Ci
ty Council Report
915 I Street, 1st Floor
Sacramento, CA 95814
www.cityofsacramento.org
File ID: 2022-01128 June 14, 2022
T
itle: Adoption of the Fiscal Year (FY) 2022/23 Operating Budget and 2022-2027 Capital Improvement Program (Noticed 06/03/2022)
F
ile ID: 2022-01128
Loc
ation: Citywide.
R
ecommendation: Conduct a public hearing and upon conclusion, adopt a Resolution approving the FY2022/23 Operating Budget and 2022-2027 Capital Improvement Program (CIP).
C
ontact: Howard Chan, City Manager, (916) 808-7488, [email protected], O ffice of the City Manager, Emily Combs, Director of Finance, (916) 808-5574, [email protected], D epartment of Finance
P
resenter: Howard Chan, City Manager, (916) 808-7488, [email protected], Of fice of the City Manager, Emily Combs, Director of Finance, (916) 808-5574, [email protected], D epartment of Finance
A
ttachments:
1-Description/Analysis
2-Supplemental Budget Information
3-Resolution – Redline
4-Resolution
5-Exhibit A - Budget Changes
6-Exhibit B - Position Changes
7-Exhibit C - FY2022/23 Approved Budget
8-Exhibit D - 2022-2027 Approved CIP
Description/Analysis
Issue Detail: The City Charter, Article IX Section III, requires the City Manager to deliver budget recommendations no later than 60 days prior to the start of the new fiscal year. The City Manager’s FY2022/23 Proposed Budget (Budget) was released on April 25, 2022, and is available at <http://www.cityofsacramento.org/finance/budget>.
The Budget was presented to the Budget and Audit Committee on May 6, 2022, and again on May 31, 2022. The Budget and the 2022-2027 Capital Improvement Plan (CIP) were presented to the Council during afternoon and evening hearings held on May 10, 2022 and May 17, 2022. The public provided comments to the Council at each of the public hearings.
During the Budget process, City staff received 21 questions or requests for information, four from the May 31 Budget and Audit Meeting. All but six Supplemental Budget Information (SBI) requests have been previously answered and/or are included with this agenda item (Attachment 2). SBI 2 and 4 will be presented to Council at the 10am Council meeting on June 14, 2022. The remaining four items will be added to the Council follow-up log after budget adoption.
Budget Adjustment Recommendations:
On April 12, 2022, Council approved the adoption of the Storm Drainage Property Fee (Fund 6011). The new fee will be the primary funding source for the Storm Drainage Capital Program. Due to the timing of the approval, the Storm Drainage Property Fee was not added to the Budget or 2022-2027 CIP. Other small changes were included in the budget due to timing and/or technical adjustments.
The following chart summarizes the Storm Drainage Property Fee and other adjustments.
Please see Exhibit A for additional detail.
The following summarizes the requested changes as part of the budget presentations through May 31, 2022.
At the Budget and Audit Committee meeting on May 31, 2022, the Committee requested a review of existing capital projects in District 6 to determine if any funding can be reallocated for all or a portion of the Oki Park Farm Project Irrigation Improvements and Electrical Service Project. SBI 21 in Attachment 2 addresses the review and funding gap.
Fund Proposed Changes FTE
Revenue
Change
Expenditure
Change
General Fund Increase General Fund revenue for 11% general tax on new Storm Drainage Property Fee
- (2,205,200) -
General Fund Increase to Election costs - - 47,000 General Fund/
Measure U (G/MU)
Reductions to offset Commission Stipends MYOP - - (69,960) G/MU Various labor adjustments - - 212,398 Measure U Increase to Sacramento Utility Rate Assistance Program
- - 1,000,000
General/Measure U Funds Total - (2,205,200) 1,189,438 Storm Drainage
Property Fee
New Storm Drainage Property Fee Fund revenue
and related operating expenses
- (20,250,000) 3,647,094
Water, Wastewater,
Solid Waste and
Storm Drainage
Move existing Operating expenses from various
funds to new Storm Drainage Property Fee fund
- - (1,239,394)
Water Reductions to offset Commission Stipends MYOP - - (8,400) Water and Water
Forum
Water Forum budget adjustment - 39,543 - Various* Public Finance Infrastructure adjustments - (886,583) 886,583 Various* Various labor adjustments - - 10,772 Other Funds - (21,097,040) 3,296,655 Total Change - (23,302,240) 4,486,093 * See Exhibit A for Fund details
Meeting Date Fund Proposed Changes
Expenditure
Change
5/17/22 (CC) Measure U Provide one-time funding for Oki Park Farm Project Irrigation Improvements and Electrical
Service Project (Oki Park Open Space
Improvements: Project L19186200). Costs include
irrigation system purchase and installation,
electrical service, irrigation controller and booster
pump, plans, and staff time.
425,000
5/17/22 (CC) Measure U Provide one-time funding for Mae Fong Park Soccer Goal Improvements (Mae Fong Park:
Project L19150100). Costs include the purchase
and installation of a set of permanent goals.
16,000
5/17/22 (CC) Measure U Provide ongoing funding to reinstate $250,000 of the annual $1 million allocation for the Fare Free
Transit for Youth program (I02181400).
250,000
Measure U Funds Total 691,000
Reorganization Changes: There were several staffing moves resulting from two reorganizations:
• Three Full-Time Equivalent (FTE) positions (one Diversity and Equity Manager and two Administrative Analysts) in the Office of Diversity and Equity moved from the City Manager’s Office to Human Resources.
• Two FTEs (Special Projects Manager and Administrative Analyst) in the Office of Violence Prevention (OVP) moved from the Department of Community Response to the Police Department.
In addition to the position moves, two violence prevention multi-year operating projects (MYOP) will also move to the Police Department:
• I11003000 – Gang Prevention & Intervention, $1,411,697 (formerly I02000600) • I11003100 – Youth & Family Investments, $1,300,000 (formerly I02001800) Please see Exhibit A for MYOP details and Exhibit B for staffing details.
Resolution Changes: Additional authority is required to carry out Council direction and allow the City Manager to conduct year-end budgetary changes. The following outlines the changes, and the authority recommended to be included in the Budget Resolution.
Measure U Realignment: As discussed during the May 17, 2022, budget hearing, the original Measure U realignment authority (Section 1.12) needed to be modified so that realignment changes end in FY2022/23.
Section 1.12: The City Manager is authorized to realign Measure U expenditures, including the creation of new multi -year projects as necessary, to provide additional transparency on the alignment of spending through FY2022/23.
Grant Match: The Office of Innovation and Economic Development in the City Manager’s Office applied for two grants that would require a match. If awarded, a $249,560 match will be needed for a U.S. Department of Commerce Economic Development Administration grant and a $75,000 match will be needed for a National Endowment of the Arts grant. The Office will have FY2021/22 year-end savings to fund the match but requires authority to move the funds to a MYOP.
Section 18.19: The City Manager is authorized to transfer up to $324,560 in one- time funds from FY2021/22 year-end G/MU Fund (Fund 1001/2401) surplus to the Riverfront MYOP (I02180200) for the City’s contribution towards the two Riverfront grant funded projects from the National Endowment of the Arts and the U.S.
Department of Commerce Economic Development Administration.
4th R Program: In FY2020/21, the 4th R Program was significantly impacted by the COVID-19 pandemic (pandemic) due to school closures and social distancing requirements. To assist with the FY2020/21 year-end deficit and to ensure that their fund balance was not entirely depleted, Section 1.11 and Section 17.2(H) were added to the Budget Resolution. This program currently has sufficient fund balance to cover any anticipated deficits. As a result, Section 1.11 and Section 17.2(H) will be deleted from the Budget Resolution.
Section 1.11: The City Manager is authorized to transfer available General Fund (Fund 1001) resources in the Youth, Parks and Community Enrichment Department on June 30, 2021, to address year-end shortfalls in the 4th R Fund (Fund 6012).
Section 17.2(H): Adjust the 4th R Fund (Fund 6012) revenue and expenditure budgets as needed to deliver programs, based on actual revenues received.
Master Siting Plan Program: Per Council Resolution No. 2021-0251 approved on August 10, 2021, Section 17.8. has been added to the Budget Resolution. This addition authorizes the City Manager to implement any and all financial transactions needed to properly manage and account for the City’s efforts necessary to implement and administer the Master Siting Plan Program.
Policy Considerations: The Budget maintains the direction expressed by Council and prioritizes our City’s values of delivering quality core services while investing in inclusive economic development and providing critical support to the most vulnerable members of our community. The Budget includes continued resources for Council priorities related to inclusive economic development, youth, public safety, homelessness, and essential core services.
However, the City, as a matter of policy, must remain focused on efforts to right-size the organization to achieve budget sustainability (ongoing expenditures below ongoing revenues) in the short-term.
Economic Impacts: Not applicable.
Environmental Considerations:
California Environmental Quality Act (CEQA): This report concerns administrative activities that will not have a significant effect on the environment and that do not constitute a “project” as defined by the CEQA Guidelines Sections 15061(b)(3); 15378(b)(2) and are not subject to the provisions of CEQA (CEQA Guidelines 15060(c)(2)(3)). CEQA review for any project, which utilizes funds allocated under the FY2019/20 CIP budget, has been or will be performed in conjunction with planning, design, and approval of each specific project as appropriate.
Sustainability: None.
Commission/Committee Action: Sacramento City Code Section 17.912.010 requires the Planning and Design Commission (Commission) to review the City’s five-year CIP for consistency with the City’s General Plan and to report its findings to the Council. The Commission met on May 12, 2022, and determined that the 2022-2027 CIP is consistent with the City’s General Plan.
The Budget and Audit Committee (Committee) discussed the Budget on May 6, 2022, and again on May 31, 2022. At the May 31 meeting, the Committee discussed the Budget and voted to forward the Budget and CIP to the full Council for adoption. The Committee requested a review of existing capital projects in District 6 to determine if any monies can be reallocated for all or a portion of the Oki Park Farm Project Irrigation Improvements and Electrical Service Project.
Rationale for Recommendation: In response to the impact of the pandemic, the City’s Budget is reflective of a status quo budget with minimal and strategic initiatives funded by the redirection of current resources or additional department revenues. There are sufficient resources to support the activities presented in the Budget.
Financial Considerations: The following forecast reflects the Budget as submitted with the Storm Drainage Property Fee and other small adjustments listed in the Budget Adjustment Recommendations section. It also includes the ongoing funding to reinstate $250,000 of the annual $1 million allocation for the Fare Free Transit for Youth program and $16,000 in one- time funds for the Mae Fong Park Soccer Goal Improvements.
The Oki Park Farm Project Irrigation Improvements and Electrical Service Project ($425,000) is not included in the forecast since the Budget and Audit Committee requested a review of existing capital projects in District 6 to determine if any funding can be reallocated for all or a portion of the project.
Enterprise and Other Funds: The City’s enterprise and other funds are included in the Budget. On April 12, 2022, Council approved the adoption of the Storm Drainage Property Fee Fund. As such, the Storm Drainage Property Fee Fund forecast is provided below.
5-Year Forecast
General (G) and Measure U (MU) Funds ($ in 000s)
FY2022/23
Projection
FY2023/24
Projection
FY2024/25
Projection
FY2025/26
Projection
FY2026/27
Projection
Revenues
Revenues 743,069 763,544 773,871 793,807 813,515
Other Sources 12,862 2,500 2,500 2,500 2,500 Total Revenues/Resources 755,931 766,044 776,371 796,307 816,015 Expenditures
Department Operating, Debt, and MYOPs 723,345 736,428 755,715 771,354 785,035 Capital Projects 18,080 12,840 13,296 13,321 13,321
EUR Contribution 11,952 3,759 3,883 3,987 4,080
Total Expenditures/Uses 753,377 753,027 772,893 788,661 802,436 Surplus/(Deficit) 2,554 13,016 3,478 7,646 13,579
One-Time Resources/(Uses)
Reserve for FY2023/24 Budget Development - 10,000 - - - Homeless Services Resources 13,847 - - - - Homeless Services Funding Gap (13,847) (40,155) (41,856) (42,902) (43,974) Fare Free Transit for Youth (250) (250) (250) (250) (250) Mae Fong Park Soccer Goal Improvements (16)
ENDING AVAILABLE FUND BALANCE 2,288 (17,389) (38,627) (35,506) (30,645) Column1 FY22
Estimate
FY23
Proposed
FY24
Projection
FY25
Projection
FY26
Projection
FY27
Projection
BEGINNING FUND BALANCE - - 4,037 3,838 3,941 3,780
REVENUES
Charges, Fees, and/or Services - 20,250 20,250 20,250 20,250 20,250 Interest - - 42 39 41 39 Other (Intergovernmental) - - - - - - TOTAL REVENUES - 20,250 20,292 20,289 20,291 20,289
EXPENDITURES
Operating - Employee Services - - - - - - Operating - Other - 3,647 3,756 3,869 3,985 4,105 Debt Service - - - - - - Multi-Year Operating Projects - 1,250 1,650 2,250 2,250 2,250 Capital Improvements 11,316 15,084 14,067 14,217 14,324 TOTAL EXPENDITURES - 16,213 20,490 20,186 20,452 20,679 ANNUAL SURPLUS/(DEFICIT) - 4,037 (199) 103 (162) (390) Other Fund Sources/Uses(1) - - - - - - ENDING FUND BALANCE - 4,037 3,838 3,941 3,780 3,390 The adoption of the Storm Drainage Property Fee Fund affected the Solid Waste Fund, Storm Drainage Fund, Water Fund and Wastewater Fund as it now covers certain operating expenses and capital projects. Such operating expenses and capital projects were moved to Storm Drainage Property Fee Fund. Below are the revised forecasts.
Except for the revised forecasts above, no other changes are recommended in the Enterprise and Other Funds.
The changes presented to and directed by Council have been included in the attached Resolution and Exhibits A and B.
Local Business Enterprise (LBE): Not applicable.
Solid Waste Fund
($ in 000s)
FY2021/22
Estimated
FY2022/23
Approved
FY2023/24
Projection
FY2024/25
Projection
FY2025/26
Projection
FY2026/27
Projection
Beginning Fund Balance 30,832 31,620 24,282 23,055 26,333 24,797 Revenue 76,250 86,170 93,474 97,696 98,603 99,518 Expenditures 76,562 93,507 94,701 94,418 100,139 102,252 Other Source/(Use) 1,100 - - - - - Ending Funding Balance 31,620 24,282 23,055 26,333 24,797 22,063 Storm Drainage Fund
($ in 000s)
FY2021/22
Estimated
FY2022/23
Approved
FY2023/24
Projection
FY2024/25
Projection
FY2025/26
Projection
FY2026/27
Projection
Beginning Fund Balance 35,082 32,287 32,900 31,679 29,342 25,173 Revenue 40,019 39,319 39,624 39,929 40,022 40,115 Expenditures 42,938 38,706 40,844 42,267 44,191 45,844 Other Source/(Use) 124 - - - - - Ending Funding Balance 32,287 32,900 31,679 29,342 25,173 19,444 Wastewater Fund
($ in 000s)
FY2021/22
Estimated
FY2022/23
Approved
FY2023/24
Projection
FY2024/25
Projection
FY2025/26
Projection
FY2026/27
Projection
Beginning Fund Balance 25,321 26,163 29,456 31,506 33,224 33,681 Revenue 44,246 43,545 43,953 44,572 44,701 44,831 Expenditures 45,993 40,253 41,903 42,854 44,244 45,687 Other Source/(Use) 2,589 - - - - - Ending Funding Balance 26,163 29,456 31,506 33,224 33,681 32,825 Water Fund
($ in 000s)
FY2021/22
Estimated
FY2022/23
Approved
FY2023/24
Projection
FY2024/25
Projection
FY2025/26
Projection
FY2026/27
Projection
Beginning Fund Balance 119,952 136,710 126,513 112,103 103,002 83,191 Revenue 133,395 136,092 137,028 138,008 138,364 138,724 Expenditures 134,014 146,289 151,438 147,109 158,174 165,349 Other Source/(Use) 17,377 - - - - - Ending Funding Balance 136,710 126,513 112,103 103,002 83,191 56,566 SBI #
Date of
Request District Request Department (s) Status
1 5/6/2022 Mayor Options on increasing Climate Change staff capacity.
- Transfer vacancies from other departments.
- Issues with filling vacant positions.
- Ability to scope projects ahead of time.
City Manager's Office
(CMO) - Climate and
Human Resources
(HR)
Submitted as
Supplemental
Material for 5/17/22
Council Meeting
2 5/6/2022 Mayor Repurpose $5 Million in Youth Midyear funding for summer programs (i.e. Friday Night lights).
Increase opportunities for youth to decrease
violence.
CMO - Youth
Development and
Youth, Parks and
Community
Enrichment (YPCE)
Will be presented at
10am 6/14/22
Council Meeting
3 5/6/2022 Mayor Staffing Police Commission. Find single vacancy to staff that commission.
CMO and HR Submitted as
Supplemental
Material for 5/17/22
Council Meeting
4 5/6/2022 7 Options on investing more monies for staffing and programming for the Office of Violence Prevention
(OVP). Focus on violence prevention beyond youth
(young adults and older adults).
Police and OVP Will be presented at
10am 6/14/22
Council Meeting
5 5/6/2022 6 Community Center fees
- Making it affordable and accessible to seniors.
- Determine cost issues and make it equitable for all
seniors to use.
YPCE Submitted as
Supplemental
Material for 5/17/22
Council Meeting
6 5/6/2022 Mayor Provide update of Inclusive Economic Development Spreadsheet
CMO - Economic
Development and
Finance
UPDATED version
submitted with
6/14/22 Council
Report.
7 5/10/2022 4 Explanation of the 45 m illion increase from last year budget to this year. What evidence is being used to
justify the spending increase with the goal of
improving public safety? What have we been
spending and what outcomes and metrics we are
expecting from those investments?
Police and
Finance
Part of Police's
presentation on
5/17/22 & Fiscal
staff met with D4 on
5/13/22
8 5/10/2022 4 Why Convention Center Complex budget
increased?
Finance Submitted as
Supplemental
Material for 5/17/22
Council Meeting
9 5/10/2022 4 & Mayor How much of the ARPA funding can be used to fund Creative Edge? Provide options to budget.
Finance Submitted as
Supplemental
Material for 5/17/22
Council Meeting
10 5/17/2022 6 Would like one time CIP funding for
irrigation/electrical at Oki Park (cost unknown) and
building a soccer field at Mae Fong park (est. $16K)
YPCE Submitted as
Supplemental
Material for 5/31/22
B&A Committee
Meeting
FY2022/23 Supplemental Budget Information (SBI) Log
Gray = Previously Delivered and White = To Be Delivered (items not complete by Budget Adoption will be added to the Council follow up log) SBI #
Date of
Request District Request Department (s) Status
11 5/17/2022 Mayor Wants to know if the City has a Quality Index for parks and fields that compares metrics to other
cities. Send information to Mayor on evaluation work
YPCE & IT is currently working on.
YPCE Submitted as
Supplemental
Material for 5/31/22
B&A Committee
Meeting
12 5/17/2022 5 Provide $250k of funding to make the RT program whole of their annual $1 million allocation.
CMO Submitted as
Supplemental
Material for 5/31/22
B&A Committee
Meeting
13 5/17/2022 4 Provide comparison charts of MU departments realignment.
Budget Submitted as
Supplemental
Material for 5/31/22
B&A Committee
Meeting.
5/17/2022 8 Presentation on violence reducti on strategies Police Will be presented at 10am 6/14/22
Council Meeting
14 5/17/2022 4
•Police Department level of funding in FY2007/08
•Calls for service FY2007/08
•Crime per capita (per 1000) FY2007/08
•Breakdown of 911 calls for service
Police/Finance Will be put into the
Council log
15 5/17/2022 4 Provide response to the following Police Commission questions:
•Tracking total cost breakdown of each program and
service
•Are there any transfers happening between Sac
Police Department and Department of Community
Response?
•What is the data used to drive decisions on where
money goes?
•What metrics are we using to define success?
•How often do we update data?
Police Will be put into the
Council log
16 5/17/2022 4 What was achieved with additional funding Police Department received from last year to this year;
where are we hitting the mark? How do we define
success?
Police Will be put into the
Council log
17 5/17/2022 3 What is our current deferred maintenance cost? CMO Will be put into the Council log
18 5/31/2022 6 What is the number of enrollees in the 4th R program? What is our target for enrollees in this
program and are we meeting that target?
YPCE Information added
to 6/14/22 Council
Report
19 5/31/2022 8 Is the $1 million in crease for the Utility Rate Assistance (SURA) Program to fill in the gap to
cover the SURA program?
Utilities Completed. Director
of Utilities reached
out directly to D8.
SBI #
Date of
Request District Request Department (s) Status
20 5/31/2022 7 Provide background on the funding provided to the RydeFreeRT program prior to the pandemic.
Budget Information added
to 6/14/22 Council
Report
21 5/31/2022 6 Can we re-direct CIP f unding from District 6 projects that are in early stages and can be postponed in
order to fund the irrigation/electrical at Oki Park?
YPCE Information added
to 6/14/22 Council
Report
Supplemental Budget Information – Item 1
Question: Options on increasing Climate Change staff capacity. • Transfer vacancies from other departments.
• Issues with filing vacant positions.
• Ability to scope projects ahead of time.
Response:
Options on increasing Climate Change staff capacity
City staff use a muti-faceted approach to increase staff capacity for climate change. The City has approximately 10.5 FTE dedicated to cross-sector, interdisciplinary climate and sustainability issues, with 2 of these FTE located in the City Manager’s newly formed Office of Climate Action and Sustainability. The remainder of sustainability staff are within City departments. In addition to the 10.5 FTE, City departments have many additional specialized staff that address specific aspects of climate change, from transportation, to water, urban forestry, recycling and green waste diversion, green jobs, and more, such as disaster management for extreme weather events exacerbated by climate change.
Based on recent City Council direction, City staff have developed a strategy to expedite release of the Climate Action and Adaptation Plan (CAAP) with existing staff resources.
To respond to the request for accelerating the CAAP release while preparation of the 2040 General Plan is ongoing, City staff will proceed with releasing the CAAP as a stand-alone document in summer 2022, ahead of the Draft 2040 General Plan release.
Background on Approach to Building Staff Capacity:
Following Council’s direction to accelerate climate action in August 2020, the City Manager appointed a Climate Action Lead in October 2020. To advance staff capacity, the Climate Action Lead has implemented the following strategies to increase climate capacity. All work is highly collaborative and completed in conjunction with other departments.
