Staff Report - Fiscal Year (FY) 2023-24 Proposed Budget Overview — Sacramento City Council, May 9, 2023 (part 2 of 3)

 California Public Employees’ Retirem ent System (CalPERS ) ($152.3 million - $123.5 million in the General Fund and $9.7 million in the MU Fund) – Although CalPERS costs are not budget ed in Citywide, this represents the City’s total contribution as well as the amounts negotiated for the employee paid portion of the employer cost ($4.1 m illion). Costs are budgeted in the managing department’s budgets.

Citywide Maintenance Contracts and Utilities
 Information Technology Maintenance and Support Contracts ($3.6 million - $3.3 million in the General Fund and $0.3 m illion in the MU Fund) – Funds major contracts and support for the City’s human resources, financial and budgeting systems. The non-General Fund and non-MU Fund costs associated with these services are recovered through the cost allocation plan.

 Multi-tenant City-owned Buil dings ($4.6 million in t he General Fund) – Covers anticipated expenses associated with ja nitorial, security, utilities, and pest management services at various multi-tenant City-owned buildings (e.g., City Hall complex). The costs for non-General Fund operations are recovered through the City’s cost allocation plan.

Sacramento County Charges and Assessments
Citywide includes $4.7 million in the General Fund for Sacramento County Charges and Assessments. State law authorizes counties to charge other local government entities for the cost of assessing and co llecting property tax revenues, for property-related assessments including flood control, and for costs associated with county jail operations (jail booking fees). In addition, the City pays its fair share of property-based assessments for various improvement districts and taxe s on property owned by the City but located outside of City boundaries. For FY2022/23 and FY2023/24, the cost for collecting property tax revenues doubled (from $1.7 million to $3.3 million) due to the r eplacement of their property tax system. According to State la w (SB 2557), counties can charge cites and special districts to recover costs.

Multi-Year Operating Projects (MYOPs)
Citywide includes $20.5 million ($9.3 million in the General Fund, $7.3 million in the MU Fund, and $3.9 million in the American Rescue Plan Act [ARPA] Reinvestment Fund) in MYOPs. Of the $9.3 million in the General Fund, $8.8 million is the City’s obligation to the Children’s Fund as required by Measure L. The other projects support citywide operating 298
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activities such as the utility rate assistanc e program, litigation, Fare Free Transit for Youth, the Powerhouse Science Center, library maintenance, and various ARPA projects.

All projects are detailed on Schedule 9. Additional fundi ng for departmental MYOPs is included in the various department operating budgets. Funding for these programs is moved into specific projects after the budget is approved.

Administrative Contingency
The General Fund Administrative Continge ncy may be used throughout the year, in accordance with Sections 4, 5, and 6 of the Budget Resolution, to adjust budgets for unforeseen expenses. The Administrative Contingency is $2 million.

Office of Arts and Culture (OAC)
The Budget includes $2.4 million for the OAC ($0.5 million in Citywide and $1.9 million in the Convention and Cultural Services D epartment). The City’s OAC budget includes funding for professional services, grant programming and education, a 1.0 FTE Program Specialist to further the City's efforts with the Film Industry, and the Cultural Arts (I17000700) and Creative Edge (I02181100) MYOPs included in Schedule 9.

Redevelopment Agency Successor Agency (RASA)
In response to AB 26 (2011) which eliminated all redevelopment agencies in California, the City became the recognized RASA effect ive February 1, 2012, for all non-housing functions and obligations. As RASA, the City is entitled to be reimbursed for administrative costs associated with managing the transfer of non-housing assets, legal concerns, cash and debt management, and other administrat ive obligations. Under AB 26, the administrative budget to pay for staff costs to perform RASA duties is limited to 3% of the property tax allocated to RASA. The City budgeted $192,898 in revenue for staff support provided by the City Attorney’s Office, Finance, and other departments.

Miscellaneous
 Elections ($300,000) – Funds the cost of regular and special elections, as well as increased costs associated with special ballot measures and petition verification.

 Litigation ($60,000) – Covers the administr ative costs associat ed with litigation, used annually as necessary. This funding is in addition to the Citywide Litigation MYOP ($500,000) included in Schedule 9 which provides annual funding for external support for the City’s litigation efforts.

 Service Fees ($469,016) – Covers the cost s associated with banking, instructional, and various legal service fees. It also includes the City’s portion of the CalPERS payment for obligations associated wit h the Human Rights/ Fair Housing PERS commission.

 Accident Replacement Vehi cles ($250,000) – Funds costs associated with fleet accident repairs and replacements.

 Membership, Licenses and Dues ($450,000)

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Citywide Revenues
An in-depth review of FY2023/24 citywide revenues and the five-year forecast are included in Section 5 – The Forecast.

 Major Tax Revenues – All discretionary tax revenues including property, sales, and Utility Users Tax are budgeted in Citywide. Additional detailed information and a breakdown of budgeted revenue is availabl e in Schedule 6. The expenditure budget ($600,000) represents c onsultant contracts for providing sales tax and Utility Users Tax revenue estimates.

 TOT – The City's TOT rate is currently 12%. The General Fund receives 2% of the 12% tax rate ($6.8 million in FY2023/24); the balance goes to the Community Center Fund. A portion of these revenues are used to support the Sacramento Office of Arts and Culture (OAC) and Visi t Sacramento. The remainder are used to offset the increased cost of providing public services to local tourists.

Community Support
The City provides administrative and financial support to various local and regional operations or partners.

City/County Office of Metropolitan Water Planning (CCOMWP) CCOMWP (6.0 FTE) – The Water Fund provides reimbursements for the City’s share of costs associated with this joint effort with the County of Sacramento and other cost-share partners. The City recovers the costs asso ciated with providing administrative and financial support to CCOMWP.

Sacramento Local Agency Formation Commission (LAFCo)
Until FY2021/22, the City provided administrative and fi nancial support to LAFCo (1.0 FTE), which was fully reimbursable. Once th e employee retired, the City was no longer obligated to provide such support to LAFCo. The 1.0 FTE was deleted, and all expenses and reimbursements have been removed from the Budget.

Property and Business Improvement Districts (PBIDs)
Citywide includes $15.9 million for PBIDs, which were created as a financing mechanism where property and business owners approve a special assessment to improve their commercial districts. The City currently colle cts and remits assessments for 18 different PBIDs throughout the City.

Visit Sacramento
Citywide includes $2.86 million for Visit Sacram ento, which includes $1.72 million from the 10% TOT that is deposited in the Community Center Fund (amount and increases are voter approved) and $1.13 million from the MU Fund. Of the $1.13 million, an additional $500,000 is for a Visit Sacramento to continue to support tourism recovery through event support and production.

Downtown Sacramento Partnership (DSP)
Citywide includes $375,000 for DSP to fund programs and activities along the Old Sacramento waterfront and downtown area.
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Greater Sacramento Area Economic Council (GSEC)
Citywide includes an annual c ontribution of $207,215 to s upport work conducted at GSEC. Contribution cost based on the per capita rate of $0.40 and the estimated population of Sacramento (518,037).

Sacramento Public Library Authority (SPLA)
The City has 12 libraries located within th e City boundaries which are operated by the SPLA under a joint powers authority. Citywi de includes $23.9 million, which includes $14.3 million from the MU Fund and $9.6 million from Library Services Parcel Tax.

The library’s mission is to provide the residents of Sacramento the services they expect while focusing on community needs for reading, learning needs of our youngest residents, creating welcoming spaces and providing experiences that include Science, Technology, Engineering, and Mathematics (STEM) and Science, Technology, Engineering, the Arts, and Mathematics (STEAM) learning opportuniti es for the entire community as well as increasing equity for our most vulnerable populations.

In 2014 and 2016, voters in the City of Sa cramento declared their support for the Sacramento Public Library by passing two pa rcel taxes, Measure B and Measure X, for Library services which provide $9.3 million fo r the operation of the City libraries and to maintain and add services, staff and technology.

Without the parcel taxes, the Library would be in further danger of having to close facilities and reduce services, thus impacting vulnerable youth, job seekers and those who rely on high-speed internet access and computing res ources for access to basic life services.

Both measures include a Maintenance of Effo rt (MOE) provision that requires prior-year reductions to General Fund operating rev enue to be restored if the City provides additional funding to its non-public safety programs. The City’s MOE is $7.6 million and is provided from G/MU contributions.

Despite these victories at the ballot box, the Library continues to face financial challenges.

Because of changes in the election cycle and the need to combine the two parcel taxes, the City and the Library must return to the voters in 2024 to ensure continued funding. A failure at the ballot box would impact those communities with the highest needs, especially those for whom the library bridges the digital di vide by providing the only access point for high-speed internet, access to computers and services such as live homework help, afterschool programming and early learning.

The Library has used various strategies to ma intain high levels of services for all City residents, but still has fiscal challenges. This includes assessing and repurposing staffing levels; utilizing on-call and temporary staff; reallocating hours in all locations; leveraging value-added services to provide enhanced customer experiences; renegotiating service agreements and changing operations to satisfy the demands of the diverse communities served by the Library.

In an effort to address these fiscal challenges, the MU Fund increased the library operations budget to $14.3 million in FY2022/23. The City will add another $0.5 million in FY2024/25.
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While these increases will help address some of the financial challenges with operating the City’s libraries, they do not address the ongoing structur al deficits as well as operational needs. A far more serious issue is the history of unaddressed deferred maintenance for the buildings owned by t he City. As of FY2022/23, capital needs amounted to at least $9.4 million for the City’s libraries. This amount does not include approximately $10 million that is required to renovate and update the Martin Luther King Jr. (MLK) Library and approximately $10.8 million required to update and repair a newly purchased building for the relocation of the North Sacramento – Hagginwood library (NSHL). To date, the Council has allocated a total of $7.5 million to the North Sacramento Library Relocation project (C15000850) to purchase and renovate the newly acquired building, however additional funds are required. The NSHL funds are not included in the total above. The City has been successful in receiving grant funding for capital needs. In March 2022 the City applied for approximately $15.6 million in grant funding from the California State Library Building Forward Program Grant for five capital projects. The City was awarded $7.9 million for four projects (r equiring a local match of $3.9 million). The renovation of MLK Library was included in the grant award. The NSHL did not receive a grant in the first round but it has been resubmitted for a second round of grant funding.

City staff will continue to work with Library st aff to identify opportunities to address the structural gap between revenues and expenditure needs.

General Information
The following information below is not included in the Citywide Budget but is detailed to provide additional information on portions of the City’s FY2023/24 Proposed Budget.

Economic Uncertainty Reserve (EUR)
The EUR was established in FY1983/84 and on April 26, 2016, the Council revised the EUR Policy (included in the Financial Policies section) which established:
 A minimum reserve level of 10% of budgeted General Fund revenues; and  A goal of achieving and maintaining the value of two months of regular ongoing General Fund expenditures (approximately 15.9% of General Fund revenues or $117 million in FY2021/22) in the reserve.

On June 12, 2019, the EUR Policy was amended to include MU resources in determining the annual set aside amount necessary to maintain a minimum G/MU Fund reserve level of 10%. Further, the policy includes a goal of achieving and maintaining the value of two months of regular ongoing G/MU expenditures in the reserve.

The EUR balance is estimated to be $74.3 million on July 1, 2023, which is approximately 10% of budgeted FY2022/23 G/MU revenues. The Budget includes a proposed transfer of $3.9 million to the reserve at year-end, provided these resources are not needed during the year. This contribution will bring the balance of the EUR to approximately $78.2 million or approximately 10% of budgeted revenues; achieving the minimum reserve level.

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Other Sources and Uses
Other sources and uses in the governmental, enterprise, internal and other governmental funds total $9.2 million.

Beginning Fund Balances
Beginning fund balances of the government al, enterprise, internal, and other governmental funds total $342 million which represent ava ilable resources from the FY2021/22 Annual Comprehensive Financial Report (ACFR) and anticipated activity in FY2022/23. Beginning balance by fund is in cluded in the Budget Schedules section (Schedules 2A-2C).

Ending Fund Balances
Projected ending fund balances of the govern mental, enterprise, internal, and other governmental funds total $318 million. Ending balance by fund is included in the budget schedules section (Schedules 2A-2C). The av ailable balance of enterprise, internal service funds, and other governmental funds (excluding the Innovation and Growth Fund) may only be used for the specific purpose of the individual fund.

MEASURE U

The following chart summarizes the Measure U programs in Citywide and Community Support.

Funding Category Program Name FTE
FY2023/24
Proposed
Arts/Creative Edge
Operations Arts Stabilization - 351,558
Community Investment
MYOP Utility Rate Assistance Program - 5,300,000 Inclusive Economic Development
Operations Community Programs - 1,512,198
Library
MYOP SPLA Maintenance Program - 400,000
Operations Library JPA - 14,271,661
Miscellaneous
Operations Citywide IT Maintenance and Support - 289,684 Employee Development - 116,395
Gen Insurance/Termination - 2,635,411
Retired/Transfer Employee Benefits - 1,071,100 Youth
MYOP Fare Free Transit for Youth - 1,000,000 Powerhouse Science Center - 600,000
Grand Total - $ 27,548,007
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BUDGET AND POSITION CHANGES

Department Budget Summary

Change
Cityw ide and Community Support FY2020/21 FY2021/22 FY2022/23 FY2022/23 FY2023/24 More/(Less) Budget Summary Actuals Actuals Approved Amended Proposed Proposed/Amended Employee Services $ 21,704,355 $ 23,966,109 $ 29,037,862 $ 29,037,862 $ 19,414,095 $ (9,623,767) Other Services and Supplies 73,627,016 83,184,569 89,294,445 89,301,045 95,944,560 6,643,515 City Property 443,607 497,998 303,000 252,539 305,000 52,461 Multi-Year Operating Projects - - 11,532,857 11,532,857 20,482,544 8,949,687 Transfers 260,890 220,098 - - - -
Labor and Supply Offset 62,917 (31,200) (63,436) (63,436) 54,634 118,070 Contingency - - 2,000,000 2,146,705 2,000,000 (146,705) Operating Transfers (339,308) (10,872,097) (496,588) (496,588) (530,755) (34,167) Total $ 95,759,477 $ 96,965,477 $131,608,140 $131,710,984 $137,670,078 $ 5,959,094 Change
FY2020/21 FY2021/22 FY2022/23 FY2022/23 FY2023/24 More/(Less) Funding Summary by Fund/Special District Actuals Actuals Approved Amended Proposed Proposed/Amended General Fund $ 43,754,661 $148,521,107 $ 68,476,660 $ 68,615,004 $ 74,053,886 $ 5,438,882 16th St PBID 154,525 172,862 184,303 184,303 191,675 7,372 4th R Program 43,755 66,507 27,258 27,258 25,164 (2,094) ARPA Reinvestment - (112,313,331) 4,252,937 4,252,937 3,889,444 (363,493) Community Center 1,724,452 1,907,952 1,742,116 1,742,116 1,821,652 79,536 Cty/Cnty Office-Water Planning 1,063,297 870,431 597,101 597,101 646,629 49,528 Del Paso PBID 41,663 29,389 40,700 40,700 42,735 2,035
Del Paso Prop & Business Imprv 480,287 469,590 506,866 506,866 522,071 15,205 Development Services 422,686 312,947 - - - -
Dow ntow n Management District 3,432,317 3,770,001 3,804,656 3,804,656 3,994,888 190,232 Dow ntow n Plaza PBID 59,616 55,737 66,000 66,000 69,300 3,300 Fleet Management 309,951 310,156 156,808 156,808 130,866 (25,942) Franklin Blvd PBID 53,337 48,432 82,500 82,500 86,625 4,125 Franklin Boulevard PBID 152,805 184,691 204,361 204,361 214,579 10,218 Greater Broadw ay PBID 318,715 328,292 448,244 448,244 470,656 22,412 Habitat Management Element 255,465 760,572 767,548 732,048 526,273 (205,775) Innovation and Grow th 19,502,259 10,767,046 - - - -
Interdepartmental Service 1,974,601 1,915,012 2,072,984 2,072,984 2,150,168 77,184 Library Services Parcel Tax 8,445,880 8,776,752 9,270,798 9,270,798 9,642,426 371,628 Mack Road PBID 661,453 692,446 706,233 706,233 727,419 21,186 Measure U 510,676 14,454,676 27,426,731 27,426,731 27,548,007 121,276 Midtow n Sacramento PBID 1,813,171 1,719,712 1,785,232 1,785,232 1,838,788 53,556 304
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Department Budget Summary (continued)

Division Budget Summary

Staffing Levels

Change
FY2020/21 FY2021/22 FY2022/23 FY2022/23 FY2023/24 More/(Less) Funding Summary by Fund/Special District Actuals Actuals Approved Amended Proposed Proposed/Amended N Natomas Transp Mgmt Assoc 1,519,620 1,600,000 1,740,000 1,740,000 1,890,000 150,000 Oak Park PBID 320,457 320,309 330,970 330,970 340,899 9,929 Old Sacramento PBID 155,312 100,612 190,300 190,300 132,300 (58,000) Parking 168,809 181,206 89,556 89,556 82,165 (7,391)
Pow er Inn Area Prop & Business 549,552 534,502 565,888 565,888 588,523 22,635 Private Development 101,412 83,276 - - - -
R ecycling and Solid Waste 968,295 998,334 442,022 442,022 387,091 (54,931) Risk Mgmt 34,053 38,538 25,299 25,299 23,072 (2,227)
Sac Tourism Marketing District 3,545,501 6,405,440 3,568,492 3,568,492 3,568,492 - Sacramento TID - (442,000 )--- -
Sheraton MOPA Project 149,112 107,136 - - - -
START 6,100 5,487 5,821 5,821 4,623 (1,198)
Stockton Blvd BIA 55,742 56,271 64,680 64,680 67,914 3,234 Stockton Blvd PBID 362,287 399,915 419,353 419,353 431,933 12,580 Storm Drainage 537,605 590,613 232,099 232,099 227,905 (4,194) The River District PBID 600,704 614,568 662,148 662,148 695,255 33,107 Wastew ater 374,549 412,320 158,391 158,391 155,295 (3,096) Water 1,098,820 1,086,388 461,923 461,923 450,428 (11,495) Worker's Compensation 35,977 51,581 31,162 31,162 30,932 (230) Total $ 95,759,477 $ 96,965,477 $131,608,140 $131,710,984 $137,670,078 $ 5,959,094 Change
Citywide and Community Support FY2020/21 FY2021/22 FY2022/23 FY2022/23 FY2023/24 More/(L ess) Budget Summar y Actuals Actuals Approved Amended Proposed Proposed/Amended Cityw ide Support Division $ 32,385,278 $ 26,600,140 $ 68,967,824 $ 68,917,363 $ 73,198,749 $ 4,281,386 Community Support Division 35,756,519 37,836,981 43,441,316 43,447,916 44,732,029 1,284,113 County Property Taxes & Charges 2,845,441 2,726,443 4,550,000 4,550,000 4,700,000 150,000 Major Tax Revenues Division 4,042,979 6,830,776 600,000 600,000 600,000 - Reserves/Fund Contingency Division - - 2,000,000 2,146,705 2,000,000 (146,705) Retired/Transfer Emp Benefit 1530 20,729,260 22,971,137 12,049,000 12,049,000 12,439,300 390,300 Total $ 95,759,477 $ 96,965,477 $131,608,140 $131,710,984 $137,670,078 $ 5,959,094 305
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25 SECTION - 25
Debt Financing
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Debt Financing

The Debt Financing Program finances the cost of capital improvements through revenue bonds, assessment revenue bonds, lease revenue bonds, capital leases, notes payable, special tax bonds, or advances from other funds. Debt service payments are generally made in semi-annual installments. This budget contains debt service payments for all funds. A five- year projection on net debt service by fund is included in the Budget Schedules section (Schedule 10).

Central to debt management is ensuring the City's compliance with Federal, State, and local regulations. Other debt management functions include, but are not limited to:
 Making full and time ly debt payments
 Maintaining investment grade credit ratings
 Ensuring compliance with bond covenants
 Facilitating project fund dr aws to ensure spend down pursuant to Internal Revenue Services (IRS) expenditure requirements
 Monitoring private activity/private use of tax-exempt financed assets and remediation as necessary
 Meeting the continuing discl osure reporting requirements of the Municipal Securities Rulemaking Board, the IRS, the California State Controller’s Office, and the California Debt and Investment Advisory Commission
 Providing ongoing information to rating agencies, municipal bond insurers, and bond investors
 Reviewing, assessing, and responding to inquiries (a s appropriate) from bond investors, while ensuring no selective disclosure occurs  Assisting with the mana gement of City funds associated with debt  Levy of special assessments and special taxes
 Managing the delinquency and foreclosure process
The City Treasurer is responsible for issuing debt on behalf of Departments, the Sacramento Public Financing Authority*, assessment districts, community facilities districts and other qualified entities. Additionally, the City Treasurer’s Office provides support to the City’s Finance Department and Office of Innovation and Econom ic Development on the maintenance of redevelopment-related debt. Typical debt structures include revenue bonds, lease revenue bonds, land-secured (Mello-Roos) financings, short-term notes, and small- equipment leases (direct placement loans). Debt may be issued with fixed or variable interest rate structures.
*Prior to dissolution of redevelopment activities in January 2012, the City Treasurer issued debt on behalf of the Sacramento City Financing Authority (SCFA). Debt previously issued on behalf of the SCFA that remains outstanding is managed by the City Treasurer’s Office. 309
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Debt Limit
The City has approximately $866 million in General Fund lease obligations (inclusive of required principal and interest payments) as of June 30, 2023. State law sets the bonded limit for General Obligation bonds at 15% of the total assessed valuation of all real and personal property within the City. As of June 30, 2022, th e City had no General Fund Obligation Bonds outstanding and had a total debt limit of approximately $9.23 billion associated with general obligation debt.

Summary of the City and Related Sacr amento City Financing Authority and Sacramento Public Financing Outstandi ng Debt (does not include land-secured debt) are listed below.

The following summarizes what is included in the Debt Service Division Budgets:
 2006 Capital Improvement Revenue Bo nds (CIRBs), Series B, and E - included (1) General Fund backed lease revenue bonds for Tier 1 Community Reinvestment Capital Improvement Program (CRCIP) projects supporting community non-profit organizations (Crocker Art Museum Association, B Street Theater, Studio for Performing Arts, community non-profit organizations for the arts and youth) which included loan agreem ents for some of the borrowed debt, and (2) refinancing of remaining debt associated with the 2001 CIRBs (water and golf capital improvement projects [CIPs]) , 2002 CIRBs (Civic Center, Sacramento Housing and Redevelopment Agency [SHRA] projects and other CIPs) , and the 2003 CIRB (911 call center and other CIPs).
 2013 Wastewater Revenue Bonds - Financed the electrical rehabilitation and reconstruction of wastewater sumps and motor-control centers, replacement of aging infrastructure, Combined Sewer System pipelines and addition of a regional storage facility. These bonds were partially refinanced by the Wastewater Revenue Refunding, Series 2020 Bonds in July 2020.
 2013 Water Revenue Bonds - Financed the rehabilitation of significant components of the City's water treatment plants, acquisition and in stallation of water meters, replacement of aging pipeli nes, rehabilitation of groundwater wells and other miscellaneous projec ts. These bonds were partially refinanced by the Water Revenue Refunding, Series 2020 Bonds in May 2020.  2015 Golden 1 Center (G1C) Lease Revenue Bonds - Financed the acquisition, construction, installation, and equipping of the Golden 1 Center in Downtown Commons.
 2015 Refunding Revenue Bonds - Refunded (1) 2002 CIRB Series A which financed City Hall and SHRA CIPs, (2) 2003 CIRB which financed the 911 call center and other CIPs, (3) 2005 Refunding Revenue Bonds for solid waste, redevelopment and master lease program facilities, and (4) 2006 CIRB Series A & C which included General Fund backed lease revenue bonds to finance CRCIP projects (three new libraries, four community center renovations, regional park improvements, a new cattery building, and improvements to Fairytale Town, 310
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Discovery Museum, neighborhood/community lighting and transportation facilities) for the City and SHRA CIPs.
 2016 H Street Refunding Bonds – Refinanced the 2002 Certificates of Participation issued jointly by the City of Sacramento and C ounty of Sacramento to finance the construction of the Califor nia Musical Theater; savings from the refinancing benefited the California Mu sical Theater via lower debt service payments.
 2017 Water Revenue Bonds – Financed the continuation of the City’s Accelerated Water Meter Program, replac ement of aging pipelines, rehabilitation of certain components of the City’s water treatme nt plants, and miscellaneous capital projects.
 2018 Transient Occupancy Tax Revenue Bonds – Financed the renovation of the Convention Center, the Community Center Theater, and the Memorial Auditorium.
 2019 Sacramento Tourism Infrastructur e District Assessment Revenue Bonds – Financed the construction of the second ballroom at the Convention Center.
 2019 Wastewater Revenue Bonds – Financed the rehabilitation of various wastewater sumps, rehabilitation of infrastructure in the combined sewer system and the separated system, as well as in-line and underground storage structures.  2020 Wastewater Revenue Refunding Bonds – Refinanced a portion of the 2013 Wastewater Revenue Bonds. Cashflow savings allowed the City’s Wastewater System to pay for additional capital improvements without the need to raise utility rates in the near-term.
 2020 Water Revenue Refunding Bonds – Refinanced a portion of the 2013 Water Revenue Bonds. Cashflow savings allowed the City’s Water System to pay for additional capital improvements without the need to raise utility rates in the near-term.
 CA Department of Boating and Waterways Loans - Financed the expansion of the north and south basins of the City's Marina.
 Miscellaneous Debt (New Money) - Financing for the acquisition, replacement, restoration, modification, and improvement of various equipment (fleet, vehicles, parking meters, garbage cans, and elevator equipment). Included in this are the (1) American Recovery and Reinvestm ent Act, Marina, and California Infrastructure and Economic Development Bank loans, and (2) financed improvement in various redevelopment project areas.
 Miscellaneous Debt (Refunding) – Refinanced numerous land-secured districts, primarily in Council District 1; savings benefit constituents w ho are part of those land-secured districts by way of reduced property taxes. 311
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 State Revolving Fund Loan (D rinking Water Program) – Financed the Meter and Pipe Installation Project which benefited numerous areas throughout the city.

Department Budget Summary

Change
Debt Service FY2020/21 FY2021/22 FY2022/23 FY2022/23 FY2023/24 More/(Less) Budget Summary Actuals Actuals Approved Amended Proposed Proposed/Amended Other Services and Supplies $ 203,971 $ 30,720 - - - - City Debt Service 115,930,916 101,288,705 104,838,401 104,838,401 105,714,271 875,870 Labor and Supply Offset 29,043 ---- -
Total $116,163,930 $101,319,425 $104,838,401 $104,838,401 $105,714,271 $ 875,870 Change
FY2020/21 FY2021/22 FY2022/23 FY2022/23 FY2023/24 More/(Less) Funding Summary by Fund/Special District Actuals Actuals Approved Amended Proposed Proposed/Amended General Fund $ 19,977,110 $ 16,656,211 $ 17,095,471 $ 17,095,471 $ 16,951,355 $ (144,116) 2006 CIRBs (Refunding), Series E 102,345 103,565 251,471 251,471 231,365 (20,106) 2006 CIRBs, Series B (CRCIP) 1,591,681 1,506,466 1,517,600 1,517,600 1,201,447 (316,153) 2015 Golden 1 Center Revenue Bonds 1,151,223 1,857,431 8,389,067 8,389,067 8,589,067 200,000 2015 Refunding Revenue Bond 525 262 - - - -
2016 Lease Financing-H Street 671,315 672,683 673,696 673,696 669,283 (4,413) 2018 TOT Revenue Bonds, Tax Exempt 1,190,689 (1,189,895) 542 542 (84,798) (85,340) 2018 TOT Revenue Bonds, Taxable 390,468 (390,679) (26) (26) 84,875 84,901 2019 STID Revenue Bonds (151) 94 - - - -
Community Center 25,379,176 20,801,160 19,221,602 19,221,602 19,218,932 (2,670) Creamery CFD 2015-02 177,509 ---- -
Debt Service-93 Series A 1,223,435 ---- -
Debt Service-93 Series B 3,301,351 ---- -
Drinking Water SRF Loan 1,350,422 (5,445,851 )--- -
Fleet Management 46,109 45,638 45,756 45,756 46,073 317 Golf 1,154,150 441,716 435,357 435,357 435,253 (104)
Innovation and Grow th 1,100,000 1,100,000 1,100,000 1,100,000 1,100,000 - Marina 920,894 1,120,894 1,151,564 1,151,564 1,182,235 30,671 NNFP Public Facilities Fee 635,669 581,388 585,734 585,734 587,443 1,709 NNFP Public Land Acquisition Fee 1,387,532 3,972,523 - - - - NNFP Reg Park Land Acquisition 422,121 837,162 843,422 843,422 845,882 2,460 Parking 11,763,339 10,976,852 10,279,756 10,279,756 10,076,506 (203,250) Railyards Impact Fee 1,368,775 ---- -
R ecycling and Solid Waste 1, 687,892 1,677,384 1,677,593 1,677,593 1,676,723 (870) Sacramento TID 2,740,151 2,743,686 2,741,000 2,741,000 2,740,250 (750) Storm Drainage 3,174,043 235,152 235,021 235,021 235,205 184 Wastew ater 3,805,455 3,917,860 3,908,181 3,908,181 3,498,836 (409,345) Wastew ater Rev Ref Bonds Ser 2020 404,522 6 - - - -
Wastew ater Revenue Bonds 580,167 1 - - 412,563 412,563 Wastew ater Revenue Bonds 2019 93 2 - - - -
Water 28,451,230 39,016,901 34,685,594 34,685,594 36,015,776 1,330,182 Water Rev Ref Bonds Ser 2020 11,777 38 - - - -
Water Revenue Bonds 2,471 8 - - - -
Water Revenue Bonds Ser. 2017 443 3 - - - -
Willow creek Fee District - 80,762 - - - -
Total $116,163,930 $101,319,425 $104,838,401 $104,838,401 $105,714,271 $ 875,870 312
FY2023/24 Proposed Budget

Division Budget Summary

Change
Debt Service FY2020/21 FY2021/22 FY2022/23 FY2022/23 FY2023/24 More/(Less) Budget Summary Actuals Actuals Approved Amended Proposed Proposed/Amended 2018 TOT Revenue Bonds $ 18,974,207 $ 18,970,586 $ 18,972,118 $ 18,972,118 $ 18,969,009 $ (3,109) 2017 Water Revenue Bonds 3,380,346 3,380,718 3,376,663 3,376,663 3,377,413 750 2020 Water Revenue Refinance Bonds 6,982,548 6,978,290 6,980,680 6,980,680 6,978,376 (2,304) 2015 G1C Lease Revenue Bonds Division 13,851,223 12,457,431 18,289,067 18,289,067 18,289,067 - 2015 Refunding Revenue Bonds 21,084,346 19,649,508 9,928,812 9,928,812 9,922,437 (6,375) 2019 STID Revenue Bonds Division 2,743,583 2,743,781 2,741,000 2,741,000 2,740,250 (750) 2013 Water Revenue Bonds 5,719,483 5,719,606 5,720,375 5,720,375 5,718,875 (1,500) 2013 Wastew ater Revenue Bonds 823,733 823,856 824,375 824,375 825,125 750 2019 Wastew ater Revenue Bonds 1,301,346 2,120,006 2,114,000 2,114,000 2,113,875 (125) 2020 Wastew ater Revenue Refinance Bonds 1,887,390 928,370 924,051 924,051 926,326 2,275 2006 CIRBs Series B, D, E Division 12,981,105 14,696,667 24,529,506 24,529,506 24,059,420 (470,086) Miscellaneous Division-Debt Service 23,507,636 12,850,608 10,437,754 10,437,754 11,794,098 1,356,344 State Revoloving Fund Loan Division 2,926,983 ---- -
Total $116,163,930 $101,319,425 $104,838,401 $104,838,401 $105,714,271 $ 875,870 313
FY2023/24 Proposed Budget

314
FY2023/24 Proposed Budget

26 SECTION - 26
Staffing
315
FY2023/24 Proposed Budget

316
FY2023/24 Proposed Budget

Citywide Staffing Summary

Department
FY2022/23
Amended
FY2023/24
Proposed
Mayor/Council 40.00 40.00
City Auditor 10.00 10.00
City Attorney 62.00 62.00
City Clerk 24.00 24.00
City Manager 70.00 73.00
City Treasurer 14.00 14.00
Community Development 315.00 319.00
Community Response 38.00 37.00
Convention and Cultural Services 123.00 119.00 Finance 93.90 95.90
Fire 729.50 760.50
Human Resources 83.00 83.00
Information Technology 202.50 207.50
Police 1,128.96 1,134.16
Public Works 766.15 765.65
Utilities 572.90 582.18
Youth, Parks, and Community Enrichment 737.23 741.41 Citywide and Community Support 7.00 6.00
Total 5,017.14 5,074.30
317
FY2023/24 Proposed Budget

Mayor/Council
FY2022/23
Ame nde d
FY2023/24
Proposed Change
Chief of Staff to the Mayor 1.00 1.00 - City Council 4.00 4.00 -
Council Representative 4.00 4.00
Director of Public Safety Accountability 1.00 1.00 - Executive Assistant (MC) 13.00 13.00 - Mayor 1.00 1.00 -
OPS Accountability Inspector G eneral 1.00 1.00 - OPS Accountability Specialist 2.00 2.00 - Senior Advisor to the Mayor 3.00 3.00 - Senior Council Representative 8.00 8.00 - Special Assistant to the Mayor 1.00 1.00 - Staff Aide MCS 1.00 1.00 -
Total 40.00 40.00 -
318
FY2023/24 Proposed Budget

City Attorney
FY2022/23
Amended
FY2023/24
Proposed Change
Assistant City Attorney 2.00 2.00 - Chief Assistant City Attorney 1.00 1.00 - City Attorney 1.00 1.00 -
Deputy City Attorney II 3.00 3.00 - Investigator 1.00 1.00 -
Law Office Administrator 1.00 1.00 - Legal Secretary (Ex) 9.00 9.00 - Legal Staff Assistant (Ex) 2.00 2.00 - Paralegal (Ex) 6.00 6.00 -
Paralegal Technical Support 1.00 1.00 - Senior Deputy City Attorney 27.00 27.00 - Senior Legal Staff Asst (Ex) 1.00 1.00 - Special Assistant to City Attorney 1.00 1.00 - Supervising Deputy City Attorney 4.00 4.00 - Supervising Legal Secretary 2.00 2.00 - Total 62.00 62.00 -
319
FY2023/24 Proposed Budget

City Auditor
FY2022/23
Amended
FY2023/24
Proposed Change
Assistant City Auditor 1.00 1.00 - City Auditor 1.00 1.00 -
Fiscal Policy Analyst 3.00 3.00 - Principal Fiscal Policy Anlyst 1.00 1.00 - Senior Fiscal Policy Analyst 4.00 4.00 - Total 10.00 10.00 -
320
FY2023/24 Proposed Budget

City Clerk
FY2022/23
Amended
FY2023/24
Proposed Change
Administrative Analyst 6.00 6.00 - Assistant City Clerk 1.00 1.00 - City Clerk 1.00 1.00 -
Council/Clerk Operations Manager 1.00 1.00 - Deputy City Clerk 9.00 8.00 (1.00) Program Specialist 3.00 3.00 -
Senior Deputy City Clerk 2.00 3.00 1.00 Staff Assistant-Mayor Council 1.00 1.00 - Total 24.00 24.00 -
321
FY2023/24 Proposed Budget

City Manager
FY2022/23
Amended
FY2023/24
Proposed Change
Accountant Auditor 1.00 1.00 -
Administrative Analyst 16.00 18.00 2.00 Administrativ e Officer 2.00 2.00 - Administrative Technician 6.00 6.00 - Assistant City Manager 4.00 4.00 - Assistant Director 1.00 1.00 -
Assistant to the City Manager 1.00 1.00 - Cannabis Manager 1.00 1.00 -
City Housing Manager 1.00 1.00 - City Manager 1.00 1.00 -
Community Engagement Manager 1.00 1.00 - Development Project Manager 10.00 10.00 - Director of Emergency Management 1.00 1.00 - Director of Governmental Affairs 1.00 1.00 - Economic Development Manager 2.00 3.00 1.00 Executive Assistant (CMO) 2.00 2.00 - Graphic Designer 1.00 1.00 -
Media and Communications Officer 1.00 1.00 - Media and Communications Specialist 2.00 3.00 1.00 Neighborhood Services Area Manager 1.00 1.00 - Principal Planner 1.00 1.00 -
Program Manager 2.00 1.00 (1.00) Program Specialist 3.00 4.00 1.00 Senior Development Project Manager 4.00 4.00 - Senior Staff Assistant 1.00 - (1.00) Special Projects Manager 3.00 3.00 - Total 70.00 73.00 3.00
322
FY2023/24 Proposed Budget

City Treasurer
FY2022/23
Amended
FY2023/24
Proposed Change
Administrative Analyst 1.00 1.00 - Banking Operations Manager 1.00 1.00 - Chief Investment Officer 1.00 1.00 - City Treasurer 1.00 1.00 -
Debt Analyst 1.00 1.00 -
Investment Officer 1.00 1.00 -
Investment Operations Analyst 1.00 1.00 - Senior Debt Analyst 1.00 1.00 - Senior Investment Officer 1.00 1.00 - Treasury Analyst 3.00 3.00 -
Treasury Assistant 1.00 1.00 -
Treasury Manager 1.00 1.00 -
Total 14.00 14.00 -
323
FY2023/24 Proposed Budget

Community Development
FY2022/23
Amended
FY2023/24
Proposed Change
Account Clerk II 3.00 2.00 (1.00) Accountant Auditor 1.00 1.00 -
Accounting Technician 4.00 5.00 1.00 Administrative Analyst 8.00 9.00 1.00 Administrative Assistant 1.00 1.00 - Administrative Officer 1.00 1.00 - Administrative Technician 5.00 5.00 - Animal Care Services Manager 1.00 1.00 - Animal Care Technician 16.00 16.00 - Animal Control Officer I 3.00 5.00 2.00 Animal Control Officer II 7.00 7.00 - Animal Services Coordinator 5.00 6.00 1.00 Assistant Architect 1.00 1.00 - Assistant Code Enforcement Officer 6.00 6.00 - Assistant Director 1.00 1.00 -
Assistant Planner 2.00 2.00 -
Associate Civil Engineer 3.00 3.00 - Associate Planner 19.00 19.00 -
Building Inspector I 20.00 20.00 -
Building Inspector II 13.00 13.00 - Building Inspector III 18.00 18.00 - Building Inspector IV 13.00 13.00 - Chief Animal Control Officer 1.00 1.00 - Chief Building Official 1.00 1.00 - Code Enforcement Manager 1.00 1.00 - Code Enforcement Officer 25.00 25.00 - Code an
d Housing Enforcement Chief 1.00 1.00 - Crew Leader (Landscape&Learning) - 0.50 0.50 Customer Service Representative 19.00 18.00 (1.00) Customer Service Specialist 9.00 8.00 (1.00) Customer Service Supervisor 3.00 3.00 - Deputy Chief Building Official 1.00 1.00 - Development Project Manager 5.00 5.00 - Development Services Technician I 5.00 6.00 1.00 Development Services Technician II 4.00 4.00 - Development Services Technician III 4.00 4.00 - Director of Community Development 1.00 1.00 - Junior Planner 7.00 7.00 -
Painter 1.00 1.00 -
Permit Services Manager 1.00 1.00 - Permit Services Supervisor 1.00 1.00 - Planning Director 1.00 1.00 -
Plans Examiner III 1.00 1.00 -
Principal Building Inspector 3.00 3.00 - Principal Planner 6.00 6.00 -
324
FY2023/24 Proposed Budget

Community Development (continued)
FY2022/23
Amended
FY2023/24
Proposed Change
Program Manager 2.00 2.00 -
Program Specialist 6.00 7.00 1.00 Public Information Coordinator 1.00 1.00
Registered Veterinary Technician 7.00 7.00 - Senior Accountant Auditor 1.00 1.00 - Senior Accounting Technician 1.00 1.00 - Senior Animal Care Technician 2.00 2.00 - Senior Animal Control Officer 2.00 2.00 - Senior Architect 2.00 2.00 -
Senior Code Enforcement Officer 5.00 5.00 - Senior Development Project Manager 2.00 2.00 - Senior Engineer 1.00 1.00 -
Senior Painter 1.00 1.00 -
Senior Planner 10.00 10.00 -
Supervising Building Inspector 8.00 8.00 - Supervising Code Enforcement Officer 2.00 2.00 - Supervising Engineer 1.00 1.00 - Supervising Financial Analyst 1.00 1.00 - Support Services Manager 1.00 1.00 - Urban Design Manager 1.00 1.00 - Veterinarian 3.00 3.00 -
Youth Aide 1.00 0.50 (0.50)
Zoning Investigator 2.00 2.00 - Total 315.00 319.00 4.00
325
FY2023/24 Proposed Budget

Community Response
FY2022/23
Amended
FY2023/24
Proposed Change
Administrative Analyst 6.00 6.00 - Administrative Assistant 1.00 1.00
Administrative Technician 1.00 1.00 - Director of Community Response 1.00 1.00 - Media & Communications Specialist 1.00 - (1.00) Neighborhood Resources Coordinator I 12.00 12.00 - Neighborhood Resources Coordinator II 7.00 7.00 - Program Coordinator 1.00 1.00
Program Manager 2.00 2.00 -
Program Specialist 3.00 3.00
Senior Accountant Auditor 1.00 1.00 - Staff Aide OFF 1.00 1.00 -
Support Services Manager 1.00 1.00
Total 38.00 37.00 (1.00)
326
FY2023/24 Proposed Budget

Convention and Cultural Services
FY2022/23
Amended
FY2023/24
Proposed Change
Accounting Technician 1.00 - (1.00) Administrative Analyst 4.00 4.00 - Administrative Assistant 1.00 - (1.00) Administrative Officer 3.00 3.00 - Administrative Technician 2.75 2.75 - Archivist 3.00 3.00 -
Art Museum Registrar 1.00 1.00 - Arts Administrator 1.00 1.00 -
Arts Program Assistant 2.00 2.00 - Arts Program Coordinator 2.00 2.00 - Arts Program Specialist 1.00 1.00 - Assistant Box Office Supervisor 2.00 2.00 - Assistant Director - 1.00 1.00 Associate Curator of Art 1.00 1.00 - Booking Coordinator 2.00 1.00 (1.00) Building Maintenance Worker - 1.00 1.00 City Historian 1.00 1.00 -
Community Center Attendant I 13.00 10.00 (3.00) Community Center Attendant II 3.00 6.00 3.00 Convention Center General Manager 1.00 1.00 - Cultural and Creative Economy Manager 1.00 1.00 - Curator of Art 1.00 1.00 -
Curator of Education 1.00 1.00 - Curator of History 1.00 1.00 -
Customer Service Specialist 1.00 - (1.00) Deputy Convention Center General Manager 1.00 1.00 - Dire
ctor of Convention and Cultural Services 1.00 1.00 - Events Associate 14.50 14.50 -
Events Coordinator 5.00 5.00 -
Events Duty Person 2.30 2.30 -
Events Services Manager 3.00 3.00 - Events Services Supervisor 12.00 12.00 - Facilities and Real Property Superintendent 1.00 1.00 - Lead Events Associate 2.00 - (2.00) Marina Aide 1.20 1.20 -
Mechanical Maintenance Supervisor 1.00 1.00 - Museum Security Supervisor 1.00 1.00 - Office Specialist 4.00 1.00 (3.00) Program Manager 1.00 1.00 -
Program Specialist 1.00 1.00 -
Registrar 1.00 1.00 -
Senior Stationary Engineer - 2.00
Stagehand I 2.00 2.00 -
Stagehand II 1.00 2.00 1.00
Stationary Engineer 5.00 6.00 1.00 Supervising Community Center Attendant 5.00 4.00 (1.00) Ticket Seller (Exempt) 6.25 6.25 - Zoo Attendant I 2.00 2.00 -
Total 123.00 119.00 (6.00)
327
FY2023/24 Proposed Budget

Finance
FY2022/23
Amended
FY2023/24
Proposed Change
Account Clerk II 4.00 4.00 -
Accountant Auditor 1.00 1.00 -
Accounting Technician 3.00 3.00 - Administrativ e Analyst 4.00 6.00 2.00 Administrativ e Assistant 1.00 1.00 - Administrativ e Officer 1.00 1.00 - Administrative Technician 4.00 4.00 - Budget Manager 1.00 1.00 -
Claims Collector 6.00 6.00 -
Contract and Compliance Specialist 2.00 2.00 - Customer Service Representative 15.90 15.90 - Customer Service Specialist 4.00 4.00 - Customer Service Supervisor 2.00 2.00 - Development Project Manager 2.00 2.00 - Director of Finance 1.00 1.00 - Enforcement and Collections Supervisor 1.00 1.00 - Finance Manager 3.00 3.00 -
Financial Services Supervisor 1.00 1.00 - Payroll Technician 4.00 4.00 -
Principal Accountant 3.00 - (3.00) Principal Budget Analyst 3.00 3.00 - Procurement Services Manager 1.00 1.00 - Program Manager 3.00 3.00 -
Program Specialist 3.00 3.00 -
Senior Accountant Auditor 9.00 9.00 - Senior Accounting Technician 2.00 2.00 - Senior Budget Analyst 3.00 3.00 - Senior Claims Collector 1.00 1.00 - Senior Development Project Manager 3.00 4.00 1.00 Senior Staff Assistant 1.00 - (1.00) Special Districts Manager 1.00 1.00 - Supervising Financial Analyst - 3.00 3.00 Total 93.90 95.90 2.00
328
FY2023/24 Proposed Budget

Fire
FY2022/23
Amended
FY2023/24
Proposed Change
Account Clerk II 3.00 3.00 -
Administrative Analyst 9.00 9.00 - Administrative Assistant 1.00 1.00 - Administrative Officer 1.00 1.00 - Administrative Technician 11.00 11.00 - Cache Logistics Coordinator 2.00 2.00 - Contract and Compliance Specialist 1.00 1.00 - Customer Service Representative 3.00 3.00 - Deputy Fire Chief 3.00 3.00 -
Emergency Medical Service Trainee 10.00 10.00 - EMS Coordinator 2.00 2.00 -
Fire Assistant Chief 6.00 9.00 3.00 Fire Battalion Chief 12.00 12.00 -
Fire Battalion Chief (Admin) 3.00 3.00 - Fire Captain 109.00 112.00 3.00
Fire Captain (Admin) 10.00 12.00 2.00 Fire Chief 1.00 1.00 -
Fire Engineer 105.00 105.00 -
Fire Engineer (Admin) 4.00 4.00 - Fire Investigator I 5.00 5.00 - Fire Investigator II 1.00 2.00 1.00 Fire Marshal 1.00 1.00 -
Fire Prevention Officer I 2.00 2.00 - Fire Prevention Officer II 14.00 14.00 - Fire Recruit 11.50 11.50 -
Fire Service Worker 3.00 3.00 - Firef
ighter 367.00 349.00 (18.00)
Firefighter (Admin) 3.00 3.00 - Investigator 1.00 1.00 -
Media and Communications Specialist 1.00 1.00 - Office Specialist 6.00 6.00 -
Pick Up Driver 2.00 2.00 -
Program Specialist 1.00 1.00 -
Program Supervisor 1.00 1.00 -
Public Safety Administrative Manager 1.00 1.00 - Sacramento Fire EMT - 20.00 20.00 Sacramento Fire Paramedic - 20.00 20.00 Senior Accountant Auditor 1.00 1.00 - Senior Fire Prevention Officer 4.00 4.00 - Senior Staff Assistant 1.00 1.00 - Stores Administrator 1.00 1.00 - Stores Clerk I 1.00 1.00 -
Stores Clerk II 3.00 3.00 -
Supervising Fire Service Worker 1.00 1.00 - Support Services Manager 1.00 1.00 - Total 729.50 760.50 31.00
329
FY2023/24 Proposed Budget

Human Resources
FY2022/23
Amended
FY2023/24
Proposed Change
Accountant Auditor 1.00 1.00 -
Administrative Analyst 10.00 10.00 - Administrative Assistant 1.00 1.00 - Administrative Technician 1.00 1.00 - Director of Human Resources 1.00 1.00 - Diversity and Equity Manager 1.00 1.00 - Environmental Health and Safety Manager 1.00 1.00 - Environmental Health and Safety Officer 1.00 1.00 - Environmental Health and Safety Specialist 7.00 7.00 - Equal Employment Manager 1.00 1.00 - Equal Employment Specialist 1.00 1.00 - Human Resources Manager (Rep20) 3.00 3.00 - Investigator 2.00 - (2.00)
Labor Relations Adm/EEO Investigatior - 2.00 2.00 Labor Relations Analyst 2.00 1.00 (1.00) Labor Relations Officer 4.00 5.00 1.00 Personnel Analyst 6.00 6.00 -
Personnel Technician 15.00 15.00 -
Program Manager 1.00 1.00 -
Program Specialist 2.00 2.00 -
Risk Manager 1.00 1.00 -
Senior Personnel Analyst 3.00 3.00 - Senior Staff Assistant 4.00 4.00 - Staff Assistant 2.00 2.00 -
Workers Compensation Claims Assistant I 3.00 3.00 - Workers Compensation Claims Manager 1.00 1.00 - Worker
s Compensation Claims Representative 6.00 6.00 - Workers Compensation Claims Supervisor 2.00 2.00 - Total 83.00 83.00 -
330
FY2023/24 Proposed Budget

Information Technology
FY2022/23
Amended
FY2023/24
Proposed Change
311 Customer Service Agent 32.50 32.50 - 311 Customer Service Specialist 3.00 3.00 - 311 Customer Service Supervisor 3.00 3.00 - 311 Manager 1.00 1.00 -
Administrative Analyst 3.00 4.00 1.00 Administrative Technician 1.00 1.00 - Applications Developer 8.00 8.00 - Assistant Director 1.00 1.00 -
Chief Information Officer 1.00 1.00 - Department Systems Specialist I 1.00 1.00 - Department Systems Specialist II 4.00 3.00 (1.00) Geographic Information Systems Specialist I 3.00 3.00 - Geographic Information Systems Specialist II 8.00 8.00 - Geographic Information Systems Specialist III 4.00 4.00 - Information Technology Manager 5.00 5.00 - Information Technology Supervisor 11.00 12.00 1.00 Information Technology Support Specialist I 7.00 7.00 - Information Technology Support Specialist II 13.00 13.00 - Information Technology Trainee 9.00 13.00 4.00 Media Production Specialist I 1.00 1.00 - Media Production Specialist II 1.00 1.00 - Principal Applications Developer 10.00 12.00 2.00 Principal Systems Engineer 7.00 7.00 - Program Manager 3.00 3.00 -
Program Specialist 10.00 10.00 -
Senior Applications Developer 17.00 16.00 (1.00) S
enior Department System Specialist 6.00 6.00 - Senior Information Technology Support Specialist 3.00 2.00 (1.00) Senior Systems Engineer 10.00 10.00 - Senior Telecommunications Technician 1.00 1.00 - Systems Engineer 11.00 11.00 -
Telecommunications Engineer III 3.00 3.00 - Telecommunications Technician I 1.00 1.00 - Total 202.50 207.50 5.00
331
FY2023/24 Proposed Budget

Police
FY2022/23
Amended
FY2023/24
Proposed Change
Account Clerk I 1.00 1.00 -
Account Clerk II 1.00 1.00 -
Accountant Auditor 1.00 1.00 -
Accounting Technician 2.00 2.00 - Administrative Analyst 27.00 30.00 3.00 Administrative Assistant 1.00 - (1.00) Administrative Officer 5.00 5.00 - Administrative Technician 11.00 13.00 2.00 Community Service Officer I 7.00 7.00 - Community Service Officer II 46.00 46.00 - Community Service Representative I 3.00 3.00 - Custodian II 5.00 5.00 -
Deputy Police Chief 3.00 3.00 - Dispatcher I 9.00 9.00 -
Dispatcher II 71.00 71.00 -
Dispatcher III 10.00 12.00 2.00
Evidence & Property Technician 9.00 9.00 - Fingerprint Clerk 3.00 3.00 -
Forensic Investigator I 10.00 10.00 - Forensic Investigator II 11.00 11.00 - Media and Communications Specialist 1.00 1.00 - Media Production Specialist I 1.00 1.00 - Media Production Specialist II 2.00 2.00 - Personnel Transactions Coordinator 1.00 1.00 - Police Captain 11.00 11.00 -
Police Chief 1.00 1.00 -
Police Clerk II 17.00 17.00 -
Police Clerk III 2.00 2.00 -
Police Lieutenant 24.00 24.00 -
Police Officer 636.00 636.00 -
Police Records Specialist I 20.00 20.00 - Police Records Specialist II 36.00 36.00 - Police Records Specialist III 3.00 3.00 - Police Records Supervisor 9.00 9.00 - Police Sergeant 94.00 94.00 -
Police Social Services Administrator 1.00 1.00 - Program Manager 1.00 1.00 -
Program Specialist - 1.00 1.00 Public Safety Admin. Manager 1.00 1.00 - Public Safety Communications Manager 1.00 1.00 - Reserve Police Officer I 0.50 0.50 - Reserve Police Officer II 0.16 0.16 - Security Officer 2.80 - (2.80) Senior Evidence/Property Tech 4.00 4.00
Senior Personnel Transaction Coordinator 1.00 1.00 - Senior Police Records Supervisor 3.00 3.00 - 332
FY2023/24 Proposed Budget

Police (continued)
FY2022/23
Amended
FY2023/24
Proposed Change
Senior Staff Assistant 1.00 1.00 - Special Projects Manager 1.00 1.00
Student Trainee (Most Majors) 10.50 10.50 - Supervising Dispatcher 2.00 3.00 1.00 Supervising Forensic Investigator 4.00 4.00 - Supervising Property Assistant 1.00 1.00 - Total 1,128.96 1,134.16 5.20
333
FY2023/24 Proposed Budget

