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Michael C. Watkins, Superintendent • 400 Encinal Street, Santa Cruz, CA 95060 • 831-466-5600 • FAX 831-466-5607 • www.santacruz.k12.ca.us Board of Education Mr. Jack Dilles Mr. Aaron Hinde Mr. Arnold Levine Ms. Gina Locatelli Mr. Vic Marani Mr. Dana Sales Mr. George “Bud” Winslow September 27, 2011 SUBJECT: ADOPTION OF THE GANN LIMIT RESOLUTION 11-13 Recommendation: Adopt Resolution 11-13, 2010-2011 and projected 2011-2012 Appropriations Limit. Background Information: Under the provision of the Gann Amendment, the California Constitution requires that the Governing Board of each local jurisdiction establish the maximum appropriations limit, commonly called the Gann Limit, each fiscal year and report its appropriation to the Superintendent of Public Instruction and to the Director of Finance. Legislation enacted in 1989 to implement Proposition 98 requires each school district to recalculate its prior year appropriation limit. Education Code sections 1629 and 42132 requires that the Governing Board adopt a resolution stating the actual appropriation limit for the preceding fiscal year. In accordance with Education Code section 42132, the Gann Limit calculation has been made available for public inspection. Santa Cruz County Office of Education Santa Cruz County Unaudited Actuals Fiscal Year 2010-11 County Office Appropriations Limit Calculations 44 10447 0000000 Form GANN 2010-11 Calculations Extracted Data A. PRIOR YEAR DATA (2009-10 Actual Appropriations Limit and Gann ADA are from county's prior year Gann data reported to the CDE) PRIOR YEAR APPROPRIATIONS LIMIT 1. Program Portion of Prior Year Appropriations Limit (Preload/Line D16c, PY column) 2. Other Services Portion of Prior Year Appropriations Limit (Preload/Line D16d, PY column) 3. TOTAL PRIOR YEAR APPROPRIATIONS LIMIT (Lines A1 plus A2) PRIOR YEAR GANN ADA 4. Program ADA (Preload/Line B5, PY column) 5. Other ADA (Preload/Line B6, PY column) ADJUSTMENTS TO PRIOR YEAR LIMIT AND ADA ADJUSTMENTS TO PRIOR YEAR LIMIT 6. Reorganizations and Other Transfers 7. Temporary Voter Approved Increases 8. Less: Lapses of Voter Approved Increases 9. TOTAL ADJUSTMENTS TO PRIOR YEAR LIMIT (Lines A6 plus A7 minus A8) 10. Adjustments to Program Portion ([Lines A1 divided by A3] times Line A9) 11. Adjustments to Other Services Portion (Lines A9 minus A10) ADJUSTMENTS TO PRIOR YEAR ADA (Only for reorganizations and other transfers, and only if adjustments to the appropriations limit amounts are entered in Line A6 or A10 above) 12. Adjustments to Program ADA 13. Adjustments to Other ADA B. CURRENT YEAR GANN ADA CURRENT YEAR PROGRAM ADA (2010-11 data should tie to Principal Apportionment Attendance Software reports plus any ADA for charter schools approved by the COE) 1. Total Elementary ADA (Form A, Line 8)** 2. Total High School ADA (Form A, Line 22)** 3. Total Charter Schools ADA (Form A, Line 33) 4. Less: Adult ADA (Form A, Lines 18 through 20)** 5. Total (Lines B1 through B3 minus B4) California Dept of Education SACS Financial Reporting Software - 2011.2.0 File: gann-c (Rev 05/13/2011) Entered Data/ Extracted Totals Data Adjustments* Entered Data/ Adjustments* 2009-10 Actual 12,037,047.31 12,037,047.31 0.00 1,292.52 35,602.54 12,037,047.31 11,648,014.03 0.00 0.00 12,037,047.31 11,648,014.03 1,292.52 35,602.54 1,283.31 35,713.33 Adjustments to 2010-11 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2010-11 Annual Report 23.44 866.63 457.93 64.69 1,283.31 0.00 2010-11 P2 Report Totals 2010-11 Actual Adjustments to 2009-10 CURRENT YEAR OTHER ADA 6. Total District Gann ADA (District Form GANN, Line B9) C. LOCAL PROCEEDS OF TAXES/STATE AID RECEIVED TAXES AND SUBVENTIONS (Funds 01, 09, and 62) 1. Homeowners' Exemption (Object 8021) 2. Timber Yield Tax (Object 8022) 3. Other Subventions/In-Lieu Taxes (Object 8029) 4. Secured Roll Taxes (Object 8041) 5. Unsecured Roll Taxes (Object 8042) 6. Prior Years' Taxes (Object 8043) 7. Supplemental Taxes (Object 8044) 8. Ed. Rev. Augmentation Fund (ERAF) (Object 8045) 9. Penalties and Int. from Delinquent Taxes (Object 8048) 10. Receipts from County Bd. of Supervisors (Object 8070) 11. Other In-Lieu Taxes (Object 8082) 12. Comm. Redevelopment Funds (Objects 8047 & 8625) (Only if not counted in redevelopment agency's limit) 13. Parcel Taxes (Object 8621) 14. Other Non-Ad Valorem Taxes (Object 8622) (Taxes only) 15. Penalties and Int. from Delinquent Non-Revenue Limit Taxes (Object 8629) (Only those for the above taxes) 16. Transfers to Charter Schools in Lieu of Property Taxes (Object 8096) 17. TOTAL TAXES AND SUBVENTIONS (Lines C1 through C16) 2011-12 Calculations 0.00 2011-12 Annual Estimate 23.44 866.63 457.93 64.69 1,283.31 20.00 896.17 516.00 66.17 1,366.00 0.00 2011-12 P2 Estimate 20.00 896.17 516.00 66.17 1,366.00 35,664.71 35,713.33 2010-11 Actual 2011-12 Budget 67,005.52 6,131.57 2,610.97 7,768,864.62 191,197.12 27,702.47 74,867.47 0.00 3,938.89 0.00 0.00 67,005.52 6,131.57 2,610.97 7,768,864.62 191,197.12 27,702.47 74,867.47 0.00 3,938.89 0.00 0.00 68,993.00 1,962.00 2,106.00 8,062,909.00 198,082.00 0.00 49,788.00 (6,723.00) 0.00 0.00 0.00 68,993.00 1,962.00 2,106.00 8,062,909.00 198,082.00 0.00 49,788.00 (6,723.00) 0.00 0.00 0.00 250,448.56 0.00 0.00 250,448.56 0.00 0.00 272,156.00 0.00 0.00 272,156.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8,392,767.19 8,649,273.00 8,392,767.19 Page 1 of 3 0.00 0.00 8,649,273.00 Printed: 8/30/2011 8:57 AM Santa Cruz County Office of Education Santa Cruz County Unaudited Actuals Fiscal Year 2010-11 County Office Appropriations Limit Calculations 44 10447 0000000 Form GANN 2010-11 Calculations Extracted Data Adjustments* 2011-12 Calculations Entered Data/ Extracted Totals Data Entered Data/ Adjustments* Totals OTHER LOCAL REVENUES (Funds 01, 09, and 62) 18. To General Fund from Bond Interest and Redemption Fund (Excess debt service taxes) (Object 8914) 19. TOTAL LOCAL PROCEEDS OF TAXES (Lines C17 plus C18) 0.00 8,392,767.19 0.00 0.00 0.00 8,392,767.19 8,649,273.00 0.00 0.00 8,649,273.00 EXCLUDED APPROPRIATIONS 20. Medicare (Enter federally mandated amounts only from objs. 3301 and 3302; do not include negotiated amounts) OTHER EXCLUSIONS 21. Americans with Disabilities Act 22. Unreimbursed Court Mandated Desegregation Costs 23. Other Unfunded Court-ordered or Federal Mandates 24. TOTAL EXCLUSIONS (Lines C20 through C23) STATE AID RECEIVED (Funds 01, 09, and 62) 25. Revenue Limit State Aid - Current Year (Object 8011) 26. Revenue Limit State Aid - Prior Years (Object 8019) 27. Supplemental Instruction - CY (Res. 0000, Object 8590)** 28. Supplemental Instruction - PY (Res. 0000, Object 8590)** 29. Comm Day Sch Addl Funding - CY (Res. 2430, Obj. 8311 and Res. 0000, Obj. 8590)** 8,643,699.21 8,878.28 5,168,750.64 43,540.00 30. Comm Day Sch Addl Funding - PY (Res. 2430, Obj. 8319 and Res. 0000, Obj. 8590)** 31. 32. 33. 34. 35. ROC/P Apportionment - CY (Res. 0000, Object 8590)** ROC/P Apportionment - PY (Res. 0000, Object 8590)** Charter Schs. Gen. Purpose Entitlement (Object 8015) Charter Schs. Categorical Block Grant (Object 8590)** SUBTOTAL STATE AID RECEIVED (Lines C25 through C34) LESS TRANSFERS FROM DISTRICTS 36. Trans. of Spec. Ed. Special Day Class (Form RL, Line 23a) 37. Trans. of County Comm. Sch. Funds (Form RL, Line 24) 38. TOTAL TRANSFERS FROM DISTRICTS (Lines C36 plus C37) 39. TOTAL STATE AID (Lines C35 minus C38) DATA FOR INTEREST CALCULATION 40. Total Revenues (Funds 01, 09 & 62, objects 8000-8799) 41. Total Interest and Return on Investments (Funds 01, 09, and 62, objects 8660 and 8662) APPROPRIATIONS LIMIT CALCULATIONS D. PRELIMINARY APPROPRIATIONS LIMIT 1. Revised Prior Year Program Limit (Lines A1 plus A10) 2. Inflation Adjustment 3. Program Population Adjustment (Lines B5 divided by [A4 plus A12]) (Round to four decimal places) 4. PRELIMINARY PROGRAM LIMIT (Lines D1 times D2 times D3) 5. Revised Prior Year Other Services Limit (Lines A2 plus A11) 6. Inflation Adjustment 7. Other Services Population Adj. (Lines B6 divided by [A5 plus A13]) (Round to four decimal places) 8. PRELIMINARY OTHER SERVICES LIMIT (Lines D5 times D6 times D7) 9. PRELIMINARY TOTAL APPROPRIATIONS LIMIT (Lines D4 plus D8) 4,086,237.00 0.00 8,652,577.49 9,298,527.64 829,968.67 364,616.00 1,194,584.67 7,457,992.82 0.00 9,298,527.64 54,055,248.41 148,651.74 262,869.00 256,353.04 262,869.00 8,643,699.21 8,878.28 5,168,750.64 43,540.00 5,168,750.00 8,835,673.00 0.00 5,168,750.00 0.00 0.00 0.00 4,086,237.