1. Formation of the Office of Climate Action and Sustainability (OCAS) with 2 FTE (Climate Action Lead and Sustainability Analyst). OCAS provides citywide leadership and direction for climate change, and works closely with departments to coordinate, support, and accelerate climate efforts. The Office provides centralized oversight for cross-sector climate issues, while supporting broad, department-led progress and implementation towards City climate goals.
2. Establishment of more robust coordination, partnership, and accountability with City departments through OCAS-led processes. All key departments that are involved in climate efforts participate in the City’s internal Green Team, which meets monthly. Development of an internal performance monitoring tool and related systems are in process. OCAS also meets regularly with key staff and departments across the organization.
3. Supporting the rapid acceleration of critical climate projects in advance of completion of the Climate Action and Adaptation Plan (CAAP). While the CAAP will provide a long-term climate strategy, the Climate Action Lead was responsible for development of the near-term 2021 Climate Work Plan with City staff to prioritize key, near-term and actionable recommendations of the Mayors’ Commission on Climate Change and the City Auditor’s 2020 Audit of City’s Green Efforts. Now, OCAS oversees the implementation of the $4.4 million City Council allocated in the Midyear Fiscal Year 2020/2021 Budget for Work Plan implementation. Approximately 40% of the $4.4 million is expended or under contract.
4. Strengthening partnerships with other agencies, organizations, and community-based groups for collaborative implementation. The City cannot solve the climate crisis alone; staff seek to build strong partnerships for broader impact. OCAS led development of an inter-agency memorandum of understanding for collaboration with SMUD and the County of Sacramento on electrification. Additionally, the Climate Action Lead serves on the Steering Committee of the Capital Region Climate Readiness Collaborative (CRCRC), and OCAS is collaborating with local partners to support community-led efforts seeking grant funding for climate action. OCAS staff lead a monthly working group of other local city and county staff working on climate action, and engage regularly with a diverse range of local stakeholders. Additionally, OCAS continues to collaborate with the community-led Environmental Justice Collaborative Governance Committee, a new partnership approach prioritized by the Mayors’ Commission on Climate Change for first-year implementation.
As a full-service City, the organization utilizes a “dispersed” model to address climate change. This approach relies on a collaborative structure, and the capacities and expertise of City departments. Hence, rather than function as an independent, operational department to address climate change, OCAS operates very closely with City departments. The goal is to embed capacity and functions directly within departments, supported by climate leadership in OCAS in the City Manager’s Office.
Transfer vacancies from other departments
It is critical to fill existing vacancies within departments that work on climate projects.
The transfer of additional vacancies will support with overall capacity and long-term work, yet would not accelerate the near-term release of the CAAP or other priority efforts as these initiatives are mostly delivered by departments. For increased short- term capacity, OCAS will look to consultants for support. OCAS will continue to work closely with the City Manager for overall capacity (consultants/positions) needed to implement upcoming climate change projects.
Issues with filling vacant positions
Of the approximately 10.5 interdisciplinary positions dedicated exclusively to interdisciplinary climate and sustainability issues, 4 FTE are vacant. • Of the 4 vacant positions, recruitment is actively underway for 2 FTE, and soon to begin for 1 additional FTE. Staff seek to fill these vacancies as soon as possible, with the goal of onboarding new staff this summer. These three vacancies are recent (just recently vacant within the last one to two months). • 1 FTE is pending the forthcoming Classification and Compensation study. • City departments will continue to utilize consultants as needed.
Note that while there is currently 1 vacancy in the Community Development Department, this position is recently vacant as of April 22, 2022. The vacancy has not resulted in delays to the CAAP. In response to recent Council direction, City staff have developed an approach to release the CAAP in summer 2022 as a stand-alone document, in advance of the Draft 2040 General Plan release. Staff can meet this release date with existing staff resources.
Ability to scope projects ahead of time
Funding in the Climate Work Plan supports the scoping and preparation of projects for future implementation funding, including municipal retrofits, on-site water reuse standards, and pedestrian and cycling improvements in the Active Streets Plan.
Preliminary planning is also underway to scope the “Seven Big” transportation ideas
Currently, staff have in-house City staff resources and consultants under contract to support with the scoping of transportation projects for upcoming grant solicitations.
Staff are actively tracking and coordinating new state and federal climate funding opportunities for issues such as regional climate capacity, onsite distributed renewable energy generation and storage, and planning for adaptive infrastructure improvements.
As new details emerge, consultant resources could help better prepare the City to secure competitive grant funding or support more climate funding for the region. The City is also working closely with SMUD, other local agencies, and the CRCRC to leverage local partner resources for collaborative grant efforts. In some cases, partners may be able to lead grant applications that help advance City goals. The City is also seeking available technical assistance as a member of the Urban Sustainability Directors Network (USDN), through USDN member programs.
Supplemental Budget Information – Item 3
Question: Staffing Police Commission. Find single vacancy to staff that commission.
Response: In 2016, there were several changes made to the Office of Public Safety Accountability (OPSA) resulting from recommendations made to Council by the OPSA director at that time:
1. The reporting structure changed from reporting to the City Manager to Mayor/Council.
2. OPSA was assigned to be responsible for staffing the Sacramento Community Police Commission (Commission).
3. Due to additional workload and accountability expectations, including staffing the Commission, OPSA’s staffing levels were increased to add an additional three full-time employees. Since 2016, OPSA has added an additional position of Inspector General to help with the workload and duties assigned to OPSA.
The entire 2016 report is available on the City’s website:
https://sacramento.granicus.com/MetaViewer.php?view_id=22&clip_id=3900&meta_id= 485761, below is the applicable slide (found on page 55 of 64 of the pdf report):
Given staffing previously added for this purpose and existing vacancies in OPSA, recommend the OPSA Director work directly with the Human Resources Employment and Classification Division to fill the current vacancy of Public Safety Accountability Specialist to relieve workload and staff the Commission as previously approved by Council.
OPSA Current Staffing Level
Supplemental Budget Information – Item 5
Question: Community Center Fees
• Making it affordable and accessible to seniors.
• Determine cost issues and make it equitable for all seniors to use.
Response:
Community Centers and Hart Senior Center are currently open to the public for walk in services, and various free and low-cost programs. Older Adult Services offers both virtual and in-person classes as well as outdoor and indoor options for in-person classes at Hart Senior Center and other locations throughout the city. We strive to meet the various comfort levels of older adults as we recover from the pandemic while still providing opportunities for physical and mental well-being. Examples of programs include:
• Strength and Balance
• Tai Chi
• Vinyasa Yoga
• Taiko Drumming
• Life History Writing
• Ping Pong
• Poetry
• Line Dancing
• Heartfulness Meditation
• Ballroom Dancing
• Creative Improv
• Bridge
• Social Groups
Neighborhood Walks Program also takes place at five community centers and is free to the public.
For family members needing to take care of an older adult with dementia, Triple-R offers one free day per week of respite regardless of ability to pay.
The Hart Fun Pass Program is also available to adults 50 and above who need financial assistance. The program provides approved applicants $100 per year to be used for any city programs, including but not limited to any fee-based classes or activities, trips and tours, etc. Full listing of programs can be found in the Come Out and Play website.
Council adopted resolution 2018-0371 authorizes fee waivers and fee reductions for qualifying use at community centers and clubhouses that can be applied towards facility rentals or use beyond city offered programs (see attached resolution).
Supplemental Budget Information – Item 6 (Updated)
Question: Provide update of Inclusive Economic Development Spreadsheet.
Response:
The following chart summarizes the City’s investment in Inclusive Economic Development since the adoption of the one-cent Measure U tax in November of 2018 based on the following definition:
Inclusive Economic Development Investments or Investments:
Investments that expand economic opportunities that benefit underserved and underrepresented communities, thereby reducing social, racial, health, and economic disparities in these communities. Through public and private actions that are responsive to community need and builds on resident assets, these investments foster small business growth, increase quality jobs, stabilizes people in safe and affordable homes, prepare resident of all ages to fill those jobs, improve neighborhoods, and increase household wealth.
As part of the motion to approve the FY2021/22 Budget on June 15, 2021, Council directed the City Manager to realign G/MU Fund expenditures to better reflect the spending priorities and provide additional transparency. Moving to a programmatic focus instead of a departmental focus provides a better representation of Council’s priorities for Measure U.
The following programs and services are:
Affordable Housing
Arts/Creative Edge
Climate Action
Community Investment
Community Response
Homelessness
Inclusive Economic Development
Library
Youth
Some notable changes include the elimination of the Community Support category.
Items that fell into Community Support now fall under the Community Investment or Community Response categories. The Housing/Homeless category was also eliminated and items under that category are now under Affordable Housing or Homelessness.
Climate Action and Arts/Creative Edge were moved out of Inclusive Economic Development and into their own categories. Library was moved out of Youth and into its own category, as well. Finally, the chart includes American Rescue Plan Act (ARPA) funded programs and projects. ARPA funded programs and projects are listed separately.
Category
Sum of Expenditure FYCategory Fund Group FY2018/19 FY2019/20 FY2020/21 FY2021/22 Grand TotalCommunity Support G/MU Fund 1,148,493 330,290 682,000 2,160,783Other 371,706 371,706Community Support Total 1,520,199 330,290 682,000 2,532,489Housing/Homeless G/MU Fund 18,483,488 1,553,887 38,288,350 58,325,725Other 0 0Housing/Homeless Total 18,483,488 1,553,887 38,288,350 58,325,725Inclusive Economic Development G/MU Fund 741,667 8,670,651 11,856,230 4,973,050 26,241,598Other 100,000 1,186,000 1,286,000ARPA 34,950,000 34,950,000Inclusive Economic Development Total 841,667 9,856,651 11,856,230 39,923,050 62,477,598Youth G/MU Fund 4,834,302 14,391,988 16,455,495 10,438,265 46,120,050Other 463,399 0 530,067 993,466ARPA 5,500,000 5,500,000Youth Total 5,297,701 14,391,988 16,455,495 16,468,332 52,613,516Homelessness G/MU Fund 8,106,212 8,106,212Other 400,000 400,000ARPA 39,412,842 39,412,842Homelessness Total 47,919,054 47,919,054Community Investment G/MU Fund 4,349,338 4,349,338ARPA 550,000 550,000Community Investment Total 4,899,338 4,899,338Community Response G/MU Fund 12,225,186 12,225,186Other 163,779 163,779ARPA 1,812,157 1,812,157Community Response Total 14,201,122 14,201,122Climate Action G/MU Fund 570,050 570,050Other 605,861 605,861Climate Action Total 1,175,911 1,175,911Library G/MU Fund 2,900,000 2,900,000Library Total 2,900,000 2,900,000Affordable Housing G/MU Fund 137,038 137,038Affordable Housing Total 137,038 137,038Arts/Creative Edge G/MU Fund 2,840,000 2,840,000ARPA 10,000,000 10,000,000Arts/Creative Edge Total 12,840,000 12,840,000Grand Total 26,143,055 26,132,816 67,282,075 140,463,845 260,021,791
Category Department Description FTE Expenditure
Community
Support
City Auditor Funding for annual Community Survey as
requested by Council.
- 32,000
Community
Development
Add a position (1.0 FTE Staff Aide) to support
the robust volunteer program at Front Street
Animal Shelter.
1.00 80,290
Add a Public Information Coordinator (1.0 FTE),
cost offset by the Friends of the City Animal
Shelter (F.O.C.A.S.) project.
1.00 35,636
Realign staffing to reflect the current operational
needs of the medical team in Animal Care,
resulting in an increase of 0.5 FTE. The
additional cost will be offset by reduction in
services and supplies.
0.50 -
Information
Technology
Expand 311 services to provide additional
staffing during peak hours (6.0 FTE Customer
Service Agents). Costs are offset by Measure U.
6.00 130,114
Expand 311 services to provide additional
staffing during peak hours (6.0 FTE Customer
Service Agents). Costs will be allocated to other
funds based on calls.
6.00 126,835
Expand 311 services to provide additional
staffing during peak hours to improve response
time. (I80070700)
- 130,114
Upgrade City Contact Centers so all phone
systems throughout the City for public
contact/response are connected. (A07000300)
- 244,871
Upgrade City Contact Centers so all phone
systems throughout the City used for public
contact/response are connected. (A07000300)
- 227,629
Mayor/Council Increase Council District funding (one-time) by $50,000 to provide resources to address
neighborhood, community and business impacts
of the pandemic.
- 400,000
Office of City
Manager
Funding for Family Unity, Education, and Legal
(FUEL) Network to provide critical legal,
education, and support services to Sacramento
families facing the threat of deportation
(I02000800)
- 250,000
Office of the City
Manager
Fund the Family Unity, Education and Legal
(FUEL) Network.
- 500,000
Increase funding to support ongoing activities,
an additional $250,000 in one-time funding is
included in the FY2020/21 forecast. This
program will be re-evaluated during midyear
FY2020/21 (FUEL O02000800).
- 250,000
Public Works Replace budgeted Gas Tax funds with General Funds to address the state's determination that
Gas Tax Funds can't be used to support the
City's Alley Abatement Program. (T15100900)
125,000
Community Support Total 14.50 2,532,489
Housing/
Homeless
Citywide &
Community
Support
Set aside funding for Tiny homes and Safe
Grounds Ordinance
- 900,000
Community
Development
Add a Building Inspector III (1.0 FTE) as part of
strategic plan to revise the Rental Housing
Inspection Program (RHIP), cost offset by
revenues.
1.00 95,956
Funding for removal of abandoned, dismantled
and wrecked recreational vehicles left on city
streets.
- 400,000
Increase code enforcement staff and towing
incentives related to abatement of abandoned
vehicles (5.0 FTE Assistant Code Enforcement
Officers - Limited Term and a 1.0 FTE Customer
Service Representative). Costs are offset by
Measure U.
6.00 458,766
Increase code enforcement staff and towing
incentives related to abatement of abandoned
vehicles. (I80210700)
- 458,766
Increase the revenue and the expenditure
budgets in the Housing Trust and Impact Fee
Programs in the General Plan Update Program
based on actual activity to date. (I22000000)
- 110,000
Increase the revenue and the related
expenditure budget in the Housing Trust and
Impact Fee Programs in the General Plan
Update Program (I22000000).
- -
Fund Reserves Housing Trust Fund - 31,500,000 Office of the City
Manager
Add a position (1.0 FTE Chief Housing Officer -
Staff Aide) to focus on a citywide housing policy
and finding avenues to promote development of
additional housing.
1.00 141,929
Add staffing (12.0 FTE), supplies, services,
equipment, and six vehicles for the
establishment of the Office of the Community
Response. Vehicles associated with the office
will be budgeted in the Fleet MYOP.
12.00 1,608,350
Fund a Shelter/Transitional Housing for Single
Women and Families with Children. (I02000200)
- 1,000,000
Funding for a new facility to house LGBT
programming that serves LGBT community
members, youth, and senior citizens.
(I02181500)
750,000
Funding for overnight warming centers ($1
million), and women and children shelters ($2
million) (I02000200)
- 3,000,000
Increase funding for the City's homeless housing
efforts (I02000200)
- 15,700,000
Increase funding to cover Meadowview Shelter
Sacramento Housing Redevelopment Agency
(SHRA) administration and utilities costs
(G02000950)
- 660,000
Meadowview Shelter SHRA Administration and
Utilities (council action reported at midyear)
- 220,000
Public Works Expand Illegal Dumping services. (I80150700) - 300,000 Fund additional services for the Illegal Dumping
program. Costs are offset by the increased in
Enterprise Fund General Fund Tax revenues.
- 279,958
Increase funding for continued support of
homeless mitigation/illegal dumping activities
previously approved by Council.
- 382,000
Remove Externally Funded Programs Fund
(2703) revenue and expenditure budget and
replace with CIP Reimbursable Fund (3702) to
reflect capital costs associated with project
(Broadway Navigation Ctr C15001100)
- -
Remove Operating Grant Fund (2702) revenue
and expenditure budget and replace with Other
Capital Grants Fund (3704) to reflect capital
costs associated with project (Meadowview
Navigation Ctr C15001000)
- -
Youth, Parks, &
Community
Enrichment
Design and construct a restroom facility in Cesar
Chavez Park. (L19207200)
- 360,000
Housing/ Homeless Total 20.00 58,325,725
Inclusive
Economic
Development
Community
Development
Add positions (1.0 FTE Senior Planner and 3.0
FTE Associate Planners) for the Neighborhood
Community Economic Development Planning
Team; includes $1.2 million for consultant
services.
4.00 1,757,841
Funding for Neighborhood Development Action
Team.
1,200,000
Outreach and Code Enforcement in Districts 1
and 2
450,000
Convention &
Cultural
Services
Funding for feed, daily care, security, and
veterinary services for hundreds of animals at
the Sacramento Zoo and at Fairytale Town due
to pandemic-related closures and associated
revenue losses (I17005100).
- 1,171,000
Information
Technology
Establish and fund a CIP to achieve equitable
access to digital services through the expansion
of fiber optic infrastructure which is used to
connect City services (A07001600)
- 200,000
Establish and fund a MYOP to achieve equitable
access to digital services, devices, training, and
the knowledge necessary for Sacramento
residents to connect to essential community,
education, medical, and government services
(I07001100)
- 200,000
Increase revenue and expenditure budgets for
the XG communities agreement, which provides
consulting and marketing services to manage
and streamline the wireless development
process in the City.
- -
Mayor/Council Joint initiative with the West Sacramento Mayor to become model cities for combatting climate
change, ensuring safety, and positioning
communities to transition to a clean energy
economy, (Mayors Commission on Climate
Change (I01001000)
150,000
Office of the City
Manager
Add a position (1.0 FTE Operations Manager) to
assist in the management and direction of
operations in the Office of Innovation and
Economic Development.
1.00 194,124
Add positions (3.0 FTE Junior Development
Project Managers) for the Neighborhood Action
Team to address economic and community
development needs across the City's
neighborhoods.
3.00 414,843
Add staffing (1.0 FTE Staff Aide and 1.0 FTE
Administrative Analyst) and associated budgets
for the implementation of the Climate Action
Initiatives. Costs are offset by the Climate Action
Initiative MYOP (I02002300).
2.00 200,950
Ensure implementation of the City's Creative
Edge Plan.(I02181100)
900,000
Establish and fund a MYOP for the
implementation of the Climate Action Initiatives
and air quality monitors in low income areas
(I020002300)
- 2,289,000
Increase resources in the Forgivable Loan
program with a transfer from fund balance.
(I02180400)
- 100,000
Local match funding support continuation of the
Great Plates Delivered local match funding, will
be reimbursed by the Coronavirus Relief Fund if
funding is available (G02610300)
- 600,000
Provide funding for business capacity building
(I02001900)
350,000
Provide funding for community capacity building
(I02002000)
350,000
Provide funding for consulting services to
establish a Financial Empowerment Center.
- 300,000
Provide funding for the Community Engagement
Team and add staffing (1.0 FTE Program
Specialist, 1.0 FTE Administrative Analyst, 4.0
FTE Staff Aides) for engagement and outreach
expansion.
6.00 1,050,843
Provide funding for the Sacramento Economic
Gardening Three-Year Demonstration Project.
- 436,000
Provide funding for the Sacramento
Entrepreneur Development Academy Phase 1.
- 750,000
Provide funding to support key initiatives for
economic development, including project
planning and implementation.
- 500,000
Restructure positions in the Economic
Development Division to properly align positions
and workload, resulting in the loss of a vacant
1.0 FTE.
(1.00) -
Public Works Add staffing (1.0 FTE Senior Engineer) and associated budgets for the implementation of the
Climate Action Initiatives. Costs are offset by the
Climate Action Initiatives MYOP (I02002300).
1.00 78,050
Funding for capital investment in Energy
Reinvestment Program for retrofits included in
the Climate Action Initiatives (C13001900)
- 1,211,000
Funding will provide increased pedestrian safety
areas and mitigate safety concerns by improving
visibility and slowing down vehicular
traffic.(T15205100)
600,000
Increase the City's grant match set-aside funding
to support grant opportunities for transportation
projects (T15007200)
- 5,000,000
Plan pedestrian and bike improvements that will
slow traffic and decrease conflicts with an
emphasis on increasing alternative modes of
transportation. (S15201800)
635,000
Provide funding for the Sustainability Program to
implement cost-saving energy programs for City
facilities and manage and implement policy
direction from the City's Climate Action Plan to
reduce the City's greenhouse gas emissions as
required by state law.
- 300,000
Resources to support Walking/Biking Audits
related to the Climate Action Initiatives
(T15180400)
- 900,000
Funding for K Street Lighting 10,000
Lighting and Safety Enhancement 320,000
Youth, Parks, &
Community
Enrichment
Add a Staff Aide (1.0 FTE) for management of
Sacramento Historic City Cemetery, offset by
redirecting consulting funds that were provided in
FY2017/18 budget for this purpose.
1.00 41,667
Increase the revenue and expenditure budgets
to match the current lease revenues at Fresher
Sacramento.
- 6,230
Northgate/ Garden land Improvements (council
action reported in midyear)
- 1,868,000
City Manager Add 1.0 FTE Development Project Manager to analyze work force data as well as plan,
coordinate and administer the City's workforce
development priorities.
1.00 156,500
Community Engagement Add/Delete (157,914)
Thousand Strong 750,000
Small Business Priorities 8,190,000
Downtown Core and Old Sacramento
Revitalization
4,680,000
Vaccine Outreach and Education 1,000,000
Sacramento Inclusive Economic Development
Collaborative
3,500,000
Balance of ARPA Commitment for Business and
Commercial Corridor Revitalization
10,000,000
Funding for Center for Workers' Rights 550,000
Funding for Aggie Square Job Center 1,000,000
Balance of ARPA Commitment for Workforce
Training and Support
5,250,000
Funding for the California Mobility Center. 1,000,000
Funding for La Familia Opportunity Center. 2,000,000
Citywide /
Community
Support
STID Reimbursement to Visit Sac 24,464
Inclusive Economic Development Total 18.00 62,477,598 Youth Citywide &
Community
Support
Transfer budget from CWCS for the first phase
of the YPCE job classification study.