Public Works
FY2022/23
Amended
FY2023/24
Proposed Change
Account Clerk II 3.00 3.00 -
Accountant Auditor 2.00 2.00 -
Accounting Technician 6.00 6.00 - Administrative Analyst 25.00 26.00 1.00 Administrative Assistant 1.00 1.00 - Administrative Officer 2.00 2.00 - Administrative Technician 9.00 9.00 - Arborist/Urban Forester 6.00 7.00 1.00 Architectural Technician III 2.00 2.00 - Assistant Architect 1.00 1.00 - Assistant Civil Engineer 17.00 17.00 - Assistant Director 1.00 1.00 -
Assistant Electrical Engineer 1.00 1.00 - Associate Architect 2.00 2.00 - Associate Civil Engineer 8.00 8.00 - Associate Electrical Engineer 1.00 1.00 - Associate Mechanical Engineer 1.00 1.00 - Building Inspector III 1.00 1.00 - Building Inspector IV 1.00 1.00 - Building Maintenance Worker 8.00 8.00 - Building Services Manager 2.00 2.00 - Carpenter 3.00 3.00 -
Code Enforcement Officer 5.00 5.00 - Concrete Construction Leadworker 2.00 2.00 - Construction Inspector I 1.00 1.00 - Construction Inspector II 7.00 7.00 - Cons
truction Inspector III 13.00 13.00 - Contract and Compliance Specialist 2.00 2.00 - Custodian I 3.00 4.00 1.00
Custodian II 1.00 1.00 -
Customer Service Representative 2.00 2.00 - Customer Service Specialist 3.00 3.00 - Development Project Manager 3.00 3.00 - Development Services Technician I 1.00 1.00 - Development Services Technician II 1.00 1.00 - Director of Public Works 1.00 1.00 - Electrical Construction Inspector II 2.00 2.00 - Electrical Construction Inspector III 1.00 - (1.00) Electrician 3.00 3.00 -
Electrician Supervisor 1.00 1.00 - Electronic Maintenance Tech I 1.00 1.00 - Engineering Manager 2.00 2.00 - Engineering Technician I 2.00 2.00 - Engineering Technician III 7.00 7.00 - Equipment Maintenance Supervisor 4.00 4.00 - Equipment Mechanic I 6.00 8.00 2.00 334
FY2023/24 Proposed Budget

Public Works (continued)
FY2022/23
Amended
FY2023/24
Proposed Change
Equipment Mechanic II 25.00 25.00 - Equipment Mechanic III 7.00 7.00 - Equipment Serviceworker 25.00 22.00 (3.00) Facilities and Real Property Superintendent 2.00 2.00 - Facilities Manager 1.00 1.00 -
Fleet Management Technician 3.00 3.00 - Fleet Manager 1.00 1.00 -
Fleet Service Coordinator 3.00 3.00 - HVAC Supervisor 1.00 1.00 -
HVAC Systems Mechanic 6.00 6.00 - Integrated Waste Equipment Operator 132.30 132.30 - Integrated Waste General Manager 1.00 1.00 - Integrated Waste General Supervisor 2.00 2.00 - Integrated Waste Planning Superintendent 1.00 1.00 - Integrated Waste Supervisor 10.00 10.00 - Licensed Land Surveyor 1.00 1.00 - Locksmith 1.00 1.00 -
Mail Processor I (Legacy) 1.00 1.00 - Mail Processor II (Legacy) 1.00 1.00 - Maintenance Worker 17.00 17.00 -
Marina Aide 1.60 1.60 -
Marina Manager 1.00 1.00 -
Marina and Boating Facilities Attendant 3.00 3.00 - Media and Communications Specialist 1.00 1.00 - Office Specialist 1.00 - (1.00) Operations General Supervisor 10.00 11.00 1.00 Pai
nter 3.00 3.00 -
Parking Enforcement Officer 49.00 48.00 (1.00) Parking Enforcement Supervisor 3.00 4.00 1.00 Parking Facilities Maintenance Supervisor 1.00 1.00 - Parking Lot Attendant 19.75 19.75 - Parking Lot Supervisor 5.00 5.00 - Parking Manager 1.00 1.00 -
Parking Meter Coin Collector 4.00 4.00 - Parking Meter Collection Supervisor 1.00 1.00 - Parking Meter Repair Worker 3.00 3.00 - Plumber 4.00 4.00 -
Plumbing Supervisor 1.00 1.00 - Principal Planner 2.00 2.00 -
Program Manager 5.00 5.00 -
Program Specialist 13.00 13.00 -
Real Property Agent II 2.00 2.00 - Real Property Agent III 2.00 2.00 - Senior Accountant Auditor 2.00 2.00 - Senior Accounting Technician 3.00 4.00 1.00 Senior Architect 2.00 2.00 -
Senior Building Maintenance Worker 1.00 - (1.00) Senior Code Enforcement Officer 1.00 1.00 - 335
FY2023/24 Proposed Budget

Public Works (continued)
FY2022/23
Amended
FY2023/24
Proposed Change
Senior Electronic Maintenance Technician 1.00 1.00 - Senior Engineer 15.00 15.00 -
Senior Engineering Technician 2.00 2.00 - Senior Equipment Service Worker 1.00 - (1.00) Senior HVAC Systems Mechanic 2.00 2.00 - Senior Integrated Waste Equipment Operator 9.00 9.00 - Senior Landfill Engineering Technician 1.00 1.00 - Senior Maintenance Worker 1.00 1.00 - Senior Office Specialist 5.00 5.00 - Senior Parking Lot Attendant 4.50 5.00 0.50 Senior Planner 1.00 1.00 -
Senior Tree Maintenance Worker 4.00 4.00 - Senior Tree Pruner 4.00 4.00 -
Staff Assistant 2.00 2.00 -
Street Construction Equipment Operator 7.00 7.00 - Street Construction Laborer 37.00 37.00 - Street Construction Laborer Trainee 6.00 6.00 - Street Maintenance Supervisor 7.00 7.00 - Streets Manager 1.00 1.00 -
Structural Maintenance Supervisor 2.00 2.00 - Supervising Architect 2.00 2.00 - Supervising Construction Inspector 4.00 3.00 (1.00) Supervising Engineer 6.00 6.00 - Supervising Financial Analyst 3.00 3.00 - Supervising Surveyor 1.00 1.00 - Support Services Manager 3.00 3.00 - Surve
y Party Chief 2.00 2.00 -
Survey Technician II 3.00 3.00 - Telecommunications Engineer I 1.00 1.00 - Telecommunications Engineer II 1.00 1.00 - Telecommunications Technician I 1.00 1.00 - Traffic Control and Lighting Supervisor 3.00 3.00 - Traffic Control and Lighting Technician I 2.00 2.00 - Traffic Control and Lighting Technician II 7.00 7.00 - Traffic Control and Lighting Technician Trainee 5.00 5.00 - Traffic Investigator II 3.00 3.00 - Traffic Investigator III 3.00 3.00 - Traffic Supervisor 3.00 3.00 -
Traffic Worker I 8.00 8.00 -
Traffic Worker II 6.00 6.00 -
Traffic Worker III 2.00 2.00 -
Tree Maintenance Supervisor 1.00 1.00 - Tree Maintenance Worker 6.00 6.00 - Tree Pruner I 1.00 1.00 -
Tree Pruner II 7.00 7.00 -
Tree Pruner Supervisor 2.00 2.00 - Tree Pruner Trainee 2.00 2.00 - Vehicle Service Attendant 2.00 2.00 - Total 766.15 765.65 (0.50)
336
FY2023/24 Proposed Budget

Utilities
FY2022/23
Amended
FY2023/24
Proposed Change
Accountant Auditor 1.00 1.00 -
Accounting Technician 5.00 5.00 - Administrative Analyst 27.00 29.00 2.00 Administrative Assistant 1.00 1.00 - Administrative Technician 10.00 11.00 1.00 Assistant Civil Engineer 7.00 7.00 - Assistant Electrical Engineer 1.00 1.00
Assistant Water Cross Connection Control Specialist 4.00 4.00 - Associate Civil Engineer 10.00 14.00 4.00 Blacksmith Welder 1.00 1.00 -
Business Services Manager 1.00 1.00 - Claims Collector 1.00 1.00 -
Construction Inspector II - 1.00 1.00 Construction Inspector III 1.00 1.00 - Customer Service Representative 27.00 27.00 - Customer Service Specialist 7.00 7.00 - Customer Service Supervisor 4.00 4.00 - Development Services Technician II 2.00 2.00 - Development Services Technician III 1.00 1.00 - Director of Utilities 1.00 1.00 - Electrical Design Technician 1.00 1.00 - Electrician 10.00 10.00 -
Electrician Supervisor 2.00 2.00 - Engineering Manager 1.00 1.00 - Engineering Technician II 2.00 2.00 - Engineering Technician III 1.00 1.00 - Generat
or Technician 5.00 5.00 -
Instrument Technician II 9.00 9.00 - Instrument Technician Trainee 2.00 2.00 - Instrumentation Supervisor 1.00 1.00 - IT Supervisor 2.00 2.00 -
Junior Engineer 3.00 3.00 -
Junior Plant Operator 13.00 13.00 - Machinist 16.00 16.00 -
Machinist Helper 15.00 16.00 1.00
Machinist Supervisor 4.00 4.00 - Media and Communications Specialist 1.00 1.00 - Meter Reader 4.00 4.00 -
Meter Reading Supervisor 1.00 1.00 - Office Specialist 2.00 2.00 -
Personnel Transactions Coordinator 2.00 2.00 - Plant Operator 34.00 34.00 -
Process Control Systems Specialist 7.00 7.00 - Program Manager 6.00 6.00 -
Program Specialist 14.00 16.00 2.00 Public Information Coordinator - 1.00 1.00 Senior Accountant Auditor 1.00 1.00 - 337
FY2023/24 Proposed Budget

Utilities (continued)
FY2022/23
Amended
FY2023/24
Proposed Change
Senior Electrician 3.00 3.00 -
Senior Engineer 18.00 18.00 -
Senior Engineering Technician 2.00 1.00 (1.00) Senior Generator Technician 2.00 2.00 - Senior Maintenance Worker 3.00 3.00 - Senior Office Specialist 1.00 - (1.00) Senior Personnel Transaction Coordinator 1.00 1.00 - Senior Plant Operator 17.00 17.00 - Senior Staff Assistant 4.00 4.00 - Senior Store Keeper 1.00 1.00 - Storekeeper 5.00 4.00 (1.00)
Stores Administrator 1.00 1.00 - Student Trainee 0.90 0.18 (0.72) Supervising Construction Inspector - 1.00 1.00 Supervising Engineer 7.00 7.00 - Supervising Financial Analyst 1.00 1.00 - Supervising Generator Technician 1.00 1.00 - Supervising Plant Operator 8.00 8.00 - Supervising Water Quality Chemist 1.00 1.00 - Support Services Manager 1.00 1.00 - Utilities Locator 9.00 9.00 -
Utilities Operations and Maintenance Leadworker 73.00 73.00 - Utilities Operations and Maintenance Manager 2.00 2.00 - Utilities Operations and Maintenance Serviceworker 78.00 78.00 - Utilities Operations and Maintenance Serviceworker Apprentice 15.00 15.00 - Utilities Operations and Maintenance Superintendent 8.00 8.00 - Util
ities Operations and Maintenance Supervisor 18.00 18.00 - Utility Construction Coordinator 2.00 2.00 - Utility Services Inspector 2.00 2.00 - Water Conservation Representative 3.00 3.00 - Water Conservation Specialist 4.00 4.00 - Water Cross Connection Control Specialist 1.00 1.00 - Water Quality Chemist 5.00 5.00 - Water Quality Lab Technician 4.00 4.00 - Total 572.90 582.18 9.28
338
FY2023/24 Proposed Budget

Youth, Parks, & Community Enrichment
FY2022/23
Amended
FY2023/24
Proposed Change
Accounting Technician 4.00 4.00 - Administrative Analyst 8.00 8.00 - Administrative Assistant 1.00 1.00 - Administrative Officer 4.00 4.00 - Administrative Technician 2.00 3.00 1.00 Aquatic Specialist 2.70 1.80 (0.90) Aquatics Recreation Coordinator 3.00 4.00 1.00 Aquatics Recreation Supervisor 2.00 2.00 - Assistant Camp Caretaker 0.35 0.35
Assistant Camp Chef 1.03 1.03 - Assistant Camp Sacramento Supervisor 1.00 1.00 - Assistant Director 1.00 1.00 -
Assistant Pool Manager 10.80 10.80 - Associate Landscape Architect 3.00 3.00 - Associate Planner 1.00 1.00
Building Monitor 13.35 14.76 1.41
Camp Aide 6.08 6.08 -
Camp Caretaker 0.50 0.50
Camp Chef 1.50 1.50 -
Camp Host 0.70 0.70
Camp Program Director 1.99 1.99
Camp Recreation Leader 2.47 2.47 - Camp Sacramento Supervisor 1.00 1.00 - Cashier (Aquatics) 6.40 6.40 -
Community Center Attendant I 2.00 2.00 - Contract and Compliance Specialist 1.00 1.00 - Crew Leader (Landscape and Learning) 7.16 7.16 - Cus
todial Supervisor 1.00 1.00 -
Custodian II 14.40 15.80 1.40
Customer Service Assistant 10.30 10.30 - Customer Service Representative 9.00 10.00 1.00 Customer Service Specialist 1.00 1.00 - Customer Service Supervisor 1.00 1.00 - Director of Youth, Parks & Community Enrichment 1.00 1.00 - General Repair Worker 1.00 1.00 - Graduate Student Trainee 0.80 0.80 - Graphic Designer 1.00 1.00 -
Graphics Assistant 1.80 1.80 -
Irrigation Technician 5.00 5.00 - Junior Landscape Assistant 1.00 2.00 1.00 Junior Plant Operator 2.00 3.00 1.00 Landscape Technician I 1.00 - (1.00) Lifeguard 21.00 21.00 -
Nurse (Adaptive Recreation) 0.10 0.10 - Park Equipment Operator 1.00 1.00 - Park Maintenance Manager 1.00 1.00 - Park Maintenance Superintendent 2.00 2.00 - Park Maintenance Worker 36.00 36.00 - Park Maintenance Worker I 23.00 23.00 - Park Maintenance Worker II 43.00 43.00 - Park Maintenance Worker III 5.00 5.00 - Park Plan Design and Development Manager 1.00 1.00 - 339
FY2023/24 Proposed Budget

Youth, Parks, & Community Enrichment (continued)
FY2021/22
Amended
FY2022/23
Proposed Change
Park Safety Ranger 9.00 9.00 - Park Safety Ranger Assistant 2.00 2.00 - Park Safety Ranger Supervisor 2.00 2.00 - Parks Supervisor 8.00 8.00 -
Plant Operator 1.00 1.00 -
Pool Manager 6.05 6.05 -
Program Coordinator 47.95 49.95 2.00 Program Coordinator (Adaptive Recreation) 3.00 3.00 - Program Coordinator (Older Adults) 6.40 6.40 - Program Developer 19.00 19.00 -
Program Developer (Older Adults) 2.00 2.00 - Program Leader 12.05 11.25 (0.80)
Program Specialist 3.00 3.00 - Program Supervisor 16.00 16.00 -
Program Supervisor (Older Adults) 2.00 2.00 - Public Service Aide 1.91 1.91 - Recreation Aide 173.57 173.00 (0.57)
Recreation Aide (Older Adults) 7.05 7.05 - Recreation General Supervisor 5.00 5.00 - Recreation Leader (Adaptive Recreation) 5.93 5.93 - Recreation Manager 2.00 3.00 1.00 Recreation Superintendent 5.00 4.00 (1.00) Senior Accountant Auditor 1.00 1.00 - Senior Accounting Technician 4.00 4.00 - Senior Landscape Architect 1.00 1.00 - Senior Lifeguard 24.65 23.60 (1.05) Senior Planner 1.00 1.00 -
Senior Recreation Aide 31.03 31.10 0.07 Senior Recreation Aide (Older Adults) 5.64 5.64 - Staff Assistant 1.00 1.00 -
Student Trainee (Most Majors) 2.40 2.40 - Supervising Landscape Architect - 1.00 1.00 Support Services Manager 1.00 1.00 - Utility Worker 19.82 17.44 (2.38)
Youth Aide

31.35 31.35 -
Total 737.23 741.41 4.18
340
FY2023/24 Proposed Budget

Citywide and Community Support
FY2022/23
Amended
FY2023/24
Proposed Change
City-County Office of Metropolitan Water Planning (CCOMWP) Administrative Analyst 2.00 2.00 - Executive Director CCOMWP 1.00 1.00 - Program Manager 1.00 1.00 -
Senior Engineer 1.00 1.00 -
Senior Staff Assistant 1.00 1.00 - Subtotal CCOMWP 6.00 6.00 -
Local Agency Formation Commission (LAFCo)
New Growth Manager 1.00 - (1.00) Subtotal LAFCo 1.00 - (1.00) Citywide and Community Support Total 7.00 6.00 (1.00) 341
FY2023/24 Proposed Budget

342
FY2023/24 Proposed Budget

27 SECTION - 27
Multi-Year Projects
343
FY2023/24 Proposed Budget

344
FY2023/24 Proposed Budget

DESCRIPTION
This section contains information on operating grants and projects. New operating grants and projects are approved by Council and are managed in accordance with Sections 10 through 12 of the Budget Resolution. New appropriations included in the FY2023/24 Operating Budget are included on Schedule 9.

EXISTING OPERATING GRANTS
The following is a list of existing operating grants, the total budget, and available budget based on data available as of March 2023:

Project
Description Project # Total
Budget
Available
Budget
General Fund
2016 AFG Source Capture Grant G12902300 72,307 16,364 2020 AFG Program G12902500 39,136 -
2020 SHSGP G12903300 10,270 10,270
CalVIP - GPITF G02000700 124,700 -
CalVIP Cohort 3 Grant 2020-23 G02000710 127,158 (1,457) CARES Act Program-Great Plates Emergency Food G02610300 108,900 108,900 FY2015/16 Adaptive Sports G19100400 20,922 - FY2015/16 Gang Violence Supp G11015000 18,601 - FY2015/16 OHV Grant G11015100 6,459 -
FY2016/17 OHV Program G11015118 16,711 -
FY2017/18 State OHMVR Grant G11015119 14,613 - FY2018/19 - ASES - SCUSD G19041290 20,885 - FY2019/20 - ASES - SCUSD G19041310 22,639 - FY2019/20 S.A.V.E. Program G11012419 15,404 - FY2020/21 SAVE Grant G11012420 17,413 4,360 FY2020/21-SCUSD ASES G19041320 22,639 -
HHAP Homeless Grant Program G02000950 880,000 - Homeless Motel Voucher Program G02001700 115,672 - River Crossing Art Project G17605000 62,500 49,273 Youth RIV Grant FY19-23 G02001300 24,570 6,000 General Fund Total 1,741,498 193,711
Measure U Fund
2016 AFG Source Capture Grant G12902500 390,000 3,801 CARES Act Program-Sac Childcare Learn-CLASS G02610100 733,275 60,699 CalVIP Cohort 3 Grant 2020-23 G02000710 77,419 77,419 FY2021/22-SCUSD ASES G19041330 25,945 1
Measure U Fund Total 1,226,639 141,920
Enterprise Funds
RW Efficiency Acceleration GP G14110200 265,543 - Enterprise F und Total 265,543 -
Other Funds
#SYW_BSCC Prop. 64-2 G02001800 999,555 25,790 2009 Urban Search & Rescue G12500900 1,002,343 - 2010 Urban Search & Rescue G12501000 1,075,681 - 2016 AFG Source Capture Grant G12902500 723,071 - 2017 CHP (2017-ULWX-0028) G11017000 1,875,000 -
2017 Urban Search & Rescue G12501700 1,254,520 (436) 345
FY2023/24 Proposed Budget

Project
Description Project # Total
Budget
Av ailable
Budget
Other Funds (continued)
2018 OTS BIKE/PED (PS18013) G11016300 75,000 3,886 2018 SHSGP Grant G12902800 83,780 0
2018 Urban Search & Rescue G12501800 1,277,823 35,069 2019 OTS STEP (PT19103) G11016219 403,304 40,483 2019 SHSGP G12902900 146,074 2
2019 UASI G11016919 2,687,750 13
2020 AFG COVID-19 Supplemental G12903000 467,408 318,270 2020 AFG Program G12903200 391,364 -
2020 OTS STEP (PT20148) G11016220 375,000 157,359 2020 SHSGP G12903300 19,575 -
2020 UASI G11016920 2,894,500 413,020
2020 Urban Search and Rescue G12502000 1,222,631 (4,934) 2021 CHP Grant G11017021 1,875,000 1,718,959
2021 SHSGP - Hazmat G12903400 230,550 4,419
2021 UASI G11016921 3,097,000 2,380,218
2021 Urban Search and Rescue G12502100 1,332,878 69,237 2022 Urban Search and Rescue G12502200 1,332,150 1,138,285 59th Presidential Inauguration G12704700 19,800 7,020 ADU Outreach G21001300 625,000 36,237
African Amer Cultural Heritage G21000500 50,000 - Annual Funds for CA-TF7, US&R G12501900 1,236,104 18,249 AR Floodplain & Side-Channel G14140400 7,901,124 3,134,610 AR Juvenile Salmonid & Habitat G14140700 1,305,400 321,542 ASPCA Grants G21002300 8,000 356
Broadband Strategic Plan G07000100 210,300 -
Brownfields Revolving Loan G02180100 750,000 737,335 CARES Act Program-Great Plates Emergency Food G02610300 19,777,029 1,186,239 CARES Act Program-Homeless Response Program G02001700 14,520,142 1,703,936 CARES Act Program-Public Safety G02610500 2,399,636 - CARES Act program-Sac Childcare Learn-CLASS G02610100 2,899,747 - CARES Act Program-US DOJ CESF G02610400 795,286 518,405 CA Healthy Rivers Prop 68 G14140800 5,000,000 2,204,973 CAC State and Local Partnershi G17606000 227,250 132,329 CalGRIP Safe Comm 4/10-3/12 G11007100 382,639 2,196 California
Creative Corps Program G17610000 4,750,000 4,669,943 California Local Equity Grant G02420100 1,197,120 12 CalCompass Grant G19090910 350,000 251,158
CalVIP - GPITF G02000700 868,700 467,883
CalVIP Cohort 3 Grant 2020-23 G02000710 2,718,004 1,150,976 CERT Support Grant Program G12903500 15,000 15,000 Champlain Tower Collapse G12704800 127,631 -
Citizens Option G11018100 276,143 (3,191)
Citizens Option G11018400 1,590,093 1,093,894
Citizens Option - Growth G11018500 641,296 641,296 City/County Fine=Fee Justice G02002000 50,000 32,129 City HEAP Youth Programs G02000820 1,049,978 60,815 Citywide Disaster Recovery Plan G02000800 25,000 - Current Year 2020 Curbside Supplemental Pay G15312000 177,095 177,095 Del Oro - Triple R Subsidy G19090900 6,000 - District Metered Area Management G14160100 2,431,534 - DWR FMAP-FY2022-04 G14220100 769,592 114,692
ERA Program G02610600 33,136,218 (1)
Federal ARPA Program G02611000 112,313,331 -
FFY 2018 UASI G11016918 2,067,500 1
346
FY2023/24 Proposed Budget

Project
Description Project # Total
Budget
Av ailable
Budget
Other Funds (continued)
Fire FY05 Homeland Security 2541 G12901000 95,169 1 Fire Radio Equipment G02000810 180,000 6,210
FitLot_AARP_Grant G19090800 11,030 10,544
FY2015/16 OHV Grant G11015100 24,351 -
FY2015/16 Adaptive Sports G19100400 70,967 - FY2015/16 Gang Violence Supp G11015000 1,199,584 1,410 FY2016/17 Citizen's Option Growth G11016700 294,826 344 FY2016/17 City Le Grant (BSCC) G11015900 168,138 160,633 FY2016/17 OHV Program G11015118 48,037 4,780 FY2016/17 OTS - Bike/Ped G11015500 125,425 22,476 FY2017/18 Citizen's Option G11016800 754,331 (4,573) FY2017/18 Citizen's Option Growth G11017400 367,710 187,421 FY2017/18 JAG (2018-DJ-BX-0855) G11017500 252,397 7,916 FY2017/18 State OHMVR Grant G11015119 23,746 612 FY2018/19 - ASES - SCUSD G19041290 139,230 -
FY2018/19 Citizen's Option G11017300 740,696 3,958 FY2018/19 Citizen's Option Growth G11018000 426,297 - FY2018/19 JAG (2019-DJ-BX-0685) G11017800 246,833 - FY2019/20 ABC Grant G11017220 100,000 27,324
FY2019/20 - ASES - SCUSD G19041310 150,925 -
FY2019/20 Citzen's Option Growth G11017920 436,881 - FY2019/20 JAG (2020-DJ-BX-0740) G11017820 220,111 136,191 FY2019/20 S.A.V.E. Program G11012419 100,600 15,627 FY2020/21 ABC Grant G11017221 64,429 (19,235) FY2020/21 City-County Payment G15302100 125,152 67,204 FY2020/21 DBW BSEE G11018300 22,001 2,299
FY2020/21 JAG G11017821 248,731 53,731
FY2020/21 OTS Step G11016221 385,000 157,384
FY2020/21 SAVE Grant G11012420 174,134 (496)
FY2020/21-SCUSD ASES G19041320 227,502 3,518
FY2021/22 ABC Grant G11017222 97,500 583
FY2021/22 - EEMI G02002100 95,000 81,900
FY2021/22 City-County Payment G15302200 127,305 37,305 FY2021/22 DCC Grant G02420400 5,786,617 5,124,711 FY2021/22 GO-
Biz Equity Grant G02420500 4,351,348 1,374,188
FY2021/22 OTS STEP (PT22190) G11016222 400,000 217,617 FY2021/22-SCUSD ASES G19041330 172,961 2,274
FY2021/22 - WIOA G19090220 83,640 7,972
FY2022/23 Gang Violence Supp G11017600 1,238,666 597,227 FY2022/23 OTS Step G11016223 390,000 352,687
FY2022/23 SCUSD ASES G19041340 - (105,676) FY2022/23 - WIOA G19090230 89,216 45,841
HHAP Homeless Grant Program G02000950 14,271,278 1
HHAP II G02000960 3,246,214 577,572
HHAP III Fund/Meadowview Navigation Center G02000970 16,683,570 12,135,701 Hurricane Delta G12704500 9,508 -
Hurrican Fiona Deployment G12705300 63,000 28,432 Hurricane Florence G12703700 1,123,200 240,339
Innovation Grant 2019 G21002000 75,000 -
Innovations Grant Program G11017700 134,186 95,917 JAG 10/08-9/12 G11006518 614,921 -
Kentucky Floods Department G12705200 84,000 7,530 Kentucky Tornados G12705100 23,206 1
LARCP Cordova Creek FY20 G14140500 335,000 (183,057) 347
FY2023/24 Proposed Budget

Project
Description Project # Total
Budget
Available
Budget
Other Funds (continued)
LEAP Program G21001100 750,000 10,827
Levee Debris Removal G14230100 740,890 740,890 NEA ARP Grant G17608000 500,000 18,894
NEA Arts Collective Grant G17607000 75,000 75,000 NLCI's Youth Excel Initiative G02001810 150,000 149,499 Northeast Sacramento G02001200 300,000 6,642
OED ARPA Grant G17609000 4,200,000 4,200,000
Oregon Fire G12704300 26,400 14,738
OTS FY18 STEP (PT18072) G11016200 567,331 182,357 Petco Innovation Showdown G21001800 250,000 52,507 Petco Love 2022 Grant G21002400 75,000 43,890 PS Charities Capacity Building G21002600 50,000 50,000 Puerto Rico Earthquake G12704200 34,019 1
REAP 2021 G21001010 600,000 (95)
River Crossing Art Project G17605000 150,000 1,705 Sanitation Grant G02000900 150,000 -
SB1383 LA Grant OWR1 FY2021/22 G15003200 727,761 - SHRA IPA (B -18-MC-06-0003) G02180200 60,000 4,700 Tropical Cyclone Dorian G12704000 623,200 97,086 Tropical Cyclone Douglas G12704100 525,400 230,093 Tropical Cyclone Ian G12705400 174,000 63,441 Tropical Cyclone Ida G12705000 66,000 36,944 Tropical Cyclone Laura/Marco G12704400 30,800 162 Tropical Cyclone Zeta G12704600 15,400 3,289 UASI Homeland Security 07 11/07-6/10 G11005700 3,336,000 - UCD CA for All Animals G21002500 58,500 58,500 Used Oil Payment Program-OPP11 G15003010 53,594 - Used Oil Payment Program-OPP12 G15003020 67,200 53,620 WPC Augmentation Support G02001500 - 51,220 Youth RIV Grant FY19-23 G02001300 999,780 3,115 Other Funds Total 319,785,492 52,608,139
Total All F unds 323,019,172 52,943,771
348
FY2023/24 Proposed Budget

EXISTING OPERATING PROJECTS

The following is a list of existing operating projects, the total budget, and available budget based on data available as of March 2023:

Project
Description Project #
Total
Budget
Av ailable
Budget
General Fund
APP Maintenance I17000500 1,265,033 798,468 Archives East End Project I17000100 86,350 12,556 Arts and Cultural Plan I17000900 110,000 100 Arts Ed and Community Outreach I17001100 177,536 44,822 B Street Theatre I80180000 3,000,000 -
Business Capacity I02001900 350,000 -
Business Incentives Program I02001300 100,000 100,000 C19-Economic Relief I02003000 87,680 - CA Rural Legal Assistance I02000800 800,000 - Cemetery Facility Improvement I17000300 13,359 - Cesar Chavez Park Maintenance I19101200 81,141 75,948 Citywide Classification Study I08000400 3,100,000 2,062,391 Citywide Litigation Project I80310000 3,875,357 1,573,268 Citywide Strategic Plan Pjt, I02000400 1,374,494 1,148,424 Climate Action Initiatives I02002300 2,233,346 1,075,974 Commercial Waste Compliance I15220000 2,796,856 2,796,856 Commission Stipends I04000100 63,150 19,050 Community Outreach & Enhanced Services I02001100 200,000 320 Community Capacity I02002000 350,000 - Community Investment Program I02001200 90,000 - Community Nonprofit Assistance I02001000 200,000 - Community Response I23000100 3,640,889 1,162,889 CORE I02420000 3,620,892 439,238
County COVID-19 Testing & Vac I12000100 10,057 10,057 Creative Edge I02181100 1,951,857 140,797
Crisis Intervention Training I11002200 173,002 - Cultural and Economic Vitality I17001000 531,906 282,819 Cultural Arts Awards I17000700 2,800,000 164,515 Curtis Park Village Litigation I21005400 919,243 95,000 CW Innovation & Efficiency Assesment I01002000 268,900 - CWTP - City Manager I02002200 200,000 - Digital Equity I07001100 400,000 -
Disability Advisory Commission I15230200 19,200 359 Downtown ESC Project I02000500 38,082 - Electrical S
afety Program I13000100 730,259 42
F.O.C.A.S. (13086) I13000400 60,500 - Fairytale Town Expansion I17006100 609,000 - Fare Free Transit for Youth I02181400 750,000 297,333 FEMA Corrective Action Plan I21004900 400,000 63,321 Fence Removal/Turf Conv Prg I14120400 100,000 97,622 Financial Empowerment I02182000 50,000 - Fleet - Community Development I06210000 77,000 16,947 Fleet - Convention and Cultural Services I06170000 35,951 35,951 349
FY2023/24 Proposed Budget

Project
Description Project #
Total
Budget
Av ailable
Budget
General Fund (continued)
Fleet - Fire I06120000 1,933,292 1,206,322 Fleet - IT I06070000 137,692 5,979
Fleet - Police I06110000 12,827,761 3,468,242 Fleet - Public Works I06150000 808,465 269,315 Fleet - Office of Community Response I06020000 258,958 9,912 Fleet - Youth, Parks & Community Enrichment I06190000 914,582 123,273 FY2022/23 Affordable Housing I02189050 11,280,551 9,943,880 Gang Prevention & Intervention - GF I02000600 5,512,858 162,483 General Plan Update I22000000 726,578 337,446 Habitat Project I01000600 30,000 -
Historic Place Grant Program I21004800 232,999 2,149 Homeless & Community Outreach I23004000 666,217 666,217 Homeless Housing Initiative I02000200 11,348,628 487,456 Illegal Dumping I15200200 1,412,500 130,806 Impact Teams I11002400 3,408,220 666,113
Justice for Neighbors (JFN) I03000100 2,717,808 1,393,230 Low Income Spay/Neuter Program I13000600 514,465 31,514 Major League Soccer I80020500 549,000 780 Marshall Hotel Hyatt Centric I18000400 3,600,000 - Mayor's Office LT Positions I01002500 568,720 567,929 Mental Wellness Program I11002600 568,850 248,088 NBHD Comm & Economic Plans Program I02001700 354,754 354,754 Nextgen Mobile Computer Replacement I11000100 1,291,292 - North Sacramento Ed. Investment I02180600 900,000 260,001 Northgate Blvd. PBID I02186000 68,000 68,000 Oak Park Clinic Buildin g Maint I19101100 210,854 210,854 Oak Park Community Enhancement I19708000 200,000 17,145 Oak Park Rev. Fund Loan Prog. I02423100 1,100,000 - OCM - Community Outreach I06420000 47,136,116 32,274,685 Participatory Budgeting Prog. I80010000 25,000 25,000 PDIT Critical Infrastructure I11002700 946,562 739,800 Police Observation Devices (PODs) I11002300 174,786 30,677 RASA Support I80005010 1,500,000 992,452
Respite Centers Program I23002000 326,657 326,657 Sac Zoo Reloc
ation Study I02002100 275,000 35,118
Sacramento Riverfront I02180200 840,000 300,177 SEED Corporation I18000200 50,083 0
ShotSpotter I11002500 767,200 21,833
Stockton Blvd Housing Development I02189010 5,000,000 - Summer Night Lights I02000700 300,000 - Summer Night Lights I11002100 600,000 - Summer Youth and Community Programs I19141000 221,475 - Supplemental Waste Programs I15230000 1,745,501 1,226,516 SVS Operations and Management I15001000 907,274 63,361 Thousand Strong (ETP Pilot) I01000300 2,476,000 93,427 Training and Outreach I08000300 2,107,836 1,068,779 Truth, Reform, & Recon Project I01140100 320,000 320,000 UCD Community Garden I19130000 25,000 - Utility Rate Assistance Program I14130100 16,529,526 162,772 Webgrant Restructuring Project I07000900 1,149,558 76,731 350
FY2023/24 Proposed Budget

Project
Description Project #
Total
Budget
Av ailable
Budget
General Fund (continued)
Whole Person Care I02000900 47,432 (15,316) Wong Center Senior Housing I02189020 2,796,005 - Youth & Family Investments I02001800 2,721,000 48,310 Youth Engagement & Summer - D1 I01000110 50,000 169 Youth Engagement & Summer - D2 I01000120 50,000 4 Youth Engagement & Summer - D3 I01000130 50,000 1,292 Youth Engagement & Summer - D4 I01000140 50,000 (13) Youth Engagement & Summer - D5 I01000150 25,000 1 Youth Engagement & Summer - D6 I01000160 25,000 16,811 Youth Engagement & Summer - D7 I01000170 25,000 25,000 Youth Engagement & Summer - D8 I01000180 50,000 5 Youth Engagement Pilot Program I01000100 75,000 3,938 Youth Services Program I19140000 25,000 - General Fund Total 191,297,093 70,985,141
Project
Description Project #
Total
Budget
Av ailable
Budget
Measure U Fund
Animal Care for the Zoo & FTT I17005100 1,171,000 - CA Rural Legal Assistance I02000800 1,750,000 500,000 Children & Youth Servics Program I02001830 7,112,046 538,746 City Manager Youth Programs I80020800 250,000 157,076 Commission Stipends I04000100 24,810 (3,533) Community Response I23000100 15,826,738 8,383,029 Creative Economy I02181100 2,640,000 670,752 Cultural Arts Awards I17000700 114,000 114,000 Digitual Equity I07001100 200,000 -
ED Initiatives I02181000 500,000 200,650 Fare Free Transit for Youth I02181400 2,750,000 - Financial Empowerment I02182000 300,000 - Fleet - Community Development I06211000 332,987 49,495 Fleet - Fire I06121000 347,022 22,975
Fleet - Youth, Parks & Community Enrichment I06191100 1,494,237 260,673 FY2017/18 - Summer at City Hall I80190600 183,801 1,684 FY2017/2018 Police I80110600 24,609,871 26,233 FY2019/2020 Police I80110800 37,158,244 5,554 FY2021/22 M/C City's Racial Equity I02004000 300,000 300,000 FY2021/22 M/C Economic Development Priorities I02180910 10,350,000 7,775,465 FY2022/23 Affordable Housing I02189050 4,167,500 4,167,500 FY2022/23 Office of Vioelence Prevention Grant I11003000 1,411,696 406,678 FY2022/23 OYD Pop Ups I11003100 1,300,000 56,000 Gang Prevention & Intervention I02000600 2,598,724 306,481 Homeless Housing Initiative I02000200 22,796,022 3,935,622 Iceland Restoration I02181600 1,300,000 1,086,000 Homeless & Community Outreach I23004000 1,322,850 1,322,850 Illegal Dumping I15200200 3,142,219 188,219 K to College Savings Program I02181300 150,000 - LGBT Center Relocation I02181500 750,000 - Mayor's Comm on Climate Change I01001000 150,000 - Museum Insurance Reimbursement I17000100 131,872 131,872 NBHD Comm & Economic Plans Program I02001700 34,246 34,246 North Area Freedom Schools I02181200 290,000 - O&E Ctr Hope
Coop Operations I23002000 3,000,000 1,240,792 OCM- Community Outreach I06420000 - (718,101) Participatory Budgeting Program I80010000 1,225,000 975,000 PDIT Critical Infrastructure I11002700 1,559,190 - Police Observation Devices (PODs) I11002300 187,000 27,023 PW Sustainability Program I15220300 273,986 127,789 Riverfront Properties I02180200 300,000 300,000 Sacramento Municipal Reparations Comm I01002100 200,000 200,000 351
FY2023/24 Proposed Budget

Project
Description Project #
Total
Budget
Av ailable
Budget
Measure U Fund (continued)
ShotSpotter I11002500 616,608 -
Specific Plans I22000100 3,535,256 2,467,876 SPLA Maintenance I15220100 800,000 365,653 Step Up Housing Development I02189040 2,925,000 - Stockton Blvd Anti-Displacement I02189030 5,000,000 5,000,000 Stockton Blvd Housing Development I02189010 5,000,000 - Summer Youth and Community Program I19141000 754,353 259,453 Tenant Protection Program I21000300 189,128 759 Thousand Strong (ETP Pilot) I01000300 1,911,954 1,284,214 Utility Rate Assistance Program I14130100 4,772,720 1,510,381 Whole Person Care I02000900 150 - Wong Center Senior Housing I02189020 703,995 - Youth & Family Invt. Pop Up I02001800 1,300,000 - Youth Sports Field-Sponsorship I19143000 570,000 570,000 Measure U F und Total 181,784,225 44,249,104
Enterprise Funds
American River Source Water I14520400 614,915 257,392 Arc Flash Hazard Analysis I14020100 1,288,630 338,211 Arts and Cultural Plan I17000900 111,000 100 Asset Management Program I14010700 457,599 457,599 City of Festivals Program-CCS I15001211 1,389,000 254,775 Combined Master Plan Program I14610300 2,436,580 524,660 Condition Assessment Program I14010800 3,221,772 2,107,089 Conjunctive Use - Groundwater Wells I14510100 1,789,350 265,476 CSS Management Plan I14630200 2,601,056 2,105,700 CSS Regulatory Compliance I14120600 4,881,891 286,562 CWTP - City Manager I02002200 89,716 1 Drainage Master Plan Program I14710100 1,526,834 859,303 Energy Efficiency Program I14040200 583,650 583,650 ESC CTO Property Transfer Cons I02000500 47,100 - Fleet-Department Of Utilities St orm Drain Fund I06141000 3,447,693 1,692,302 Fleet - Department Of Utilities Water Fund I06145000 8,520,827 2,526,925 Fleet - DOU Sewer Fund I06146000 4,077,309 2,402,382 Fleet - Public Works Solid Waste Fund I06147000 34,468,621 505,343 Flood Control Planning I14010100 3,868,095 216,763 Flow Monitoring/Hydrology Program I14610100 855,364 100,000 General Plan Future Updates I22000000 1,855 1,855 Groundwater Abandon/Protect Program I14520100 565,392 407,280 Groundwater Master Plan I14160100 118,226 118,226 Information Technology Program I14040100 2,035,820 1,816,605 Keep Our Waters Clean Outreach I14520200 13,535 13,358 Leak Detection Program I14530100 62,223 7,346 Legacy Landfill Operations I14120100 550,000 428,699 NPDES Stormwater Program I14010200 10,454,021 1,216,761 Replacement Protective Relays I14050200 88,324 88,324 Sacramento River Source Water I14520300 874,344 258,163 SAFCA Levee Maintenance I14120300 43,281 7,849 SCADA Planning Program I14010900 736,486 272,584 Sewer System Management Plan I14110100 4,029,202 1,211,102 Solid Waste Outreach I14120200 3,468,834 973,800 SSMP Eng/
Regulatory Support I14620100 440,000 223,192 SVS Operations and Management I15001000 1,084,000 178,568 Sw Container Replacement I14120500 15,693,245 284,839 USA Waste of CA I80310000 90,000 (48,233) Utilities Rate Advisory Committee I04000100 8,400 6,000 Wastewater Planning Prog I14610200 621,620 305,796 Water Conservation I14120400 12,434,457 1,480,927 Water Master Plan I14510200 4,344,620 1,702,225 Water Meter Replacement Program I14010500 6,939,234 438,135 Enterprise F unds Total 140,974,122 26,877,635 352
FY2023/24 Proposed Budget

Project
Description Project #
Total
Budget
Av ailable
Budget
Internal Service Funds
Calvine & Elk Grove Florin I80310000 4,000,000 4,000,000 Fleet - HR Risk Fund I06081000 110,000 (54,730) Fleet - PW Fleet Fund I06151000 215,000 (321,632) Internal Service F unds Total 4,325,000 3,623,638 Other Funds
2021 CHP Grant I11002900 2,264,059 2,247,520 65th Street Impact Fee Program I06000600 993,228 49,840 905 S Street I21006600 318,975 318,771 Active Transportation I04000100 6,600 600 Alchemist CDC Site Acquisition I02180610 450,000 - American River Source Water I14520400 639,800 214,717 Animal Services for Homeless Respite I21008500 753,230 580,105 APP Maintenance I17000500 276,462 139,198 Arden Gateway I21006100 638,485 393,974 ARPA Grant Liaison Consulting I02612060 530,490 - ARPA Small Business Support I02612000 7,391,711 3,416,612 ARPA Youth Workforce Training I02612020 13,530,080 11,559,736 Arts and Creative Economy Programming I17609000 8,000,000 6,499,000 Arts and Cultural Equity Grant I17000600 500,000 14,988 Arts and Cultural Facilities I17000200 743,272 33,764 Arts Ed and Community Outreach I17001100 310,180 72,380 Basin 6 Drainage I22200600 6,157,674 755,701 Bonded CFD/AD Applications I22310100 2,480,601 171,626 BRLF Program Income I02180800 1,692,437 1,427,725 Building Compliance Unit Night Team I21000400 1,018,353 633,507 CARES Act Program-Economic Relief I02003000 10,148,449 - Centene Emp Incentive I02180100 10,800,000 10,800,000 Central City Fee District I06132110 125,000 25,000 City Hall Tech Program I02001500 625,000 354,803 Citywide Strategic Plan Pjt, I02000400 20,000 - College Square Reimbursement I22310200 30,000 13,800 Community Response I23000100 6,630,434 4,312,475 Convention Center - Complex Review I21006000 2,283,696 834,105 CORE Capital Loan Program I02420000 - (370,892) Council-Led Strategic Init. I01002200 550,000 428,040 County COVID-19 Testing & Vaccination I12000100 398,363 72,354 Creative Economy Pilot Project I18000300 500,000 14,431 CSHR Team I21000500 205,683 99,649
Cultural and Economic Vitality I17001000 36,000 35,000 Cultural Plan
Implementation I17000900 29,880 530
D1-Youth Workforce Program I19142000 283,966 104,214 Digital Equity I07001100 250,000 -
Downtown ESC Project I02000500 6,078,917 - Downtown Plaza Hotel I21005200 103,533 103,533 ELOP Program I19150000 1,380,829 1,306,291 Emergency Shelter Response I23002000 2,240,290 - ESC Art Maintenance I17000400 289,516 212,566 ESC Building Project I21005100 1,690,153 1,690,153 Fairytale Town Expansion I17006100 1,800,000 - F.O.C.A.S. (13086) I13000400 3,705,706 761,439 Financial Empowerment I02182000 1,305,000 77,337 Fleet - Community Development L&L Fund I06212000 193,294 104,500 Fleet - Public Works Gas Tax I06152100 5,413,640 2,521,031 Fleet - Public Works L&L Fund I06152000 1,276,010 748,231 Fleet - Public Works Solid Waste Fund I06147000 260,000 260,000 Flood Control Planning I14010100 56,202 - Food Secuirty Initiatives Project I02612070 1,500,000 5,000 Forgivable Loan Program I02180400 2,301,000 2,267,833 FY2017/18 - Summer at City Hall I80190600 11,600 - FY2022/23 Affordable Housing I02189050 16,358,713 16,358,713 353
FY2023/24 Proposed Budget

Project
Description Project #
Total
Budget
Available
Budget
Other Funds (continued)
Gang Prevention & Intervention I02000600 1,575,000 86,384 General Plan Update (new ) I22000000 18,974,122 7,505,132 Gobler-Park Trust Cold Storage I17009100 32,500 32,500 Grant High School Quadrangle I02187000 200,000 200,000 Hart Trust Project Fund - FY22-26 I19122000 871,580 782,604 Hart Trust Project Fund FY12-16 I19120000 - - Health & Wellness Program I08000200 3,000 3,000 Historic Place Grant Program I21004800 238,000 21,834 Homeless & Community Outreach I23004000 8,095,925 8,095,925 Homeless Housing Initiative I02000200 21,971,617 404,182 Illegal Dumping I15200200 1,655,003 655,003 Inclusive Economic Development I02180900 1,000,000 699,000 JCPA Administrative Control 3131 I22205100 653,869 88,076 Keep our Waters Clean Outreach I14520200 26,698 19,016 Kids Play Mc Kinley Maintenance 4711 I19000800 12,870 7,151 Leak Detection Program I14530100 60,000 - LGBT Center - CNRA Grant I02181510 1,000,000 1,000,000 Marshall Environmental I18000400 200,000 - MBI I02180700 995,400 686,957
MLS Stadium Fees I80020500 2,100,000 951,102 MLS-Community Development I21006200 1,140,240 170,400 N Natomas Admin Control I22200100 9,532,932 327,391 N Sacramento Code Enforcement Outreach I21000600 450,000 445,677 Natomas Central CFD 2006-02 I22340000 100,000 55,692 Natomas Crossing Office I I21005700 523,822 523,822 Natomas Landing CFD2008-01 I22310500 64,500 55,221 Natomas Meadows CFD I22310000 62,000 42,329 Neighborhood Park Maintenance CFD 4815 I22300000 598,056 77,300 NNAC&CC Feasibility Study Project I19000900 158,858 - Non-Bonded Service District Appeals I22300100 803,986 82,713 North Area Economic Recovery I02612090 5,000,000 5,000,000 Northgate Economic Recovery I02612080 3,000,000 420,133 NPDES Stormwater Reimbursement I14010200 7,668,503 387,272 Oak Park Broadway I02180300 1,236,098 1
Old Sacramento Improvements I02612030 3,600,000 2,767,394 Panhandle Annexation 4811 I22209000 124,990 3,466 PBID/BIA Applications I22310600 45,000 20,815 Project Pony 2112 I11001900 6,600 5,202 Public Records Staffing I11002800 2,258,754 1,162,283 RAILS Grant Program I18000100 5,970,709 3,687,714 Railyards Block 48 I21006300 849,461 285,112 Railyards Fee District I06132100 95,000 45,111 Regional Community Policing In I11001600 49,871 3,545 River District Fee District I06132120 75,000 38,033 SacYouth Works I02001830 720,000 -
Sacramento Canopy Hotel I21006400 439,890 365,932 Sacramento Commons I I21005900 728,585 284,633 Sacramento Econ Gardening 3yr I02184000 2,593,161 557,310 Sacramento Ent. Dev. Academy Ph1 I02183000 1,875,000 1,628,006 Sacramento IEDC I02612040 3,500,000 -
Sacramento Railyards 2006 FINP I22208000 740 1 Sacramento River Source Water I14520300 587,700 177,389 Sacramento Riverfront I02180200 17,000 4,621 SAFCA Levee Maintenance I14120300 6,105,402 1,267,903 SMUD Rehab I21005600 411,150 304,625
Solid Waste Outreach I14120200 1,766,591 176,437 SPD Training Facility 2157 I11002000 46,700 58 Stockton Blvd Anti-Displacement I02189030 60,000 60,000 Stockton Blvd Specific Plan I22000100 1,100,000 7,996 Storm Drainage Planning & Management I14100000 1,250,000 1,250,000 Telegrapher I21006500 490,445 489,822
Three Sisters Gdn._Tree Nurs. I02002300 (1)
TMA Shuttle I22200700 1,318,200 192,000
354
FY2023/24 Proposed Budget

Project
Description Project #
Total
Budget
Av ailable
Budget
Other Funds (continued)
Traffic Impact Study Guideline I15161700 100,000 429 Transportation Planning MYOP I15221700 500,000 411,843 UCD Community Garden I19130000 25,000 102 Utility Box Artwork Project I17000800 87,598 26,082 Vaccine Outreach and Education I02612050 1,000,000 (6,151) Wastewater Planning Prog I14610200 29,203 (14,594) Water Conservation I14120400 278,498 10,873 Water Master Plan Program I14510200 90,095 27,166 Whole Person Care I02000900 11,496,413 3,216,257 Willowcreek Fee District I22206000 3,759,498 459,500 Youth & Family Investments I02001800 1,300,000 - Youth Services Program I19140000 18,300 - Youth Stipend Program I19144000 21,900 21,900 Other Funds Total 272,373,544 119,434,528
Total All Funds 790,753,984 265,170,046
355
FY2023/24 Proposed Budget

EXTERNALLY FUNDED PROGRAMS

The following is a list of existing externally funded programs, the total budget, and available budget based on data available as of March 2023:

Project
Description Project #
Total
Budget
Available
Budget
General Fund
PHSC Reserve Funding E18000400 160,000 12,523
Powerhouse Science Center E18000400 3,000,000 -
Railyards Mediation E02000100 110,500 7,478
Railyards Project Management E02000100 496,353 263,450
General Fund Total 3,766,853 283,451
Driver Training Acadmy (SRDTA) E08000100 1,739,000 (510,922) Robla Facility Safety Training E08000200 1,500 1,500
Internal Service Funds Total 1,740,500 (509,422) Powerhouse Science Center E18000400 600,000 600,000
Measure U Fund Total 600,000 600,000
Other Funds
Academy Activities 7/07-6/11 E11002200 1,003,859 100,599 Board of Supervisors E17000500 22,000 -
CA TF7 Mobex 2022 E12000200 150,000 150,000
Clean CA Beautification Rt 99 E17001100 100,000 10,000 DMV Anti-Auto Theft E11005400 746,834 179,437 Federal Forfeiture - DOT E11006900 12,243 (4,886) Federal Forfeiture - Justice E11008300 63,947 57,789 Federal Forfeiture - Treasury E11008200 280,527 280,527 Federal Forfeiture - DOT E11003200 1,099,987 2,917 FY2014/15 AB109/RCISP E11006400 147,080 76,115 FY2016/17 Los Rios Vocational Training E11006500 581,767 (99) FY2019/20 DMV Anti-Auto Theft E11005400 503,831 55 FY2019/20 PODs Arden Fair E11007122 42,500 42,500 FY2020/21 DMV Anti-Auto Theft E11005400 435,190 - FY2021/22 Auto Theft (9250.14 VC) E11005400 550,000 190,153 FY2021/22 Los Rios E11006500 638,550 14
FY2021/22 State Forfeiture - Health & Safety E11008000 329,749 (2,266) FY2021/22 USDT Forfeiture E11008200 179,351 1,853 FY2022/23 Los Rios E11006500 750,000 108,555
FY2022/23 SAVTRU E11005400 (178,207)
FY2022/23 State Forfeiture - Health & Safety E11008000 364,696 334,690 Los Rios Vocational Training E11006500 862,961 862,961 Phoenix Park PODs E11007125 36,685 7,328
PODs - Arden Fair Association E11007118 68,000 4,193 PODs - Beazer Homes & The Cove E11007129 15,699 2,797 PODs - Housing Authority E11007127 19,850 6,943 PODs - Jackson Lab E11007120 48,256 19,367
PODs - MO Florin West E11007121 9,000 115 PODs - Power Inn Alliance E11007131 27,996 27,996 PODs - RT E11007128 37,500 11,858
Internal Service Funds
Measure U Funds
356
FY2023/24 Proposed Budget

Project
Description Project #
Total
Budget
Available
Budget
Other Funds (continued)
PODs - Stockton Blvd Partnership E11007130 7,340 3,011 PODs - Stockton Blvd Partnership E11007119 13,820 1,205 PODs - The Cove E11007124 36,700 8,797
PODs MO Capital Nursery E11007123 6,000 - PODs Providence Place E11007126 16,657 5,968 Police Observation Devices E11007100 98,712 6,372 Powerhouse Science Center E18000400 5,850,000 (622,957) SAR-Smart Growth Program E01000100 15,000 - SMUD Gallery - CY2014-16 E17000500 125,000 -
SMUD Gallery 2019-2021 E17000500 75,000 51,000 State Forfeiture - Health & Safety E11008000 912,903 884,011 State Forfeiture - Health & Saftey E11002800 4,415,816 154 State Forfeiture - Health & Saftey E11006718 1,089,722 145 State Forfeiture Drug & Gang Prevention E11006818 160,522 22,892 State Forfeiture Drug & Gang Prevention E11008100 382,120 370,605 Vocational Educational Training - Fire E12000100 6,514,549 311,163 Other Funds Total 28,847,919 3,335,671
Total All Funds 34,955,272 3,709,700
357
FY2023/24 Proposed Budget

358
FY2023/24 Proposed Budget

28 SECTION - 28
Financial Policies

359
FY2023/24 Proposed Budget

360
FY2023/24 Proposed Budget

Budget Control Policy

Scope: CITYWIDE

Administrative Entity
Department of Finance
(916) 808-5845
[email protected]

Table of Contents
Purpose
Background
Policy

3.1 Annual Budget Development

3.2 Budget Amendments

Related Regulatory References
Council Motion 2016-0121

Effective Date: April 26, 2016

361
FY2023/24 Proposed Budget

Budget Control Policy

1. PURPOSE
The purpose of this policy is to ensure the City makes informed fiscal decisions that take into account the full costs, in terms of dolla rs and service impacts, of implementing spending incr eases during the fiscal year. To maintain a structurally balanced budget, any spending increases must be accompanied by compensatory revenue increases or spending decreases that clearly identify the associated opportunity costs.

2. BACKGROUND
The service plan for the City is based on an annual budget as required by the City Charter and by good financial and operat ional practices. Budgeting on an annual basis provides time to review all revenue sources, develop solutions to previously identified pr oblems, and to discuss and decide on policies and priorities. An annual budget process also provides time for management to plan and more efficiently and effectively im plement changes incorporated into the budget. Making significant mid-cycle chan ges outside of the orderly budget process can lead to poor decision-making due to incomplete information and to inefficient and ineffective operations or service delivery.

