To: Board of Supervisors
From: Joanne M. Bohren, CPA, County Auditor-Controller
Report Title: Appropriation Limits for Fiscal Year 2026/27
?Recommendation of the County Administrator ? Recommendation of Board Committee
RECOMMENDATIONS:
ADOPT attached Resolution establishing the appropriation limits for the County General and County Special Districts for fiscal year 2026/2027.
FISCAL IMPACT:
Adopting the appropriation limits allows the County to spend its proceeds of taxes. All of the attached fiscal year 2026/27 limits exceed expected proceeds of taxes.
BACKGROUND:
The attached Resolution is required by Section 7910 of the Government Code and is calculated by the County Auditor-Controller. It is required that the governing body of each local jurisdiction shall establish an appropriation limit for each jurisdiction pursuant to Article XIII-B of the California Constitution. Beginning with fiscal year 2024/25, per Government Code 25214.1(b), the proceeds of taxes for county service areas are included within the county's own appropriations limit.
CONSEQUENCE OF NEGATIVE ACTION:
The County will fail to meet the requirements laid out in Article XIII-B of the California Constitution.
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
and for Special Districts, Agencies and Authorities Governed by the Board
body
IN THE MATTER OF
Appropriation Limits for County and County Special Districts for 2026/27.
WHEREAS, Section 7910 of the Government Code requires that each year the governing body of each local jurisdiction shall establish an appropriations limit for each jurisdiction for the following fiscal year pursuant to Article XIII-B of the California Constitution; and
WHEREAS, according to Article XIII-B of the California Constitution (Section 8 subd.e(2)) the change in the cost of living shall be either the percentage change in California per capita personal income from the preceding year, or the percentage change in the local ass...
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