- (405,739)
Convention &
Cultural
Services
Funding to support continuation of the
Sacramento Healthy Heart and Mind
Collaborative through May 2021, will be
reimbursed by the Coronavirus Relief Fund
(Fund 2704) if funding is available (Creative
Economy G02610100)
- 529,550
Support infrastructure elements such as fencing,
sidewalks, and restrooms. Funding will also be
utilized to bring "Pop-Up Adventure Play Days"
into all eight City Council Districts. Fairytale
Town Exp (I80170800)
609,000
Fund Reserves Investment in Youth programming - 6,000,000 Mayor/Council Provide skill-building training and year-round paid internships to ensure more youth are
prepared for college and careers. Thousand
Strong (I01000300)
774,000
Youth Engagement and Summer Programs - 170,000 Office of the City
Manager
Add staffing (1.0 FTE Administrative Technician)
and associated budgets for implementation of
the Citywide Youth Development Plan and
Framework for Children and Youth Programs.
1.00 42,670
Fare free transit for youth (council action
reported at midyear)
- 750,000
Provide fare-free transportation for Sacramento's
youth in grades K-12 who live or attend school
within the City.(Fare Free Transit I02181400)
1,000,000
Provide funding for key programs, including gun
violence intervention, youth development grants
and evaluation, regional summit, and Strategic
Plan implementation.
- 605,000
Provide funding for youth development, training
for staff working with children and youth, youth
data portal and data management software, and
grants management software.
- 250,000
Provide one time resources for youth
investments (I02001800)
1,400,000
Restoration of the facility in order to return to a
year round operation and provide a safe, family
friendly recreational option. Iceland Ice Skating
Rink (I02181600)
1,300,000
Summer literacy and cultural enrichment
program that enhances children's motivation to
read by providing a book each week, two meals
and a snack daily, and connects families to the
right resources within the community. North Area
Freedom Schools (I02181200)
290,000
Support program administration to implement a
citywide college savings account, build
partnerships with local school districts, and allow
funding for seed accounts for 700
kindergarteners. Kindergarten to College
Savings Program (I02181300)
150,000
Youth Pop-ups Program (council action reported
at midyear)
- 1,300,000
Public Works Funding for design and renovation costs; new library amenities including furniture, computers,
and a 24/7 book module; and potentially building
acquisition (No. Sac Library C15000850)
- 5,000,000
Increase funding for the maintenance and repair
of City-owned libraries.
- 200,000
Increase funding to address ongoing
maintenance at the City's libraries. (I80150700)
- 200,000
Youth, Parks, &
Community
Enrichment
Add a position (1.0 FTE Administrative Analyst)
to support the personnel functions necessary for
the increase in staffing due to program
expansions.
1.00 124,759
Add a position (1.0 FTE Program Specialist) to
provide support for the programmatic functions
of the Youth Division that includes grant
management, training and performance
measures.
1.00 150,170
Add ten positions (0.40 FTE Recreation Aides
per position) to implement and staff youth sports
programs.
4.00 122,864
Additional resources for the Sacramento
Childcare Learning and Student Support
(CLASS) program to support students affected
by the pandemic (G02610100)
- 733,275
Establish a one-year joint use pilot program with
Wenzel Elementary School to increase the
number of athletic fields open to the public.
Funding will be used to maintain existing
ballfields. (I80190700)
- 65,000
Expanding Youth Pop-up Program - 1,300,000
Fund citywide park improvements (sidewalk
repair/replacements, drinking fountains,
restroom repairs and athletic fields). This will be
offset by FY2017/18 year-end savings from the
YPCE Measure U Program. (L19706000)
- 1,255,926
Fund needed park restroom, pool, park facility
and recreation improvements. This will be offset
by FY2017/18 year-end savings from the YPCE
Measure U Program. (I80190700)
- 253,934
Fund Phases 1 and 2 of the project to build three
baseball and soccer fields in order to host youth
leagues and regional tournaments. Del Paso
Heights Sports Complex L19706000
1,900,000
Fund recreation facility repairs/equipment
replacement with a transfer from the General
Fund commitment for Special Recreation.
(L19800200)
- 655,000
Funding for continued operation of the pool
during the summer, when school is on recess.
(Grant Union HS I19141000)
40,000
Improvements to infrastructure to parks and
pools and will also allow for an urban farm, a
pedestrian pathway, and an increase to available
play spaces.(L19706000)
1,600,000
Increase funding for Phase 2 & 3 improvements
(Mama Marks L19196200)
- 1,500,000
Increase funding to provide staff and resources
to expand the Hot Spots programs, Prime Time
Teen programs and to expand hours at the
community centers.
44.90 2,393,615
Increase funding to support summer camps,
extend library and pool hours, and support the
Summer Night Lights Program.(Youth
Engagement and Summer Programs I19141000)
650,000
Increase the department labor budget with a
transfer from CWCS and add 15.12 FTE
recreation positions to implement the first phase
(vacant positions only) of the YPCE classification
study. Funding for these changes was included
in the FY2018/19 Approved Budget.
15.12 405,739
One-time funding for the 4th R Program was
eliminated as the California Department of
Education will be able to transfer all affected
children to the childcare subsidies provided by
Child Action, Inc.
(367,420)
Provide funding for shortfall identified in the
Triangle Park Playground Replacement Project.
This will be offset by FY2017/18 year-end
savings from the YPCE Measure U Program.
(L19205100)
- 240,140
Provide one-time funding for expansion of youth
and community programs in the Meadowview
neighborhood.
- 300,000
Provide ten weekly events offering a mix of
activities that include youth recreation and
sports, learning activities, dances, arts and
crafts, and more. It will also incorporate in-school
and out-of-school youth workforce development
model to build the work skills of youth. Youth
Pop Ups (I80190800)
1,300,000
Realign positions to properly align the job
classifications and duties to better meet
operational needs, resulting in the loss of vacant
1.13 FTE.
(1.13) -
Reduce 4th R Program labor budget for
implementation of HR study on YPCE job
classifications on vacant positions and add 12.0
FTE positions resulting in a net labor savings.
12.00 (903)
Reduce revenues (one-time) in recreation
programs as a result of the pandemic.
- -
Transfer General Fund resources to the START
program to offset liability insurance premium
costs in FY2018/19.
- 464,302
Transfer liability insurance premium costs in
FY2018/19 to the General Fund to address
projected deficits in the START Fund.
- 464,302
Transfer of GF resources to START Fund to
cover FY2020/21 Operating deficits and
General/Auto Liability (GL/AL) Insurance
Premiums.
- 600,000
Transfer of GF resources to START Fund to
cover FY2020/21 Operating deficits and GL/AL
Insurance Premiums.
- -
Community Enrichment Add/Deletes (1.87) 592,914
4th R Add/Deletes (0.75) 607,721
Youth Employment Add/Deletes (0.10) 52,404
Youth Sports Field Permit Program 200,000
Add a Program Coordinator (1.0 FTE), deleting
four Recreation Leaders (0.6 FTE) and one
Program Coordinator (0.50 FTE) to provide
mission critical year-round service to youth in
Access Leisure.
(0.10) 75,258
Realigning the 4th R positions per HR Study and
labor agreement.
(0.50) (77,654)
City Manager Add a Program Specialist (1.0 FTE) and three Administrative Analysts (3.0 FTE) and
associated supplies and services budget to
support Continuous Quality Improvement for
Youth Investments Unit.
4.00 575,161
Youth Pop-Ups 1,300,000
Funding for Gang Prevention and Intervention 1,500,000
Funding for the Youth Pop-Up Program 1,300,000
Balance of ARPA Commitment for Youth 2,700,000
Funding for youth workforce development. 5,000,000
Funding for the Youth and Family Serving
Community Based organization stabilization
fund.
300,000
Citywide /
Community
Support
Fare Free Transit for Youth 750,000
Community
Response
Funding for Gang Prevention and Intervention 1,422,528
Youth Total 78.57 52,613,516
Homelessness Community
Development
Animal Services for the Homeless Response
Team
753,230
CDD Code Enforcement Officers (DCR Support) 205,683
Public Works CSP: Meadowview Acres Acquisition 12,300,000 CSP: Meadowview Acres Title and Escrow 13,299
Homeless Mitigation Program (Forensiclean) 1,000,000
CSP: CEQA Review 50,000
CSP: Roseville Road Safe Parking 478,600
CSP: Colfax Yard Safe Parking 944,600
CSP: Eleanor Yard Sleeping Cabins 496,080
CSP: Lexington/Dixieanne Safe Parking 1,569,120
CSP: Lexington/Dixieanne Acquisition 470,000
CSP: Auburn Respite Center 96,000
CSP: Meadowview Acres Tree Removal 224,999
Utilities Homeless Encampment Clean-up at the
Drainage Facility. 50/50 split between Water
($200k) and Storm Drainage ($200k).
400,000
City Manager Increase expenditure budget (one-time) for additional resources for the women's and
children's shelter.
2,000,000
Respite Center 3,000,000
Community
Response
Add 1.0 FTE Program Specialist for Homeless
Services Division
1.00 153,296
Add 1.0 FTE Administrative Analyst for
Homeless Services Division
1.00 126,818
Funding for Recovery of Homeless Mitigation
Costs
572,000
Homeless Housing Initiatives 2,826,098
Substance Use Respite and Engagement
Program
1,300,000
DCR Continuation of Existing Contracts 10,173,567
Balance of ARPA Commitment for
Homelessness and Housing
8,765,664
Homelessness Total 2.00 48,491,054
Community
Investment
Mayor/Council Sacramento Municipal Reparations Committee 200,000 Increase Mayor/Council District funding by
$50,000 each to provide resources to address
neighborhood, community and business impacts
of the pandemic.
450,000
Youth, Parks, &
Community
Enrichment
Delete Park Equipment Operator (1.00) (100,662)
City Manager One-time funding for Towing Administration Fee Reform
200,000
One-time funding for Sacramento Native
American Health Center (SNAHC)
100,000
One time funding for Citywide Equity Study 250,000
Establish a multi-year operating project and
funding to support Marina Vista/Alder Grove
Neighborhood Revitalization.
2,500,000
Racial Equity Initiatives 300,000
Citywide /
Community
Support
Participatory Budgeting Pilot Program 1,000,000
Community Investment Total (1.00) 4,899,338
Community
Response
Community
Development
Add 1.0 FTE Customer Service Supervisor and
delete 1.0 FTE Animal Care Technician to
provide supervision needs in the Customer
Service Administration section.
26,617
Increase after-hours veterinary care budget to
address high demand for emergency veterinary
care.
35,000
Increase Painter from 0.5 FTE to 1.0 FTE, 0.5
FTE is offset by L&L.
0.50 63,813
Add 2.0 FTE (1.0 FTE Senior Code Enforcement
Officer and 1.0 FTE Code Enforcement Officer)
to support community enforcement efforts for the
Department of Community Response.
2.00 325,135
Add a vehicle for animal transport needs in
Animal Care.
70,751
Add a vehicle for graffiti abatement. 93,028
O&M and Fuel budgets for Animal Care and
graffiti abatement. Cost will be offset by the
FOCAS Multi-year operating project and funding
from L&L.
6,279
Assistant Code Enforcement Officers (5.0 FTE)
were added in FY2018/19 Midyear as limited
term. The department is requesting ongoing
resources to fund the 5.0 FTE for the Vehicle
Abatement Program.
407,389
Public Works Illegal Dumping Ongoing Operations 787,000 Illegal Dumping 2,534,500
Community
Response
Add 6.0 FTE Neighborhood Resources
Coordinator I for Community Outreach Division
6.00 645,941
Add 1.0 FTE Program Coordinator for Office of
the Director
1.00 75,496
Add 2.0 FTE Program Specialist for Community
Outreach Division
2.00 302,871
Add 4.0 FTE Neighborhood Resources
Coordinator II for Community Outreach Division
4.00 503,440
Add 1.0 FTE Administrative Analyst for
Community Outreach Division
1.00 126,818
Add 1.0 FTE Administrative Assistant for Office
of the Director
1.00 98,558
Add/Delete 1.0 FTE Administrative Officer to 1.0
FTE Support Services Manager
186,329
Funding for Illegal Dumping Ongoing Operations 787,000
Increase expenditure budget (one-time) for
community-based organization outreach
2,800,000
Increase expenditure budget (one-time) for the
creation of a Coordinated Access System.
1,000,000
Funding for Community Outreach 2,300,000
Funding for Department of Community
Response staffing.
1,025,157
Community Response Total 17.50 14,201,122
Climate Action Public Works Funding for the Electric Vehicle Supply Equipment Project
625,911
Establish and fund a MYOP to support long-term
transportation planning, including mobility,
safety, and sustainability and climate goals.
250,000
Funding for the Sustainability Program - 300,000 Climate Action Total - 1,175,911
Library Citywide /
Community
Support
Funding for the North Sacramento Library 2,500,000
SPLA Maintenance 400,000
Library Total 2,900,000
Affordable
Housing
City ManagerAdd 1.0 FTE Administrative Analyst to assist with the Housing program.
1.00 137,038
Affordable Housing Total 1.00 137,038
Arts/Creative
Edge
Convention &
Cultural
Services
Arts and Cultural Nonprofits 2,250,000
Funding for Individual Artists and Creatives 2,750,000
Funding for Creative Businesses 1,750,000
Funding for Creative Economy focused on Youth
Workforce Development.
1,500,000
Tourism Recovery through Iconic Event
Production
1,500,000
Funding for Arts Journalism Grant Program 250,000
Public Works Funding for Winn Park Tenant Improvements 200,000 Citywide /
Community
Support
Funding for Creative Edge 2,640,000
Arts/Creative Edge Total - 12,840,000
Grand Total 150.57 260,021,791
Supplemental Budget Information – Item 8
Question: Why has the Convention Center Complex budget increased from last year?
Response: The Convention Center Complex budget is increasing by $3.1 million compared to FY2021/22 Amended due to the full reopening of the SAFE Credit Union Convention and Performing Arts District after renovation- and pandemic-related closures. The increase reflects a restoration to pre-pandemic service levels following these closures, and also additional staffing needed to manage the expanded facilities.
Labor accounts for approximately $2.4 million of this increase and is related to implementing Council-approved labor agreements and hiring events staff needed to support conventions, performances, and other events. Services and supplies, such as an increased need for custodial services and technical services, account for approximately $300,000 of the additional funding. The remainder of the increase is related to cost plan allocation and in lieu franchise tax requirements of the Community Center Fund.
Supplemental Budget Information – Item 9
Question: How much of the ARPA funding can be used to fund Creative Edge?
Response: All City ARPA funding has been committed to a framework approved by Council on September 14, 2021. This framework committed $10 million in ARPA funding to Arts and the Creative Economy. On March 1, 2022, Council adopted Resolution No. 2022-0064 approving the Arts and Creative Economy framework and appropriating $10 million to the Arts and Creative Economy Program (I17609000). The breakdown of the funding is below.
Description Amount
Arts and Cultural Nonprofits 2,250,000
Individual Artists and Creatives 2,750,000
Creative Businesses 1,750,000
Creative Economy Focused Youth Workforce Development 1,500,000 Tourism Recovery through Iconic Event Production 1,500,000 Arts Journalism Grant Program 250,000
Total Arts and Creative Economy Funding $10,000,000
Supplemental Budget Information – Item 11
Question: Does the City have a Quality Index for parks and fields that compares metrics to other cities. Provide information on the evaluation work YPCE & IT is currently working on.
Response:
The City does not have a quality index for parks and fields that compares metrics to other cities. However, YPCE is working with IT to develop a dashboard that assigns an equity lens score to parks with sports fields. The equity lens overall score is based on the following factors: overall condition or quality of service score for park assigned by maintenance staff; income level of neighborhood served by park (derived from CES
4.0); and population density of young people in neighborhood served by park.
Following is a link to the dashboard (a work in progress): Park Sports Field Equity Lens Dashboard (cityofsacramento.org)
This dashboard and ranking of parks using equity lens will be shared with Parks and Recreation Commission and Sacramento Youth Commission for their input and further refinement may be made.
Lastly, YPCE has a Deferred Maintenance list of projects totaling approximately $140 million that it uses to prioritize projects as funding becomes available. Prioritization of deferred maintenance projects is based on safety, accessibility, liability, and equity lens ranking, as well as alignment with funding availability and funding restrictions.
Supplemental Budget Information – Item 13
Question:
Provide a Measure U chart that shows departments budgets before realignment (FY2021/22), after realignment (FY2021/22) and FY2022/23.
Response:
Expenditures FY2021/22 Proposed Budget (Prerealignment) FY2021/22 Approved Budget (Realignment) FY2022/23 Proposed Budget Affordable HousingCity ManagerOperations 209 209 361 Multi Year Operating Project (MYOP) - 1,200 - Community DevelopmentOperations - 1,555 1,583 MYOP 1,200 Affordable Housing Total 209 2,964 3,144 Arts/Creative EdgeCitywide & Community SupportOperations - 77 77 MYOP - 2,640 - Convention & Cultural ServicesOperations 159 3,682 4,038 MYOP 2,640 - - Convention & Cultural Services MYOP - - 114 Arts/Creative Edge Total 2,799 6,399 4,229 Climate ActionCity ManagerOperations - 20 331 Public WorksOperations 300 - - MYOP - 300 300 Climate Action Total 300 320 631 Community InvestmentCity ManagerMYOP 1,000 - - Citywide & Community SupportMYOP - 1,000 3,773 Convention & Cultural ServicesOperations - 127 127 Public Works Capital Improvement Project (CIP) - - 2,600 Youth, Parks & Community EnrichmentOperations 5,167 18,213 19,129 Community Investment Total 6,167 19,340 25,629 Measure U Programming
Expenditures FY2021/22 Proposed Budget (Prerealignment) FY2021/22 Approved Budget (Realignment) FY2022/23 Proposed Budget Community ResponseCity AttorneyOperations 229 - 255 Community DevelopmentOperations 689 7,157 7,941 Community ResponseOperations - 2,706 4,582 MYOP 2,300 2,300 9,177 FireOperations 141 - - Information TechnologyOperations 296 296 325 Mayor/CouncilOperations - 882 937 Public WorksOperations 300 - - MYOP - 2,535 970 Community Response Total 3,954 15,876 24,187 HomelessnessCommunity ResponseOperations - 509 846 MYOP 6,711 5,826 2,146 Homelessness Total 6,711 6,335 2,992 Inclusive Economic DevelopmentCity ManagerOperations 2,137 5,893 5,826 MYOP - 750 750 Citywide & Community SupportOperations - 914 1,006 Community DevelopmentOperations 594 - - MYOP 1,200 - - Inclusive Economic Development Total 3,931 7,558 7,583 LibraryCitywide & Community SupportOperations - 13,572 14,272 MYOP - 400 400 Public WorksCIP - 2,500 - Library Total - 16,472 14,672 Public Safety - Animal CareCommunity DevelopmentOperations - 1,488 - Public Safety - Animal Care Total - 1,488 - Measure U Programming
Expenditures FY2021/22 Proposed Budget (Prerealignment) FY2021/22 Approved Budget (Realignment) FY2022/23 Proposed Budget Public Safety - Community DevelopmentCommunity DevelopmentOperations - - 1,508 Public Safety - Community Development Total - - 1,508 Public Safety - FireFireOperations 22,252 8,590 9,903 Public Safety - Fire Total 22,252 8,590 9,903 Public Safety - PoliceCity AttorneyOperations - 229 - PoliceOperations 44,056 5,665 5,730 CIP 3,176 (500) - Public Safety - Police Total 47,232 5,394 5,730 Public Safety - YPCEYouth, Parks & Community EnrichmentOperations 758 1,608 1,542 Public Safety - YPCE Total 758 1,608 1,542 YouthCity ManagerOperations - 253 831 MYOP 2,800 1,300 1,600 Citywide & Community SupportOperations 4,692 - - MYOP - 750 1,350 Community ResponseOperations - 282 288 MYOP 1,423 1,423 1,412 Convention & Cultural ServicesOperations - 437 357 Information TechnologyOperations 120 120 120 Mayor/CouncilMYOP - 170 - Public WorksOperations 400 - - CIP 2,500 - - Youth, Parks & Community EnrichmentOperations 9,904 22,134 22,349 MYOP 200 Youth Total 21,839 26,868 28,507 Measure U Programming
Expenditures FY2021/22 Proposed Budget (Prerealignment) FY2021/22 Approved Budget (Realignment) FY2022/23 Proposed Budget MiscellaneousCitywide & Community SupportOperations- - 4,483 Community DevelopmentMYOP- - 4 Information TechnologyOperations73 73 73 MYOP- - 200 Mayor/CouncilMYOP- - 5 Youth, Parks & Community EnrichmentMYOP- - 16 Miscellaneous Total 73 73 4,781 Grand Total 116,225 119,283 135,036 Measure U Programming Supplemental Budget Information – Item 18
Question:
What is the number of enrollees in the 4th R program? What is our target for enrollees in this program and are we meeting that target?
Response:
Youth programs and childcare programs across the region are facing critical staffing shortages. Various reasons for these shortages include:
City pay wages/salaries are not at industry standard. Staff are accepting jobs with other agencies who are paying higher salaries and offering retention bonuses.
COVID landscape still exists. Not everyone is comfortable working in- person
Due to staffing shortages, we have had to cap our enrollment based on current staffing levels at a 1:14 ratio.
o Once vacancies are filled, we will be able to return to max capacity and enrollment will increase to a self-sustaining level.
See attached for enrollee information.
6/7/2022
2022 4th "R" Program
4th R Site
Max
Capacity
Licensing
Capacity
FY22 Avg
Monthly
Attendance*
NATOMAS PARK 120 100 63
GOLDEN EMPIRE 75 70 26
HUBERT BANCROFT 90 70 53
CALEB GREENWOOD 240 100 166
CROCKER RIVERSIDE 300 150 192
GENEVIVE DIDION 200 150 113
O. W. ERLEWINE 90 70 31
HOLLYWOOD PARK 150 100 107
PHOEBE HEARST 220 200 156
PONY EXPRESS 90 70 26
SEQUOIA 120 100 41
SUTTERVILLE 150 150 120
TWO RIVERS 120 100 64
ALICE BIRNEY 75 75 53
WITTER RANCH 150 130 70
REGENCY PARK 100 100 58
HERON 150 100 104
H. ALLEN HIGHT 120 100 53
PASO VERDE 150 150 100
*Average attendance is based on Aug. 2021 thru Apr. 2022 NOTES:
Youth programs as a whole are experiening hiring challenges. 1:14 ratio, registration capped due to to staffing shortage.
Losing staff. Salaries not at industry standard.
COVID has impacted parents income.
Not every child has returned to 4th R.
Less kids on campus. Parents worked from home.
