Item 02 SUPPLEMENTAL MATERIAL 2024-01544 Sacramento Children’s Fund Strategic Investment Plan 2023/24-2028/29 — Sacramento City Council, September 24, 2024

CITY COUNCIL
Darrell Steinberg, Mayor
Lisa Kaplan, District 1
Shoun Thao, District 2
Karina Talamantes, Mayor Pro Tem, District 3
Katie Valenzuela, District 4
Caity Maple, Vice Mayor, District 5
Eric Guerra, District 6
Rick Jennings, II, District 7
Mai Vang, District 8

CHARTER OFFICERS
Mindy Cuppy, City Clerk
Susana Alcala Wood, City Attorney
Farishta Ahrary, Interim City Auditor
Howard Chan, City Manager
John Colville, City Treasurer
City Council
Financing Authority
Housing Authority
Public Financing Authority
Redevelopment Agency Successor Agency
City Hall Complex
915 I Street, Sacramento, CA 95814
Published by the Office of the City Clerk
(916) 80
8-7200

SUPPLEMENTAL MATERIAL
Description: Attached is supplemental material, the additions of attachments 2 through 5, the attached staff report replaces the original staff report in its entirety.

For th
e Meeting of: Tuesday, September 24, 2024 at 5:00 p.m.

A
genda Item: Discussion Item 2

4. S
acramento Children’s Fund Strategic Investment Plan 2023/24-2028/29 F
ile ID: 2024-01544
Loc
ation: Citywide
R
ecommendation: Pass a Motion: 1) accepting the Sacramento Children’s Fund Planning and Oversight Commission’s Five-Year Strategic Investment Plan 2023/24- 2028/29 (“Draft SIP”); and 2) adopt the Draft SIP, including staff’s proposed recommendations as set forth in this staff report.

Co
ntact: Jackie Beecham, Director, (916) 808-1041,
[email protected], Department of Youth, Parks, and Community Enrichment (YPCE)
City of Sacramento Page 1

City of Sacramento
City Council - 5PM Report
915 I Street Sacramento, CA 95814
www.cityofsacramento.org
File ID: 2024-01544 9/24/2024 Discussion Item 2.

Sacramento Children’s Fund Strategic Investment Plan 2023/24-2028/29 File ID: 2024-01544
Location: Citywide
Recommendation: Pass a Motion: 1) accepting the Sacramento Children’s Fund Planning and Oversight Commission’s Five-Year Strategic Investment Plan 2023/24-2028/29 (“Draft SIP”); and 2) adopt the Draft SIP, including staff’s proposed recommendations as set forth in this staff report.

Contact: Jackie Beecham, Director, (916) 808-1041, [email protected], Department of Youth, Parks, and Community Enrichment (YPCE)
Presenter: Jackie Beecham, Director, (916) 808-1041, [email protected], Department of Youth, Parks, and Community Enrichment (YPCE) Attachments:
1-Description/Analysis
2-Sacramento Children’s Fund Strategic Investment Plan (SIP) 2023/24-2028/29 -TBD 3-City Auditor’s Baseline Funding Calculation for the Sacramento Children’s Fund -TBD 4-Sacramento Children’s Fund FAQs -TBD
5-Section §120 Article IX of the Sacramento City Charter -TBD 6-Reponse to Council’s September 10, 2024, Questions -TBD Description/Analysis
Issue Detail:

As required by §120 of the Sacramento City Charter (Measure L), the Sacramento Children’s Fund Planning and Oversight Commission (SCF Commission), in collaboration with the Sacramento Youth Commission, presented a Five-Year (July 1, 2023 - June 30, 2029) Strategic Investment Plan (SIP) (Attachment 2).

The SIP included recommendations related to strategies for programming, funding allocations, fund management, and public accountability. Based on feedback and direction provided by Council on September 10, 2024, staff is recommending the following components be included in the final SIP to be adopted by Council:

Page 1 of 3 ends

File ID: 2024-01544 9/24/2024 Discussion Item 2.
o Guaranteed income grants: Staff recommends that at least 20% of each grant cycle be dedicated to support one or more grantees to provide guaranteed cash transfer programming for current or former foster youth ages 18-24. o Open grants: Staff recommends the remaining grant cycle funding be awarded to a mix of proposals providing program strategies that address the five fund goal areas. The SCF grant proposals must be assessed through the City’s competitive RFP and proposal selection process to ensure they are consistent with §120 of the Sacramento City Charter. o Allocations by Grantee Type:

Staff recommends that remaining funding be allocated
through the open, transparent, and competitive process as outlined above to organizations that can best serve the City’s youth consistent with the funding goals outlined in the measure.
o Priority Neighborhoods: Staff recommends that funds primarily serve youth in neighborhoods with the lowest levels of equity and/or the lowest levels of opportunity for children, as demonstrated by but not limited to the following tools: The Child Opportunity Index (COI) (prioritizing programs serving youth in neighborhoods with "very low" child opportunity) or the Sacramento Equity Explore Design (SEED) tool.

Policy Considerations: Section § 120, Article IX of the Sacramento City Charter.

Economic Impacts: Not applicable.

Environmental Considerations: The adoption of the SIP is exempt from environmental review as the SIP is an administrative activity. It is not a project that will have a significant impact on the environment, as defined in sections 15061(b)(3) and 15064 of the CEQA Guidelines (Title 14 Cal.

Code Reg. 15000 et seq.). Projects funded by SCF grants that may have an impact on the environment will comply with CEQA, to the extent required.

Sustainability: Not applicable.

Commission/Committee Action: On August 22, 2024, The SCF Commission passed a motion recommending The SIP FY2023/24-2028/29 to the City Council for adoption.

Rationale for Recommendation: Per the Measure, the SCF Commission develops and submits a Five-Year SIP to the City Council. Based on Council feedback, staff is proposing specified components be included in the SIP for final adoption to best serve the City’s youth. The adopted plan may be amended from time to time by the City Council.

Financial Considerations: Not applicable.

Local Business Enterprise (LBE): Not applicable

Page 2 of 3 ends

File ID: 2024-01544 9/24/2024 Discussion Item 2.

Background: In November of 2022, Sacramento voters approved Measure L, establishing the Sacramento Children’s Fund (SCF), requiring the City to spend the equivalent of 40% of its local cannabis tax revenues (CBOT) on child and youth services. The Sacramento Children’s Fund chief purpose is to support positive youth development and youth violence prevention programs - such as services for homeless youth and foster children; mental health counseling; substance-abuse treatment, prevention, and early intervention; and after-school activities - for children and youth less than 25 years old.

Measure L established a nine-member Planning and Oversight Commission tasked with the development of a Five-Year Strategic Investment Plan and review of performance and evaluation reports. The first Five-Year Strategic Investment Plan covers the period of July 1, 2024, through June 30, 2029; subsequent plans cover succeeding five-year periods.

Measure L funded programs will prioritize children and youth most impacted by poverty, violence and trauma. These funds may only be used to engage qualified organizations to provide youth services in accordance with the current council adopted Five-Year Strategic Investment Plan, plus allowable administrative costs. The City shall select qualified organizations to receive Sacramento Children’s Fund money based on an open, transparent, and competitive process, consistent with the Citywide Grant Distribution Policy and the requirements of Measure L.

Measure L outlined five main fund goals: 1) Prevent and reduce child and youth homelessness 2) Support the mental and emotional health of children and youth 3) Prevent youth violence 4) Prevent and reduce youth substance abuse 5) Support the healthy development of children ages 0 to 5.

Page 3 of 3 ends

Sacramento Children’s Fund
Strategic Investment Plan
2023/24 - 2028/29
Prepared by Sacramento Children’s Fund Planning and Oversight Commission, with support from Third Plateau
T able of Contents
LAND ACKNOWLEDGEMENT 3
CITY OF SACRAMENTO RACIAL EQUITY STATEMENT 3
EXECUTIVE SUMMARY 4
LETTER FROM THE CHAIRS 6
I. INTRODUCTION 8
Planning and Oversight Commission 8
Strategic Investment Plan 8
Mission, Vision, and Guiding Principles 9
Mission Statement 9
Vision Statement 9
Guiding Principles 9
Local Data & Community Input Informing the Strategic Investment Plan 10 Children and Y outh Most Impacted by Poverty, T rauma, and Violence 12 Proﬁle of Children and Y outh Living In Sacramento 12
II. STRATEGIES FOR INVESTMENT BY FUND GOAL 13
Goal 1. Support the mental health and emotional wellness of youth 13 Options for Strategies to Achieve Goal 1 14
Goal 2. Prevent and reduce youth homelessness,
especially among youth transitioning out of foster care 15 Options for Strategies to Achieve Goal 2 16
Goal 3. Prevent and reduce youth substance abuse 17
Options for Strategies to Achieve Goal 3 18
Goal 4. Prevent and reduce youth violence 19
Options for Strategies to Achieve Goal 4 20
Goal 5. Support the healthy development of children ages 0 to 5 21 Options for Strategies to Achieve Goal 5 22
Cross-Cutting Considerations and Approaches 23
2024-2029 Strategic Investment Plan Logic Model 24
III. INVESTMENT RECOMMENDATIONS 25
Grants for Children and Y outh Programs 25
Grant Funding Structure 25
Grant Selection Process 28
Grant Administration with an Equity Lens 28
Management of the Sacramento Children’s Fund 29
Ongoing Engagement and Capacity Building 29
SCF Measurement and Evaluation 30
Estimated Funds Available 31
IV. COMMISSION OVERSIGHT & PUBLIC ACCOUNTABILITY 33
Annual Service Performance Reporting 33
Y outh Impact Evaluation Reporting 34
Commission Review 34

Welcome
Land Acknowledgement
The Sacramento Children’s Fund Planning and Oversight Commission acknowledges that we beneﬁt from living and working on the ancestral and unceded lands of Sacramento’s Indigenous Peoples[i, ii].

We recognize and honor the Nisenan people, the Southern Maidu, Valley and Plains Miwok, Patwin Wintun peoples, and the people of the Wilton Rancheria, Sacramento’s only Federally recognized Tribe. This acknowledgement demonstrates an intention to working together to build a more just and inclusive future where we dismantle the systems that enact exclusions and erasures of Indigenous voices, contributions, and history, and afﬁrm the many Indigenous Peoples past, present, and future who resist, live, and uphold their sacred relations across these lands.