3. POLICY

3.1 Annual Budget Development:

The annual budget process will be the method used by the City to develop its service delivery priorities and the leve l and type of resources required to fund those services.

Before the City undertakes any changes that would create fixed ongoing expenses, the cost implications of such changes will be projected for current and future years.

3.2 Budget Amendments:

Changes to the budget and to service levels during the fiscal year will be minimized.

Changes during the fiscal year will generally be limited to technical adjustments, emergency funding, unforeseen circumstances, time-s ensitive opportunities or issues, or new grants or awards. The creation of a new program, a higher service level, or other increases in expenditu res, without associat ed revenues or reimbursements, during mid-budget cycle is discouraged. Changes outside of the annual budget process should only be considered during the midyear budget review.

Unexpected revenue shortfalls or other significant issues that may create a budget shortfall during the fiscal year ar e to be reported to the Council with recommendations by the City Manager as to whether a midyear budget adjustment should be made.

Budget amendments shall be considered and adopted by the Council except for where authority has been delegated as prescribed within the adopted Budget Resolution.
362
FY2023/24 Proposed Budget

Debt Management Policy

Scope: CITYWIDE

Administrative Entity
Office of the City Treasurer
(916) 808-5168
[email protected]

Table of Contents

Regulatory References
Council Resolution 2022-0329

Effective Date: November 01, 2022

363
FY2023/24 Proposed Budget

Debt Management Policy

1. Introduction

1.1 Background. The City of Sacramento (the “ City”) has a long history of issuing multiple types of debt and working with various residents, businesses, developers, and government agencies to achieve the most-effective financing solutions for necessary capital projects and capital improvements. Debt issuance is one way of financing these projects and improvement s in a cost-efficient manner while maintaining generational equity. With its limited fiscal resour ces, the City will continue to explore the issuance of debt as an equitable means of meeting its infrastructure needs.

1.2 Purpose. This Debt-Management Policy (this “Policy”) sets forth the principles and objectives that should guide the City’s decisions to issue debt, and it establishes guidelines for responsibly managing debt. The core objectives of this Policy include the following:
(A) Minimize costs of debt service and issuance.
(B) Maintain access to cost-effective borrowing.
(C) Achieve and maintain the highest prac tical credit ratings of the various bond and credit types as well as the City’s overall credit rating. (D) Balance pay-as-you-go fi nancing with debt financing. (E) Ensure full and timely repayment of debt.
(F) Maintain full financial and non-financia l disclosure and reporting with respect to debt and associated credit ratings, as well as debt that matured or were refunded/defeased within the past three years.
(G) Ensure compliance with federal, st ate, and local laws and regulations. (H) Promote the City’s best interests and protect the City’s financial stability when deciding whether to approve debt and how to structure the debt. (I) Maintain internal-control procedures to ensure that the pr oceeds of each debt issuance are directed to the intended use.
(J) Maintain a high-level of transparency to debt stakeholders and consistency in debt decision making.

1.3 Scope of Application. This Policy applies to debt issued or incurred by the City, the Sacramento City Financing Authority, the Sacramento Public Financing Authority, and the Redevelopment Agency Successor Agency; to debt the City issues through community facilities districts (“CFDs”); and to debt the City issues for third parties 364
FY2023/24 Proposed Budget

(i.e., conduit financing) (collectively, “ City Debt ”). From time to time, however, compelling or extraordinary circumstances may arise that require the City Council, at the recommendation of t he City Treasurer or the D ebt Manager within the City Treasurer’s Office (the “Debt Manager”), to make an exception to this Policy. While there may be exceptions to this Policy, such exceptions shall not impair existing City programs, services, or staffing levels as noted in section 3.1(A) of this Policy or impair the City’s ability to satisfy existing financial obligations. Certain obligations of the City—such as Other Post-Employm ent Benefits and debt not involving the issuance of bonds or other long-term obligations—are not subject to this Policy.

2. Governing Authority, Points of Contact, and Responsibility

2.1 Authority. The City’s debt program for all City funds must be operated in conformance with applicable federal, state, and other legal requirements, including authorizing sections of the City Charte r and the City Code, and the various covenants of the City’s outstanding debt obligations.

2.2 Delegation of Authority . The City Council assigns it s responsibility for managing and coordinating all activities related to the structure, issuance, and post-issuance management of all City Debt to the City Treasurer’s Office.

2.3 Point of Contact. The City Treasurer and the Debt Manager are responsible for maintaining communication to the bond mark et on the City’s behalf, with a policy and practice of full disclosure. This in cludes communication with rating agencies, bond insurers, investors, and other debt-related service providers about the City’s financial condition; the financial condition of enterprise funds that secure the repayment of enterprise re venue bonds; and the relevant financial information of CFDs that secure special-tax bonds, as applicable. As necessary, the City Treasurer or the Debt Manager will seek guidance from the City Attorney’s Office and the City’s disclosure counsel on t he appropriateness of disclosing certain matters.

2.4 Responsibilities. Debt obligations may not be pr esented to the City Council for authorization without a joint assessm ent and recommendation by the City Manager’s Office and the City Treasurer’s Office, except as follows: bonds to issued through CFDs may be presented to the City Council for authorization by the City Treasurer’s Office without join t assessment and recommendation. City departments that propose debt -financed capital programs or small-equipment acquisitions must work in close coordi nation with the City Treasurer’s Office, the City Manager’s Office, the City Attorney’s Office, and the City’s Department of Finance by providing information to fac ilitate the feasibility analysis and due- diligence process before the issuance or incurrence of debt. In preparing and reviewing bond-issuance documents and other related matters, the following roles serve as general guidance. Roles for a particular financing may differ slightly. 365
FY2023/24 Proposed Budget

(A) The City Treasurer’s Office—
(1) is responsible for selecting the structure, timing, method of issuance (public vs. private pl acement, negotiated vs. competitive sale), and other terms of debt issuance;
(2) serves as the primary contact between the City and rating agencies, investors, and all other financial market participants; (3) manages non-attorney members of th e financing team (see section 4.6, “Professional Assistance”);
(4) leads the development of all necessary financing documents; (5) presents the financing structure and financing documents to the City Council for approval;
(6) manages the investment of debt proceeds in the acquisition and construction funds, bond-reserve funds, capitalized interest funds, and escrow funds;
(7) manages compliance with post-iss uance requirements, including continuing-disclosure requirements (in accordance with the Supplemental Policy on Disclosure) , private-activity analysis and remediation, and arbitrage requirements; and
8) conducts periodic reviews of this Po licy and brings forward to the City Council any proposed amendments.
(B) The City Manager’s Office and appropr iate City Departments under the City Manager’s purview—
(1) identifies and prioritizes projects through the City’s multi-year capital- improvement program;
(2) identifies sources of funds for payment of debt service; (3) identifies sources of funds for project operations and maintenance; (4) participates in document preparation and review such as, but not limited to: the preliminary and final official statements, rating agency presentations, and investor roadshows;
(5) participates in conference calls or meetings regarding the debt, e.g., due-diligence reviews, rating-agen cy presentations, and investor relations;
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(6) provides timely information as needed to comply with post-issuance requirements, including tracking expenditures of tax-exempt debt proceeds to comply with arbitrage requirements and annual reporting requirements; and
(7) notifies the City Treasurer’s Office before the City enters into (a) any agreements that qualify as “debt obligations” under SEC Rule 15c2-12, such as loans from non-City lenders, equipment leases, and grants; and (b) any amendments of such loans, leases, and grants.
(C) The City Attorney’s Office—
(1) provides independent verification of the City’s compliance with all applicable laws and regulat ions with the assistance of outside legal counsel;
(2) selects, retains, and manages outsi de legal counsel to assist with debt financing (e.g., bond counsel, disclosure counsel);
(3) protects the City’s interests;
(4) participates in document preparation and review; and (5) participates in conference calls or meetings regarding due-diligence review.
(D) The City Council—
(1) takes this Policy into account w hen, it authorizes the issuance or incurrence of City Debt;
(2) reviews and approves this Policy and, if necessary, reviews and considers the approval of recommendations to amend this Policy brought forward by the City Treasurer’s Office; and
(3) reviews and, if appropriate, appr oves supplemental policies that address various debt and financin g instruments (if additional supplemental policies are adopted, then an amended version of Attachment A reflecting those policies must be attached to this Policy).

3. Capital Financing Considerations

3.1 Constraints. Except for debt issued through CFDs, new-money debt will affect the long-term affordability of all outstanding and planned new-money debt of the same credit type; the maintenance and operating costs of debt-financed improvements will also affect the City’s budget.
(A) The pledge of repayment implicit in the issuanc e of debt means that any future issuance of debt is limited; hence, when assessing the financial feasibility of financing a proposed project or acquisition, the City Council 367
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must consider (1) the total of all outstanding debt, including overlapping debt and the planned debt; (2) the City’s needs for special projects that benefit City constituents; (3) any feasibility report that has been prepared for the financing in accordance with section 3. 3(A) or 3.3(B) below; (4) whether issuing debt to finance the proposed pr oject or acquisition will n ecessitate
reductions in the number and types of programs and services the City provides to constituents or reductions in the number of City employees; and (5) whether issuing such debt may im pair the City’s ability to satisfy

unfunded liabilities or other non-discretionary obligations .
(B) Additionally, the necessary main tenance and operating costs of debt- financed projects will constrain the City’s budgetary flexibility and should be considered alongside debt capacit y when evaluating any proposed financing.
(C) Finally, debt issuances should be coor dinated with the City’s overall capital- improvement program and budget process to the extent possible.

3.2 Debt Capacity . The City’s ability to issue new -money debt is constrained by federal and state laws and regulations, the City Char ter and the City Code, and the covenants of existing debt. The City Trea surer’s Office shall work to ensure that the City Council and t he City Manager are aware of outstanding debt levels and of the ramifications if additional new-money debt is issued, including the additional financial constraints the City may face. As needed, the City Treasurer’s Office may perform debt-capacity analyses, with assistance by one of the City’s underwriters and one of t he City’s municipal advisors, to evaluate the long-term effects of debt issuance in relation to the City’s objectives.

3.3. Feasibility. To ensure consistency with this Policy, the City Council shall not undertake or authorize the issuance or incurrence of debt—particularly new-money debt—without an assessment and recommendat ion of the City Manager’s Office and the City Treasurer’s Office.
(A) General-Fund or Lease-Revenue B onds. In conjunction with the City Treasurer’s Office, the City’s Department of Finance shall prepare, for each long-term financing that will be supported by the general fund, an internal feasibility analysis (formal or informal) of the effect on current and future budgets and the City’s overall credit ra ting of the debt and the costs of operating the capital projects proposed to be financed. This analysis may be performed formally or informally and must also address the reliability of revenues to support debt service of outstanding general-fund obligation and general-fund lease revenue debt, as well as the proposed debt financing.

Total annual debt service for all general -fund obligation bonds and general- fund lease-revenue bonds, in each year they are outstanding, must not exceed 6% of annual budgeted general-fund revenues net of revenues that 368
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City departments generate by providing serv ices directly chargeable to City residents and businesses. Examples of such department revenues include the Fire Department’s advanced life-supp ort fee, the Police Department’s alarm-permitting fee, and the Community Development Department’s building permit and general plan fees. See the City Fee Database. (B) Special Revenues. In c onjunction with the City Treas urer’s Office, the City’s Department of Finance shall prepare, for each long-term financing that will be supported by special revenues, an internal feasibility analysis (formal or informal) that identifies the effect of both the financing and the operating costs of the financed capital projects on the City’s current and future budgets and the City’s overall credit rating. This analysis must also address the reliability of revenues that support debt service of outstanding special revenue debt, as well as the proposed debt financing. Pr ojected revenues from the transient- occupancy tax (Sacramento City Code ch apter 3.28) must equal or exceed 175% of annual debt service for senior obligations and 115% of annual debt service for subordinate obligations. The debt service coverage ratio of a CFD must equal or exceed 110% of the net special tax revenues (gross special tax revenues less priority administrative expenses) generated in each year the debt is outstanding.
(C) Enterprise Funds. The City Manager’s Office and the City Treasurer’s Office shall evaluate the affordability of new-money debt for enterprise funds.

Enterprise rate levels must fully cover debt-service requirements and debt- service-coverage ratios as outlined in the applicable debt covenants, as well as the anticipated costs of operating, maintaining, and administering the capital improvements financed by the debt. At the time of debt issuance, the projected net system revenues of the enterprise fund should be sufficient to maintain a coverage ratio equal to or greater than 120% for parity obligations and bonds and 100% for aggregate parit y, subordinate, and unsecured obligations. The ability to afford new debt for enterprise o perations will be evaluated as an integral par t of the City’s process for reviewing and setting rates for utilities services.
(D) Conduit Financing by a Joint-Powers Authority. The City may agree to the issuance of bonds by various joint- powers authorities (e.g., California Enterprise Development Authority, Ca lifornia Municipal Fi nance Authority, California Statewide Communities Development Authority). When the City is not the issuer of bonds for a project within the City, the City’s policy will be to require the issuer to assume full responsibility for issuance and on-going compliance of the bond issue with feder al and state laws. City Treasurer’s Office staff will rely upon information and documentation provided by the joint- powers authority or the prospective borrower of a project that desires to obtain tax-exempt financing. The City reserves the right to ask follow-up questions and request additional information as part of the review it deems appropriate.

When feasible, the City may hold t he public hearing required by the Tax 369
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Equity and Fiscal Responsibility Act of 1986 (26 U.S.C. § 147(f)(2)) but is not required to do so.
(E) City-Issued Conduit Financing. In rare instances, the City Treasurer’s Office may determine that it is in the City’s best interest to issue bonds on behalf of another governmental entit y or a 501(c)(3) corpor ation within the City’s boundaries. In these instances, neither the City’s general fund, nor the City’s other funds, nor the City’s taxing power will be pledged for repayment of the bonds. In addition, the City will rely on the financial analysis provided by the governmental entity or the 501(c)(3) corporation for purposes of due-diligence review before moving forward on the request to issue debt. The City reserves the right to conduct a reasonable due diligence process. The City’s preferred method is for a joint-powers authority, of which the City is already a member, to be the issuer of conduit debt.
(F) Small-Equipment Lease Financing. The City may move forward with a small- equipment lease financing at the request of City departments after analysis and due-diligence review by the City M anager’s Office, the City Department of Finance, and the City Treasurer’s Office. Requests from City departments must demonstrate the need (e.g., legal , environmental, cash flow) for small- equipment lease financing, and the City departments must provide realistic, projected drawdown schedules showing that borrowed funds will be spent in accordance with requirements of the Internal Revenue Service (the “ IRS”).

The City Treasurer’s Office will determine whether additional disclosure will be required at the time the financing is entered into and will make the decision based on consultation with the City’s disclosure counsel.

3.4 Capital Expenditure Considerations. The City will consider the following factors to evaluate pay-as-you-go financing versus debt financing for funding capital expenditures:
(A) Factors favoring pay-as-you-go.
(1) Projected revenues and fund bal ances are adequate a nd available to complete the proposed project, or the proposed project can be completed in phases.
(2) Utilizing projected revenues and fund balances to complete the financing of the proposed project may not necessarily materially impact metrics such as days cash on-hand or debt service coverage ratio, leading to a potential non- impairment of the outlook or ratings of any City Debt.
(3) Existing debt levels might adversely affect the City’s credit ratings or ratings outlook.

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(4) Market conditions are unfavorable or present difficulties in marketing the proposed debt.
(5) The proposed project’s useful life is less than five years. (6) Debt financing would be the pref erred method, but circumstances require delaying the financing.
(B) Factors favoring debt financing.
(1) Current and projected revenues avail able for debt service are sufficient and reliable so that financings can be marketed with investment-grade credit ratings.
(2) Market conditions present favo rable interest rates and demand for the City’s financings.
(3) The proposed project is mandated by federal or state law, by court or administrative order, or by a settl ement related to a lawsuit or administrative action, and current resources are insufficient or unavailable to fund the project fully within the time required. (4) The proposed project is immediately needed to meet or relieve capacity needs or emergency conditions, and curre nt resources are insufficient to fund the project fully within the time required.

4. Debt Issuance

4.1 Types and Purposes of Debt.
(A) Long-Term Debt. Long-term new-money debt may be used only to finance capital improvements, such as the co sts of acquiring or improving land, infrastructure, facilities, or equipment, and only if it is appropriate to spread these costs over more than one budget year. Portions of long-term new- money debt may also be used to fund capitalized interest, costs of issuance, required reserves, and any other financi ng-related costs that may be legally capitalized. Long-term new-money debt may not be used to fund City operating costs, to fund services or programs or to fund maintenance related costs. The final maturity of long-term debt should not exceed 40 years. The following are the types of long-term debt that may be issued or incurred by the City:
(1) Special-Tax Revenue Bonds. Under the Mello-Roos Community Facilities District Act of 1982, c odified at Government Code sections 53311 to 53368.3 (the “Mello-Roos Act”), the City may use special-tax revenue bonds to finance the constr uction or acquisition of various public improvements i dentified in the Rate and Method of Apportionment of Special Tax for each CFD. The Mello-Roos Act 371
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provides an efficient means of financing certain public capital facilities and services and promotes economic development in areas that lack sufficient infrastructure, such as infill or brownfield areas. Bonds may be issued to fund capital facilities so long as the estimated useful life of the public or non-public capital facilities is at least five years. These bonds must be approved by at least two-thir ds of the qualified electors within the CFD.
(2) Marks-Roos Bonds . Under the Marks-Roos Local Bond Pooling Act of 1985, codified at Government C ode sections 6584 to 6599.3 (the “Marks-Roos Act”), governmental entities, in consort with or as part of a joint-powers authority, may use a “pooled” financing technique for a broad array of public capital impr ovements. The City has used the Marks-Roos Act to issue refunding bonds for CFDs as well as for three redevelopment project areas when new- money debt was issued concurrently. Voter approval is not required.
(3) Property and Business Improvement District Bonds. Under the Property and Business Improvement District Law of 1994, codified at Streets and Highways Code sections 36600 thr ough 36671, bonds may be issued to finance capital improvements wit h repayment of the bonds from assessments levied on the real property or businesses that benefit from the improvements financed.
(4) General-Obligation Bonds. Thes e bonds may be issued by governmental entities that have the legal authorit y to levy ad valorem property taxes and other charges at whatever rate and amount is necessary to pay the debt. Under article XVI, section 18, of the California Constitution, these bonds may only be issued with two-thirds voter approval.
(5) Enhanced Infrastructure Financing District Bonds. These bonds may be approved by a public financing authority (“PFA”) established for the purpose of managing the affairs of the EIFD. While the PFA will be comprised of members appointed by the City (City Council members and City Council’s public designees), the PFA oversees a separate legal entity. The requirements of the EIFD and issuing EIFD bonds are identified in Government Code sections 53398.5 to 53398.88.

In the event an EIFD desires the City to issue bonds, the Office of the City Treasurer may be asked to handle pre-issuance and issuance related matters on behalf of an EIFD . The Office of City Treasurer will manage the issuance of such EIFD bonds in accordance with this Policy in a manner conducive to obtain the lowest cost of borrowing possible. 372
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(6) Certificates of Participation and Lease-Revenue Bonds. These debt instruments are secured by a le ase-leaseback arrangement between the City and another public entity. The City uses its general operating revenues (which are not expressly pl edged) to pay rent owed under a lease. The payments are in turn used to pay debt service on lease- revenue bonds issued by a joint-power s authority or on certificates of participation executed and delivered by a trustee. Voter approval is not required because these debt instruments are not subject to the debt limit in article XVI, section 18 of the California Constitution. The City Council must annually appropriate funding fo r the payment of debt service associated with these types of debt instruments as part of the approval of the City’s budget.
(7) Revenue Bonds. These bonds are payable from revenue generated by a City enterprise, such as water and wastewater utilities. Because debt service on revenue bonds is paid sole ly from enterprise revenues and is not secured by any pledge of tax or general fund revenues, these bonds are not subject to t he debt limit in article XVI, section 18 of the California Constitution. Revenue bonds are used for the improvements to the enterprise and are paid by ratepayers that benefit from the service provided by the enterprise.
(8) State Revolving Fund Loans or Other Similar D ebt Instruments. An example is the Infrastructure St ate Revolving Fund Program, which provides financing to public agenc ies and non-profit corporations sponsored by public agencies; the loan proceeds are used for a variety of infrastructure and economic-development projects. Often the cost of borrowing through the loan programs is lower than the cost of issuing debt in the public market, but the fi nal maturity of the loan may be limited. Additionally, the process to obtain a loan may take longer than publicly-issued bonds. Though generally less cost effective than a loan, bonds may afford financing for proj ects with a need for expedited schedules.
(B) Short-Term Debt . Short-term debt may be used as an interim source of funding before the issuance of long- term debt. It may be issued for any governmental purpose for which long-term debt may be issued, including the payment of capitalized interest and other financing-related costs; it may also be used to address legitimate short-term cash-flow requirements during a given fiscal year, so that the City may continue to fund the operating costs of providing necessary public services; and it may be used to bridge the gap in financing before long-term debt is issued to meet the ongoing capital needs of a project or series of projec ts. The City will not engage in short-term borrowing solely for the purpose of generating investment returns (arbitrage).

Short-term debt usually may not exceed five years.
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(1) Tax and Revenue Anticipation Notes (“TRANs ”). These are short-term notes used to cover cash shortfalls resulting from a mismatch between the timing of revenues and expenditures. The City may issue TRANs when needed to meet general-fund cash-flow needs in a fiscal year.

TRANs are secured by the property taxes and other revenues received later in the fiscal year. Voter approv al is not required. Federal tax regulations often require that TRANs be repaid in the fiscal year in which they are issued to cover short-term cash-flow shortfalls. (2) Bond Anticipation Notes (“ BANs”). These are short-term interest- bearing notes issued in the anticipat ion of long-term bond issuances.

The City may issue BANs as a source of interim financing when the City Treasurer determines that doing so is prudent and advantageous to the City. Voter approval is not required.
(3) Grant Anticipation Notes (“ GANs”). These are short-term interest- bearing notes issued in anticipation of the receipt of grants. The City may issue GANs as a source of interim financing when the City Treasurer determines that doing so is prudent and advantageous to the City and the upcoming receipt of gr ants is guaranteed. Voter approval is not required.
(4) Lease-Purchase Financings. These financings may be used for the short-term financing of essential equipment. The term of a lease- purchase agreement is typically less than 10 years but may be as long as 15 years. Under this type of financing, the City and a bank enter into a master lease agreement for the lease-purchase of equipment up to a certain aggregate amount. The City and the bank then enter into separate “schedules of property” or “lease schedules” for each lease- purchase of equipment, and the City Council annually budgets and appropriates an amount sufficient to pay rent for the equipment under lease during that year; the failure to appropriate will result in termination of the lease-purchase agreement and the potential acquisition by the bank of the financed equipment. Voter approval is not required. (5) Commercial Paper Notes. These notes serve as a cash-management tool used primarily to provide s hort-term interim funding of capital expenditures that will ultimately be funded from a long-term bond or loan. Commercial-paper notes can reduce a project’s overall interest costs because only the amount needed for interim funding is borrowed, and interest rates on the interim funding are lower than the rates on the “permanent” funding with long-term bonds or loans. As of the date of this Policy, the City has never iss ued commercial paper notes, but the need for this type of short-term financing could arise in the future. 374
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(C) Other Debt. There may be special circumstances when other forms of debt are appropriate; these will be evaluated on a case-by-case basis. (D) Refunding. The City Treas urer’s Office will periodically review outstanding City Debt to identify re funding opportunities and evaluate the costs and benefits of restructuring or retiring outstanding obligations. Refunding will be considered (within federal tax-law c onstraints) when it will provide a net economic benefit or when it is needed to achieve City objectives relating to necessary changes in restrictive co venants, call provisions, operational flexibility, tax status, the issuer, debt-service pr ofile, etc. The City may purchase City Debt in the open market for the purpose of retiring the debt when doing so is cost effective.
(1) Only one type of refunding transaction is allowed: a “current refunding,” which is when outstanding bonds are paid off within 90 days after the proceeds of refunding bonds are deposited into an escrow account with the escrow agent (typically the same entity as the trustee). (2) In general, when the City undertake s a current refunding for net economic benefit, the refunding should produce net-present-value debt- service savings of at least 5%. This 5% threshold is a goal rather than a requirement, as the City may have reasons to refund an issue that generates net-present-value savings of less than 5% (e.g., the refunding will eliminate unduly restrictive debt covenants) or conversely aim for a higher targeted minimum level of savings.
(3) (3) The City may also issue taxable bonds to advance refund tax-exempt bonds with an optional redemption dat e more than 90 days after the proceeds of the taxable bonds are av ailable. Whether the City moves forward with an advance refunding wil l depend on several factors, and the City Treasurer’s Office will work with one of the City’s municipal advisors to evaluate advance-refunding scenarios. In general, the goal will be a net-present-value savings of at least 5%, but this is not a requirement.
(4) When, during periods of economic distress, the City Council determines that annual debt service (i.e., princi pal and interest payments) for an outstanding issue of bonds might e xceed available revenues, the City may issue new bonds to refund and re structure the outstanding bonds even though the net-present-value sa vings are negative. Annual debt service on the refunding bonds would be lower than debt service on the refunded bonds in the first few years of the refunded bonds, but the term of the refunded bonds might extend bey ond the term of the refunded bonds, thereby increasing overall total interest costs.

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4.2 Public Policy Discussion. The proceedings to issue debt for projects that are controversial or of high public interest should be conducted with full transparency and public discussion (e.g., through comm unity meetings, pub lic outreach, City Council meetings).

4.3 Reimbursement of City Expenditures. If the City intends to reimburse itself from proceeds of tax-exempt debt for City expenditures m ade before issuance of the debt, then City staff must bring forward to the City Council, as soon as is practicable and in accordance with 26 C.F.R. § 1.150-2, a resolution declaring the City’s official intention to reimburse itself.

4.4 Method of Sale. Except to the extent a competitive process is required by law, the City Treasurer is responsible for determi ning the appropriate way method to offer City Debt to prospective investors. A negot iated sale is preferred because it (A) provides the City more flexib ility in determining the struct ure, time, and date of the sale, which is advantageous in a volatile municipal-bond market; (B) permits the schedule for the issuance and sale of bonds to be expedited when necessary to meet the City’s goals; and (C) affords the chosen underwriter or senior managing underwriter (in the case of an underwriting syndicate ) greater opportunity to premarket the City Debt to potential purchasers, including local investors, before the sale—all of which contributes to the City’s goal of achieving the lowest overall cost of borrowing. Criteria (C) is especially import ant to certain credit types such as special-tax revenue bonds, where there is a need to properly describe the background or the “story” of the particular special-tax revenue bonds for each financing so investors can have a better understanding of the risks of the financing and the project. Other methods of sale, such as competitive sale and private placement, may be considered on a case-b y-case basis. For example, private placement debt may be appropriate when pending litigation or other risks or market conditions make a competitive or publicly negotiated sale difficult.

4.5 Pooled Financing. The City Treasurer is responsible for determining the appropriate use of third-party “pools” to issue City Debt. The current preferred method of sale is a direct issuance by the City led by one senior managing underwriter or co-senior managing underwriters. The appropriateness of pooled financing depends on the par amount of bonds to be issued, the complexity of the financing, and the need for greater bond-market penetration (insti tutional, retail, and high-net-worth individuals).

4.6 Professional Assistance. The City Treasurer may periodically select and retain service providers (other than bond and disclosure counsel, which the City Attorney’s Office selects and retains) as needed to meet legal requirements and obtain specialized analytical services that facilitate the issuance of City Debt by minimizing borrowing costs. The City Tr easurer will make these sele ctions with the goal of achieving an appropriate balance between service (including experience, professional reputation, and market recognition) and cost. The City Treasurer may select service providers through a sole-s ource process of their choosing unless a competitive or other process is required by law or this Policy. 376
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5. Debt Structure Features

5.1 Debt Repayment
(A) Useful Life. City Debt must be st ructured so that th e weighted average maturity of the proposed debt is less than or equal to the weighted average economic or useful life of the capital projects or improvements to be financed. (B) Level Debt Service Preferred. To the extent possible, the structure of debt- service for long-term debt other than special-tax revenue bonds should have combined annual principal and interest payments that remain relatively constant to maturity, i.e., “level debt service.” But in some circumstances non- level debt service may be to the City’s advantage or is the norm—such as in the case of special tax revenue bonds where debt service increases by about 2% annually. The City Treasurer’s Office will determine the structure of the debt at the time of borrowing after considering pricing, cash flows, and other relevant factors and after consulting with the underwriter of the proposed debt and one of the City’s municipal advisors.

5.2 Credit Quality . The City should obtain and maintain the highest possible credit ratings when issuing short-term and long-t erm debt and will only issue bonds, for itself or others, that have a credit rating of “investment grade” or higher.1 The City will, however, consider the issuance of non-rated special-tax revenue bonds issued through CFDs, as well as the is suance of other non-rated bonds if circumstances warrant. In the context of non-rated land-secured bonds, the City reserves the right to not move forward with a financing requested by a developer for any reason. At a minimum key information must be provided to the City for review and consideration. The items include but are not limited to: a recorded final map on at least the first phase(s) of development, approved tentative maps on the balance of the district, no -redacted purchase and sale agreements for land sales of taxable property within the district within at least th e last three years of the request to form the district , and definitive development plans including unit mix, village size and village phasing. Furthermore , the City reserves the right to not move forward with a financing if the development does not have complete or substantially complete backbone infrastr ucture and street improvements on at least the first phases of development (all in-ground utilities, streets, curbs, gutters, sidewalks), and is in a state of development ready to pull building permits. The City will not seek a rating for bonds unless the City Treasurer’s Office determines that the bonds are likely to receive an underlying (i.e. unenhanced) rating of BBB or higher.

 For Moody’s Investor Service, “investment grade” means a rating of P‐3 or higher for short‐term debt and Baa3 or higher for long‐term debt. For Standard & Poor’s, “investment grade” means a rating of A‐3 or higher for short‐term debt and BBB– or higher for long‐term debt. And for Fitch Ratings, “investment grade” means a rating of F‐3 or higher for short‐ term debt and BBB– or higher for long‐term debt.
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5.3 Credit Enhancement. The City Treasurer’s Office will work with one of the City’s municipal advisors and with t he underwriter of t he proposed City Debt (or senior managing underwriter, if there is an underwriting syndica te) to analyze the costs and benefits of obtaining bond insurance on a maturity-by-maturity basis for the proposed debt.

5.4 Non-Cash Reserve and Reduced Reserve . The City Treasurer’s Office will work with one of the City’s municipal advisors and with the underwriter of the proposed City Debt (or senior managing underwriter, if there is an underwriting syndicate) to analyze the costs and benefits of having no reserve, obtaining a surety reserve policy, or incorporating a debt service reserve based on a modified three-prong reserve test (26 C.F.R. § 1.148-2(f)(2))—for example, to 50% of maximum annual debt service or 10% of outstanding principal.

5.5 Fixed-Rate Debt. The City’s preferred interest-rate mode is fixed-rate.

5.6 Variable-Rate Debt. The City may issue variable-rate debt—i.e., debt that pays interest at a rate that re sets according to a pre-determined formula or specified index or results from a periodic remarket ing of the debt. Although the City might benefit from variable-rate debt in some tr ansactions, issuing variable-rate debt passes an unknown obligation and risk to future City Councils.

5.7 Derivatives. Derivatives might be appropriate for certain City borrowing programs.

For example, derivatives may be used in connection with the issuance of variable- rate debt. The City Treasurer’s Office will evaluate the use of derivatives on a case by-case basis to determine whether the potential benefits are sufficient to offset any potential costs and whet her the derivatives are co nsistent with federal and state law and financially prudent.

5.8 Call Provisions. The City Treasurer’s Office will determine the call provisions for City Debt at the time of pricing, mindful that call provisions may affect the interest of potential investors and the price of the bonds. The City’s preferred structure is optional redemption at par to maintain flexibility for future refunding opportunities.

The City will not issue non-callable debt unle ss it is legally required or unless market conditions dictate otherwise; non-callable debt should not be issued solely to generate additional debt-service savings.

5.9 Bond Size. Unless otherwise directed by the City Treasurer in consultation with the City Manager, the minimum amount the City will finance through the issuance of bonds is $10 million unless circumstances justify a lower amount. The City may pursue other financing mechanisms—such as pay-as-you-go financing, inter-fund borrowing, lines of credit, and lease financ ing—for debt less than $10 million. In the case of special tax revenue bonds, special circumstances may exist that warrant the City Treasurer’s considerat ion of the developer’s request to issue bonds in an amount less than $ 10 million (e.g., if the bonds are for an infill or 378
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brownfield development project). The City Treasurer will det ermine whether to move forward with a debt financing with small par amount.

6. Debt Administration and Regulatory Compliance

6.1 Policies and Procedures for Post-Issuance Compliance . The City Treasurer’s Office must maintain written policies and procedures that require compliance with debt covenants and with federal, state, and local laws and regulations. The policies and procedures must address continuing-d isclosure requirements; arbitrage- rebate requirements, privat e-use limitations, other tax-compliance requirements; levy enrollment and administration; de linquency and foreclosure management; debt service and other payments; and permitted investments and uses of debt proceeds.

6.2 Arbitrage Compliance. The City Treasurer’s Office is responsible for keeping all records needed to comply with federal arbitrage requirements for tax-exempt debt. (A) For each bond issue, the City Treasurer ’s Office will pay required rebate amounts, if any, no later than 60 days after each five-year anniversary of the issue date of the bonds and no later than 60 days after the last bond of the issue is redeemed.
(1) During the construction of eac h capital project financed with debt proceeds, the City’s arbitrage consultant will typically be requested to prepare an interim arbitrage-rebate report at least once every 12 months until all proceeds deposited in the project fund have been expended; if, however, the proceeds remaining in the project fund are equal to or less than 5% of the proceeds deposited into the acquisition and construction of project fund, then the City Treasurer’s Office may have the arbitrage consultant prepare the interim arbitrage-rebate reports according to the timeframe required by IRS regulations.
(2) After the construction proc eeds have been fully expended or the balance in the project fund has fa llen below 5% of the proceeds deposited, into the acquisition and construction of project fund, the City’s arbitrage consultant wil l prepare an interim arbitrage-rebate report on each five-year anniversary of the i ssue date of the bonds, or more frequently if warranted.
(B) During the term of each issue plus thr ee years, the City Treasurer’s Office will retain copies of all arbitrage repor ts, records relating to the use and investment of tax-exempt proceeds, documentation of private use, and other relevant documents associated with the i ssue. If the issue is refunded, then the retention period for the refunded i ssue is the life of the refunding issue plus three years. Training may be provided for all personnel working on the 379
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IRS’s post-issuance-compliance process. If any potential violations to complying with federal tax laws are discovered, then the City Treasurer or the Debt Manager, after consulting with t he City Attorney’s Office, will contact bond counsel and determine what, if any, corrective actions are needed (e.g., participation in the IRS’s Voluntary Closing Agreement Program). (C) The City Treasurer or the Debt M anager will periodically review the City’s post-issuance compliance policies and procedures and will implement revisions as appropriate after consulting with the City Attorney’s Office and, if needed, bond counsel and disclosure counsel.
(D) When bonds (the refunding bonds) ar e issued to refund outstanding bonds (the refunded bonds), all remaining proceeds of the refunded bonds—e.g., all amounts remaining in the project fund, reserve fund, and other accounts, plus accrued interest—will be considered for purposes of IRS regulations to be “transferred proceeds” of the refunding bonds and, as such, will be subject to the arbitrage calculations for the refunding bonds. In addition, if the transferred proceeds represent more than 5% of the original deposit in the acquisition and construction or project f und of proceeds from the refunded bonds (see section 6.2(A)(1) above), then interim arbitrage calculations must be performed on an annual basis until the balance of the transferred proceeds is less than 5% of the original deposit at which point the arbitrage calculations will be completed every five years from the issuance date of the refunding bonds.

6.3 Use of Proceeds from Tax-Exempt or Tax able Debt and of Assets Financed with Tax-Exempt Debt. The City Treasurer’s Office in conjunction with other City departments is responsible for the following:
(A) Monitoring the use of proceeds from tax-exempt and taxable debt and the use of assets financed or refinanced with tax-exempt debt throughout the term of the debt to ensure compliance with all covenants and restrictions in the documents relating to the debt and to ensur e that the proceeds are directed to the intended use.
(B) Consulting with the City Attorney ’s Office and bond counsel in reviewing contracts or other arr angements involving use of assets financed or refinanced with tax-exempt taxable debt to ensure compliance with all covenants and restrictions in the documents relating to the debt. (C) Maintaining records for any contracts or other arrangements involving the use of assets financed or refinanced with tax-exempt debt.

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(D) Maintaining internal-control proc edures related to the management and disbursement of proceeds, such as pr ocedures requiring that proceeds are either (1) held by a third-party trust ee or fiscal agent, which will disburse the proceeds to, or upon the or der of, the City in acco rdance with one or more written requisitions; or (2) held by the City and deposited and accounted for in a separate fund or account, with wit hdrawals and expenditures carefully documented.

Consulting promptly with the City A ttorney’s Office and bond counsel to develop a course of action to remediat e any identified exis ting or potential violations of restrictions on the use of tax-exempt or taxable proceeds or the use of assets financed or refinanced with tax-exempt or taxable proceeds.

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Attachment A
Supplemental Policies
City of Sacramento Policies and Procedures For Use of Special Assessment and Mello-Roos Community Facilities District Financing For Infrastructure, Public Facilities, Programs and Services (Adopted on June 29, 1993, by Resolution No. 93- 381, updated on August 9, 1994, by Resolution 94-491 and on May 15, 2012) City of Sacramento Development Fee Financing Progra m for Commercial, Industrial and Residential Development Projects (Adopted January 1997 by Resolution No. 97- 002)
California Debt and Invest ment Advisory Commission Appraisal Standards for Land- Secured Financings CDIAC 04-07 (Adopted in May 1994 and revised in July 2004) City of Sacramento Debt-Management Policy – Supplemental Policy on Disclosure (Adopted on June 2, 2011, by Resolution No. 2011-322 and updat ed on February 7, 2017, by Resolution No. 2017-0046; on June 19, 2018, by Resolution No. 2018-0251; on April 23, 2019, by Resolution No. 2019-0122; and on December 10, 2019, by Resolution No. 2019-0453); on June 30, 2020, by Resolution No. 2020-0189; and on June 1, 2021, by Resolution No. 2021-0314 and on November 1, 2022, by Resolution No. 2022-0329)

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Debt Management Policy - Disclosure
Supplemental Policy on Disclosure

Scope: CITYWIDE

Administrative Entity
Office of the City Treasurer
(916) 808-5168
[email protected]

Table of Contents

Regulatory References
Council Resolution 2022-0329

Effective Date: November 01, 2022

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Debt Management Policy - Disclosure

1. Introduction

1.1 This Supplemental Policy on Disclosure (“ Policy”) governs the City’s discharge fulfillment of its disclosure obligations related to municipal securities issued by the City or by related entities such as t he Sacramento City Financ ing Authority, the Sacramento Public Financing Author ity, and the Redevelopment Agency Successor Agency. In the event an Enhanc ed Infrastructure Financing District (“EIFD”) formed by the City issues bonds, the City, specifically the Office of the City Treasurer, may be asked to handl e post issuance matters including continuing disclosure for EIFD bonds. Whil e an EIFD is a separate legal entity from the City with a separate governing body from the City Council, if City staff is responsible with the continuing disclosure requirements for EIFD bonds, City staff will do so in accordance with this Policy.

(A) The City and its related entities issue obligations in the public capital markets from time to time. When bonds are issued, the City, whether acting for itself or for a related entity, is obligated to disclose all material information in compliance with federal securities laws, including the Securities Act of 1933, the Securities and Exchange Act of 1934, Rule 10b- 5 of the Securities and Exchange Commission (“SEC”), and Rule 15c2-12 of the SEC. California Governm ent Code sections 8855 and 53359.5 require certain disclosures to the California Debt and Investment Advisory Commission and Government Code se ctions 12463.2, 53891, 53892, 53892.2, and 53892.3 require certain discl osures to the California State Controller’s Office.
(B) Incomplete, inaccurate, or misleadi ng disclosure might have material financial consequences for the City, as well as City officers and employees.

For example:
 The SEC could bring civil actions charging that disclosure was negligent, reckless, or intentionally fraudulent; in addition, the SEC could refer cases to the U.S. Department of Justice for criminal prosecution.
 The SEC could impose cumbersome procedures and oversight on the City as conditions for settling civil actions.
 The City could suffer adverse publicity, which might reduce market access.
 The credit rating on the City’s debt could be downgraded, resulting in increased costs in future issuances.
 City officials could face personal fines for violations of securities laws. 384
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(C) Sound disclosure practices can provide both tangible and intangible benefits, including the following:
 Enhanced credibility in the municipal-bond marketplace.  Transparency with rating agencies, investors, and prospective investors.
 Improved decision making for prospective investors.
 Increased numbers of investors w ho purchase the City’s bonds in the primary and secondary markets.
 Demonstrated City commitment to providing timely disclosure to investors, credit-rating agencies, and the public.
 The potential for a lower overall cost of borrowing.

1.2 Scope of Policy. This policy applies to City information and document, including the following, that a reasonable investor would consider significant or useful when deciding whether to invest in the City’s bonds:
(A) Initial-disclosure docum ents, i.e., preliminary, and final official statements. (B) Continuing-disclosure documents, i.e., annual financial information and event notices.
(C) Miscellaneous reports and presentations to the public.

2. Governing Authority, Point of Contact, and Responsibility

2.1 Authority. Either the City Treasurer or the Debt Manager within the City Treasurer’s Office (the “ Debt Manager ”) shall manage the City’s disclosure program in conformance with federal, state, and local requirements, including the Sacramento City Charter, the Sacramento City C ode, and the City’s Debt- Management Policy.

2.2 Point of Contact. Either the City Treasur er or the Debt Manager will be the City’s point of contact for disclos ure, primarily responsible not only for developing and distributing information but also for deter mining the materiality of information, based in part by guidance by the City Atto rney’s Office and the City’s disclosure counsel.

2.3 Responsibility,
(A) The City Treasurer or the Debt Manager shall oversee all aspects of disclosure. As such, the City Treasurer or the Debt Manager shall review the form and content of the City’ s documents and materials prepared, issued, or distributed in connection with the City’s disclosure obligations relating to its debt. Those document s and materials include not just preliminary and final official statements following:

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 Annual financial information provided to the Municipal Securities Rulemaking Board (“MSRB”) in accordance with SEC Rule 15c2-12 and any applicable continuing-disclos ure agreement or certificate (except that the City Treasurer and the Debt Manager are not responsible for the fo rm and content of the City’s audited financial report, which is prepared by the City’s Accounting Division and reviewed by the City’s external auditor).
 Event notices provided to the MSRB in accordance with SEC Rule 15c2-12and any applicable conti nuing-disclosure agreement or certificate.
 Any other information provided to the MSRB for use by investors in making investment decisions.

Such information and notices will typically be provided through the MSRB’s Electronic Municipal Market Access website (known as “EMMA”), which the SEC has designated as t he official source for municipal securities data and disclosure documents.

The City reserves the right to utilize certain services provided by a third- party dissemination agent such as the upload of disclosure fillings to EMMA, however as stated in section (c) below, the preparation, review, and final approval of all disclosure filings are the responsibility of the City. (B) Along with the City Treas urer and their staff, the City Attorney and the City Manager shall serve as integral mem bers of the financ ing team, each responsible, as appropriate, for ensuring and certifying to the accuracy of information released to the market.
(C) The City is responsible for the content of its disclosure documents. The City Treasurer, City Atto rney, and City Manager shall ensure the use of outside professionals for their respective areas of expertise is appropriate and that reliance upon out side professionals is reasonable and not excessive.
(D) The City Treasurer or the Debt Manager shall ensure that subject-matter experts, including City staff with relev ant knowledge or expertise, are involved in developing and periodically reviewing and updating disclosure documents. For example, when obligations are secured by specific revenues, such as water or wastew ater revenues, Cit y staff who are knowledgeable about the relevant utility must be involved. (E) The City Treasurer and Debt Manager, in collaboration with the City Attorney, shall arrange for the engagement of disclosure counsel to assist the City in complying with disclosure requirements, as warranted. The City Treasurer or the Debt Manager shall also arrange for the periodic training of City officers and employees regarding their disclosure obligations under federal securities laws.
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(F) City officers and employees servi ng as financing-team members are responsible for reviewing and commenting on draft documents. As part of their review, they must determine whether all material information— including confidential or politica lly sensitive information—has been included and is both accurate and relevant.
(G) City officers and employees and the officers and employees of related entities shall promptly provide all information, assurance, and certifications that the City Treasurer or the D ebt Manager requests for compliance with federal securities laws. The City Manager and the City Attorney shall require prompt and full responses to those requests.

3. Certifications

3.1 In connection with th e City Council’s approval of preliminary or final official statements for publicly issued debt, as appropriate City officer or employee shall certify in writing, to the best of his or her knowledge, the documents do not make any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which they were made, not misleading.

3.2 The City Treasurer or t he Debt Manager shall provide offering documents such as preliminary official statements to appropriate City officials (which may include the Mayor and City Council, City Manager, City Attorney, and other City officers and employees) in such a manner as to allo w timely, informed decisions regarding disclosure.

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Development Stabilization Contingency Reserve (DSCR) and Development Services Fund Management Policy

Scope: CITYWIDE

Administrative Entity
Department of Finance
(916) 808-5845
[email protected]

Table of Contents
Purpose
Background
Policy
Management of Activities in Fund 2016

Related Regulatory References
May 12, 2015 Resolution 2015-0123

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DSCR and Development Services Fund Management Policy

1. PURPOSE

The purpose of the DSCR and the Developm ent Services Fund (Fund 2016) is to ensure the prudent management of development funds for the public and the City of Sacramento. The DSCR will be used to bridge gaps between budgeted and actual development revenues in the Co mmunity Development Department (CDD) during periods of significant revenue decline.

2. BACKGROUND

The Development Services Fund was established on February 23, 1999 (Reso 99- 077), to account for major plan review and building permit projects, cyclical surplus plan review and building permit revenues , and environmental impact review projects. In 1999 the City Council authorized the transfer of General Fund budget surpluses, during periods of high buildi ng activity, in the Development Services Department to be transferred to the Development Servic es Fund. The intent was that the Development Services Fund wo uld be drawn down in years of lower building activity. Over time, these resour ces were used to fund ongoing workload, without an ongoing revenue stream. When the Fund could no longer support ongoing budgeted expenditures, the authority to carryover surpluses was removed from the annual budget resolution.

A sustainable funding plan for CDD building and planning operations is necessary for the department to be responsive to the economic climate. Establishing a DSCR Policy for Fund 2016 and Management Guid elines will provid e the department resources during a downturn in development activity and time to react to those changes.

3. POLICY

The DSCR shall be established as set forth below and any changes to the policy will be presented to and approved by the City Council.

(a) The DSCR goal is one year’s worth of building, building plan check, and current planning revenues.

(b) The DSCR will be initially funded with the available fund balance upon completion of the FY2014/15 audited financial statements for Fund 2016.

(c) Beginning with FY2014/15 actual year-end revenues in excess of budget from CDD’s Building Inspection, Building Pl an Check, Customer Service/Permit Counter, and Planning Operations, provided that the net year-end results (revenue and expenditure budget variance) of CDD are positive, will be transferred to the DSCR.
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(d) The DSCR will only be used to br idge gaps between projected and actual development-related revenues in CDD during periods of significant revenue shortfalls.

4. MANAGEMENT OF ACTIVITIES IN FUND 2016

The fund shall be used for the management of development activities, when those activities are intended to be fully offset by revenues as described below and summarized in Attachment 1.

(a) Environmental impact review or planning review in fully reimbursable projects (P2100xxxx)

i. Revenues and expenditures must balance upon closure

ii. Shortfalls in completed projects where recovery efforts are unsuccessful will be covered by a transfer from t he DSCR so that the project may be closed with balanced revenues and expenditures

(b) Major development projects (I21xxxxxx) when building valuation is in excess of $50 million, to be adjusted annually according to the Consumer Price Index (e.g., high rise buildings, arenas, theaters in fully reimbursable projects)

i. Revenues and expenditures must balance upon closure

ii. Funds remaining in a completed project will be transferred first to the DSRC until the Reserve level is attained, then to the department’s General Fund operating budget

iii. Shortfalls in completed projects will be covered by a transfer from the DSCR so that the project may be closed with balanced revenues and expenditures

i. Technology for building or planni ng permitting systems: (e.g., Accela, CitizenServe, or eCAPS) to be managed in the separate capital projects (A21xxxxxx)

ii. General Plan and Community Plan updates: To be managed in a multi-year projects (I22xxxxxx) with separate child projects for the various plans/updates

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Emergency Medical Services (EMS) Revenue Recovery and
Fee Waiver Policy

Scope: CITYWIDE

Administrative Entity
EMS Division
Fire Department
(916) 808-5352
[email protected]

Table of Contents
Purpose
Background
Policy

Related Regulatory References
July 27, 1993 Resolution 1993-0434
October 2011 AB 678-Ground Em ergency Medical Transport June 26, 2012 Resolution 2012-0214
March 18, 2014 Motion 2014-0053
December 5, 2017 Resolution 2017-0468

Effective Date: January 1, 2018

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EMS Revenue Recovery and Fee Waiver Policy

1) PURPOSE
a) To establish a policy for revenue recove ry and fee waiver or reduction of costs associated with providing the City of Sacramento’s (City) EMS program. 2) DEFINITIONS
a) Advanced Life Support (ALS): This te rm is defined in Health and Safety Code section 1797.52.
b) Basic Life Support (BLS): This term is defined in Health and Safety Code section 1797.60.
c) Electronic Patient Care Report (ePCR): A patient care report, as defined in Sacramento County Emergen cy Medical Agency Policy No. 2305.22, in an electronic format. An ePCR is an elec tronic health record, within the meaning of Health and Safety Code section 1797.22 7, created for each patient by Fire Department staff at the time of service. The report is used to relay information between the responding unit and the receiving hospital staff. The report serves as documentation of the treatment provided.
d) Emergency: This term is defined in Health and Safety Code section 1797.70. e) Emergency Medical Services (EMS): This term is defined in Health and Safety Code section 1797.72. EMS includes Fire Department responses to provide ALS, BLS, and treat-not-transport patient care.
f) Fee Waiver: the forgiveness of all of a patient’s owed City Council approved EMS user fees, based on a formalized criteria and processes as outlined in this policy.
g) Fee Reduction: the forgiveness of a por tion of a patient’s owed City Council approved EMS user fees, based on a form alized criteria and processes as outlined in this policy.
3) BACKGROUND
a) On July 27, 1993 (Resolution 93-434), the City established the ALS program.

As costs for ALS services continue to increase, the revenues generated by fees for service have not grown proportionally. The City is challenged to recover fee for service revenues due to several different reasons, one of them being payer mix. The City’s payer mix is currently 40 percent Medicare, 40 percent Medicaid, and 15 percent private insurance with the remainder being from self- insured and uninsured. In addition, ther e are federally mandated write-offs which allow the City to co llect only a small percentage of the actual billed 394
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amount from Medicare and Medicaid. In an effort to maximize reimbursements and cover direct costs the City has pursued additional recovery options. b) In October 2011, AB 678 authorizing the Ground Emergency Medical Transport (GEMT) program, was enacted. It provides for the reimbursement of transports of Medi-Cal patients who are not in managed care. On March 18, 2014, the Council authorized an agr eement with Sacramento Me tropolitan Fire District (Motion No. 2014-0053) to pursue reimbursements through the GEMT program.
c) On June 26, 2012, the Council approved increases to the ALS fees for service (Resolution 2012-214) to increase cost re covery to address a portion of the structural variance between the cost of providing services and the revenue collected for those services.
d) On December 16, 2014, Council authoriz ed the participation in the Rate Range Intergovernmental Transfer (IGT) program . IGT allows local governments to receive a federal reimbursement for transporting Medi-Cal patients that are in managed care.
e) While the City can assure the continuation of fee for service revenues, revenue recovery programs such as GEMT and IGT are subject to the availability of state and federal funding.
4) EMS FEE RECOVERY POLICY
a) The EMS Program shall be fully offset by fees generated by services provided.

All revenues recovered for the provision of EMS services shall be used to cover direct and indirect costs to reduce the General Fund subsidy for this program. b) GEMT and IGT revenues received in excess of the Fire Department’s approved General Fund revenue budget, during the fiscal year, shall be committed for future appropriations for the Fire Department.
5) EMS FEE WAIVER POLICY
a) The City Manager or their designee may waive all or a portion of the EMS fees established by City Council as provided herein.
b) In no event shall any person be denied EM S services because of their inability or failure to pay the charges incurred for services provided. c) Procedures:
i. Fee Waiver Application:

1. An applicant or applicant’s le gal representative may submit a completed Fee Waiver Application with adequate supporting documentation to the Fire Department for review and
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consideration. The Fee Waiver Ap plication shall be on a form prescribed by the City Manager or their designee.

2. Fire Department staff, through assistance from a contracted billing company, will use reasonable research methods to confirm the validity of the information provided.

3. Upon completion of the application review process above, the contracted billing company will noti fy all applicants as instructed by the Fire Chief or their designee.

4. Fee waiver applications and s upporting documentation will be retained in accordance with the City’s Record Retention Policy. d) Fee Waiver Conditions and Options:
i. Financial Hardship. A fee waiver may be granted in circumstances where a financial hardship is demons trated. The determination of a financial hardship shall be based on t he most recent Federal Poverty Level (FPL) chart provided by the Department of Health and Human Services (HHS). The Fire Chief may grant a waiver, reduction, or payment plan to applicants that demonstrate a financial hardship.

The current poverty information is available at: https://aspe.hhs.gov/poverty- guidelines.

1. Waiver or Reduction: The Fire Chief may approve a full waiver or partial reduction of the remaining balance after all insurance payments have been posted based on the applicant’s ability to 396
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pay the remaining balance. Redu ctions may range from 25% to 50% based on the applicant’s financial hardship as reflected above.

2. Payment Plan: The Fire Chief may offer a low-cost monthly payment plan in lieu of, or in addition to, a reduction for applicants that have a verified financial hardship.
ii. Services Provided. A waiver may be granted in circumstances where the level of response or services provi ded do not justify application of the charges incurred. Such determination shall be based on the contents of the applicable ePCR or one or more of the following circumstances:

1. The call for service did not requ ire response by Fire Department apparatus including an ambulance, engine company, or truck company;

2. Treatment or care provided to the applicant was at a lower level than the defined levels of ALS and BLS service;
iii. The applicant did not initiate t he call for service, and the applicant refused care.