Attendance has not returned to pre-COVID levels.
This time last year only 5 sites were open.
SBI 18
Supplemental Budget Information – Item 20
Question:
Provide background on the funding provided to the RydeFreeRT program prior to the pandemic.
Response:
The RydeFreeRT program was established in FY2019/20, the same fiscal year in which the COVID-19 pandemic began. In the first year of the program, running from October 2019 through September 2020, $1 million was budgeted for the program, which was paid to Sacramento Regional Transit (SacRT) in two fixed payments of $500,000 each.
Student ridership at launch was 50% higher than in October 2018 and continued to grow until counts ceased in March 2020, coinciding with the beginning of the pandemic.
In the second year of the program, running from October 2020 through September 2021, $750,000 was budgeted for the program, to be reimbursed to SacRT monthly based on youth ridership. Remote schooling and decreased transit service led to a drop in ridership in this year, and only $452,667 was reimbursed to SacRT for the second program year.
The third program year, running from October 2021 to June 2022, was shortened to three quarters instead of a full year to align with the City’s fiscal year. $750,000 was budgeted for the program again, to be reimbursed to SacRT quarterly based on youth ridership. Youth ridership had returned to levels comparable to the initial launch by October 2021, and the full reimbursement amount was met in the second quarter of the program.
Fiscal Year Budget Expenses Total Unobligated2019/20 1,000,000 1,000,000 02020/21 750,000 452,667 297,3332021/22 750,000 750,000 0Total $2,500,000 $2,202,667 $297,333Fare Free Transit for Youth Program (I02181400) Supplemental Budget Information – Item 21
Question:
Can we re-direct CIP funding from District 6 projects that are in early stages and can be postponed in order to fund the irrigation/electrical at Oki Park?
Response:
Most projects in CD6 are either too far along to divert funding, are funded by Community Development Block Grant funds and must be completed this coming fiscal year, or are tied to Granite Regional Park. However, $250,000 in General Fund is available in the Parks, Parkways, and Open Spaces Project (L19192100) that is allocated for a new playground at Granite Regional Park. This can be redirected towards the Oki Park Open Space urban farm irrigation project.
Please note that before a grant is allocated to a third party (urban farm proponents), the grant needs to be subject to a lease agreement with the third party to operate, manage, and maintain the urban farm, including paying utility costs, as well as securing additional capital improvement fund for farm construction. The lease will include pre-development agreement that will stipulate certain benchmark deliverables that they have to achieve before the City executes a lease agreement for grant funds and site access.
In addition, estimated costs ($425,000) do not include any additional capital costs (e.g., fencing, storage buildings, walkways, and paths) based on project scope or ongoing maintenance and operations costs to maintain future investments at Oki Park.
RESOLUTION NO 2022-XXXX
Adopted by the Sacramento City Council
June 14, 2022
Approving the Fiscal Year 2022/23 Operating and
Capital Improvement Program Budgets
BACKGROUND
A. Article IX, section 111, of the City Charter requires th e City Manager to present a balanced budget to the Mayor and City Council no less than 60 days before the beginning of each fiscal year.
B. The City of Sacramento, through the leadership and direction of the Mayor and City Council, has maintained a sustainable budget philosophy. Given this concept of fiscal sustainability, the City Council adopted the following core budget policies and budget guidelines on February 14, 2017 (Resolution 2017- 0078):
Core Budget Policies
1. City Council must adopt a balanced budget.
2. Funding decisions should be cons istent with Council-adopted policies.
3. The Economic Uncertainty Reserve shal l be maintained at a minimum of 10% of budgeted General Fund revenues. Resources must be added to maintain this level through the budget and midyear processes, as necessary.
Budget Guidelines
1. Maintain a fiscally sustainable, balanced budget.
2. The Mayor and Council’s priorities, based on community input, should drive the budget creation.
3. Continue a community-based budget pr ocess where city residents are engaged and educated on budget processes and provide feedback on budget priorities.
4. Look for ways to grow the reserve beyond its current goal.
5. All budget actions must be considered in a five-year context, with new revenues not counted or spent until realized. One-time resources should be used for one- time needs, not ongoing expenses.
6. Do not make spending decisions in is olation. Avoid spending money on one-off projects or without looking at th e big picture. Understand long-term consequences and opportunity costs.
7. Keep City Council informed on the fisca l condition of t he City and conduct continuous evaluations for efficiencies and effectiveness.
8. The City must consistently look for oppor tunities to proactively grow revenues instead of simply being reactive.
9. Make every effort to identify priv ate financing or feder al and state grant opportunities before using City resources. Pursue new and enhance existing revenue sources.
10. Before new expenditures are made, identify return on investments and impacts, fiscal and social benefits.
11. Address unfunded lo ng-term liabilities.
12. Remain a full-service City.
C. On June 11, 2019, the City’s Economic Uncertainty Reserve (EUR) Policy was amended to include Measure U resources in determining the amount to be set aside in reserves (Resolution 2019-0248) as dire cted by the City Counc il on February 5, 2019 (Resolution 2019-0047).
D. The FY2022/23 Proposed Budget (which includes the Operating Budget and the Capital Improvement Program [CIP] Bu dget) are consistent with City Charter requirements and the City Council’s adop ted Core Budget Policies and Budget Guidelines.
E. The Mayor and Council conducted budget discussions during May and June 2022 to discuss and consider the City’s FY2022/23 Budget.
BASED ON THE FACTS SET FORTH IN THE BACKGROUND, THE CITY COUNCIL RESOLVES AS FOLLOWS:
Section 1. Preliminary Matters.
1.1. The Budget changes attached as Exhibi t A, and the Summary of FTE attached as Exhibit B are hereby approved.
1.2. The FY2022/23 Operating and CIP Budg ets (collectively the Approved Budget), as defined in section 3.1 below, and a ttached as Exhibit C and D are hereby approved.
1.3. The 2022-2027 CIP, which provides a comprehensive five-year plan for the City’s capital project expenditures and attached as Exhibit D is hereby approved.
1.4. Sections 2 through 20 below, which def ine the authority and responsibilities of the City Manager in implementing the Approved Budget, are hereby approved.
1.5. The City Manager is authorized to incor porate final decisions of the Council, and to refine and add content, as may be needed to meet Government Finance Officers Association and California Soci ety of Municipal Finance Officers budgeting-award requirements into the Proposed O perating and CIP Budgets to create the FY2022/23 Approved Budget.
1.6. The attached Exhibits A thr ough D are part of this resolution.
1.7. The City’s Debt service must be lim ited to 6% of total General and Measure U (G/MU) Fund revenues, excluding Department revenues.
1.8. The City Treasurer shall conduct a financial stress test on the combined G/MU Funds before the issuance of any bonds.
1.9. Available resources in the Innovation and Growth Fund (Fund 2031) shall be transferred to the General Fund as needed to offset projected deficits shown in the G/MU Fund five-year forecast included in the Approved Budget.
1.10. The City Manager is authorized to es tablish the Federal American Rescue Plan (ARP) Fund (Fund 2705) effective May 19, 2021.
1.11. The City Manager is authorized to tr ansfer available General Fund (Fund 1001) resources in the Youth, Parks and Community Enrichment Department on June 30, 2021, to address year-end shortfalls in the 4th R Fund (Fund 6012).
1.12.1.11. The City Manager is authorized to realign Measure U expenditures, including the creation of new multi-year projects as necessary, to provide additional transparency on the alignment of spending through FY2022/23.
Section 2. Scope.
This resolution defines the authority and responsibilities of the City Manager in implementing the Approved Budget and supersedes Resolution No. 2021-0198.
Section 3. Definitions.
3.1. “Account” is the primary accounting field in the budget used to describe the nature of the financial transaction (overtime, professional services, debt, etc.).
3.2. “Approved Budget” means the Approv ed Operating Budget (Operating Budget) and the Approved Capital Budget (CIP B udget), which are attached as Exhibit D and reflects the FY2022/23 Proposed Operating and CIP Budgets, as amended by the Council to incorporate the approved Budget Changes attached as Exhibit A, and a summary of position changes as displayed in Exhibit B.
3.3. “City Manager” means t he City Manager or, if so des ignated, the Director of Finance.
3.4. “Department” means refers to Ma yor and City Council; City Manager; City Attorney; City Auditor; City Clerk; Cit y Treasurer; Community Development; Community Response; Convention and Cultural Services; Finance; Fire; Human Resources; Information Technology; Polic e; Public Works; Utilities; Youth, Parks, and Community Enrichment; and Citywide and Community Support.
3.5. “Full Time Equivalent” and “FTE” mean the decimal equival ent of a position, e.g., one full-time position is 1.00 FTE and one quarter-time position is 0.25 FTE.
Section 4. Approved Budget Appropr iations, FTEs, and Adjustments.
4.1. The City Manager is authorized to make any expenditure and resource adjustments to the Operating Budget based on final Council action to adopt the Operating Budget.
4.2. The City Manager is authorized to establish the appropriations and FTE as shown in Schedules 1A, 1B, 1C, and 1D and the fund summaries, including transfers, as shown in Schedules 2A, 2B, and 2C, as displayed in Exhibit C.
4.3. The City Manager is authorized to modi fy FTE classifications by Department as necessary to implement the reclassi fications and studies authorized by Schedule 8, as displayed in Exhibit C.
4.4. The City Manager is authorized to re vise any appropriation made in the Approved or Amended Budget where the revision is of a technical nature and is consistent with the Council’s intent.
4.5. The City Manager may aut horize the use of the Old Sacramento Public Market Fund (Fund 2601) for the development, r epair, and maintenance of the north and south public markets.
4.6. The City Manager is authorized to make annual loan payments to the Risk Fund from the Community Center Fund subject to the availability of funds. As of June 30, 2021, the balance of the Risk Fund lo an to the Community Center Fund totaled approximately $5.2 million.
4.7. Following budget adoption, the City Manager is authorized to do the following:
(A) Transfer appropriations from the operating budget and establish or adjust revenue and expenditure budgets for externally funded programs (EFPs), multi-year operating projects (MYOPs), and operating grants as shown in Schedule 9 displayed in Exhibit C.
(B) Adjust any appropriation made in t he Approved Budget to reflect changes from amounts budgeted for updated labor (for example, changes in retirement rates, payroll taxes, heal th benefits), fleet (including accident recovery costs), utilities, 311 Call Center (reimbursements based on call data), cost plan, and risk-management changes, from available fund balance or reserves for the respective funds.
(C) Adjust budgets to reflect all requi red debt service and related payments, including adjustments to rate stabilization reserves, pursuant to City debt agreements.
(D) Revise and establish indirect cost ra tes to be applied to hourly salary rates in order to achieve full cost recovery of services; and adjust the Operating Budget to reflect the indirect cost rate plan for FY2022/23.
Section 5. Economic Uncertainty R eserve Policies and Transfers from Contingency and Reserve Funds.
5.1. The Council-adopted E UR Policy as amended on February 5, 2019 (Resolution 2019-0248) establishes a minimum reserve level equal to 10% of annual G/MU Fund revenues and a target reserve leve l equal to two months of regular ongoing General Fund expenditures, includi ng transfers (17% of G/MU Fund expenditures). Resources to fund this reserve will be identified on an ongoing basis and can include positive year-end re sults or other one-time resources available to the G/MU Fund.
5.2. The G/MU Fund EUR is maintai ned to bridge the gap between projected revenue and expenditures during periods of significant revenue declines, expenditure growth, or both. Consis tent with Governmental Accounting Standards Board Statement No. 54 (Fund Balance Reporting and Governmental Fund Type Definitions), the Council-adopted parameters for using the EUR are as follows:
(A) The City Manager may recommend a re lease from the EUR when the gap between projected revenue and expenditures is greater than $1 million in the proposed budget.
(B) Any release from the EUR r equires the Council’s approval. (C) These parameters may only be c hanged by resolution of the Council.
5.3. The City Manager is aut horized to make appropriation changes (increases or decreases) less than $250,000 by fund from available fund balance.
Appropriation changes, whether increases or decreases, including $250,000 or more require the Council’s approval, e xcept for payments to employees for vacation and sick leave payouts. Payments to employees for vacation and sick leave payout may be approved by the City Manager.
5.4. The City Manager is aut horized to make appropriation changes (increases or decreases) less than $250,000 to any Department or project from Administrative Contingency established in the Gener al Fund. Appropriation changes (increases and decreases) more than and including $250,000 to the Department or project require the Council’s approval.
5.5. Transfers must not be made from an available f und balance or Administrative Contingency if the transfer will result in a negative balance.
5.6. The City Manager is authorized to re lease the General Fund (Fund 1001) and Measure U (2401) commitment of fund balance ($22.8 m illion) established in FY2021/22 for future budget development as needed to submit a balanced budget.
5.7. Use of committed fund balance reserves , except as authoriz ed in section 5.6, requires the Council’s approval by resolution.
Section 6. Appropriati on Increases and Decreases.
6.1. All appropriation changes (increases or decreases) $250,000 or more to the Approved Budget require the Council’s approval by resolution.
6.2. The City Manager is authorized, upon completion of the audited financial statements for FY2021/22, to adjust FY2022/23 fund contingencies by the amount of net changes in available fund balance. The available fund balance in the G/MU Fund must be included and expl ained in the report to the Council accompanying the Annual Comprehensive Financial Report (ACFR).
6.3. Residual balances from unex pended debt proceeds will be reverted to the appropriate fund and used for the lawful purposes as specified in the conditions of the debt issuance. The City Manager is authorized to establish appropriations and account for the expenditure of these unexpended proceeds.
Section 7. Appropriation Transfers.
7.1. Operating appropriation transfers within the same Department and the same fund, including the Department’s est ablished fleet MYOP, require the City Manager’s approval.
7.2. Appropriation transfers between two or more Departments, less than $250,000, must be approved by the City Manager. Such transfers more than and including $250,000 requires the Council’s approval by resolution.
Section 8. Staffing Changes.
8.1. Any increase or decrease in FTE by department or by fund as authorized in the Operating Budget, by subsequent approval of the Council, or by the City Manager in accordance with this resolution, is subject to approval by the Council except for renewals or expansion of fully offset grants or EFPs as specified in section 8.2.
8.2. The City Manager is authorized to adjust staffing levels for renewals, expansions, or reductions to fully o ffset Council-approved operating grants or EFPs. Grant/EFP positions must be terminated upon completion or cancellation of the grant/EFP unless specifically c ontinued by a Council resolution that includes a source of repl acement funding. Any existi ng positions approved on the assumption that the City would rece ive a grant or other reimbursements must have continued funding verified before filling the position.
8.3. Any reassignment of authorized FTE and employee-services funding associated with the FTE, within a Department and withi n the same fund, may be made at the discretion of the Department director with the approval of the City Manager as long as there is no net change to authorized FTE and funding levels.
8.4. The City Manager is author ized to modify any authorized FTE classification as necessary to reflect current incumbent status based on the established flexibly staffed classifications included in Council-approved labor contracts.
8.5. All new job classifications or classi fication changes (as identified in Exhibit C, Schedule 8) are subject to classification review and approval by the Director of Human Resources.
8.6. The City Manager is authorized to adjus t staffing levels in the Police and Fire Training Academies based on projected vacancies.
8.7. The Director of Human Resources is authorized to establish non-budgeted positions (NBPs) for the following:
(A) Mayor and Council Offices, to be funded from their existing operations budgets.
(B) Departments as needed to reflect cu rrent staffing needs. Departments must have sufficient labor savings to cover the cost of NBPs, and none of the NBPs may be used for more t han one year. Departments will seek budget authority to convert NBPs to authorized FTE positions or the NBPs will be eliminated during the budget process.
Section 9. Revenue Budget.
9.1. The FY2022/23 revenue budget is su mmarized in Exhibit C, Schedule 6.
9.2. Any increase or dec rease greater than (and incl uding) $250,000 by fund in estimated revenue by Department to th e Approved Budget requires the Council’s approval.
9.3. The City Manager is authorized to im plement biennial Cons umer Price Index increases if the increases are warranted based on the adopted Fees and Charges Policy.
9.4. Proceeds from t he sale of General Fu nd and Redevelopment Agency Successor Agency surplus land, unless otherwise specified, will be budgeted in the Innovation and Growth Fund (Fund 2031).
9.5. Unbudgeted one-time general revenue re ceived in a fiscal year, which is not required to balance the budget as part of th e midyear review or fiscal year-end close, will be added to the G/MU Fund EUR.
Section 10. Capital Improvements.
10.1. Capital projects and/or appropriations will be used for the following:
(A) Repairs, maintenance, improvements, or acquisitions with a total cost of at least $20,000 and a useful life that exceeds one fiscal year; and (B) Community/Neighborhood projects as approved in separate resolutions by the Council.
10.2. The Council’s approval is required for the establishment or cancellation (without completion) of a CIP, except as provided below:
(A) The City Manager is authorized to approve and establish one or more capital projects for internal City oper ations related to improvements and minor construction of existing City-owned or occupied buildings if the total cost to deliver each project is less than $250,000. Projects will be managed in the City Facility Improvement (C15100000) project. (B) Capital projects may be subdivided into separate sub-projects as needed to administer, manage, and deliver the original scope of the project, without further Council action.
(C) Projects established for agreem ents the City Manager executes in accordance with Sacramento City Code chapter 18.18. The City Manager is authorized to make all necessary budgetary adjustments when the City accepts improvements constructed under these agreements.
10.3. Capital appropriations mu st be used solely for the or iginally approved project or projects except as provided in this section.
10.4. Completed and inactive projects will be closed annually, except for projects that have existing litigation or pay ment disputes. An inactive project is one where transaction activity is less than $1,000 over the prior three years. Closures are the responsibility of the desi gnated project manager. The managing department and the City M anager are each authorized to process the necessary documentation to close inactive projects.
10.5. Each fiscal year, all mu lti-year CIP projects in ex istence on June 30 will be continued except as provided otherwise in section 10.4. The FY2022/23 CIP Budget is summarized on Schedules 2 and 4 as displayed in Exhibit C and on Schedule 4 as displayed in Exhibit D.
10.6. Each fiscal year, unobli gated appropriations for all inactive projects, as defined in section 10.4, will expire on June 30 follo wing the third full year of the last appropriation to the project. Projects r equiring continuing appropriations will require Council action through progr amming within the CIP or through a separate appropriation to the project authorized by resolution of the Council.
10.7. Each fiscal year, on June 30, the balanc e of each CIP project must be zero or have a positive balance by fund. Projects with spending in excess of available budget from all funding sources (i.e., with negative balance) will be treated as follows:
(A) If the CIP balance exceeds budget by less than $250,000, the CIP must first be corrected within each fund, and then any remaining negative balance must be corrected by a transfer from the CIP manager’s Operating Budget (all transfers less than $250,000 must be made as provided for in section 5.3).
(B) If expenditures exceed the budget by more than and including $250,000, a corrective plan of action must be subm itted to the Council for approval by resolution.
10.8. Community/Neighborhood projects and appropriations established with one- time funding sources under Resoluti on No. 2000-682 (11/21/00), 2001-765 (11/20/01), 2003-412 (6/17/ 03), 2004-551 (6/29/04), 2 006-367 (5/23/06), and associated staff reports, are governed by the following procedures:
(A) Savings of up to and including $5 0,000 due to lower-than-expected costs or the securing of alternative fundi ng sources may be administratively reprogrammed into other projects withi n the same Council District at the request of the Council District Offi ce and with the approval of the City Manager.
(B) Savings above $50,000 may be r eprogrammed upon approval by resolution of the Council.
10.9. Except as provided in section 10.8 , the City Manager is authorized to transfer appropriations less than $250,000 as follows:
(A) General, Measure U, and Capital Bond Funds:
(1) From a project that has not been completed, if a revised project estimate confirms that upon completion there will be project savings. (B) All other funds from Project A to Project B if:
(1) Project A is complete and has savings; or
(2) Project A has not been complet ed and a revised project estimate confirms that there will be project savings upon completion.
10.10. Upon completion and cl osure of a capital project, the City Manager is authorized to transfer any remaining project balance as follows:
(A) To the available fund balance of the respective fund, the Capital Projects Base Reserve in the Utilit ies CIP or, in the case of the General Fund, Administrative Contingency; or in the case of capital grants, to amend the revenue and expenditure budgets to actual revenues received and expenditures incurred.
(B) As provided for in section 10.9.
10.11. Except for projects covered by se ction 10.10, the City M anager is authorized to increase or decrease project budget appropriations by less than $250,000 for each project. Appropriation changes mo re than and including $250,000 in total for any project must be approved by resolution of the Council. The City Manager’s administrative authority to adjust budgets for capital projects will be reset after budgetary actions are authorized by the Council. If the appropriation is from available fund balance, it is subject to the provisions in section 5.
10.12. Measure A Sales Tax (Fund 2001) revenue and expenditure budgets can be loaded into the City’s financial system before approval by the Sacramento Transportation Authority Board (STA Board). Work on CIP projects in this fund is done before receiving funding. Projec t funding and appropriations must be as follows:
(A) The City Manager is authorized to enter the revenue and expenditure budgets as reflected in the Approved Budget (revenues) and CIP Budget (expenditures).
(B) The City Manager is authorized to enter revenue and expenditure budgets before STA Board approval.
(C) STA Board approval is required for all Measure A reallocations. When the Council acts on recommended Measure A reallocations before STA Board action, Council approval will be contingent on STA Board approval.
10.13. Projects funded by New Measure A Project Construction Sales Tax are included within the CIP Budget for pl anning purposes. Work on CIP projects funded by New Measure A Project Construction Sales Tax (Fund 2023) is done before receiving funding, and project funding and authorization for these projects must be as follows:
(A) Fund 2023 revenue and expenditure budgets will not be loaded into the City’s financial system until STA Board approval and Council appropriation through separate Council action.
10.14. Projects funded by the following reim bursable (grant) funds are included within the Operating and CIP Budgets for pl anning purposes: Funds 3702, 3703, 3704, 6205, 6206, 6207, and 6211. Work on CI Ps funded by these sources is done before receiving funding, and project funding and authorization for these projects must be as follows:
(A) Funds 2700, 3702, 3703, 3704, 6205, 6206, 62 07, and 6211. Revenue and expenditure budgets will not be loaded into the City’s financial system until agreements (Program Supplements/E-76s, Individual Project Agreements, Cooperative Agreements, etc.) have been executed by the City and the funding authority.
