In early April, CSAC shared the California Department of Finance
(DOF) Letter on State Subventions (Gann Limit) for Fiscal Year
2024-25. The
letter provides direction to counties concerning specified
state subventions within your county appropriation limits for
Fiscal Year (FY) 2024-25. Additionally, the letter provides
important information detailing a revised date for reporting
overages and the process for submitting this information to DOF.
As indicated in the letter, each county is required under
Government Code (GC) §7903 to include the full value of these
subventions within the county’s appropriation limit for FY
2024-25 and each subsequent year. Additionally,
GC §7903 requires each county to identify the amount
attributable to these subventions in excess of their limit and
report that information to DOF.
As further detailed in the letter, the accompanying
FY 2024-25 spreadsheet identifies the cumulative total of
these subventions to be included in each county’s appropriations
limit and provides additional details regarding the amounts
attributable to each subvention, as well as the statutory
references to each subvention.
Finally, the spreadsheet for
FY 2021-22 subventions along with a DOF
letter sent in March of 2023 details how counties should
report subventions from 2023-24 that would cause a county to
exceed its local limit for 2023-24. Counties are asked to report
any such subventions to DOF by November 1, 2024.
If you have any questions regarding this letter, DOF’s identified
point of contact is Susan Wekanda, Principal Program Budget
Analyst, who can be reached via email at Susan.Wekanda@dof.ca.gov
and Matthew Westbrook at matthew.westbrook@dof.ca.gov.
It is recommended that you also include your CSAC Government
Finance and Administration Team – Eric Lawyer, GFA Legislative
Advocate at elawyer@counties.org and
Stanicia Boatner, GFA Legislative Analyst at sboatner@counties.org when
sending any queries to DOF.