City of Sacramento Racial Equity Statement
The City of Sacramento afﬁrms racial equity as a core value in which race does not affect life outcomes.

We acknowledge historical racial inequities and are committed to transparent, deliberate, and actionable solutions that will remedy those inequities and serve all our diverse communities.

Sacramento Children’s Fund Strategic Investment Plan 2023/24-2028/29 | Page 3 Sacramento Children’s Fund Strategic Investment Plan 2023/24-2028/29 | Page 4 Executive Summary:

Sacramento Children’s Fund Strategic Investment Plan
The Sacramento Children's Fund (Measure L)
In November 2022, voters in the City of Sacramento resoundingly approved the Sacramento Children and Youth Health and Safety Act. Also known as Measure L, this Act established the Sacramento Children’s Fund (SCF or “the Fund”) as a dedicated stream of funding for child and youth services.

The SCF is supported by general fund revenue, a portion determined by the City’s existing cannabis business operations tax, which supplies an estimated $8-10 million annually to fund programs and services for children and youth less than 25 years of age through an open, transparent, and competitive grant process. Five fund goals provide overarching direction for investing available funds.

These goals include supporting the mental health and emotional wellness of youth and the healthy development of children ages 0 to 5, as well as preventing and reducing youth homelessness, substance abuse, and violence.

A nine-member Sacramento Children's Fund Planning and Oversight Commission (SCF Commission) was also created to work in partnership with the Sacramento Youth Commission to develop this ﬁve-year Strategic Investment Plan, review annual service performance reports and periodic evaluation reports, and make recommendations to the City Council regarding investments in the programs and services that children and youth need and deserve to fully participate, prosper, and achieve their optimal potential.

The Strategic Investment Plan
The current ﬁve-year (July 1, 2023 – June 30, 2029) Strategic Investment Plan overviews the goals of the SCF and the opportunities and challenges that Sacramento is facing in relation to these goals.

Strategies for programming, funding allocations, fund management, and public accountability recommended by the SCF Commission are also discussed. This plan will be presented to the City Council for approval and the fund will be implemented by the City’s Youth, Parks, and Community Enrichment Department (YPCE). Key components of the plan are outlined below.

Community Input | This plan was informed by a landscape scan, frameworks for youth development, and community voice, including through a community survey and a series of community listening sessions.

During the listening sessions, youth, parents, community and system leaders, and other community careholders shared their experiences, insights, needs, and desires for SCF-funded programming. Between January and August 2024, the SCF Commission, Sacramento Youth Commission, and YPCE staff met regularly to review the community ﬁndings and identify recommendations for directing SCF investments.

Focus on Equity | With equity at the core of Measure L, this ﬁve-year Strategic Investment Plan prioritizes children and youth who are the farthest from services and resources to ensure they receive maximum access to and beneﬁt from SCF-funded programs. The SCF Commission recommends that funding be directed to agencies serving the neighborhoods, schools, and communities where youth experience the greatest impacts of poverty, trauma, and violence.

Recommended Strategies | This plan outlines a series of program strategies that were identiﬁed based on community input and documented effectiveness (see table below). These strategies align with the mission, vision, and goals of the SCF. Programs and services that use one or more of these strategies may be eligible for SCF grant funding. Additionally, the SCF Commission recommends utilizing part of the Fund's budget to support a Guaranteed Basic Income Program for youth who are transitioning out of foster care.

Sacramento Children’s Fund Strategic Investment Plan 2023/24-2028/29 | Page 5 Executive Summary:

Sacramento Children’s Fund Strategic Investment Plan

1. Support the mental health and
emotional wellness of youth
• Increase mental health literacy
• Develop healthy cultural identities
• Enhance social, emotional, & behavioral learning
• Provide cognitive behavioral interventions
• Reduce access to lethal means

2. Prevent and reduce
youth homelessness
• Direct, unrestricted cash assistance
• Prioritize family support and reuniﬁcation
• Expand housing programs
• Improve supportive crisis responses
• Provide street outreach

3. Prevent and reduce
youth substance abuse
• Substance abuse screening, brief intervention, and
referral to treatment
• Integrate harm reduction
• Develop positive coping skills
• Build youth power to address socially-based stressors

4. Prevent and reduce
youth violence
• Community-based violence intervention
• School-based safety programming
• Workforce development and employment
• Y outh leadership and empowerment

5. Support the healthy development
of children ages 0 to 5
• Promote early learning and school readiness
• Support responsive relationships
• Champion positive parenting skills and peer-support
• Provide economic supports to reduce sources of life
stress
• Expand child care access
Guaranteed basic income
for foster youth
• Unconditional cash transfers for current or former
foster youth ages 18-24
• Optional wrap-around services, such as ﬁnancial
literacy courses and housing or job search assistance
• Public beneﬁts counseling to ensure informed youth
participation
Strategies to Achieve Fund Goals
Fund Management | This plan recommends two multi-year competitive funding cycles to award program grants. Grantees are encouraged to leverage existing community, public, and private resources and initiatives, and funded programs should be aligned with the Citywide Youth Development Plan and Framework for Children and Youth Programs. Other key recommendations made by the SCF Commission include receiving ongoing updates on the SCF granting process, robust community engagement, capacity building among SCF-funded grantees, and a youth-focused external evaluator.

This ﬁve-year Strategic Investment Plan draws on community wisdom, puts youth at the center, and stresses accountability to the public for making a sustained, positive impact on the lives of Sacramento’s children and youth most impacted by poverty, trauma, and violence. The recommendations are rooted in a shared commitment to learning, expanding, and innovating on what works for ensuring that all children and youth have equitable access to the power, conditions, opportunities, and experiences that enable them to fully participate, prosper, and achieve their optimal potential.

Letter from the Chairs
Dear Sacramento Community,
As two young adults born and raised in the City of Sacramento, we had the unique experience of helping lead the campaign that established the voter-approved Sacramento Children’s Fund in 2022.

Now, as chairs of the Children's Fund Planning and Oversight Commission and the Sacramento Youth Commission respectively, we are actively involved in planning the implementation of the fund.

We want to begin by thanking the youth, adult allies, city staff, and local representatives who supported this initiative through its various iterations. Establishing a Children’s Fund in Sacramento took years of dedicated effort, driven by the youth and adult leaders of the Sac Kids First Coalition.

Through the years, we held the belief that investing in our most underserved youth, children, and their families is crucial for the City's prosperity and that the fund itself has the potential to positively impact youth, children, and families for generations to come.

In this letter, we offer recommendations to present and future commissioners, city staff, and consultants as we continue to collaborate on the implementation of the Sacramento Children’s Fund.

T o maximize the positive impact of the Children’s Fund we believe every part of the process from planning to implementation must include the following components:
1) Center youth and community voices
We challenge future commissioners, consultants, and city staff to not just “consult” with the Sacramento Youth Commission (SYC) but to collaborate intentionally with tne SYC to ensure the voices of Sacramento youth are honored throughout this process. T o achieve this, we encourage both commissions to routinely hold joint meetings and collaborate with the City and community-based organizations to implement targeted approaches to engaging youth, especially those from communities most impacted by poverty, violence, and trauma.

This can be achieved by 1) engaging youth where it is convenient for them, in their schools and communities, and via trusted community-based organizations; 2) offering a variety of methods for youth to engage in the process, virtually or in-person while compensating them for their time and engagement; and 3) doing targeted, intentional outreach to youth and adult allies so that they are aware of the services and opportunities available to them. 2) Be transparent and accountable
As a part of the implementation process, it is also important to build trust within the broader community and ensure that the community can see the tangible beneﬁts of the fund. This process involves 1) transparency at the onset of every new ﬁscal year by publicizing the amount of funding available online and where it can be accessed by the public; 2) collecting comprehensive data from funded projects so that progress can be measured; and 3) engaging with youth and community members at every stage of the process to learn about their experience as funded entities or recipients of services.

Sacramento Children’s Fund Strategic Investment Plan | Page 6 Letter from the Chairs
The evaluation process should be speciﬁc, thorough, and transparent, allowing us to measure impact accurately and make data-driven decisions. If our goal is to create lasting positive change in the lives of Sacramento's children, we need to be transparent about the process we are engaging in to get there. 3) Emphasize equity
Both commissions must commit to integrating an equity lens in the strategic investment plan at the onset. T o achieve this, we should expect to collaborate with the Sacramento Racial Equity Alliance, the Ofﬁce of Diversity and Equity, and the Sacramento Racial Equity Committee. The City must also commit to using an equity-centered approach in its RFP and contracting process that aligns with the recommendations in the strategic investment plan (i.e. priority neighborhoods and populations). Most importantly, our efforts must continuously uplift the voices of Sacramento youth who often are left out of the process. Therefore, commissioners and city staff must ensure youth from the most underrepresented and impacted communities are included in the community engagement process.

In closing, we would like to express our appreciation to the active members of the Sacramento Youth Commission and the Children’s Fund Planning and Oversight Commission who offered their expertise and experience to make this plan happen. Everyone from current and future appointed commissioners, city staff, local representatives, and community-based organizations has a role to play in the success of this fund, and this responsibility must be held with care. T ogether, we can ensure that the Sacramento Children's Fund remains a powerful force for equity and opportunity, empowering future generations of children, youth, and their families to thrive.

Sincerely,
Leo Hsu
Chair, Sacramento Youth Commission
Monica Ruelas Mares
Chair, Sacramento Children’s Fund Planning
and Oversight Commission
Sacramento Children’s Fund Strategic Investment Plan 2023/24-2028/29 | Page 7 I. Introduction
In November 2022, after years of youth-led community organizing and advocacy, voters in the City of Sacramento resoundingly approved the Sacramento Children and Youth Health and Safety Act. Also known as Measure L, this Act established the Sacramento Children’s Fund (SCF or “the Fund”) as a dedicated stream of sustained funding to support positive youth development and youth violence prevention programs for Sacramento children and youth less than 25 years of age.