(B) Funds 3703 and 3704. The City is elig ible to receive federal or state funding, or both, for certain transportation projects through the California Department of Transportation (Caltrans ). Master Agre ements, Program Supplemental Agreements, Fund Exchange Agreements, and Fund Transfer Agreements must be execut ed by Caltrans bef ore such funds can be claimed. The City Manager is authorized to execute on the City’s behalf all Master Agreements, Program Supplemental Agreements, Fund Exchange Agreements, and Fund Tr ansfer Agreements, and any amendments thereto.
The City Manager is authorized to trans fer matching funds as specified in the approved CIP from the state and federal Grant Match (T15007200) CIP, and to enter the revenue and ex penditure budgets as reflected in the grant agreement, only if the amount differs by less than $250,000 from what was reflected in the Approved CIP Budget that authorized the project funding. Project agreements that differ by more than and including $250,000 from the anticipated budget requi re the Council’s approval by resolution.
10.15. The 2022-2027 CIP Budget (S chedule 4, Exhibits C a nd D) includes projects that are directly supported by user and developer fees and utility rebates. The City Manager is authorized to adjus t department revenue budgets and CIP expenditure budgets for projects as ident ified in the General Government section of the CIP that are directly supported by fees and rebates based on the actual fees and rebates collected, le ss any operating costs associated with delivering the service.
10.16. The City Manager is authorized to adjust revenue and expenditure budgets to reflect actual revenues received and expenditures incurred in compliance with the original grant award and any amendments. If the grant is not renewed or is changed by more than and including $250,000, the managing department must return to the Council for corrective action.
Section 11. Operating Grants.
11.1. Council approval is required for t he establishment or cancellation (without completion) of an operating grant except as follows:
(A) Where the operating grant is less than $250, 000 and does not require any of the following:
(1) any increase or decrease, by department or by fund, in FTE as authorized in the Approved Budget or by any subsequent approval by the Council or the City Manager in accordance with this resolution;
(2) matching funds from City resources; or
(3) any ongoing service or funding by the City.
(B) The City Manager is authorized to establish operating grants and authorize spending and allocation of resources more than and including $250,000 in advance of formal agreements in response to governmental requests for public-safety assistance related to homelessness, disasters and national-security risks. The department responding to these events shall report to the Council within 60 da ys after receiving formal program documents from the r equesting governmental agency or agencies to obtain approval to enter into agreements and accept reimbursements. (C) Operating grants may be subdivided into separate sub-projects as needed to administer, manage, and deliver the original scope of the project, without further Council action.
11.2. The City Manager is authorized to adjust FTE and associated service and supplies budget, in accordance with section 8.2, for renewals or expansions of fully offset grants previously approved by the Council.
11.3. If a grantor requires Council action as a condition of funding the grant, the establishment of the grant requires the Council’s approval regardless of the grant amount.
11.4. Each fiscal year, all multi-year ope rating grant budgets in existence on June 30 will be continued in the next fiscal year.
11.5. The City Manager is authorized to adjust revenue and expenditure budgets for renewals, up to the amount previously approved by the Council, and augmentations less than $250,000 of fully offset grants.
11.6. The City Manager is authorized to establish revenue and expenditure budgets for federal or state gr ant-funded youth programs and parks-and-recreation programs based on the prior year award before receipt of signed agreements.
Project funding and appropriations must be adjusted based on the final grant agreement. If the grant is not renewed or is changed by more than and including $250,000, the managing department must return to the Council for corrective action.
11.7. Each fiscal year, on June 30, the balance of each grant budget must be zero or have a positive balance by fund. Grants in excess of the budget from all funding sources (total budget has a negative balance) will be treated as follows:
(A) If the Grant balance exceeds budget by less than $250,000, the Grant must first be corrected within each fund, and then any remaining negative balance must be corrected by a tr ansfer from the Grant manager’s Operating Budget (all transfers of less than $250,000 must be made as provided for in section 5.3).
(B) If the project balance exceeds budget by more than and including $250,000, a corrective plan of action mu st be submitted to the Council for approval by resolution.
11.8. The City Manager is authorized to adjust grant and operating expenditure budgets to account for Council-approved grant match and retention obligations.
11.9. The City Manager is authorized to adjust revenue and expenditure operating grant budgets to reflect actual revenues received and expenditures incurred upon closure of a project in compliance with the original grant award and any amendments.
11.10. Award and Distri bution of City Grants.
(A) Council approval is required: (1) to award grants to an individual, non- profit, business, or community-based organization that applies for a City grant more than and including $250, 000; and (2) to execute contracts with the grantees for the services to be provided.
(B) Consistent with Counc il direction, the City Manager is authorized: (1) to award grants to an individual, non-profit, business, or community- based organization that applies for a City grant in amounts less than $250,000; and (2) to execute contra cts with the grantees fo r the services to be provided.
(C) The award and distributi on of grants must comply with any Citywide Grant Distribution Policy.
(D) Before grant funds are distributed , the City and the grantee must execute a City contract that outlines the public benefit, timelines, and reporting requirements.
(E) The annual budget must list all grant s awarded the previous calendar year.
Section 12. Externally Funded Programs (EFP).
12.1. Council approval is required for t he establishment or cancellation (without completion) of an EFP, except as follows:
(A) Where the EFP is less than $25 0,000 and does not require any of the following:
(1) any increase or decrease, by department or by fund, in FTE as authorized in the Approved Budget or by any subsequent approval by the Council or by the City Manager in accordance with this resolution;
(2) matching funds from City resources; or
(3) any ongoing service or funding by the City.
(B) EFPs may be subdivided into separ ate sub-projects as needed to administer, manage, and deliver the original scope of the project, without further Council action.
12.2. Each fiscal year, all multi-year EF P budgets in existence on June 30 will be continued in the next fiscal year.
12.3. The City Manager is authorized to adjust revenue and expenditure budgets for EFP renewals, up to the amount pr eviously approved by Council, and augmentations less than $250,000.
12.4. Each fiscal year, on June 30, the balanc e of each EFP budget must be zero or have a positive balance by fund. EFPs in excess of the budget from all funding sources (total budget has a negative balance) will be treated as follows:
(A) If the EFP balance exceeds budget by less than $250,000, the EFP must first be corrected within each fund, and then any remaining negative balance must be corrected by a transfer from the EFP manager’s Operating Budget (all transfers of less than $250,000 must be made as provided for in section 5.3).
(B) If the project balance exceeds budget by more than and including $250,000, a corrective plan of action shall be submitted to the Council for approval by resolution.
12.5. EFPs with existing contracts appr oved by the Council, funding ongoing operations and studies, can be adjusted annually (revenues and expenditures) based on the actual revenues received.
Section 13. Multi-Year Operating Projects (MYOP).
13.1. A MYOP is used for the following:
(A) Economic Development Assistance and Development Programs (e.g., inclusionary housing).
(B) Planning, audit, and other consultant studies that will take more than one fiscal year to complete.
(C) Department fleet (vehicle or equip ment) acquisition charges from the Fleet Management internal service fund.
(D) Other projects and activities that are multi-year in nature and are not capital-improvement projects.
13.2. Council approval is required for t he establishment or cancellation (without completion) of a MYOP, except as provided in section 13.7.
13.3. MYOPs may be subdivided into separat e sub-projects as needed to administer, manage, and deliver the original scope of the project, without further Council action.
13.4. Each fiscal year, unobl igated appropriations in ex istence on June 30 for existing MYOPs will be continued in the next fiscal year, except as noted in sections 13.10, 13.11, and 18.11.
13.5. MYOPs must be used solely for the originally approved program or study.
Completed or inactive MYOPs will be closed annually. An inactive project is one where transaction activity is less t han $1,000 over the prior three years.
Closures are the responsib ility of the designat ed project manager. The managing department and the City Manager each have the authority to process the necessary documentation to close inactive projects.
13.6. The Police and Fire Departments ar e authorized to use Measure U MYOPs savings from vacancies for background investigations, recruit academies, and overtime associated with restored programs and operations.
13.7. The City Manager is aut horized to establish and adjust budgets for private development activities (Funds 2016 and 2018) managed in MYOPs that are fully offset by development fees.
13.8. Each fiscal year, on June 30, the balanc e of each MYOP must be zero or have a positive balance by fund. Projects in excess of the budget from all funding sources (total budget has a negative balance) will be treated as follows:
(A) If the MYOP balance exceeds budget by less than $250,000, the MYOP must first be corrected within each fund, and then any remaining negative balance must be corrected by a tr ansfer from the MYOP manager’s Operating Budget (all transfers of less than $250,000 must be made as provided for in section 5.3).
(B) If the MYOP balance exceeds budget by more than and including $250,000, a corrective plan of action mu st be submitted to the Council for approval by resolution.
13.9. The City Manager is authorized to increase or decrease MYOP budget appropriations by less than $250,000 for ea ch project. Transfers that exceed and including $250,000 in total for any MYOP require the Council’s approval by resolution.
13.10. The City Manager is authorized to review MYOPs on an annual basis and return excess funds to the fund balance or contingency of the respective fund (e.g., Fleet, Measure U, Utility Rate Assistance).
13.11. The Utility Box Artwork (I17000800) MYOP General Fund budget can be amended up to $450,000 ($50,000 for each Councilmember and the Mayor) based on requests and resources provided from the operations budgets of the person requesting.
13.12 MYOPs with existing contracts appr oved by the Council funding ongoing operations and studies, can be adjusted annually (revenues and expenditures) based on the actual revenues received.
Section 14. In-Lieu Property Taxes and In-Lieu Franchise Fee.
An in-lieu property tax and in -lieu franchise fee are hereby imposed on the Community Center (Fund 6010) and Parking (Fund 6004) Funds in the amounts provided in Schedule 3 as displayed in Exhibit C. The Council finds that the in-lieu property tax as detailed in Schedule 3 represents the proper ty-tax revenue that would be received by the General Fund if the real and personal property owned by these enterprises were taxable under private ownership. The in-lieu franchise fee as detailed in Schedule 3 represents the franchise fees that the City would receive from private entities as a rental or a toll for the use of city streets and rights-of-way.
Section 15. Appropriation Limits.
The appropriation limit and the appropriations subject to the limit are hereby amended in accordance with article XIIIB of the Californ ia Constitution for FY2022/23, as detailed in Schedule 5 as displayed in Exhibit C.
Section 16. Midyear Report.
16.1. The City Manager shall present a Midyear Budget Report including a revised estimate of the financial condition of all funds, estimated revenues and expenditures, and recommendations for eliminating any projected fund deficits to the Council.
16.2. The Council will act on any projected f und deficits as part of the midyear review.
Section 17. Adjustments for Revenue Offset Programs and Services.
17.1. The City Manager is authorized to adjust revenue and expenditure budgets in special revenue funds based on actual revenues collected to provide appropriation authority for operating co sts associated with delivering the service.
17.2. The City Manager is authorized to make the following adjustments to Department Operating Budgets or fund balance:
(A) Adjust Fire Department revenue and expenditure budgets based on actual revenues received for Department strike-team services provided throughout California.
(B) Adjust operating department revenue and expenditure budgets based on actuals revenues received for providing reimbursable services to the Golden 1 Center as outlined in the City’s agreement to provide services. (C) Adjust the revenue budget for t he Sacramento Police Department’s Secondary Employment Program to reflect actual revenues received and adjust the expenditure budget by a like amount for providing reimbursable services as outlined in the City’s Secondary Employment Agreement.
(D) Adjust the revenue and expenditure budgets for facility maintenance and repair services provided to outsi de agencies and entities (15004521- 338020) and for private property c oncrete maintenance and sidewalk repairs (15001641-343010) to reflect actual revenues received for these services.
(E) Increase the revenue (Account 391320) and fleet-replacement expenditure (Account 474210) budgets in the Fleet Fund (Fund 6501) based on departmental fleet purchasi ng changes (additional or early replacement) approved by the Council during the fiscal year and upon completion of audited financial st atements to allow the continued purchasing of prior-year-funded replacement vehicles.
(F) Transfer excess parking-meter revenue from the General Fund (Fund 1001) to cover eligible costs that are incurred in the Parking Fund (Fund 6004) if the full costs of the current fiscal-year operations for parking meters has been recovered and the department has a positive net year- end results.
(G) The Rental Housing Inspection Progr am Fees are established to recover the costs of the program. If the full cost of the current-year operations for that program have been recovered, then excess revenues for the program will be committed to fund a reserve equal to one year’s revenue budget for the program.
If these operations do not achieve t he budgeted revenues or if program costs exceed the program budget, then resources must be transferred from the commitment of fund balance for the Rental Housing Inspection Program to cover the shortfall.
(H) Adjust the 4th R Fund (Fund 601 2) revenue and expenditure budgets as needed to deliver programs, based on actual revenues received. (H) Adjust the revenue budget for the Community Development Department’s Housing Trust and Housing Impact administrative fees to reflect actual revenues received and increase the expenditure budget by a like amount in the General Plan Update (I22000000) MYOP. (I) Increase the Garcia Bend Park Project (L19703600) based on the actual revenues received from increased boat launch ramp fees at Garcia Bend Park, provided that the Department has positive net revenues after all Parking Services Division costs related to the Garcia Bend launch ramp are paid.
(J) Adjust the Police Department re venue and expenditure budgets based on actual revenues received for mutual aid provided to other jurisdictions.
(K) Establish Department of Utility revenue and expenditure budgets for any projects that result from an ex isting operations and maintenance agreements for facilities maintained by the City, but owned or co-owned with an outside agency for less than $250,000 in the Water Grant Reimbursement Fund (Fund 6205) , the Wastewater Grant
Reimbursement Fund (Fund 6206), and the Water Revenue Bonds Ser. 2017 Fund (Fund 6211) for an agency’s share and to adjust revenue and expense budget based on actuals for project closure.
17.3. The City Manager is authorized to ma ke the following adjustments between Department operating budgets and CIPs or MYOPs:
(A) Adjust the revenue budget for the City Attorney’s Office and the expenditure budget in the Justice for Neighbors (JFN) (I03000100) MYOP based on the actual fees, penalties, and other revenues collected from third parties for Public Nuisance, Social Nuisance, and JFN actions brought by the City Attorney.
(B) Adjust the Community Development Department operating budget for spay/neuter and unaltered pet-lic ensing revenue accounts (Account 341380 [Program Code 13006] and 351020) and increase the Animal Care Low Income Spay/Neuter Program (I13000600) MYOP expenditure budget in the General Fund (Fund 1001) to reflect 50% of the penalty fees and 50% of unaltered pet-licensing fees collected in accordance with Sacramento City Code section 9.44.215.D.
(C) Adjust the revenue budget for the Convention and Cultural Services Department franchise fee to refl ect actual revenues received and increase the expenditure budget by a like amount in the Old Sacramento Service Courts & Support Facilities (M17700000) CIP.
(D) Adjust the Convention and Cultural Services revenue budget for Memorial Auditorium Facility Fee revenues and the Memorial Auditorium Improvements (M17101000) CIP ex penditure budget based on actual fees collected, less any operating co sts associated with delivering this service.
(E) Adjust the Convention and Cultur al Services revenue budget for SAFE Credit Union Performing Arts Cent er Facility Fee revenues and the Performing Arts Center Improvem ents (M17101800) CIP expenditure budget based on the actual fees co llected, less any operating costs associated with delivering this service.
(F) Adjust the Public Works Departm ent revenue budget to reflect actual revenues received and the Sacrament o Valley Station Operations and Management (I15001000) MYOP expenditure budget by a like amount. (G) Increase the Public Works Depar tment revenue and expenditure budgets for launch-ramp activities to reflect actual revenues received and transfer any resulting year-end savings for these activities to the Harbor Dredging (M17500000) CIP if the Department has positive net year-end results. (H) Adjust the Public Works Departm ent revenue budget and the expenditure budget in the Shared-Rideable Implementation (K15195100) CIP based on the actual revenues received from the Shared-Rideable permit fees, except for the portion of the fee assessed to offset parking-meter- revenue loss.
(I) Adjust the Public Works Depar tment revenue budget (15001021) and the expenditure budget in the Tree Planting and Replacement (R15188500) CIP based on actual revenues rece ived in the Tree Planting and Replacement Fund (Fund 2035).
(J) Adjust the Youth, Parks, and Community Enrichment Department revenue budget for recreation-progr am fees and increase the expenditure budget in the Recreation Facility Improvement (L19800200) CIP if the full cost of the current fi scal-year operations for this CIP have been recovered and the Department has positive net year-end results. (K) Adjust appropriati ons made in the Approved Budget for fleet replacements from amounts budgeted for updated fleet-replacement costs less than $250,000 by depar tment and by fund and transfer expenditure budgets from department operating budgets to the Fleet Acquisitions (I06000999) MYOP if the department is projecting expenditure savings in excess of the transfer.
(L) Increase the transfer from the Co mmunity Center Fund (Fund 6010) to the G/MU Fund (Fund 1001/2401) to of fset the annual budget provided for in Schedule 9 for the Powerhouse Science Center (E18000400) EFP as authorized by Council through December 2048, if Transient Occupancy Tax revenues exceed budget by an amount up to $600,000 at year-end and if the Community C enter fund has positive year-end available fund balance.
(M) Increase the Youth, Parks, and Community Enrichment Department revenue budget for the all-weather spor t field facility fees received and increase the expenditure budget in t he Granite All Weather Field CIP (L19806000), provided that the Department has positive net year-end G/MU Fund (Fund 1001/2401) results.
(N) Adjust the Transportation CI P budget to meet the City’s SB 1 Maintenance of Effort (MOE) requirements.
(O) Adjust Community Development Department’s revenue budget for the Housing Trust and Housing Impact adminis trative fees to reflect actual revenues received and increase the expenditure budget by a like amount in the General Plan Update (I22000000) MYOP.
17.4. The City Manager is authorized to make the following adjustments to CIPs and MYOPs:
(A) Adjust the revenue and expenditu re budgets in the Old Sacramento Garbage Service Courts (M1770000 0), Old Sacramento District Improvements (M17700100), and the Joe’s Crab Shack & Rio City Café Repairs and Maintenance (B18119000) CIPs based on actual rent proceeds available after payment of all fees to the State of California and funding of annual required maintenance costs.
(B) Adjust revenue and expenditure budget s in the Energy Reinvestment Program (C13001900) CI P to reflect actual energy rebates and incentives received.
17.5. The City Manager is authorized to im plement the following fiscal transactions as needed to properly manage and account for the City’s Cannabis revenues and expenditures:
(A) Adjust the Citywide revenue budgets for all Business Operations taxes relative to Cannabis acti vities based on actual revenues received and increase the expenditure budget in the Cannabis Policy and Enforcement (I06420000) MYOP as necessary to cover costs.
(B) Adjust the revenue budget for t he City Manager’s Office of Cannabis Management operations (02001101) to reflect actual revenues received and increase or decrease the expenditure budget in the operating budget by a like amount. At year-end excess resources must be transferred to I06420000 to offset the cost of enf orcement. If there are inadequate revenues available, resources must be transferred from I06420000 to cover the actual operating costs incurred in 02001101.
(C) Establish or increase the revenue budget(s) for fines and administrative penalties collected in accordance wit h Sacramento City Code section
8.132, relating to the cultivation of cannabis, in t he department were collected and increase the expenditu re budget in I06420000 to support enforcement activities based on actual revenues received. (D) Adjust the revenue budget for Hous ing and Dangerous Building fines, fees, and penalties collected by the Community Development Department and the expenditure budget in I06420000 at year-end based on actual revenues received.
(E) Transfer expenditure budgets between the Cannabis Policy and Enforcement (I06420000) MYOP and the Cannabis Opportunity, Reinvestment and Equity (CORE) (I02420000) MYOP to support CORE program operations.
17.6. The City Manager is authorized to im plement the following fiscal transactions as needed to properly manage and accoun t for the City’s efforts toward reducing homelessness:
(A) Adjust revenue and expenditure budgets in the Whole Person Care (I02000900) MYOP related to intergov ernmental transfers received to support program activities through the performance period up to the amount of the annual progr am-year budget approved by the California Department of Health Care Services.
At year-end, the revenue and expendi ture budgets in I02000900 will be adjusted to match actuals.
(B) Adjust the revenue and expenditure budgets to reflect actual contributions received from exter nal partners in the Homeless Housing Initiatives (I02000200) MYOP to support homeless-services programs. (C) Each fiscal year, unobligat ed G/MU Fund (Fund 1001/2401) appropriations in existence in t he Office of Homeless Services (23001031) on June 30 must be transfe rred to the I02000200 if the Department has positive net year-end results.
(D) Adjust interdepartmental transfers related to the Whole Person Care (I02000900) MYOP as needed for the duration of that program. (E) Each fiscal year, unobligat ed G/MU Fund (Fund 1001/2401) appropriations in existence in the Office of Community Outreach (23001021) on June 30 must be transferred to the Community Response MYOP (I23000100) if the Department has positive net year-end results.
(F) Each fiscal year, unobligated G/MU Fund (Fund 1001/2401) appropriations in existence in the Office of Violence Prevention (23001041) on June 30 must be transferred to the Gang Prevention and Intervention MYOP (I02000600) if the Department has positive net year- end results.
(G) Each fiscal year, unobligat ed G/MU Fund (Fund 1001/2401) appropriations in existence in the Office of Violence Prevention (23001041) on June 30 must be transferred to the Community Response MYOP (I23000100) if the Office has positive net year-end results.
(H) Each fiscal year, unobligat ed G/MU Fund (Fund 1001/2401) appropriations in existence in the Office of Violence Prevention (23001041) on June 30 must be transferred to the Gang Prevention and Intervention MYOP (I020000600) if the Office has positive net year-end results.
17.7. The City Manager is authorized to implement an y necessary financial transactions for the administration of revolving loan fund programs authorized by the Council.
17.8. The City Manager is authorized to implement any and all financial transactions necessary to implement and administe r the Master Siting Plan Program including the following activities:
(A) Adjust revenue and expenditure budget s in I230030000 related to all federal, state, county, and SHRA funding received by the City in support of this program.
(B) Adjust the revenue and expendi ture budgets to reflect actual contributions received from exter nal partners in I230030000 to support this program.
(C) Adjust interdepartmental transfers re lated to the Master Siting Plan and efforts to reduce homelessness as needed for the duration of that program.
(D) Adjust the project budget based on available resources from Council approved use of American Rescue Plan (ARP) funding.
(E) Notwithstanding any provision to the contrary, the City Manager is authorized to make financial appr opriation changes necessary to implement and administer the Master Siting Plan and is not subject to the requirements for Council approval for budgetary changes of $250,000 or more.
