Annual Appropriations (Gann) Limit 
Pursuant to Article XIII-B of the State Constitution and Government Code (GC) section 7900 et seq., community college districts are required to compute an annual appropriations limit, commonly referred to as the Gann Limit.  The appropriations limit is adjusted annually for changes in price index, population, and other applicable factors.

Price Factor
GC section 7909 requires that the Department of Finance notify the California Community Colleges Chancellor’s Office by May 1 each year of the price factor to be used in establishing the appropriations limit.  The price factor is defined as the change in fourth quarter California per capita personal income.  The Department of Finance posts the annual notifications on their webpage under Forecasting>Demographics>Estimates>Price and Population Factors.

Notification if Appropriations Limit is Exceeded
GC section 7910 requires community college districts to annually secure the approval of their local governing boards of the proposed appropriations limit.

Report Requirement – Gann Limit Worksheet
GC section 7908(c) requires each community college district to report annually to the Chancellor of the California Community Colleges its appropriations limit, appropriations subject to limit, the amount of state aid apportionments and subventions included within the proceeds of taxes of the district, and amounts excluded from the appropriations subject to limit.  This information is to be reported on the Annual Financial and Budget Report, CCFS-311 Gann Appropriations Limit form.

Contact:  For questions about the Gann Limit or the Gann Limit worksheet, please contact Jubilee Smallwood at or  

The Gann limit worksheet will be available the first week of May. Department of Finance will release the price factor applicable to the 2023-24 appropriations limit by May 1. The appropriations limit must be approved by the district's governing board as part of the process for developing the tentative budget for 2023-24. After board approval, keep the worksheet for later reference in reporting the Gann Limit information in the Annual Budget and Financial Report (CCFS-311) application.