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 17,951,105.13 8,835,673.00 829,968.67 364,616.00 871,693.30 354,308.00 1,194,584.67 16,756,520.46 1,226,001.30 7,609,671.70 54,055,248.41 43,195,013.00 148,651.74 170,500.00 5,168,750.00 14,004,423.00 871,693.30 354,308.00 0.00 5,168,750.00 1,226,001.30 12,778,421.70 43,195,013.00 170,500.00 2011-12 Budget 12,037,047.31 0.9746 11,648,014.03 1.0251 0.9929 1.0644 11,648,014.03 12,709,339.60 0.00 0.9746 Page 2 of 3 8,835,673.00 0.00 0.00 2010-11 Actual APPROPRIATIONS SUBJECT TO THE LIMIT 10. Local Revenues Excluding Interest (Line C19) 11. Preliminary State Aid Calculation a. Maximum State Aid in Local Limit (Lesser of Line C39 or [Lines D9 minus D10 plus C24]; if negative, then zero) 12. Local Revenues in Proceeds of Taxes a. Interest Counting in Local Limit (Lines C41 divided by [C40 minus C41] times [D10 plus D11a]) b. Total Local Proceeds of Taxes (Lines D10 plus D12a) California Dept of Education SACS Financial Reporting Software - 2011.2.0 File: gann-c (Rev 05/13/2011) 256,353.04 0.00 1.0251 1.0031 0.9986 0.00 0.00 11,648,014.03 12,709,339.60 8,392,767.19 8,649,273.00 3,511,599.88 4,322,935.60 32,827.24 8,425,594.43 51,407.01 8,700,680.01 Printed: 8/30/2011 8:57 AM Santa Cruz County Office of Education Santa Cruz County Unaudited Actuals Fiscal Year 2010-11 County Office Appropriations Limit Calculations 44 10447 0000000 Form GANN 2010-11 Calculations Extracted Data 2011-12 Calculations Entered Data/ Extracted Totals Data Adjustments* 13. State Aid in Proceeds of Taxes (lesser of Line D11a or [Lines D9 minus D12b plus C24]; if negative, then zero) 14. Total Appropriations Subject to the Limit a. Local Revenues (Line D12b) b. State Subventions (Line D13) c. Less: Excluded Appropriations (Line C24) d. TOTAL APPROPRIATIONS SUBJECT TO THE LIMIT (Lines D14a plus D14b minus D14c) Entered Data/ Adjustments* 3,478,772.64 Totals 4,271,528.59 8,425,594.43 3,478,772.64 256,353.04 11,648,014.03 15. Adjustments to the Limit Per Government Code Section 7902.1 (Line D14d minus D9; if negative, then zero) 0.00 If not zero report amount to: Ana J. Matosantos, Director State Department of Finance Attention: School Gann Limits State Capitol, Room 1145 Sacramento, CA 95814 16. Apply to Program and Other Services a. Program Portion of Adjustment (Lines [D4 divided by D9] times D15) b. Other Services Portion of Adjustment (Lines D15 minus D16a) c. Final Program Portion of Limit (Lines D4 plus D16a) d. Final Other Services Portion of Limit (Lines D8 plus D16b) SUMMARY 17. Adjusted Appropriations Limit (Lines D16c plus D16d) 18. Appropriations Subject to the Limit (Line D14d) 0.00 0.00 0.00 11,648,014.03 0.00 2010-11 Actual 2011-12 Budget 11,648,014.03 12,709,339.60 11,648,014.03 * Please provide below an explanation for each entry in the adjustments column. ** Impacted by the flexibility provisions of SBX3 4 (Chapter 12, Statutes of 2009), as amended by SB 70 (Chapter 7, Statutes of 2011). Amounts in Section C, State Aid Received, can no longer be extracted and must be manually input into the Adjustments column. Kyle Rucker, Coordinator, Internal Finance Gann Contact Person California Dept of Education SACS Financial Reporting Software - 2011.2.0 File: gann-c (Rev 05/13/2011) (831)466-5630 Contact Phone Number Page 3 of 3 Printed: 8/30/2011 8:57 AM

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