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SDLA Compliance Resource

Adopt the Gann Appropriations Limit Resolution

An implementation guide for calculating the prior-year and current-year appropriations limits, posting the documentation, adopting the resolution, and submitting the data with unaudited actuals.

  • Fiscal & Budget
  • Governance & Board Approval
Date(s)Resolution by September 15, 2026; Gann data filed with unaudited actuals by September 15; county transmits to CDE by October 15
Applies toSchool districts and county offices of education

In Plain Language: The state constitution (Article XIII B) caps how much tax-funded spending each local agency may appropriate. Every year the board must adopt, by resolution at a public meeting, the district's appropriations limit for the current year and recalculate the prior year's limit using actual data. The calculation is submitted to the state with the unaudited actuals.

Why this matters

The Gann limit is easy to forget because it rarely binds, but the resolution and the calculation are required every year. Missing it creates an audit and county-review finding, and an incorrect calculation can misstate the district's position if revenues approach the limit.

Joint ownership

District: chief business official and fiscal services prepare the worksheets; the superintendent agendizes; the board adopts. County office: reviews the data with unaudited actuals and forwards it to CDE.

Two limits, one resolution

LimitBasisWhere it goes
Prior year (2025–26) actualRecalculated with actual ADA and appropriations subject to the limit.SACS Gann worksheet with unaudited actuals.
Current year (2026–27) estimatedPrior-year limit adjusted for population (ADA) and per-capita income changes.Same resolution; updated again next year with actuals.

From revenue and ADA data to an adopted Gann resolution: the SDLA ITO workflow

The Gann resolution converts revenue, ADA, and state growth factors into a board-adopted spending limit. This SDLA ITO (Input, Transformation, Output) graphic shows how the inputs become the outputs in 9 steps.

SDLA ITO: 9 steps. Input: pull actual revenue and ADA; get state growth factors; open the SACS Gann worksheet. Transformation: calculate both limits; post the documentation; adopt the resolution. Output: adopted Gann resolution; gann data in SACS; retained documentation.
Read down each column, then move to the next: Input identifies what to collect; Transformation covers calculate both limits; post the documentation; adopt the resolution; Output delivers adopted Gann resolution; gann data in SACS; retained documentation. Post documentation at least 15 days before the meeting; adopt and file by September 15, 2026.

Open the full-size workflow graphic

Implementation workflow

  1. Early AugustGather data.Pull prior-year proceeds of taxes, ADA, and the state growth factors.
  2. Mid-AugustCalculate.Complete the SACS Gann worksheets for both years.
  3. At least 15 days before the meetingPost documentation.Make the calculation available to the public and note the posting date.
  4. By September 15Adopt the resolution.Board adopts both limits at a regular public meeting, usually with unaudited actuals.
  5. By September 15Submit with unaudited actuals.File the Gann data in SACS with the county office.

Gann resolution checklist

  • Prior-year limit recalculated with actual data, not carried forward from the estimate.
  • Current-year growth factors match the figures published for the calculation year.
  • Public posting date documented at least 15 days before board action.
  • Resolution adopted at a regularly scheduled meeting and retained with minutes.
  • Gann worksheets included in the SACS unaudited actuals submission.

Official guidance and help

Source review completed October 25, 2026. Verify the current growth factors and your county office's transmittal instructions before adoption.