Section 18. Year-End Process and Carryover Authority.
18.1. Each fiscal year, all purchase-order commitments outstanding on June 30, and associated appropriations, are hereby continued.
18.2. If there is not a budgetar y surplus in the G/MU Fund (Fund 1001/2401) at year- end, the City Manager shall suspend the G/MU Fund transfers and carryovers authorized in this section.
18.3. Each fiscal year, unob ligated appropriations in ex istence on June 30 for the Council operations budget will be carried over to the next fiscal year.
18.4. Each fiscal year, unob ligated General Fund appropriations in existence in the Arts Stabilization budget (80001065) on June 30 must be transferred to the Cultural and Economic Vitality (I 17001000) MYOP if the department has positive net year-end General Fund results.
18.5. Each fiscal year, revenues in excess of budget in Building Inspection, Building Plan Check, Customer Service/Permit Counter, and Planning Operations areas of the Community Development Depar tment must be transferred to the Development Stabilization Contingency Re serve (DSCR), consistent with the adopted DSCR policy, if the Department has positive net year-end results.
If these operations do not achieve t he budgeted revenues or if program costs exceed the program budget, then resource s must be transferred from the DSCR to these areas of the Community Development Department to cover the shortfall.
18.6. Each fiscal year, unob ligated General Fund appropriations in existence in the Human Resources Department on June 30 must be transferred to the Training and Outreach (I08000300) MYOP if the Department has positive net year-end General Fund results.
18.7. Each fiscal year, unobli gated net appropriations in existence on June 30 in the Information Technology (IT) Department operations General Fund budget and the citywide IT budget in Citywide and Community Support must be transferred to the IT Critical Infrastructure (A07000700) CIP to create a funding mechanism for future citywide technology initiative s, which the City Manager will review annually.
18.8. Each fiscal year, unobligated appropriati ons in the City’s California Public Employees’ Retirement System budget account(s) (413170/ 413172) that are not required to balance the budget must be transferred to the City’s other post- employment benefit trust.
18.9. Each fiscal year, if the START Fund (Fund 2501) has a deficit, unobligated G/MU Fund (Fund 1001/2401) appropriations in existence in the Youth, Parks, and Community Enrichment Department on June 30 must be transferred to Fund 2501 to cover any deficit asso ciated with the general- and auto-liability insurance premiums if the Department has positive net year-end General Fund results.
18.10. Each fiscal year, the Fleet Acquis itions (I06000999) MYOP will be reviewed, and excess funds will be returned to the fund of origin.
18.11. Each fiscal year, unobligated appropr iations in the fiscal year operating Measure U MYOPs at the close of the fiscal year must be returned to Measure U available fund balance (Fund 2401).
18.12 The City Manager is authorized to est ablish the Commercial Waste Compliance MYOP (I15220000) and each fiscal year, unobligated net appropriations in existence on June 30 in the Public Works Department (15005861) must be transferred to the Commercial Waste Compliance MYOP (I15220000).
18.13. Each fiscal year, any unspent Meas ure U Fund (Fund 2401) appropriations in the Youth, Parks, and Community Enrichment Department on June 30 must be transferred to the Measure U Park Improvements CIP (L19706000), Citywide Pool Assess/Repair CIP (L19706500), or Recreation Facility Improvements CIP (L19800200) until the backlog of defe rred maintenance, for existing projects within the programs, are completed.
18.14 The City Manager is authorized to ma ke all necessary budgetary adjustments to account for the interfund Loan from the Risk Fund (Fund 6502) to the General Fund (Fund 1001) related to the agreem ent with the City and the Natomas Basin Conservancy Loan.
18.15 Each fiscal year, adjust transfers from the Water Fund (Fund 6005) available fund balance to the Drinking Water St ate Revolving Fund (Fund 6312) to pay for interest expense and negative interest earnings incurred since the inception of the loan.
18.16 The City Manager is author ized to transfer up to $7.8 million in one-time funds from FY2021/22 year-end G/MU Fund (Fund 1001/2401) surplus for the City’s contribution towards the California St ate Library Building Forward Program Grant.
18.17 Each fiscal year, transfer up to $500,000 of available operating grant resources to the Public Safety Capital Improv ement Program (F11101000) for specialty vehicle and equipment purchases.
18.18 Each fiscal year, any unspent balance in the Personal City Leave Payout Account (Account 413097) will be carried over to the next fiscal year.
18.19 The City Manager is authorized to tr ansfer up to $324,560 in one-time funds from FY2021/22 year-end G/MU Fund (Fund 1001/2401) surplus to the Riverfront MYOP (I02180200) for the City’s contribution towards the two Riverfront grant funded projects from the National Endowment of the Arts and the U.S. Department of Commerce Economic Development Administration.
Section 19. Year-End Reporting.
19.1. Each fiscal year, after any adjustm ents specifically provided for in other sections of this resolution, all appr opriations in the Operating Budget that remain unspent and unencumbered (unobligated) on June 30 will revert to the available fund balances of the respecti ve funds. Any budgetary surplus in the G/MU Fund (Fund 1001/2401), determined as part of the fiscal year-end close process, will be reported in the ACFR as Assigned for Next Year’s Budget, Unassigned, or as specifically directed below or in a subsequent resolution.
19.2. All unrealized investment gains determined as part of the fiscal year-end close process will be reported in the ACFR as Assigned for Unrealized Investment Gains, as those gains are not available for appropriation.
Section 20. Miscellaneous Controls and Considerations.
20.1. Expenditures by fund at the department level must not exceed the Operating Budget as amended by any subsequent appro val by the Council or the City Manager in accordance with this resolution.
20.2. Subject to the City Manager’s approval, projected fund deficiencies in any department must be corrected as follows in accordance with the sections of this resolution governing transfers and appropriations by reducing expenditures in the department (e.g., restricting purchase orders, freezing vacant positions) or by an appropriation transfer from Administrative Contingency or available fund balance, or both, subject to the provisions of section 5.
20.3. The City Manager is aut horized to eliminate funds as required for proper accounting and fiscal management when th e purpose of a fund has expired, and its fund balance has been expended.
20.4. In all staff reports that come before the Council, net budgetary impacts on all funds, including indirect impacts, must be stated clearly and concisely so that the Council has a full understanding of the financial consideration and impacts of its decisions.
20.5. The City Manager shall beg in using an equity lens in the review of all budgetary recommendations to Council including the annual budget, midyear budget and staff reports as soon as practical afte r development of a s hared definition of equity in coordination with the co mmunity, development of associated outcomes and measures and Council’s creation and adoption of an Equity Resolution.
Resolution Exhibits:
Exhibit A – Budget Changes
Exhibit B – Staffing Summary
Exhibit C – FY2022/23 Approved Operating Budget
Exhibit D – 2022-2027 Approved Capital Budget
RESOLUTION NO 2022-XXXX
Adopted by the Sacramento City Council
June 14, 2022
Approving the Fiscal Year 2022/23 Operating and
Capital Improvement Program Budgets
BACKGROUND
A. Article IX, section 111, of the City Charter requires th e City Manager to present a balanced budget to the Mayor and City Council no less than 60 days before the beginning of each fiscal year.
B. The City of Sacramento, through the leadership and direction of the Mayor and City Council, has maintained a sustainable budget philosophy. Given this concept of fiscal sustainability, the City Council adopted the following core budget policies and budget guidelines on February 14, 2017 (Resolution 2017- 0078):
Core Budget Policies
1. City Council must adopt a balanced budget.
2. Funding decisions should be cons istent with Council-adopted policies.
3. The Economic Uncertainty Reserve shal l be maintained at a minimum of 10% of budgeted General Fund revenues. Resources must be added to maintain this level through the budget and midyear processes, as necessary.
Budget Guidelines
1. Maintain a fiscally sustainable, balanced budget.
2. The Mayor and Council’s priorities, based on community input, should drive the budget creation.
3. Continue a community-based budget pr ocess where city residents are engaged and educated on budget processes and provide feedback on budget priorities.
4. Look for ways to grow the reserve beyond its current goal.
5. All budget actions must be considered in a five-year context, with new revenues not counted or spent until realized. One-time resources should be used for one- time needs, not ongoing expenses.
6. Do not make spending decisions in is olation. Avoid spending money on one-off projects or without looking at th e big picture. Understand long-term consequences and opportunity costs.
7. Keep City Council informed on the fisca l condition of t he City and conduct continuous evaluations for efficiencies and effectiveness.
8. The City must consistently look for oppor tunities to proactively grow revenues instead of simply being reactive.
9. Make every effort to identify priv ate financing or feder al and state grant opportunities before using City resources. Pursue new and enhance existing revenue sources.
10. Before new expenditures are made, identify return on investments and impacts, fiscal and social benefits.
11. Address unfunded lo ng-term liabilities.
12. Remain a full-service City.
C. On June 11, 2019, the City’s Economic Uncertainty Reserve (EUR) Policy was amended to include Measure U resources in determining the amount to be set aside in reserves (Resolution 2019-0248) as dire cted by the City Counc il on February 5, 2019 (Resolution 2019-0047).
D. The FY2022/23 Proposed Budget (which includes the Operating Budget and the Capital Improvement Program [CIP] Bu dget) are consistent with City Charter requirements and the City Council’s adop ted Core Budget Policies and Budget Guidelines.
E. The Mayor and Council conducted budget discussions during May and June 2022 to discuss and consider the City’s FY2022/23 Budget.
BASED ON THE FACTS SET FORTH IN THE BACKGROUND, THE CITY COUNCIL RESOLVES AS FOLLOWS:
Section 1. Preliminary Matters.
1.1. The Budget changes attached as Exhibi t A, and the Summary of FTE attached as Exhibit B are hereby approved.
1.2. The FY2022/23 Operating and CIP Budg ets (collectively the Approved Budget), as defined in section 3.1 below, and a ttached as Exhibit C and D are hereby approved.
1.3. The 2022-2027 CIP, which provides a comprehensive five-year plan for the City’s capital project expenditures and attached as Exhibit D is hereby approved.
1.4. Sections 2 through 20 below, which def ine the authority and responsibilities of the City Manager in implementing the Approved Budget, are hereby approved.
1.5. The City Manager is authorized to incor porate final decisions of the Council, and to refine and add content, as may be needed to meet Government Finance Officers Association and California Soci ety of Municipal Finance Officers budgeting-award requirements into the Proposed O perating and CIP Budgets to create the FY2022/23 Approved Budget.
1.6. The attached Exhibits A thr ough D are part of this resolution.
1.7. The City’s Debt service must be lim ited to 6% of total General and Measure U (G/MU) Fund revenues, excluding Department revenues.
1.8. The City Treasurer shall conduct a financial stress test on the combined G/MU Funds before the issuance of any bonds.
1.9. Available resources in the Innovation and Growth Fund (Fund 2031) shall be transferred to the General Fund as needed to offset projected deficits shown in the G/MU Fund five-year forecast included in the Approved Budget.
1.10. The City Manager is authorized to es tablish the Federal American Rescue Plan (ARP) Fund (Fund 2705) effective May 19, 2021.
1.11. The City Manager is aut horized to realign Measure U expenditures, including the creation of new multi-year projects as necessary, to provide additional transparency on the alignment of spending through FY2022/23.
Section 2. Scope.
This resolution defines the authority and responsibilities of the City Manager in implementing the Approved Budget and supersedes Resolution No. 2021-0198.
Section 3. Definitions.
3.1. “Account” is the primary accounting field in the budget used to describe the nature of the financial transaction (overtime, professional services, debt, etc.).
3.2. “Approved Budget” means the Approv ed Operating Budget (Operating Budget) and the Approved Capital Budget (CIP B udget), which are attached as Exhibit D and reflects the FY2022/23 Proposed Operating and CIP Budgets, as amended by the Council to incorporate the approved Budget Changes attached as Exhibit A, and a summary of position changes as displayed in Exhibit B.
3.3. “City Manager” means t he City Manager or, if so des ignated, the Director of Finance.
3.4. “Department” means refers to Ma yor and City Council; City Manager; City Attorney; City Auditor; City Clerk; Cit y Treasurer; Community Development; Community Response; Convention and Cultural Services; Finance; Fire; Human Resources; Information Technology; Polic e; Public Works; Utilities; Youth, Parks, and Community Enrichment; and Citywide and Community Support.
3.5. “Full Time Equivalent” and “FTE” mean the decimal equival ent of a position, e.g., one full-time position is 1.00 FTE and one quarter-time position is 0.25 FTE.
Section 4. Approved Budget Appropr iations, FTEs, and Adjustments.
4.1. The City Manager is authorized to make any expenditure and resource adjustments to the Operating Budget based on final Council action to adopt the Operating Budget.
4.2. The City Manager is authorized to establish the appropriations and FTE as shown in Schedules 1A, 1B, 1C, and 1D and the fund summaries, including transfers, as shown in Schedules 2A, 2B, and 2C, as displayed in Exhibit C.
4.3. The City Manager is authorized to modi fy FTE classifications by Department as necessary to implement the reclassi fications and studies authorized by Schedule 8, as displayed in Exhibit C.
4.4. The City Manager is authorized to re vise any appropriation made in the Approved or Amended Budget where the revision is of a technical nature and is consistent with the Council’s intent.
4.5. The City Manager may aut horize the use of the Old Sacramento Public Market Fund (Fund 2601) for the development, r epair, and maintenance of the north and south public markets.
4.6. The City Manager is authorized to make annual loan payments to the Risk Fund from the Community Center Fund subject to the availability of funds. As of June 30, 2021, the balance of the Risk Fund lo an to the Community Center Fund totaled approximately $5.2 million.
4.7. Following budget adoption, the City Manager is authorized to do the following:
(A) Transfer appropriations from the operating budget and establish or adjust revenue and expenditure budgets for externally funded programs (EFPs), multi-year operating projects (MYOPs), and operating grants as shown in Schedule 9 displayed in Exhibit C.
(B) Adjust any appropriation made in t he Approved Budget to reflect changes from amounts budgeted for updated labor (for example, changes in retirement rates, payroll taxes, heal th benefits), fleet (including accident recovery costs), utilities, 311 Call Center (reimbursements based on call data), cost plan, and risk-management changes, from available fund balance or reserves for the respective funds.
(C) Adjust budgets to reflect all requi red debt service and related payments, including adjustments to rate stabilization reserves, pursuant to City debt agreements.
(D) Revise and establish indirect cost ra tes to be applied to hourly salary rates in order to achieve full cost recovery of services; and adjust the Operating Budget to reflect the indirect cost rate plan for FY2022/23.
Section 5. Economic Uncertainty R eserve Policies and Transfers from Contingency and Reserve Funds.
5.1. The Council-adopted E UR Policy as amended on February 5, 2019 (Resolution 2019-0248) establishes a minimum reserve level equal to 10% of annual G/MU Fund revenues and a target reserve leve l equal to two months of regular ongoing General Fund expenditures, includi ng transfers (17% of G/MU Fund expenditures). Resources to fund this reserve will be identified on an ongoing basis and can include positive year-end re sults or other one-time resources available to the G/MU Fund.
5.2. The G/MU Fund EUR is maintai ned to bridge the gap between projected revenue and expenditures during periods of significant revenue declines, expenditure growth, or both. Consis tent with Governmental Accounting Standards Board Statement No. 54 (Fund Balance Reporting and Governmental Fund Type Definitions), the Council-adopted parameters for using the EUR are as follows:
(A) The City Manager may recommend a re lease from the EUR when the gap between projected revenue and expenditures is greater than $1 million in the proposed budget.
(B) Any release from the EUR r equires the Council’s approval. (C) These parameters may only be c hanged by resolution of the Council.
5.3. The City Manager is aut horized to make appropriation changes (increases or decreases) less than $250,000 by fund from available fund balance.
Appropriation changes, whether increases or decreases, including $250,000 or more require the Council’s approval, e xcept for payments to employees for vacation and sick leave payouts. Payments to employees for vacation and sick leave payout may be approved by the City Manager.
5.4. The City Manager is aut horized to make appropriation changes (increases or decreases) less than $250,000 to any Department or project from Administrative Contingency established in the Gener al Fund. Appropriation changes (increases and decreases) more than and including $250,000 to the Department or project require the Council’s approval.
5.5. Transfers must not be made from an available f und balance or Administrative Contingency if the transfer will result in a negative balance.
5.6. The City Manager is authorized to re lease the General Fund (Fund 1001) and Measure U (2401) commitment of fund balance ($22.8 m illion) established in FY2021/22 for future budget development as needed to submit a balanced budget.
5.7. Use of committed fund balance reserves , except as authoriz ed in section 5.6, requires the Council’s approval by resolution.
Section 6. Appropriati on Increases and Decreases.
6.1. All appropriation changes (increases or decreases) $250,000 or more to the Approved Budget require the Council’s approval by resolution.
6.2. The City Manager is authorized, upon completion of the audited financial statements for FY2021/22, to adjust FY2022/23 fund contingencies by the amount of net changes in available fund balance. The available fund balance in the G/MU Fund must be included and expl ained in the report to the Council accompanying the Annual Comprehensive Financial Report (ACFR).
6.3. Residual balances from unex pended debt proceeds will be reverted to the appropriate fund and used for the lawful purposes as specified in the conditions of the debt issuance. The City Manager is authorized to establish appropriations and account for the expenditure of these unexpended proceeds.
Section 7. Appropriation Transfers.
7.1. Operating appropriation transfers within the same Department and the same fund, including the Department’s est ablished fleet MYOP, require the City Manager’s approval.
7.2. Appropriation transfers between two or more Departments, less than $250,000, must be approved by the City Manager. Such transfers more than and including $250,000 requires the Council’s approval by resolution.
Section 8. Staffing Changes.
8.1. Any increase or decrease in FTE by department or by fund as authorized in the Operating Budget, by subsequent approval of the Council, or by the City Manager in accordance with this resolution, is subject to approval by the Council except for renewals or expansion of fully offset grants or EFPs as specified in section 8.2.
8.2. The City Manager is authorized to adjust staffing levels for renewals, expansions, or reductions to fully o ffset Council-approved operating grants or EFPs. Grant/EFP positions must be terminated upon completion or cancellation of the grant/EFP unless specifically c ontinued by a Council resolution that includes a source of repl acement funding. Any existi ng positions approved on the assumption that the City would rece ive a grant or other reimbursements must have continued funding verified before filling the position.
8.3. Any reassignment of authorized FTE and employee-services funding associated with the FTE, within a Department and withi n the same fund, may be made at the discretion of the Department director with the approval of the City Manager as long as there is no net change to authorized FTE and funding levels.
8.4. The City Manager is author ized to modify any authorized FTE classification as necessary to reflect current incumbent status based on the established flexibly staffed classifications included in Council-approved labor contracts.
8.5. All new job classifications or classi fication changes (as identified in Exhibit C, Schedule 8) are subject to classification review and approval by the Director of Human Resources.
8.6. The City Manager is authorized to adjus t staffing levels in the Police and Fire Training Academies based on projected vacancies.
8.7. The Director of Human Resources is authorized to establish non-budgeted positions (NBPs) for the following:
(A) Mayor and Council Offices, to be funded from their existing operations budgets.
(B) Departments as needed to reflect cu rrent staffing needs. Departments must have sufficient labor savings to cover the cost of NBPs, and none of the NBPs may be used for more t han one year. Departments will seek budget authority to convert NBPs to authorized FTE positions or the NBPs will be eliminated during the budget process.
Section 9. Revenue Budget.
9.1. The FY2022/23 revenue budget is su mmarized in Exhibit C, Schedule 6.
9.2. Any increase or dec rease greater than (and incl uding) $250,000 by fund in estimated revenue by Department to th e Approved Budget requires the Council’s approval.
9.3. The City Manager is authorized to im plement biennial Cons umer Price Index increases if the increases are warranted based on the adopted Fees and Charges Policy.
9.4. Proceeds from t he sale of General Fu nd and Redevelopment Agency Successor Agency surplus land, unless otherwise specified, will be budgeted in the Innovation and Growth Fund (Fund 2031).
9.5. Unbudgeted one-time general revenue re ceived in a fiscal year, which is not required to balance the budget as part of th e midyear review or fiscal year-end close, will be added to the G/MU Fund EUR.
Section 10. Capital Improvements.
10.1. Capital projects and/or appropriations will be used for the following:
(A) Repairs, maintenance, improvements, or acquisitions with a total cost of at least $20,000 and a useful life that exceeds one fiscal year; and (B) Community/Neighborhood projects as approved in separate resolutions by the Council.
10.2. The Council’s approval is required for the establishment or cancellation (without completion) of a CIP, except as provided below:
(A) The City Manager is authorized to approve and establish one or more capital projects for internal City oper ations related to improvements and minor construction of existing City-owned or occupied buildings if the total cost to deliver each project is less than $250,000. Projects will be managed in the City Facility Improvement (C15100000) project. (B) Capital projects may be subdivided into separate sub-projects as needed to administer, manage, and deliver the original scope of the project, without further Council action.
(C) Projects established for agreem ents the City Manager executes in accordance with Sacramento City Code chapter 18.18. The City Manager is authorized to make all necessary budgetary adjustments when the City accepts improvements constructed under these agreements.
10.3. Capital appropriations mu st be used solely for the or iginally approved project or projects except as provided in this section.
10.4. Completed and inactive projects will be closed annually, except for projects that have existing litigation or pay ment disputes. An inactive project is one where transaction activity is less than $1,000 over the prior three years. Closures are the responsibility of the desi gnated project manager. The managing department and the City M anager are each authorized to process the necessary documentation to close inactive projects.
10.5. Each fiscal year, all mu lti-year CIP projects in ex istence on June 30 will be continued except as provided otherwise in section 10.4. The FY2022/23 CIP Budget is summarized on Schedules 2 and 4 as displayed in Exhibit C and on Schedule 4 as displayed in Exhibit D.
10.6. Each fiscal year, unobli gated appropriations for all inactive projects, as defined in section 10.4, will expire on June 30 follo wing the third full year of the last appropriation to the project. Projects r equiring continuing appropriations will require Council action through progr amming within the CIP or through a separate appropriation to the project authorized by resolution of the Council.
10.7. Each fiscal year, on June 30, the balanc e of each CIP project must be zero or have a positive balance by fund. Projects with spending in excess of available budget from all funding sources (i.e., with negative balance) will be treated as follows:
(A) If the CIP balance exceeds budget by less than $250,000, the CIP must first be corrected within each fund, and then any remaining negative balance must be corrected by a transfer from the CIP manager’s Operating Budget (all transfers less than $250,000 must be made as provided for in section 5.3).