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P
Fees and Charges Policy

Scope: CITYWIDE

Administrative Entity
Department of Finance
(916) 808-5845
[email protected]

Table of Contents

1. Purpose

2. Policy

3. Proposition 26

Related Regulatory References
May 8, 2014 Resolution 2014-0111

Effective Date: July 1, 2015

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Fees and Charges Policy

1. PURPOSE
The City of Sacramento has the ability to determine the extent to which fees should be used to fund City facilities, infrastructure and services.

There are five main categories of fees that the City currently implements:
2  Impact/development fees are typically one-time charges levied by the City against new development to generate revenue for the construction of infrastructure and capital facilities needed to offset the effects of the new development.

 Service fees are charges imposed on pers ons or property that are designed to offset the cost of prov iding a government service. Sometimes these services are elective, such as fees for processing voluntary development permit applications, or providing service/recreation programs, while other service fees are not, such as mandatory service fees for trash or utility services. Such fees are typica lly reasonably related to the cost of providing the service for which the f ee is imposed. Otherwise, the fee may constitute a special tax for which voter approval is required by Propositions 13, 62, and 218.

 Regulatory fees are imposed to offset the cost of a regulatory program, such as business regulatory fees, or to mitigate the past, present, or future adverse impact of a fee payer’s operations. While payment of a regulatory fee does not necessarily provide any direct benefit from payment of the fee, there must be a "nexus" between the activity and the adverse consequences addressed by the fee. Common examples of regulatory fees include inspection fees and business license fees designed to reimburse a local agency for the cost of moni toring the business and enforcing compliance with City code.

 Rental fees are charged for the rental of public property and include the rental of real property, parking spaces in a public parking lot, or the rental of community facilities such as a recreation or community room or picnic area. Rental fees are not subject to the general rule that the fee must bear a direct relationship to the reasonable cost of providing the service for which the fee is charged however, rental fees must be fair and reasonable.

 Penalties/Fines are payment required for non- compliance or failure to adhere to specific rules and/or requirements.

2 League of California Cities Website: Spring Meeting May 13-15, 1998Laurence S. Wiener, Esq.City Attorney of Beverly Hills and Westlake Village THE CITY ATTORNEY'S ROLE IN EVALUATING FEE STUDIES. 400
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This document sets forth guidelines for:

 Establishing cost recovery goals;
 Determining the categories of cost recovery levels in which to categorize/organize fees;
 Methods for determining which ca tegory a fee falls under; and  Establishment and modification of fees and charges.

2. POLICY

A. Cost Recovery Goals
In setting user fees and cost recovery levels, the following factors will be considered:3

1) The amount of a fee s hould not exceed the overal l cost of providing the

facility, infrastructure, or service for which the fee is imposed. In calculating that cost, direct and indirect costs may be included. That is:
 Costs which are directly related to the provision of the service; and  Support costs which are more gener al in nature but provide support for the provision of the service. For example, service fees can include reimbursement for the administrative costs of providing the service.

Development fees can include the cost of administering the program to construct public facilities that are necessary to serve new development.

2) The method of assessing and collecting fees should be as simple as possible in order to reduce the administrative cost of collection.

3) Fees should be sensitive to the “market” for similar services.

In addition, in setting enterprise fund fees and cost recovery levels, the following factors will be considered:

4) The City will set fees and rates at levels which fully cover the total direct and indirect costs, including operations, capital outlay and debt service of the enterprise programs.

5) The City will review and adjust enter prise fees and rate structures as required to ensure that they remain appropriate and equitable.

B. Categories of Cost Recovery Levels in Which to Categorize/Organize Fees

There are five categories of cost recovery levels in which to classify fees:

3 Government Finance Officers Association Website, Best Practices in Public Budgeting, City of San Luis Obispo: User Fee Cost Recovery Goals, 2005.
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1) Enterprise: Full direct and indirect cost recovery (100% of total costs) for enterprise services such as water, se wer, and solid waste, as well as impact/development fees.
2) High: Full direct cost recovery (81-100% of total costs). 3) Medium: Recovery between 41-80% of direct costs.
4) Low: Recovery between 0-40% of direct costs.
5) Other: Fees based on market, geography, assessment, project specific, legal limits, or specific Council policy.

The City may choose, for policy reasons, to set fees at less than full recovery.

For example, fees based on market, geography, assessment, project specific, statutory/legal limits, or s pecific Council policy. In some cases, the City will acknowledge that a subsidy is accept able, or even necessary to ensure program access and viability.

C. Methods for Determining Which Category a Fee Falls Under

Implementation of higher cost recovery levels is appropriate under the following conditions (up to 100% of the cost of the service or program):
 The service is regulatory in nature (e.g., building permits, plan check fees);  The service is similar to services provided through the private sector;  Other private or public sector alternativ es could or do exist for the delivery of the service;
 Over-use of the service is specifical ly discouraged (e.g., police responses to disturbances or false alarms might fall into this category); and  Over-use of the service or facility is a specialized use that could be provided at a lower cost if not for specific nature or service (e.g., lighted fields).

Lower cost recovery levels are appropriate under the following conditions:
 There is no intended relationship bet ween the amount paid and the benefit received. (It is likely that some recreation and human service programs fall into this category as it is expected that these programs will be subsidized by funds);
 Collecting fees is not cost-effectiv e or will significantly affects the accessibility
to the service;
 The service is non-recurring, gener ally delivered on a peak demand or emergency basis, cannot be planned for and is not readily available from a private sector source (e.g., public safety services); and  Collecting fees would discourage co mpliance with regulatory requirements

and adherence is primarily se lf-identified, and as su ch, failure to comply would not be readily detected by the City.
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Other:
 Market pricing requires that there be a direct relationship between the amount paid and the level and cost of the service received or a direct relationship to actual prices being c harged for the service in the current market.
 Legal specifications and/or limitations to the amount that is charged.  Adopted Council Policy setting specific fee.

Factors to Consider
The extent to which the tota l cost of service should be recovered through fees depends upon the following factors:
 The nature of the facilities, infrastructure or services;  The nature and extent of t he benefit to the fee payer;  The effect of pricing on the demand for services; and  The feasibility of collection and recovery.

The chart below reflects these factors and the potential options for higher or lower cost recovery:4
The Nature of the
Facilities,
Infrastructure or
Services
The Nature and
Extent of the Benefit
to The Fee Payers
Effect of Pricing on
the Demand for
Services
Feasibility of
Collection and
Recovery
Higher Cost Recovery
In the case of fees for
facilities, infrastructure
and proprietary
services
5, total cost
recovery may be
warranted.

When a particular facility
or service results in
substantial, immediate
and direct benefit to fee
payers, a higher
percentage of the cost
of providing the facility
or service should be
recovered by the fee.

Because the pricing of
services can
significantly affect
demand, full cost
recovery for services is
more appropriate when
the market for the
services is strong and
will support a high level
of cost recovery.

In the case of impact
fees, which can be
collected at the time
of issuance of a
building permit, ease
of collection is
generally not a factor.

Lower Cost Recovery
In the case of
governmental services6,
it may be appropriate for
a substantial portion of
the cost of such
services to be borne by
the City’s taxpayers,
rather than the
individual users of such
services.

When a particular facility
or service benefits not
only the fee payer but
also a substantial
segment of the
community, lower cost
recovery is warranted.

If high levels of cost
recovery affect
accessibility to or
negatively affect the
delivery of services to
lower income groups,
this should be
considered based on
the overall goals of the
program being
implemented.

Some fees may prove
to be impractical for
the City to utilize if
they are too costly to
administer.

4 Government Finance Officers Association Website, Best Practices in Public Budgeting, City of Fort Collins, CO: User Fee Policies, 2005.
5 Proprietary services are those which are provided for the benefit and enjoyment of the residents of the City 6 Governmental services are those which are provided by the City for the public good such as regulating land use, maintaining streets, and providing police and fire protection.
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D. Establishment and Modification of Fees and Charges
Fees will be reviewed and updated on an ongoing basis as part of the annual budget process to ensure that they keep pace with changes in the cost-of-living as well as changes in methods or levels of service delivery. At the beginning of the budget process each department will submit a list of proposed adjustments to their section of the master fee sched ule. Each service must be assigned a target cost recovery level as defined above.

Maintaining competitive status and compar ability with other cities should be considered when determining new fee levels. Those fees that are proposed for adjustment should be be nchmarked against neighb oring jurisdiction fee schedules or appropriate service markets. The benchmark analysis should be taken into consideration when making final pricing decisions.

However, the City may choose, for policy re asons, to set fees at less than full recovery. (for example, fees based on market, geography, assessment, project specific, statutory/legal limits or specif ic Council policy). As stated above, in some cases, the City will ac knowledge that a subsidy is acceptable, or even necessary to ensure program access and viability. Where appropriate, fees that have not been increased in some time should have increases phased in over several years to avoid ‘sticker shock’ increases.

If a particular fee is not adjusted in the budget process, to the extent feasible and/or appropriate, it should be increased biennially by a CPI factor to keep pace with inflation. Beginning in FY2014/15 the City will use the State of California Department of Industrial Relations Consumer Price Index (CPI) which is the same index used by the County As sessor to adjust the annual property tax roll for inflation.

Biennially, the Finance Department shall determine the percentage change in this index and apply the increase or dec rease to the master fee schedule, rounding up to the nearest whole dollar. Certain fees are exempt from an index adjustment, such as fees set by the State of California, percentage-based fees or those that have been identified as inappropriate for indexed fee increases (e.g., feasibility or fees that are based on market for services). Exempt fees are noted in the master fee sch edule. Council may consider fee issues outside of the annual budget process on a case-by-case basis.

The City should conduct a comprehensive cost of service analysis every five to seven years to ensure fees and charges are set appropriately. Generally, fees may be adjusted based on supplemental analysis whenever there have been significant changes in the method, level or cost of service delivery. For example, changes in processes and technology change the staff time required to provide services to the public. A cost-of-service study will identify and quantify these changes.

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3. Proposition 26

Proposition 26, the “Stop Hidden Taxes Init iative,” was passed by the voters on November 2, 2010, to amend Article XIII C of the State Constitution. According to the ballot measure, the int ent of the measure is to ensure the effectiveness of Propositions 13 and 218 by prov iding a definition of a “t ax” for state and local purposes “so that neither the Legislature nor local governments can circumvent these restrictions on increasing taxes by simply defining new or expanded taxes as ‘fees.” Accordingly, under Proposition 26 a tax has been very broadly defined.

Tax Defined:
“Tax” now means “any levy, charge, or exaction of any kind imposed by a local government, except for the following seven categories of charges:

Exception 1 – Benefit Conferred or Privilege Granted
A charge imposed for a specific benefit conferred or privilege granted directly to the payor that is not provided to those not charged, and which does not exceed the reasonable costs to the local government of conferring the benefit or granting the privilege.

Examples:
o Residential parking permit fees
o Professional licenses
o Business improvement assessments
Exception 2 – Government Service or Product
A charge imposed for a specific government service or product provided directly to the payor that is not provided to those not charged, and which does not exceed the reasonable costs to the local government of providing the service or product.

Examples:
o User fees for park and recreation programs
o Weed abatement fees
o Sidewalk curb repairs
Exception 3 – Licenses and Permits
A charge imposed for the reasonable regu latory costs to a local government for issuing licenses and permits , performing investigations, inspections, and audits, enforcing agricultural mark eting orders, and the admin istrative enforcement and adjudication thereof.

Examples:
o Building inspections
o Cardroom license
o Business licenses

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Exception 4 – Use of City property
A charge imposed for entrance to or use of local government property, or the purchase, rental, or lease of local government property.

Examples:
o City-owned parking lots
o Swimming pools
o Convention Center rentals
o Golf green fees
Exception 5 – Fines and Penalties
A fine, penalty, or other monetary charge imposed by the judicial branch of government or a local government as a result of a violation of law.

Examples:
o City Code fines and pena lties (e.g., 1.28.020)
o Parking fines
Exception 6 – Property Development Charges
A charge imposed as a condition of property development.

Example:
o Development impact fees
Exception 7 – Proposition 218 Fees
Assessments and property related fees imposed in accordance with the provisions of Proposition 218, Article XIII D.

Examples:
o Utility fees for water, sewe r, drainage, and solid waste o Street lighting assessments
Burden of Proof:

The paragraph following the seven enumerated exceptions states:
“The local government bears the burden of proving by a preponderance of the evidence [1] that a levy, charge, or other exaction is not a tax, [2] that the amount is no more than necessary to cover the reasonable costs of the government activity, and [3] that the manner in which those costs are allocated to a payor bears a fair or reasonable relationship to the payor’s burdens on, or benefits received from, the governmental activity.” The latter two requ irements only apply to the first three exceptions.

Thus, with the burden of proof now shifted to the City, that requires each department to take into consideration how it aims to prove that a proposed fee or fee increase is not a tax. The following analytical framework can assist in this regard.

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Burden of Proof: A 3-step Analysis

1. The City must make a threshol d determination whether one of the exceptions applies.
o If none apply, it is a tax subject to voter approval.

2. If Exceptions 1, 2, or 3 apply, the City must also show that the fee revenue will not exceed the reasonable costs of providing the related governmental activity (at the aggregate level).

3. Finally, the City must show that the costs are fairly allocated to the individual payors.

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General/Measure U (G/MU) Fund Economic Uncertainty
Reserve (EUR) Policy

Scope: CITYWIDE

Administrative Entity
Department of Finance
(916) 808-5845
[email protected]

Table of Contents

1. Purpose

2. Background

3. Policy

3.1 Minimum and Target Reserve Levels

3.2 Methods to Achieve Funding Levels

3.3 Criteria for Expenditure of Reserve Funds

3.4 Timeline for Replenishment of the EUR

Related Regulatory References
April 26, 2016 Council Motion 2016-0122
June 11, 2019 Resolution 2019-0248

Effective Date: July 1, 2019

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General/Measure U (G/MU) Fund Economic Uncertainty
Reserve (EUR) Policy

1. PURPOSE

To establish the targeted level of G/MU Fund operating reserves, a basic component of a financially strong city . Adequate reserves help sustain City operations when adverse or unexpected circ umstances affect the City, providing resources to minimize service disrupti on in the event of temporary revenue shortfalls or unpredicted one-time expenditu res. This policy establishes the amounts the City will strive to maintain in its Economic Uncertainty Reserve (EUR) and the conditions under which the reserve may be used.

2. BACKGROUND

Financial reserves strengthen the City’s financial status and provide valuable resources for unexpected events. Every fund of the City represents a stand-alone financial set of accounts and has its own operating characteristics, financial capabilities, and constraints. The level of reserves needed should be based on the financial and operating characteristics of each fund. In June 2011, the City Council adopted a goal of establishi ng a General Fund EUR equivalent to 10% of annual General Fund revenues.

According to the Government Finance Officers Association (GFOA), it is essential that governments maintain adequate levels of fund balance to mitigate current and future risks (e.g., revenue shortfalls and unanticipated expenditures) in order to protect taxpayers and employees from unexpected changes in financial conditions.

GFOA recommends, at a minimum, that general-purpose governments, regardless of size, maintain an unrestricted budgetary fund balance in their General Fund of no less than two months of regular gener al fund operating re venues or regular general fund operating expenditures (http ://www.gfoa.org/appropriate-level- unrestricted-fund-balance-general-fund).

This policy establishe s 10% of annual G/MU Fund budgeted revenues as the minimum level of funding in the City’s EUR and establishes two months of operating expenditures as a target reserve level. The policy also outlines the methods the City will utilize to achieve the target reserve level, defines the conditions under which these funds can be used and describes how the City’s expenditure and/or revenue levels will be adjusted to match any new economic realities that are causing the use of fund balance reserves as a financing bridge.

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3. POLICY

3.1 Minimum and Target Reserve Levels

The City will maintain an EUR at a mi nimum of 10% of budgeted G/MU Fund revenues. The City will seek to achieve and maintain a G/MU Fund EUR equal to two months of regular ongoing G/MU Fund ex penditures, including transfers (i.e., 17% of G/MU Fund expenditures).

The EUR shall be reported as a commitmen t of fund balance in the G/MU Fund for external financial reporting. Appropriations from the EUR may only be made by a vote of the City Council to meet a critical, unpredictable financial need.

3.2 Methods to Achieve Funding Levels

The annual budget will include a minimum fund balance of 0.50% of total budgeted expenditures. If these resources are not required during the fiscal year this amount shall be transfe rred to the EUR. Additionally, unbudgeted one-time G/MU Fund revenues received in a fiscal year, which are not required to balance the budget as part of the mi dyear review or fiscal year -end close, shall be added to the EUR until the target reserve level is met.

During the budget process, st aff shall review the current and five-year projected reserves to ensure that they are appropriate given the economic and financial risk factors the City faces.

3.3 Criteria for Expenditu re of Reserve Funds
The EUR is intended to contend with significant short-term issues, inclusive of unexpected revenue shortfalls, higher than anticipated ex penditures, or declared emergencies.

It is the intent of the Council to limit use of the EUR to address unanticipated, non- recurring needs. Reserves shall not nor mally be applied to recurring annual operating expenditures. The EUR may, however, be used strategically to allow time for the City to restructure its operations in a deliberate manner (as might be required in an economic downturn), but such use will only take place in the context of a Council-adopted long-term plan.

3.3 Timeline for Replen ishment of the EUR

If the EUR is drawn down below the minimum level, a plan will be developed and implemented to replenish the reserve, generally from future surpluses.

Replenishing the EUR will be a priority us e of one-time resources. Generally, the City should seek to replenish the EUR to the minimum reserve level within one to three years.

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Interfund Loans

Scope: CITYWIDE

Administrative Entity
Department of Finance
(916) 808-5845
[email protected]

Table of Contents

1. Purpose

2. Background

3. Policy

3.1 Long-term Loans

3.2 Short-term Loans

3.3 Prohibited Uses

Related Regulatory References
Council Motion 2015-0141

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Interfund Loans Policy

1. PURPOSE
The City’s Interfund Loan Po licy documents the methods used by the City to demonstrate prudent financial management over interfund loans. The policy:
 Requires City Council approval of in terfund loans, except for short-term working capital loans,
 Permits short-term interfund loans fo r working capital to cover Council- approved reimbursable grants and projects and other temporary timing differences in cash flows, and
 Prohibits interfund loans from being used to solve ongoing structural budget issues or hindering the accomplishment of any function or project for which the lending fund was established.

2. BACKGROUND
Interfund loans are the lending of cash from one City fund to another for a specific purpose and with a requirement for repayment. The practice of interfund loans is a recognized and necessary aspect of municipal finance. Such loans are typically short-term in nature and constitute the allo cation of resources between individual funds for working capital purposes.

3. POLICY

3.1 Long-term Loans
Interfund loans, other than short-term working capital loans, must be approved by the City Council. Council approval will include the following terms of the loan:
 Purpose of Interfund Loan
 Identification of the source fund
o Availability of unrestrict ed funds in the source fund o Review of multi-year plans for use of source fund cash o Analysis of legal or contractual restrictions
 Repayment of Interfund Loan
o Repayment must have a payment source and funding stream o Specific repayment schedule
o Interest imposed at a rate equal to at least investment earnings if loan did not occur
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 Other Considerations
o Feasibility of repayment
o Internal controls to monitor repayment

3.2 Short-term Loans
Short-term interfund loans for working capital to provide cash for Council- approved reimbursable grants and proj ects, are permitted. Short-term working capital loans are also permitted for temporary timing differences in cash flows when expenditure s are incurred before revenue is collected. The source funds for working capital interfund loans are the Risk Fund and the General Fund.

3.3 Prohibited Uses
 Interfund loans will not be used to solve ongoing structural budget issues.
 Interfund loans will not hinder the a ccomplishment of any function or project for which the lending fund was established.

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Investment Policy

Scope: CITYWIDE

Administrative Entity
Office of the City Treasurer
(916) 808-5168
[email protected]

Regulatory References
Council Resolution 2020-0236

Effective Date: July 28, 2020

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Investment Policy
The purpose of this document is to set fort h the investment and o perational policies for the management of the public funds of the City of Sacramento. These policies are designed to ensure the prudent management of public funds under management by the Sacramento City Treasurer.

Although the Sacramento City Charter generally provides the City Treasurer with the authority to deposit and invest funds in the City Treasury, undertaking of the investment activities by the City Treasurer is subject to the annual delegation of investment authority from the City Council as the body being primarily responsible for the investment of City funds. Accordingly, these policies are app licable to the managem ent of City treasury funds as that task may be delegated to the City Treasurer.

A copy of this policy statement will be provided to all investment brokers and dealers and others in related fields doing business with the City of Sacramento, and will be provided to other interested parties on request. In addition, this policy statement will be posted to the City Treasurer’s page of the City’s internet website.

An entity retained to provide investment-related services to the City of Sacramento shall not render services unless and until it confi rms, in writing, that it has received and reviewed this policy statement, and is prepared to implement its terms, as applicable to the services to be provided by the entity.

I. Governing Authority; Scope
Section 73 of the Sacrament o City Charter vests the City Treasurer with authority to deposit and invest funds of the City treasury, subject to the annual delegation of investment authority from the City Council to the City Treasurer pursuant to Government Code section 53607. These policies shall apply to the City Treasurer’s investment of City treasury funds.

The City Treasurer investment program for all treasury funds shall be operated in conformance with applicable federal, state, and other legal requ irements. This policy statement is intended to conform to Gove rnment Code sections 53600, et seq, and interpretation of these policies shall be consistent with those statutes.

II. Objectives
A. Primary Objectives
The primary objectives of investment activities, in order of priority, are safety, liquidity, and yield:

1. Safety
Safety of principal is the foremost objecti ve of the investment program. Investments shall be undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio. The objective is to mitigat e credit risk and intere st rate risk. Credit Risk. Credit risk is the risk of loss due to the failure of the security issuer or backer.

The City will minimize credit risk by:

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(a) Credit Risk. Credit risk is the risk of loss due to the failure of the security issuer or backer.

The City minimize credit risk by:
i. Limiting investments to the types of securities listed in Section VI of this Investment Policy
ii. Re-qualifying the financial in stitutions, broker/dealers, intermediaries, and advisers with wh ich the City will do business in accordance with Section IV.
iii. Diversifying the investment portfolio so that the impact of potential losses from any one type of security or from any one individual issuer will be minimized.
(b) Interest Rate Risk. Interest rate risk is the risk that the market value of securities in the portfolio will fall due to changes in market interest rates. The City will minimize interest rate risk by:
i. Structuring the investm ent portfolio so that securities mature to meet cash requirements for ongoing operations, thereby avoiding the need to sell securities on the open market prior to maturity ii. Investing operating funds primarily in shorter-term securities, money market mutual funds, the Local Agency Investment Fund (“LAIF”) managed by the State of California, or similar investment pools and limiting the average maturity of the portfolio in accordance with this policy.

2. Liquidity
The investment portfolio shall remain su fficiently liquid to meet all operating requirements that may be reasonably anticipated. This is accomplished by structuring the portfolio so that securities mature concurrent with cash needs to meet anticipated demands (static liquidity). Furthermore, si nce all possible cash demands cannot be anticipated, the portfolio should consist largel y of securities with active secondary or resale markets (dynamic liquidity). Alternat ively, a portion of the portfolio may be placed in money market mutual funds or LAIF which offer same day liquidity for short- term funds.

The staff of the City Treasurer’s Office shall (i) monitor the City’s budget formation and approval process and (ii) actively engage wit h City staff to assess and manage cash flow needs of the City.

3. Yield
The investment portfolio shall be designed with the objective of attaining a market rate of return throughout budgetary and econom ic cycles, taking into account the investment risk constraints and liquidity needs. Return on investment is of secondary importance compared to the safety and liquidity objectives described above. The core of investments is limited to relatively low risk securities in anticipation of earning a fair return relative to the low level of risk being assumed. 419
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Securities shall generally be held until maturity with the following exceptions:
(a) A security with declining value may be sold early to minimize loss of principal. (b) A security swap would improve the qualit y, yield, or target duration in the portfolio.
(c) Liquidity needs of t he portfolio require that the security be sold. (d) Where the sale of the security to r ealize capital, gains is advisable in the judgment of the investment officers.

B. Other Objectives

1. Pooling of Funds
Except for cash in certain restricted and s pecial funds, the City will consolidate cash and reserve balances from all funds to maximize investment earnings and to increase efficiencies with regard to investment pr icing, safekeeping and administration.

Investment income will be allocated to the various funds proportionately based on their respective participation and in accordan ce with generally accepted accounting principles. The pooling of funds shall hav e no effect on the legal character of the pooled funds, i.e. funds whose use is restri cted by law shall remain restricted and cannot be used as part of the City’s general fund.

2. Local Considerations
Where possible, as a secondary objective, funds may be invested for the betterment of the local economy. The Cit y Treasurer may accept a pr oposal from an eligible institution that provides for a reduced rate of interest pr ovided that such institution documents the use of deposited funds for local community development projects.  An eligible local community institut ion is defined as be ing headquartered in counties in and around Sacramento, incl uding but not limited to Placer, El Dorado, Sutter, and Yolo.
 To be recognized as an eligible local community institution the entity must have had a 5 star “Superior” Rating from either Bauer Financial or IDC Financial Publishing for the past 4 consecutive quarters. Eligible institutions must submit their quarterly ratings to the City Treasurer’s office and maintain their 5-star rating continuously. If an eligible local community institution drops below the required 5-star rating, they will have 1 quarter to cure the deficiency. If in the following quarter the institution does not re-achieve a 5- star rating with the same independent rating company, the City may withdraw funds allocated to that institution.
 Institutions who receive deposits from the City as part of a local community investment not eligible for FDIC insu rance must be secured by collateral of 110% as described in California Go vernment Code Section 53651 and 53652.

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 Institutions who receive deposits from the City as part of a local community investment must commit to invest 50% of the deposits in the local community, within the City of Sacramento City limits.
 Institutions must provi de a detailed semi-annual report to the City Treasurer’s Office that shows evidence that the institution is meeting the 50% local community investment mandate on the City’s deposits. If an institution cannot provide evidence that it has met the 50% local community investment criteria, the City may withdraw its deposits from the institution.  As a matter of prudence, the amount the City Treasurer may invest in eligible local community institutions will be limit ed to 3.5% of the institution's total assets, as determined by the quarterly independent financial reports. If, during the course of an inve stment with an eligible lo cal institution, the City exceeds the maximum 3.5% deposit leve l, the City may withdraw any funds in excess of the limit to cure the deficiency.
 The city may place deposits with eligib le local community institutions up to a total of 10% of the total in the City’s portfolio. If this amount is exceeded the City may withdraw funds from any instit ution to reduce th e total community investment back below the maximum.

Although an eligible local community instit ution may meet all of the above stated criteria, it is not a guarant ee that the City will maintain deposits. The City Treasurer retains the right to make deposit and wit hdrawal decisions based on the Primary Objectives of the Investment Policy stated above.

3. Favored Investments
Investments are encouraged in entities that have demonstrated significant commitment and cooperation (a) with foreclosure prevention efforts, including, without limitation, temporary mora toriums on foreclosures, re negotiation of the principle mortgage balances to reflect current va lues, and other good faith negotiations with homeowners in regard to delinquent mortgages, and/or (b) in offering free or low-cost banking services to low- and moderate- income residents who are part of the traditionally “unbanked” or “under-banked” population. The City Treasurer may take into consideration the level of effort an entity expends in either the foreclosure relief or community banking areas, or both, when c onsidering competing investments. If the City Treasurer is satisfied with the record of an entity in regard to such efforts, then the Treasurer’s investment staff may invest in the securities of the entity, provided that the investment is otherwise consistent with the requirements of this Investment Policy statement.

III. Standards of Care
A. Prudence
In accordance with Government Code sect ion 53600.3, the stand ard of prudence to be used by investment officials shall be the "prudent person" standard and shall be applied in the context of managing an overall portfolio. Investment officers acting in accordance with written procedures dev eloped by the City Treasurer and this investment policy and exercising due di ligence shall be relieved of personal 421
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responsibility for an individual security's credit risk or market price changes, provided extraordinary deviations from expectations are reported by subo rdinate investment officers to the City Treasurer in a prompt fashion and that the sale of securities is carried out in accordance with the terms of this policy.

Pursuant to the "prudent person" standard, investment officers shall act with care, skill, prudence, and diligence under the circumstances then prevailing, including, but not limited to, the general economic conditions and the anticipated needs of the agency, that a prudent person acting in a like capacity and familiarity with those matters would use in the conduct of funds of a like character and with like aims, to safeguard the principal and maintain the liquidity needs of the agency. Funds shall be managed not for speculation where the sole goal of a transaction is to increase principal balances, but for investment intended to earn a reas onable rate of return on invested funds, considering the probable safety of their c apital as well as the probable income to be derived. Despite that inve stment transactions are undertaken with care pursuant to the “prudent person” standard, it is recognized that invested funds are subject to the vagrancies of the markets beyond the control of the investment officers.

B. Ethics and Conflicts of Interest
Officers and employees involved in the investment process shall refrain from personal business activity that could conflict with the proper execution and management of the investment program, or that could impair their ability to make impartial decisions.

Employees and investment officials shall di sclose any material interests in financial institutions with which they conduct business. They shall further disclose any personal financial/investment positions that could be related to the performance of the investment portfolio. Employees and investment officers shall refrain from undertaking personal investment transacti ons with the same individual with whom business is conducted on behalf of the City.

Investment officers shall file State Fair Political Practices Commission’s Statement of Economic Interests and make the disclosures required by the City’s conflict of interest policies.

C. Delegation of Authority
Authority to manage the Cit y treasury investment progr am is granted to the City Treasurer pursuant to Sacramento City Charter section number 73, unless the Charter specifically indicates otherwise, subject to annual delegation of investment authority by the City Council pursuant to Government Code section 53607. Pursuant to the City Charter, the City Treasurer also is authorized to appoint deputies and employees, as prescribed by Council resolution, to implem ent the investment program. The City Treasurer and those employees appointed by the Treasurer to perform investment activities pursuant to these policies sh all be referred to herein collectively as “investment officers.”
Investment officers shall act in accordance with established wr itten procedures and internal controls for the oper ation of the investment pr ogram consistent with this investment policy (“Investment Procedures Manual”). Procedures should include references to: safekeeping, delivery vs. payment, investment accounting, repurchase agreements, wire transfer agr eements, and collateral/depos itory agreements. No 422
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person may engage in an investment transaction except as provided under the terms of this policy and the procedures manual. The investment officers shall be responsible for all transactions undertaken and shall estab lish a system of controls to regulate their activities.

IV. Authorized Financial Institutions, Depositories, and Broker/Dealers A. Selection
Financial institutions and depos itories involved in implem enting the City Treasurer’s investment activities are selected on a competitive basis in order to obtain high quality services by reliable, reputable and stable ent ities. The competit ive process may be formal or informal, as determined by the City Treasurer in his or her discretion, with the objective of obtaining the quality of services necessary to serve the best interests of the City and relevant stakeholders, with services performed at competitive fees and rates. Such processes may occur from ti me to time by the City Treasurer’s Office whether at the time the City Treasurer contracts for the ge neral banking services or otherwise. The firm or firms providing investment-related services may or may not be, at the discretion of the Cit y Treasurer, the same firm providing general banking services. Among the factors that the City Treasurer may consider in obtaining such services are (i) minimum qualifications pe rtaining to capacity, satisfaction of requirements to conduct required business, i.e. licenses, permits, registrations, certifications, etc.; (ii) capitalization; (iii) insurance and bonding; (iv) safekeeping and custodial experience; (v) status in good standing; (vi) ability and capacity of the firm to provide a full range of services as may be required by the City Treasurer; (vii) extent of the value added by an entity over the se rvices provided by firms then-providing investment-related services to the City Treasurer’s Office; and (viii) other attributes as may be determined by the City Treasurer from time to time. The City Treasurer may determine the number and nature of firms to be retained to provide investment-related services based upon the volume of existi ng and projected investment work. Those firms that are selected to execute transac tions on behalf of the City shall do so in a good faith manner and in the best interests of the City, and shall disclose to and advise the investment officers of material fa cts that bear upon the pricing of a given transaction order given by investment office rs. All financial inst itutions executing investment transactions shall satisfy the requirements of Government Code section 53601.5. All depositories shal l satisfy the institutional qualifications and security requirements described in Government Code sections 53648 et seq.

B. Performance Review
All financial institutions and depositories shall maintain the qualifications and attributes deemed appropriate by the City Treasurer, including, but not limited to those enumerated in subsection A above, and shall perform their duties in a satisfactory manner. The City Treasurer, at his or her discretion, shall conduct periodic performance reviews to ensure the institutions and depositories are providing services in the best interests of the City.

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V. Safekeeping and Custody
A. Delivery vs. Payment
All trades of marketable securities will be ex ecuted by delivery vs. payment (DVP) to ensure that securities are deposited in an eligible financia l institution prior to the release of funds.

B. Safekeeping
Securities will be held by an independent third-party cu stodian selected by the City Treasurer. The inventory and value of cash and securities held by the custodian will be reconciled on a daily basis. The custodial institution shall annually provide a copy of their most recent repor t on internal controls in accordance with Statement on Standards for Attestation Engagements No. 18, or SSAE 18.

C. Internal Controls, Investment Procedures Manual
The City Treasurer is responsible for establishing and maintaining an internal control structure designed to guide the activities of the investment officers to ensure that the assets of the City are protec ted from loss, theft or misu se. Details of the internal controls system shall be documented in the Investment Procedures Manual and shall be reviewed and updated annually, as needed. The internal control structure shall be designed to provide reasonable assurance that these objectives are met. The concept of reasonable assurance recognizes that (1) the cost of a contro l should not exceed the benefits likely to be deriv ed and (2) the valuation of costs and benefits requires estimates and judgments by management. The internal controls structure shall address the following points:

1. Prevention of collusion

2. Separation of transaction authority from accounting and recordkeeping

3. Custodial safekeeping

4. Avoidance of physical delivery securities

5. Clear delegation of authority to subordinate staff members

6. Written confirmation of transactions for investments and wire transfers

7. Development of a wire transfer agreem ent with the lead bank and third-party custodian
Accordingly, the City Treasurer shall establish a process for an annual independent review by an external auditor to assure co mpliance with policies and procedures or alternatively, compliance should be assured through t he City annual independent audit.

VI. Suitable and Authorized Investments
A. Investment Types
Allowable investments of f unds not required for the imm ediate use by the City are limited to those described in Government Code sections 16429.1 (Local Agency Investment Fund), 53601 (investment of su rplus), 53601.8 (certificates of deposit), 424
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53635 (purchase of commercial paper by pools) and 53638 (bank deposits), as such statutes may be amended or r enumbered from time to time. These allowable investments, and their permitted amounts and attributes, are set forth in a summary prepared and updated from time to time by the California Debt and Investment Advisory Commission (“CDIAC”) entitled, “Allowable Investment Instruments Per State Government Code, Applicable To All Local Agencies,” included CDIAC’s “Local Agency Investment Guidelines” publ ication that may be located at http://www.treasurer.ca.gov/cdiac/LAIG/guideline.pdf
B. Extended Maturities
The investment officers will observe the ma ximum maturity term of five years on various of the allowable inve stments. However, where a particular investment is found by the investment officers to be advantageous and consistent with these policies, but for a nominal exceedance of a 5-year maximum maturity caused by effect of the security’s issuance and maturi ty dates, or the settlement date of the transaction, or both, they ar e authorized to invest in t he following obligations with remaining maturities of five (5) years, plus not more than thirty (30) calendar days:

U.S. Treasury obligations, obligations of Ca lifornia or other stat es, California local agency obligations, U.S. Agency obligations and medium-term notes. The City Treasurer will provide notice to the City Co uncil of such investments within periodic investment reports made to the Council. See, Section VIII.A. Pursuant to Government Code section 53601, investment officers shall not make investments in instruments with maturities longer than five (5) years, plus thirty (30) calendar days, without prior approval of the City Council.

C. Securities Lending
The investment officers at their discretion may engage in securities lending activities pursuant to securities lending agreements (as defined in Government Code section 53601(j)(5)(D)) provided that the following are satisfied:

1. Securities lending transactions ar e to be governed by agreements entered into by the City Treasurer and the agent or agents the City Treasurer engages to perform such transactions provided that such agreements (a) comply with the requirements of Government Code section 53601(j), and
(b) require the payment of cash collateral equal to or greater than 102% of the market value of the loaned security at the time of the loan.

2. The securities lending agreements may allow for the use of cash collateral for the reinvestment in securities that
(a) comply with the requirements of Government Code section 53601(j)(3)(D), and
(b) are securities whose direct investment is authorized by Government Code section 53601 and these policies,
(c) provided that nothing herein s hall preclude the Cit y Treasurer from entering into securities lending agreements that reduces the scope of 425
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investments made with cash collateral to something less than that allowed under subsections (a) and (b) above.

VII. Investment Parameters
A. Diversification
The City shall diversify its investment portfolio. To minimize risk of loss resulting from the over-concentration of assets in a specific maturity, issuer, or type of securities, all cash and cash equivalent assets in all Cit y funds shall be diversified by maturity, issuer, and class of security. Diversifica tion strategies shall be determined and revised on an ongoing basis by the investment officers for all funds covered by these investment policies. In establishing s pecific diversification strategies, these investment policies shall apply. The investment officers shall emphasize that portfolio maturities will be staggered to avoid undue concentration of assets in a specific maturity sector. Maturities selected s hall provide for stability of income and reasonable liquidity.

B. Cash Management Funds

1. Liquidity shall be assured through practices ensuring that the payroll dates and dates of large disbursements are covered through maturing investments or marketable U.S. Treasury bills.

2. Positions in securities having potent ial default risk shall be limited in size pursuant to the maximum limits set forth in Government Code section 53601.

See Attachment A. Such securities include the following: Commercial paper; negotiable certificates of deposit, and Banker’s Acceptances.

3. Risks of market price volatility shall be controlled through maturity diversification.

4. Liquidity risk: Because of inherent diffi culties in accurately forecasting cash flow requirements, a portion of the portfolio should be continuously invested in readily available funds such as LAIF, money market funds, overnight repurchase agreements, and/or marketable securities that can be sold to raise cash in one day’s notice, to ens ure that appropriate liquidity is maintained to meet ongoing obligations.

C. Competitive Bids
The investment officers shall obtain compet itive bids from at least two brokers or financial institutions on all purchases and sales of investment instruments executed on the secondary market for consideration in excess of $15 million per purchase transaction.

VIII. Reporting
A. Investment Reports
The City Treasurer shall present to the City Council, the City Manager and the City’s internal auditor monthly investment reports that include the transactions as required by Government Code section 53607.

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B. Marking to Market
For purposes of preparation of the invest ment reports, the market value of the portfolio shall be calculated. In defining market value, considerations should be given to the GASB Statement 31 pronouncement.

C. Performance Standards
The investment portfolio will be managed in accordance with the parameters specified within established against which portfolio per formance shall be compared on a regular basis. The benchmarks shall be refl ective of the actual securities being purchased and risks undertaken.

IX. Policy Considerations
A. Exemption
Any investment currently held that does not meet the guidelines of this policy shall be exempted from the requirements of this policy, provided that the City Treasurer may take steps he or she deems appropriate to address non-compliant investments in the best interest of the City and pool parti cipants. At maturity or liquidation, such monies shall be reinvested only as provided by this policy.

B. Amendments
This policy shall be reviewed annually by the investment officers. Any change must be approved by the City Treasurer, followed by review and consideration by the City Council pursuant to Section X of these policies.

X. City Council Consideration of Investment Policy
This policy shall be reviewed and considered by the City Council on an annual basis pursuant to Government Code section 53646(a)(2).

XI. Miscellaneous
A. Statutory References
All statutory references cited in these policies shall refer to the statute as it may be amended or renumbered from time to time.

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Other Post-Employment Benefits (OPEB)

Scope: CITYWIDE

Administrative Entity
Department of Finance
(916) 808-5845
[email protected]

Table of Contents
Purpose
Background
Policy

Effective: February 16, 2016

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Other Post-Employment Benefits (OPEB) Policy

1. PURPOSE

In order to assure that the City’s Other Post-Employment Benefits (OPEB) program is financially sustainable, the program should accumulate adequate resources in a systematic and disciplined manner over the active service life of benefitting employees. The City’s OPEB Funding Poli cy documents the method the City will use to determine its actuarially determined contributions to fund the long-term cost of benefits to City employees and retirees. The policy also:

 Demonstrates prudent financial management practices;
 Promotes long-term and strategic thinking;
 Provides guidance in making annual budget decisions;
 Reassures bond rating agencies; and
 Demonstrates to employees and the public how OPEB will be funded to ensure adequate funding for negotiated benefits.

2. BACKGROUND

The City provides OPEB benefits to active employees hired bef ore specific dates based on negotiated labor agreements and the unrepresented resolution. The City’s OPEB benefits consist of a cash contribut ion benefit for retiree medical and dental benefits and subsidized premiums resulting from blending retirees and active employees in the same risk pool. For police and miscellaneous employees, the cash benefit amount is $300 per month for retirees only and $365 per month for retirees with dependents. Police em ployees hired after September 3, 2013, and miscellaneous employees hired after June 30, 2012, are not e ligible for OPEB benefits. For fire employees hired before January 14, 2015, the cash benefit amount is the total of the lowest cost $25 co- pay health plan premium for one plus an additional 5.28 percent of that cost; the lowest cost PPO dental plan for one; and $25.

Fire employees hired on or after January 14, 2015, are eligible for a cash benefit amount up to $774 monthly from the date of retirement until the retiree reaches Medicare eligibility age, and up to $387 m onthly from the date the retiree reaches Medicare eligibility. Fire employees pay $45 per month, with a City match of $45 per month, deposited to a separate trust fund to pay for the benefit.

The City’s OPEB cash benefit is prorated based on years of service – 50 percent for employees with ten to fifteen years of service, 75 percent for employees with fifteen to twenty years of service and 100 perc ent for employees with twenty years of service or more.

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Currently, the City has $363 million in unde rfunded long-term liabilities associated with retiree medical benefits from all funding sources, $309 million attributable to the General Fund. While the benef it was historically funde d on a pay-as-you-go (pay- go) basis, paying only the actual cost of the benefit for retirees in the current fiscal year, financial accounting standards require the City to account for the benefit as if it were actuarially funded. If the City does not replace the current plan of pay-go combined with minimal contributions to th e City’s relatively new OPEB trust fund, the City’s pay-go obligation will continue to grow, consum ing resources that would otherwise pay for vital programs and services.

Consistent with best practices, in January 2013 Council authorized the establishment of an irrevocable trust with an initial General Fund investment of $2 million. Another $2 million was contributed to the trust in FY2013/14. The FY2014/15 and FY2015/16 approved budgets each included a $1 million contribution to the trust, bringing the total funding for the trust to $6 million. The approved FY2014/15 and FY2015/16 Budget Resoluti ons also included authority to direct available budgetary resources in the pension budget accounts at the end of the fiscal year to the OPEB Trust.

3. POLICY

3.1 OPEB Actuarially Determined Contribution (ADC)

The City will engage an OPEB actuary to determine the City’s ADC based on biennial actuarial valuations. The ADC will include the normal cost for current service and amortization of the unfunded liability. The normal cost 1 will be
calculated using the entry age no rmal cost method using appropriate economic and non-economic assumptions approved by the City.

The City will review the actuarial valuations to validate the completeness and accuracy of the employee census data and the reasonableness of the actuarial assumptions. Actuarial valuat ions involve estimates and assumptions about
the probability of occurr ence of events far into the future. Actuarially determined amounts are subjec t to continual revision as actual results are compared to past expectations and new estimates are made about the future.

3.2 Funding the ADC
The City will continue to appropriate in the annual budget for contributions to the OPEB Trust and the pay-go costs of OPEB for current retirees, as well as use one-time savings in pension contributions to make additional contributions to the OPEB Trust.

1 Normal Cost – the current year cost of the program to provide the benefit for current employees in the future. 431
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The City will fully fund the ADC within 10 years, or by Fiscal Year 2025-26, by reducing the gap between its current OPEB funding and the ADC with a combination of City contributions , employee contributions, and OPEB plan changes.

The City will achieve “full funding” of its OPEB plan within 30 years, or by Fiscal Year 2045-46, with a 20-year amortization of the unfunded liability after the 10- year ramp-up period. Full funding of the OPEB plan is defined as funding 100 percent of the accrued liability on an actuarial basis.

3.3 Transparency and Reporting
Funding of the City’s OPEB should be transparent to all parties including City employees, retirees, recognized employee organizations, the City Council and Sacramento residents. In order to achieve this transparency, the following information shall be available:
a. Copies of the biennial actuarial valuations for the City’s OPEB plan shall be made available to the City Council.
b. The City’s Comprehensive Annual Financial Report shall be published on its website. This report includes information on the City’s OPEB plan, contributions to the OPEB Trust, and the funded status of the plan. c. The City’s annual operating budget shall include appropriations for contributions to the OPEB Trust and pay-go costs.

3.4 Review of Funding Policy
Funding OPEB requires a long-term plan. The City will review this policy at a minimum biennially, coincident with preparation of the actuarial valuations, to determine if changes to this policy are necessary to ensure adequate resources are being accumulated to fund OPEB benefits. Pol

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Pension Funding

Scope: CITYWIDE

Administrative Entity
Department of Finance
(916) 808-5845
[email protected]

Table of Contents

1. Purpose

2. Background

3. Policy

3.1 CalPERS ADC

3.2 SCERS ADC

3.3 Transparency and Reporting

3.4 Review of Funding Policy

Related Regulatory References
Council Motion 2015-0095 (May 5, 2015)
CalPERS
SCERS

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Pension Funding Policy

1. PURPOSE

The City’s Pension Funding Policy docum ents the method the City will use to determine its actuarially determined contri butions to fund the long-term cost of benefits to the plan participants and annuitants. The policy also:

 Provides guidance in making annual budget decisions;  Demonstrates prudent fi nancial management practices;  Reassures bond rating agencies; and
 Shows employees and the publ ic how pensions will be funded.

2. BACKGROUND

The City provides defined benefit retirement benefits through the California Public Employees’ Retirement System (CalPERS) and the Sacramento City Employees’ Retirement System (SCERS ). CalPERS is a multiple-employer public employee defined benefit pension plan. SCERS is a single-employer defined benefit pension plan.

All full-time and certain part-time City employees hired after January 28, 1977 and City safety employees, regar dless of date of hire, are eligible to participate in CalPERS. CalPERS provides retirement and disability benefits, annual cost of living adjustments and death benefits to plan members and their beneficiaries. CalPERS acts as a common investment and adminis trative agent for participating public entities within the State of California. Benefit provisions and all other requirements are established by state statute and City ordinance.

All full-time, non-safety employees hired before January 29, 1977, were eligible to participate in SCERS. SCERS provides retirement and disability benefits, annual cost of living adjustments and death benefits to plan members and beneficiaries. Benefit provisions and all other requirements are established by the City Charter.

The financial objective of a defined benefit pension plan is to fund the long-term cost of benefits provided to the plan participants. In order to assure that the plan is financially sustainable, the plan should accumulate adequate resources in a systematic and disciplined manner over the active service life of benefitting employees. This funding policy outlines the method the City will utilize to determine its actuarially determined contributions to fund the l ong-term cost of benefits to the plan participants and annuitants.

Pension Funding: A Gui de for Elected Officials, issued by eleven national groups including the U.S. Conference of Mayors, the International City/County Management Association, and the Government Finance Officers Association, established the following five general policy objectives for a pension funding policy:
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1. Actuarially Determined Contributions. A pension funding plan should be based upon an actuarially determined contribution (ADC) that incorporates both the cost of benefits in the current year and the amortization of the plan’s unfunded actuarial accrued liability.

2. Funding Discipline. A commitment to make timely, actuarially determined contributions to the retirement system is needed to ensure that sufficient assets are available for all current and future retirees.

3. Intergenerational equity. Annual contributions should be reasonably related to the expected and actual cost of each y ear of service so that the cost of employee benefits is paid by the generat ion of taxpayers who receives services from those employees.

4. Contributions as a stable percentage of payroll . Contributions should be managed so that employer costs remain consistent as a percentage of payroll over time.

5. Accountability and transparency. Clear reporting of pension funding should include an assessment of whether, how, and when the plan sponsor will ensure sufficient assets are available for all current and future retirees.

3. POLICY

3.1 CalPERS ADC

CalPERS actuaries will determine the City’s ADC to CalPERS based on annual actuarial valuations. The ADC will include the normal cost for current service and amortization of any under-funded amount. The normal cost will be calculated using the entry age normal cost method using economic and non- economic assumptions approved by the CalPERS Board of Administration.

The City will review the CalPERS annual actuarial valuations to validate the completeness and accuracy of the member census data and the reasonableness of the actuarial assumptions.

3.2 SCERS ADC
The City will determine its ADC to SCERS using the following principles:

a. The ADC will be calculated by an enrolled actuary and will include the normal cost for current service and amortization to collect any under- funded amount.
b. The normal cost will be calculated using the entry age normal cost method using the following assumptions:

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i. Economic assumptions such as the investment rate of return and average salary increase will be reviewed with the actuary to confirm reflection of the best anticipated experience.
ii. Non-economic assumptions, such as rates of separation, disability, retirement, mortality, etc. shall be determined by City management in consultation with the actuary to reflect current experience. c. The un-funded actuarial accrued liability, or the difference between the accrued liability and actuarial value of assets, will be amortized over a declining number of years given the closed status of the plan. d. The actuarial value of assets will be determined using a 3-year smoothed market value to minimize volatility of the City’s ADC. e. The City’s ADC to SCERS will be stated in an annual contribution amount, rather than as a percentage of pay, given the closed status of the plan.

3.3 Transparency and Reporting
Funding of the City’s pension plans should be transparent to vested parties including plan participants, annuitants, the SCERS Administrative, Investment, and Fiscal Management (AIFM) Board, the City Council and Sacramento residents. In order to achieve this transparency, the following information shall be available:
a. Copies of the annual actuarial valuations for the City’s CalPERS plans shall be made available to the City Council.
b. A copy of the annual actuarial va luation for SCERS shall be made available to the City Council and the SCERS AIFM Board. c. The City’s Comprehensive Annual Financial Report shall be published on its website. This report includes information on the City’s annual contributions to the pension systems and their funded status. d. The City’s annual operating bud get shall include the City’s contributions to SCERS and CalPERS.

3.4 Review of Funding Policy
Funding a defined benefit pension plan requires a long-term horizon. As such, the City will review this policy at least every five years to determine if changes to this policy are needed to ensur e adequate resources are being accumulated.

)
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Risk Management Funding and Reserve Policy

Scope: CITYWIDE

Administrative Entity
Department of Finance
(916) 808-5845
[email protected]

Table of Contents

1. Purpose

2. Background

3. Policy

Related Regulatory References
Motion: 2015-0094 (May 15, 2015)

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Risk Management Funding and Reserve Policy

1. PURPOSE

The City’s Risk Management Funding Po licy documents the City’s approach to providing adequate financial re sources to fund the City’s General and Auto Liability and Workers Compensation Programs and es tablishing and maintaining adequate reserves in the Risk Management Internal Service Fund.

2. BACKGROUND

The City has been self-insured for worker s' compensation and for general and auto liability since 1971 and 1976, respectively. The General and Auto Liability and Workers Compensation Programs charge City Departments and funds for the costs of providing for claims, as well as for the cost of administering the claims.

3. POLICY

(a) In order to methodically and consis tently measure t he City’s projected claims, the City will contract with a professional outside actuary to prepare annual actuarial valuation reports for both categorie s of claims. Program funding will be based on the annual actuarial valuation reports. (b) The City’s funding policy will provi de program funding at the 80 percent confidence level, including recognition of anticipated investment income.

Confidence level is used by actuaries to determine the realistic possibilities that a given funding rate will be sufficient to cover all claims that might be incurred in any one program year. An 80 percent confidence level indicates that the funding rate should be adequate eight out of 10 years. (c) The City shall maintain a Risk Managem ent Reserve dedicated to mitigation of the risk of loss arising from potential claims and lawsuits against the City for general and auto liability as well as workers’ compensation claims. The Risk Management Reserve shall be funded at the following levels:

General and Auto Liability – In addition to annual funding of projected claims at the 80 percent confidence level, the City shall maintain a reserve equal to two Self-Insured Retention allotments.

Workers’ Compensation – In addition to annual funding of projected claims at the 80 percent confidence level, the City shall maintain a reserve equal to two SIR allotments.

If the SIR amount changes in future years, the two SI R allotments will continue to be the reserve requirement for both programs.

If either program maintains a bal ance above the minimum funding and reserve requirement, the excess reserves will be used to subsidize City 438
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contributions over a 1- 5 year period depending upon the amount of the excess and the City’s economic condition.

If either program has excess claims requiring additional contributions to the fund, the City will increase contributions over a 1-3 year period depending on the amount of the shortfall and the Cit y’s economic condition to get to the minimum funding and reserve requirement.

If one program has excess reserves and the other program has a shortfall, transfers between programs may be implemented to reduce or eliminate the program shortfall.

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Sacramento City Employees’ Retirement System (SCERS)
Investment Policy

Scope: CITYWIDE

Administrative Entity
Office of the City Treasurer
(916) 808-5168
[email protected]

Table of Contents

1. Introduction

2. Investment Philosophy

3. Investment Goals and Objectives

4. General Investment Policies

5. Suitable and Authorized Investments

6. Authorized Financial Instituti ons, Depositories, Broker/Dealer

7. Safekeeping and Custody

8. Reporting

9. Policy Considerations

Regulatory References
Council Resolution 2020-0236

Effective Date: July 28, 2020

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Sacramento City Employees’ Retirement System (SCERS)
Investment Policy

1. INTRODUCTION

This Investment Policy encompasses the investment goals, objectives and policies of the Sacramento City Employees' Retirement System (“SCERS” or “System”). The purpose of the Investment Policy is to assist the Administration, Investment and Fiscal Management Board (“AIFM Board” or “Board”) and its Investment Managers1 to effectively supervise and monitor SCERS’ investment program.

Pursuant to Section 383 of the Sacramento Cit y Charter (“Charter”), the AIFM Board is charged with the exclusive responsibility of managing and investing the System’s funds. Also, pursuant to Section 383 of the Charter, the Board has adopted, and the Sacramento City Council has approved, this Investment Policy, which governs the in vestment activity undertaken by the Board.

This Investment Policy addresses the following issues:
 The investment goals of SCERS’ investment program; and

 The general investment policies for the management of funds of the System.

The Investment Policy is designed to provide suffi cient flexibility to capture investment opportunities as they may occur, while se tting forth reasonable parameters to ensure prudence and care in the execution of the investment program.

2. INVESTMENT PHILOSOPHY

The Board believes that its investment policies, in aggregate, are to be the most important determinants of its investment success. Compliance with investment policies should therefore be monitored rigorously. The Board also believes that performance of the total portfolio and individual asset classes, as well as the performance of any retained Investment Manager, should be monitored and compared to appropriate, predetermined performance benchmarks.