Measure L identiﬁed ﬁve fund goals that provide overarching direction for investing available funds in the Sacramento community:
● Goal 1: Support the mental health and emotional wellness of youth ● Goal 2: Prevent and reduce youth homelessness
● Goal 3: Prevent and reduce youth substance abuse
● Goal 4: Prevent and reduce youth violence
● Goal 5: Support the healthy development of children ages 0 to 5 Sacramento Children’s Fund Strategic Investment Plan 2023/24-2028/29 | Page 8 “In ﬁve years, with thriving youths, Sacramento could be a vibrant and dynamic city. We might see more community involvement, innovative ideas, and a strong sense of youth empowerment, more youth-led initiatives, and a positive impact on the city. There would be a good change.” - Y outh focus group participant
The money for the SCF comes from local cannabis business operations tax (CBOT) revenue.

Speciﬁcally, the SCF receives 40% of the annual revenue generated from the CBOT. This amounts to an estimated $8-10 million annually in resources dedicated toward child and youth services, in addition to the City’s existing budget allocations.

Planning and Oversight Commission
Measure L also created a nine-member Sacramento Children’s Fund Planning and Oversight Commission (SCF Commission) consisting of one member appointed by the Mayor and one member appointed by each of the City Councilmembers representing the eight council districts in the City.

In partnership with the Sacramento Youth Commission, the SCF Commission is tasked with developing and reﬁning a ﬁve-year strategic investment plan to guide the distribution of available funds, reviewing funded program performance and evaluation reports, and making recommendations to the City Council regarding investments in child and youth services.

Strategic Investment Plan
The following ﬁve-year (July 1, 2023 – June 30, 2029) Strategic Investment Plan (SIP) is organized around the ﬁve fund goals, each with a statement on the envisioned outcome, followed by a brief narrative that underscores the challenges to be addressed and opportunities to be advanced for that goal area. Options for strategies to achieve desired outcomes for each of the fund goals follow, with an emphasis on approaches that support the speciﬁc needs and experiences of children and youth most impacted by poverty, trauma, and violence. Recommendations for funding allocations, fund management, and public accountability to evaluate progress toward achieving the fund goals are also

I. Introduction
provided. T aken together, the components of this plan provide an articulation of values, intent, and accountability founded on the following statement of mission, vision, and guiding principles.

Mission, Vision, and Guiding Principles
Mission Statement:

The SCF provides a dedicated stream of sustained funding to support positive youth development and youth violence prevention programs for Sacramento’s children and youth from birth to age 25.

Vision Statement:

All children and youth in Sacramento, especially those most impacted by poverty, trauma, and violence, will have equitable access to the power, conditions, opportunities, and experiences that enable them to fully participate, prosper, and achieve their optimal potential.

Guiding Principles:

As with all City of Sacramento-supported programs for children and youth, the SCF is committed to adhering to and deliberately taking action that aligns with the values, social justice principles, and research-based supports and opportunities outlined in the Citywide Youth Development Plan & Framework for Children and Youth Programs.

Sacramento Children’s Fund Strategic Investment Plan 2023/24-2028/29 | Page 9 Value Statements:
● Youth Voice: Honor the youth mantra, “Nothing
about us without us. ”
● Elimination of Systemic Barriers: Actively seek
ways to break systemic barriers so that youth
have access and ability to fully utilize resources
and supports.
● Cultural Humility: Acknowledge individual and
institutional biases, accepting that there are gaps
in our knowledge and being open to new ideas.
● Mutual Respect: Build relationships through
developing a culture of mutual respect and
inclusivity.
● Integrity: Conduct our work in an honest, moral,
ethical, and accountable manner.
● Innovation: Recognize that the status quo is
unacceptable if it is not improving the lives of
Sacramento’s children and youth, and thus, we
call for thinking outside of the box to better
support our youngest residents.
● Courage: Have the audacity to take risks, stand
up for what is right, and address the most
challenging situations is unquestionable.

Social Justice Principles:
● Analyze power in social relationships
● Promote systemic social change
● Make identity central
● Encourage collective action
● Embrace youth culture
Supports and Opportunities:
● Safety
o Emotional
o Physical
o Cultural
● Relationship-Building
o With adults
o With peers
● Skill-Building
o Challenging
o Interesting
o Leading to growth and mastery
● Youth Participation
o Input and decision-making
o Opportunities for leadership
o Sense of belonging
● Community Involvement
o Ability to impact community

I. Introduction
Local Data & Community Input Informing the Strategic Investment Plan This Strategic Investment Plan was informed by a multipronged approach to gathering local data and community input that began in early 2024 with a landscape analysis of child and youth needs and services. A series of community listening sessions and interviews were also conducted to gather feedback from youth, families, and service providers.

A common theme emerged: neighborhoods across Sacramento differ signiﬁcantly in their access to the social, economic, and environmental resources and conditions that allow children, youth, and their families to thrive. These disparities include varying availability of quality schools and afterschool activities, safe housing, healthy food, parks, clean air, transportation access, and economic opportunities. Such differences in neighborhood opportunity fundamentally shape young people’s experiences and outcomes related to the fund goals. Historic and present-day laws, policies, and practices rooted in racial discrimination and economic exclusion have contributed to these inequities, including restrictive zoning, racial covenants, redlining, displacement through urban renewal, and segregated public housing. As a result, not all young people in Sacramento have equal access to the local resources and conditions that enrich their development and maximize their potential. For more detailed information, see the SCF Research Findings and the SCF Community Engagement Findings.

Sacramento Children’s Fund Strategic Investment Plan 2023/24-2028/29 | Page 10 The SCF Commission sought a data-informed way to measure important differences in the landscape of opportunity for children and youth across neighborhoods. Two complementary methods for identifying neighborhood inequity are the Child Opportunity Index (COI)[iii] and the Sacramento Equity Explore Design (SEED) tool.[iv] The COI and the SEED Equity Index tool each aim to identify the quality of resources and conditions that inﬂuence the healthy development and life chances of children and youth in the City’s 152 census tracts (or neighborhoods, see Appendix T able 1).

These composite indices use more than 40 indicators across multiple domains to provide comparable measures of inequity across neighborhoods. Data encompassed across these indices include: the availability and quality of neighborhood institutions, such as quality schools and nonproﬁts; peer and adult inﬂuences that help shape children’s norms and expectations, such as the high school graduation rate and high-skill employment rate for adults; neighborhood social structure and economic resources, such as the poverty rate, broadband access, and mobility-enhancing friendship networks; environmental quality, such as air pollution; and resources for healthy living, such as green space, access to healthy foods, and walkability. “I've had 20 years of being in North Sacramento. There has been a historic disinvestment of infrastructure, facilities, and programming for residents.

The economic impact alone for the community is really an underlying factor for all ﬁve [fund goal] areas.”
- CBO focus group participant
I. Introduction
Figure 1 visualizes the distribution of
neighborhood opportunity with an overlay of
COI scores and SEED tool scores within the
City of Sacramento. These scores are used to
categorize neighborhoods into levels, ranging
from very low- to very high-opportunity (COI)
and from the lowest to highest equity quintile
(SEED tool), respectively, relative to other
neighborhoods in the area.

The SCF recognizes the beneﬁts of channeling
funds to support young people and families in
meeting their basic needs in neighborhoods
with the most limited conditions and fewest
resources for positive development and future
success. This approach is not about beneﬁting
one group or one neighborhood at the expense
of another. Rather, when strategies are tailored
to the needs of communities farthest from
resources, opportunities improve for all. The
SCF Commission recommends prioritizing the
unique needs and experiences of children and
youth in very low-opportunity neighborhoods
(red squares in Figure 1) or neighborhoods
within the lowest equity quintile (blue shading
in Figure 1). While these areas may receive
priority consideration in funding decisions, all
entities proposing to serve children and youth,
particularly youth most impacted by poverty,
trauma, and violence, are equally encouraged
to apply and contribute to the mission of the
SCF.

Sacramento Children’s Fund Strategic Investment Plan 2023/24-2028/29 | Page 11 Figure 1. Distribution of neighborhood opportunity in the City of Sacramento, by City Council District
I. Introduction
Children and Y outh Most Impacted by Poverty, T rauma, and Violence The City of Sacramento has a rich history of diverse communities and cultures, as well as vibrant neighborhood histories; however, many of our children and youth continue to struggle with poverty, trauma, and violence. Measure L prioritizes those children and youth with the greatest need for resources and supports. The proﬁle below provides a snapshot of current conditions disproportionately impacting a subset of Sacramento children and youth.

Sacramento Children’s Fund Strategic Investment Plan 2023/24-2028/29 | Page 12 Proﬁle of Children and Y outh Living in Sacramento:

The City of Sacramento includes almost 165,000 children and youth (ages 0-24 years) residents. ● 1 in 5 children and youth live in a household with income below the poverty line. [v] ● There are a total of 1,110 children and youth (0-21 years) in foster care; 242 of these youth were 18-21. [vi]
Mental Health and Emotional Wellness
● 41% of 11 Grade students report experiencing chronic sadness/hopelessness in the past 12 months.[vii]
● 3,034 children and youth were admitted to an Emergency Department for injuries related to self-harm. Seventy children and youth died by suicide (2020-23).[viii] Homelessness and Foster Youth
● The 2024 Point-in-Time (PIT) Homeless Count estimated that 10% of the unhoused in Sacramento were children under 18, and 7% were youth between 18 and 24.[ix] ● Those youth in, or transitioning out, of foster care are at a heightened risk for homelessness.

One out of every four (25%) of all unhoused individuals surveyed in the 2024 Sacramento PIT shared that they had once been in foster care or lived in a group home before they were an adult.[x]
Substance Abuse
● Fourteen percent of 11th graders in Sacramento self-reported using drugs or alcohol one more days in the past 30 days.[xi]
● In Sacramento, fentanyl deaths for youth under 25 nearly tripled from 2019 to 2023 (14 to 38 deaths).[xii]
Violence
● Between 2020-2022, there were 86 child and youth homicides in the city, including 26 homicides among children ages 0-17, an increase from zero between 2018-2019. Black youth (15-24) are almost nine times more likely to die from homicide than White youth.[xiii] ● Only half of Sacramento County students (grade 7-11) feel safe in school. LGBTQ+ students report the lowest percentages of feeling safe in school.[xiv] Early Childhood Development
● Less than half of the children (45%) served by First 5 Sacramento were read to at least ﬁve days a week.[xv]
● Child care spaces are available in Sacramento for only 28% of the children who need them.[xvi]
II. Strategies For Investment By Fund Goal
Goal 1. Support the mental
health and emotional
wellness of youth
Opportunity Statement: All children and
youth in Sacramento have fair and just
opportunity to reach their highest level of
mental health and emotional well-being.

