City of Irvine - Fiscal Year 2023-25 Adopted Budget

INTRODUCTION

of the appropriations limit by resolution of the City Council is to be completed prior to the fiscal year in question. Once the appropriation limit has been adopted, there are two publication requirements:

 The appropriations limit and the total appropriation subject to limitation must be published in the budget. Resolutions can be found at the end of the Financial Policies Chapter.

 The State Controller’s Office requires the submission of an informational form along with the filing of the Annual Statement of Financial Transactions no later than 110 days after the close of each fiscal year.

Annually during the City’s financial audit, the auditors apply agreed -upon procedures to ensure the City meets the requirements of Section 1.5 of Article XIII-B of the California Constitution.

The City’s General Plan identifies the level and pace of growth of the undeveloped areas of the City. The Strategic Business Plan models expenditures and revenues based on these growth projections. Based on the City’s growth plan and the St rategic Business Plan projections, the City will not reach its Gann expenditure limit in the foreseeable future.

Three-Year Gann Limit Historical Data

Adopted Budget

Taxes Subject to the GANN Limit

FY 2021-22

FY 2022-23

FY 2023-24

Street Lighting District Tax

$

3,634,007

$

3,706,687

$

4,051,942

Property Tax

83,502,059

87,051,124

93,711,819

Sales Tax

69,946,121

72,950,140

91,381,738

Document Transfer Tax

3,544,063

3,611,400

3,936,079

Transient Occupancy Tax

11,302,661

13,945,669

17,741,311

Utility Users Tax

4,793,165

4,857,889

6,254,905

Other Agencies: State Motor Vehicle in Lieu

223,832

229,006

323,207

System Development (SDC) Fees

7,322,968

7,030,317

7,063,623

$

184,268,876 $

193,382,232 $

224,464,624

Taxes Subject to GANN Limit

GANN Limit

421,132,416

466,488,377

484,961,317

$

236,863,540 $

273,106,145 $

260,496,693

Amount Under the GANN Limit

26

FY 2023-25 Adopted Budget

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