The Board believes that prudent management of risk is a central element of the investment function. Toward this end, the Board believes that diversification among asset classes will reduce risk and enhance returns of the overall investment portfolio in the long term.

1 “Investment Managers” are financial or investment advisers and consultants retained by the Board to assist in the management and investment of the System’s funds. 442
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The Board believes that market efficiency and opportunities vary among asset classes and may change over extended periods of time . Therefore, the B oard believes that SCERS’ portfolio management strategies should adapt over time to reflect the changing nature of capital markets.

AIFM BOARD’S MISSION STATEMENT

The Board’s primary mission in managing the System’s funds is described as follows:

 To ensure that sufficient funds will be available to provide participants and their beneficiaries with all benefits due as spec ified in SCERS’ retirement plan documents

 To give priority to the financial inte rests of participants and beneficiaries over all other financial interests;

 To comply with all applic able fiduciary standards; and,

 To reduce the cost of funding benefits for both the City of Sacramento, as the participating employer, and the individual participants of SCERS.

3. INVESTMENT GOALS AND OBJECTIVES

In accordance with Board’s Mission Statement, the overarching goal of SCERS’ investment program is to generate adequate long-term returns that, when combined with employer and employee contributions, will result in sufficient assets to pay the present and future obligations of SCERS.

The following objectives are intended to assist in achieving this goal:

 SCERS should earn, on a long-term av erage basis, a total real rate of return in excess of SCERS’ actuarial assumed rate of real return

 SCERS’ assets will be managed on a total return basis, which takes into account the considerable importance of the preservation of capital.

Additionally, SCERS follows the principle that different degrees of investment risk exist and each generally is rewarded with a varying degree of return.

 The Board will operate in an efficient manner that fulfills its fiduciary responsibility and contributes to the overall effectiveness of the System.

It is the purpose of the SCERS’ investment program to assure that sufficient financial assets are available to provide SCERS’ participants and their beneficiaries with all benefits due as specified in the System’s governing provisions set forth in the Charter. Therefore, the participants' and beneficiaries' financial interests shall take precedence over all other financial interests.
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To achieve these objectives, SCERS alloca tes its assets (asset allocation) with a strategic, long-term perspective of the capital markets.

4. GENERAL INVESTMENT POLICIES

FIDUCIARY DUTIES

The Board’s investment activity on behalf of SCERS is mandated by the Sacramento City Charter. Section 383 of the Charter establishes the broad requirement that all investments must be permissible by law for investment of trust funds pursuant to Section 16040 of the California Probate Code. Accordingly, the Board, in discharging its duties to the System, acts as a fiduciary governed by requirements imposed on trustees. In the context of the System, the Board is required to model and manage the Syst em’s investment program based on principals outlined under the prudent person standard.

Pursuant to the "prudent person" standard, the Board and its Investment Managers shall act with care, skill, prudence, and diligence under the circumstances then prevailing, including, but not limited to, the general economic conditions and the anticipated needs of the System, that a prudent person acting in a like capacity and familiarity with those matters would use in the conduct of funds of a like character and with like aims, to safeguard the principal and maintain the liqui dity needs of the System. Funds shall be managed not for speculation, but for investm ent intended to earn a reasonable rate of return on invested funds, considering the pro bable safety of their capital as well as the probable income or return to be derived. De spite that investment transactions are undertaken with care pursuant to the “prudent person” standard, it is recognized that invested funds are subject to the vagrancie s of the markets beyond the control of the investment officers.

The fiduciary duties of the Board shall be carried forward by retained Investment Managers. The policies expressed in this In vestment Policy shall be as applicable to and binding upon the Investment Managers as they are to the Board.

AUTHORITY TO INVEST AND DELEGATION THEREOF

Pursuant to Section 383 of the Charter, t he AIFM Board is char ged with the exclusive responsibility of managing and investing the System’s funds. The Board is authorized by Sections 382 and 383 of the Charter to engage the services of one or more financial or investment advisors and consultants to assist it in the management and investment of the System’s funds, collectively referenced herein as the “Investment Managers.” As such, the Board from time to time may select and retain professionals within the investment and financial field to implement the SCERS investment program. Once retained, such professionals must acknowledge in writing their fiduciary responsibility to the System and agree that SCERS’ investment objectives and policies as expressed in this Investment Policy will be followed. It is expected that such professionals will at all times conduct themselves as fiduciaries in the same manner as does the Board.

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PERFORMANCE MEASUREMENT

The performance of professionals retained to implement the SCERS investment program shall be reported and measured against, on an absolute basis, the actuarial assumed rate of return, and, on a relative basis, one or more market benchmarks customized as appropriate to the nature, type and extent of the investments held by the System pursuant to these policies. To the extent the Board retains Investment Managers to execute specific objectives (as opposed to broad investment objectives), such benchmarks shall be appropriate to the stated objectives.

The Board shall retain the services of a consultant to determine appropriate performance benchmarks and to report on the investment performance of the System’s funds against such benchmarks. Such reports shall be made not less than on a quarterly basis and shall cover varying time periods as directed by the Board, e.g. performance over the current fiscal year, the past 12-months, one or more past calendar or fiscal years, or since inception, as appropriate with the long-range investment goals of the System’s funds.

DIVERSIFICATION

The Board shall diversify holdings in the investment portfolio so that the impact of potential losses from any one type of security or from any one individual issuer will be minimized.

In addition, the diversity of the portfolio am ong various sectors of the marketplace will minimize the impact of potential losses from any one sector. Such sectors may be demarked by market capitalization of issuers (e.g. small, middle and large capitalization corporations), by location (e.g. domestic vs. foreign corporations), by industry, and by public or private issuers of debt.

LIQUIDITY REQUIREMENTS OF THE SYSTEM

SCERS’ funds shall be managed and invested in a manner to provide liquidity sufficient to pay the ongoing expenses of the System and the payment of benefits to retirees when due. To the extent feasib le, the Board shall raise funds to cover expenses and benefits in an orderly and efficient manner , while minimizing adverse effects on investment strategies implemented by the Board from the untimely forced liquidation of investments.

As part of the SCERS investment program, the liquidity needs of the System shall be addressed in accordance with the following practices:

(a) Setting aside cash generated from (i) the liquidation of securities to accomplish Board-approved asset allocations or other Board directive; (ii) the liquidation of securities in the normal course of managing the investment portfolios pursuant to this policy; and (iii) the maturity or redemption of securities as may o ccur from time to time within the investment portfolios; and (iv) the receipt of dividends and interest.

(b) Structuring the investment portfolio so that securities mature to meet 445
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cash requirements of the System , thereby avoiding disadvantageous sales of fixed income securities prior to maturity.

(c) Investing liquid funds required to pay current expenses and benefits in the City’s Pool A treasury pool to be managed in accordance with investment policies adopted by the City Council.

ASSET ALLOCATION AND RISK MANAGEMENT OF INVESTMENTS

Strategic Asset Allocation

The Board annually shall review and determine the allocation of investments to various broad asset classes. The asset allocation po licy shall be structured for not less than a one- year period. The asset allocation policy shall be developed with the assistance of the Investment Manager, and shall address the following considerations:

 Historical and anticipated capital mark et performance (returns and risks) of various asset classes;

 The expected correlation of retu rns among various asset classes;

 Inflation, interest rates, and other economic assumptions;

 The difference between the current and th e projected asset values of the Plan; and,

 The actuarial rate of return.

The allocation of investments to various as set classes shall be reviewed annually and reflected in duly adopted resolutions of the Board. The objective of the Board’s annual review of the overall asset allocation policy for the System’s funds is to provide a sound, fiduciary structure to the investment process. The asset allocation target exposures are established after thorough review and analysi s of the System’s fund's expected rates of return opportunities and the associated risk of attempting to achieve the targeted return. The asset allocation policy identifies the asset classes to be used and desi gnates the percentage allocation to each asset class in the System’s investment portfolio. If necessary to fulfill its fiduciary obligations to the System, the Board may revise the asset allocation policy at any time it determines that circumstances justify such revision.

As its primary risk management tool, the Board shall allocate the investment portfolio between broad asset classes, such as between fixed income assets (notes, bonds, other debt instruments, and secured real esta te mortgages) and equity assets (such as stocks)(“First Tier Allocations”). Within ea ch broad asset class, the Board may also provide allocations between investments withi n those broad classes of assets (“Second Tier Allocations”). An example of this is the allocation of equity investments amongst shares of foreign corporations, shares of large capitalization corporations and the selection of shares of corporations providing attractive dividend yields. 446
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The Board formulates the overall risk profile of the investment pool by considering the above factors and establishing the First Tier A llocations. However, at any point in time, the actual First Tier Allocations may vary from the Board-approved percentage allocations by plus or minus 5.0% without altering t he intended risk profile. In establishing any Second Tier Allocations, the Board, by resolution, may establish variances of allocations to allow the Board and Investment Managers gr eater flexibility in making advantageous investments that otherwise are consistent with the requirements of this Investment Policy.

The discretion to shift funds wit hin the limits of such variances in First and Second Tier Allocations may be exercised in order to take advantage of market dynamics, to preserve capital, to avoid liquidating investments at inopportune times, or for such other reason as to further the prudent investment of the System’s funds.

In the selection of specific investments, the Board and its Investment Managers shall adhere to the asset allocations and variances duly established by the Board, while adhering to the overriding prudent person standard.

Rebalancing of Portfolios

The target allocations and variances will guide the decision as to which asset class should receive contributions when available and how the investments are rebalanced from time to time. Rebalancing is an effective tool used to maintain the risk profile of the total fund and to potentially enhance returns. Risk is c ontrolled by calling cash to reduce portfolio values in over-allocated asset categories and providing cash to increase portfolio values to under- allocated asset categories to mainta in target asset allocation policy weights.

This rebalancing shall be performed periodi cally, as necessary, but not less than biannually, to redistribute assets to achieve the target allocations within any established variance.

5. SUITABLE AND AUTHORIZED INVESTMENTS

AUTHORIZED INVESTMENTS

Allowable investments of SCERS’ funds shall be consistent with the requirements of this Investment Policy and Sacramento City C harter Section 383. Specific allowable investment types are set forth below. As used in this Section V, exchange traded funds (“ETF’s”) may include (a) leveraged ETF’s that result in enhanced price movements over that generated by the underlying assets held by the ETF’s, (b) inverse ETF’s that incorporates a contrary or short position in the underlyi ng assets, and (c) ETF’s that combine both leveraged and inverse strategies.

INVESTMENT TYPES

Domestic Equity

Investments may include equity investment s provided the equity is a common or preferred stock of a domesti c corporation and sold on a public or registered stock exchange within the United Stat es. At the discretion of the Board and Investment 447
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Managers, investments may be made in mutual funds and exchange traded funds whose assets consist of such domestic equities.

International Equity

Investments may include equity investments provided the equity is a common or preferred stock of a foreign corporation provided (a) the resident country of the corporation has an operative financial exchange or over-the-counter market, a convertible currency, and a political, economic and investment structure which facilitates the availability of securities to foreign investors, and (b) the ownership of such shares are represented by American Depository Receipts (ADR) so ld on a public or registered stock exchange within the United States. At the discret ion of the Board and Investm ent Managers, investments in foreign corporations may be made in dollar-denominated mutual funds and exchange traded funds whose assets consist of such foreign equities.

Domestic Fixed Income

SCERS’ funds may be invested in debt securities, including convertible bonds, issued by solvent domestic corporations or by local, state or federal governments, political subdivisions, or public agencies, including, without limitation, the City of Sacramento and Sacramento Redevelopment Agency through the City of Sacramento Financing Authority.

At the discretion of the Board and Investm ent Managers, investment s in the debt of domestic corporations may be made in individual issues and dollar-denominated mutual funds and/or exchange traded funds whose assets consist of such domestic debt securities.

International Fixed Income

SCERS’ funds may be invested in investment grade foreign debt securities issued by a solvent foreign corporation or by foreign sovereignties. At the discretion of the Board and Investment Managers, investment s in the debt of foreign corporations may be made in individual issues and dollar- denominated mutual funds an d/or exchange traded funds whose assets consist of such foreign debt securities.

Commodities

SCERS’ funds may be invested in commodities , including, without limitation, precious metals, agricultural products, oil and natural gas. Such investments may be in the form of dollar-denominated exchange traded funds that track the pr ice changes of targeted commodities.

SECURITIES LENDING

The Board may engage in a securities lending program to provide the System with an opportunity to earn incremental income and offset administrative expenses. The program may be managed by the custodian (see Secti on VII.B), and/or a qualified third-party securities lending agent. The lending program should remain trans parent to the Board and should not impede the SCERS investment program.
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The securities lending program consists of two separate functions. The first function is the lending of SCERS’ eligible portfolio securities (domestic and international equities and bonds) to approved and qualified borrowers through an agent, subject to the terms and conditions specified in SCERS’ securities lending contract. Domestic loans must have a minimum initial collateralization level of 102% and international loans must have an initial collateralization level of at least 105%.

The second function is the reinvestment of cash proceeds generat ed by the lending of SCERS’ portfolio securities. This function is an investment management function, and as a result is governed by the same prudent pe rson rules employed by the Board and its Investment Manager. Accordingly, the investment of cash collateral shall be in securities permitted by the Board as satisfying the prudent person standard. Cash and non-cash collateral may be invested in commingled funds or in separately managed accounts.

OPTION STRATEGIES
Utilization of options is allo wed as a prudent way to take advantage of certain market dynamics in order to increase the overall returns of the investment portfolio without incurring undue risk, and/or to protect positions in a declining market. By Board Resolution 09-003, dated October 26, 2009, the Board has authorized the writing and selling of call options on existing security positions and the purchase of put options to protect existing security positions. Pursuant to Resolution 09-003, the following limitations are placed on the use of such authorized options: (1) Th e fair market value of secu rities underlying existing and proposed option contracts may not exceed 30 percent of the market value of the investment portfolio measured at the time each new option contract is evaluated, and (2) the time from the inception of an option position to its expiration date shall not exceed 90 days.

REAL ESTATE MORTGAGES

SCERS’ funds may be lent to owners of real property provided the Board is satisfied with the credit worthiness of the borrower, the attributes of the real property, the suitability of the loan-to-value ratio, the interest rate on the loan, the reliability of the source of debt service funds, among other factors bearing on the desirability of the loan. No loans shall be made unless it is secured by a first posit ion deed of trust, junior only to taxes and assessments entitled to priori ty by state statute, and s upported by appropriate title insurance.

6. AUTHORIZED FINANCIAL INSTITUT IONS, DEPOSITORIES, BROKER/DEALER

SELECTION

Financial institutions and depositories involved in implementing the Board’s investment activities are selected on a competitive basis in order to obtain high quality services by reliable, reputable and stable entities. T he competitive process may be formal or informal, as determined by the Board in its discretion, with the objective of obtaining the quality of services necessary to serve t he best interests of SCERS and its members, with services performed at competitive fees and rates.

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Among the factors that the Board may consider in obtaining such services are (i) minimum qualifications pertaining to capacity, satisfaction of re quirements to conduct required business, i.e. licenses, permits, registrations, certifications, etc.; (ii) capitalization; (iii) insurance and bonding; (iv) safekeeping and cu stodial experience; (v) status in good standing; (vi) ability and capacity of the firm to provide a full range of services as may be required by the Board; (vii) extent of the value added by an entity over the services provided by firms then-providing investment-related services to the Board; and (viii) other attributes as may be determined by the B oard from time to time. The Board may determine the number and nature of firms to be retained to provide investment-related services based upon the volume of existing and projected investment work. Those firms that are selected to execute transactions on behalf of the System shall do so in a good faith manner and in the best interests of the System, and shall disclose to and advise the Board of material facts that bear upon the pr icing of a given transaction order given by investment officers.

In lieu of conducting its own competitive proc ess for the selection of supporting financial institutions, the Board may utilize the custodians, banks, brokers, dealers and other financial institutions utilized by the City in the managem ent and investment of its funds. Such institutions must be duly selected and approved by the City Council. Prior to engaging any City-approved institution, the Board must be satisfied with the selection process used by the City.

PERFORMANCE REVIEW

All financial institutions and depositories shall maintain the qualifications and attributes deemed appropriate by the Board, including, but not limited to those enumerated in subsection A above, and shall perform their duties in a satisfactory manner. The Board, in its discretion, shall conduct periodic perfo rmance reviews to ensure the institutions and depositories are providing services in the best interests of the System.

7. SAFEKEEPING AND CUSTODY

DELIVERY VS. PAYMENT

All trades of marketable secu rities will be executed by de livery vs. payment (DVP) to ensure that securities are deposited in an eligible financial institution prior to the release of funds.

CUSTODY OF SYSTEM ASSETS

SCERS shall contract to utilize the services of a master custodian that shall transfer assets to and from the System’s funds as directed by the Board and/or the Investment Managers. Also, the custodian shall settle pur chases and sales of securities, collect income, and disperse funds for approved expendi tures or investments. Other services provided by the custodian include, but are not limited to, cash management, portfolio transition services, securities lending services, compliance monitoring services and information/accounting services. The inventory and value of cash and securities held by the custodian will be reconciled on a daily basis. The custodial institution shall annually provide a copy of their most recent report on internal controls in accordance with 450
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Statement on Standards of Attestation Engagements, No. 18 (SSAE No. 18).

INTERNAL CONTROLS

The Investment Managers shall establish and maintain an internal control structure designed to guide the activities of investment officers to ensure that the assets of the System are protected from loss, theft or misuse. The internal control structure shall be designed to provide reasonable assurance that these objectives are met. The concept of reasonable assurance recognizes that (1) the cost of a control should not exceed the benefits likely to be derived and (2) the valuation of costs and benefits requires estimates and judgments by management. The internal controls structure shall address the following points:
 Prevention of collusion

 Separation of transacti on authority from accounting and recordkeeping

 Custodial safekeeping

 Avoidance of physical delivery securities

 Clear delegation of authority to subordinate staff members

 Written confirmation of transactions for investments and wire transfers

 Development of a wire transfer agreement with the lead bank and third- party custodian

8. REPORTING

INVESTMENT REPORTS

The Investment Manager shall present to the Board monthly investment transaction reports and quarterly performance reports.

MARKING TO MARKET

For purposes of preparation of the investment reports, the market value of the portfolio shall be calculated.

9. POLICY CONSIDERATIONS

ETHICS AND CONFLICTS OF INTEREST

Board members, the Investment Manager, and all other persons materially involved in the selection of investments (co llectively, “Involved Persons”) shall refrain from personal business activity that could conflict wit h the proper execution and management of the SCERS investment program, or that could impair their ability to make impartial decisions. 451
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All Involved Persons shall disclose any material interests in financial institutions with which they conduct business or invest in. T hey shall further disclose any personal financial/investment positions that could be related to the performance of the investment portfolio. All Involved Persons shall refrai n from undertaking personal investment transactions with the same individual with whom business is conducted on behalf of the System.

All Involved Persons shall file State Fair Political Practi ces Commission’s Statement of Economic Interests and make the disclosures r equired by the City’s conflict of interest policies.

EXEMPTION

Any investment held at the time these polic ies are duly adopted that does not meet the guidelines of this policy shall be exempted from the requirements of this policy, provided that as soon as practicable the Board and its Investment Manager shall take appropriate steps to address non-compliant investments in the best interest of the System. At maturity or liquidation, such monies shall be reinvested only as provided by this policy.

AMENDMENTS

This policy shall be reviewed annually by the Board. The Inve stment Managers may recommend changes to the Boar d for its consideration. Any changes adopted by the Board must be approved by the City Council.

CITY COUNCIL CONSIDERATION OF INVESTMENT POLICY

This policy shall be reviewed and approved by the City Council pursuant to Section 383 of the Charter.

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29 SECTION - 29
Resources
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Glossary

Account - The primary accounting field in the budget used to describe the type of financial transaction.

Actual - Actual level of expenditures/FTE positions approved for fiscal year as noted.

Amended - Level of expenditures/FTE positions reflecting adjustments made during the current fiscal year.

Appropriation - An authorization by the Council, which permits officials to incur obligations and expend City resources, for a specific purpose within a fiscal year.

Assessment - Revenue collected for City services that benefit properties in specific areas or districts.

Assessment District - A separate local government ag ency formed to provide specific services. Property owners within the Assessm ent District boundary pay the district in proportion to the benefits or services they receive.

Balanced Budget - The amount of budgeted expenditure s is equal to or less than the amount of budgeted revenues plus other available resources.

Beginning/Ending Fund Balance - Unencumbered resources av ailable in a fund from the prior/current year after payment of the prior/current year's expenses. Not necessarily cash on hand (also refer to Fund Balance).

Budget - An annual financial plan consisting of Proposed/Approved expenditures for specified purposes and the Proposed/Approved means of financing them.

California Public Employees’ Retirement System (CalPERS) – The nation’s largest public pension fund, providing health and retirement benefits to more than 2 million state, public school, and local public agency employ ees, retirees, and their families. The City contracts for retirement benefits only.

Capital Assets - Capital assets include land, im provements to land, easements, buildings, building improvements, vehicles , machinery, equipment, works of art and historical treasures, infrastructure, and all other tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period (fiscal year).

Capital Improvement - A specific undertaking involvin g procurement, construction or installation of facilities or related equipm ent that improves, preserves, enhances, or modernizes the City’s provision of municipal services, has a us eful life of at least five years, and costs in excess of $20,000. CIPs may include construction or major repair of City buildings and facilities such as streets, roads, storm drains, traffic signals, parks, community centers, etc.
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Capital Improvement Program (CIP) - An ongoing five-year plan of single and multiple- year capital expenditures which is updated annually.

Carryover - Appropriated funds remaining unspent at the end of the fiscal year, which can be retained by the project to which they were appropriated so that they may be expended in the next fiscal year.

Charter Offices - City Attorney, City Auditor, City Clerk, Cit y Manager, and City Treasurer.

Citywide and Community Support - Program costs that do not relate to any one department, but represent costs of a general citywide nature, such as debt service.

Combined Sewer System (CSS) - Sewers that are designed to collect rainwater runoff, domestic sewage, and industrial wastewater in the same pipe. Combined sewer systems transport their wastewater to a sewage treatment plant, where it is treated and then discharged to a water body.

Community Facilities District (CFD): The Mello-Roos Act (1982) allows any county, city, special district, school district, or joint powers authority to establish a CFD that allows for financing of public improvem ents (e.g., sewers, streets) and services. To establish a CFD, voters within the district must approve its creation by two-thirds.

Debt Financing - Issuance of bonds and other debt instruments to finance municipal improvements and services.

Debt Service - The costs of paying the princi pal and interest on borrowed money according to a predetermined payment schedule.

Department - “Department” refers to the Counc il; City Manager; City Attorney; City Auditor, City Clerk; City Tr easurer; Convention and Cult ural Services; Community Development; Community Response; Financ e; Fire; Human Resources; Information Technology; Police; Public Works; Utilities; Youth, Parks, & Community Enrichment; and Citywide and Community Support.

Dept ID - A sub-unit of a department or division.

Division - A roll-up of units within a department. There are one or more units within a division.

Employee Services - The personnel costs of a City program, including wage/salary, direct and indirect benefits, such as health insu rance, social security costs, retirement contribution, workers’ compensation, unemployment insurance, etc.

Enterprise - A governmental facility or service that is self-supporting through fee and charge revenue.

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Enterprise Funds - These funds are used to account for operations for which it is the stated intent that the costs of providing services to the public on a continuing basis be financed or recovered primarily through user charges and space rentals, e.g., Water Fund, Wastewater Fund (also known as the Sewer Fund).

Equipment - Capital outlay for tangible property of a relatively permanent nature, such as vehicles or equipment with a unit cost of $20,000 or more.

Expenditure Class - A roll-up of accounts: employee services, services and supplies, property, debt service, and interdepartmental transfers.

Expenditure - The actual spending of funds authorized by an appropriation. Expenditures are divided into the following “classes” of individual line items:
 Employee Services
 Services and Supplies
 Equipment
 Debt Service
 CIP or Gran t Labor Offset
 Capital Improvements

Externally Funded Program - Program revenues provided by external agencies which are restricted to a specified purpose.

Fiscal Year (FY) - A time period designated by t he City signifying the beginning and ending period for recording financial transactions. Sacramento has a fiscal year from July 1 through June 30, referred to as FY2023/24 or FY24.

Full-Time Equivalent (FTE) - A unit indicating the workl oad of a position in order to distinguish workloads comparabl e to a full-time position. An FTE of 1.0 means that the position is equivalent to a full-time workload, while an FTE of 0.50 signals that the position is half-time.

Fund - A group of related accounts used to main tain control over resources that have been segregated for specific activities or objectives.

Fund Balance - The total dollars remaining after current expenditures for operations and capital improvements are s ubtracted from the sum of the beginning fund balance and current resources.

General Fund - The City's principal operating fund, which is supported by taxes and fees and which, generally, has no restrictions on its use. Expenditures may be described as discretionary and non-discretionary.
 Discretionary - That port ion of the General Fund fo r which there are no restrictions on the use of the fees or taxes collected. 457
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 Non-discretionary - Expenditure of revenues which are collected by users of a program to offset the cost of the program. Stat e law requires that fees charged cannot exceed the cost of the service.

Grant - Contributions of cash or other assets provided by ex ternal agencies, which are restricted to a specific purpose, have a time limit for use, and fr equently are reimbursed after incurring eligible costs.

Growth Rate - Level at which expenditures and revenues are expected to increase annually.

Impact - Effects on the service level provi ded by a particular program due to budget changes.

Indirect Costs - Those elements of cost necessary in the performance of a service that are not readily identified to the unit of service, such as administration, supplies, etc.

Internal Service Fund (ISF) - An ISF provides services to all City departments and bills the various other funds for services r endered. ISFs are self-supporting. Only the expenditure by the ISF is counted in budget totals; the internal transfer from the department to the ISF is excluded to avoid double-counting expenditures.

Internal Service Fund Transfer - A transfer from operating funds to an ISF, e.g., Risk Management or Fleet Management.

Labor/Supply Offset (CIP/Grant/Labor) - Amounts for employee salaries and benefits expected to be charged to a CIP or grant s, thus reimbursing the operating budget for these costs.

Measure U Fund – This fund was established to account for revenues collected from the transactions and use tax voted in on November 6, 2018 and took effect on April 1, 2019.

Measure U was approved as a general tax and can be used for any general government purpose. This one-cent tax is charged on each dollar of taxable sales of goods purchased from retailers within the Cit y of Sacramento, and on the taxable storage, use, or consumption of goods purchas ed outside the City and delivered to a location within the City.

Multi-year Operating Projects (MYOPs) – A project/program wit h funding for internal operations (e.g., community outreach, fleet acquisitions, grants, rebates, and studies) that do not result in capital assets.

Operating Budget - Annual appropriation of funds for ongoing program costs, including employee services, other services and supplies, equipment, and debt service.

Operating Transfers - Moving dollars from a fund receiving revenue to a fund which will expend the resources.

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Ordinance - A law or regulation made by a city or town government.

Other Governmental Funds - These funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specific purposes, e.g., Gas Tax Fund, Traffic Safety Fund, Operating Grant fund.

Other Post-Employment Benefits (OPEB) - Benefits that an employee will begin to receive at the start of retirement, not including pension benefits.

Proposition 218 - Passed by California voters in 1996, Propositi on 218 specifies requirements for how utility rates for water, sewer, drainage, and solid waste services are set and how the funds generated by those rates are used. Some of the requirements of include:

 Holding a public hearing pr ior to any rate changes for water, sewer, drainage, or solid waste services and notifying rate payers of that hearing via mail at least 45 days in advance.
 Using funds generated by a particular ra te, such as water rates, for water operations and projects.

Project, Child: - A project that falls under the budget appropriation authority of a parent project. Child projects are not required of a parent project.

Project, Parent: - A project that has budget appropriation authority given by Council.

Parent project numbers usually end in zero-zero (00).

Resolution - A formal declaration by Council.

Resources - Total dollars available for appropria tion during the fiscal year, including estimated revenues, fund transfers, and beginning fund balances.

Revenues - Income received from seven categories:
 Taxes - Revenue including sales tax, pr operty tax, utility user tax, etc., collected to fund general operating City programs.
 Charges for Fees and Services - Fees charged to the user of any specific service provided by the City not suppor ted by the General Fund. The fee cannot exceed the cost of providing the service.
 Licenses and Permits - Revenues colle cted for construction, maintenance, and/or operation of designated equi pment, businesses, buildings, and private property including animals.
 Use of Money and Property - Intere st earned on City investments or county- held funds.
 Inter-Governmental - Revenue disburse ments from other agencies, such as State Motor Vehicle In-Lieu Tax and State Homeowners Property Tax Relief, and revenue reimbursement for services provided to other agencies. 459
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 Fines, Forfeitures, and Penalties - Revenues collected for violations of City ordinances, late payments, etc.
 Miscellaneous Revenues - Revenues not categorized above.

Revenues can also be classified as operating or non-operating in the enterprise activities.

Operating revenues are directly related to the fund’s primary service activity and consist primarily of user fees and charges. Non-operating revenues are incidental to, or by- products of the enterprise’s prim ary service, such as interest income or the Transient Occupancy Tax for the Community Center Fund.

Services and Supplies - Costs of contractual or outside services, office supplies, and equipment.

Special Revenue Funds - These funds are used to account for activities supported by specific taxes or other revenue sources. Thes e funds are generally r equired by statute, charter, or ordinance to finance specific government functions.

Successor Agency - Pursuant to operation of Califor nia state law, the Redevelopment Agency was dissolved. Effective February 1, 2012, former activities and affairs of the Sacramento Redevelopment Agency were transformed to the City of Sacramento as the Successor Agency. The Successor Agency is authorized by law to accept and maintain the legal title, custody and dominion of records that were created by another agency.

Surplus - An excess of total current resources over total current requirements.

Total City Budget - The City’s total fiscal year expenditure budget (operating and capital) as approved by the Council.

Trust Funds - These funds are used to account for a ssets and activities restricted to a specific purpose in accor dance with a trust agreement, e.g., Ethel MacLeod Hart Trust Fund.

User Charges/Fees - The payment of a fee for direct receipt of a public service by the party benefiting from the service.

Variance - Change in expenditures or staffing levels between fiscal years.

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ACRONYMS
A.B. Assembly Bill
ABCDs Automated Bids, Contracts, and Digital Signatures ACFR Annual Comprehensive Financial Report
ACH Automated Clearing House
ADA Americans with Disabilities Act
ALF American Leadership Forum
ALM Asset Liability Management
ALS Advanced Life Support
ARP American Rescue Plan 2021
ARRA American Recovery and Reinvestment Act
ASES After School Education and Safety
AWMP Accelerated Water Meter Program
AWWA American Water Works Association
BID Business Improvement District
BOE Board of Education
BOT Business Operations Tax
BWC Body Worn Camera
CAA Cultural Arts Awards
CalPERS California Public Employees’ Retirement System
CASH Community Against Sexual Harm
CA-TF7 California Task Force 7
CBOT Cannabis Business Operations Tax
CCM Citywide Content Management
CCOMWP City/County Office of Metropolitan Water Planning CCPI CA Consumer Price Index
CCR Consumer Confidence Report
CCS Convention and Cultural Services
CDTFA CA Department of Tax and Fee Administration
CE Cultural Equity
CEQA California Environmental Quality Act
CERBT California Employers' Retiree Benefit Trust
CFD Community Facilities District
CIO Chief Information Officer
CIP Capital Improvement Program or Project
CIRBs Capital Improvement Revenue Bonds
CIS Customer Information System
CIT Crisis Intervention Training
CLASS Childcare Learning and Student Support
CMO City Manager’s Office
CNG Compressed Natural Gas
CO2e Carbon Dioxide equivalent
COLA Cost of Living Adjustment
COPS Community Oriented Policing
CORE Cannabis Opportunity Reinvestment and Equity
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CPI Consumer Price Index
CRCIP Community Reinvestment Capital Improvement Program CRS Community Rating System
CSH Center for Sacramento History
CSS Combined Sewer System
CSUS California State University Sacramento
DACs Disadvantaged Area Communities
DDW Department of Drinking Water
DHS Department of Homeland Security
DISTRICT SCU Convention & Performing Arts District
DMAs District Metered Areas
DOE Department of Education
DOU Department of Utilities
DSCR Development Stabilization Contingency Reserve
DSP Downtown Sacramento Partnership
DUI Driving Under the Influence
DWR Department of Water Resources
eCAPS Electronic Citywide Accounting and Personnel System EEO Equal Employment Office
EGUSD Elk Grove Unified School District
EIFD Enhanced Infrastructure Financing District
EIR Environmental Information Regulation
ELAP Environmental Laboratory Accreditation Program
EMS Emergency Medical Services
EOC Emergency Operations Center
ERP Enterprise Resources Planning
EUR Economic Uncertainty Reserve
EVOC Emergency Vehicle Operations Course
F.O.C.A.S. Friends of the City’s Animal Shelter
FDIC Federal Deposit Insurance Corporation
FEC Financial Empowerment Center
FEMA Federal Emergency Management Agency
FMAP Flood Maintenance Assistance Program
FTE Full-time equivalent
FUEL Family, Unity, Education, and Legal Network
FY Fiscal Year
G/MU General and Measure U
G1C Golden 1 Center
GARE Government Alliance on Race and Equity
GASB Governmental Accounting Standards Board
GL&AL General Liability and Auto Liability
HR Human Resources
ICMA International City/County Management Association
IRS Internal Revenue Service
ISA International Society of Arboriculture
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IST Inspection and Standards Team
IT Information Technology
JPA Joint Powers Agreement
LAFCo Sacramento Local Agency Formation Commission
LDI Liability Driven Investment
LMA Local Maintaining Agencies
LPRs License Plate Readers
MG Million Gallons
MICC Mobile Incident Command Center
MOE Maintenance of Effort
MOFIE Mayor’s Office of Innovation and Entrepreneurship MOSAC SMUD Museum of Science and Curiosity
MYOP Multi-year Operating Project
NACHA National Automated Clearing House Association
NPDES National Pollutant Discharge Elimination System
OAC Office of Arts and Culture
OCM Office of Cannabis Management
OEG Office of Economic Growth
OEM Office of Emergency Management
OPEB Other Post-Employment Benefits
PAR Personnel Action Request
PARCS Parking Access and Revenue Control System
PBIDs Property and Business Improvement Districts
PCI Payment Card Industry
PCI DSS Payment Card Industry Data Security Standard
PCR Patient Care Reports
PD Police Department
PELLET-B Police Entry Level Law Enforcement Test
PEPRA Public Employees’ Pension Reform Act
PERS California Public Employees’ Retirement System
PG&E Pacific Gas and Electric
PODs Police Observation Devices
POP Problem Oriented Policing
POS Point-of-Sale
POST Police Officers Standard and Training
PPE Personal Protective Equipment
PPP Public-Private Partnerships
PRAs Public Records Act
PRISM Public Risk Innovation, Solutions, and Management PTTVC Prime-Time Teen Virtually Connected
RAILS Rapid Acceleration, Innovation & Leadership
RASA Redevelopment Agency Successor Agency
REO Recognized Employee Organization
RFP Request for Proposal
RGEAP Race and Gender Equity Action Plan
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RSW Recycling and Solid Waste Division
SACOG Sacramento Area Council of Governments
SAFER Staffing for Adequate Fire & Emergency Response Grants SAMS Software Asset Management System
SASD Sacramento Area Sewer District
SAVSA Sacramento Abandoned Vehicle Service Authority
S.B. Senate Bill
SCADA Supervising Control and Data Acquisition
SCERS Sacramento City Employees’ Retirement System
SCMS Security Camera Monitoring System
SCU SAFE Credit Union
SCUSD Sacramento City Unified School District
SCVB Sacramento Convention and Visitors Bureau
SCXEA Sacramento City Exempt Employees Association
SETA Sacramento Employment and Training Agency
SHRA Sacramento Housing and Redevelopment Agency
SMAC Sacramento Metropolitan Arts Commission
SMHST Sacramento Museum of History, Science, and Technology SMUD Sacramento Municipal Utility District
SPCA Society for the Prevention of Cruelty to Animals
SPLA Sacramento Public Library Authority
SRCSD Sacramento Regional County Sanitation District
SRF State Revolving Fund
SSO Sanitary Sewer Overflows
START Students Today Achieving Results for Tomorrow
STEAM Science, Technology, Engineering, Art, and Math
SURA Sacramento Utility Rate Assistance
SUV Sport Utility Vehicle
SWA Solid Waste Authority
SWAT Special Weapons and Tactics
SWRCB State Water Resources Control Board
TOT Transient Occupancy Tax
UAL Unfunded Accrued Liability
UAS Unmanned Aerial System
UHU Unit Hour Utilization
URAC Utility Rate Advisory Commission
US&R Urban Search & Rescue
UUT Utility User Tax
VLF Vehicle License Fee
VoIP Voice over Internet Protocol
VPN Virtual Private Network
WC Workers’ Compensation
YDPM Youth Development Program Manager
YPCE Youth, Parks, and Community Enrichment

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30 SECTION - 30
Resolution
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RESOLUTION NO 2023-XXXX

Adopted by the Sacramento City Council

June XX, 2023

Approving the Fiscal Year 2023/24 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 No. 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 isolation. 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. 467
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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 No. 2019-0248) as directed by the City Council on February 5, 2019 (Resolution No. 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 Exhibit A and the Summary of FTE attached as Exhibit B are hereby approved.

1.2. The FY2023/24 Operating and CIP Budg ets (collectively the Approved Budget), as defined in section 3.2 below, and a ttached as Exhibit C and D are hereby approved.

1.3. The 2023-2028 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 FY2023/24 Approved Budget.
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1.6. The attached Exhibits A thr ough D are part of this resolution.

1.7. The City’s Debt service must be limit ed to 6% of total G eneral 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. (A) Expand the usage of the Innovation and Growth Funds consistent with either ScaleUp Sacramento: An Inclusive Economic Action Agenda (Motion No. 2021-0022) or sections one through five of the Inclusive Economic Development Investment Funding Guidelines (Motion No. 2019-0307).

Section 2. Scope.

This resolution defines the authority and responsibilities of the City Manager in implementing the Approved Budget and supersedes Resolution No. 2022-0198.

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 Approved Operating Budget (Operating Budget) and the Approved Capital Budget (CIP Budget), which are attached as Exhibits C and 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 the City Manager or , if so designated, the Director of Finance.

3.4. “Department” means Ma yor and City Council; City Manager; City Attorney; City Auditor; City Clerk; City Treasurer; Community Development; Community Response; Convention and Cultural Services; Finance; Fire; Human Resources; Information Technology; Police; 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.
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4.2. The City Manager is authorized to establish the appropriations and FTE as shown in Schedules 1A, 1B, 1C, 1D, and 1E 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, 2022, the balance of the Risk Fund lo an to the Community Center Fund totaled approximately $5.0 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 in Citywide Support, 311 Call Center (reimbursements based on call data), co st 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 FY2023/24.

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 No. 2019-0248) establishes a minimum reserve level equal to 10% of annual G/MU Fund revenues and a target reserve level 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 470
FY2023/24 Proposed Budget

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 maintained 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 Council approval, except for payments to employees for vacation and sick leave payouts. Payments to em ployees 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 Council 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) commitments of fund balance (up to $30.5 million) 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 Council approval by resolution.

6.2. The City Manager is authorized, upon completion of the audited financial statements for FY2022/23, to adjust FY2023/24 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). 471
FY2023/24 Proposed Budget

6.3. Residual balances from unexpended debt proceeds will revert 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 estab lish 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 Council 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:
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FY2023/24 Proposed Budget

(A) Mayor and Council Offices, to be f unded 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 than 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 FY2022/24 revenue budget is summa rized in Exhibit C, Schedule 6.

9.2. Any increase or dec rease greater than (and including) $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 the 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. Council 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.
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FY2023/24 Proposed Budget

(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 payment 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 existence 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, unobligated 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 progra mming 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 6.1).
(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.
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FY2023/24 Proposed Budget

(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 closure 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.
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(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 projec t 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 ST A 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 eligible 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 differ s 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 2023-2028 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 476
FY2023/24 Proposed Budget

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 the establishment or cancellation (without completion) of an operating grant except as follows:
(A) Where the operating gr ant 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 Ma nager 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 Council 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.
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11.5. The City Manager is authorized to adjust rev enue 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 bal ance 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 6.1).
(B) If the project balance exceeds budget by more than and including $250,000, a corrective plan of action must 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 rev enues received and expenditures incurred upon closure of a project in compliance with the original grant award and any amendments.

11.10. Award and Distribution 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.
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(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) For grant contracts of any amo unt, the City Manager is authorized to execute amendments consistent with the authority grant ed to the City Manager in section 3.56.290 of the City Code and related policies. (F) 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 the 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 EFP budgets in existence on June 30 will be continued in the next fiscal year.

12.3. The City Manager is authorized to adjust rev enue and expenditure budgets for EFP renewals, up to the amount prev iously approved by Council, and augmentations less than $250,000.

12.4. Each fiscal year, on June 30, the bal ance 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 6.1).
(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.
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12.5. EFPs with existing contracts approved by the Counc il, 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 the 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 unobligated appropriations in existenc e 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 authorized 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 b udget by less than $250,000, the MYOP must first be corrected within each fund, and then any remaining negative 480
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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 6.1).
(B) If the MYOP balance exceeds budget by more than and including $250,000, a corrective plan of action must 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 MY OP require Council 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 elected official initiating the request.

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 California Constitution for FY2023/24, 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. 481
FY2023/24 Proposed Budget

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 re venue 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 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, t hen resources must be transferred 482
FY2023/24 Proposed Budget

from the commitment of fund balance for the Rental Housing Inspection Program to cover the shortfall.
(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 revenue and expenditure budgets in the Garcia Bend Park (L19703600) CIP 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 revenue and expenditure budgets based on actual revenues received for mutual aid provided to other jurisdictions.

(K) Establish Department of Utilities revenue and expenditure budgets for any projects that result from an existing 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 Storm Drainage Grant 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 make 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 483
FY2023/24 Proposed Budget

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 Department 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 Appr oved 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 budge ts 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.
484
FY2023/24 Proposed Budget

(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 the Granite All Weather Field (L19806000) CIP, provided that the Department has positive net year- end G/MU Fund (Fund 1001/2401) results.
(N) Adjust the Transportation CIP 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 expenditure 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 with Sacramento City Code section

8.132, relating to the cultivation of cannabis, in the department were collected and increase the expenditu re budget in I06420000 to support enforcement activities based on actual revenues received. 485
FY2023/24 Proposed Budget

(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 I06420000 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 external 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 Homeless Housing Initiatives (I02000200) MYOP if the D epartment 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 (I23000100) MYOP if the Department has positive net year-end results.

(F) Each fiscal year, unobligat ed G/MU Fund (Fund 1001/2401) appropriations in existence in the Office of Violence Prevention (11001491) on June 30 must be transferred to the Gang Prevention and Intervention (I11003000) MYOP if the Department 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.
486
FY2023/24 Proposed Budget

17.8. The City Manager is authorized to use Emergency Medical Services Revenue Recovery funds (Intergovernmenta l Transfer - Ground Emergency Medical Transport and Public Provider – Ground Emergency Medical Transport) to cover overages from the Single Role program and related equipment and vehicles as necessary.

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 budget ary 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, unobligated 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 Reserve (DSCR), consistent with the adopted DSCR policy, if the Department has positive net year-end results.

If these operations do not achieve the 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 initiatives, 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.
487
FY2023/24 Proposed Budget

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 associ ated 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, unobl igated appropriations in t he 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. Each fiscal year, unobli gated net appropriations in existence on June 30 in the Public Works Department (15005861) must be transfe rred to the Commercial Waste Compliance (I15220000) MYOP.

18.13. Each fiscal year, any unspent Measure U Fund (Fund 240 1) appropriations in the Youth, Parks, and Community Enrichment Department on June 30 must be transferred to the Measure U Park Improvements (L19706000), Citywide Pool Assess/Repair (L19706500), or Recreation Facility Improvements (L19800200) CIPs until the backlog of deferred maintenance, for existing projects within the programs, are completed.

18.14. The City Manager is authorized to make 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 fr om 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. Each fiscal year, trans fer up to $500,000 of available operating grant resources to the Public Safety Capital Improvem ent Program (F11101000) for specialty vehicle and equipment purchases.

18.17. Each fiscal year, any unspent Measure U Fund (Fund 240 1) appropriations in the Diversity, Outreach and Recruitment (DOR) program on June 30 must be transferred to the Fire – Diversity , Outreach and Recruitment Program (I12000200) MYOP as long as any Fire Department year-end deficits can be covered with available year- end G/MU Fund (Fund 1001/2401) budgetary surplus.

Section 19. Year-End Reporting.

19.1. Each fiscal year, after any adjustm ents specifically provided for in other sections of this resolution, all appropriations in the Operating Budget that remain unspent and unencumbered (unobligated) on June 30 will revert to the 488
FY2023/24 Proposed Budget

available fund balances of the respective 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 approval 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 after 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 – FY2023/24 Approved Operating Budget
Exhibit D – 2023-2028 Approved Capital Budget

489
FY2023/24 Proposed Budget

Exhibit A

FY2023/24 BUDGET CHANGES

(will be added after Budget Adoption)

490
FY2023/24 Proposed Budget

Exhibit B

CITYWIDE STAFFING

BY DEPARTMENT

Department
FY2022/23
Ame nde d
FY2023/24
Reorganization
FY2023/24
Add/De le te s
FY2023/24
Augmentation
FY2023/24
Proposed
Mayor/Council 40.00 - - - 40.00 City Auditor 10.00 - - - 10.00 City Attorney 62.00 - - - 62.00 City Clerk 24.00 - - - 24.00 City Manager 70.00 - - 3.00 73.00 City Treasurer 14.00 - - - 14.00 Community Development 315.00 - - 4.00 319.00 Community Response 38.00 - (1.00) - 37.00 Convention and Cultural Services 123.00 - (4.00) - 119.00 Finance 93.90 - - 2.00 95.90 Fire 729.50 - 29.00 2.00 760.50 Human Resources 83.00 - - - 83.00 Information Technology 202.50 - 2.00 3.00 207.50 Police 1,128.96 - (1.80) 7.00 1,134.16 Public Works 766.15 (1.00) (1.50) 2.00 766.65 Utilities 572.90 1.00 2.28 6.00 581.18 Youth, Parks, and Community Enrichment 737.23 - 2.18 2.00 741.41 Citywide and Community Support 7.00 - (1.00) - 6.00 Total 5,017.14 - 26.16 31.00 5,074.30 491
FY2023/24 Proposed Budget

Exhibit B

FY2023/24 SUMARY OF FULL-TIME EQUIVALENT (FTE)

BY FUND AND DEPARTMENT

FY2022/23
Amended
FY2023/24
Re-organization
FY2023/24
Add/Deletes
FY2023/24
Augmentation
FY2023/24
Proposed
General Fund
Mayor/Council 35.00 - - - 35.00 City Auditor 10.00 - - - 10.00 City Attorney 62.00 - - - 62.00 City Clerk 24.00 - - - 24.00 City Manager 28.00 - - 1.00 29.00 City Treasurer 14.00 - - - 14.00 Community Development 196.00 - - 1.00 197.00 Convention and Cultural Services 5.00 (5.00) - - - Finance 93.90 - - 2.00 95.90 Fire 711.50 - 29.00 2.00 742.50 Human Resources 44.00 - - - 44.00 Information Technology 202.50 - 2.00 3.00 207.50 Police 1,063.46 - (1.80) 6.00 1,067.66 Public Works 431.00 (1.00) (1.00) 2.00 431.00 Youth, Parks, and Community Enrichment 12.00 - - 2.00 14.00 Citywide and Community Support 1.00 - (1.00) - - Subtotal General Funds 2,933.36 (6.00) 27.20 19.00 2,973.56 Measure U
Mayor/Council 5.00 - - - 5.00 City Manager 40.00 - - - 40.00 Community Development 119.00 - - 3.00 122.00 Community Response 38.00 - (1.00) - 37.00 Convention and Cultural Services 19.95 5.00 - - 24.95 Fire 18.00 - - - 18.00 Human Resources 3.00 - - - 3.00 Police 65.50 - - 1.00 66.50 Youth, Parks, and Community Enrichment 575.89 - 2.18 - 578.07 Subtotal General Funds 884.34 5.00 1.18 4.00 894.52 Enterprise Funds
Community Center
Convention & Cultural Services 98.05 - (4.00) - 94.05 Parking
Public Works 61.25 - 0.50 - 61.75 Solid Waste
Public Works 184.30 - - - 184.30 Storm Drainage
Utilities 125.36 1.00 (0.36) 4.00 130.00 Wastewater
Utilities 94.18 - 0.82 - 95.00 Water
Utilities 353.36 - 1.82 2.00 357.18 Subtotal Enterprise Funds 916.50 1.00 (1.22) 6.00 922.28 Internal Service Funds
Fleet Management
Public Works 83.00 - (1.00) - 82.00 Risk Management
Human Resources 17.00 - - - 17.00 Workers' Compensation
Human Resources 19.00 - - - 19.00 Subtotal Internal Service Funds 119.00 - (1.00) - 118.00 492
FY2023/24 Proposed Budget

Exhibit B

FY2023/24 SUMARY OF FULL-TIME EQUIVALENT (FTE)
BY FUND AND DEPARTMENT (continued)

FY2022/23
Amended
FY2023/24
Re-organization
FY2023/24
Add/Deletes
FY2023/24
Augmentation
FY2023/24
Proposed
Other Governmental Funds
4th R Program
Youth, Parks, and Community Enrichment 133.10 - - - 133.10 Innovation and Growth
City Manager 2.00 - - 2.00 4.00 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 - - 2.00 165.94 TOTAL 5,017.14 - 26.16 31.00 5,074.30 493
FY2023/24 Proposed Budget

Exhibit C

FY2023/24 APPROVED OPERATING BUDGET

(will be added after Budget Adoption)

494
FY2023/24 Proposed Budget

Exhibit D

APPROVED 2023-2028 CAPITAL IMPROVEMENT PROGRAM

(will be added after Budget Adoption)

495
FY2023/24 Proposed Budget

496

PROPOSED

CITY OF SACRAMENTO

CAPITAL IMPROVEMENT PROGRAM
2023-2028

DARRELL STEINBERG
Mayor

LISA KAPLAN CAITY MAPLE
Councilmember, District 1 Councilmember, District 5

SEAN LOLOEE ERIC GUERRA
Councilmember, District 2 Vice Mayor, District 6

KARINA TALAMANTES RICK JENNINGS, II
Councilmember, District 3 Councilmember, District 7

KATIE VALENZUELA MAI VANG
Councilmember, District 4 Mayor Pro Tempore, District 8

HOWARD CHAN
City Manager

MICHAEL JASSO MARIO LARA Assistant City Manager Assistant City Manager

LEYNE MILSTEIN RYAN MOORE
Assistant City Manager Assistant City Manager

Prepared by

DEPARTMENT OF FINANCE

BUDGET, POLICY, AND STRATEGIC PLANNING DIVISION

MIRTHALA SANTIZO

JASON BADER ANGIE GALIEOTE NORA HOWARD

LINH HUYNH LEILA MENOR ELIZABETH RAMOS MICHAEL TAMAYO

in conjunction with CIP coordinators and staff

([HFXWLYH6XPPDU\DQG
2YHUYLHZ

Howard Chan
City Manager
City Hall
915 I Street, Fifth Floor
Sacramento, CA 95814-2604

916-808-5704

May 1, 2023
Honorable Mayor and City Council
Sacramento, California
Dear Mayor and Members of the City Council,
The Proposed 2023-2028 Capital Improvement Program (CIP) is the City’s five-year financial and strategic plan for infrastructure and facility needs. The five-year CIP totals $465.9 million, including $71.7 million in General/Measure U (G/MU) Funds, and has been prepared in consideration of the City’s ongoing emergence from the coronavirus pandemic and the slowdown of growth in the local economy. The fiscal year (FY) 2023/24 CIP budget totals $107.3 million, including $14.2 million in G/MU Funds.

The CIP reflects Council adopted policies and plans and incorporates priorities identified in the Parks and Recreation Master Plan, Parks and Recreation Programming Guide, transportation plans (Vision Zero Action Plan, Bikeway Master Plan, Pedestrian Master Plan), utility master plans, and deferred maintenance assessments (aquatics, facilities, and park maintenance). The operating and capital needs will focus on the priorities set by Council, which include but not limited to, creating affordable housing opportunities, maintaining a productive and stabilized workforce, and ensuring that programs and services are delivered safely, efficiently, and effectively.

Revenue recovery and growth ultimately impacts funding available for capital improvements.

With high inflation rates and the state of the current economy, proposed revenue growth is forecasted to slow and as the City emerges from the pandemic, some revenue sources have recovered faster than anticipated, while others continue to remain under pre-pandemic levels (i.e., off-street parking). It is unknown when such revenues will return to pre-pandemic levels.

However, I remain optimistic as funding for projects has increased compared to the FY2022/23 CIP. Unfortunately, overall costs for materials and supplies have increased due to inflation.

Labor costs also continue to increase (i.e., pension, retiree health). The City is working hard to minimize the impact of cost increases and remains committed to investing in our infrastructure for present and future generations. Staff will continue to monitor revenues and expenditures 2023-2028 Proposed Capital Improvement Program
2 and recommend capital program adjustments for Council consideration should either estimate change significantly.

With the City continuing to face financial headwinds caused in part by the pandemic and the state of the current economy, the ability to provide General Fund support to fund identified capital needs in our facilities and park infrastructure remains limited, requiring prioritization of competing capital needs. However, given the need for significant ongoing investment in the City’s capital assets, we continue to look for opportunities to augment the CIP. While capital projects are identified beyond the current ability to fund them, options are provided when one-time funding sources become available.

In my seventh year as City Manager, I offer a CIP that maintains the direction expressed by Council and prioritizes investing in infrastructure that will increase operational efficiencies and benefit our community. I would like to thank the Council its leadership and support, which continues to help guide us through challenging times and fuel our collective efforts to ensure a thriving future for our City.

Respectfully submitted,

HOWARD CHAN
City Manager

2023-2028 Proposed Capital Improvement Program
3 CAPITAL BUDGETING EXCELLENCE AWARD
The City received the Capital Budget Excellence Award from the California Society of Municipal Finance Officers (CSMFO) for the 2022-2027 CIP. The award process includes peer reviews of cities’ capital programming. Peer review methods are employed to maintain standards, improve performance, and provide credibility.

In preparing the 2023-2028 CIP document, the CSMFO award criteria were followed and it has been prepared in accordance with generally accepted accounting principles. This document will be submitted to the CSMFO for consideration for the FY2023/24 Capital Budgeting Excellence Award.