The mental health and emotional wellness of children and youth is a critical aspect of development and foundational to lifelong health and overall well-being. Positive mental health enables young people to navigate the complexities of day-to-day life, build meaningful relationships, adapt to change, utilize relevant coping mechanisms, have their needs met, and realize their purpose and optimal potential. Yet rates of youth depression and anxiety, as well as youth suicide ideation, attempts, and deaths, even among younger youth, have been on the rise for years and remain unacceptably high.

Sacramento Children’s Fund Strategic Investment Plan 2023/24-2028/29 | Page 13 This section discusses the status of Sacramento’s children and youth in relation to each of the ﬁve fund goals and are accompanied by opportunity statements that envision future outcomes over the next ﬁve years. Recommended strategies to achieve each of these visions are discussed below. Strategies were identiﬁed through community input and demonstrated effectiveness, as well as alignment with the mission, vision, and goals of the SCF. Additional data can be found in Third Plateau’s SCF Research Findings Report.

In California, American Indian and Alaska Native youth ages 10-24 experienced the highest suicide death rate from 2018-2022; Black youth experienced the greatest increase in rate; and Latinx youth experienced the largest absolute number of deaths due to suicide. [xvii] A statewide survey in 2021 additionally found that 44% of lesbian, gay, bisexual, transgender, queer and/or questioning (LGBTQ) youth ages 13-24 had seriously considered suicide and 14% had attempted suicide in the past year.[xviii] Sacramento’s youth are disproportionately impacted: from 2018-2022, the suicide death rate among Sacramento area youth was 8% higher than the state overall; and, in a 2022-23 survey, more than 1 in 3 Sacramento City middle and high school students said they had experienced chronic sadness or hopelessness in the past 12 months.[xix]
The COVID-19 pandemic exacerbated existing mental health risk factors, while also increasing exposure to new stressors, especially for children and youth with minoritized and marginalized identities who face unique challenges due to inequities in insurance status, fear and distrust of health care providers, institutional and interpersonal racism, implicit bias, and difﬁculty accessing culturally relevant providers. Mental health problems and emotional distress can interfere with children’s functioning, learning, and behavior; older youth may use substances or act in ways that elevate their risk for unhealthy outcomes; and research suggests that unmet mental health needs contribute to youth homelessness and increased involvement with the foster care and juvenile justice systems. “I work in a psychiatric facility and I see so many adolescents that do not have coping skills, healthy habits, access to mental health education and mental health care...Mental health is so important. Mentally unwell adolescents don’t disappear. They become adults that feel helpless, experience homelessness.” - Y outh focus group participant
II. Strategies For Investment By Fund Goal
Sacramento Children’s Fund Strategic Investment Plan 2023/24-2028/29 | Page 14 Options for Strategies to Achieve Goal 1
The SCF supports youth-driven, culturally-afﬁrming, and trauma-responsive strategies that are coordinated, equitable, appropriate, timely, sustainable, and accessible, so that all children and youth have fair and just opportunity to develop and maintain positive mental health, as well as access to affordable and effective early intervention, treatment, and recovery care when, where, and in the ways they need it most. These include[xx]:
● Increasing mental health literacy: Increase knowledge and understanding of how to develop and maintain positive mental health, especially peer modeling programs, as well as skills that support how to effectively engage in help-seeking while also removing systemic barriers to access.
● Developing healthy cultural identities: Focus on promotion of strength-based, culturally grounded protective factors over reduction of risk to help build a sense of belonging while countering stigmatization of impacted populations and communities. ● Enhancing social, emotional, and behavioral learning: Promote social skills and emotional development by focusing on self-management, responsible decision-making, relationship skills, and social and self-awareness while enhancing connectedness to peers, adults, and community.
● Providing cognitive behavioral interventions: T each skills for emotional regulation, anxiety management, and problem solving to address disruptive thoughts and behaviors in ways that are culturally adaptive or tailored to meet the unique needs of young people and families.
● Reducing access to lethal means: Promote safety by removing or securing access to dangerous items such as guns, medications, or other household items that could be used to cause harm to oneself or others in a “moment of crisis. ”

Goal 2. Prevent and reduce
youth homelessness,
especially among youth
transitioning out of
foster care[xxi]
Opportunity Statement: All children
and youth in Sacramento have a safe
and stable place to live and the
resources needed to sustainably
meet their basic needs.

Housing has a profound impact on the lives of children and youth. Stable housing roots young people in communities, helping to meet basic human needs for safety, support, and belonging and enabling them to access opportunities that are necessary for healthy development and to achieve their optimal potential. Stable housing is linked to increased educational achievement for children and youth; greater family stability; improved job security and access to other family resources, including receipt of public beneﬁts; better health and mental health outcomes throughout life; and stronger communities, as young people can establish durable ties to neighbors and the places they live.[xxii] By contrast, children and youth experiencing inadequate housing, frequent housing transitions, and homelessness, especially youth experiencing homelessness without a parent or guardian, are more likely to endure threats to their health, safety, and well-being, including: missing school, resulting in higher rates of problem behavior and dropping out, experiencing poverty, and becoming involved in the juvenile justice system; mental health problems, including suicidal ideation and attempts; substance misuse; violence exposure and injury, including physical and sexual assault and sex and labor trafﬁcking; and unhealthy survival strategies, including stealing, selling drugs, or exchanging sex for basic needs.

Sacramento Children’s Fund Strategic Investment Plan 2023/24-2028/29 | Page 15 “In my situation, I experienced homelessness because I didn't have the ability to afford an apartment when the pandemic happened. No one checked in on me, and my foster family was collecting AB20 money. I had no job. So, making sure youth have these funds up until they're 21 and have housing stability to reduce youth homelessness [is important].”
- Y outh focus group participant
Differing deﬁnitions of homelessness and varied research methodologies mean that no single data source provides a complete picture of youth homelessness. In California, depending on the source, annual numbers of children and youth experiencing homelessness can range from 26,000 to 226,000.[xxiii] In Sacramento County, an estimated 340 unaccompanied children and youth were found to be homeless and unsheltered during the 2022 point-in-time count, with an additional 213 young people staying in emergency shelters, transitional housing programs, or safe havens; transition age (TA) youth ages 18-24 accounted for the overwhelming majority (94%) of this population.[xxiv] Youth who identify as LGBTQ; pregnant and parenting youth; youth with special needs or disabilities; and minoritized youth, particularly Black and American Indian and Alaska Native youth; as well as youth with a history of involvement with the foster care and juvenile justice systems, particularly TA youth exiting foster care, have elevated risk of experiencing homelessness.[xxv] II. Strategies For Investment By Fund Goal

II. Strategies For Investment By Fund Goal
Sacramento Children’s Fund Strategic Investment Plan 2023/24-2028/29 | Page 16 Options for Strategies to Achieve Goal 2
The SCF supports additional and coordinated investments in cross-system strategies that focus on root causes, advance equity, and are informed by the strengths and perspectives of youth, so that all young people have a safe and stable place to live, as well as access to the resources needed to exit homelessness and meet their basic needs as they prepare for and enter adulthood. These include [xxvi]:
● Direct, unrestricted cash transfers: increase access to cash assistance, including one-time payments to help avert a potential crisis, as well as longer-term income payments to make housing and other basic necessities more affordable ● Prioritizing family support and reuniﬁcation: intervene early to avoid a young person separating from their family in the ﬁrst place, and support youth experiencing homelessness to return home to family when safe and appropriate ● Expanding housing programs: when family reuniﬁcation is not possible, offer coordinated short- and long-term housing options, including both rapid re-housing assistance and permanent supportive housing tailored for youth with a demonstrated need for the most intensive services
● Improving supportive crisis responses: increase local crisis housing capacity so that no young person remains unsheltered, including ﬂexible shelter responses, host homes, and other safe, low-barrier crisis housing options
● Street outreach: build relationships with youth experiencing homelessness to provide street-based services such as survival aid and resources to move youth into stable housing and prepare them for independence

Goal 3. Prevent and reduce
youth substance abuse
Opportunity Statement [xxvii, xxviii]: All children
and youth in Sacramento have access to the
supports and services they deserve to
address unhealthy patterns of substance use.

Addressing early exposure to and frequent use of substances among youth is important for healthy brain development and can prevent both short-term harm and lifelong chronic substance use disorders. Unhealthy patterns of using substances—such as nicotine, alcohol, cannabis, illicit drugs, and prescription drugs—often co-occur with mental health and wellness problems and can lead to negative impacts on educational success, including repeated absences, suspension, and expulsion; physical and mental health dangers, including driving while impaired; stressed or fractured family and peer relationships; and increased involvement with the juvenile justice system; and can also develop into substance use dependence, other chronic diseases, and contribute to social and ﬁnancial insecurities in adulthood.

The youth substance use landscape has shifted over the years. With few exceptions, use of substances continued an overall downward trend from 2020 to 2021 and largely held steady in 2022 and 2023[xxix]; however, substance use, including misuse of prescription opioids, remains a salient public health challenge.[xxx] Sacramento, like many regions across the country, continues to confront a concerning epidemic of opioid overdose deaths, including and increasingly among youth. While the opioid overdose death rate in Sacramento County is nearly equivalent to the state rate among older youth ages 20-24, the rate among youth ages 15-19 is nearly 40% higher in Sacramento County than the state overall.[xxxi] Deaths involving illicitly manufactured fentanyl, an especially potent synthetic opioid, are particularly concerning given the social media proliferation and marketing to youth of counterfeit pills that may contain fentanyl or other illicit drugs that increase overdose risk. Increases in cannabis potency, alcohol by volume, vapor products that ease access to nicotine and cannabis, and multiple substance use also mean that for youth who use, the risks of harm are higher than ever before.

