Exhibit A
City of Patterson
Appropriations Limit Calculation
Fiscal Year 2023-24
I. Calculation of Appropriations Limit: Amount
Fiscal Year 2022-23 Appropriations Limit $69,708,272
a. CPI Factor (change in California per capita income) 1.0444 * b. Population Factor (Change in County population) 0.9949 * Change Factor (a. x b.) 1.03907356
Fiscal Year 2023-24 Appropriations Limit $72,432,022
II. Calculation of appropriations subject to the Appropriations Limit:
Fiscal Year 2023-24 Budgeted General Fund Revenue $27,272,817 Less: Non-proceeds of taxes ($5,365,225)
Total FY 2023-24 appropriations subject to the Appropriations Limit: $21,907,592 Remaining Capacity $50,524,430
The City of Patterson, in compliance with Article XIII-B of the California Constitution (Proposition 4, which was passed in 1979) and Section 7910 of the California Government Code, hereby establishes the City of Patterson’s Appropriation Limit for the Fiscal Year of 2023-24 to be $72,432,022.
The Appropriations Limitation imposed by Propositions 4 and 11 creates a restriction on the amount of revenue that can be appropriated in any fiscal year. The limit is based on the actual appropriations during the 1978-79 fiscal year (base year established by Proposition 13) and is increase each year using the growth of population and inflation. The restricted revenue are those defined as “proceeds of taxes”. This means that even though an agency may collect a large amount of tax, it can not appropriate more than the established limit. Problems can arise when there is a strong flow of tax revenue and the population and/or inflation figures remain constant (or even go down). In this situation, an agency will be required to return the excess tax proceeds.
The City of Patterson’s limit is $72,432,022 while the proceeds of taxes (appropriations subject to limit) amounted to $21,907,592.
U:\Accounting\Accountants\Appropriation-GANN Limit\2023-24\Appropriation FY24_ Calc Exhibit A & B 6/12/20235:46 PM CITY OF PATTERSON Exhibit B
Proceeds of Taxes Calculation
Fiscal Year 2023-24
Proceeds of taxes
Non-proceeds
of taxes Total revenue
Operating Revenue:
100-000-5001 Property Tax - Current Secured 4,532,405 4,532,405 100-000-5002 Property Tax - Current Unsecured 226,078 226,078 100-000-5006 Property Tax - Supplemental 25,000 25,000
100-000-5010 Real Estate Transfer Tax 110,000 110,000
100-000-5020 Sales & Use Tax 13,061,426 13,061,426
100-000-5021 Sales & Use Tax-PubSaf (Prop172) 100,000 100,000 100-000-5025 Transient Occupancy Tax (TOT) 285,151 285,151 100-000-5030 Franchise Fees 255,000 255,000
100-000-5180 Cannabis Pilot Program 78,639 78,639
Total Taxes 18,673,699 - 18,673,699
100-000-5100 Business License 146,299 146,299
100-000-5102 CASp Program Fee 4,000 4,000
100-000-5150 Building Permit - Residential 295,679 295,679 100-000-5151 Building Permit - Commercial 787,684 787,684 100-000-5158 Abandoned Prop Registration 80 80
100-000-5160 Plan Check 559,156 559,156
100-000-5161 Application Fee 35,000 35,000
100-000-5170 Encroachment Permit 6,000 6,000
100-000-5190 Other Licenses & Permits 2,250 2,250
Total License & Permits 150,299 1,685,849 1,836,148
100-000-5202 Motor Vehicle In-lieu 2,849,128 2,849,128
100-000-5206 FHA In-lieu 1,300 1,300
100-000-5208 Homeowner Property Tax Relief 31,500 31,500 100-000-5260 Abandoned Vehicle 12,000 12,000
100-000-5270 COPS - AB 3229 SLESF 175,000 175,000
100-000-5275 Grant County-Tire Amnesty 5,010 5,010
100-000-5277 State (Beverage) Grant 6,500 6,500
100-000-5280 State Mandated Cost Reimb 15,000 15,000
100-000-5285 Fire District Reimbursement 325,584 325,584 100-000-5286 Crossing Guard Reimbursement 109,212 109,212 100-000-5296 Safer Grant - Federal 516,453 516,453
100-000-5298 Prop 68 Grant - State 452,001 452,001