2023-2028 Proposed Capital Improvement Program
4 PROPOSED OVERVIEW OF THE 2023-2028 CAPITAL IMPROVEMENT PROGRAM (CIP)

The CIP is a comprehensive five-year plan that identifies current and future fiscal requirements and is the basis for determining annual capital budget expenditures. Capital improvements are major projects or programs including the procurement, construction, or installation of facilities or related equipment intended to improve, preserve, enhance, or modernize the City’s delivery of municipal services. A capital project has a useful life of at least five years and a total cost of at least $20,000.

The major goals of the CIP are to adhere to federal, state, and local mandates/laws and to strategically leverage resources to maintain or improve the City’s assets. The five-year plan includes 119 CIPs with estimated total funding of $465.9 million from all funding sources, of which $71.7 million is from the G/MU Fund. The FY2023/24 CIP budget totals $107.3 million funding 106 projects or programs, of which $14.2 million is from the G/MU Fund.

In response to fiscal challenges resulting from economic recovery from the pandemic, the CIP focuses on continuing funding recommendations included in the 2022-2027 CIP. The following summarizes major program areas with project funding included in the 2023-2028 CIP. Detailed information on CIPs proposed to be funded within the five-year plan is included in the project detail sheets in each program area.

General Government – Section D
The five-year General Government Program continues to reflect the City’s commitment to focus limited resources toward existing facilities and programs including the City Facility Reinvestment Program (C13900000, $11.0 million) and the Facility Americans with Disabilities Act (ADA) Compliance Program (C13000400, $3.0 million).

The FY2023/24 budget for the General Government Program includes $6.9 million for 16 projects or programs. The five-year plan totals $29.3 million for the same number of projects or programs.

Public Safety – Section E
The Public Safety Program reflects the City’s efforts to provide/replace body worn cameras, police safety equipment, ambulances, fire vehicles, fire safety equipment, and generators for public safety facilities. The five-year plan includes funding for the Fire Apparatus Program (F12000300, $15.0 million), the Body Worn Camera and Conductive Electrical Device Program (F11100500, $10.0 million), the Advanced Life Support Equipment Program (F12000200, $7.0 million), the Police Safety Equipment Program (F11100800, $5.0 million), the Fire Safety Equipment Program (F12000500, $4.3 million), and the Police Department IT Critical Infrastructure Program (F11100600, $3.1 million).

2023-2028 Proposed Capital Improvement Program
5 The FY2023/24 budget for the Public Safety Program totals $9.3 million for eight projects or programs. The five-year plan totals $50.1 million for the same number of projects or programs.

Convention, Culture, and Leisure – Section F
The Convention, Culture, and Leisure Program promotes and preserves the City’s unique cultural heritage by delivering accessible arts, leisure, and educational experiences to enrich people's lives and enhance the metropolitan area. The Convention, Culture, and Leisure Program is designed to enrich the quality of life and to contribute to a vibrant metropolitan region by providing exceptional cultural, artistic, and leisure opportunities.

Major projects and programs receiving funding in the five-year plan include the Performing Arts Center Improvements Program (M17101800, $3.9 million); the Community Center Improvements Program (M17100000, $3.5 million); and the Memorial Auditorium Improvements Program (M17101000, $625,000).

The FY2023/24 Convention, Culture, and Leisure Program totals $1.4 million for four projects or programs. The five-year plan totals $8.6 million for nine projects or programs.

Parks and Recreation – Section G
The Parks and Recreation Program provides residents with significant personal, social, environmental, and economic benefits. Developing and rehabilitating existing parks and facilities, with a focus on park safety and sustainability, is a high priority for the City.

One of the major projects receiving funding is the District 4 Park and Restroom Improvements (L19000300) This project will utilize Park Impact Fee revenues to support a new prefabricated restroom building for Fremont Park including a concrete walkway, utilities and accessibility improvements.

In FY2023/24, a total of $1.4 million will be programmed to seven new and/or ongoing projects or programs. The five-year plan totals $2.4 million for the same number of projects or programs.

Transportation – Section H
The Transportation Program budgets available local transportation funds to specific programs and where possible, to leverage state and federal funds for larger transportation improvements. The largest program addresses corridor improvement needs using road maintenance and repair funding received with the implementation of the 2017 Road Rehabilitation and Accountability Act, also known as Senate Bill 1 (SB 1). With limited resources, the Transportation Program focuses on key objectives for maintenance, safety, active transportation, equity, and mobility of the overall transportation network.

2023-2028 Proposed Capital Improvement Program
6 The Transportation Program is divided into six subprograms: Active Transportation (pedestrian, bikeway, lighting, and streetscape improvements); Bridges and Major Transportation Improvements (bridge replacement and rehabilitation and other major roadway construction); Maintenance (overlays and seals); Parking (parking facility maintenance and upgrades); Public Rights-of-Way Accessibility (curb ramps, markers, and other accessibility improvements); and Traffic Operations and Safety (safety improvements, Traffic Operations Center, traffic calming, pedestrian safety, and major street light replacement).

Major projects and programs receiving funding in the five-year plan include: the Transportation Corridor Program (R15200000, $64.6 million); the Active Transportation Program (T15180400, $10.7 million); the Vision Zero Safety Program (S15184100, $10.0 million); the State and Federal Grant Match Program (T15007200, $9.0 million); and the Folsom Boulevard Safety Improvements Project (T15235500, $5.0 million).

In FY2023/24, a total of $41.0 million, including $12.1 million in State and Federal grants, will be programmed in 34 projects or programs. The five-year plan totals $139.7 million, including $20.7 million in State and Federal grants, for 37 projects or programs.

City Utilities – Section I
The City Utilities Capital Improvement Program (Program) supports projects in four service areas including Recycling and Solid Waste, Storm Drainage, Wastewater, and Water. It is devoted to regulatory compliance, the improvement, rehabilitation, and replacement of the utility infrastructure, improvement or development-related projects, and ongoing facility- related issues. Funding sources include rate-payer funding for each service area and impact fees for Water improvement or development related projects. Major programs receiving funding in the five-year plan include the Water+ Program (Z14190100, $28.4 million), the Reservoir Rehabilitation Program (Z14130500, $29.6 million), the Combined Collection System Rehabilitation and Replacement Program (X14170100, $28.0 million), the 28th Street Landfill Regulatory Compliance Upgrades Program (Y15000100, $4.0 million), and the Drainage Facility Electrical Rehabilitation Program (W14230200, $14.6 million).

The FY2023/24 budget for the City Utilities Program totals $47.3 million for 37 projects or programs. The five-year plan totals $235.7 million for 42 projects or programs.

([HFXWLYH6XPPDU\DQG
2YHUYLHZ

Howard Chan
City Manager
City Hall
915 I Street, Fifth Floor
Sacramento, CA 95814-2604

Revenue recovery and growth ultimately impacts funding available for capital improvements.

However, I remain optimistic as funding for projects has increased compared to the FY2022/23 CIP. Unfortunately, overall costs for materials and supplies have increased due to inflation.

Respectfully submitted,

HOWARD CHAN
City Manager

2023-2028 Proposed Capital Improvement Program
4 PROPOSED OVERVIEW OF THE 2023-2028 CAPITAL IMPROVEMENT PROGRAM (CIP)

The FY2023/24 budget for the General Government Program includes $6.9 million for 16 projects or programs. The five-year plan totals $29.3 million for the same number of projects or programs.

The FY2023/24 Convention, Culture, and Leisure Program totals $1.4 million for four projects or programs. The five-year plan totals $8.6 million for nine projects or programs.

In FY2023/24, a total of $1.4 million will be programmed to seven new and/or ongoing projects or programs. The five-year plan totals $2.4 million for the same number of projects or programs.

The FY2023/24 budget for the City Utilities Program totals $47.3 million for 37 projects or programs. The five-year plan totals $235.7 million for 42 projects or programs.

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2023-2028 Proposed Capital Improvement Program
7 KEY SECTIONS
The CIP contains the following key sections.

Section A
Budget Schedules – summarize capital funding by the one-year budget (FY2023/24) and the five-year plan by funding source and by program area.

Section B
Sacramento Area Maps – identifies the city limits with Council District, Community Plan Area, Shovel-Ready Area, Neighborhood Commercial Revitalization Area, and Bikeway maps.

Section C
General Plan Consistency – summarizes planning policies, major development projects, and planned public improvements in the 2023-2028 CIP.

Sections D–I
Program Area Summaries – groups individual capital projects by major program area and includes goals and project selection criteria, project budgets, how they will be funded, program issues (including in some cases unmet needs), program long-range plans, and detail sheets for those projects that include budgeted resources through FY2022/23 and a budget plan for FY2023/24 through FY2027/28. Additional section-specific information may be found on page 11.

Section J
Description of Major Funding Sources – provides the following information on funding sources: (a) restrictions on the use of the funds; (b) legislation governing the use of these funds; (c) five-year historical CIP programming; and (d) a summary of how those funds have been expended.

Sections K–N
Indexes – provide funding information for the FY2023/24 CIP by Funding Source (Index K), by Program Area (Index L), and for all active and new projects included in the 2023-2028 CIP by City Council District (Index M) and by Project Number (Index N).

Section O
Resources – contains definitions of commonly used terms or concepts and links to various planning documents used to rate and create this CIP.

2023-2028 Proposed Capital Improvement Program
8 THE BUDGET PROCESS
The Mayor and Council continued efforts to engage and educate the community on the budget process and the City’s financial challenges over the long-term by completing a community budget survey and facilitating discussions at the Budget and Audit Committee (Committee) and Council meetings in January and February. The following graphic represents the City’s budget/program planning cycle:

The City’s fiscal year is July 1 through June 30. As such, the Council adopts the City's operating and capital budgets for a single fiscal year beginning July 1 and ending June 30 in the subsequent calendar year.

THE CIP REVIEW PROCESS
Each project proposal is scrutinized through a variety of approaches before it is included in the CIP. CIPs included in the five-year program are identified by department staff based upon: 1) input from the community received at neighborhood meetings during the year; 2) input from the City Council on needs that develop or are identified during the year; 3) City Council approved master plans and guides for growth, improvements, and rehabilitation for specific programs; 4) adopted criteria for selecting projects to meet the City Council’s goals; and 5) staff-identified projects based on critical need due to safety issues or to comply with new mandates. Specific

2023-2028 Proposed Capital Improvement Program
9 documents used in the capital planning process, such as the Sacramento 2035 General Plan or the Transportation Programming Guide, are referenced in Section O (Resources) of this book.

All projects are reviewed first by the responsible operating departments. Utilizing the resources available, e.g., City Facility Condition Assessment , CIPs are scored, ranked, prioritized, and presented for funding based upon the level of funding estimated to be available for the coming fiscal year and subsequent fiscal years. Generally, projects are prioritized as follows: 1) they are mandated by law or Council policy; 2) they are crucial for public/staff safety or health; 3) funding is or has become available for them; 4) they represent an advantageous opportunity with a restricted timeframe; 5) they increase efficiency or effectiveness of City services; or 6) they enrich or expand City services or assets by maintaining or keeping facilities competitive, safe, and contributory towards increasing revenues.

Top priority has been given to those projects that have a positive effect on operations. In most cases, there is no negative operating impact because the project generates future cost savings or is offset by revenue. For details about ranking and scoring criteria, please refer to the program area’s programming guide referred to in the Glossary and Resources section. Departments submit the proposed projects to the Budget, Policy & Strategic Planning Division of the Finance Department. The Division then reviews and creates maps of the proposed projects or programs through geographic information systems (GIS) and prepares the CIP for submittal to the City Council no later than 60 days prior to the start of the new fiscal year.

The proposed CIP is presented, discussed, and acted upon by the City Council in public session during the budget hearings. Members of the community may comment on the proposed CIP and provide input to the City Council during the hearing process. The City Council can make changes to the proposed CIP and then may act on final project approval for inclusion in the approved CIP and Operating Budgets.

GENERAL PLAN CONSISTENCY – SECTION C
All projects are reviewed by the Community Development Department’s Planning Division staff and the Planning and Design Commission for consistency with the City’s General and Specific Plan policies (City Code Chapter 17.912.010). In general, capital programming is proposed in accordance with existing approved master plans and planning guides, and then is evaluated and ranked based upon priorities identified in those plans and guides.

Priorities may be ranked on items such as:

x Adherence to state and/or federal law
x Adopted City Council policies
x Availability of funding
x Public health and safety
x The 2035 General Plan
2023-2028 Proposed Capital Improvement Program
10 x Public input
x Support of economic development
x Support of infill development
x Project feasibility

PROGRAM AREA SUMMARIES – SECTIONS D-I
This document includes program area summaries and detailed project pages for projects being funded within those program areas during the five-year plan. The summaries include program goals and criteria used to select projects to meet those goals (project selection criteria); a summary of planned spending; a five-year plan; a summary of projects by fund; and maps detailing each site-specific project location for FY2023/24 funded projects.

Six program areas are presented within the CIP. Each program area includes subsections that are divided alphabetically, and in turn these subsections include several different projects. Each project is assigned a letter and eight-digit code when it is approved for funding. The first digit of this code reflects the alphabetical letter assigned to the subsection in which the project is included. Individual projects are detailed in their respective program areas.

Program Area – Section of CIP

General Government – Section D Transportation – Section H A – Technology K – Bikeway
B – New Buildings
C – Facility Improvements
R – Street Maintenance
S – Signals/Lighting/Traffic Control
D – General Government T – Street Improvements
V – Parking
Public Safety – Section E
F – Public Safety City Utilities – Section I
W – Storm Drainage
Convention, Culture, and Leisure – Section F X – Wastewater M – Convention Center Complex, Cultural Arts, Y – Solid Waste Golf, Marina, and Zoo Z – Water

Parks and Recreation – Section G
L – Parks and Recreation

The discussion of an individual capital program area generally begins with summary information on total program expenditures and the major projects that make up the bulk of those expenditures, the planning documents referenced when identifying projects, the funding sources to support the projects, and issue statements that highlight significant unresolved fiscal and 2023-2028 Proposed Capital Improvement Program
11 program policy issues. Each project funded in the five-year plan is summarized within a project detail page.

Detail Pages
The purpose of the detail page is to provide the City Council with enough information to approve the projects or ongoing programs.

An example of a detail page is presented on the following pages to describe the information available.

x Project Number ᬅ and Name ᬆ: The project or program alpha/numeric identifier and its corresponding name. Both would be referenced when putting the project to bid or with any City Council action. The numbering sequence reflects the alphabetical letter assigned (as described on the prior page) and an eight-digit unique numeric identifier. The leading digits reflect the responsible department (refer to the following chart), followed by unique identifiers assigned by the responsible department and generally ending in “00.”

2023-2028 Proposed Capital Improvement Program
12 Responsible Department

o In this example, “K” refers to a bikeway project, and “15” signifies that the department responsible for the project is the Public Works Department. The next four digits are unique and assigned by the department. The last two digits, “00,” signal that this is a parent project. A parent project has budget appropriation authority and will be identified in bold in all the indexes.

o The CIP name may be classified into two categories: project or program. CIP projects are typically site-specific and have a defined budget and completion date.
CIP programs are used for ongoing funding for similar improvements that will be constructed at multiple locations based on the availability of annual funding at locations identified through master plans, planning guides, and replacement programs (e.g., the Groundwater Protection Program, Fire Apparatus Program, and Bikeway Program). CIP programs usually contain “Program” in the title, are generally not site specific, and do not typically have a defined completion date.

x ᬇ Project Description: A brief but specific scope of the project. The scope of an existing CIP description may include only the preliminary aspects of a project such as master planning or environmental review. In such projects, additional funding and a new CIP approved by the City Council are required to fully develop the project. Other projects may include the development of Phase I of a new facility or of the entire project. The level of funding and the project scope description in the CIP determine the parameters of the project at that point in time.

x ᬈ Project Objectives: The purpose or scope of the project.

Leading
Digits Department Name Leading
Digits Department Name
01 Mayor/Council 11 Police
015 City Auditor 12 Fire
02 or 18 City Manager 13 or 15 Public Works
03 City Attorney 14 Utilities
04 City Clerk 17 Convention and Cultural Services
05 City Treasurer 19 Youth, Parks, and Community Enrichment 06 Finance 21 Community Development
07 Information Technology 23 Community Response
08 Human Resources
2023-2028 Proposed Capital Improvement Program
13 x ᬉ Existing Situation: The circumstances that result in the need for the project, including any pertinent history.

x ᬊ Operating Budget Impact: The estimated annual operating impact of the completed project. Operating and maintenance costs or savings that are significant and quantifiable are identified. Due to limited resources, most CIPs are for the repair and/or replacement of existing assets and thereby do not result in significant or quantifiable operating budget impacts. If the impact can be absorbed by the existing operating budget or if it is a repair or rehabilitation project, “none” is the response. If the impact is quantifiable, it is noted on the detail sheet, e.g., “Operating costs related to generator maintenance are estimated to be $800 per year, per generator.”

x ᬋ Project Costs: For each funding source, the amount of current budget, the unobligated budget as of February 2023, and the funding request for each year of the five-year program. The CIP is a five-year plan with a one-year budget. As such, dollars shown are based on the current value of the dollar and adjusted annually. A project must have an identified source (or sources) of funding to be included in the CIP. Many funding sources have restrictions as to how they may be used, as described in the Description of Major Funding Sources section.

o Note: The following reimbursable funds are included within the CIP for planning purposes, but budgets are not appropriated in the fiscal year until all grant and/or award documents have been signed. These include grant funds (Funds 3702, 3703, and 3704) and City utility grant/reimbursable funds (Funds 6205, 6206, 6207, and 6211).

x ᬌ Funding Years: The five-year CIP includes a fiscal year budget (in this example it is FY2023/24) and four fiscal years of planned programming (2024/25, 2025/26, 2026/27, and 2027/28).

2023-2028 Proposed Capital Improvement Program
14 x ᬍ Funding Summary: The CIP plan presents the City's blueprint for funding critical capital projects based on resource availability and Council's capital investment priorities using current year costs. The five-year funding plan identifies total estimated project cost, funding for the following fiscal year, and a cumulative total of prior expenditures. Funding for future years is based on the current year’s estimated availability of resources. Only the projects included in the first year of this plan (e.g., the Capital Budget) are legal appropriations. The second through the fifth years represent the City’s best estimate of a reasonably fundable plan for capital improvements subject to the availability of resources using current year costs.

x ᬎ Timelines: Capital projects will include a Project Start Date and an Estimated Completion Date; however, capital programs will not include a timeline for completion as they are ongoing in nature. Timelines, in light gray, will include a dark gray bar as the Elapsed Time passes or Percentage Complete increases. New capital projects approved for the start of a new fiscal year will reflect 0% completion, but the elapsed time will reflect the current elapsed time of the project at the time the budget is printed.

x ᬏ Council District: The number of the City Council district in which the project is located.

x ᬐ Plan Area: The number(s) of the Community Plan Area(s) in which the project is located (e.g., South Natomas, Pocket, Central City, South Area). Plan areas are defined in the 2035 General Plan. A map of these plan areas is included in the Sacramento Area Maps Section of this document.

x ᬑ Project Location: Street address, intersection, building name, or another identifier.

2023-2028 Proposed Capital Improvement Program
15 x ᬒ Project Manager: The name of the department and/or the individual project manager responsible for delivering the capital project.

The City Charter requires that the City Council adopt a budget for operations and capital improvements on or before June 30 each year. In adopting a five-year capital plan, the City is allowing for prudent and longer-term planning and allocation of resources for its facility and infrastructure needs.

DESCRIPTION OF MAJOR FUNDING SOURCES – SECTION J
A summary of the 2023-2028 CIP resources by funding source. This section gives a brief history of each major fund, the restrictions to its use, examples of where the funds have been previously allocated, and a five-year synopsis of prior funding.

INDEXES – SECTIONS K-N
Programs or projects receiving new funding for FY2023/24 or proposed for future fiscal years are listed in Index K by funding source. Index L provides a similar list, organized by program area. In addition to projects or programs receiving funding identified in the 2023-2028 CIP, there are many continuing programs or projects that have remaining budget authority. These are listed in Index M by City Council district and Index N by project number. Parent CIPs will be listed (in bold) as well as any child or subproject (in italics) established under the scope of the parent CIP.

RESOURCES – SECTION O
Included in this section is a list of frequently used acronyms, a glossary, an index, and additional resources that were used as references in the development of the Program Area sections.

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2023-2028 Proposed Capital Improvement Program

A - 1
Schedule 1
Capital Budget by Fund

FY2023/24 Capital Improvement Program
$107.3 Million

2023-2028 Capital Improvement Program
$465.9 Million

General/Measure U
$14.2
Grants
$12.6
Landscaping and
Lighting
$1.4
Other
$3.0
Park Development
$1.2
Transportation
$27.4
Utilities
$47.5
General/Measure U
$71.7
Grants
$21.3
Landscaping
and Lighting
$3.9
Other
$17.4
Park Development
$1.2
Transportation
$114.4
Utilities
$236.0
2023-2028 Proposed Capital Improvement Program

A - 2
Schedule 2
Capital Budget by Program Area

FY2023/24 Capital Improvement Program
$107.3 Million

2023-2028 Capital Improvement Program
$465.9 Million

Note: The total reflected for each program area includes all funding sources for those projects.

General Government/
Public Safety
$16.2
Convention, Culture,
and Leisure
$1.4 Parks and
Recreation
$1.4
Transportation
$41.0
City Utilities
$47.3
General Government/
Public Safety
$79.5
Convention, Culture,
and Leisure
$8.6 Parks and
Recreation
$2.4
Transportation
$139.7
City Utilities
$235.7
2023-2028 Proposed Capital Improvement Program

A - 3
Program Areas ** FY2023/24 2023-2028
General Government/
Public Safety
Computers/Communications 3,391,070 13,738,350
Fire 4,900,000 26,252,245
Mechanical/Electrical 50,000 250,000
Police 4,245,500 23,124,500
Repair/Remodeling 3,613,000 16,093,000
Subtotal 16,199,570 79,458,095
Convention, Culture,
and Leisure
Community Center 1,330,000 8,280,000
Marina 60,000 300,000
Subtotal 1,390,000 8,580,000
Parks and Recreation
Cultural/Arts 22,300 22,300
Parks and Recreation 1,405,000 2,365,000
Subtotal 1,427,300 2,387,300
Transportation
Bikeways 3,393,000 3,633,000
Parking 715,000 3,575,000
Signals/Lighting/
Traffic Control 8,282,785 30,839,831
Street Improvements 11,738,652 28,994,260
Street Maintenance 16,892,672 72,703,360
Subtotal 41,022,109 139,745,451
City Utilities
Solid Waste 1,398,000 5,666,000
Storm Drainage 9,011,000 46,750,000
Wastewater 5,571,500 33,383,500
Water 31,300,400 149,906,780
Subtotal 47,280,900 235,706,280
Total $107,319,879 $465,877,126
Fund Types
Number* FY2023/24 2023-2028
General/
Measure U
1001 11,466,562 58,155,887
2401 2,700,000 13,500,000
Subtotal 14,166,562 71,655,887
Grants
3702 21,000 105,000
3703 5,103,730 13,767,956
3704 7,456,600 7,456,600
Subtotal 12,581,330 21,329,556
Landscaping &
Lighting
2232 1,415,000 3,875,000
Subtotal 1,415,000 3,875,000
Other
2016 1,350,000 7,533,000
2608 60,000 300,000
3206 11,500 57,500
6010 1,380,000 8,530,000
6501 202,055 1,010,275
Subtotal 3,003,555 17,430,775
Park Development
3204 1,187,300 1,187,300
Subtotal 1,187,300 1,187,300
Transportation
2002 4,396,171 11,078,411
2007 4,400,000 10,000,000
2008 25,125 125,625
2013 400,000 2,000,000
2026 325,000 1,865,000
2035 120,000 600,000
2036 12,571,987 62,859,935
2038 1,813,455 9,067,275
2039 2,597,152 12,985,760
6004 767,723 3,827,723
Subtotal 27,416,613 114,409,729
Utilities
6001 1,500,000 9,900,000
6005 25,683,949 125,936,249
6006 2,883,305 16,595,385
6007 2,081,358 6,349,358
6011 6,007 6,007
6021 15,394,900 77,201,880
Subtotal 47,549,519 235,988,879
Total $107,319,879 $465,877,126
Schedule 3
Fund and Program Area Summaries

*Index K provides further details by fund number.
**Index L provides further details by program area.

Note: Totals provided in Schedule 1 and 2 may
differ from Schedule 3 due to the use of shared
funding sources and rounding.

Funding Source 2023/24 2024/25 2025/26 2026/27 2027/28
City of Sacramento
Total Five-year
Funding

TOTAL FUND SUMMARY
Schedule 4
Budget through
2/2023
1001 GENERAL FUND $11,466,562 $11,935,12 7 $11,744,246 $11,769,432 $11,240,52 0$177,497,793 $58,155,887 1003 ARPA REINVESTMENT $0 $0 $0 $0 $0$5,996,752 $0
2001 MEASURE A - CONSTR. $0 $0 $0 $0 $0$1,470,974 $0
2002 GAS TAX $4,396,171 $1,670,560 $1,670,560 $1,670,560 $1,670,560$19,296,187 $11,078,411 2007 MAJOR STREET CONSTR. $4,400,000 $1,400,000 $1,400,000 $1,400,000 $1,400,000$24,628,746 $10,000,000 2008 TRENCH CUT FEE $25,125 $25,125 $25,125 $25,125 $25,125$87,916 $125,625 2012 TRANSPORT. SYS. MGT. $0 $0 $0 $0 $0$379,626 $0
2013 TRANSPORTATION DEV. $400,000 $400,000 $400,000 $400,000 $400,000$2,484,766 $2,000,000 2016 DEVELOPMENT SERVICES $1,350,000 $1,414,000 $1,517,000 $1,590,000 $1,662,000$19,489,767 $7,533,000 2018 PRIVATE DEVELOPMENT $0 $0 $0 $0 $0 $0 $0
2019 CITATION I-5 IMPROV. $0 $0 $0 $0 $0 $417,000 $0
2020 S. NATOMAS (SN) CIF $0 $0 $0 $0 $0$1,436,414 $0
2021 S. NATOMAS FBA $0 $0 $0 $0 $0 $220,000 $0
2023 MEASURE A - PROJECT $0 $0 $0 $0 $0$16,186,578 $0
2025 NEW MEASURE A CONSTR. $0 $0 $0 $0 $0$2,588,948 $0
2026 NEW MEASURE A MAINT $325,000 $385,000 $385,000 $385,000 $385,000$3,234,313 $1,865,000 2028 PROP 1B - LOCAL ST & RD $0 $0 $0 $0 $0$20,840 $0
2031 INNOVATION AND GROWTH $0 $0 $0 $0 $0$989,746 $0
2032 FAIR SHARE CONTRIB. $0 $0 $0 $0 $0$352,784 $0
2035 TREE PLANTING &

REPLACEMENT
$120,000 $120,000 $120,000 $120,000 $120,000$928,350 $600,000 2036 ROAD MAINT &

REHABILITATION
$12,571,987 $12,571,987 $12,571,987 $12,571,987 $12,571,987$28,832,165 $62,859,935 2038 NMA TRAFFIC CONTROL &
SAFETY
$1,813,455 $1,813,455 $1,813,455 $1,813,455 $1,813,455$7,819,170 $9,067,275 2039 NMA SAFETY,

STREETSCAPE, PED, BIC
$2,597,152 $2,597,152 $2,597,152 $2,597,152 $2,597,152$11,374,831 $12,985,760 2220 SUNSET MEADOWS AD
MAINT
$0 $0 $0 $0 $0$1,600,000 $0
2230 NN LANDSCAPE CFD $0 $0 $0 $0 $0 $122,778 $0
2232 LANDSCAPING & LIGHTING $1,415,000 $615,000 $615,000 $615,000 $615,000$7,051,213 $3,875,000 2235 FLORIN RD STORM & SAN $0 $0 $0 $0 $0$90,308 $0
2401 MEASURE U $2,700,000 $2,700,000 $2,700,000 $2,700,000 $2,700,000$46,227,913 $13,500,000 2502 SPECIAL PRGM

DONATIONS
$0 $0 $0 $0 $0$287,235 $0
A - 4
Funding Source 2023/24 2024/25 2025/26 2026/27 2027/28
City of Sacramento
Total Five-year
Funding

TOTAL FUND SUMMARY
Schedule 4
Budget through
2/2023
2504 SPECIAL RECREATION $0 $0 $0 $0 $0$842,398 $0
2507 LAND PARK TRUST $0 $0 $0 $0 $0 $172,070 $0
2508 QUIMBY ACT $0 $0 $0 $0 $0 $7,044,373 $0
2601 OLD SAC MARKET $0 $0 $0 $0 $0 $85,134 $0
2603 GOLF $0 $0 $0 $0 $0 $92,640 $0
2605 ZOO $0 $0 $0 $0 $0 $1,343 $0
2607 ART IN PUBLIC PLACES
(APP)
$0 $0 $0 $0 $0$26,127 $0
2608 MARINA $60,000 $60,000 $60,000 $60,000 $60,000$844,636 $300,000 2609 M. FRIEDMAN ESC APP $0 $0 $0 $0 $0$1,000,000 $0
2700 BLOCK GRANT/SHRA $0 $0 $0 $0 $0 $6,911,874 $0
2701 DISASTER RELIEF ACT $0 $0 $0 $0 $0 $3,067 $0
2702 OPERATING GRANTS $0 $0 $0 $0 $0 $0 $0
2703 EXTERNAL FUND PRGRMS $0 $0 $0 $0 $0$369,302 $0
2801 CAL EPA $0 $0 $0 $0 $0 $0 $0
3001 1993 SERIES B COP $0 $0 $0 $0 $0 $600,000 $0
3002 2002 CIRB $0 $0 $0 $0 $0 $1,575 $0
3003 2003 CIRB $0 $0 $0 $0 $0 $21,748,994 $0
3004 2006 CIRB TAX-EXEMPT
(TE)
$0 $0 $0 $0 $0$3,622,832 $0
3005 2006 CIRB - TAXABLE (TX) $0 $0 $0 $0 $0$361,000 $0 3006 2006 CAPITAL BONDS (TE) $0 $0 $0 $0 $0$114,576 $0
3008 WILLOWCREEK FEE DIST. $0 $0 $0 $0 $0$787,855 $0
3201 NN CIF $0 $0 $0 $0 $0 $171,494 $0
3202 RICHARDS/RAILYARDS/

DOWNTOWN
$0 $0 $0 $0 $0$359,000 $0
3204 PARK DEVEL. IMPACT FEE $1,187,300 $0 $0 $0 $0$34,686,892 $1,187,300 3206 NN FINANCE PLAN (NNFP)

PUBLIC FACILITIES FEE
$11,500 $11,500 $11,500 $11,500 $11,500$118,641 $57,500 3210 DOWNTOWN IMPACT FEE $0 $0 $0 $0 $0$907,000 $0
3215 TRANSP DEV IMPACT FEE $0 $0 $0 $0 $0$6,619,262 $0
3311 N LAGUNA CREEK PARK
COMMUNITY FEE DIST.
$0 $0 $0 $0 $0$70,458 $0
3314 NN DRAINAGE CFD $0 $0 $0 $0 $0 $417,588 $0
A - 5
Funding Source 2023/24 2024/25 2025/26 2026/27 2027/28
City of Sacramento
Total Five-year
Funding

TOTAL FUND SUMMARY
Schedule 4
Budget through
2/2023
3323 CFD 97-01 SERIES C $0 $0 $0 $0 $0 $67,580 $0
3328 NN DRAIN. 05 CFD 97-01 $0 $0 $0 $0 $0$551,121 $0
3333 CFD 97-01 CONSTRUCTION $0 $0 $0 $0 $0$246,635 $0
3338 FLORIN DEPOT IND. PARK $0 $0 $0 $0 $0$564,000 $0
3701 TAX INCREMENT $0 $0 $0 $0 $0 $3,852,783 $0
3702 CAPITAL REIMBURSEMENT $21,000 $21,000 $21,000 $21,000 $21,000$19,429,002 $105,000 3703 FEDERAL CAP. GRANTS $5,103,730 $8,664,226 $0 $0 $0$74,370,887 $13,767,956 3704 OTHER CAPITAL GRANTS $7,456,600 $0 $0 $0 $0$96,876,361 $7,456,600 3802 2006 ARMY DEPOT TX $0 $0 $0 $0 $0$1,479,176 $0
3803 2006 ARMY DEPOT TE $0 $0 $0 $0 $0 $714,973 $0
6001 WATER IMPACT FEE $1,500,000 $5,400,000 $1,000,000 $1,000,000 $1,000,000$37,723,647 $9,900,000 6002 WASTEWATER IMPACT FEE $0 $0 $0 $0 $0 $0 $0
6004 PARKING $767,723 $765,000 $765,000 $765,000 $765,000$37,557,473 $3,827,723 6005 WATER $25,683,949 $18,002,825 $28,000,825 $28,840,825 $25,407,825$131,389,546 $125,936,249 6006 WASTEWATER $2,883,305 $2,427,670 $2,427,670 $6,865,670 $1,991,070$18,121,092 $16,595,385 6007 SOLID WASTE $2,081,358 $1,148,000 $1,040,000 $1,040,000 $1,040,000$31,240,184 $6,349,358 6008 LANDFILL CLOSURE $0 $0 $0 $0 $0 $5,195,273 $0
6009 MARINA (ENTERPRISE) $0 $0 $0 $0 $0$874,075 $0
6010 COMMUNITY CENTER $1,380,000 $1,775,000 $2,675,000 $1,375,000 $1,325,000$19,886,320 $8,530,000 6011 STORM DRAINAGE $6,007 $0 $0 $0 $0$15,953,374 $6,007 6012 4TH R PROGRAM $0 $0 $0 $0 $0 $652,524 $0
6021 STORM DRAINAGE

PROPERTY FEE
$15,394,900 $14,117,00 0 $14,267,000 $14,324,000 $19,098,980$11,316,310 $77,201,880 6205 WATER GRANT

REIMBURSEMENT (RMB)
$0 $0 $0 $0 $0$5,487,836 $0
6206 WASTEWATER GRANT RMB $0 $0 $0 $0 $0$450,000 $0
6207 SOLID WASTE GRANT RMB $0 $0 $0 $0 $0$720,500 $0
6310 WATER REV. BONDS (RB) $0 $0 $0 $0 $0$6,662,329 $0
6311 WATER REV. BONDS 2017 $0 $0 $0 $0 $0$1,937,676 $0
6312 DRINKING WATER SRF
LOAN
$0 $0 $0 $0 $0$107,166,683 $0
6320 WASTEWATER RB 2013 $0 $0 $0 $0 $0$545,297 $0
6321 WASTEWATER RB 2019 $0 $0 $0 $0 $0$6,580,455 $0
A - 6
Funding Source 2023/24 2024/25 2025/26 2026/27 2027/28
City of Sacramento
Total Five-year
Funding

TOTAL FUND SUMMARY
Schedule 4
Budget through
2/2023
6330 2018 TOT REV BONDS (TE) $0 $0 $0 $0 $0$294,180,214 $0 6331 2018 TOT REV BONDS (TA) $0 $0 $0 $0 $0$20,032,584 $0 6332 2019 STID REV BONDS $0 $0 $0 $0 $0$53,900,000 $0
6501 FLEET MANAGEMENT $202,055 $202,055 $202,055 $202,055 $202,055$8,611,586 $1,010,275 6502 RISK MANAGEMENT $0 $0 $0 $0 $0 $10,000 $0
$107,319,879 $90,241,682 $88,029,575 $92,162,761 $88,123,229$1,483,440,741Total All Funds: $465,877,126 A - 7
Program Area
City of Sacramento

TOTAL PROGRAM AREA SUMMARY
Schedule 5
2023/24 2024/25 2025/26 2026/27 2027/28
Total Five-year
Funding
Budget through
2/2023
ANIMAL CONTROL $0 $0 $0 $0 $0 $350,000 $0
BIKEWAYS $3,393,000 $60,000 $60,000 $60,000 $60,000$36,109,071 $3,633,000 COMMUNITY CENTER $1,330,000 $1,725,000 $2,625,000 $1,325,000 $1,275,000$407,289,521 $8,280,000 COMMUNITY IMPROVEMENTS $0 $0 $0 $0 $0$9,510,067 $0
COMPUTERS / COMMUNICATIONS $3,391,070 $2,455,070 $2,558,070 $2,631,070 $2,703,070$78,492,193 $13,738,350 CULTURAL / ARTS $22,300 $0 $0 $0 $0 $5,288,715 $22,300
DRAINAGE $9,011,00 0 $8,485,000 $8,635,000 $7,992,000 $12,627,000$24,038,035 $46,750,000 ECONOMIC DEVELOPMENT $0 $0 $0 $0 $0$6,259,817 $0
FIRE $4,900,000 $5,619,607 $5,403,726 $5,428,912 $4,900,000$72,486,349 $26,252,245 MARINA $60,000 $60,000 $60,000 $60,000 $60,000$2,983,384 $300,000 MECHANICAL / ELECTRICAL $50,000 $50,000 $50,000 $50,000 $50,000$7,463,257 $250,000 NEW BUILDINGS $0 $0 $0 $0 $0 $24,447,177 $0
PARKING $715,000 $715,000 $715,000 $715,000 $715,000$37,029,301 $3,575,000 PARKS & RECREATION $1,405,000 $240,000 $240,000 $240,000 $240,000$108,894,454 $2,365,000 POLICE $4,245,500 $4,701,000 $4,726,000 $4,726,000 $4,726,000$12,977,060 $23,124,500 REPAIR / REMODELING $3,613,000 $3,120,000 $3,120,000 $3,120,000 $3,120,000$33,773,449 $16,093,000

SIGNALS / LIGHTING / TRAFFIC

CONTROL
$8,282,785 $11,311,681 $3,748,455 $3,748,455 $3,748,455$53,077,878 $30,839,831 SOLID WASTE $1,398,000 $1,148,000 $1,040,000 $1,040,000 $1,040,000$36,634,490 $5,666,000 STREET IMPROVEMENTS $11,738,652 $5,139,652 $4,038,652 $4,038,652 $4,038,652$176,932,051 $28,994,260 STREET MAINTENANCE $16,892,672 $13,952,672 $13,952,672 $13,952,672 $13,952,672$33,806,540 $72,703,360 WASTEWATER $5,571,500 $5,779,000 $5,923,000 $10,955,000 $5,155,000$22,124,755 $33,383,500 WATER $31,300,400 $25,680,000 $31,134,000 $32,080,000 $29,712,380$293,473,177 $149,906,780 Total: $107,319,879 $90,241,682 $88,029,575 $92,162,761 $88,123,229$1,483,440,741 $465,877,126 A - 8
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2023-2028 Proposed Capital Improvement Program

B - 1

CITY COUNCIL DISTRICTS

2023-2028 Proposed Capital Improvement Program

B - 2

COMMUNITY PLAN AREAS

2023-2028 Proposed Capital Improvement Program

B - 3

SHOVEL-READY AREAS

2023-2028 Proposed Capital Improvement Program

B - 4

NEIGHBORHOOD COMMERCIAL REVITALIZATION AREAS

2023-2028 Proposed Capital Improvement Program

B - 5

BIKEWAYS

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2023-2028 Proposed Capital Improvement Program

C - 1

INTRODUCTION
There are two newly created programs in the 2023- 2028 CIP. Both progr ams are citywide, as such there are no site-specific CIPs. These items include: a program to maintain and re-certify the City’s three Railway Quiet Zones and funding to support the replacement of residential water meters that are at the end of their useful life.

An analysis is performed annually to determine the consistency of the CIP with the 2035 General Plan’s goals and policies. The analysis also looks at the Shovel-Ready Sites Program to gauge consistency with investments in opportunity areas.

The 2035 General Plan anticipates that much of the city’s growth will occur as infill. Infill development reutilizes existing urban areas for new construction. In October 2009, the City Council approved the Shovel-Ready Sites Program’s Tier 1 and Tier 2 priority areas to help implement the infill goals and policies, and to align programming guide criteria and CIP funding to focus resources toward new infrastructure projects in priority shovel-ready areas (Resolution No. 2009-0629).

In addition to identifying opportunities for growth, the 2035 General Plan also includes goals and policies dedicated to the pres ervation and enhancement of exis ting neighborhoods. Therefore, it is important to balance investment in shovel-ready areas with the maintenance of established communities. As such, projects continue to be identified in the Shovel-Ready Sites Program’s Tier 1 and 2 priority areas while balancing the needs of existing neighborhoods.

SHOVEL-READY AREAS
One key to consistency with the 2035 General Plan lies in the relationship between the CIP and the Shovel-Ready Areas. The Shovel-Ready Areas identify priority areas for city investment and were based on opportunity areas identified in the 2035 General Plan . Focusing growth and investment in the Shovel-Ready Areas will help Sacramento grow consistent with the vision, goals, and policies set forth in the General Plan.

The lists below and the following map identify th e shovel-ready opportunity areas identified as either Tier 1 or Tier 2 and were used to help inform the General Plan consistency finding.

Tier 1 Priority Area Sites (highest priority)
 Central City
 Swanston Station, Arden Fa ir, Point West, Cal Expo
 65 th Street/University Village, Sacramento Center for Innovation (south of CSUS and west of Power Inn Road), Granite Regional Park
 Florin Road
 Delta Shores

Tier 2 Priority Area Sites
 North Natomas, Panhandle, Greenbriar
 North Sacramento, Robla, McClellan/Parker Homes
 Power Inn Area
 Other Infill Areas (Corridor s and Transit Station Areas) 2023-2028 Proposed Capital Improvement Program

C - 2

SHOVEL-READY AREAS

2023-2028 Proposed Capital Improvement Program

C - 3
The two newly created CIPs for the FY 2023-24 are citywide in nature and address maintenance, repairs, rehabilitation, and improvements to existing infrastructure. Both CIPs were individually determined to be consistent with policies in the 2035 General Plan.

New FY2023/24 CIPs by Program Area

Section –
Program Area
Project
Number
Project Name Description
Section H –
Transportation
S15245700 City Railway Quiet
Zones Program
The objective of this program is to
maintain and re-certify the City's three
Quiet Zones, required by federal law on
a in 3-5 year basis. This program will
fund ongoing management of the City's
existing Quiet Zones. Work will include
staff time, traffic counts, and
potential improvements at multiple at-
grade crossings.

Section I –
Utilities
Z14230100 Water Meter
Replacement Program
This program will support the
replacement of residential water meters
that are at the end of useful life.
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2023-2028 Proposed Capital Improvement Program
D - 1

INTRODUCTION
The General Government Program reflects the City’s commitment to focus resources toward preserving its existing facilities and continuing its programs through its “green building” and sustainable practices.

This Program utilizes the following goals and criteria to develop the five-year plan:

Program Goals
 Ensure public health and safety
 Increase efficiency
 Enhance quality of life
 Increase accessibility
 Improve transparency

Ranking Criteria
 Public safety
 Renewal/Replacement of wo rn/obsolete/failed components  Updates out-of-date software or equipment
 Increases accurate, open access to data
 Leverages existing resources
 Self-supporting (through fees)
 Increases or maintains sustainability

This Program is able to fund only the most critically needed pr ograms and relies on the use of available one-time funds for other important projects that focus on safety.

The General Government Program is divided into the following major subprograms:
 City Facilities
 Fee and Charge Supported
 Fleet Management
 Information Technology
 Libraries

2023-2028 Proposed Capital Improvement Program
D - 2

MAJOR FUNDING SOURCES

FY2023/24 General Government Program Funding
by Subprogram Area (in thousands)
$6,904

FY2023/24 General Government Program
by Fund (in thousands)
$6,904

*See funding chart on next page for more information
City Facilities
$2,870
Fee and Charge
Supported
$1,350
Fleet Management
$200
Information
Technology
$1,991
Libraries
$493
General
$1,741
Measure U
$2,700
Development
Services
$1,350
Fleet
$202
Other*
$911
2023-2028 Proposed Capital Improvement Program
D - 3
FY2023/24 Program Funding
Fund #1 Fund Name # of CIPs2 Budget
1001 General Fund 6 1,741,062
2002 Gas Tax 1 25,611
2016 Development Services 2 1,350,000
2401 Measure U 2 2,700,000
3702 Capital Reimbursement 1 21,000
3703 Federal Capital Grants 1 493,000
6004 Parking 2 52,723
6005 Water 2 20,949
6006 Wastewater 2 8,305
6007 Solid Waste 1 233,358
6010 Community Center 1 50,000
6011 Storm Drainage 1 6,007
6501 Fleet 5 202,055
TOTAL GENERAL GOVERNMENT $6,904,070
1Funds may be in several program areas and may be found in the other sections of this document. 2Projects may have multiple funding sources.

2023-2028 General Government Program
by Fund (in thousands)
$29,331

Additional information on fundi ng sources and their restrictions may be found in Description of Major Funding Sources (Section J). All projects receiving funding may be found by referring to Index K. Total funding for a project may be found by reviewing the detail sheets after this summary or by referring to Index N.

General
$5,879
Measure U
$13,500
Development
Services
$7,533
Fleet
$1,010
Other*
$1,409
2023-2028 Proposed Capital Improvement Program
D - 4

MAJOR PROGRAMS AND PROJECTS
The General Government Program includes a variety of programs and projects. The top-funded CIPs during the five-year period are listed below by subprogram.

City Facilities
City Facility Reinvestment Program (C13900000, $11.0 million) This program strategically prioritizes the improvements needed to City facilities to ensure public safety, building code compliance, pres ervation, and energy efficiency. Public and employee safety is key. Funding for major pr ojects in FY2023/24 includes roof repairs, painting, Heating Ventilation and Air Conditioning (HVAC) Controls, Public Safety Administration Building (PSAB) elevator upgrades, Old Sacramento dock improvements, repairs at Kenney Police Station restroom, and replacement of City Hall lobby doors.

Facility ADA Compliance Program (C13000400, $3.0 million) This program ensures that persons with disabilities have access to City programs, services, and activities (PSA) offered within City facilities. The program also recognizes that the City cannot immediatel y remediate all physical barriers in compliance with the Federal ADA and State Accessibility requirem ents due to budgetary constraint. A First- Tier prioritized phase of work that would provide the greatest level of access and make it possible for the largest number of people (e specially persons with disabilities) to participate in City’s PSA offered at the facilities are being forwarded. Projects scheduled in FY2023/24 include the follo wing: path of travel upgrades at Martin Luther King Jr.

Library; accessible parking and path of travel upgrades at Mangan Pool Facility; and entrance ramp and stairs upgrades at Belle Cooledge Community Center.

Fee and Charge Supported
Building Permit Technology Program (A21006600, $6.5 million) This self-funded program implements proc ess and technology needs related to development activities. The fees collect ed are used to develop, implement, and support various programs for the public including upgrades to the database of citywide development activity (Accela), the system fo r viewing details and statuses of building permit applications and permits (Online Citi zen Portal), and processes that expedite services to customers (Sacramento Streamline Initiative).

Information Technology
IT Replacement Program (A07000300, $3.4 million)
This ongoing program maintains and replac es network and telecommunications infrastructure systems necessary for comm unication between devices (computer to server) and people (e.g., phones, email). This program also ensures the integrity and availability of citywide IT enterprise re sources based on life cycle standards, current technologies, and best practice benchmarks. These highly complex systems support City operations and all essential City business systems.
2023-2028 Proposed Capital Improvement Program
D - 5
FY2023/24 Capital Projects and Programs
Non-site specific or multi-site projects are not shown

Note: Details for the project numbers listed on the map above are provided in alphabetical project order on the following pages.

City of Sacramento
Capital Improvement Program A04000100
Updates technology and automation projects within the City Clerk’s office.Project Description Support the automation of City Clerk and citywide processes for greater efficiency and service delivery.Project Objectives The technology currently in use does not address all of the office’s automation needs.Existing Situation None.Operating Budget
Impact
CITY CLERK AUTOMATION PROGRAMProject Name
$1,390,124 $927,857 $60,000 $60,000 $60,000 $60,000 $60,0001001 GENERAL FUND $0 $0 $0 $0 $0 $0 $03204 PARK DEVEL. IMPACT FEE
Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$60,000 $60,000 $60,000 $60,000 $60,000Total $1,390,124 $927,857 $1,690,124Est. Project Cost
$300,000
$60,000
2023 - 2028 Funding
$462,267Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
0 0 0 0 0 0 0 0 0 0
Council District
Plan Area
All
All
City ClerkProject Manager , Monica Lindholm
Project Location Citywide
D - 6
City of Sacramento
Capital Improvement Program A07000300
Ongoing program to maintain and replace IT telecommunications systems including voice over internet protocol (VoIP) equipment, voicemail, unified e- mail messaging, software and hardware licensing, physical and virtual server consolidation, data storage, network infrastructure, closed circuit television (CCTV) camera systems, mobile devices, and all related components based on industry standard life cycles.

Project Description
Ensure the integrity and availability of citywide IT enterprise resources based on life-cycle standards, current technologies, and best practices benchmarks.

Project Objectives
Funds continue the management, coordination, and budgeting of citywide IT resources, resulting in overall cost savings.

Existing Situation
To fund this program, departments are charged for telecommunications and other hardware replacement costs based on usage citywide. The “user fee” will be charged to all departments and does not result in additional General Fund costs.

Operating Budget
Impac
t
IT EQUIPMENT REPLACEMENT PROGRAMProject Name
$2,961,221 $680,000 $680,000 $680,000 $680,000 $680,000 $680,0001001 GENERAL FUND $75,000 $0 $0 $0 $0 $0 $03702 CAPITAL REIMBURSEMENT
$0 $0 $0 $0 $0 $0 $06004 PARKING
$0 $0 $0 $0 $0 $0 $06005 WATER
$0 $0 $0 $0 $0 $0 $06006 WASTEWATER
$0 $0 $0 $0 $0 $0 $06007 SOLID WASTE
$0 $0 $0 $0 $0 $0 $06010 COMMUNITY CENTER
$0 $0 $0 $0 $0 $0 $06011 STORM DRAINAGE
Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$680,000 $680,000 $680,000 $680,000 $680,000Total $3,036,221 $680,000 $6,436,221Est. Project Cost
$3,400,000
$680,000
2023 - 2028 Funding
$2,356,221Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
0 0 0 0 0 0 0 0 0 0
Council District
Plan Area
All
All
Information TechnologyProject Manager , Darin Arcolino
Project Location Citywide
D - 7
City of Sacramento
Capital Improvement Program A07000400
The funding for this program will be used to expand and maintain the fiber optic infrastructure in the City.Project Description Achieve the level of connectivity that is needed for traffic control, network connectivity, and communication purposes between City facilities and other agencies.

Project Objectives
After review of existing infrastructure, it has been determined that there is a need to expand and maintain the fiber optic infrastructure in order to achieve the required level of city connectivity.

Existing Situation
This program’s costs are covered through fiber lease revenues from the Los Rios and Sacramento Libraries (Fund 3702).

Operating Budget
Impact
CITYWIDE FIBER EXPANSION PROGRAMProject Name
$429,438 $2,388 $0 $0 $0 $0 $01001 GENERAL FUND
$226,000 $0 $0 $0 $0 $0 $02016 DEVELOPMENT SERVICES
$15,000 $0 $0 $0 $0 $0 $03003 2003 CIRB
$188,252 $63,700 $21,000 $21,000 $21,000 $21,000 $21,0003702 CAPITAL REIMBURSEMENT $40,000 $0 $0 $0 $0 $0 $06005 WATER
Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$21,000 $21,000 $21,000 $21,000 $21,000Total $898,690 $66,088 $1,003,690Est. Project Cost
$105,000
$21,000
2023 - 2028 Funding
$832,601Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
0 0 0 0 0 0 0 0 0 0
Council District
Plan Area
All
All
Information TechnologyProject Manager , Darin Arcolino
Project Location Citywide
D - 8
City of Sacramento
Capital Improvement Program A07000700
A comprehensive Digital Strategy provides the framework, prioritization, and multi-year action plan fo r delivering innovation and technology services that are streamli ned, effective, secure, and easily accessible by all.

Project Description
The execution of the Digital Strategy initiatives will expand access to information, more efficiently use resources, and improve the City’s ability to serve customers more effectively and transparently.

Project Objectives
In FY2023/24, $1,000,000 will be redirected towards the Constituent Relationship Management (CRM) System for Ongoing Support & Enhancements
Existing Situation
Digital Strategy investments that have a citywide benefit will be allocated across the General Fund and appropriate enterprise funds through the City’s cost allocation process. Additionally, projects will result in operational efficiencies and process improvements citywide.

Operating Budget
Impac
t
DIGITAL STRATEGYProject Name
$0 $0 $706,542 $0 $0 $0 $01001 GENERAL FUND
$0 $0 $25,611 $0 $0 $0 $02002 GAS TAX
$0 $0 $0 $0 $0 $0 $02016 DEVELOPMENT SERVICES
$0 $0 $0 $0 $0 $0 $03004 2006 CIRB TAX-EXEMPT (TE)
$0 $0 $2,723 $0 $0 $0 $06004 PARKING
$0 $0 $20,124 $0 $0 $0 $06005 WATER
$0 $0 $5,635 $0 $0 $0 $06006 WASTEWATER
$0 $0 $233,358 $0 $0 $0 $06007 SOLID WASTE
$0 $0 $0 $0 $0 $0 $06010 COMMUNITY CENTER
Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$1,000,000 $0 $0 $0 $0Total $0 $0
$1,000,000Est. Project Cost
$1,000,000
$1,000,000
2023 - 2028 Funding
$0Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
All
All
Information TechnologyProject Manager , Ignacio Estevez Project Location Citywide
D - 9
City of Sacramento
Capital Improvement Program A07001600
Expand fiber optic infrastructure investments used to connect City services. As part of the City’s Public- Private Partnership (PPP) with Verizon, the City was given new fiber optic infrastructure anywhere that Verizon installed new fiber lines. This project will fund the final connection of the fiber communication lines to City facilities and industrial assets, such as traffic signals, fire stations, and community centers.

Project Description
This program will leverage last mile connectivity to and from Verizon-established physical hand off points.

The City's PPP with Verizon established approximately 200 network hand off locations that will allow the City to connect every fire station, sump, well, and traffic signal corridor to its fiber network.

Project Objectives
Interconnecting the City’s facilities and industrial assets will allow the City to operate more efficiently by reducing carrier dependency, commute times, and response time for repairs. It will also allow the City to provide digital services to underserved communities.

Existing Situation
None.Operating Budget
Impac
t
FIBER OPTIC INFRASTRUCTURE PROGRAMProject Name
$600,000 $432,925 $200,000 $200,000 $200,000 $200,000 $200,0001001 GENERAL FUND Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$200,000 $200,000 $200,000 $200,000 $200,000Total $600,000 $432,925 $1,600,000Est. Project Cost
$1,000,000
$200,000
2023 - 2028 Funding
$167,075Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
0 0 0 0 0 0 0 0 0 0
Council District
Plan Area
All
All
Information TechnologyProject Manager , Darin Arcolino
Project Location Citywide
D - 10
City of Sacramento
Capital Improvement Program A13000200
Funding for upgrades, replacement, or additions to the Fleet Management asset management and business intelligence performance monitoring tools.