(B) If expenditures exceed the budget by more than and including $250,000, a corrective plan of action must be subm itted to the Council for approval by resolution.
10.8. Community/Neighborhood projects and appropriations established with one- time funding sources under Resoluti on No. 2000-682 (11/21/00), 2001-765 (11/20/01), 2003-412 (6/17/ 03), 2004-551 (6/29/04), 2 006-367 (5/23/06), and associated staff reports, are governed by the following procedures:
(A) Savings of up to and including $5 0,000 due to lower-than-expected costs or the securing of alternative fundi ng sources may be administratively reprogrammed into other projects withi n the same Council District at the request of the Council District Offi ce and with the approval of the City Manager.
(B) Savings above $50,000 may be r eprogrammed upon approval by resolution of the Council.
10.9. Except as provided in section 10.8 , the City Manager is authorized to transfer appropriations less than $250,000 as follows:
(A) General, Measure U, and Capital Bond Funds:
(1) From a project that has not been completed, if a revised project estimate confirms that upon completion there will be project savings. (B) All other funds from Project A to Project B if:
(1) Project A is complete and has savings; or
(2) Project A has not been complet ed and a revised project estimate confirms that there will be project savings upon completion.
10.10. Upon completion and cl osure of a capital project, the City Manager is authorized to transfer any remaining project balance as follows:
(A) To the available fund balance of the respective fund, the Capital Projects Base Reserve in the Utilit ies CIP or, in the case of the General Fund, Administrative Contingency; or in the case of capital grants, to amend the revenue and expenditure budgets to actual revenues received and expenditures incurred.
(B) As provided for in section 10.9.
10.11. Except for projects covered by se ction 10.10, the City M anager is authorized to increase or decrease project budget appropriations by less than $250,000 for each project. Appropriation changes mo re than and including $250,000 in total for any project must be approved by resolution of the Council. The City Manager’s administrative authority to adjust budgets for capital projects will be reset after budgetary actions are authorized by the Council. If the appropriation is from available fund balance, it is subject to the provisions in section 5.
10.12. Measure A Sales Tax (Fund 2001) revenue and expenditure budgets can be loaded into the City’s financial system before approval by the Sacramento Transportation Authority Board (STA Board). Work on CIP projects in this fund is done before receiving funding. Projec t funding and appropriations must be as follows:
(A) The City Manager is authorized to enter the revenue and expenditure budgets as reflected in the Approved Budget (revenues) and CIP Budget (expenditures).
(B) The City Manager is authorized to enter revenue and expenditure budgets before STA Board approval.
(C) STA Board approval is required for all Measure A reallocations. When the Council acts on recommended Measure A reallocations before STA Board action, Council approval will be contingent on STA Board approval.
10.13. Projects funded by New Measure A Project Construction Sales Tax are included within the CIP Budget for pl anning purposes. Work on CIP projects funded by New Measure A Project Construction Sales Tax (Fund 2023) is done before receiving funding, and project funding and authorization for these projects must be as follows:
(A) Fund 2023 revenue and expenditure budgets will not be loaded into the City’s financial system until STA Board approval and Council appropriation through separate Council action.
10.14. Projects funded by the following reim bursable (grant) funds are included within the Operating and CIP Budgets for pl anning purposes: Funds 3702, 3703, 3704, 6205, 6206, 6207, and 6211. Work on CI Ps funded by these sources is done before receiving funding, and project funding and authorization for these projects must be as follows:
(A) Funds 2700, 3702, 3703, 3704, 6205, 6206, 62 07, and 6211. Revenue and expenditure budgets will not be loaded into the City’s financial system until agreements (Program Supplements/E-76s, Individual Project Agreements, Cooperative Agreements, etc.) have been executed by the City and the funding authority.
(B) Funds 3703 and 3704. The City is elig ible to receive federal or state funding, or both, for certain transportation projects through the California Department of Transportation (Caltrans ). Master Agre ements, Program Supplemental Agreements, Fund Exchange Agreements, and Fund Transfer Agreements must be execut ed by Caltrans bef ore such funds can be claimed. The City Manager is authorized to execute on the City’s behalf all Master Agreements, Program Supplemental Agreements, Fund Exchange Agreements, and Fund Tr ansfer Agreements, and any amendments thereto.
The City Manager is authorized to trans fer matching funds as specified in the approved CIP from the state and federal Grant Match (T15007200) CIP, and to enter the revenue and ex penditure budgets as reflected in the grant agreement, only if the amount differs by less than $250,000 from what was reflected in the Approved CIP Budget that authorized the project funding. Project agreements that differ by more than and including $250,000 from the anticipated budget requi re the Council’s approval by resolution.
10.15. The 2022-2027 CIP Budget (S chedule 4, Exhibits C a nd D) includes projects that are directly supported by user and developer fees and utility rebates. The City Manager is authorized to adjus t department revenue budgets and CIP expenditure budgets for projects as ident ified in the General Government section of the CIP that are directly supported by fees and rebates based on the actual fees and rebates collected, le ss any operating costs associated with delivering the service.
10.16. The City Manager is authorized to adjust revenue and expenditure budgets to reflect actual revenues received and expenditures incurred in compliance with the original grant award and any amendments. If the grant is not renewed or is changed by more than and including $250,000, the managing department must return to the Council for corrective action.
Section 11. Operating Grants.
11.1. Council approval is required for t he establishment or cancellation (without completion) of an operating grant except as follows:
(A) Where the operating grant is less than $250, 000 and does not require any of the following:
(1) any increase or decrease, by department or by fund, in FTE as authorized in the Approved Budget or by any subsequent approval by the Council or the City Manager in accordance with this resolution;
(2) matching funds from City resources; or
(3) any ongoing service or funding by the City.
(B) The City Manager is authorized to establish operating grants and authorize spending and allocation of resources more than and including $250,000 in advance of formal agreements in response to governmental requests for public-safety assistance related to homelessness, disasters and national-security risks. The department responding to these events shall report to the Council within 60 da ys after receiving formal program documents from the r equesting governmental agency or agencies to obtain approval to enter into agreements and accept reimbursements. (C) Operating grants may be subdivided into separate sub-projects as needed to administer, manage, and deliver the original scope of the project, without further Council action.
11.2. The City Manager is authorized to adjust FTE and associated service and supplies budget, in accordance with section 8.2, for renewals or expansions of fully offset grants previously approved by the Council.
11.3. If a grantor requires Council action as a condition of funding the grant, the establishment of the grant requires the Council’s approval regardless of the grant amount.
11.4. Each fiscal year, all multi-year ope rating grant budgets in existence on June 30 will be continued in the next fiscal year.
11.5. The City Manager is authorized to adjust revenue and expenditure budgets for renewals, up to the amount previously approved by the Council, and augmentations less than $250,000 of fully offset grants.
11.6. The City Manager is authorized to establish revenue and expenditure budgets for federal or state gr ant-funded youth programs and parks-and-recreation programs based on the prior year award before receipt of signed agreements.
Project funding and appropriations must be adjusted based on the final grant agreement. If the grant is not renewed or is changed by more than and including $250,000, the managing department must return to the Council for corrective action.
11.7. Each fiscal year, on June 30, the balance of each grant budget must be zero or have a positive balance by fund. Grants in excess of the budget from all funding sources (total budget has a negative balance) will be treated as follows:
(A) If the Grant balance exceeds budget by less than $250,000, the Grant must first be corrected within each fund, and then any remaining negative balance must be corrected by a tr ansfer from the Grant manager’s Operating Budget (all transfers of less than $250,000 must be made as provided for in section 5.3).
(B) If the project balance exceeds budget by more than and including $250,000, a corrective plan of action mu st be submitted to the Council for approval by resolution.
11.8. The City Manager is authorized to adjust grant and operating expenditure budgets to account for Council-approved grant match and retention obligations.
11.9. The City Manager is authorized to adjust revenue and expenditure operating grant budgets to reflect actual revenues received and expenditures incurred upon closure of a project in compliance with the original grant award and any amendments.
11.10. Award and Distri bution of City Grants.
(A) Council approval is required: (1) to award grants to an individual, non- profit, business, or community-based organization that applies for a City grant more than and including $250, 000; and (2) to execute contracts with the grantees for the services to be provided.
(B) Consistent with Counc il direction, the City Manager is authorized: (1) to award grants to an individual, non-profit, business, or community- based organization that applies for a City grant in amounts less than $250,000; and (2) to execute contra cts with the grantees fo r the services to be provided.
(C) The award and distributi on of grants must comply with any Citywide Grant Distribution Policy.
(D) Before grant funds are distributed , the City and the grantee must execute a City contract that outlines the public benefit, timelines, and reporting requirements.
(E) The annual budget must list all grant s awarded the previous calendar year.
Section 12. Externally Funded Programs (EFP).
12.1. Council approval is required for t he establishment or cancellation (without completion) of an EFP, except as follows:
(A) Where the EFP is less than $25 0,000 and does not require any of the following:
(1) any increase or decrease, by department or by fund, in FTE as authorized in the Approved Budget or by any subsequent approval by the Council or by the City Manager in accordance with this resolution;
(2) matching funds from City resources; or
(3) any ongoing service or funding by the City.
(B) EFPs may be subdivided into separ ate sub-projects as needed to administer, manage, and deliver the original scope of the project, without further Council action.
12.2. Each fiscal year, all multi-year EF P budgets in existence on June 30 will be continued in the next fiscal year.
12.3. The City Manager is authorized to adjust revenue and expenditure budgets for EFP renewals, up to the amount pr eviously approved by Council, and augmentations less than $250,000.
12.4. Each fiscal year, on June 30, the balanc e of each EFP budget must be zero or have a positive balance by fund. EFPs in excess of the budget from all funding sources (total budget has a negative balance) will be treated as follows:
(A) If the EFP balance exceeds budget by less than $250,000, the EFP must first be corrected within each fund, and then any remaining negative balance must be corrected by a transfer from the EFP manager’s Operating Budget (all transfers of less than $250,000 must be made as provided for in section 5.3).
(B) If the project balance exceeds budget by more than and including $250,000, a corrective plan of action shall be submitted to the Council for approval by resolution.
12.5. EFPs with existing contracts appr oved by the Council, funding ongoing operations and studies, can be adjusted annually (revenues and expenditures) based on the actual revenues received.
Section 13. Multi-Year Operating Projects (MYOP).
13.1. A MYOP is used for the following:
(A) Economic Development Assistance and Development Programs (e.g., inclusionary housing).
(B) Planning, audit, and other consultant studies that will take more than one fiscal year to complete.
(C) Department fleet (vehicle or equip ment) acquisition charges from the Fleet Management internal service fund.
(D) Other projects and activities that are multi-year in nature and are not capital-improvement projects.
13.2. Council approval is required for t he establishment or cancellation (without completion) of a MYOP, except as provided in section 13.7.
13.3. MYOPs may be subdivided into separat e sub-projects as needed to administer, manage, and deliver the original scope of the project, without further Council action.
13.4. Each fiscal year, unobl igated appropriations in ex istence on June 30 for existing MYOPs will be continued in the next fiscal year, except as noted in sections 13.10, 13.11, and 18.11.
13.5. MYOPs must be used solely for the originally approved program or study.
Completed or inactive MYOPs will be closed annually. An inactive project is one where transaction activity is less t han $1,000 over the prior three years.
Closures are the responsib ility of the designat ed project manager. The managing department and the City Manager each have the authority to process the necessary documentation to close inactive projects.
13.6. The Police and Fire Departments ar e authorized to use Measure U MYOPs savings from vacancies for background investigations, recruit academies, and overtime associated with restored programs and operations.
13.7. The City Manager is aut horized to establish and adjust budgets for private development activities (Funds 2016 and 2018) managed in MYOPs that are fully offset by development fees.
13.8. Each fiscal year, on June 30, the balanc e of each MYOP must be zero or have a positive balance by fund. Projects in excess of the budget from all funding sources (total budget has a negative balance) will be treated as follows:
(A) If the MYOP balance exceeds budget by less than $250,000, the MYOP must first be corrected within each fund, and then any remaining negative balance must be corrected by a tr ansfer from the MYOP manager’s Operating Budget (all transfers of less than $250,000 must be made as provided for in section 5.3).
(B) If the MYOP balance exceeds budget by more than and including $250,000, a corrective plan of action mu st be submitted to the Council for approval by resolution.
13.9. The City Manager is authorized to increase or decrease MYOP budget appropriations by less than $250,000 for ea ch project. Transfers that exceed and including $250,000 in total for any MYOP require the Council’s approval by resolution.
13.10. The City Manager is authorized to review MYOPs on an annual basis and return excess funds to the fund balance or contingency of the respective fund (e.g., Fleet, Measure U, Utility Rate Assistance).
13.11. The Utility Box Artwork (I17000800) MYOP General Fund budget can be amended up to $450,000 ($50,000 for each Councilmember and the Mayor) based on requests and resources provided from the operations budgets of the person requesting.
13.12 MYOPs with existing contracts appr oved by the Council funding ongoing operations and studies, can be adjusted annually (revenues and expenditures) based on the actual revenues received.
Section 14. In-Lieu Property Taxes and In-Lieu Franchise Fee.
An in-lieu property tax and in -lieu franchise fee are hereby imposed on the Community Center (Fund 6010) and Parking (Fund 6004) Funds in the amounts provided in Schedule 3 as displayed in Exhibit C. The Council finds that the in-lieu property tax as detailed in Schedule 3 represents the proper ty-tax revenue that would be received by the General Fund if the real and personal property owned by these enterprises were taxable under private ownership. The in-lieu franchise fee as detailed in Schedule 3 represents the franchise fees that the City would receive from private entities as a rental or a toll for the use of city streets and rights-of-way.
Section 15. Appropriation Limits.
The appropriation limit and the appropriations subject to the limit are hereby amended in accordance with article XIIIB of the Californ ia Constitution for FY2022/23, as detailed in Schedule 5 as displayed in Exhibit C.
Section 16. Midyear Report.
16.1. The City Manager shall present a Midyear Budget Report including a revised estimate of the financial condition of all funds, estimated revenues and expenditures, and recommendations for eliminating any projected fund deficits to the Council.
16.2. The Council will act on any projected f und deficits as part of the midyear review.
Section 17. Adjustments for Revenue Offset Programs and Services.
17.1. The City Manager is authorized to adjust revenue and expenditure budgets in special revenue funds based on actual revenues collected to provide appropriation authority for operating co sts associated with delivering the service.
17.2. The City Manager is authorized to make the following adjustments to Department Operating Budgets or fund balance:
(A) Adjust Fire Department revenue and expenditure budgets based on actual revenues received for Department strike-team services provided throughout California.
(B) Adjust operating department revenue and expenditure budgets based on actuals revenues received for providing reimbursable services to the Golden 1 Center as outlined in the City’s agreement to provide services. (C) Adjust the revenue budget for t he Sacramento Police Department’s Secondary Employment Program to reflect actual revenues received and adjust the expenditure budget by a like amount for providing reimbursable services as outlined in the City’s Secondary Employment Agreement.
(D) Adjust the revenue and expenditure budgets for facility maintenance and repair services provided to outsi de agencies and entities (15004521- 338020) and for private property c oncrete maintenance and sidewalk repairs (15001641-343010) to reflect actual revenues received for these services.
(E) Increase the revenue (Account 391320) and fleet-replacement expenditure (Account 474210) budgets in the Fleet Fund (Fund 6501) based on departmental fleet purchasi ng changes (additional or early replacement) approved by the Council during the fiscal year and upon completion of audited financial st atements to allow the continued purchasing of prior-year-funded replacement vehicles.
(F) Transfer excess parking-meter revenue from the General Fund (Fund 1001) to cover eligible costs that are incurred in the Parking Fund (Fund 6004) if the full costs of the current fiscal-year operations for parking meters has been recovered and the department has a positive net year- end results.
(G) The Rental Housing Inspection Progr am Fees are established to recover the costs of the program. If the full cost of the current-year operations for that program have been recovered, then excess revenues for the program will be committed to fund a reserve equal to one year’s revenue budget for the program.
If these operations do not achieve t he budgeted revenues or if program costs exceed the program budget, then resources must be transferred from the commitment of fund balance for the Rental Housing Inspection Program to cover the shortfall.
(H) Adjust the 4th R Fund (Fund 601 2) revenue and expenditure budgets as needed to deliver programs, based on actual revenues received. (H) Adjust the revenue budget for the Community Development Department’s Housing Trust and Housing Impact administrative fees to reflect actual revenues received and increase the expenditure budget by a like amount in the General Plan Update (I22000000) MYOP. (I) Increase the Garcia Bend Park Project (L19703600) based on the actual revenues received from increased boat launch ramp fees at Garcia Bend Park, provided that the Department has positive net revenues after all Parking Services Division costs related to the Garcia Bend launch ramp are paid.
(J) Adjust the Police Department re venue and expenditure budgets based on actual revenues received for mutual aid provided to other jurisdictions.
(K) Establish Department of Utility revenue and expenditure budgets for any projects that result from an ex isting operations and maintenance agreements for facilities maintained by the City, but owned or co-owned with an outside agency for less than $250,000 in the Water Grant Reimbursement Fund (Fund 6205) , the Wastewater Grant
Reimbursement Fund (Fund 6206), and the Water Revenue Bonds Ser. 2017 Fund (Fund 6211) for an agency’s share and to adjust revenue and expense budget based on actuals for project closure.
17.3. The City Manager is authorized to ma ke the following adjustments between Department operating budgets and CIPs or MYOPs:
(A) Adjust the revenue budget for the City Attorney’s Office and the expenditure budget in the Justice for Neighbors (JFN) (I03000100) MYOP based on the actual fees, penalties, and other revenues collected from third parties for Public Nuisance, Social Nuisance, and JFN actions brought by the City Attorney.
(B) Adjust the Community Development Department operating budget for spay/neuter and unaltered pet-lic ensing revenue accounts (Account 341380 [Program Code 13006] and 351020) and increase the Animal Care Low Income Spay/Neuter Program (I13000600) MYOP expenditure budget in the General Fund (Fund 1001) to reflect 50% of the penalty fees and 50% of unaltered pet-licensing fees collected in accordance with Sacramento City Code section 9.44.215.D.
(C) Adjust the revenue budget for the Convention and Cultural Services Department franchise fee to refl ect actual revenues received and increase the expenditure budget by a like amount in the Old Sacramento Service Courts & Support Facilities (M17700000) CIP.
(D) Adjust the Convention and Cultural Services revenue budget for Memorial Auditorium Facility Fee revenues and the Memorial Auditorium Improvements (M17101000) CIP ex penditure budget based on actual fees collected, less any operating co sts associated with delivering this service.
(E) Adjust the Convention and Cultur al Services revenue budget for SAFE Credit Union Performing Arts Cent er Facility Fee revenues and the Performing Arts Center Improvem ents (M17101800) CIP expenditure budget based on the actual fees co llected, less any operating costs associated with delivering this service.
(F) Adjust the Public Works Departm ent revenue budget to reflect actual revenues received and the Sacrament o Valley Station Operations and Management (I15001000) MYOP expenditure budget by a like amount. (G) Increase the Public Works Depar tment revenue and expenditure budgets for launch-ramp activities to reflect actual revenues received and transfer any resulting year-end savings for these activities to the Harbor Dredging (M17500000) CIP if the Department has positive net year-end results. (H) Adjust the Public Works Departm ent revenue budget and the expenditure budget in the Shared-Rideable Implementation (K15195100) CIP based on the actual revenues received from the Shared-Rideable permit fees, except for the portion of the fee assessed to offset parking-meter- revenue loss.
(I) Adjust the Public Works Depar tment revenue budget (15001021) and the expenditure budget in the Tree Planting and Replacement (R15188500) CIP based on actual revenues rece ived in the Tree Planting and Replacement Fund (Fund 2035).
(J) Adjust the Youth, Parks, and Community Enrichment Department revenue budget for recreation-progr am fees and increase the expenditure budget in the Recreation Facility Improvement (L19800200) CIP if the full cost of the current fi scal-year operations for this CIP have been recovered and the Department has positive net year-end results. (K) Adjust appropriati ons made in the Approved Budget for fleet replacements from amounts budgeted for updated fleet-replacement costs less than $250,000 by depar tment and by fund and transfer expenditure budgets from department operating budgets to the Fleet Acquisitions (I06000999) MYOP if the department is projecting expenditure savings in excess of the transfer.
(L) Increase the transfer from the Co mmunity Center Fund (Fund 6010) to the G/MU Fund (Fund 1001/2401) to of fset the annual budget provided for in Schedule 9 for the Powerhouse Science Center (E18000400) EFP as authorized by Council through December 2048, if Transient Occupancy Tax revenues exceed budget by an amount up to $600,000 at year-end and if the Community C enter fund has positive year-end available fund balance.
(M) Increase the Youth, Parks, and Community Enrichment Department revenue budget for the all-weather spor t field facility fees received and increase the expenditure budget in t he Granite All Weather Field CIP (L19806000), provided that the Department has positive net year-end G/MU Fund (Fund 1001/2401) results.
(N) Adjust the Transportation CI P budget to meet the City’s SB 1 Maintenance of Effort (MOE) requirements.
(O) Adjust Community Development Department’s revenue budget for the Housing Trust and Housing Impact adminis trative fees to reflect actual revenues received and increase the expenditure budget by a like amount in the General Plan Update (I22000000) MYOP.
17.4. The City Manager is authorized to make the following adjustments to CIPs and MYOPs:
(A) Adjust the revenue and expenditu re budgets in the Old Sacramento Garbage Service Courts (M1770000 0), Old Sacramento District Improvements (M17700100), and the Joe’s Crab Shack & Rio City Café Repairs and Maintenance (B18119000) CIPs based on actual rent proceeds available after payment of all fees to the State of California and funding of annual required maintenance costs.
(B) Adjust revenue and expenditure budget s in the Energy Reinvestment Program (C13001900) CI P to reflect actual energy rebates and incentives received.
17.5. The City Manager is authorized to im plement the following fiscal transactions as needed to properly manage and account for the City’s Cannabis revenues and expenditures:
(A) Adjust the Citywide revenue budgets for all Business Operations taxes relative to Cannabis acti vities based on actual revenues received and increase the expenditure budget in the Cannabis Policy and Enforcement (I06420000) MYOP as necessary to cover costs.