100-000-5299 Urban Greening Grant - State 1,360,667 1,360,667 Total Inter-Governmental 2,881,928 2,977,427 5,859,355
U:\Accounting\Accountants\Appropriation-GANN Limit\2023-24\Appropriation FY24_ Calc Exhibit A & B 6/12/20235:46 PM CITY OF PATTERSON Exhibit B
Proceeds of Taxes Calculation
Fiscal Year 2023-24
Proceeds of taxes
Non-proceeds
of taxes Total revenue
100-000-5300 Administration Fee 50,000 50,000
100-000-5305 Return Check Charge 2,500 2,500
100-000-5306 Credit Check Fee 30 30
100-000-5308 Copies & Maps 500 500
100-000-5315 Rental Income 19,166 19,166
100-000-5320 Plans & Specs 100 100
100-000-5325 Park Reservation Fees 800 800
100-000-5326 Senior Center Reservation Fee 16,000 16,000 100-000-5327 Walnut Grove Facility Fees 1,000 1,000
100-000-5328 Sports Complex Facility Fees 13,000 13,000 100-000-5329 Accident Reports 5,000 5,000
100-000-5330 Police Service-Permit Processing 500 500
100-000-5365 Weed & Mistletoe Abatement 2,500 2,500
100-000-5380 Fire Inspections 5,000 5,000
100-000-5381 Fire Plan Review 1,000 1,000
100-000-5382 Fire Permits 60,000 60,000
100-000-5383 Fire Other 3,500 3,500
100-000-5384 Charging Station Revenue 1,250 1,250
Total Charges for Services - 181,846 181,846
100-000-5405 Tiny Tots 12,000 12,000
100-000-5415 Contract Programs 9,000 9,000
100-000-5427 Youth Basketball 24,000 24,000
100-000-5430 Youth Soccer 39,000 39,000
100-000-5450 Adult Sports 2,200 2,200
100-000-5473 Youth Commission/Development 2,000 2,000
100-000-5472 School Reimbursement Pool Heating 24,143 24,143 100-000-5475 New Programs 10,400 10,400
100-000-5476 Special Events 3,000 3,000
100-000-5478 Special Interest Classes 1,000 1,000
100-000-5479 Other Recreation Programs 12,000 12,000
100-000-5482 Swim Lessons 40,000 40,000
100-000-5483 Open Swim Fees 34,000 34,000
100-000-5484 Swim Team Revenue 6,600 6,600
100-000-5488 Concession Stand 10,000 10,000
100-000-5489 Day Camp 42,900 42,900
100-000-5490 Recreation Reimb - Training 500 500
100-000-5491 Facility Reservation Fees 500 500
100-000-5492 Advertising Fees 1,000 1,000
100-000-5493 Teen Programs 2,500 2,500
100-000-5499 Jr. Leader 1,250 1,250
Total Recreation - 277,993 277,993
100-000-5500 Fines - Parking 40,000 40,000
100-000-5501 Fines - Traffic/Booking Fees 20,000 20,000 100-000-5502 Fines - Cannabis 6,000 6,000
100-000-5506 Forfeiture - Stored Vehicle 25,000 25,000
100-000-5520 Code Enforcement 5,000 5,000
Total Fines & Forfeitures - 96,000 96,000
100-000-5789 Grading Permit 2,500 2,500
100-000-5790 Miscellaneous Revenue 40,000 40,000
100-000-5792 Miscellaneous Rev- Recreation 2,000 2,000
100-000-5793 CPR/First Aid Revenue 500 500
100-000-5801 Salary Reimbursement - Fire Dept 100,000 100,000 U:\Accounting\Accountants\Appropriation-GANN Limit\2023-24\Appropriation FY24_ Calc Exhibit A & B 6/12/20235:46 PM CITY OF PATTERSON Exhibit B
Proceeds of Taxes Calculation
Fiscal Year 2023-24
Proceeds of taxes
Non-proceeds
of taxes Total revenue
Total Investments/Other - 145,000 145,000
TOTAL REVENUE-FUND 100 21,705,926 5,364,115 27,070,041
Percentage of Total 80.18% 19.82% 100.00%
100-000-5600 Interest Income 4,490 1,110 5,600
5,365,225 21,710,416 27,075,641
U:\Accounting\Accountants\Appropriation-GANN Limit\2023-24\Appropriation FY24_ Calc Exhibit A & B 6/12/20235:46 PM
CITY OF PATTERSON
APPROPRIATION LIMIT TABLE
FY 2023-24
Appropriation Change Change Change
Subject to % % Factor
Appropriation
Limit Limitation Pop CPI
2023-24 72,432,022 21,907,592 0.99% 4.44% 1.0994%
2022-23 69,708,272 21,552,905 1.22% 7.55% 1.0994%
2021-22 63,400,917 14,914,672 1.67% 5.73% 1.0644%
2020-21 59,565,836 12,570,821 1.44% 3.73% 1.0419%
2019-20 57,172,365 12,958,735 1.49% 3.85% 1.0539%
2018-19 54,244,587 11,904,716 1.27% 3.67% 1.0499%
Appropriation Limit Table
City of Patterson
U:\Accounting\Accountants\Appropriation-GANN Limit\2023-24\Appropriation FY24_ Calc Exhibit A & B 6/12/20235:46 PM