Sacramento Children’s Fund Strategic Investment Plan 2023/24-2028/29 | Page 17 “[It's] unnerving to be walking through the hallway and smelling weed, or in classrooms. [It's] hard to get into the bathroom because girls are smoking and vaping...It's socially acceptable to post pics of them vaping - but why is it so accessible? School is not doing anything about it.”
- Y outh focus group participant
Biological and personality factors interact with multiple sources of life stress to place youth at unequal risk of substance use problems. Exposure to these socially based stressors, such as poverty, hunger and food insecurity, community violence and trauma, family instability, homelessness, and discrimination, is more common among youth with disadvantaged social status and those with minoritized and marginalized identities, who may be more vulnerable to unhealthy coping responses owing to the chronicity of adverse stress exposures and overwhelmed psychosocial coping resources.

Individual-level interventions, medical care, and treatment can address consequences of these socially based stressors, while upstream interventions, such as those that seek to improve the conditions in which young people live via changes in policies, housing, neighborhood conditions, and increased socioeconomic status, can reduce exposure to the social drivers of substance use vulnerability.[xxxii] II. Strategies For Investment By Fund Goal

Sacramento Children’s Fund Strategic Investment Plan 2023/24-2028/29 | Page 18 Options for Strategies to Achieve Goal 3
The SCF supports holistic, equitable, culturally appropriate, and youth-friendly prevention, early intervention, and treatment strategies that empower youth to make their own decisions around substance use and take ownership, so that all children and youth in Sacramento have access to the supports and services they need and deserve to make healthy choices and thrive even in the face of challenges. These include:
● Screening, brief intervention, and referral to treatment: Focus on wellness-based responses, rather than disciplinary ones, that offer screening to assess the severity of use, brief interventions focused on motivational interviews to promote awareness and behavior change, and referral to treatment for unhealthy substance use and specialty care.
● Integrating harm reduction: Help youth improve their knowledge and decision-making around substance use to reduce stigmatization of use and minimize negative health, social, and legal harms, including lifesaving practices like carrying naloxone and testing substances before trying them.
● Developing positive coping skills: Empower young people with healthy coping mechanisms such as mindfulness, relaxation techniques, exercise, creative expression, and problem-solving skills, leveraging peers themselves as resources and support. ● Build youth power to address socially based stressors: Empower young people to mobilize and dismantle oppressive systems in their communities such as poverty, trauma, or lack of access to mental health services that play a role in creating vulnerability to unhealthy substance use.

II. Strategies For Investment By Fund Goal

Goal 4. Prevent and reduce
youth violence
Opportunity Statement: All children and youth
in Sacramento grow up with safety and without
the fear, threat, or reality of community
violence harming them or their loved ones.

In too many communities—especially communities of color and low-wealth communities that have long suffered from disinvestment, lack of critical services, high levels of poverty, and racial and economic segregation—gun and community violence tragically and unjustly curtail opportunities for children and youth to participate, prosper, and realize their full potential. Research shows that youth exposure to and engagement in violence can have profound negative impacts on a broad range of physical and mental health outcomes, experiencing additional or other forms of violence, and myriad challenges across the lifespan, including barriers to education, employment, and housing. These consequences contribute to the cyclical nature of violence by increasing risk factors in the environments that surround youth and removing protective factors that could promote safe, healthy, and hopeful relationships, families, and communities.

Sacramento Children’s Fund Strategic Investment Plan 2023/24-2028/29 | Page 19 “One of the issues is that for our young people, there's not a lot of options and opportunities for things to do...especially once they hit the 10-14 age range. Y ou're not just going to go to the park or if you were at the park, it isn't safe in a lot of different places. Even though now they can ride the bus for free, there's not a lot for them to do on a regular basis. Once in a while, there's an event or activity, but… during the school year, there doesn't seem to be a lot of space for that group to just be. Without that, they'll go into spaces where they can't and that'll lead to some issues.” - Caregiver focus group participant
The COVID-19 pandemic contributed to record increases in gun and community violence in cities across the country.[xxxiii] Between 2020-2022, there were 26 homicides among children ages 0-17 within the city limits compared to zero homicides from 2018-2019.[xxxiv] The health and safety burden of this violence is grossly uneven, reﬂecting the concentration of violence in speciﬁc neighborhoods and within small networks of young people who are at the center of risk for causing harm. Compared with the state overall, children and youth in Sacramento have a more than three-fold higher rate of homicide. Older youth ages 15-24 account for the largest share of these deaths, with a homicide death rate in 2022 that is nearly double the overall rate among children and youth in the city. Two in three homicides involving Sacramento’s children and youth in 2022 were among young people identiﬁed as Black or Latinx, with Black youth experiencing a homicide death rate nearly three times higher than the overall rate for children and youth in the city.[xxxv] Despite mounting recognition of violence as a preventable public health problem, the tendency to rely on reactive and punitive responses to youth violence and problem behaviors remains common. In non-violence situations where there is no public safety risk, such as classroom disruption, use of profanity, misbehavior on public transit, ﬁghting or truancy, harsh discipline policies and law enforcement-involvement can be counterproductive. Actions like school suspension or expulsion and ticketing or arrest, often push vulnerable youth away from school and employment, potentially into the juvenile justice system. This effect, particularly impacting youth with minoritized and marginalized identities, foster youth, and those with disabilities, contributes to the identiﬁed “school-to-prison pipeline. ”
II. Strategies For Investment By Fund Goal

Sacramento Children’s Fund Strategic Investment Plan 2023/24-2028/29 | Page 20 Options for Strategies to Achieve Goal 4
The SCF supports community-directed strategies that address three key elements of violence prevention and response. First, strategies should target the unhealthy conditions that cause unequal vulnerability to violence. Second, programs should focus on those youth that are at the highest risk of violence. Finally, individual and community healing and transformation in the aftermath of violence should be centered as an important part of prevention. These strategies are intended to ensure all young people can grow up with safety and without the fear, threat, or reality of violence harming them or their loved ones. These include:
● Community-based violence intervention: Establish strong relationships and intervene with young people at the center of risk for violence, leveraging people and organizations with inﬂuence and credibility to provide:
○ Intensive life coaching and supportive services for active offenders ○ Street outreach to interrupt and mediate imminent violent conﬂicts ○ Crisis response and direct support for victims of violence ● School-based safety programming: Create school environments that are socially predictable, consistent, safe, and positive by supporting children and youth with conﬂict mediation skills and restorative justice practices rather than punitive measures. ● Workforce development and employment: Invest in improving employment outcomes, including civilian job corps, paid internships and summer jobs for youth, soft skills training, and job placement.
● Youth leadership and empowerment: Strengthen and expand civic engagement training for youth to activate their lived experiences and hone their leadership and advocacy skills.

II. Strategies For Investment By Fund Goal

Goal 5. Support the healthy
development of children
ages 0 to 5
Opportunity Statement: | All young children in
Sacramento have the care, relationships, and
resources needed to thrive and to begin school
safe, healthy, and empowered to succeed.

There is a strong body of evidence afﬁrming the importance of early childhood for every person’s future development, health, and well-being. Early childhood is marked by rapid brain development, which supports cognitive skills and is linked to physical and emotional development, including heart and lung function, digestion, immune response, and emotion regulation. This is also the time when the brain is most “plastic” or ﬂexible, allowing young children to adapt to a wide range of exposures. The ways in which development proceeds are fundamentally shaped by a child’s early environment, interactions, and experiences, especially their relationships with parents and caregivers. Stable and strong early foundations provide opportunities to affect lifelong learning, behavior, and physical and mental health.

Sacramento Children’s Fund Strategic Investment Plan 2023/24-2028/29 | Page 21 ““[There] already wasn't enough places for high-quality learning, then pandemic happened and all supports went online. [We] lost childcare centers and places where kids could go and have a half day of a good learning experience. [They are] still getting built back up; some never came back.”
- City staff focus group participant
Research identiﬁes three key factors for building stronger early foundations in children: 1) constant, responsive relationships between children and adults; 2) healthy core skills of executive function and self-regulation; and 3) low stress, especially the absence of toxic stress and adverse childhood experiences.[xxxvi] Providing resources and supports to families of young children aimed at reducing stress, developing positive parenting skills, and securing basic needs further builds the foundation for healthy development. For example, affordable, quality childcare is a critical component in achieving these goals but is in short supply in Sacramento. The median annual cost of care in Sacramento County ranges from $10,806 (for a family childcare home) to $17,073 (for a childcare center), leaving many families with young children to live in a constant, stressful scramble to ﬁnd quality care and early learning and school readiness opportunities.[xxxvii]
A child’s readiness to learn and read when they enter kindergarten is critical to lifelong learning, and can be strengthened through parent involvement, exposure to books, and quality preschool. Young children who do not have the opportunity to develop school readiness skills before entering Kindergarten continue to show gaps in learning throughout their education. Disparities that start in early school readiness are reﬂected in third grade learning; only 16% of Black children and 26% of Latinx children meet or exceeded the standard of English Language Arts, compared to 57% of White children and 51% of Filipino children.[xxxviii]
II. Strategies For Investment By Fund Goal

Sacramento Children’s Fund Strategic Investment Plan 2023/24-2028/29 | Page 22 Options for Strategies to Achieve Goal 5
The SCF supports strategies that promote young children’s healthy development by reinforcing the capabilities and resources of parents and caregivers, so that all children ages 0-5 in Sacramento have the care, relationships, and resources they need to thrive and to begin school safe, healthy, and empowered to succeed. These include:
● Promoting early learning and school readiness: Support early childhood literacy and learning to prepare young children for early school success, such as summer school programs for children entering kindergarten and programs that provide books free of charge.
● Supporting responsive relationships: Build caregivers’ capabilities and resources to engage in supportive interaction and “sensitive caregiving, ” characterized by prompt and adequate response to a child’s signals and needs.
● Championing positive parenting skills and peer support: Support caregivers to build positive parenting skills to successfully manage the stressors of parenting young children, including home visitation programs and parent-to-parent programs. ● Providing economic supports to reduce sources of life stress: Create the conditions in which families are able and enabled to meet basic needs and build ﬁnancial assets to withstand unexpected losses or emergencies, such as cash assistance and family support navigators.
● Expanding childcare access: Provide resources and opportunities, such as tuition vouchers and navigation and enrollment support, for families to access high-quality childcare for their young children.

II. Strategies For Investment By Fund Goal

Sacramento Children’s Fund Strategic Investment Plan 2023/24-2028/29 | Page 23 II. Strategies For Investment By Fund Goal
Cross-Cutting Considerations and Approaches
The SCF recognizes the interconnections among the ﬁve goal areas and their relationships to common barriers and enablers to positive child and youth development. Integrated strategies that can address underlying causes and provide foundational supports are therefore strongly recommended.