(B) Adjust the revenue budget for t he City Manager’s Office of Cannabis Management operations (02001101) to reflect actual revenues received and increase or decrease the expenditure budget in the operating budget by a like amount. At year-end excess resources must be transferred to I06420000 to offset the cost of enf orcement. If there are inadequate revenues available, resources must be transferred from I06420000 to cover the actual operating costs incurred in 02001101.
(C) Establish or increase the revenue budget(s) for fines and administrative penalties collected in accordance wit h Sacramento City Code section
8.132, relating to the cultivation of cannabis, in t he department were collected and increase the expenditu re budget in I06420000 to support enforcement activities based on actual revenues received. (D) Adjust the revenue budget for Hous ing and Dangerous Building fines, fees, and penalties collected by the Community Development Department and the expenditure budget in I06420000 at year-end based on actual revenues received.
(E) Transfer expenditure budgets between the Cannabis Policy and Enforcement (I06420000) MYOP and the Cannabis Opportunity, Reinvestment and Equity (CORE) (I02420000) MYOP to support CORE program operations.
17.6. The City Manager is authorized to im plement the following fiscal transactions as needed to properly manage and accoun t for the City’s efforts toward reducing homelessness:
(A) Adjust revenue and expenditure budgets in the Whole Person Care (I02000900) MYOP related to intergov ernmental transfers received to support program activities through the performance period up to the amount of the annual progr am-year budget approved by the California Department of Health Care Services.
At year-end, the revenue and expendi ture budgets in I02000900 will be adjusted to match actuals.
(B) Adjust the revenue and expenditure budgets to reflect actual contributions received from exter nal partners in the Homeless Housing Initiatives (I02000200) MYOP to support homeless-services programs. (C) Each fiscal year, unobligat ed G/MU Fund (Fund 1001/2401) appropriations in existence in t he Office of Homeless Services (23001031) on June 30 must be transfe rred to the I02000200 if the Department has positive net year-end results.
(D) Adjust interdepartmental transfers related to the Whole Person Care (I02000900) MYOP as needed for the duration of that program. (E) Each fiscal year, unobligat ed G/MU Fund (Fund 1001/2401) appropriations in existence in the Office of Community Outreach (23001021) on June 30 must be transferred to the Community Response MYOP (I23000100) if the Department has positive net year-end results.
(F) Each fiscal year, unobligated G/MU Fund (Fund 1001/2401) appropriations in existence in the Office of Violence Prevention (23001041) on June 30 must be transferred to the Gang Prevention and Intervention MYOP (I02000600) if the Department has positive net year- end results.
(G) Each fiscal year, unobligat ed G/MU Fund (Fund 1001/2401) appropriations in existence in the Office of Violence Prevention (23001041) on June 30 must be transferred to the Community Response MYOP (I23000100) if the Office has positive net year-end results.
(H) Each fiscal year, unobligat ed G/MU Fund (Fund 1001/2401) appropriations in existence in the Office of Violence Prevention (23001041) on June 30 must be transferred to the Gang Prevention and Intervention MYOP (I020000600) if the Office has positive net year-end results.
17.7. The City Manager is authorized to implement an y necessary financial transactions for the administration of revolving loan fund programs authorized by the Council.
17.8. The City Manager is authorized to implement any and all financial transactions necessary to implement and administe r the Master Siting Plan Program including the following activities:
(A) Adjust revenue and expenditure budget s in I230030000 related to all federal, state, county, and SHRA funding received by the City in support of this program.
(B) Adjust the revenue and expendi ture budgets to reflect actual contributions received from exter nal partners in I230030000 to support this program.
(C) Adjust interdepartmental transfers re lated to the Master Siting Plan and efforts to reduce homelessness as needed for the duration of that program.
(D) Adjust the project budget based on available resources from Council approved use of American Rescue Plan (ARP) funding.
(E) Notwithstanding any provision to the contrary, the City Manager is authorized to make financial appr opriation changes necessary to implement and administer the Master Siting Plan and is not subject to the requirements for Council approval for budgetary changes of $250,000 or more.
Section 18. Year-End Process and Carryover Authority.
18.1. Each fiscal year, all purchase-order commitments outstanding on June 30, and associated appropriations, are hereby continued.
18.2. If there is not a budgetar y surplus in the G/MU Fund (Fund 1001/2401) at year- end, the City Manager shall suspend the G/MU Fund transfers and carryovers authorized in this section.
18.3. Each fiscal year, unob ligated appropriations in ex istence on June 30 for the Council operations budget will be carried over to the next fiscal year.
18.4. Each fiscal year, unob ligated General Fund appropriations in existence in the Arts Stabilization budget (80001065) on June 30 must be transferred to the Cultural and Economic Vitality (I 17001000) MYOP if the department has positive net year-end General Fund results.
18.5. Each fiscal year, revenues in excess of budget in Building Inspection, Building Plan Check, Customer Service/Permit Counter, and Planning Operations areas of the Community Development Depar tment must be transferred to the Development Stabilization Contingency Re serve (DSCR), consistent with the adopted DSCR policy, if the Department has positive net year-end results.
If these operations do not achieve t he budgeted revenues or if program costs exceed the program budget, then resource s must be transferred from the DSCR to these areas of the Community Development Department to cover the shortfall.
18.6. Each fiscal year, unob ligated General Fund appropriations in existence in the Human Resources Department on June 30 must be transferred to the Training and Outreach (I08000300) MYOP if the Department has positive net year-end General Fund results.
18.7. Each fiscal year, unobli gated net appropriations in existence on June 30 in the Information Technology (IT) Department operations General Fund budget and the citywide IT budget in Citywide and Community Support must be transferred to the IT Critical Infrastructure (A07000700) CIP to create a funding mechanism for future citywide technology initiative s, which the City Manager will review annually.
18.8. Each fiscal year, unobligated appropriati ons in the City’s California Public Employees’ Retirement System budget account(s) (413170/ 413172) that are not required to balance the budget must be transferred to the City’s other post- employment benefit trust.
18.9. Each fiscal year, if the START Fund (Fund 2501) has a deficit, unobligated G/MU Fund (Fund 1001/2401) appropriations in existence in the Youth, Parks, and Community Enrichment Department on June 30 must be transferred to Fund 2501 to cover any deficit asso ciated with the general- and auto-liability insurance premiums if the Department has positive net year-end General Fund results.
18.10. Each fiscal year, the Fleet Acquis itions (I06000999) MYOP will be reviewed, and excess funds will be returned to the fund of origin.
18.11. Each fiscal year, unobligated appropr iations in the fiscal year operating Measure U MYOPs at the close of the fiscal year must be returned to Measure U available fund balance (Fund 2401).
18.12 The City Manager is authorized to est ablish the Commercial Waste Compliance MYOP (I15220000) and each fiscal year, unobligated net appropriations in existence on June 30 in the Public Works Department (15005861) must be transferred to the Commercial Waste Compliance MYOP (I15220000).
18.13. Each fiscal year, any unspent Meas ure U Fund (Fund 2401) appropriations in the Youth, Parks, and Community Enrichment Department on June 30 must be transferred to the Measure U Park Improvements CIP (L19706000), Citywide Pool Assess/Repair CIP (L19706500), or Recreation Facility Improvements CIP (L19800200) until the backlog of defe rred maintenance, for existing projects within the programs, are completed.
18.14 The City Manager is authorized to ma ke all necessary budgetary adjustments to account for the interfund Loan from the Risk Fund (Fund 6502) to the General Fund (Fund 1001) related to the agreem ent with the City and the Natomas Basin Conservancy Loan.
18.15 Each fiscal year, adjust transfers from the Water Fund (Fund 6005) available fund balance to the Drinking Water St ate Revolving Fund (Fund 6312) to pay for interest expense and negative interest earnings incurred since the inception of the loan.
18.16 The City Manager is author ized to transfer up to $7.8 million in one-time funds from FY2021/22 year-end G/MU Fund (Fund 1001/2401) surplus for the City’s contribution towards the California St ate Library Building Forward Program Grant.
18.17 Each fiscal year, transfer up to $500,000 of available operating grant resources to the Public Safety Capital Improv ement Program (F11101000) for specialty vehicle and equipment purchases.
18.18 Each fiscal year, any unspent balance in the Personal City Leave Payout Account (Account 413097) will be carried over to the next fiscal year.
18.19 The City Manager is authorized to tr ansfer up to $324,560 in one-time funds from FY2021/22 year-end G/MU Fund (Fund 1001/2401) surplus to the Riverfront MYOP (I02180200) for the City’s contribution towards the two Riverfront grant funded projects from the National Endowment of the Arts and the U.S. Department of Commerce Economic Development Administration.
Section 19. Year-End Reporting.
19.1. Each fiscal year, after any adjustm ents specifically provided for in other sections of this resolution, all appr opriations in the Operating Budget that remain unspent and unencumbered (unobligated) on June 30 will revert to the available fund balances of the respecti ve funds. Any budgetary surplus in the G/MU Fund (Fund 1001/2401), determined as part of the fiscal year-end close process, will be reported in the ACFR as Assigned for Next Year’s Budget, Unassigned, or as specifically directed below or in a subsequent resolution.
19.2. All unrealized investment gains determined as part of the fiscal year-end close process will be reported in the ACFR as Assigned for Unrealized Investment Gains, as those gains are not available for appropriation.
Section 20. Miscellaneous Controls and Considerations.
20.1. Expenditures by fund at the department level must not exceed the Operating Budget as amended by any subsequent appro val by the Council or the City Manager in accordance with this resolution.
20.2. Subject to the City Manager’s approval, projected fund deficiencies in any department must be corrected as follows in accordance with the sections of this resolution governing transfers and appropriations by reducing expenditures in the department (e.g., restricting purchase orders, freezing vacant positions) or by an appropriation transfer from Administrative Contingency or available fund balance, or both, subject to the provisions of section 5.
20.3. The City Manager is aut horized to eliminate funds as required for proper accounting and fiscal management when th e purpose of a fund has expired, and its fund balance has been expended.
20.4. In all staff reports that come before the Council, net budgetary impacts on all funds, including indirect impacts, must be stated clearly and concisely so that the Council has a full understanding of the financial consideration and impacts of its decisions.
20.5. The City Manager shall beg in using an equity lens in the review of all budgetary recommendations to Council including the annual budget, midyear budget and staff reports as soon as practical afte r development of a s hared definition of equity in coordination with the co mmunity, development of associated outcomes and measures and Council’s creation and adoption of an Equity Resolution.
Resolution Exhibits:
Exhibit A – Budget Changes
Exhibit B – Staffing Summary
Exhibit C – FY2022/23 Approved Operating Budget
Exhibit D – 2022-2027 Approved Capital Budget
Exhibit A
Budget Changes
Operating Budget Adjustments
Department Fund Name (Number)
Revenue
Adjustment
($ in 000s)
Expenditure
Adjustment
($ in 000s) Description
General Fund/Measure U
Citywide and Community
Support
General
(1001)
(2,205,200) - Increase General Fund revenue for 11%
general tax on City utilities (new Storm
Drainage Property Fee)
City Clerk, City Treasurer,
Human Resources &
Community Development
General
(1001)
- (45,150) Reductions from various departments to
offset Commission Stipends Multi-Year
Operating project (MYOP). Board and
Commission stipends will be managed by
the City Clerk.
Citywide and Community
Support
General
(1001)
- 47,000 Increase to Election costs
All Depts (Except Utilities
and Community
Response)
General
(1001)
- 214,614 Due to timing, various labor adjustments
(i.e. Compensation and Commission board
approvals, labor system technical
adjustments)
Citywide and Community
Support
Measure U (2401) - 1,000,000 Increase Sacramento Utility Rate Assistance Program due to increases to the
Solid Waste Fees and new Storm Drainage
Property Fee approved by Council in
FY2021/22
Mayor/Council, Youth,
Parks, and Community
Enrichment (YPCE) &
Community Development
Measure U (2401) - (24,810) Reductions from various departments to offset Commission Stipends Multi-Year
Operating project (MYOP). Board and
Commission stipends will be managed by
the City Clerk.
Mayor/Council, City
Manager, Human
Resources, Police, Fire,
Convention and Cultural
Services, YPCE,
Community Development
& Community Response
Measure U (2401) - (2,216) Due to timing, various labor adjustments (i.e. Compensation and Commission board
approvals, labor system technical
adjustments)
General Fund/Measure U Subtotal (2,205,200)$ 1,189,438$ Other Funds
Utilities Water (6005) - (8,400) Reductions from various departments to offset Commission Stipends Multi-Year
Operating project (MYOP). Board and
Commission stipends will be managed by
the City Clerk.
Utilities Water (6005) - 39,543 Water Forum adjustment - Increase Department of Utilities support to offset the
difference
Utilities Water (6005),
Wastewater (6006),
Solid Waste (6007)
and Storm Drainage
(6011)
- (1,239,394) Move existing Operating expenses from
various funds to new Storm Drainage
Property Fee fund
Utilities Storm Drainage
Property Fee (6021)
(20,250,000) 3,647,094 New Storm Drainage Property Fee Fund revenue and related operating expenses
and offsets
Citywide and Community
Support
Water Forum (7103) 39,543 (39,543) Water Forum adjustment - Reduce Water Forum revenues and expenditures
Operating Budget Adjustments (Cont.)
Department Fund Name (Number)
Revenue
Adjustment
($ in 000s)
Expenditure
Adjustment
($ in 000s) Description
Finance & Citywide and
Community Support
Various* (886,583) 886,583 Public Finance Infrastructure adjustments City Manager, Human
Resources, Utilities,
Public Works & YPCE
Various** - 10,772 Due to timing, various labor adjustments (i.e. Compensation and Commission board
approvals, labor system technical
adjustments)
Other Funds Subtotal: (21,097,040)$ 3,296,655 $
Net Operating Changes: (23,302,240)$ 4,486,093 $
* Various Funds include Downtown Plaza Property and Business Improvement District (PBID) (2209), Old Sacramento PBID (2211), Franklin Blvd PBID (2212), Del Paso PBID (2214), Stockton Blvd Business Improvement Area (2215), Oak Park PBID (2216), Franklin Boulevard PBID (2217), Del Paso PBID (2218), Downtown Management District (2221), The River District PBID (2222), Stockton Blvd PBID (2224), Power Inn Area PBID (2234), Greater Broadway PBID (2236), Midtown Sacramento PBID (2237), Handle BID No 2011-04 (2241), Mack Road PBID (2242), and 16th St PBID (2254) ** Various funds include Innovation and Growth Fund (2031), START Fund (2501), Marina Fund (2608), Parking Fund (6004), Water Fund (6005), Wastewater Fund (6006), Recycling and Solid Waste (6007), Community Center Fund (6010), Storm Drainage Fund (6011), 4th R Program (6012), Fleet Management Fund (6501), Risk Management Fund (6502), Worker's Compensation Fund (6504), and Water Forum (7103) Multi-year Operating Project (MYOP) Appropriations
Project Name (Number) Fund Name (Number)
Expenditure
Adjustment Description
Storm Drainage Planning &
Management
(I14100000)
Storm Drainage
Property Fee (6021)
1,250,000 This Program funds development of hydrologic and hydraulic models and complete master plans for the
City's 135 drainage basins. To date, 31 master
plans have been completed.
Gang Prevention & Intervention
(I02000600)
Measure U (2401) (1,411,697) Move funds from City Manager's Office to Police Department due to the Office of Violence Prevention
reorganization.
Youth & Family Investments
(I02001800)
ARPA Reinvestment
Fund (1003)
(1,300,000) "
Gang Prevention & Intervention
(I11003000)
Measure U (2401) 1,411,697 New projects number for Office of Violence Prevention MYOPs.
Youth & Family Investments
(I11003100 )
ARPA Reinvestment
Fund (1003)
1,300,000 "
Net Project Changes: $1,250,000
Capital Improvement Project Appropriations
Project Name (Number) Fund Name (Number)
Expenditure
Adjustment Description
Base CIP Contingency
Drainage Program
(W14000200)
Storm Drainage (2011) (250,000) Move Contingency funding from Storm Drainage fund to new Storm Drainage Property Fee fund
Base CIP Contingency
Drainage Program
(W14000200)
Storm Drainage
Property Fee (6021)
1,234,690 Contingency funding for unforeseen capital program needs for the new Storm Drainage Property Fee
fund
Drainage Unplanned Repairs
Program (W14130100)
Storm Drainage
Property Fee (6021)
250,000 Funds for unplanned repairs related to storm
drainage facilities
Drainage Sump Replacement
and Rehabilitation Program
(W14130600)
Storm Drainage
Property Fee (6021)
3,945,000 Repair and/or replace capital assets at the drainage pump stations.
Drainage Trash Capture
Program (W142301001)
Storm Drainage
Property Fee (6021)
500,000 Design and construct certified full trash capture devices and/or multi-benefit low impact development
features that will prevent trash greater than 5 mm
from being discharge to waterways for identified
areas (high density residential, commercial,
industrial, and mixed use) with litter to meet the
requirements of the State Water Resources Control
Board’s Statewide Trash Provisions.
Drainage Facility Electrical
Rehab Program
(W142302001)
Storm Drainage
Property Fee (6021)
2,050,000 Replace electrical components at various City facilities in the Drainage system.
Wastewater Combined Sewer
System Capital Program
(X14010000)
Storm Drainage
Property Fee (6021)
2,000,000 Improve reliab ility, reduces combined sewer system (CSS) overflows to the river, reduces surcharging of
wastewater to streets and properties during storms,
and complies with the National Pollution Discharge
Elimination System (NPDES) Permit by the U.S.
Environmental Protection Agency.
Information Technology -
SCADA Program (Z14003600)
Storm Drainage
Property Fee (6021)
686,620 Provide improvements and maintenance of the
Supervisory Control and Data Acquisition (SCADA)
system that have been deemed essential and
critical and are used by Operations to remotely
control and monitor the facilities and equipment for
the Water, Wastewater, and Storm Drainage
infrastructure per the SCADA master plan.
Security and Emergency
Preparation Program
(Z14140100)
Storm Drainage
Property Fee (6021)
550,000 Provide security improvements to key Water,
Drainage, and Wastewater facilities as
recommended in the DOU Security Master Plan.
Department of Utilities' IT
Program (Z14170100)
Storm Drainage
Property Fee (6021)
100,000 Plan and implement IT initiatives as well as
coordinate and manage IT resources and oversight
on all identified IT programs, software, hardware
upgrades, and consulting services.
Net Project Changes: $11,066,310
Exhibit B
Citywide Staffing Summary (By Department)
Department
FY2022/23
Proposed
FY2022/23
Reorganization
FY2022/23
Approved
Mayor/Council 37.00 - 37.00 City Auditor 10.00 - 10.00 City Attorney 62.00 - 62.00 City Clerk 24.00 - 24.00 City Manager 73.00 (3.00) 70.00 City Treasurer 14.00 - 14.00 Community Development 315.00 - 315.00 Community Response 40.00 (2.00) 38.00 Convention and Cultural Services 123.00 - 123.00 Finance 93.90 - 93.90 Fire 730.50 - 730.50
Human Resources 80.00 3.00 83.00 Information Technology 201.50 - 201.50 Police 1,126.96 2.00 1,128.96 Public Works 766.15 - 766.15 Utilities 572.90 - 572.90 Youth, Parks, and Community Enrichment 716.53 - 716.53 Citywide and Community Support 7.00 - 7.00 Total 4,993.44 - 4,993.44
Citywide Staffing Summary (By Fund)
FY2022/23
Proposed
FY2022/23
Reorganization
FY2022/23
Approved
General Fund
Mayor/Council 32.00 - 32.00
City Auditor 10.00 - 10.00
City Attorney 62.00 - 62.00
City Clerk 24.00 - 24.00
City Manager 28.00 - 28.00
City Treasurer 14.00 - 14.00 Community Development 196.00 - 196.00 Community Response - - - Convention and Cultural Services 5.00 - 5.00 Finance 93.90 - 93.90
Fire 712.50 - 712.50
Human Resources 44.00 - 44.00 Information Technology 201.50 - 201.50 Police 1,063.46 - 1,063.46
Public Works 431.00 - 431.00
Youth, Parks, and Community Enrichment 12.00 - 12.00 Citywide and Community Support 1.00 - 1.00 Subtotal General Funds 2,930.36 - 2,930.36 Measure U
Mayor/Council 5.00 - 5.00
City Manager(1) 43.00 (3.00) 40.00 Community Development 119.00 - 119.00 Community Response(1) 40.00 (2.00) 38.00 Convention and Cultural Services 19.95 - 19.95 Fire 18.00 - 18.00
Human Resources(1) - 3.00 3.00 Police(1) 63.50 2.00 65.50
Youth, Parks, and Community Enrichment 555.19 - 555.19 Subtotal General Funds 863.64 - 863.64 Citywide Staffing Summary (By Fund) (Continued)
FY2022/23
Proposed
FY2022/23
Reorganization
FY2022/23
Approved
Enterprise Funds
Community Center
Convention & Cultural Services 98.05 - 98.05 Parking
Public Works 61.25 - 61.25
Solid Waste
Public Works 184.30 - 184.30
Storm Drainage
Utilities 125.36 - 125.36
Wastewater
Utilities 94.18 - 94.18
Water
Utilities(2) 353.36 - 353.36
Subtotal Enterprise Funds 916.50 - 916.50 Internal Service Funds
Fleet Management
Public Works 83.00 - 83.00
Risk Management
Human Resources 17.00 - 17.00 Workers' Compensation
Human Resources 19.00 - 19.00 Subtotal Internal Service Funds 119.00 - 119.00 Other Governmental Funds
4th R Program
Youth, Parks, and Community Enrichment 133.10 - 133.10 Innovation and Growth
City Manager 2.00 - 2.00
Marina
Public Works 6.60 - 6.60
START
Youth, Parks, and Community Enrichment 16.24 - 16.24 City/County Office-Water Planning
Citywide and Community Support 6.00 - 6.00 Subtotal Other Governmental Funds 163.94 - 163.94 TOTAL 4,993.44 - 4,993.44
(1) The Office of Violence Prevention was moved from the Department of Community Response to the Police Department and the Office of Diversity and Equity was moved from the City Manager's Office to the Human Resources Department.
(2) The Department of Utilities originally deleted a Storekeeper, but will restore the position and delete a Machinist Helper.
Exhibit C
FY2022/23 APPROVED OPERATING BUDGET
Insert when Finalized
Exhibit D
APPROVED 2022-2027 CAPITAL IMPROVEMENT PROGRAM
Insert when Finalized