
Fairfield, California
Independent Accountant’s Report on
Agreed-Upon Procedures Applied to
Appropriations Limit Schedule
For the Year Ended June 30, 2025
4660 La Jolla Village Drive, Suite 1 00
San Diego, California 92122
INDEPENDENT ACCOUNTANT’S REPORT ON
APPLYING AGREED-UPON PROCEDURES
To the Honorable Mayor and Members of City Council
of the City of Fairfield
Fairfield, California
We have performed the procedures enumerated below to the accompanying Appropriations Limit Schedule of the City of Fairfield, California (the “City”) for the year ended June 30, 2025. The City’s management is responsible for the Appropriations Limit Schedule.
The City has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of meeting the requirements set forth in Section 1.5 of Article XIII-B of the California Constitution. These procedures, which were suggested by the League of California Cities and presented in the publication entitled Agreed- upon Procedures Applied to the Appr opriations Limitation Prescribed by Article XIII-B of the California Constitution, were performed solely to assist you in meeting the requirements. 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 dete rmining whether the procedures performed are appropriate for their purposes.
The procedures and associated findings are as follows:
1. We obtained the completed worksheets used by the City to calculate its appropriations limit for the year ended June 30, 2025, and compared the limit and annual calculation factors that were adopted by resolution of the City Council. We also compared that the population and inflation options included in the aforementioned worksheets were selected by a recorded vote of the City Council.
Finding: No exceptions were noted as a result of our procedures.
2. For the accompanying Appropriations Limit Schedule, we added the prior year’s limit to the total adjustments, and compared the resulting amount to the current year’s limit.
Finding: No exceptions were noted as a result of our procedures.
3. We compared the current year information presented in the accompanying Appropria tions Limit Schedule to corresponding information in worksheets used by the City.
Finding: No exceptions were noted as a result of our procedures.
4. We compared the prior year appropriations limit presented in the accompanying Appropriations Limit Schedule to the appropriations limit adopted by the City Council for the prior year.
Finding: No exceptions were noted as a result of our procedures.
To the Honorable Mayor and Members of City Council
of the City of Fairfield
Fairfield, California
2 We were engaged by the City to perfo rm this agreed-upon procedures engageme nt and conducted our engagement in accordance with attestation standards established by the Ameri can Institute of Certified Public Accountants. 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 accompanying Approp riations Limit Schedule.
Accordingly, we do not express such an opinion or conclusion. Had we pe rformed additional procedures, other matters might have come to our attention that would have been reported to you.
We are required to be independent of the City, and to m eet 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 the City Council and management of the City and is not intended to be and should not be used by anyone other than those specified parties. However, this report is a matter of public record and its distribution is not limited.
San Diego, California
August 21, 2025
City of Fairfield
Appropriations Limit Schedule
For the Year Ended June 30, 2025
See accompanying Notes to the Appropriations Limit Schedule. 3 Amount Source
A. Appropriations Limit from FY 2023-2024 310,476,000 $ B. Adjustment Factors:
1) Growth in City Population 1.0032 State Department of Finance 2) California per Capita Personal Income Growth 1.0362 State Department of Finance 3) Adjustment Factor 1.0395 B1*B2
C. Annual Adjustment Increase 12,264,000 A * (B3 - 1) D. Other Adjustments:
1) Loss reponsibility (-) – N/A
2) Transfer to private (-) – N/A
3) Transfer to fees (-) – N/A
4) Assumed responsibility (-) – N/A
E. Total Adjustments 12,264,000 (C+D)
F. Appropriations Limit FY 2024-2025 322,740,000 $ (A+E) Prior Year appropriations
limit adopted by the City
City of Fairfield
Notes to the Appropriations Limit Schedule
For the Year Ended June 30, 2025
4 Note 1 – Purpose of Limited Procedures Review
Under Article XIII-B of the California Constitution (t he Gann Spending Limitation Initiative), California governmental agencies are restricted as to the amount of an nual appropriations from proceeds of taxes. Effective for years beginning on or after July 1, 1990, under Sec tion 1.5 of Article XIII-B, the annual calculation of the appropriations limit is subject to a limited procedures review in connection with the annual audit.
Note 2 – Method of Calculation
Under Section 10.5 of Article XIIIB, for fiscal years beginning on or after July 1, 1990, the appropriations limit is required to be calculated based on the limit for the fiscal year 1986-87, adjusted for the inflation and population factors discussed in Notes 3 and 4 below.
Note 3 – Population Factors
A California governmental agency may use as its population factor either the annual percentage change of the jurisdiction’s own population or the annual percentage ch ange in population of the County where the jurisdiction is located. The factor adopted by the City for the year ended June 30, 20 25, represents the annual percentage change in population for the County of Solano.
Note 4 – Inflation Factors
A California governmental agency may use as its inflation factor either the annual percentage change in the 4 th
quarter per capita personal income (which percentage is supplied by the State Department of Finance) or the percentage change in the local assess ment roll from the preceding year due to the change of local nonresidential construction. The factor adopted by the City for the year ended June 30, 2025, represents the percentage change in California per capita personal income.
Note 5 – Other Adjustments
A California government agency may be required to adjust its appropriations limit when certain events occur, such as the transfer of responsibility for municipal serv ices to, or from, another government agency or private entity. The City had no such adjustments for the year ended June 30, 2025.