CSAC Bulletin Article

California Department of Finance Letter: State Subventions (Gann Limit) for Fiscal Year 2024-25

June 6, 2024

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.


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