Project Description
Implement integration required to establish fleet reporting analytics and Fleet Business Intelligence dashboard tools to monitor equipment use and performance.

Project Objectives
Funds are needed to continue to keep technology current for proper management of the Fleet Management asset management work order system and business intelligence reporting tools.

Existing Situation
None.Operating Budget
Impac
t
FLEET MANAGEMENT TECHNOLOGY PROGRAMProject Name
$2,049,000 $229,554 $50,000 $50,000 $50,000 $50,000 $50,0006501 FLEET MANAGEMENT Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$50,000 $50,000 $50,000 $50,000 $50,000Total $2,049,000 $229,554 $2,299,000Est. Project Cost
$250,000
$50,000
2023 - 2028 Funding
$1,819,446Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
All
All
Public WorksProject Manager , Alison Kerstetter
Project Location Citywide
D - 11
City of Sacramento
Capital Improvement Program A21006400
An ongoing program to implement automated processe s and to address technology needs related to development activities, funded through an automation surcharge of 8% on all planning entitlement applications (Resolution No. 2008-0195).

Project Description
Implement technology improvement objectives; develop systems to replace existing programs or provide information not currently available on existing systems; and provide tracking systems for permits and entitlements.

Project Objectives
The systems utilized for tracking development activities may not address all of the current and future automation needs.

Existing Situation
None.Operating Budget
Impac
t
PLANNING TECHNOLOGY PROGRAMProject Name
$1,058,950 $0 $0 $0 $0 $0 $01001 GENERAL FUND
$2,172,235 $1,487,168 $181,000 $189,000 $199,000 $206,000 $212,0002016 DEVELOPMENT SERVICES Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$181,000 $189,000 $199,000 $206,000 $212,000Total $3,231,185 $1,487,168 $4,218,185Est. Project Cost
$987,000
$181,000
2023 - 2028 Funding
$1,744,017Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
0 0 0 0 0 0 0 0 0 0
Council District
Plan Area
All
All
Community DevelopmentProject Manager , Kim Swaback
Project Location Citywide
D - 12
City of Sacramento
Capital Improvement Program A21006600
An automation surcharge of 8% is charged on plan check and permit fees (Resolution No. 2008-0195) to fund the technology improvements related to development activities.

Project Description
Implement technology improvement objectives, develop systems to replace existing programs or provide information not currently available on existing systems, and provide tracking systems for permits and entitlements.

Project Objectives
The systems utilized for tracking plans and building permits may not address all of the current and future automation needs.

Existing Situation
None.Operating Budget
Impac
t
BUILDING PERMIT TECHNOLOGY PROGRAMProject Name
$3,147,475 $0 $0 $0 $0 $0 $01001 GENERAL FUND
$13,146,101 $8,770,362 $1,169,000 $1,225,000 $1,318,000 $1,384,000 $1,450,0002016 DEVELOPMENT SERVICES Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$1,169,000 $1,225,000 $1,318,000 $1,384,000 $1,450,000Total $16,293,576 $8,770,362 $22,839,576Est. Project Cost
$6,546,000
$1,169,000
2023 - 2028 Funding
$7,523,214Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
0 0 0 0 0 0 0 0 0 0
Council District
Plan Area
All
All
Community DevelopmentProject Manager , Kim Swaback
Project Location Citywide
D - 13
City of Sacramento
Capital Improvement Program B13000100
Consolidation and improvement of fleet service, repair facilities, and parts stores.Project Description Upgrade fleet shops as needed, including but not limited to lifts, air conditioning units, build shop components, and other permanent equipment and infrastructure.

Project Objectives
Fleet shops are in need of ongoing maintenance and upgrades as shop components come to the end o f their useful lives and new technology becomes available.

Existing Situation
None.Operating Budget
Impact
FLEET FACILITIES PROGRAMProject Name
$2,053,680 $304,860 $50,000 $50,000 $50,000 $50,000 $50,0006501 FLEET MANAGEMENT Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$50,000 $50,000 $50,000 $50,000 $50,000Total $2,053,680 $304,860 $2,303,680Est. Project Cost
$250,000
$50,000
2023 - 2028 Funding
$1,748,820Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
All
All
Public WorksProject Manager , Alison Kerstetter
Project Location Citywide
D - 14
City of Sacramento
Capital Improvement Program C13000100
Fuel management, dispensing, storage, and monitoring systems require ongoing testing, maintenance, and upgrading to ensure environmental protection. This program provides funding for upgrades and implements alternative fuel infrastructure.

Project Description
Expand technology and resources for all fueling requirements, including compressed natural gas, gasoline, diesel, and oil by replacing and updating failing or outdated fueling equipment, storage, and supporting infrastructure.

Project Objectives
This program implements the City Council’s fleet sustainability goals, which expands the use o f
alternative fuels and GPS telemetrics.

Existing Situation
Ongoing maintenance costs are recovered through a fuel surcharge.Operating Budget Impact
FUEL MANAGEMENT AND SUPPORT EQUIPMENT PROGRAMProject Name $3,438,599 $144,033 $50,000 $50,000 $50,000 $50,000 $50,0006501 FLEET MANAGEMENT Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$50,000 $50,000 $50,000 $50,000 $50,000Total $3,438,599 $144,033 $3,688,599Est. Project Cost
$250,000
$50,000
2023 - 2028 Funding
$3,294,566Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
All
All
Public WorksProject Manager , Alison Kerstetter
Project Location Citywide
D - 15
City of Sacramento
Capital Improvement Program C13000200
The project provides funding for monitoring and remediation efforts in order to meet state requirements.Project Description Ongoing monitoring and soil and groundwater remediation to remove contamination.Project Objectives The City acquired property for the development of the Pannell Community Center where a dry cleane r business had previously been located. Extensive remediation of the contaminated soil and groundwate r has been performed since the City's acquisition of the property, and the contamination has been significantly reduced. However, it is estimated t hat the property will require ongoing remediation and cleanup through 2030 before the City can stop monitoring efforts.

Existing Situation
None.Operating Budget
Impact
MEADOWVIEW REMEDIATION PROGRAMProject Name
$0 $0 $70,000 $70,000 $70,000 $70,000 $70,0001001 GENERAL FUND Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$70,000 $70,000 $70,000 $70,000 $70,000Total $0 $0
$350,000Est. Project Cost
$350,000
$70,000
2023 - 2028 Funding
$0Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
8 4
Public WorksProject Manage
r , James Christensen
Project Location 2450 Meadowview Road
D - 16
City of Sacramento
Capital Improvement Program C13000400
Survey, classify, and prioritize conditions in City facilities that do not comply with state accessibility requirements and the American with Disability Act (ADA). The federal ADA was signed into law in July 1990.

Project Description
Comply with state and federal civil rights laws to eliminate physical barriers which cause discrimination to individuals with disabilities. Remediate conditions or barriers that hinder the participation of individuals with disabilities in City’s programs, services, and activities.

Project Objectives
City staff are currently delivering projects consistent with the City’s Facilities ADA Transition Plan. Public entities have an ongoing obligation to ensure that their programs, services, and activities are accessible to the public.

Existing Situation
None.Operating Budget
Impac
t
FACILITY ADA COMPLIANCE PROGRAMProject Name
$2,200,400 $35,846 $0 $0 $0 $0 $01001 GENERAL FUND
$322,083 $322,083 $500,000 $500,000 $500,000 $500,000 $500,0002401 MEASURE U $92,640 $92,271 $0 $0 $0 $0 $02603 GOLF
$1,343 $0 $0 $0 $0 $0 $02605 ZOO
$26,421 $0 $0 $0 $0 $0 $03704 OTHER CAPITAL GRANTS
$122,170 $100,141 $50,000 $50,000 $50,000 $50,000 $50,0006004 PARKING $41 $0 $0 $0 $0 $0 $06007 SOLID WASTE
$1,315,329 $347,239 $50,000 $50,000 $50,000 $50,000 $50,0006010 COMMUNITY CENTER $115,455 $274 $0 $0 $0 $0 $06501 FLEET MANAGEMENT
Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$600,000 $600,000 $600,000 $600,000 $600,000Total $4,195,882 $897,855 $7,195,882Est. Project Cost
$3,000,000
$600,000
2023 - 2028 Funding
$3,298,028Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
All
All
Public WorksProject Manager , Obi Agha
Project Location Citywide
D - 17
City of Sacramento
Capital Improvement Program C13900000
This program provides funding for end-of-life cyc le replacement of facility components or major repairs due to deferred maintenance. In June 2018, staff completed the facility condition assessment to determine and prioritize capital replacement and maintenance needs.

Project Description
Repair or replace roofs, structural elements, plumbing, electrical service, mechanical systems, and exterior coatings of City facilities to ensure public safety, building code compliance, preservation, and energy efficiency.

Project Objectives
This program will be used for improvement projects at existing City facilities. Deferred maintenance at City facilities is currently estimated at approximately $69 million.

Existing Situation
Annual funding to this program prevents increased maintenance costs within the operating budget.Operating Budget Impact
CITY FACILITY REINVESTMENT PROGRAMProject Name
$231,691 $37,654 $0 $0 $0 $0 $01001 GENERAL FUND
$604,586 $604,586 $2,200,000 $2,200,000 $2,200,000 $2,200,000 $2,200,0002401 MEASURE U $1,575 $0 $0 $0 $0 $0 $03002 2002 CIRB
$1,960 $0 $0 $0 $0 $0 $03003 2003 CIRB
$1,643 $0 $0 $0 $0 $0 $03006 2006 CAPITAL BONDS (TE)
Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$2,200,000 $2,200,000 $2,200,000 $2,200,000 $2,200,000Total $841,455 $642,240 $11,841,455Est. Project Cost
$11,000,000
$2,200,000
2023 - 2028 Funding
$199,215Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
All
All
Public WorksProject Manager , James Christensen
Project Location Citywide
D - 18
City of Sacramento
Capital Improvement Program C15000400
Maintain and replace security camera systems and all related components based on industry standard life cycles.

Project Description
Ensure the ongoing integrity and availability of security camera systems at City facilities.Project Objectives Many of the existing security camera systems are outdated, no longer functioning adequately, or not operating at all. Historically, security camera projects were funded for the installation but not for ongoing maintenance, support, and standard life cycle replacement. This program will address these issues.

Existing Situation
None.Operating Budget
Impac
t
SECURITY CAMERA REPLACEMENT PROGRAMProject Name
$257,988 $153,876 $24,520 $24,520 $24,520 $24,520 $24,5201001 GENERAL FUND $0 $0 $0 $0 $0 $0 $03003 2003 CIRB
$0 $0 $0 $0 $0 $0 $03004 2006 CIRB TAX-EXEMPT (TE)
$0 $0 $0 $0 $0 $0 $03005 2006 CIRB - TAXABLE (TX)
$0 $0 $0 $0 $0 $0 $03006 2006 CAPITAL BONDS (TE)
$6,950 $5,894 $825 $825 $825 $825 $8256005 WATER
$22,505 $20,605 $2,670 $2,670 $2,670 $2,670 $2,6706006 WASTEWATER $17,320 $9,147 $2,055 $2,055 $2,055 $2,055 $2,0556501 FLEET MANAGEMENT Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$30,070 $30,070 $30,070 $30,070 $30,070Total $304,763 $189,522 $455,113Est. Project Cost
$150,350
$30,070
2023 - 2028 Funding
$115,241Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
0 0 0 0 0 0 0 0 0 0
Council District
Plan Area
All
All
Information TechnologyProject Manager , Ignacio Estevez Project Location Citywide
D - 19
City of Sacramento
Capital Improvement Program C15000850
Improve an existing building to be used for the North Sacramento- Hagginwood Library’s new location.

The project will undergo design, construction and outfitting for library usage. The project will include a pilot program to upgrade the existing HVAC units to electrical and remove gas appliances.

Project Description
Remodel an existing building in order to relocate th e North Sacramento-Hagginwood Library, and furthe r
the City’s goal of meeting electrification efforts and reducing reliance on natural gas in buildings.

Project Objectives
The current building lease for the North Sacramento-Hagginwood Library expired in March 2020 in thei r current building. In September 2021, the City acquired the parcel and building at 1124 Del Paso Blvd. to be utilized for the new North-Sacramento-Hagginwood Library location.

Existing Situation
None.Operating Budget
Impac
t
NORTH SACRAMENTO LIBRARY RELOCATIONProject Name
$45,000 $531 $0 $0 $0 $0 $01001 GENERAL FUND
$7,500,000 $4,292,805 $0 $0 $0 $0 $02401 MEASURE U
$0 $0 $493,000 $0 $0 $0 $03703 FEDERAL CAP. GRANTS
Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$493,000 $0 $0 $0 $0Total $7,545,000 $4,293,336
$8,038,000Est. Project Cost
$493,000
$493,000
2023 - 2028 Funding
$3,251,664Prior Expenditures
FY2023/24 Funding
August 2019
August 2025
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
2 8
Public WorksProject Manager , Ezra Roati
Project Location 1124 Del Paso Boulevard
D - 20
City of Sacramento
Capital Improvement Program D13000200
Provide incremental funding for the purchase of alternative fuel, electric, plug-in hybrid, and hybrid vehicle equipment purchases and additional alternative fuel infrastructure.

Project Description
Purchases of alternative fuel and hybrid vehicles and al ternative fuel infrastructure. Assist in complying with the City’s Fleet Sustainability Policy to replace a minimum of 50% of fleet equipment purchases with alternative fuel vehicles.

Project Objectives
The historical level of funding for the purchase of replacement vehicles does not provide for the additional incremental cost to accelerate the migration of the fleet to alternative fuels and/or hybrid vehicles.

Existing Situation
Fleet operating costs and greenhouse gas emissions should decline as the City’s fleet is migrated to alternative fuels, thereby reducing petroleum consumption.

Operating Budget
Impac
t
FLEET ALTERNATIVE FUEL EQUIPMENT REPLACEMENT PROGRAMProject Name $764,002 $55,335 $50,000 $50,000 $50,000 $50,000 $50,0006501 FLEET MANAGEMENT Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$50,000 $50,000 $50,000 $50,000 $50,000Total $764,002 $55,335 $1,014,002Est. Project Cost
$250,000
$50,000
2023 - 2028 Funding
$708,667Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
All
All
Public WorksProject Manager , Alison Kerstetter
Project Location Citywide
D - 21
6(&7,21±(
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2023-2028 Proposed Capital Improvement Program

E - 1

INTRODUCTION
The Public Safety Program establishes and supports capital projects that are consistent with the City’s 2035 General Plan. The Public Safety Program is designed to ensure both fire and police operational facilities are conducive to efficient, safe, and effective operations.

Adequate funding is not available to address the facility needs of the Police Department and the Fire Department. These larger capital repai r and/or replacement needs are evaluated and prioritized as one-time resources are identified.

This program focuses resources toward pr ograms that have ongoi ng funding requirements necessary to address repairs, replacement, and upgrades to the City’s public safety infrastructure.

Program Goals
 Protect public health and safety
 Provide reliable infrastructure for operations
 Increase efficiency

Ranking Criteria
 Public safety
 Renewal/replacement of worn /obsolete/failed components  Leverages existing resources
 Increases or maintains sustainability and accessibility

MAJOR FUNDING SOURCES

FY2023/24 Public Safety Program
by Fund (in thousands)
$9,296

General
$9,296
2023-2028 Proposed Capital Improvement Program

E - 2
FY2023/24 Program Funding
Fund #1 Fund Name # of CIPs2 Budget
1001 General 8 9,295,500
TOTAL PUBLIC SAFETY $9,295,500
1Funds may be in several program areas and may be found in the other sections of this document. 2Projects may have multiple funding sources.

2023-2028 Public Safety Program
by Fund (in thousands)
$50,127

General
$50,127
2023-2028 Proposed Capital Improvement Program

E - 3

MAJOR PROGRAMS AND PROJECTS
The Public Safety Program includes a variet y of programs and projec ts. The top-funded CIPs during the five-year period are listed below.

Fire Apparatus Program (F12000300, $15.0 million)
This program is evaluated annua lly to determine future capita l needs in order to avoid spikes in annual funding requirements. The replacement schedule for emergency vehicles is evaluated annually to determine the funding necessary in future years.

Body Worn Camera and Conductive Electrical Device Program (F11100500, $10.0 million)
This program supports the deployment of body worn cameras for police officers citywide, including equipment and data storage. Body worn cameras are used to improve law enforcement interactions with the public by providing audio and visual recordings, helping to strengthen accountability, transparency, and de-escalation of conflict. The program also funds purchases of conductive electr ical devices including accessories equipment, storage, software, and periodic device replacement. Funding is evaluated annually.

Advanced Life Support Equipment Program (F12000200, $7.0 million) This program provides long-term, sustainable funding over multiple years to be used for the purchase of capital equipment needs. The replacement sc hedule for medical equipment and ambulances is evaluated annually to determine the funding necessary in future years to avoid spikes in annual funding requirements.

Police Safety Equipment Program (F11100800, $5.0 million) The program provides funding to purchase safety equipment for use by sworn officers, including radios and body armor. Funding is evaluated annually.

Fire Safety Equipment Program (F12000500, $4.3 million) Purchase of safety equipment including se lf-contained breathing apparatus (SCBA) packs and bottles, and personal protective equipment (PPE). The purchase of this safety equipment is necessary to meet state and federal regulatory requirements and is critical in fire service. Funding is evaluated annually.

Police Department IT Critical Infrastructure Program (F11100600, $3.1 million) This program provides funding to purchase mission critical technology infrastructure including data storage, network infrastructure, software, electronic citation platform, and backup solutions. Funding is evaluated annually.

City of Sacramento
Capital Improvement Program F11100500
The funding for this program will be used to maintain body-worn cameras (BWCs) and conductive electrical devices (CEDs) including accessories, equipment, storage, software, and periodic device upgrades.

Project Description
To improve accountability and transparency within the Police Department. BWCs are used as tools to improvement law enforcement interactions with the public by providing visual and audio records o f
interactions. CEDs are used as a less-than-lethal force option in certain volatile situations.

Project Objectives
The Police Department received a federal grant to develop and implement the BWC program. Continued funding is required to ensure the continuity of the program. The Department’s current CEDs are obsolete and no longer carried by the manufacturer. The Department needs to replace its obsolete CEDs with a modern, contemporary model.

Existing Situation
None.Operating Budget
Impac
t

BODY WORN CAMERA AND CONDUCTIVE ELECTRICAL DEVICE

PROGRAM
Project Name
$488,846 $488,846 $1,644,500 $2,100,000 $2,100,000 $2,100,000 $2,100,0001001 GENERAL FUND $0 $0 $0 $0 $0 $0 $02401 MEASURE U
$0 $0 $0 $0 $0 $0 $02801 CAL EPA
Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$1,644,500 $2,100,000 $2,100,000 $2,100,000 $2,100,000Total $488,846 $488,846 $10,533,346Est. Project Cost
$10,044,500
$1,644,500
2023 - 2028 Funding
$0Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
0 0 0 0 0 0 0 0 0 0
Council District
Plan Area
All
All
PoliceProject Manager , Natalie Weaver
Project Location Citywide
E - 4
City of Sacramento
Capital Improvement Program F11100600
The funding for this program will be used to purchase mi ssion critical technology infrastructure including data storage, network infrastructure, software, electronic citation platform, and backup solutions.

Project Description
Ensure the continuity of Police Department IT critical infrastructure.Project Objectives After a review of existing IT infrastructure, it has been determined that there is a need to provide funding to ensure the integrity of IT infrastructure according to life-cycle standards, state/federal mandates concerning network security as it relates to accessing confidential information, current technologies, and best practices.

Existing Situation
None.Operating Budget
Impac
t
POLICE DEPARTMENT IT CRITICAL INFRASTRUCTURE PROGRAMProject Name $1,986,500 $478,025 $600,000 $600,000 $625,000 $625,000 $625,0001001 GENERAL FUND $250,000 $0 $0 $0 $0 $0 $02401 MEASURE U
Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$600,000 $600,000 $625,000 $625,000 $625,000Total $2,236,500 $478,025 $5,311,500Est. Project Cost
$3,075,000
$600,000
2023 - 2028 Funding
$1,758,475Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
0 0 0 0 0 0 0 0 0 0
Council District
Plan Area
All
All
PoliceProject Manager , Natalie Weaver
Project Location Citywide
E - 5
City of Sacramento
Capital Improvement Program F11100700
The funding for this program will be used to replace/upgrade the mobile data computers (MDCs), in-ca r camera (ICC) systems, and ballistic door panels on police patrol vehicles.

Project Description
Ensure the operations of the Police Department patrol fleet.Project Objectives The Police Department mobile data computer (MDC) and in-car camera (ICC) systems are out o f warranty and beyond their useful life.

Existing Situation
None.Operating Budget
Impact

POLICE DEPARTMENT FLEET EQUIPMENT AND TECHNOLOGY

PROGRAM
Project Name
$1,385,860 $903,459 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,0001001 GENERAL FUND $3,103,494 $8,809 $0 $0 $0 $0 $02401 MEASURE U
Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000Total $4,489,354 $912,269 $9,489,354Est. Project Cost
$5,000,000
$1,000,000
2023 - 2028 Funding
$3,577,085Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
0 0 0 0 0 0 0 0 0 0
Council District
Plan Area
All
All
PoliceProject Manager , Natalie Weaver
Project Location Citywide
E - 6
City of Sacramento
Capital Improvement Program F11100800
The funding for this program will be used to purchase safety equipment for use by sworn officers, including radios, body armor, and less-than-lethal equipment.

Project Description
Ensure the safety of the community and Police Department sworn officers.Project Objectives The Police Department regularly purchases safety equipment. Continued funding is necessary to ensure sworn officers are supplied with the appropriate and necessary equipment to carry out their duties.

Existing Situation
None.Operating Budget
Impac
t
POLICE SAFETY EQUIPMENT PROGRAMProject Name
$2,016,740 $938,244 $1,001,000 $1,001,000 $1,001,000 $1,001,000 $1,001,0001001 GENERAL FUND $2,031,463 $0 $0 $0 $0 $0 $02401 MEASURE U
Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$1,001,000 $1,001,000 $1,001,000 $1,001,000 $1,001,000Total $4,048,203 $938,244 $9,053,203Est. Project Cost
$5,005,000
$1,001,000
2023 - 2028 Funding
$3,109,959Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
0 0 0 0 0 0 0 0 0 0
Council District
Plan Area
All
All
PoliceProject Manager , Natalie Weaver
Project Location Citywide
E - 7
City of Sacramento
Capital Improvement Program F12000200
Purchase of medical equipment and ambulances for use in advanced life support (ALS) services.Project Description ALS equipment and vehicle purchases cross fiscal years. The objective of this project is to establish a long-term funding plan that will provide sustainable funding over multiple years to be used for the purchase of capital equipment needs. The replacement schedule for medical equipment and ambulances is evaluated annually to determine the funding necessary in future years to avoid spikes in annual funding requirements.

Project Objectives
Expenditures related to medical equipment and ambulances are covered by revenues collected through the City’s ALS/Ambulance Service. Existing appropriations and expenditures are managed in separate projects for equipment and ambulances.

Existing Situation
Funding for operations and maintenance is budgeted in the Fire Department operating budget. $400,000 of the annual funding for the ALS equipment budget and out-year costs for additional ambulances are supported by intergovernmental transfer (IGT) revenues.

Operating Budget
Impac
t
ADVANCED LIFE SUPPORT EQUIPMENT PROGRAMProject Name
$0 $0 $1,050,000 $1,769,607 $1,553,726 $1,578,912 $1,050,0001001 GENERAL FUND Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$1,050,000 $1,769,607 $1,553,726 $1,578,912 $1,050,000Total $0 $0 $7,002,245Est. Project Cost
$7,002,245
$1,050,000
2023 - 2028 Funding
$0Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
0 0 0 0 0 0 0 0 0 0
Council District
Plan Area
All
All
FireProject Manager , Allison Narramore
Project Location Citywide
E - 8
City of Sacramento
Capital Improvement Program F12000300
Purchase of emergency response vehicles including fire trucks, engines, hazardous materials vehicles, and other large apparatus purchases that cross fiscal years.

Project Description
Establishing a long-term funding plan that will provide sustainable funding over multiple years to be used for the purchase of capital equipment needs. There is an existing replacement schedule for all of the City’s Fleet assets. The replacement vehicles schedule is evaluated annually to determine the funding necessary in future years to avoid spikes in annual funding requirements.

Project Objectives
The five-year program for replacement vehicles is based on cash funding.Existing Situation None.Operating Budget
Impac
t
FIRE APPARATUS PROGRAMProject Name
$38,936,582 $850,683 $3,000,000 $3,000,000 $3,000,000 $3,000,000 $3,000,0001001 GENERAL FUND $2,585,700 $806,322 $0 $0 $0 $0 $02401 MEASURE U
$16,000 $0 $0 $0 $0 $0 $03003 2003 CIRB
$37,000 $0 $0 $0 $0 $0 $03004 2006 CIRB TAX-EXEMPT (TE) $331,000 $0 $0 $0 $0 $0 $03005 2006 CIRB - TAXABLE (TX) $93,933 $0 $0 $0 $0 $0 $03006 2006 CAPITAL BONDS (TE)
Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$3,000,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000Total $42,000,215 $1,657,005 $57,000,215Est. Project Cost
$15,000,000
$3,000,000
2023 - 2028 Funding
$40,343,211Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
0 0 0 0 0 0 0 0 0 0
Council District
Plan Area
All
All
FireProject Manager , Allison Narramore
Project Location Citywide
E - 9
City of Sacramento
Capital Improvement Program F12000500
Purchase of safety equipment including self-contained breathing apparatus (SCBA) packs and bottles, personal protective equipment (PPE), and miscella neous safety equipment. The purchase of this safety equipment is necessary to meet state and federal regulatory requirements and is a critical component o f the PPE used in fire service.

Project Description
Establish a long-term funding plan that will provide sustainable funding over multiple years. The equipment has an estimated 10-year life cycle (SCBA bottles have a 15-year cycle).

Project Objectives
Due to CalOSHA requirements, periodic replacements of PPE, SCBA, and safety equipment is necessary.

Existing Situation
$600,000 of the annual funding for the PPE budget is supported by intergovernmental transfer (IGT) revenues.

Operating Budget
Impac
t
FIRE SAFETY EQUIPMENT PROGRAMProject Name
$7,477,207 $2,542,807 $850,000 $850,000 $850,000 $850,000 $850,0001001 GENERAL FUND Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$850,000 $850,000 $850,000 $850,000 $850,000Total $7,477,207 $2,542,807 $11,727,207Est. Project Cost
$4,250,000
$850,000
2023 - 2028 Funding
$4,934,400Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
0 0 0 0 0 0 0 0 0 0
Council District
Plan Area
All
All
FireProject Manager , Allison Narramore
Project Location Citywide
E - 10
City of Sacramento
Capital Improvement Program F13000300
Install standby generators at the Public Safety Administration Building (PSAB), fire stations, and othe r facilities that are essential to emergency response and disaster recovery. Station 17 and Police Property will be constructed in FY2023/24. Priority A fire stations: 18 and 57. Priority B fire stations: 4 and 9.

Project Description
Install generators at existing essential facilities. Generators have been installed at the following fire stations: 1, 2, 3, 5, 6, 7, 8, 10, 11, 12, 13, 14, 15, 16, 19, 20, 30, 56, and 60. Standby generators have also been installed at the PSAB, the Fire Department's Training Tower, a City water tower, and the City’s main data center. In addition, a generator load bank connection switch gear was installed at the 911 facility to facilitate the regular testing of the generators.

Project Objectives
The current funding level for this program provides funding for one station to be completed every othe r
year.

Existing Situation
Operating costs related to generator maintenance are estimated to be $800 per year, per generator.Operating Budget Impact

PUBLIC SAFETY ADMINISTRATION FACILITIES GENERATOR UPGRADE

PROGRAM
Project Name
$1,383,697 $374,832 $150,000 $150,000 $150,000 $150,000 $150,0001001 GENERAL FUND Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$150,000 $150,000 $150,000 $150,000 $150,000Total $1,383,697 $374,832 $2,133,697Est. Project Cost
$750,000
$150,000
2023 - 2028 Funding
$1,008,865Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
All
All
Public WorksProject Manager , Joseph Gluvers
Project Location Citywide
E - 11
6(&7,21±)
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2023-2028 Proposed Capital Improvement Program

F - 1

INTRODUCTION
The Convention, Culture, and Leisure Program promotes and preserves the City’s unique cultural heritage by delivering accessible arts, leisure, and educ ational experiences to enrich people's lives and enhance the metropolitan area. The Convention, Culture, and Leisure Program is designed to enrich the quality of life and to contribute to a vibrant metropolitan region by providing exceptional cultural, artistic, and leisure opportunities.

This Program has been prepared by the Department of Conventi on and Cultural Services staff utilizing the goals and criteria listed below.

Program Goals
• Provide clean and well-maintained grounds, facilities, and equipment • Enhance the economic and cultural vitality of the city through cultural facilities • Maintain and increase client and patron satisfaction
• Provide high quality, safe, and accessible facilities

Ranking Criteria
• Meet legal, health, and safety requirements
• Maintain and improve facilities to ensure the public’s comfort and enjoyment • Improve marketability of SAF E Credit Union Convention and Pe rforming Arts District to increase attendance
• Prevent damage to facilities and watercraft

MAJOR FUNDING SOURCES

FY2023/24 Convention, Culture, and Leisure Program
by Fund (in thousands)
$1,390

Marina
$60
Community Center
$1,330
2023-2028 Proposed Capital Improvement Program

F - 2
FY2023/24 Program Funding
Fund #1 Fund Name # of CIPs2 Budget
2608 Marina 1 60,000
6010 Community Center 3 1,330,000
TOTAL CONVENTION, CULTURE, AND LEISURE $1,390,000
1Funds may be found in the other sections of this document. 2Projects may have multiple funding sources.

2023-2028 Convention, Culture, and Leisure Program
by Fund (in thousands)
$8,580

MAJOR PROGRAMS AND PROJECTS
The Convention, Culture and Leisure Program includes a variety of programs and projects. In September 2018, City Council authorized the issuance of bonds to expand and renovate the SAFE Credit Union Convention and Performing Arts District. In July 2019, City Council authorized the issuance of additional bonds to construct a new ballroom for the SAFE Credit Union Convention Center. The Convention Center Complex Renovation Project has enhanced the patron experience at the Memorial Auditorium, improved guest experience and event flexibility at the SAFE Credit Union Convention Center, and improved acoustics and performance space as well as expanded restrooms and concessions at the SAFE Credit Union Performing Arts Center. All of these facilities, which were closed during at the onset of the ongoing pandemic, have since been re-opened for events.

Marina
$300
Community Center
$8,280
2023-2028 Proposed Capital Improvement Program

F - 3
Funding is required for ongoing improvements outside the scope of t he Convention Center Complex Renovation Project. The top-funded CIPs during the five-year period are listed below.

Performing Arts Center Improvements Program (M17101800, $3.9 million) This program provides for improvements, repairs, and/or replacements for the SAFE Credit Union Performing Arts Center that are needed but not included in the Convention Center Complex Renovation Project schedule due to timing and financial constraints.

Funding for this program is based on the estimated fees to be co llected from the SAFE Credit Union Performing Arts Center Facility Fee.

Community Center Improvements Program (M17100000, $3.5 million) This program provides funding for major improvements, repairs, or equipment for the SAFE Credit Union Convention and Performing Ar ts District to prolong or enhance the current conditions. Funding is based on the number of improvements and repairs that need to take place in the next five years that is outside of the scope of the Convention Center Complex Renovation Project.

Memorial Auditorium Improvements Program (M17101000, $625,000) This program is to address deferred maintenance, facility improvements, and renovation needs at the historic Sacramento Memorial Auditorium. Funding for this program is based on the estimated fees to be collected from the Sacramento Memorial Auditorium Facility Fee.

2023-2028 Proposed Capital Improvement Program

F - 4
FY2023/24 Capital Projects and Programs
Non-site specific or multi-site projects are not shown

Note: Details for the project numbers listed on the map above are provided in alphabetical project order on the following pages.

City of Sacramento
Capital Improvement Program M17100000
Provide funding for major improvements, repairs, or equipment for the SAFE Credit Union Convention and Performing Arts District to prolong or enhance its current conditions.

Project Description
Protect employees and the public from potential safety hazards and ensure continued, uninterrupted operation of the facility.

Project Objectives
The SAFE Credit Union Convention and Performing Arts District is more than 40 years old. Funding fo r
major improvements, repairs, or equipment is essential to continue operations at the facilities.

Existing Situation
None.Operating Budget
Impact
COMMUNITY CENTER IMPROVEMENTS PROGRAMProject Name
$0 $0 $0 $0 $0 $0 $01001 GENERAL FUND
$2,387,059 $1,273,189 $430,000 $750,000 $1,675,000 $325,000 $325,0006010 COMMUNITY CENTER Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$430,000 $750,000 $1,675,000 $325,000 $325,000Total $2,387,059 $1,273,189 $5,892,059Est. Project Cost
$3,505,000
$430,000
2023 - 2028 Funding
$1,113,870Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
0 0 0 0 0 0 0 0 0 0
Council District
Plan Area
4 1
Convention & Cultural ServicesProject Manage
r , Matthew Voreyer
Project Location 1400 J Street
F - 5
City of Sacramento
Capital Improvement Program M17100300
Prolong and/or enhance the City-owned audio-visual (AV) equipment and systems at the SAFE Credit Union Convention and Performing Arts District.

Project Description
Meet client expectations for reliable equipment, maintain operational competitiveness, and protect employees and the public from potential hazards.

Project Objectives
It is prudent to accumulate funds needed to upgrade and/or replace existing City-owned AV equipment and infrastructure in order to avoid future failure.

Existing Situation
None.Operating Budget
Impac
t
CONVENTION CENTER AUDIO-VISUAL IMPROVEMENTS PROGRAMProject Name $0 $0 $0 $0 $0 $0 $03701 TAX INCREMENT
$434,053 $148,11 5 $0 $0 $25,000 $0 $25,0006010 COMMUNITY CENTER Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$0 $0 $25,000 $0 $25,000Total $434,053 $148,11 5
$484,053Est. Project Cost
$50,000
$0
2023 - 2028 Funding
$285,938Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
0 0 0 0 0 0 0 0 0 0
Council District
Plan Area
4 1
Convention & Cultural ServicesProject Manage
r , Matthew Voreyer
Project Location 1400 J Street
F - 6
City of Sacramento
Capital Improvement Program M17100500
Upgrade/replace the existing chillers at the SAFE Credit Union Convention and Performing Arts District as needed.

Project Description
Meet legal, health, and safety requirements to protect the public and employees and ensure a reliable ai r conditioning system for clients.

Project Objectives
Although maintenance is performed regularly, the accumulation of funding in the event of a major failure is prudent.

Existing Situation
None.Operating Budget
Impact
CONVENTION CENTER CHILLER UPGRADE PROGRAMProject Name
$0 $0 $0 $0 $0 $0 $03701 TAX INCREMENT
$362,000 $50,11 9 $0 $25,000 $0 $25,000 $06010 COMMUNITY CENTER Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$0 $25,000 $0 $25,000 $0Total $362,000 $50,11 9
$412,000Est. Project Cost
$50,000
$0
2023 - 2028 Funding
$311,881Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
0 0 0 0 0 0 0 0 0 0
Council District
Plan Area
4 1
Convention & Cultural ServicesProject Manage
r , Matthew Voreyer
Project Location 1400 J Street
F - 7
City of Sacramento
Capital Improvement Program M17100700
Assess and upgrade the existing security system at the SAFE Credit Union Convention and Performing Arts District.

Project Description
Improve public safety, increase user satisfaction, and minimize interruptions to facility operations.Project Objectives The current security system has been upgraded with additional cameras installed over the past three years. Additional funding will be necessary to continue to maintain and replace equipment and refresh with current technology.

Existing Situation
None.Operating Budget
Impact
COMMUNITY CENTER SECURITY SYSTEM PROGRAMProject Name
$0 $0 $0 $0 $0 $0 $01001 GENERAL FUND
$540,000 $28,681 $0 $0 $25,000 $0 $25,0006010 COMMUNITY CENTER Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$0 $0 $25,000 $0 $25,000Total $540,000 $28,681
$590,000Est. Project Cost
$50,000
$0
2023 - 2028 Funding
$511,319Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
0 0 0 0 0 0 0 0 0 0
Council District
Plan Area
4 1
Convention & Cultural ServicesProject Manage
r , Matthew Voreyer
Project Location 1400 J Street
F - 8
City of Sacramento
Capital Improvement Program M17101000
Address deferred maintenance, facility improvements, and renovation needs at the historic Sacramento Memorial Auditorium.

Project Description
Ensure the historic City facility continues to provide a clean and well-maintained venue for the public while meeting health, safety, and historic preservation requirements.

Project Objectives
Ongoing funding will be used for future requirements as identified. FY2022/23 Facility Fees are being used to repair roof and chimes.

Existing Situation
In FY2023/24, the $125,000 in funding will come from the operating budget’s Memorial Auditorium Facility Fee. The proposed projects for FY2023/24 are improvements to the screen, lighting, and sound in Jean Runyon Little Theater.

Operating Budget
Impac
t
MEMORIAL AUDITORIUM IMPROVEMENTS PROGRAMProject Name
$80,000 $0 $0 $0 $0 $0 $01001 GENERAL FUND
$0 $0 $0 $0 $0 $0 $02001 MEASURE A - CONSTR.
$0 $0 $0 $0 $0 $0 $02018 PRIVATE DEVELOPMENT
$3,053,000 $0 $0 $0 $0 $0 $03004 2006 CIRB TAX-EXEMPT (TE) $3,053,000 $0 $0 $0 $0 $0 $03701 TAX INCREMENT
$0 $0 $0 $0 $0 $0 $06005 WATER
$3,640,823 $2,239,106 $125,000 $125,000 $125,000 $125,000 $125,0006010 COMMUNITY CENTER Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$125,000 $125,000 $125,000 $125,000 $125,000Total $9,826,823 $2,239,106 $10,451,823Est. Project Cost
$625,000
$125,000
2023 - 2028 Funding
$7,587,717Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
0 0 0 0 0 0 0 0 0 0
Council District
Plan Area
4 1
Convention & Cultural ServicesProject Manager , Matthew Voreyer Project Location 1515 J Street
F - 9
City of Sacramento
Capital Improvement Program M17101600
Fund the replacement of durable equipment (e.g., chai rs, tables, and stage risers) for the SAFE Credit Union Convention and Performing Arts District.

Project Description
Replace equipment (every five to ten years) to improve the look of the SAFE Credit Union Convention and Performing Arts District and to improve safety needs.

Project Objectives
Consistent and repetitive use of the durable equipment at the SAFE Credit Union Convention and Performing Arts District accelerates normal wear and tear of the equipment. Funds are needed to regularly replace these essential items.

Existing Situation
None.Operating Budget
Impac
t

CONVENTION CENTER DURABLE EQUIPMENT REPLACEMENT

PROGRAM
Project Name
$515,000 $146,241 $0 $0 $0 $25,000 $06010 COMMUNITY CENTER Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$0 $0 $0 $25,000 $0Total $515,000 $146,241
$540,000Est. Project Cost
$25,000
$0
2023 - 2028 Funding
$368,759Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
0 0 0 0 0 0 0 0 0 0
Council District
Plan Area
4 1
Convention & Cultural ServicesProject Manager , Matthew Voreyer Project Location 1400 J Street
F - 10
City of Sacramento
Capital Improvement Program M17101700
Upgrade and replace existing production equipment (e.g., lighting, sound, and stage craft equipment) at the SAFE Credit Union Convention and Performing Arts District.

Project Description
Enhance the current conditions at the SAFE Credit Union Convention and Performing Arts District to help retain current clients and attract new clients to the SAFE Credit Union Convention and Performing Arts District.

Project Objectives
Upgrades to the existing production equipment will be required to keep up with ever changing technology.

The upgrades will aid in the ability to retain current clients and attract additional prospective clients.

Existing Situation
None.Operating Budget
Impac
t

CONVENTION CENTER PRODUCTION EQUIPMENT UPGRADES

PROGRAM
Project Name
$2,110,000 $2,110,000 $0 $50,000 $0 $50,000 $06010 COMMUNITY CENTER Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$0 $50,000 $0 $50,000 $0Total $2,110,000 $2,110,000
$2,210,000Est. Project Cost
$100,000
$0
2023 - 2028 Funding
$0Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
0 0 0 0 0 0 0 0 0 0
Council District
Plan Area
4 1
Convention & Cultural ServicesProject Manager , Matthew Voreyer Project Location 1400 J Street
F - 11
City of Sacramento
Capital Improvement Program M17101800
Provide for improvements, repairs, and/or replac ements for the SAFE Credit Union Performing Arts Center.

Project Description
To continue to provide a well-maintained, competitive, and cost-effective venue.Project Objectives This funding is for additional improvements not included in the current renovation schedule due to timing/financial constraints.

Existing Situation
In FY2023/24, the $775,000 in funding will come from the operating budget’s Performing Arts Cente r Facility Fee.

Operating Budget
Impact
PERFORMING ARTS CENTER IMPROVEMENTS PROGRAMProject Name $2,357,357 $2,205,334 $775,000 $775,000 $775,000 $775,000 $775,0006010 COMMUNITY CENTER Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$775,000 $775,000 $775,000 $775,000 $775,000Total $2,357,357 $2,205,334 $6,232,357Est. Project Cost
$3,875,000
$775,000
2023 - 2028 Funding
$152,023Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
0 0 0 0 0 0 0 0 0 0
Council District
Plan Area
4 1
Convention & Cultural ServicesProject Manage
r , Matthew Voreyer
Project Location 1301 L Street
F - 12
City of Sacramento
Capital Improvement Program M17500400
Provide funding for retrofitting, major repairs, and improvements at the Sacramento Marina as needed.Project Description Provide clean and well-maintained facilities and equipment. Make improvements to remain competitive with other area marinas.

Project Objectives
The Sacramento Marina completed a major renovation of the South Basin in 2008. This funding will primarily focus on identified needs in the North Basin since those berths were constructed over 20 years ago.

Existing Situation
None.Operating Budget
Impac
t
MARINA IMPROVEMENTS PROGRAMProject Name
$648,913 $330,313 $60,000 $60,000 $60,000 $60,000 $60,0002608 MARINA $125,493 $0 $0 $0 $0 $0 $06009 MARINA (ENTERPRISE)
Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$60,000 $60,000 $60,000 $60,000 $60,000Total $774,406 $330,313 $1,074,406Est. Project Cost
$300,000
$60,000
2023 - 2028 Funding
$444,093Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
4 2
Public WorksProject Manage
r , Kendra Gray
Project Location 2710 Ramp Way
F - 13
6(&7,21±*
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2023-2028 Proposed Capital Improvement Program

G - 1

INTRODUCTION
The Parks and Recreation Program reflects the City’s goal to opt imize the experience of its citizens through parks, recreational facilities, and the preservation of open space. The Parks and Recreation Program is designed to address t he City Council’s commitment to improving the quality of life through a robust park system, with an emphasis on r enovating and rehabilitating aging park amenities within the system.

This Program utilizes the Park Project Programming Guide’s goals and criteria, the Parks Deferred Maintenance Assessment, the Citywide Pools Assessment, the Facilities Assessment, and input from the City Council to develop the five-year plan.

Program Goals
 Provide an integrated system of parks, open space areas, and recreational facilities that are safe and connect the diverse communities of Sacramento  Plan and develop parks, recreation, and comm unity facilities that enhance community livability, are equitably distributed throughout the city, and are responsive to the needs and interests of residents, employees, and visitors
 Secure adequate and reliable funding for the acquisition, development, and maintenance of parks, recreation facilities, and open space

Ranking Criteria
Projects are evaluated and grouped within each of the ten Community Plan Areas (CPAs) for consistency with the City’s Parks and Recreation Master Plan, last updated in 2009. An update to this plan, Parks Plan 2040, is anticipated to be completed in Fall 2023.

The criteria in each CPA focuses on:
 Neighborhood, community, and/or
regional need
 Funding availability for ongoing
maintenance
 Site significance, public priority or
public use, and suitability to the
area
 Priority to economically
disadvantaged neighborhoods
 Health, safety, or legal mandates
 Land availability
 Cost offsets/partnerships

Airfield Park
Wood Park Playground
2023-2028 Proposed Capital Improvement Program

G - 2

MAJOR FUNDING SOURCES

FY2023/24 Parks and Recreation Program
by Fund (in thousands)
$1,427

FY2023/24 Program Funding

Fund #1 Fund Name # of CIPs2 Budget
1001 General Fund 1 240,000
3204 Park Development Impact Fee (PIF) 6 1,187,300
TOTAL PARKS AND RECREATION $1,427,300
1Funds may be in several program areas and may be found in the other sections of this document. 2Projects may have multiple funding sources.

General
$240
PIF
$1,187
Tanzanite Park Futsal Court
2023-2028 Proposed Capital Improvement Program

G - 3
2023-2028 Parks and Recreation Program
by Fund (in thousands)
$2,387

General
$1,200
PIF
$1,187
Regency Park Pump Track
2023-2028 Proposed Capital Improvement Program

G - 4

MAJOR PROGRAMS AND PROJECTS
The Parks and Recreation Program includes a variety of programs and projects. The top-funded CIPs during the five-year period are listed below.

Sutter’s Landing Park Program (L19167000, $1.2 million) Sutter’s Landing Park is a decommissioned City landfill and waste trans fer station. The objective of the program is to transform the open, available area into a regional park that can serve the recreational needs of the community. This programmatic funding is directed from the revenue received from the onsite billboard.

District Four Park and Restroom Improvements (L19000300, $450,000) This project will support a new prefabricated restroom building for Fremont Park to bring the restroom to ADA compliance.

Citywide Park Improvement Program (L19300000, $300,000) This program utilizes Parks and Facilities Fee’s to benefit regional and city-wide park facilities. In FY2023/24, this program will support improvements at Mangan Park Community Center and an update to the Sutter’s Landing Regional Park Site Amenities Plan.

Mirasol Village Park
2023-2028 Proposed Capital Improvement Program

G - 5
FY2023/24 Capital Projects and Programs
Non-site specific projects are not shown

Note: Details for the project numbers listed on the map above are provided in alphabetical project order on the following pages.

City of Sacramento
Capital Improvement Program L19000300
New prefabricated restroom building for Fremont Park to meet ADA compliance.Project Description Scope includes demolition of old restroom and constr uction of new prefabricated restroom, including concrete walkway, utilities, and accessibility improvements.

Project Objectives
Restroom building is in need of code and safety improvements.Existing Situation None.Operating Budget
Impact
DISTRICT 4 PARK AND RESTROOM IMPROVEMENTSProject Name
$0 $0 $0 $0 $0 $0 $01001 GENERAL FUND
$7,667 $5 $0 $0 $0 $0 $02232 LANDSCAPING & LIGHTING
$9,455 $4,042 $0 $0 $0 $0 $02508 QUIMBY ACT
$61,731 $8,902 $450,000 $0 $0 $0 $03204 PARK DEVEL. IMPACT FEE Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$450,000 $0 $0 $0 $0Total $78,853 $12,949
$528,853Est. Project Cost
$450,000
$450,000
2023 - 2028 Funding
$65,904Prior Expenditures
FY2023/24 Funding
July 2017
July 2026
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
4 1, 6
YPCEProject Manager , Raymond Costantino
Project Location 1515 Q Street
G - 6
City of Sacramento
Capital Improvement Program L19162500
Southside Park dilapidated shed demolition.Project Description Demolish dilapidated shed building along 8th Street that is beyond repair and a safety concern and clea r area for recreational use.

Project Objectives
Shed is deteriorated beyond repair, not habitable and a safety concern. It is recomme nded that it be demolished.

Existing Situation
None.Operating Budget
Impact
SOUTHSIDE PARK IMPROVEMENTSProject Name
$706 $706 $0 $0 $0 $0 $01001 GENERAL FUND
$372,400 $304,348 $0 $0 $0 $0 $02508 QUIMBY ACT
$373,685 $199,629 $90,000 $0 $0 $0 $03204 PARK DEVEL. IMPACT FEE Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$90,000 $0 $0 $0 $0Total $746,791 $504,683
$836,791Est. Project Cost
$90,000
$90,000
2023 - 2028 Funding
$242,108Prior Expenditures
FY2023/24 Funding
July 2022
December 2024
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
4 1
YPCEProject Manager , Jason Wiesemann
Project Location 2115 6th Street
G - 7
City of Sacramento
Capital Improvement Program L19167000
Design and construction of facilities and amenities for Sutter’s Landing Regional Park.Project Description Convert a decommissioned City l andfill and waste transfer station to a regional park to serve the recreational needs of the community.

Project Objectives
Billboard revenue is the primary source of funding for Sutter’s Landing Regional Park.Existing Situation None.Operating Budget
Impact
SUTTER’S LANDING PARK PROGRAMProject Name
$1,457,491 $844,224 $240,000 $240,000 $240,000 $240,000 $240,0001001 GENERAL FUND $7,699 $0 $0 $0 $0 $0 $02508 QUIMBY ACT
$0 $0 $0 $0 $0 $0 $03204 PARK DEVEL. IMPACT FEE
$0 $0 $0 $0 $0 $0 $03702 CAPITAL REIMBURSEMENT
Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$240,000 $240,000 $240,000 $240,000 $240,000Total $1,465,190 $844,225 $2,665,190Est. Project Cost
$1,200,000
$240,000
2023 - 2028 Funding
$620,965Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
0 0 0 0 0 0 0 0 0 0
Council District
Plan Area
4 1
YPCEProject Manager , Raymond Costantino
Project Location 20 28th St
G - 8
City of Sacramento
Capital Improvement Program L19300000
To allocate citywide park impact fees to annual priority projects.Project Description To utilize the Citywide Parks and Facilities Fee to benefit regional parks and citywide park facilities.Project Objectives The Citywide Parks and Facilities Fee was established in 2018 and a priority list of projects has been established with Resolution No. 2022-0175.

Existing Situation
None.Operating Budget
Impact
CITYWIDE PARK IMPROVEMENT PROGRAMProject Name
$0 $0 $0 $0 $0 $0 $02507 LAND PARK TRUST
$2,450 $2,450 $0 $0 $0 $0 $02508 QUIMBY ACT
$35,809 $35,809 $300,000 $0 $0 $0 $03204 PARK DEVEL. IMPACT FEE $350,000 $350,000 $0 $0 $0 $0 $03704 OTHER CAPITAL GRANTS Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$300,000 $0 $0 $0 $0Total $388,259 $388,259
$688,259Est. Project Cost
$300,000
$300,000
2023 - 2028 Funding
$0Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
0 0 0 0 0 0 0 0 0 0
Council District
Plan Area
All
All
YPCEProject Manager , Raymond Costantino
Project Location Citywide
G - 9
City of Sacramento
Capital Improvement Program L19706500
An assessment of City-owned public pools was completed in FY2015/16. The assessment evaluated the City’s aging pool infrastructure and developed a plan of action for repair, including the resurfacing o f Southside Park Pool.

Project Description
Fix the pool surface through repair or replacement and have a pool that is in a condition to be publicly accessible.

Project Objectives
The surface of Southside Pool has degraded and existi ng fiberglass surface has deteriorated. In its current condition, the pool cannot be opened to the public.

Existing Situation
None.Operating Budget
Impact
CITYWIDE POOL ASSESSMENT/REPAIR PROGRAMProject Name
$39,370 $1 $0 $0 $0 $0 $01001 GENERAL FUND
$2,536,207 $2,287,673 $0 $0 $0 $0 $02401 MEASURE U
$233,146 $1 $0 $0 $0 $0 $02504 SPECIAL RECREATION
$0 $0 $0 $0 $0 $0 $03004 2006 CIRB TAX-EXEMPT (TE)
$0 $0 $200,000 $0 $0 $0 $03204 PARK DEVEL. IMPACT FEE
Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$200,000 $0 $0 $0 $0Total $2,808,723 $2,287,674
$3,008,723Est. Project Cost
$200,000
$200,000
2023 - 2028 Funding
$521,049Prior Expenditures
FY2023/24 Funding
July 2015Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
0 0 0 0 0 0 0 0 0 0
Council District
Plan Area
All
All
YPCEProject Manager , Raymond Costantino
Project Location Citywide
G - 10
City of Sacramento
Capital Improvement Program L19911200
Relocation of waterline to accommodate the Hanami Line renovation.Project Description The Hanami Line renovation project will begin construction in May 2023. Prior to construction, the waterline infrastructure will need to be relocated in preparation for the renovation.

Project Objectives
The Hanami Line renovation project includes a retaining wall located above a City-owned water main that needs to be relocated in order to proceed with the project.

Existing Situation
None.Operating Budget
Impact
ROBERT T MATSUI WATERFRONT MASTER PLAN & PROGRAMProject Name $198,312 $183,972 $0 $0 $0 $0 $02031 INNOVATION AND GROWTH $200,000 $0 $0 $0 $0 $0 $02508 QUIMBY ACT
$200,000 $111,37 3 $0 $0 $0 $0 $02700 BLOCK GRANT/SHRA
$100,000 $980 $125,000 $0 $0 $0 $03204 PARK DEVEL. IMPACT FEE $6,398 $11 7 $0 $0 $0 $0 $03702 CAPITAL REIMBURSEMENT
$800,000 $0 $0 $0 $0 $0 $03703 FEDERAL CAP. GRANTS
$275,000 $259,852 $0 $0 $0 $0 $03704 OTHER CAPITAL GRANTS Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$125,000 $0 $0 $0 $0Total $1,779,710 $556,294
$1,904,710Est. Project Cost
$125,000
$125,000
2023 - 2028 Funding
$1,223,416Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
0 0 0 0 0 0 0 0 0 0
Council District
Plan Area
4 1
YPCEProject Manager , Jason Wiesemann
Project Location 450 Jibboom St
G - 11
City of Sacramento
Capital Improvement Program L19920000
Adhere to City Code Chapter 2.84.110, which mandates that “at least 2% of the total cost [of eligible construction projects] shall be expended for public ar t.” Subprojects for each Community Planning Area (CPA) and their budgets are not reflected here.

Project Description
Combine the 2% Art in Public Places funding from the various park development projects in each CPA to allow the creation of significant artwork at parks within each CPA where the money was collected.

Allocate funding to each area once development in that area commences.

