Appropriations Limit (GANN Limit) Audited Reports

The GANN or Appropriations Limit is on the amount of tax money that state and local governments, including school districts, can legally spend. In November 1979, California voters approved the late Paul Gann’s Proposition 4, which is called the Gann Limit.

Division 9 of Title 1, beginning with Section 7900 of the Government Code, was then added to laws to establish the process for calculating state and local government appropriations limits and appropriations subject to limitation under Article XIII B of the California Constitution.  

These constitutional and statutory sections explain and define the appropriations limit and appropriations subject to limitation as they apply to state and local government and require that each entity of government formally "adopt" its appropriations limit for a given fiscal year.

Below please find the Auditor's reports for prior year GANN Limits.