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File Number: 25-287 The Finance Department of the City of San Leandro compiles the data and makes calculations incident to the determination of the XIIIB appropriations limit. In addition to the adoption of the FY 2025-2026 appropriations limit, corrections were made to the appropriations limits for FY 2024-2025. The calculations performed during the prior fiscal year reflected an incorrect County population percent change. During the annual audit testing performed by Maze & Associates, the independent auditor reviewed the Gann Limit (appropriations limit) calculations and found an error in the calculation percentage used for the County population percent change. The auditors recommended that staff revise the calculation and update the resolution for the FY 2024-2025 Gann Limit. In adjusting for the correct County population percent change, the appropriations limit for FY 2024-2025 is $319,515,027. The original appropriations limit stated for FY 2024-2025 was $325,136,898. By including these corrections to the appropriations limits for the prior fiscal year, the City will remain in compliance with the Gann Limit requirement. The City did not exceed its Gann Limit in either year with the original or with the corrected limit. The resolution establishes the appropriations limit FY 2025-2026 to be $341,146,079 and reestablishes corrected appropriations limits for FY 2024-2025 to be $319,515,027. Current City Council Policy The Council adopts the appropriation limit annually during the final budget adoption process. Fiscal Impact None. Impacts the City only if the appropriation limit is exceeded by the proposed fiscal year 2025-2026 appropriation subject to limitation. The City has never exceeded the Gann Limit. CONCLUSION Staff recommends City Council approval of a resolution establishing the City’s appropriation limit of $341,146,079 for FY 2025-2026, and approval to correct FY 2024-2025 appropriation limit of $319,515,027. ATTACHMENTS A: Resolution Approving Gann Limit Appropriation o Ex A1: Gann Appropriation Limitation Calculation PREPARED BY: Nicole Gonzales, Finance Director Page 2 City of San Leandro Printed on 9/4/2025