1993 City Limit Worksheet #6I
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CITY OF ROSEMEAD
APPROPRIATIONS LIMIT WORKSHEET #6
JUNE 30, 1993
McGLADREY & PULLEN RSM
® Certified Public Accountants and Consultants international
I ANNUAL REVIEW COMPLIANCE LETTER
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To the Honorable Mayor
' and Members of the City Council
City of Rosemead
Rosemead, California
t We have applied the procedures enumerated below to the accompanying Appropriations
' Limit Worksheet #6 of the City of Rosemead for the year ended June 30, 1993. These
procedures, which were agreed to by the League of California Cities and presented in their
Article XIIIB Appropriations Limitation Uniform Guidelines, were performed solely to
assist you in meeting the requirements of Section 1.5 of Article XIIIB of the California
Constitution. This report is intended for the information of management and the City
Council. This restriction is not intended to limit the distribution of this report, which is a
' matter of public record.
The procedures performed and our findings were as follows:
' 1. We obtained the City's computations of the Article X111B Appropriations Limitation
and determined that the limit and annual adjustment factors were adopted by resolution
' of the City Council. We also determined that the population and inflation options were
selected by a recorded vote of the City Council.
' 2. For the accompanying Appropriations Limit Worksheet #6, we added Line A, June 30,
1987 appropriations limit, to Line E, total adjustments, and agreed the resulting amount
to Line F, this year's limit.
3. We agreed the current year information presented in the accompanying Appropriations
Limit Worksheet #6 to the other worksheets described in #1 above.
' 4. We agreed the appropriations limit for the year ended June 30, 1987 presented in the
accompanying Appropriations Limit Worksheet #6 to the appropriations limit adopted
by the City Council for that year.
Suite 300 Worldwide
140 South take Avenue Services
Pasadena, California 91101-2651 Through
' (818) 795-7950 FAX (818) 795-9820 1.' RSM International
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' These agreed upon procedures are substantially less in scope than an audit, the objective
of which is the expression of an opinion on the accompanying Appropriations Limit
' Worksheet #6. Accordingly, we do not express such an opinion.
Based on the application of the procedures referred to above, nothing came to our attention
' that caused us to believe that the accompanying Appropriations Limit Worksheet #6 was
not computed in accordance with Article XIIIB of the California Constitution. Had we
performed additional procedures or had we made an audit of the accompanying
' Appropriations Limit Worksheet #6 and the other completed worksheets described in #1
above, matters might have come to our attention that would have been reported to you.
' Pasadena, California
September 21, 1993
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CITY OF ROSEMEAD
APPROPRIATIONS LIMIT WORKSHEET #6
For the Fiscal Year Ended June 30, 1993
(Unaudited)
A. Appropriations limit for year ended
June 30, 1987 (see Note 2)
B.
Adjustment factors (see Note 2):
Price Population
Combined Cumulative
Fiscal Year Ended (Note 3) (Note 4)
Factor Factor
June 30, 1988 1.0347 1.0191
1.0545 1.0545
June 30, 1989 1.0466 1.0162
1.0636 1.1216
June 30, 1990 1.0519 1.0114
1.0639 1.1932
June 30, 1991 1.0421 1.0136
1.0563 1.2604
June 30, 1992 1.0414 1.0173
1.0594 1.3353
June 30, 1993 0.9936 1.0149
1.0084 1.3465
Total Adjustment Factor
C.
Adjustment for price and population
D.
Other adjustments (Note 5)
E.
Total adjustments (Lines C plus D)
F.
Appropriations limit for fiscal year ended
June 30, 1993 (Lines A plus E)
See Notes to Appropriations Limit Worksheet #6.
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$ 12,773,990
x .3465
$ 4,426,166
$ 4.426.166
17.200.156
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CITY OF ROSEMEAD
NOTES TO APPROPRIATIONS LIMIT WORKSHEET #6
For the Year Ended June 30, 1993
' See Accountant's Report
I Note 1. Purpose of Limited Procedures Review
' Under Article XIIIB of the California Constitution, California governmental agencies are
restricted as to the amount of annual appropriations from the proceeds of taxes. Effective
for years beginning on or after July 1, 1990, under Section 1.5 of Article XIIIB, the annual
' calculation of the appropriations limit is subject to a limited procedures review in
connection with the annual audit.
I Note 2. Method of Calculation
For the fiscal years beginning on or after July 1, 1990, the appropriations limit will be
calculated based on the limit for the fiscal year ended June 30, 1987, adjusted for the price
' and population factors discussed at Notes 3 and 4 below, in accordance with Section 10.5
of Article XIIIB.
I Note 3. Price Factors
' A California governmental agency may increase its appropriation limit by either the annual
percentage increase in the 4th quarter per capita personal income or the percentage
increase in the local assessment roll from the proceeding year due to the addition of local
' nonresidential construction. Amounts adopted by the City of Rosemead represent annual
percentage increases for per capita income.
1 Note 4. Population Factors
' A California governmental agency may increase its appropriation limit by either the
percentage increase of the jurisdiction's own population growth or the percentage increase
in population growth in the county where the jurisdiction is located. Amounts adopted by
' the City of Rosemead for the years from 1987-88 through 1990-92 represent the greater of
annual population growth factors for the County of Los Angeles and for the City of
Rosemead.
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NOTES TO APPROPRIATIONS LIMIT WORKSHEET #6
See Accountant's Report
I Note 5. Other Adjustments
A California government agency may be required to adjust its appropriation limit when
certain events occur, such as the transfer of responsibility for municipal services to or from
another government agency or private entity. The City of Rosemead had no such
' adjustments for the year ended June 30, 1993.
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