Regardless of the individual fund goal, successful strategies include coordination and intentional cross-system collaborations in communities and across levels of government. The SCF Commission recommends programming that includes one or more of the following cross-cutting considerations related to service provision, delivery, and access:

Service Providers | In considering who provides services, effective strategies typically are led by:
● Peers, centering youth voice: Programs engage youth in authentic partnership, centering young people as the experts and leveraging peer-to-peer models where youth can support one another.
● Caring, trusted adults: In addition to peer-to-peer approaches, programs staff caring, responsive adults who create safe spaces and are held accountable. ● People with shared experiences and identities: Programs engage trusted messengers in mentorship roles who have shared backgrounds and lived experiences as the youth and communities they serve.

Service Delivery | In considering how services are delivered, effective strategies typically are:
● T ailored to youth needs: Programs center around unique youth needs, especially those identiﬁed by youth themselves, and allow youth to ﬁnd support when, where, and in the way they need it.
● Strengths-based: Programs take an assets-driven approach and view the voices and critical insights of youth, especially impacted youth, as a necessary strength. ● Culturally responsive and linguistically ﬂuent: Programs are culturally afﬁrmative and linguistically accessible. This includes valuing and recognizing identity while building belonging. ● Trauma-informed and healing-focused: Programs center around healing and consider the impacts of trauma and traumatic stress. Offerings are restorative and non-punitive. ● Holistic with wrap-around supports: Programs prioritize wrap-around services to help young people in meeting complex needs through comprehensive and coordinated resources and supports.

Service Accessibility | In considering how young people and families utilize services, effective strategies typically are:
● Accessible: Programs are accessible to all youth, including youth with disabilities. ● Place-based: Programs are located or deeply rooted in the communities they serve and mindful of transportation access and barriers.
● Free, low-cost: Programs are offered for free or at a low-cost. When possible, programs offer stipends, compensation, or training credits for participation. ● Located in safe, trusted, neutral spaces: Programs leverage existing trusted and neutral community spaces.

Sacramento Children’s Fund Strategic Investment Plan 2023/24-2028/29 | Page 24 II. Strategies For Investment By Fund Goal
2024-2029 Strategic Investment Plan Logic Model
This Strategic Investment Plan aims to make an impact in Sacramento over the next ﬁve years by supporting children and youth to fully participate, prosper, and achieve their optimal potential. The SCF Strategic Investment Plan Logic Model in Figure 2 provides a high-level illustration of the key components of SCF implementation. It identiﬁes the "inputs" as outlined in Measure L and this plan, as well as the ﬁve fund goals under which the SCF will ﬁnance program strategies for families, children, and youth. The model shows how these programs are expected to produce positive outcomes aligned with the Citywide Youth Development Plan, and how those outcomes contribute to long-term impacts for Sacramento's children and youth. Throughout the next ﬁve years, the implementation and management of the Strategic Investment Plan should adhere to the values, social justice principles, and support and opportunity frameworks identiﬁed in the Citywide Youth Development Plan.

Figure 2. SCF Strategic Investment Plan Logic Model
SCF
INPUTS
• Measure L Funds
• SCF Grantees
• YPCEGrant
Management
• SCF Planning &
Oversight
Commission
• Sacramento Y outh
Commission
• Ongoing Community
Engagement
• Grantee Capacity
Building & Community
of Practice
• Performance
Metrics/
Y outh-Focused
Evaluation
Sacramento Children's Fund
Strategic Investment Plan Logic Model I 2024-2029
VISION: All children and youth in Sacramento, especially those most impacted by poverty, trauma, and violence, will have equitable access to the power, conditions, opportunities, and experiences that enable them to fully participate, prosper, and achieve their optimal potential.

SCF Program
GOALS
• Support the mental
health and emotional
wellness of youth
• Prevent/reduce
homelessness,
especially among
youth transitioning
out of foster care
• Prevent/reduce
youth substance
abuse
• Prevent/reduce
youth violence
• Support healthy
development of
children 0-5
City-Aligned

OUTCOMES
• Children and youth
succeed at school
• Y outh develop 21st
Century skills
• Y oung people are
active and engaged
community members
• All youth have equal
services and supports
• Families are
empowered to
engage in their
children's health
development
• Children 0-5 are
ready to learn
Long-T erm
IMPACT
Children and
youth will fully
participate,
prosper, and
achieve their
optimal potential
Citywide Y outh Development Plan & Framework for Children and Y outh Programs III. Investment Recommendations
The following recommendations[1] were developed by the SCF Commission with input from the Sacramento Youth Commission. These recommendations aim to establish an equitable, sustainable, and transparent process for using the SCF dollars to support the City of Sacramento’s children and youth. This Strategic Investment Plan assumes SCF supported programs and services will build on YPCE’s existing programs and infrastructure and align, leverage, and coordinate with other public and private resources. This plan prioritizes children and youth who are most impacted by poverty, trauma, and violence, and it will be critical for YPCE and future grantees to coordinate with schools and County systems (e.g., MediCal, Child Protective Services, Probation, Sacramento County Ofﬁce of Education, and First 5) to ensure SCF investments have maximum impact.

These recommendations follow the values outlined in the Citywide Youth Development Plan & Framework for Children and Youth Programs and underscore the importance of youth voice and the meaningful engagement of the residents of Sacramento in the planning, implementation, and evaluation of the SCF, i.e., “Nothing about us, without us. ” T aking the learnings from this ﬁrst strategic planning process, it is recommended that the City support ongoing community and youth engagement throughout the next ﬁve years of the SCF implementation.

Sacramento Children’s Fund Strategic Investment Plan 2023/24-2028/29 | Page 25 Grants for Children and Y outh Programs
The primary investment strategy is funding programs and direct services for children, youth, and their families that align with at least one of the fund goals. Given the complex needs of children and youth who are experiencing any of the ﬁve challenges outlined above, the SCF Commission encourages programs to be comprehensive, evidence-based, and innovative, addressing multiple goals as appropriate. This plan addresses the funding allocations for the next ﬁve ﬁscal years (FY24/25 through FY28/29) and includes the distribution of SCF funds accrued since FY22/23.

Grant Funding Structure
The SCF Commission recommends that funding available for grant making during the next ﬁve ﬁscal years should be structured in the following ways.

Multi-year grant cycles
The distribution of funds should be structured so that grants will be awarded through two separate competitive funding cycles.

The ﬁrst grant cycle will be for 3 years, whereby grantees will apply to a competitive RFP for up to three years of funding. Funding will be dispersed annually, contingent upon grantee performance and fund availability. Grantees in the ﬁrst funding cycle will be eligible to reapply for the second round of funding, in an open bid process.

The second grant cycle will be for 2 years, whereby grantees will apply to a competitive RFP for up two years of funding. Funding will be dispersed annually, contingent upon grantee performance and fund availability.
[1]YPCE staff will make good faith efforts to implement the recommendations made by the SCF Commission, upon approval by the City Council, recognizing operational constraints and resource needs may necessitate reasonable adaptations and ﬂexibility in implementation.

III. Investment Recommendations
Funded Grants
The primary investment strategy for the SCF is funding programs and direct services for children, youth, and their families that align with at least one of the SCF goals. Given the complex needs of the most disadvantaged children and youth, we encourage programs to be comprehensive, evidence-based, and innovative, addressing multiple goals as appropriate.

Guaranteed income grants
The SCF Commission recommends multi-year grant funds be dedicated to support one or more grantees to provide guaranteed cash transfer programming for current or former foster youth ages 18-24. T o optimize beneﬁcial outcomes and improve economic security, funded programs should follow best practice by offering all participants optional wrap-around services, such as ﬁnancial literacy courses, assistance in housing or job searches, or guidance in accessing other social safety net beneﬁt programs. Given that guaranteed cash transfer payments are meant to supplement, rather than replace, the public beneﬁts that young people may be eligible for or already receiving, public beneﬁts counseling should be provided to all participants, before and during program enrollment, so that young people can make informed decisions regarding their initial and ongoing participation. The SCF Commission recommends that 20% of each grant cycle be dedicated to providing guaranteed cash transfer programming; however, it is understood that multiple factors will impact exact percentage allocations and other grantmaking decisions, including the number and type of grant proposals eligible for funding and annual ﬂuctuations in the CBOT and the City’s General Fund.

Open grants
The SCF Commission recommends the remaining grant cycle funding be awarded to a mix of proposals providing program strategies that address the ﬁve fund goal areas. This means that each grant cycle should fund a range of programmatic strategies that complement each other and have the potential to make the greatest impact for children, youth, and their families in Sacramento. The SCF Commission recommends that these individual grants be funded at a minimum of $25,000 annually and a maximum of $500,000 annually.

Grant Criteria
SCF grant proposals should be assessed through the City’s competitive RFP and proposal selection process to ensure they are consistent with Section 120 of the Sacramento City Charter and meet the following criteria.

The following criteria are required for any SCF supported programs. 1) Goal Alignment | Align with at least one of the ﬁve fund goals. Programs that demonstrate capabilities to advance multiple fund goals may be given priority .[2] [2] Being given “priority” is not a guarantee that an application advancing multiple program goals will be awarded funding, nor does it guarantee that an applicant who receives such priority will receive funding instead of other applicants who only advance one program goal. The advancement of multiple program goals will be included in the grant application scoring matrices, along with other scoring criteria.

Sacramento Children’s Fund Strategic Investment Plan 2023/24-2028/29 | Page 26 III. Investment Recommendations
2) Most Impacted Populations | Reach children, youth, and families in the City of Sacramento who are most impacted by poverty, trauma, and violence, such as:
● Children, youth, and families who are low-income
● Children, youth, and families who are Black, Indigenous, Latino/e, Southeast Asian ● Youth or families who are unhoused
● Children and youth who identify as LGBTQ+
● Youth in or transitioning out of foster care
● Youth who are not in school or working
● Children and youth who have been involved in the juvenile or criminal legal systems ● Children and youth who are ﬁrst generation immigrants or refugees ● Children and youth with disabilities
3) Underserved Populations | Demonstrate the ability to reach and serve those children, youth, and families that are not otherwise connected to programs or services. 4) Organizational Status | Be a public agency (including the City through its ofﬁces and departments) or nonproﬁt organization with a 501(c)(3) tax exemption status.

