California Department of Finance Letter: State Subventions (Gann Limit) for Fiscal Year 2026-27
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CSAC recently shared the California Department of Finance (DOF) letter on State Subventions (Gann Limit) for fiscal year 2026-27. The letter provides direction to counties concerning specified state subventions within your county appropriation limits for 2026-27 and includes important information 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 starting in 2021-22 and in each subsequent year thereafter. 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 2026-27 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. Counties are asked to report any such subventions to DOF by November 1, 2027.
If you have any questions regarding this letter, please reach out to Susan Wekanda (Susan.Wekanda@dof.ca.gov) and Matthew Westbrook (matthew.westbrook@dof.ca.gov). It is recommended that you also include Emma Jungwirth (ejungwirth@counties.org) and Julissa Ceja Cardenas (jcejacardenas@counties.org) when sending any queries to DOF.