Project Objectives
Each eligible park or recreation CIP budget has 2% set aside for the mandate.Existing Situation None.Operating Budget
Impact
ART IN PUBLIC PLACES PROGRAMProject Name
$0 $0 $0 $0 $0 $0 $01001 GENERAL FUND
$0 $0 $0 $0 $0 $0 $02401 MEASURE U
$0 $0 $0 $0 $0 $0 $02507 LAND PARK TRUST
$0 $0 $0 $0 $0 $0 $02508 QUIMBY ACT
$50,000 $50,000 $22,300 $0 $0 $0 $03204 PARK DEVEL. IMPACT FEE Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$22,300 $0 $0 $0 $0Total $50,000 $50,000
$72,300Est. Project Cost
$22,300
$22,300
2023 - 2028 Funding
$0Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
0 0 0 0 0 0 0 0 0 0
Council District
Plan Area
All
All
Convention & Cultural ServicesProject Manager , Donald Gensler Project Location Citywide
G - 12
6(&7,21±+
7UDQVSRUWDWLRQ

2023-2028 Proposed Capital Improvement Program

H - 1

INTRODUCTION
The City is responsible for maintaining and upgrading an aging transportation network that serves hundreds of thousands of users, includi ng automobiles, trucks, buses, trains, bikes, pedestrians, and scooters for user s of all modes and abilities. Resources to maintain and improve the transportation network come from a variety of sour ces, primarily the countywide transportation sales tax, state gas taxes, federal and state funding, and special fees and taxes.

Transportation funding has not kept pace with inflation, and in some cases, funding has declined creating challenges in provid ing transportation system maintenance, providing capital improvements to address safety measures, network expansions, modernization, and upgrades.

The City has significant unfunded needs in terms of maintenance and r ehabilitation of the existing transportation network (pavement, br idges, bikeways, traffic control equipment), implementation of Council-adopted plans, including the General Plan, S pecific Plans, Bikeway Master Plan, Pedestrian Master Plan, Intelligent Transportation Systems Master Plan, Vision Zero Implementation Plan, and providing various Complete Streets planning and implementation efforts. Current estimated unfunded needs include over $625 million in deferred maintenance, estimated to increase to over $1 billion in ten years. In additi on, new transportation improvements identified in approved plans exceeds $5 billion.

State gas taxes and the local transportation sa les tax are the primar y funding sources for transportation network rehabilitation and repair and installation of safety improvements. In 2017, Senate Bill 1 (SB 1), Road Repair and Accountability Act of 2017, increased gas tax and vehicle registration fees and indexed the gas tax to inflation. The increased funding has allowed the City to maintain a corridor rehabilitation and improvement program to address the most critical high- volume corridors. Even with increased funding fr om SB 1, the conditions on City streets are projected to continue to decline as the current funding is not sufficient to offset years of deferred maintenance of City streets.

The ongoing coronavirus pandemic and global unrest also increased challenges in maintaining and upgrading transportation infrastructure. Disruptions in supply chains, inflationary pressures, and labor shortages have resulted in delays and increased costs for construction.

With limited local funding, most capital projects are primarily funded th rough state and federal grants. These grant funds are accessed through competitive programs that require a local match commitment, and the level of local transportation dollars generally guides the City’s ability to apply for and secure grant funding, which in tu rn limits the number and scope of the capital improvement projects the City can implement.

In 2019, the City declared a climate emergency (Resolution No. 2019-0465) and adopted a goal to be carbon neutral by 2045. Transportation sources contribute 56% of greenhouse gas emissions (GHG) in the city.

2023-2028 Proposed Capital Improvement Program

H - 2
In 2022, after extensive community engagement, the City adopted a Transportation Priorities Plan (Resolution No. 2022-0361) that prioritizes over 700 projects estimated to cost a total of $5 billion. Projects are prioritized that address air quality and health, provide equitable investments in neighborhoods that lack basic infrastructure or have been recipients of racism and bias, provide connections to jobs, schools and parks, improve transportation safety, and fix and maintain the transportation system.

The following describes the Program’s overall goals and sub-programs:

Program Goals
 Provide a safe and comprehensive transportation system that is effectively and efficiently planned, managed, operated, and maintained to the extent possible within funding limitations
 Provide a system that serves all modes of travel for all ages and abilities  Reduce barriers to improve system connecti vity by eliminating gaps, increasing accessibility, prioritizing active modes, connecting to transit stations, and increasing multi- jurisdictional transportation corridors
 Promote equity and public health in transportation investment decisions  Support improvements that result in reduced GHG

The Transportation Program is divided into six subprograms:
 Active Transportation – pedestrian, bikeway, lighting, and streetscape improvements  Bridges & Major Transportation Improvem ents– bridge replacement and rehabilitation, and other major roadway construction
 Parking – parking facility maintenance and upgrades
 Public Rights-of-Way accessibility – in stallation of improvements to ensure full accessibility
 Maintenance – roadway and bikeway rehabilita tion, including integration of complete streets and safety improvements
 Traffic Operations and Safety – safety impr ovements, Traffic Operations Center, traffic calming, active transportation safety, and major streetlight replacement

2023-2028 Proposed Capital Improvement Program

H - 3

MAJOR FUNDING SOURCES

FY2023/24 Transportation Program
by Subprogram Area (in thousands)
$41,022

FY2023/24 Transportation Program
by Fund (in thousands)
$41,022

*See funding chart on next page for more information.

Parking
$715
Bridges
$1,367
Street
Maintenance
$16,098
Traffic Operations
and Safety
$12,823 Active
Transportation
$9,120
Public Rights of Way
Accessibility (ADA)
$900
General
$190 Gas Tax
$4,371 Major Street
Construction Tax
$4,400
New Measure A
Funds*
$4,736
Road Maintenance
and Rehabilitation
$12,572
Landscaping and
Lighting
$1,415
Federal Capital
Grants
$4,611
Other Capital
Grants
$7,457
Parking
$715
Other*
$557
2023-2028 Proposed Capital Improvement Program

H - 4
FY2023/24 Program Funding

Fund
#1 Fund Name # of
CIPs2 Budget
1001 General Fund 2 190,000
2002 Gas Tax 7 4,370,560
2007 Major Street Construction 3 4,400,000
2008 Street Cut 1 25,125
2013 Transportation Development Act (TDA) 2 400,000
2026 New Measure A Maintenance 2 325,000
2035 Tree Planting & Replacement 1 120,000
2036 Road Maintenance & Rehabilitation 1 12,571,987
2038 New Measure A Traffic Control & Safety 5 1,813,455 2039 New Measure A Streetscape, Bike & Ped 4 2,597,152
2232 Landscaping and Lighting 2 1,415,000
3206 NNFP Public Facilities Fee 1 11,500
3703 Federal Capital Grants 2 4,610,730
3704 Other Capital Grants 3 7,456,600
6004 Parking 7 715,000
TOTAL TRANSPORTATION $41,022,109

1Funds may be in several program areas and may be found in the other sections of this document. 2Projects may have multiple funding sources.

2023-2028 Transportation Program
by Fund (in thousands)
$139,745

General
$950
Gas Tax
$11,053
Major Street
Construction Tax
$10,000New Measure A
Funds*
$23,918
Road Maintenance
and Rehabilitation
$62,860
Landscaping and
Lighting
$3,875
Federal Capital
Grants
$13,275
Other Capital
Grants
$7,457
Parking
$3,575
Other*
$2,783
2023-2028 Proposed Capital Improvement Program

H - 5
As the City continues to recover from the pandemic, certain revenue sources including off-street parking fees are displaying gradual growth co mpared to FY2022/23. These revenues have recovered from pandemic lows more quickly t han anticipated, but they are still below pre- pandemic levels. Funding for projects which rely on these revenues has increased compared to the FY2022/23 CIP, reflecting modest recovery from the pandemic. Staff will continue to monitor these revenues and recommend program adjustments for Council consideration should revenue estimates change significantly.

Additional information on funding sources and thei r restrictions may be found in Description of Major Funding Sources (Section J). All projects receiving funding may be found by referring to Index K. Total funding for a project may be found by reviewing the detail sheets after this summary or by referring to Index N.

MAJOR PROGRAMS AND PROJECTS
The Transportation Program includes a variety of programs and projects, most of which are for road maintenance, are federally funded, or are reserved as future federal match based on past funding awards. With limited loca l funding available, CIPs have leveraged local transportation funding with grant funding to maximize the val ue of every local transportation dollar and the number of improvements the City is able to deliver. The top-f unded CIPs during the five-year period are listed below.

Transportation Corridor Program (R15200000, $64.6 million) This is an ongoing comprehensive transpor tation corridor rehabili tation program to improve pavement conditions, improve mobili ty options, incorporate or expand active transportation elements, address safety concerns, implement upgraded technology solutions, and provide urban greening elements as needed. The Transportation Corridor Improvements Program is in tended to address all needs in a coordinated, efficient, and comprehensive process.

This program takes advantage of opportunities for increased efficiencies and cost savings by integrating complete streets and safety features with pavement resurfacing. For example, road maintenance resurfacing projects (such as road overlay and seals) provide opportunities to implement vehicle lane r eductions, add bike lanes, add accessibility improvements, crosswalk treatments, and other complete street features.

2023-2028 Proposed Capital Improvement Program

H - 6
The Program is funded with traditional Gas
Tax funds and Road Maintenance and
Rehabilitation Accoun t funds (additional
funding through SB 1). Even using all
increased funding from SB 1, available
funding provides only about one-fifth of the
funding needed to maintain the current
pavement condition index.

Active Transportation Program (T15180400, $10.7 million) This program is dedicated to programs and infrastructure in the public rights-of-way that support walking and bicycling, that in turn support air quality and responsible climate policy, public health, safety, and mobility choices.

The Active Transportation Program is f unded with Gas Tax funding, New Measure A Safety, Streetscape, Bicycle & Pedestrian funding, and Transportation Development Act funding. This funding is used to support walking and bicycling and can include sidewalk gap closures, new crosswalks, or bicycle detection at traffic signals. It may be also used to match state and federal grants for active transportation projects.

Vision Zero Safety Program (S15184100, $10.0 million)
Transportation safety impacts the comm unity, neighborhoods, and is a public health issue. Crashes are preventable incidents, and no level of injury is acceptable on City streets. Vision Zero is a multi-national transportation safety initiative that aims to eliminate serious injuries and fatalities. With Reso lution No. 2017-0032 in January 2017, the City adopted the goal of zero transportation fataliti es and serious injuries by 2027. In August 2018 with Resolution No. 2018-0342, the City adopted the Vision Zero Action Plan, a comprehensive, collaborative, equitable and data-driven effort to identify high injury locations, behaviors that result in serious in juries and fatalities, and countermeasures to address these issues.

The Vision Zero Safety Program (S15184100)
coordinates and implements countermeasures identified
in the Vision Zero Action Plan. The program will update City street design standards to reflect best safety and complete street practices, implement safety
improvements on streets on the City’s High Injury
Network, and may help fund required local match for
regional, state, and federal grants for transportation
safety improvements.

Street overlay in progress

2023-2028 Proposed Capital Improvement Program

H - 7
State & Federal Grant Match Program (T15007200, $9.0 million) To take advantage of state and federal transportation grant match opportunities, a local funding match is typically required. As state and federal grant applications are approved, awarded and programmed to Cit y transportation projects, matching local funding is transferred to the State & Federal Grant Match Program to be reserved for grant eligible expenditures, and when required, transferred to the appropriate project. In most cases, federal funding can be matched 7: 1 with local transportation dollars, allowing the City to stretch the value of local transportati on funding and implement a greater number of needed transportation and safety improvements.

Folsom Boulevard Safety Improvements (T15235500, $5.0 million) Folsom Boulevard is a major east-west arterial through the East Sacramento neighborhood. The Folsom Boulevard Safe ty Improvements Project (T15235500) will rehabilitate the pavement, implement safety im provements that slow down drivers, and improve safety for bicyclists and pedestrians by implementation of a road diet/lane reduction and restriping. The project also includes crosswalk evaluations and curb ramp upgrades. The goal of the project is to improv e safety and bicycle connectivity along 1.1 miles of Folsom Boulevard by eliminating a motor vehicle lane in each direction between 59th Street and 65th Street to provide space for traf fic calming, bike lanes, and improved operations, installation of Class II bike lanes between 48 th Street and 65 th Street and possible modifications to on-street parking between 48th Street and 53rd Street.

The project is funded through a $5.0 million Co mmunity Reinvestment grant from the State of California Natural Resources Agency and matching local transportation funding.

If additional funding can be secured, the projec t may also include streetlighting, infill sidewalk, and additional pedestrian crossings.

2023-2028 Proposed Capital Improvement Program

H - 8
FY2023/24 Capital Projects and Programs
Non-site specific or multi-site projects are not shown

Note: Details for the project numbers listed on the map above are provided in alphabetical project order on the following pages.

City of Sacramento
Capital Improvement Program K15125000
Construct a bike trail on the south side of the American River between State Road (SR) 160 and H Street, including: 1) preparing a study to evaluate alignment, right-of-way requirements, and construction costs; 2) obtaining easements/permits (from Union Pacific Railroad) and environmental clearance; 3) preparing design and construction documents; and 4) constructing the trail.

Project Description
Construct a bike trail on the south side of the American River between SR160 and H Street.Project Objectives There is currently a gap in the bike trail network on the south side of the American River between SR160 and H Street.

Existing Situation
None.Operating Budget
Impac
t
TWO RIVERS TRAIL PHASE IIProject Name
$34,653 $11,43 2 $0 $0 $0 $0 $01001 GENERAL FUND
$418,526 $1,190 $0 $0 $0 $0 $02013 TRANSPORTATION DEV.
$7,901 $0 $0 $0 $0 $0 $02025 NEW MEASURE A CONSTR.
$233,378 $15,11 6 $0 $0 $0 $0 $02039 NMA SAFETY, STREETSCAPE,

PED, BIC
$2,264,423 $686,583 $3,333,000 $0 $0 $0 $03703 FEDERAL CAP. GRANTS Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$3,333,000 $0 $0 $0 $0Total $2,958,881 $714,321
$6,291,881Est. Project Cost
$3,333,000
$3,333,000
2023 - 2028 Funding
$2,244,560Prior Expenditures
FY2023/24 Funding
July 2011
October 2023
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
4 1, 6
Public WorksProject Manager , Adam Randolph
Project Location South Of American River, Between State Route 160 & H Street H - 9
City of Sacramento
Capital Improvement Program K15125200
Install bike parking facilities in the public right-of-way.Project Description Increase the availability of bicycle parking to encourage more bicycle travel.Project Objectives Many locations throughout the City lack adequate bicycle parking.Existing Situation None.Operating Budget
Impact
BIKE PARKING PROGRAMProject Name
$49,100 $0 $0 $0 $0 $0 $01001 GENERAL FUND
$180,558 $0 $0 $0 $0 $0 $02025 NEW MEASURE A CONSTR.
$265,303 $118,99 9 $60,000 $60,000 $60,000 $60,000 $60,0002039 NMA SAFETY, STREETSCAPE,

PED, BIC
$85,600 $0 $0 $0 $0 $0 $03702 CAPITAL REIMBURSEMENT
Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$60,000 $60,000 $60,000 $60,000 $60,000Total $580,561 $118,99 9 $880,561Est. Project Cost
$300,000
$60,000
2023 - 2028 Funding
$461,562Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
All
All
Public WorksProject Manager , Jeff Jelsma
Project Location Citywide
H - 10
City of Sacramento
Capital Improvement Program K15222100
This project is for citywide maintenance, repair, and rehabilitation of existing bike and pedestrian trails including pavement, striping, shoulder repairs, landscape maintenance, and debris and graffiti removal.

Project Description
Provide maintenance of bike and pedestrian trails to ensure safety for users and to protect the City's long- term investment in its trail system. Consistent maintenance of bike and pedestrian trails will reduce the cost of future repairs.

Project Objectives
The bike and pedestrian trail maintenance program is necessary to keep the trail system safe and prevent early deterioration.

Existing Situation
None.Operating Budget
Impac
t
PEDESTRIAN AND BIKE TRAIL REPAIR AND MAINTENANCE PROGRAMProject Name $0 $0 $100,000 $100,000 $100,000 $100,000 $100,0001001 GENERAL FUND $254,016 $254,016 $200,000 $200,000 $200,000 $200,000 $200,0002013 TRANSPORTATION DEV.

Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$300,000 $300,000 $300,000 $300,000 $300,000Total $254,016 $254,016 $1,754,016Est. Project Cost
$1,500,000
$300,000
2023 - 2028 Funding
$0Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
All
All
Public WorksProject Manager , Greg Smith
Project Location Citywide
H - 11
City of Sacramento
Capital Improvement Program R15188500
Use tree replacement in-lieu fees generated from pr ivate development to plant replacement trees citywide.

Project Description
Maintain the quality of the City’s tree canopy.Project Objectives In-lieu fees are collected by the City when a private development project will remove existing trees. The fees must be used to further tree planting and tree replacement. This project provides a mechanism to do so.

Existing Situation
None.Operating Budget
Impac
t
TREE PLANTING AND REPLACEMENT PROGRAMProject Name
$431,680 $431,680 $120,000 $120,000 $120,000 $120,000 $120,0002035 TREE PLANTING &

REPLACEMENT
Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$120,000 $120,000 $120,000 $120,000 $120,000Total $431,680 $431,680 $1,031,680Est. Project Cost
$600,000
$120,000
2023 - 2028 Funding
$0Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
All
All
Public WorksProject Manager , Jose Sanchez
Project Location Citywide
H - 12
City of Sacramento
Capital Improvement Program R15200000
Ongoing program for comprehensive corridor rehabilitation to improve pavement condition, incorporate o r expand active transportation elements, address s afety concerns, implement upgraded technology solutions, and provide urban greening elements as needed.

Project Description
Provide for complete and comprehensive solutions to address issues on transportation corridors, including pavement condition, improve safety, and improve mobility options.

Project Objectives
Currently, needs are addressed independently (e.g., roadway overlays, safety projects, active transportation projects). This would provide for solutions on corridors to address all needs in a coordinated, efficient, and comprehensive process.

Existing Situation
None.Operating Budget
Impac
t
TRANSPORTATION CORRIDOR PROGRAMProject Name
$811,970 $811,970 $325,560 $325,560 $325,560 $325,560 $325,5602002 GAS TAX $0 $0 $25,125 $25,125 $25,125 $25,125 $25,1252008 TRENCH CUT FEE $7,707,038 $7,707,038 $12,571,987 $12,571,987 $12,571,987 $12,571,987 $12,571,9872036 ROAD MAINT &

REHABILITATION
Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$12,922,672 $12,922,672 $12,922,672 $12,922,672 $12,922,672Total $8,519,008 $8,519,008 $73,132,368Est. Project Cost
$64,613,360
$12,922,672
2023 - 2028 Funding
$0Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
All
All
Public WorksProject Manager , Greg Smith
Project Location Citywide
H - 13
City of Sacramento
Capital Improvement Program R15200800
The Pavement Management Application (PMA) inventory system requires regular updates, as well as other required hardware and software upgrades to keep the City's infrastructure management system current.

Project Description
Update the infrastructure management systems used by Maintenance Services Division.Project Objectives The City is required by the Federal Highway Administration to have a PMA system. An annual allocation is required to update and maintain the PMA system.

Existing Situation
None.Operating Budget
Impac
t
PAVEMENT MANAGEMENT APPLICATION UPDATE PROGRAMProject Name $724,648 $517,988 $175,000 $175,000 $175,000 $175,000 $175,0002026 NEW MEASURE A MAINT Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$175,000 $175,000 $175,000 $175,000 $175,000Total $724,648 $517,988 $1,599,648Est. Project Cost
$875,000
$175,000
2023 - 2028 Funding
$206,660Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
All
All
Public WorksProject Manager , Greg Smith
Project Location Citywide
H - 14
City of Sacramento
Capital Improvement Program R15212800
Procurement and implementation of a maintenance work management system.Project Description Upgrade the existing work order system to a web-based environment with GIS capabilities.Project Objectives Approximately 10,000 work requests are received annually over the phone, by app, and from the 311 call center that are then forwarded to field crews for completion. Periodic upgrades are needed for the system to meet the demand.

Existing Situation
None.Operating Budget
Impact
WORK MANAGEMENT SYSTEM PROGRAM - STREETS AND FACILITIESProject Name $121,453 $61,373 $0 $60,000 $60,000 $60,000 $60,0002026 NEW MEASURE A MAINT Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$0 $60,000 $60,000 $60,000 $60,000Total $121,453 $61,373 $361,453Est. Project Cost
$240,000
$0
2023 - 2028 Funding
$60,080Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
All
All
Public WorksProject Manager , Greg Smith
Project Location Citywide
H - 15
City of Sacramento
Capital Improvement Program R15222200
Program provides funding for miscella neous unscheduled maintenance activities on City-owned bridge structures.

Project Description
Repair damage to bridge structures from vehicu lar accidents not reimbursable through risk management and the unforeseen maintenance issues.

Project Objectives
City-owned bridges require periodic maintenance to repair safety issues caused by traffic accidents and/or general wear and tear.

Existing Situation
None.Operating Budget
Impact
BRIDGE MAINTENANCE PROGRAMProject Name
$65,000 $65,000 $225,000 $225,000 $225,000 $225,000 $225,0002002 GAS TAX $0 $0 $150,000 $150,000 $150,000 $150,000 $150,0002026 NEW MEASURE A MAINT Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$375,000 $375,000 $375,000 $375,000 $375,000Total $65,000 $65,000 $1,940,000Est. Project Cost
$1,875,000
$375,000
2023 - 2028 Funding
$0Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
All
All
Public WorksProject Manager , Greg Smith
Project Location Citywide
H - 16
City of Sacramento
Capital Improvement Program R15222300
Program provides funding for miscellan eous, unsc heduled maintenance activities on City-owned floodgates and floodgate structures.

Project Description
Repair damage to floodgate structures from vehicular accidents not reimbursable through risk management and the unforeseen maintenance issues.

Project Objectives
City-owned floodgates require periodic maintenance to repair safety issues caused by traffic accidents and/or general wear and tear.

Existing Situation
None.Operating Budget
Impac
t
FLOODGATE MAINTENANCE PROGRAMProject Name
$0 $0 $1,000,000 $0 $0 $0 $02007 MAJOR STREET CONSTR.
$250,000 $250,000 $0 $0 $0 $0 $02026 NEW MEASURE A MAINT Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$1,000,000 $0 $0 $0 $0Total $250,000 $250,000
$1,250,000Est. Project Cost
$1,000,000
$1,000,000
2023 - 2028 Funding
$0Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
All
All
Public WorksProject Manager , Greg Smith
Project Location Citywide
H - 17
City of Sacramento
Capital Improvement Program R15235100
Replace existing landscaping in the street right-of-way with drought-tolerant landscaping.Project Description Promote water conservation and meet current wate r efficiency standards by reducing water usage fo r landscaping in the street right-of-way.

Project Objectives
The State Water Resources Control Board, under Resolution No. 2017-0024, directed a 25% reduction in water usage for irrigation, which has been met by under watering existing landscaping. The resolution also prohibited the irrigation of ornamental turf in public street medians. The prohibition of irrigating ornamental turf in medians and meeting water efficiency standards requires the replacement of existing infrastructure with drought-tolerant landscaping.

Existing Situation
None.Operating Budget
Impac
t
DROUGHT TOLERANT LANDSCAPE REPLACEMENTProject Name
$1,775,000 $1,775,000 $2,000,000 $0 $0 $0 $02002 GAS TAX Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$2,000,000 $0 $0 $0 $0Total $1,775,000 $1,775,000
$3,775,000Est. Project Cost
$2,000,000
$2,000,000
2023 - 2028 Funding
$0Prior Expenditures
FY2023/24 Funding
July 2022
June 2025
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
All
All
Public WorksProject Manager , Jose Sanchez
Project Location Citywide
H - 18
City of Sacramento
Capital Improvement Program S15101300
This program includes: corridor timing studies and implementation; traffic signal equipment maintenance, upgrade, replacement, and expansion; Traffic Operations Center (TOC) evaluation and expansion studies; related plans, specifications, and estimates; communications conduit infrastructure and maintenance; and Regional Intelligent Transportation System partnership strategic plan studies.

Project Description
Connect traffic signals into the TOC so traffic signal operations and timing can be evaluated, monitored, and managed from the TOC to reduce travel delay and congestion on City streets.

Project Objectives
Approximately half of the 850 traffic signals in the City are tied into the TOC.Existing Situation None.Operating Budget
Impact
TRAFFIC OPERATIONS CENTER PROGRAMProject Name
$37,991 $0 $0 $0 $0 $0 $02001 MEASURE A - CONSTR.
$9,890 $0 $0 $0 $0 $0 $02002 GAS TAX
$108,532 $0 $0 $0 $0 $0 $02025 NEW MEASURE A CONSTR.
$44,514 $8,729 $280,000 $280,000 $280,000 $280,000 $280,0002038 NMA TRAFFIC CONTROL & SAFETY
Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$280,000 $280,000 $280,000 $280,000 $280,000Total $200,927 $8,729 $1,600,927Est. Project Cost
$1,400,000
$280,000
2023 - 2028 Funding
$192,198Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
All
All
Public WorksProject Manager , Ryan Billeci
Project Location Citywide
H - 19
City of Sacramento
Capital Improvement Program S15120500
Provide for active transportation improvements in cluding marked crosswalks, enhancement treatments such as Rectangular Rapid Flash Beacons (RRFBs) or Pedestrian Hybrid Beacons, bikeway gap closures, and other related improvements.

Project Description
Enhancements for those walking, bicycling, and rolling (active transportation).Project Objectives Safety improvements for active transportation are often requested. Requests are evaluated and enhancements are made where feasible.

Existing Situation
None.Operating Budget
Impac
t
ACTIVE TRANSPORTATION SAFETY PROGRAMProject Name
$1,623,094 $1,623,094 $200,000 $200,000 $200,000 $200,000 $200,0002002 GAS TAX $698,606 $0 $0 $0 $0 $0 $02025 NEW MEASURE A CONSTR.
$509,976 $255,737 $400,000 $400,000 $400,000 $400,000 $400,0002039 NMA SAFETY, STREETSCAPE,

PED, BIC
Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$600,000 $600,000 $600,000 $600,000 $600,000Total $2,831,676 $1,878,831 $5,831,676Est. Project Cost
$3,000,000
$600,000
2023 - 2028 Funding
$952,845Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
All
All
Public WorksProject Manager , Jennifer Donlon Wyant
Project Location Citywide
H - 20
City of Sacramento
Capital Improvement Program S15132400
Replacement and repair of the guardrails damaged by traffic collisions or those that have reached the end of their useful life.

Project Description
Maintain the existing guardrails in a state of good repair.Project Objectives Guardrails that are damaged or have reached the end of their useful life require repair or replacement.Existing Situation None.Operating Budget
Impact
GUARDRAIL REPLACEMENT PROGRAMProject Name
$227,070 $0 $0 $0 $0 $0 $02025 NEW MEASURE A CONSTR.
$273,000 $39,107 $50,000 $50,000 $50,000 $50,000 $50,0002038 NMA TRAFFIC CONTROL & SAFETY
Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$50,000 $50,000 $50,000 $50,000 $50,000Total $500,070 $39,107 $750,070Est. Project Cost
$250,000
$50,000
2023 - 2028 Funding
$460,963Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
All
All
Public WorksProject Manager , Frank Campos Jr.

Project Location Citywide
H - 21
City of Sacramento
Capital Improvement Program S15132700
Ongoing replacement of signal controllers and light-emitting diodes (LEDs), and the replacement and modification of traffic signals.

Project Description
Replace signal-related equipment that has reached the end of its operational efficiency.Project Objectives Traffic signal equipment that has reached the end of its useful life requires replacement or modification.Existing Situation None.Operating Budget
Impact
TRAFFIC SIGNAL EQUIPMENT UPGRADE PROGRAMProject Name
$99,285 $0 $0 $0 $0 $0 $02001 MEASURE A - CONSTR.
$768,151 $2,911 $0 $0 $0 $0 $02002 GAS TAX
$247,248 $0 $0 $0 $0 $0 $02025 NEW MEASURE A CONSTR.
$898,250 $29,609 $150,000 $150,000 $150,000 $150,000 $150,0002038 NMA TRAFFIC CONTROL & SAFETY
Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$150,000 $150,000 $150,000 $150,000 $150,000Total $2,012,934 $32,520 $2,762,934Est. Project Cost
$750,000
$150,000
2023 - 2028 Funding
$1,980,414Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
All
All
Public WorksProject Manager , Xavier Covarrubias
Project Location Citywide
H - 22
City of Sacramento
Capital Improvement Program S15133400
Relamp street lights and refurbish the paint coating on aluminum streetlight poles.Project Description This program provides a proactive effort to have street lights re-lamped prior to burn out. The program will either refurbish the coating on aluminum streetlight poles to extend the useful life or replace the aging street light poles as needed.

Project Objectives
Streetlights burn out and create safety issues for communities. Without a current proactive re-lamping effort, keeping up with the demand to repair street light outages is challenging. The protective coatings on aluminum streetlight poles have degraded and need refurbishment or pole replacement.

Existing Situation
None.Operating Budget
Impac
t
STREET LIGHT RELAMP AND REFURBISHMENT PROGRAMProject Name $866,880 $8,582 $0 $0 $0 $0 $02002 GAS TAX
$1,282,965 $571,390 $215,000 $215,000 $215,000 $215,000 $215,0002232 LANDSCAPING & LIGHTING Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$215,000 $215,000 $215,000 $215,000 $215,000Total $2,149,845 $579,972 $3,224,845Est. Project Cost
$1,075,000
$215,000
2023 - 2028 Funding
$1,569,873Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
All
All
Public WorksProject Manager , Xavier Covarrubias
Project Location Citywide
H - 23
City of Sacramento
Capital Improvement Program S15184100
Support the construction of transportation safety improvements in the public right-of-way and on the High- Injury-Network with the goal of reducing preventable crashes that cause serious injury or death. Includes the design and construction of traffic control devices, pavement markings and striping, median treatments, enhancement of sight distance, traffic c alming, and other transportation safety related improvements.

Project Description
Reduce fatalities and severe injuries related to crashes in Sacramento, and improve public safety and neighborhood livability.

Project Objectives
Streets on the High-Injury-Network have demonstrat ed systemic transportation safety issues and may require safety improvements.

Existing Situation
None.Operating Budget
Impac
t
VISION ZERO SAFETY PROGRAMProject Name
$634,933 $634,933 $720,000 $720,000 $720,000 $720,000 $720,0002002 GAS TAX $100,000 $88,617 $0 $0 $0 $0 $02007 MAJOR STREET CONSTR. $28,522 $0 $0 $0 $0 $0 $02025 NEW MEASURE A CONSTR.
$825,779 $705,437 $1,283,455 $1,283,455 $1,283,455 $1,283,455 $1,283,4552038 NMA TRAFFIC CONTROL & SAFETY
Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$2,003,455 $2,003,455 $2,003,455 $2,003,455 $2,003,455Total $1,589,234 $1,428,987 $11,606,509Est. Project Cost
$10,017,275
$2,003,455
2023 - 2028 Funding
$160,247Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
All
All
Public WorksProject Manager , Jennifer Donlon Wyant
Project Location Citywide
H - 24
City of Sacramento
Capital Improvement Program S15245700
Ongoing management of City's existing Quiet Zones. Work will include staff time, traffic counts, and potential improvements at multiple at-grade crossings.

Project Description
To maintain and re-certify the City's three Quiet Zones, required by federal law on a in 3-5 year basis.Project Objectives Currently no program exists to maintain and re-certify Quiet Zones, as required by federal law.Existing Situation None.Operating Budget
Impact
CITY RAILWAY QUIET ZONES PROGRAMProject Name
$0 $0 $50,000 $50,000 $50,000 $50,000 $50,0002038 NMA TRAFFIC CONTROL & SAFETY
Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$50,000 $50,000 $50,000 $50,000 $50,000Total $0 $0
$250,000Est. Project Cost
$250,000
$50,000
2023 - 2028 Funding
$0Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
0 0 0 0 0 0 0 0 0 0
Council District
Plan Area
All
All
Public WorksProject Manager , Jennifer Donlon Wyant
Project Location Citywide
H - 25
City of Sacramento
Capital Improvement Program T15007200
This project is a reserve for grant matching funds. As individual capital projects are approved by Sacramento Area Council of Governments (SACOG) or other state or federal funding sources, matching funds will be transferred to projects once they have received authorization to begin.

Project Description
Reserve the matching funds and startup funds needed for state and federal grants for projects.Project Objectives In order to take advantage of state and federal transportation grant opportunities, a local match is typically required.

Existing Situation
None.Operating Budget
Impac
t
STATE AND FEDERAL GRANT MATCH PROGRAMProject Name
$4,500,000 $4,500,000 $0 $0 $0 $0 $01001 GENERAL FUND
$200,000 $200,000 $0 $0 $0 $0 $02002 GAS TAX
$9,334,027 $9,334,027 $3,200,000 $1,200,000 $1,200,000 $1,200,000 $1,200,0002007 MAJOR STREET CONSTR. $1,650,000 $1,650,000 $0 $0 $0 $0 $02023 MEASURE A - PROJECT $503,092 $503,092 $200,000 $200,000 $200,000 $200,000 $200,0002039 NMA SAFETY, STREETSCAPE,

PED, BIC
Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$3,400,000 $1,400,000 $1,400,000 $1,400,000 $1,400,000Total $16,187,119 $16,187,119 $25,187,119Est. Project Cost
$9,000,000
$3,400,000
2023 - 2028 Funding
$0Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
All
All
Public WorksProject Manager , Jesse Gothan
Project Location Citywide
H - 26
City of Sacramento
Capital Improvement Program T15008800
Monitor the freeway interchanges serving North Natomas as r equired by the cooperative agreement between the City and the state (City Agreement No. 95-217). Monitor traffic operations at the freeway off- ramps and adjacent intersections.

Project Description
Monitor and identify when the freeway intercha nges begin to be impacted by traffic growth in North Natomas. Results are used to identify when performance thresholds for the intercha nges have been met and what impact mitigation measures are needed. This report is sent directly to Caltrans.

Project Objectives
This monitoring has been performed since 1996. Monitoring was included in the state agreement due to the size of the Natomas expansion and the anticipation that the expansion would take decades to complete. This made it difficult to determine when improvements would be needed that would affect the state highway system.

Existing Situation
None.Operating Budget
Impac
t
NORTH NATOMAS FREEWAY MONITORING PROGRAMProject Name
$171,494 $0 $0 $0 $0 $0 $03201 NN CIF
$110,641 $41,145 $11,50 0 $11,500 $11,500 $11,500 $11,5003206 NN FINANCE PLAN (NNFP)

PUBLIC FACILITIES FEE
Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$11,500 $11,500 $11,500 $11,500 $11,500Total $282,135 $41,145 $339,635Est. Project Cost
$57,500
$11,500
2023 - 2028 Funding
$240,990Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
0 0 0 0 0 0 0 0 0 0
Council District
Plan Area
1 10
FinanceProject Manager , Sheri Smith
Project Location Freeway Interchanges Serving North Natomas H - 27
City of Sacramento
Capital Improvement Program T15100900
This program provides for maintenance and inspection of existing alley closures.Project Description Compliance with City Code 12.40.070, routine maintenance and adequate access to commercial and emergency vehicles.

Project Objectives
Future requests for alley closures/restrictions, if deemed appropriate, will be funded from another source.Existing Situation None.Operating Budget
Impact
ALLEY ABATEMENT PROGRAMProject Name
$485,035 $28,412 $90,000 $90,000 $90,000 $90,000 $90,0001001 GENERAL FUND $651,730 $0 $0 $0 $0 $0 $02002 GAS TAX
$1,316 $0 $0 $0 $0 $0 $03004 2006 CIRB TAX-EXEMPT (TE)
$24,840 $0 $0 $0 $0 $0 $03702 CAPITAL REIMBURSEMENT
Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$90,000 $90,000 $90,000 $90,000 $90,000Total $1,162,920 $28,412 $1,612,920Est. Project Cost
$450,000
$90,000
2023 - 2028 Funding
$1,134,508Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
All
All
Public WorksProject Manager , Thomas Adams
Project Location Citywide
H - 28
City of Sacramento
Capital Improvement Program T15103200
Ongoing replacement of neighborhood street lightin g components or systems which are unsafe or have reached the end of their useful life.

Project Description
Replace unsafe or deteriorated neighborhood street lights.Project Objectives Many neighborhood street lights are 50-70 years old and have reached the end of their useful life.Existing Situation None.Operating Budget
Impact
NEIGHBORHOOD STREET LIGHT REPLACEMENT PROGRAMProject Name $319,037 $289,323 $1,200,000 $400,000 $400,000 $400,000 $400,0002232 LANDSCAPING & LIGHTING Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$1,200,000 $400,000 $400,000 $400,000 $400,000Total $319,037 $289,323 $3,119,037Est. Project Cost
$2,800,000
$1,200,000
2023 - 2028 Funding
$29,714Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
All
All
Public WorksProject Manager , Judith Matsui-Drury
Project Location Citywide
H - 29
City of Sacramento
Capital Improvement Program T15140100
Provide planning, scoping, engineering estimates, and other activities related to capital project grant funding application preparation.

Project Description
Facilitate grant funding opportunities for capital projects.Project Objectives Staff provides capital project planning and scoping, and works with transportation agencies to apply fo r grant funding opportunities and award grant funding to capital projects.

Existing Situation
None.Operating Budget
Impact
CAPITAL GRANT PREPARATION PROGRAMProject Name
$2,129,578 $128,008 $200,000 $200,000 $200,000 $200,000 $200,0002002 GAS TAX $50,000 $15 $0 $0 $0 $0 $02700 BLOCK GRANT/SHRA
Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$200,000 $200,000 $200,000 $200,000 $200,000Total $2,179,578 $128,023 $3,179,578Est. Project Cost
$1,000,000
$200,000
2023 - 2028 Funding
$2,051,555Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
0 0 0 0 0 0 0 0 0 0
Council District
Plan Area
All
All
Public WorksProject Manager , Jesse Gothan
Project Location Citywide
H - 30
City of Sacramento
Capital Improvement Program T15180400
Installation of facilities in the public rights-of-way that promote active transportation needs, implemented according to the goals and standards set in the City’s Master Plans.

Project Description
Promote active modes of transportation that im prove air quality and public health and safety. Make walking, biking, and other active means of transportation safer and attractive.

Project Objectives
Streets targeted in this program lack facilities that encourage active transportation.Existing Situation None.Operating Budget
Impact
ACTIVE TRANSPORTATION PROGRAMProject Name
$775,000 $775,000 $0 $0 $0 $0 $02002 GAS TAX
$366,108 $99,029 $200,000 $200,000 $200,000 $200,000 $200,0002013 TRANSPORTATION DEV. $3,479,624 $3,474,068 $1,937,152 $1,937,152 $1,937,152 $1,937,152 $1,937,1522039 NMA SAFETY, STREETSCAPE,

PED, BIC
Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$2,137,152 $2,137,152 $2,137,152 $2,137,152 $2,137,152Total $4,620,732 $4,348,097 $15,306,492Est. Project Cost
$10,685,760
$2,137,152
2023 - 2028 Funding
$272,635Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
All
All
Public WorksProject Manager , Jennifer Donlon Wyant
Project Location Citywide
H - 31
City of Sacramento
Capital Improvement Program T15200600
Upgrading, retrofitting, construction, and/or reconstr uction of curb ramps, crosswalks, audible pedestrian signals, and/or other elements within the public rights-of-way.

Project Description
Bringing the public rights-of-way into compliance with all access laws and regulations.Project Objectives There are locations around the city within the public rights-of-way which need to be upgraded, retrofitted, or constructed to meet current access laws and regulations.

Existing Situation
None.Operating Budget
Impact
PUBLIC RIGHTS-OF-WAY ACCESSIBILITY PROGRAMProject Name
$0 $0 $700,000 $0 $0 $0 $02002 GAS TAX
$140,000 $140,000 $200,000 $200,000 $200,000 $200,000 $200,0002007 MAJOR STREET CONSTR.

Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$900,000 $200,000 $200,000 $200,000 $200,000Total $140,000 $140,000 $1,840,000Est. Project Cost
$1,700,000
$900,000
2023 - 2028 Funding
$0Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
All
All
Public WorksProject Manager , Josh Werner
Project Location Citywide
H - 32
City of Sacramento
Capital Improvement Program T15205300
Construct raised medians, install a traffic signal, and install pedestrian fencing in the medians.Project Description Enhance safety along Valley Hi Drive/La Mancha Way by providing a safe crossing for pedestrians at popular destinations across from bus stops and controlling access into and out of driveways to shopping centers.

Project Objectives
Portions of La Mancha Way lack a center median. The existing center median on Valley Hi Drive has multiple driveway openings into the same shopping centers, and there is a desire for an additional pedestrian crossing there.

Existing Situation
None.Operating Budget
Impac
t
HSIP 9 VALLEY HI DRIVE AND LA MANCHA WAYProject Name
$216,800 $136,027 $0 $0 $0 $0 $02007 MAJOR STREET CONSTR. $258,210 $78,223 $1,277,730 $0 $0 $0 $03703 FEDERAL CAP. GRANTS Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$1,277,730 $0 $0 $0 $0Total $475,010 $214,251
$1,752,740Est. Project Cost
$1,277,730
$1,277,730
2023 - 2028 Funding
$260,759Prior Expenditures
FY2023/24 Funding
February 2020
July 2024
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
5, 8
4 Public WorksProject Manager , James Kragh
Project Location Valley Hi Dr/la Mancha Way And Mack Road H - 33
City of Sacramento
Capital Improvement Program T15215000
Install signal controls at nine locations within the City.Project Description Enhance mobility and connectivity for all modes of travel including motorists, bicyclists, and pedestrians.

The project will improve access and provide safer crossings for pedestrians and bicyclists.

Project Objectives
These unsignalized locations are on major arterials with high speeds of travel, creating a barrier for safe pedestrian crossings.

Existing Situation
None.Operating Budget
Impac
t
TRAFFIC SIGNAL SAFETY PROJECTProject Name
$113,788 $90,135 $0 $0 $0 $0 $01001 GENERAL FUND
$358,000 $312,507 $0 $0 $0 $0 $02007 MAJOR STREET CONSTR. $796,000 $767,108 $0 $3,311,22 6 $0 $0 $03703 FEDERAL CAP. GRANTS Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$0 $3,311,22 6 $0 $0 $0Total $1,267,788 $1,169,750
$4,579,014Est. Project Cost
$3,311,226
$0
2023 - 2028 Funding
$98,038Prior Expenditures
FY2023/24 Funding
July 2020
December 2026
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
2, 4, 5, 6, 8
1, 4, 5, 8
Public WorksProject Manage
r , Luke Fuson
Project Location 16th Street At D Street Plus Seven More Locations In Council Districts 2, 4, 5, 6 And 8 H - 34
City of Sacramento
Capital Improvement Program T15215800
Streetscape improvements on Florin Road from 24th Street to Munson Way that includes bicycle lane gap closures, upgrading existing bike lanes to protected bike lanes, sidewalk improvements, pavement repair, new traffic signals, and additional controlled crossings of Florin Road.

Project Description
Implement the improvements identified for Florin Road in the Vision Zero Top 5 Corridors study.Project Objectives Florin Road within the project limits is comprised of four travel lanes plus a raised median and center turn lane. The posted speed limit is 45 mph with an Average Daily Traffic (ADT) of 36,000 vehicles.

Existing Situation
None.Operating Budget
Impac
t
FLORIN ROAD VISION ZERO SAFETYProject Name
$720,000 $18,848 $0 $0 $0 $0 $02036 ROAD MAINT &

REHABILITATION
$0 $0 $0 $4,252,000 $0 $0 $03703 FEDERAL CAP. GRANTS
$0 $0 $2,248,000 $0 $0 $0 $03704 OTHER CAPITAL GRANTS
Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$2,248,000 $4,252,000 $0 $0 $0Total $720,000 $18,848
$7,220,000Est. Project Cost
$6,500,000
$2,248,000
2023 - 2028 Funding
$701,152Prior Expenditures
FY2023/24 Funding
April 2021
December 2025
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
5, 8
4 Public WorksProject Manager , William Shunk
Project Location Florin Road From 24th Street To Munson Way H - 35
City of Sacramento
Capital Improvement Program T15216200
This project proposes to upgrade pedestrian crossings at uncontrolled locations with the installation o f Rectangular Rapid Flashing Beacons (RRFBs).

Project Description
The objective is to enhance safety by providing safer crossings for pedestrians.Project Objectives Three locations have marked, uncontrolled crossings. The fourth location has pedestrian desire lines and the absence of a marked crossing.

Existing Situation
None.Operating Budget
Impact
HSIP-10 PEDESTRIAN CROSSINGSProject Name
$130,000 $89,334 $0 $0 $0 $0 $02039 NMA SAFETY, STREETSCAPE,

PED, BIC
$40,000 $35,161 $208,600 $0 $0 $0 $03704 OTHER CAPITAL GRANTS Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$208,600 $0 $0 $0 $0Total $170,000 $124,495
$378,600Est. Project Cost
$208,600
$208,600
2023 - 2028 Funding
$45,505Prior Expenditures
FY2023/24 Funding
July 2021
December 2024
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
4, 5
1, 6
Public WorksProject Manager , James Kragh
Project Location Folsom Blvd & Seville Wy; Alhambra Blvd & X St; 8th St H - 36
City of Sacramento
Capital Improvement Program T15225000
Envision Broadway in Oak Park extends from State Route 99 to Martin Luther King Jr. Blvd. It will include complete street improvements, including lane reduction, buffered Class II bicycle lanes, signal improvements, and pedestrian crossing improvements
Project Description
Create a better balance among all modes of travel, where pedestrians, cyclists, transit riders, and drivers all feel safe and accommodated. To also improve amenities throughout the corridor in a manner that creates a unified character for the corridor, and increases opportunities to enjoy businesses/leisure activities.

Project Objectives
Currently, the Broadway corridor is an automobile-dominated four lane arterial with sidewalks of varying widths, poor pedestrian facilities, and no stripped bike lanes.

Existing Situation
None.Operating Budget
Impact
ENVISION BROADWAY IN OAK PARKProject Name
$237,000 $187,909 $0 $0 $0 $0 $02023 MEASURE A - PROJECT $713,000 $711,96 2 $0 $1,101,000 $0 $0 $03703 FEDERAL CAP. GRANTS Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$0 $1,101,000 $0 $0 $0Total $950,000 $899,871
$2,051,000Est. Project Cost
$1,101,000
$0
2023 - 2028 Funding
$50,129Prior Expenditures
FY2023/24 Funding
May 2022
December 2027
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
5 5
Public WorksProject Manage
r , Stephanie Saiz
Project Location Broadway Between Sr-99 And Martin Luther King Jr. Boulevard H - 37
City of Sacramento
Capital Improvement Program T15235500
The project includes a lane reduction between 59th Street and 65th Street for traffic calming and improved safety. Project features include the installation of Class II bike lanes between 48th St. and 65th St., and possible modifications to on-street parking between 48th St. and 53rd St.

Project Description
Improve safety and bicycle connectivity along Folsom Blvd.Project Objectives Between 48th Street and 58th Street there is one lane each direction with a center two-way left turn lane with some bike lanes and street parking. East of 58t h Street to 65th Street there are two lanes in each direction without a two-way left turn lanes, no bike lanes, or on-street parking.

Existing Situation
None.Operating Budget
Impact
FOLSOM BLVD SAFETY IMPROVEMENTProject Name
$600,000 $591,898 $0 $0 $0 $0 $02036 ROAD MAINT &

REHABILITATION
$0 $0 $5,000,000 $0 $0 $0 $03704 OTHER CAPITAL GRANTS
Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$5,000,000 $0 $0 $0 $0Total $600,000 $591,898
$5,600,000Est. Project Cost
$5,000,000
$5,000,000
2023 - 2028 Funding
$8,102Prior Expenditures
FY2023/24 Funding
November 2022
June 2027
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
3 6
Public WorksProject Manager , Avtar Banwait
Project Location Folsom Blvd. Between 48th St. And 65th St.

H - 38
City of Sacramento
Capital Improvement Program V15110000
Ongoing retail and office space improvements in City-owned facilities that will benefit City-owned parking facilities.

Project Description
Attract quality tenants by maintaining retail and office spaces within City-owned parking facilities which will generate revenues for parking operations.

Project Objectives
The City has over 60,000 square feet of retail/office space in three downtown garages. In many cases these spaces need to be upgraded to attract businesses.

Existing Situation
None.Operating Budget
Impac
t
RETAIL & OFFICE SPACE IMPROVEMENTS PROGRAMProject Name
$1,936,712 $172,621 $150,000 $50,000 $50,000 $50,000 $50,0006004 PARKING Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$150,000 $50,000 $50,000 $50,000 $50,000Total $1,936,712 $172,621 $2,286,712Est. Project Cost
$350,000
$150,000
2023 - 2028 Funding
$1,764,091Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
4 1
Public WorksProject Manager , Matt Eierman
Project Location Downtown City Parking Facilities
H - 39
City of Sacramento
Capital Improvement Program V15210000
Ongoing assessment, design, and implementation of preventative and restorative building maintenance.Project Description Repair structural damage to City-owned parking facilities and ensure that the parking garages meet building codes. The project’s aim is to avoid ongoing, long-term structural deterioration.

Project Objectives
Annual assessment of site conditions for restorative or preventative care.Existing Situation None.Operating Budget
Impact
STRUCTURE REPAIRS & MAJOR MAINTENANCE PROGRAMProject Name $5,689,325 $822,048 $250,000 $250,000 $250,000 $250,000 $250,0006004 PARKING Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$250,000 $250,000 $250,000 $250,000 $250,000Total $5,689,325 $822,048 $6,939,325Est. Project Cost
$1,250,000
$250,000
2023 - 2028 Funding
$4,867,277Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
4 1
Public WorksProject Manage
r , Matt Eierman
Project Location Downtown City Parking Facilities
H - 40
City of Sacramento
Capital Improvement Program V15410000
Renovation/modernization of elevators in City parking garages.Project Description Modernize elevators and provide needed mechanical infrastructure repairs. Meet state elevato r standards.

Project Objectives
City garage elevator mechanical systems need upgrading to a serviceable operational system.Existing Situation None.Operating Budget
Impact
ELEVATOR RENOVATION/MODERNIZATION PROGRAMProject Name
$2,833,531 $695,600 $25,000 $25,000 $25,000 $25,000 $25,0006004 PARKING Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$25,000 $25,000 $25,000 $25,000 $25,000Total $2,833,531 $695,600 $2,958,531Est. Project Cost
$125,000
$25,000
2023 - 2028 Funding
$2,137,931Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
4 1
Public WorksProject Manager , Matt Eierman
Project Location Downtown City Parking Facilities
H - 41
City of Sacramento
Capital Improvement Program V15510000
Plan, design, and paint City-owned parking garages, including ceilings and beams. Install informati onal and directional signage to assist motorists and pedestrians.

Project Description
Assist garage patrons by replacing deficient directional signage for easier and safer navigation within parking facilities and complement lighting, aesthetics, and safety.

Project Objectives
Some parking facilities have paint that has outlasted its useful life as well as outdated and inadequate signage needing to be repainted, refurbished, or replaced.

Existing Situation
None.Operating Budget
Impact
PARKING FACILITIES PAINT/SIGNAGE PROGRAMProject Name
$0 $16 $0 $0 $0 $0 $02002 GAS TAX
$4,450,334 $1,294,680 $50,000 $50,000 $50,000 $50,000 $50,0006004 PARKING Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$50,000 $50,000 $50,000 $50,000 $50,000Total $4,450,334 $1,294,696 $4,700,334Est. Project Cost
$250,000
$50,000
2023 - 2028 Funding
$3,155,638Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
4 1
Public WorksProject Manage
r , Matt Eierman
Project Location Downtown City Parking Facilities
H - 42
City of Sacramento
Capital Improvement Program V15520000
Installation of informational and directional si gnage to assist motorists and pedestrians in identifying, entering, exiting, and utilizing City-owned surface parking lots. Add or restore striping and painted markings to lot surfaces for clearly identifiable parking.

Project Description
Provide street/destination orientation graphics for v isitors. Provide lot customers with clearly marked and well-maintained parking facilities.

Project Objectives
New lot striping is needed in some areas while existing striping is faded and obscured by stains, tire marks, and flaking.

Existing Situation
None.Operating Budget
Impac
t
SURFACE PARKING LOT PAINT/SIGNAGE PROGRAMProject Name
$598,827 $400,706 $20,000 $20,000 $20,000 $20,000 $20,0006004 PARKING Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$20,000 $20,000 $20,000 $20,000 $20,000Total $598,827 $400,706 $698,827Est. Project Cost
$100,000
$20,000
2023 - 2028 Funding
$198,121Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
4 1
Public WorksProject Manage
r , Matt Eierman
Project Location All City Parking Facilities & Lots
H - 43
City of Sacramento
Capital Improvement Program V15610000
Purchase and installation of new Revenue Control System for collection of parking revenues at all City- owned parking facilities. This would include the replacement of all computers, software, auditors, ticket dispensers, and card readers systemwide.

Project Description
Improve revenue control capability through use of an updated, automated system with the goal o f
improving customer service.

Project Objectives
Customer service and revenue control would be improved if a new Parking Access and Revenue Control System (PARCS) were installed.

Existing Situation
None.Operating Budget
Impac
t
REVENUE CONTROL SYSTEM PROGRAMProject Name
$5,191,402 $1,165,182 $120,000 $120,000 $120,000 $120,000 $120,0006004 PARKING Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$120,000 $120,000 $120,000 $120,000 $120,000Total $5,191,402 $1,165,182 $5,791,402Est. Project Cost
$600,000
$120,000
2023 - 2028 Funding
$4,026,220Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
All
All
Public WorksProject Manager , Matt Eierman
Project Location Citywide
H - 44
City of Sacramento
Capital Improvement Program V15710000
Ongoing planning and development of new City parking facilities.Project Description Provide resources for anticipated future parking demands.Project Objectives Currently, new parking facilities are financed through available cash, debt financing, or other borrowing.Existing Situation None.Operating Budget
Impact
PARKING FACILITIES DEVELOPMENT PROGRAMProject Name
$204,942 $0 $0 $0 $0 $0 $01001 GENERAL FUND
$6,865,031 $6,137,899 $100,000 $200,000 $200,000 $200,000 $200,0006004 PARKING Fund DescriptionFund 2023/24 2024/25 2025/26 2026/27 2027/28UnobligatedBudget 2/2023As of
$100,000 $200,000 $200,000 $200,000 $200,000Total $7,069,973 $6,137,899 $7,969,973Est. Project Cost
$900,000
$100,000
2023 - 2028 Funding
$932,074Prior Expenditures
FY2023/24 Funding
Project Start Date
Est. Complete Date
Percent Complete
Elapsed Time
0% 50% 80% 100%
Council District
Plan Area
4 1
Public WorksProject Manager , Matt Eierman
Project Location Downtown City Parking Facilities
H - 45
6(&7,21±,
City 8WLOLWLHV

2023-2028 Proposed Capital Improvement Program

I - 1

INTRODUCTION
The City Utilities Capital Improvement Program (Program) reflects the City’s funding strategy for delivering capital improvements to provide and maintain services and facilities for the benefit of the community, safeguarding public health and sa fety, promoting sustainability, enhancing livability, and expanding economic development throughout the City.

To ensure long-term infrastructure sustainabi lity, this Program utilizes an asset management process to systematically prioritize and rank its rehabilitation and replacement needs based on information collected through various elements such as criticality, condition assessment, master planning, and maintenance history.

Sacramento City CouncilMay 9, 2023

Sacramento City Council
May 9, 2023