The following criteria are preferred[3] for any SCF supported programs. 5) Priority Neighborhoods | Primarily serve youth in neighborhoods with the lowest levels of equity and/or the lowest levels of opportunity for children, as identiﬁed using either of the following tools:
● The Child Opportunity Index (COI) will be used to prioritize programs serving youth in neighborhoods with "very low" child opportunity.[4]
● The Sacramento Equity Explore Design (SEED) tool will be used to prioritize programs serving youth in neighborhoods in the lowest quintile on the Sacramento Equity Index, indicating the lowest levels of equity.[5],[6]
6) Citywide Youth Development Plan & Framework Alignment | Align with, and are informed by, the Citywide Youth Development Plan & Framework for Children and Youth Programs, including its values, social justice principles, and research-based supports and opportunities.[7] Speciﬁcally, the grant award criteria should include:
● Promote equity, justice, and accountability with a concerted application of resources toward those youth in greatest need.
[3] Meeting the preferred criteria does not guarantee an applicant will be awarded funding, nor does it guarantee that an applicant who satisﬁes the “preferred criteria” will receive funding instead of applicants who do meet the preferred criteria. The preferred criteria will be included in grant application scoring matrices, along with other scoring criteria. [4] The COI measures and maps the quality of resources and conditions that matter for children's healthy development in the neighborhoods where they live. The COI is a composite index comprised of 44 indicators in three domains (education, health and environment, and social and economic) and 14 subdomains.
[5] The Sacramento Equity Explore Design (SEED) Geographic Information System (GIS) T ool applies a Sacramento Equity Index by rank percentile, using the following data: People of Color, linguistic isolation, income, employment, housing cost burden, educational attainment, disability status, policing and incarceration, technology access, health insurance, neighborhood redlining information, and pollution burden. [6] “Sacramento Equity Explore Design,” The City of Sacramento, Ofﬁce of Diversity and Equity and Information T echnology-Geographic Information System, May 24 2024, https://experience.arcgis.com/experience/ed1c486357884c06877c31f1fe4ee5c1 [7] “Y outh Development Guide,” 2001.

Sacramento Children’s Fund Strategic Investment Plan 2023/24-2028/29 | Page 27 III. Investment Recommendations
● Implement the Youth Development Framework practices in all program design, operations, and evaluation.
● Align, leverage, and/or coordinate with other public and private resources.[8] ● Partner with existing programs, especially small, local community-based organizations (including those who are BIPOC-led/serving and/or have an annual budget under $250,000). 7) Local | Be located in Sacramento County, including the City of Sacramento.

Allocations by Grantee Type | The SCF Commission recommends that community-based organizations receive approximately 65% of programmatic grant funding. Community-based organizations are well positioned to leverage and complement public programs, while expanding programmatic reach to children and youth most impacted by poverty, trauma, and violence, and who have not historically been served by existing programming.

Grant Selection Process
The selection of SCF grants must be based on an open, transparent, and competitive process and should align with YPCE’s current granting process. In addition, the SCF Commission makes the following recommendations to ensure a transparent and fair process, YPCE and the selection committee should:
• Conduct a robust outreach effort to inform grassroots organizations within the communities of focus about the RFP processes, especially those organizations that have not been previously funded by the City.
• Maximize competition by reducing administrative burden and promoting a diverse group of grant applicants.
• Provide technical assistance to CBOs as needed in the application process. • Include two members from the SCF Commission in the review of applications. • Implement transparent processes. Post the outcomes of the selection process on the Measure L web page within 90 days of the ﬁnalization of the RFP process.

Grant Administration with an Equity Lens
SCF grants will be managed by the City of Sacramento following existing grants management policies.

The City should review administrative processes to ensure all organizations that meet the SCF criteria outlined above can successfully apply for and meet the requirements associated with the City’s grant administration process, and speciﬁcally, that smaller community-based organizations will not be excluded by administrative requirements. In addition, the SCF Commission recommends that the City intentionally implement best practices for managing SCF grants for ensuring equitable and impactful grant-making, including:[9]
• Reduce administrative burden of grant management. Reduce administrative burden to minimize the need to use SCF for program services (e.g., streamlining proposal and reporting asks).
[8] Scoring criteria will take into account the level of matching funds or in-kind services proposed. All public agencies (other than the City) are already required to provide matching funds, so this preference will not apply to them. [9] Best Practices for grant-making and supporting CBO capacity building with an equity lens include: https://www.trustbasedphilanthropy.org/practices; https://www.changelabsolutions.org/sites/default/ﬁles/2021-9/CA_CBOs_Covid_Report_FINAL_20190908_0.pdf ; https://www.geofunders.org/resources/reimagining-capacity-building-navigating-culture-systems-power-1340 Sacramento Children’s Fund Strategic Investment Plan 2023/24-2028/29 | Page 28 III. Investment Recommendations
• Provide advanced payment for funding. Provide a payment of up to 50% annual grant award upon execution of the contract to ensure programs have the resources necessary to plan, staff, and execute program services in a timely manner.
• Balance trust-based practices with accountability measures, ensuring the City receives agreed upon output/outcomes data and can monitor and terminate grants, as needed. • Be responsive to emerging needs and events. Keep a pulse on local community needs and revisit investment strategies, as needed, to adapt to the changing environment. • Gather and take action on grantee feedback. Solicit feedback to support continued program improvement, year over year. Share ﬁndings with SCF Commissioners to support adjustments and improvements to the Strategic Investment Plan.
• Encourage, facilitate, and leverage collaboration, as possible. Support collaborative efforts across organizations and convene partners to creatively address shared challenges. • Prioritize efforts that demonstrate they are successfully expanding access for those youth in greatest need and the hardest-to-reach communities, including those who have not previously been engaged in services.

Management of the Sacramento Children’s Fund
Sacramento Children’s Fund management should follow the intent of Measure L and maximize its collective impact in supporting children and youth in Sacramento. Recommendations for critical aspects of the SCF management are detailed below, including: ongoing community engagement; grantee capacity building; grant and performance measurement; and an external evaluation of the Strategic Investment Plan that centers the voices of the youth and families.

Ongoing Engagement & Capacity Building
The SCF Commission recommends robust communication and engagement strategies be integrated into the management of the SCF. This engagement should take place on multiple levels within Sacramento and its communities.

Community Engagement | Culturally appropriate and accessible materials should be developed to inform and promote SCF programming within Sacramento’s priority neighborhoods and populations.

SCF community engagement should build public recognition of the Fund programming, its goals, and accomplishments, and serve to increase access to programming among those children, youth, and families, especially those that may not have been previous connected to City youth services. This ongoing community engagement should facilitate contact points and outlets for which to seamlessly gather input for the next strategic investment planning process. Special attention should be given to conducting communication and engagement through the methods and media that are most effective at reaching youth and their families.

Social, Educational, and Youth Services Engagement | The SCF Commission recommends that the SCF staff have ongoing engagement with the social service, educational, and youth-focused organizations and institutions that make up the local infrastructure for serving Sacramento’s families, children, and youth. The focus of the SCF is to serve the children and youth most impacted by poverty, trauma, and violence, and it is expected these participants of SCF programming will have complex needs and may require multiple layers of support. YPCE staff should actively engage with relevant entities, agencies, Sacramento Children’s Fund Strategic Investment Plan 2023/24-2028/29 | Page 29 III. Investment Recommendations
and task forces that are working towards supporting children, youth, and their families in Sacramento.

This includes school districts, libraries, and County social support agencies in order to leverage the established infrastructures, planning, and coordination of services.

Grantee Capacity Building | The SCF Commission recommends that the SCF support ongoing engagement with grantees as valued partners in serving the children, youth, and families of Sacramento. Ongoing grantee engagement should facilitate coordination, alignment, leveraging, and collaboration across SCF-funded programs focused on shared challenges and opportunities through mutually reinforcing activities, continuous communication, and a backbone system of support.

Grantees should be provided with resources to build and sustain their administrative and programmatic capacity with the intention of maximizing their individual and collective effectiveness in supporting children, youth, and their families in Sacramento. The SCF Commission recommends coordinating an ongoing grantee community of practice to include trainings, strategic organizational support, networking, and sharing of best practice around the fund goal areas, as well as holding a grantee convening at least annually. This ongoing engagement with grantees is critical in identifying ongoing and emergent issues impacting children and youth in Sacramento and increasing the effectiveness of grantees to develop creative and collaborative solutions for addressing them in concert.

SCF Measurement and Evaluation
Monitoring and measuring the work and impacts of the SCF will be integral to providing data for continuous improvement and grantee learning regarding how to best serve the families, children, and youth of Sacramento. In addition to measuring the work of the individual grantees’ programs, it will be important to learn from this inaugural Strategic Investment Plan and the overall impact of the SCF for Sacramento.

Grantee Performance and Outcome Measurement
The SCF Commission recommends that SCF grantee requirements align with YPCE’s grantee performance measurement process and their Citywide Youth Development Plan and Framework to reduce the need for a parallel measurement system and to ensure transparency in achieving citywide outcomes. The YPCE grant team will routinely review key performance indicators such as the selection of CBOs, recruitment and enrollment of intended youth, services provided, progress on program benchmarks, and feedback from participants, CBOs, caretakers and parents, and the community.

Performance measurement results should inform any technical assistance required to support the success and sustainability of funded programs. YPCE will work with grantees to identify strategy-speciﬁc indicators that contribute to the city-aligned outcomes, ensuring that these indicators are feasible to collect and can measure change over the course of the grant period.

In addition to grant-level outcome measures, initiative-wide indicators should also be measured and reported to track how SCF are advancing the Citywide Youth Development Plan and Framework.

When available, these indicators should be disaggregated to highlight the status of those most impacted by poverty, trauma, and violence.

Sacramento Children’s Fund Strategic Investment Plan 2023/24-2028/29 | Page 30 III. Investment Recommendations
Youth-Focused External Evaluator
In addition to YPCE’s grantee performance measurement process, the SCF Commission recommends that the City use available administrative resources to hire an external evaluation contractor to evaluate the implementation and outcomes of this ﬁve year Strategic Investment Plan as a whole. This approach is crucial for understanding the collective impact of SCF programming and informing the next plan. This contractor should have demonstrated experience conducting evaluations in a manner that is culturally competent, trauma informed, and centers the experience of children, youth, and their families in its assessment of initiatives.

The Sacramento Citywide Youth Plan explicitly centers youth voice and provides opportunities for input, decision-making, and leadership. As a requirement, the evaluator should have experience integrating youth voice into evaluation processes (e.g., using a youth evaluation advisory board, implementing Youth Participatory Evaluation, conducting Photovoice, etc.) and experience working with Sacramento communities. The evaluation design should utilize creative and effective approaches to measure the overall implementation of the SCF Strategic Investment Plan, including alignment to the vision, values and strategies recommended, such as the quality and level of community and youth engagement, and success in reaching and serving those youth that have the greatest needs, reducing disparities in access and outcomes, and applying a racial equity lens to the implementation.

Estimated Funds Available
The amount of budget available for the SCF is expected to vary annually, with cannabis sales and revenue generated from the City’s resulting Cannabis Business Operation T ax (CBOT). The annual budgets available for this Strategic Investment Plan are estimated below in T able 1. These estimates are based upon the SCF allocation from the 23/24 CBOT revenue and do not account for annual accrued interest or potential roll-over of unspent funds.

T otal Estimated Fund | This Strategic Investment Plan covers the ﬁscal years 24/25 to 28/29, with the allocation from ﬁscal year 23/24 also being available for the SCF. The SCF will have an estimated total budget of approximately $50 million dollars.

Administrative Expenses | Measure L takes into account the expenses needed to administer the SCF, including “strategic planning, grant making, grants management, data collection and evaluation, technical assistance, organizational capacity-building, communications, community engagement, and service performance and impact evaluation. ” Measure L limits the amount of funds available to the City to cover these administrative costs associated with managing the SCF. More resources are allocated to administrative costs in the ﬁrst two years of the SCF in order to establish stafﬁng, administrative processes, and facilitate the strategic investment planning process. The mandated cap on using the SCF for administrative purposes per year includes the following: (2023-24) maximum of 20%; (2024-25) maximum of 15%; and (2025-26 and beyond) maximum of 10%. The SCF will have an estimated total budget of about $6.5 million dollars to cover administrative expenses over the course of this Strategic Investment Plan.

Sacramento Children’s Fund Strategic Investment Plan 2023/24-2028/29 | Page 31 III. Investment Recommendations
During this investment period, the SCF will support three full-time staff that will be housed in YPCE and include one Program Specialist and two Administrative Analysts. In order to ensure that this plan is fully implemented—including providing ongoing community engagement, grantee capacity building, and a youth-focused evaluation—administrative expenses should be used to cover the cost of external consultants as needed.

T able 1 | Recommended SCF Allocation by Expenses and Available Budget Sacramento Children’s Fund Strategic Investment Plan 2023/24-2028/29 | Page 32 Fiscal Y ear T otal Estimated
Fund
Administrative
Expenses
(% of T otal)
Multi-Y ear Grants
T otal
Funding
Guaranteed
Income Grants
(20%)
Open Grants
(80%)
23/24 $8,786,500 $1,757,300 (20%) $7,029,200 $1,405,840 $5,623,360 24/25 $8,786,500 $1,317,975 (15%) $7,468,525 $1,493,705 $5,974,820 25/26 $8,786,500 $878,650 (10%) $7,907,850 $1,581,570 $6,326,280 26/27 $8,786,500 $878,650 (10%) $7,907,850 $1,581,570 $6,326,280 27/28 $8,786,500 $878,650 (10%) $7,907,850 $1,581,570 $6,326,280 28/29 $8,786,500 $878,650 (10%) $7,907,850 $1,581,570 $6,326,280 TOTAL $52,719,000 $6,589,875 (13%) $46,129,125 $9,225,825 $36,903,300 *Note: estimated annual totals from General Fund/CBOT are for illustration purposes only.

Multi-Year Grants | The majority of the SCF funding is budgeted to fund competitive grants that provide services to families, children and youth. Over the course of this investment period, it is estimated that $46 million dollars will go directly to multi-year grants (or 87% of the total fund). The SCF Commission recommends that approximately 20% of these annual grant funds be reserved for funding guaranteed basic income grants for foster youth. It is estimated that the SCF will provide approximately $9 million dollars over the next ﬁve years for guaranteed basic income programs. The remaining funds are recommended to go to open grants for programming that address the ﬁve SCF fund goals. This will amount to an estimated $40 million dollars for child and youth programs and services.

IV. Commission Oversight & Public Accountability
As an important component of this Strategic Investment Plan implementation, the SCF Commission recommends the City provides timely and ongoing updates to both the SCF Commission and the Sacramento Youth Commission. These updates should include but not be limited to:
● The status of SCF grant management process;
● Changes in the forecasted or actual contributions of the fund resulting from the CBOT; ● Planned and implemented engagement with grantees and community members; and ● Emerging issues impacting the health and wellbeing of children and youth in Sacramento.

Speciﬁc data and reporting requirements are outlined below. All updates and reports should be presented in accessible and digestible formats in order to provide maximum transparency to the Commissions, the public, and especially non-technical audiences.

Annual Service Performance Reporting
Measure L stipulates that the City will develop an annual report evaluating all services funded by the Sacramento Children’s Fund, assessing those services’ performance and progress toward youth outcome metrics established in this Strategic Investment Plan. These annual reports should include the following content.

Summary of Funding Cycle | At the conclusion of each funding cycle, YPCE will update the Commission with a summary of funding that includes a list of all organizations/agencies receiving grants, including:
a) Name of organization, b) SCF outcomes proposal is intended to address, c) Neighborhood and population of focus of proposal, d) Amount of funding requested, and e) If awarded, amount and period of funding.

Financial Reporting | On an annual basis, YPCE staff will provide a ﬁnancial update to the SCF Planning and Oversight Commission. Updates should include:
● Status of expenditures (i.e., administration, grant spending, allocation of grant spending) ● Status of grantee and contractor contracts/budgets
● Estimated amount of total funding for new ﬁscal year from CBOT ● Estimated amount of administrative budget
● Estimated amount available for multi-year and guaranteed basic income allocations ● Estimated amount of interest/roll over from previous year balance Summary of Grantee Performance Metrics | YPCE will provide an annual summary of performance metrics from SCF’s multi-year grantees. At a minimum, this summary should include: a) total number of youth, children, and families served, c) types of services and programming received, d) how the program participants have been identiﬁed as those that are most impacted by poverty, violence, or trauma; and e) resident neighborhoods of those being served.

Summary of Fund Implementation, Engagement & Evaluation Activities | YPCE staff, in collaboration with the engagement and evaluation contractors, will provide at a minimum, annual updates that will include: a) summary of SCF engagement and youth-focused evaluation activities, including the number of participants/grantees and communities represented; b) summary of evaluation activity, including proﬁles of programs, demonstrating the impact that they are having on Sacramento’s children and youth.

Sacramento Children’s Fund Strategic Investment Plan 2023/24-2028/29 | Page 33 IV. Commission Oversight & Public Accountability
Y outh Impact Evaluation Reporting
In addition to annual reports, Measure L mandates that the City produce evaluation reports at the three and ﬁve year mark of the investment period. In addition to assessing progress in program performance and youth outcome metrics, the SCF Commission recommends that the City work with an external evaluator to assess the implementation of the SCF Strategic Investment Plan, including how well the City’s grant management practices and the community engagement aligns with the objectives of Measure L and the recommendations in this plan. 3-Year Evaluation Report | This report will include an evaluation summary of the implementation and outcomes of the 5-year Strategic Investment Plan at Year 3. This report should include an assessment of grantee progress in providing programming and their measured outcomes for the children and youth most impacted by poverty, violence, and trauma. In addition, the evaluation should assess how well the implementation of the SCF is aligned with the recommendations within this Strategic Investment Plan through an equity lens. The purpose of the 3-year report will be to update the Commissions on the status of the SCF, provide actionable feedback to the grantees and City that support improvements to processes and programming, provide recommendations for modifying the SCF funding in the remaining two-years, if needed, and provide data to inform the next cycle of strategic planning for the SCF.
5-Year Youth Impact Evaluation Report | This report will document the achievements and impacts across the 5-year Strategic Investment Plan funding period to assess the impact of the SCF for the City and Sacramento, and those children and youth most impacted by poverty, violence, and trauma. This report should include an assessment of the community engagement activities and how well the implementation of the Strategic Investment Plan reﬂects the objectives of Measure L. The purpose of this report is to inform the public on the progress of the SCF and highlight the impact on the children, youth, and families that beneﬁted from SCF supported programs and services.

Commission Review
The SCF Commission, in consultation with the Sacramento Youth Commission, will provide ongoing oversight to the implementation of the fund. The Commissions should hold at least one joint meeting per year speciﬁcally to review and accept the Annual Service Performance Reports as well as the Youth Impact Evaluation Reports. The Commissions will make recommendations to the City Council as a result of its review of reports. It is recommended that the SCF Commission start the process of creating the next Strategic Investment Plan in January 2028, after the review of the Year 3 Evaluation Report ﬁndings. For the purposes of planning the next Strategic Investment Plan, the SCF Commission should hold monthly meetings and hold multiple joint meetings with the Youth Commission to ensure they are actively engaged in the planning process.

Sacramento Children’s Fund Strategic Investment Plan 2023/24-2028/29 | Page 34 APPENDIX, T able 1
Sacramento Children’s Fund Strategic Investment Plan 2023/24-2028/29 | Page 35 Census T racts, Districts, Zip Codes, and Neighborhoods with Sacramento Equity Index of 0-20 and/or COI “Very Low”
SEED
Rank
SEED Rank
Percentile
COI
“V ery
Low”
Census T ract District Zip Code Neighborhood
1 0.66 Y es Census T ract 37 5 95820 South Oak Park, North City Farms, Central Oak Park
2 1.32 Y es Census T ract 65.01 2 95838 Del Paso Heights 3 1.97 Y es Census T ract 69.02 2 95815 Old North Sacramento, Noralto 4 2.63 No Census T ract 28 5 95817, 95820 Central Oak Park 5 3.29 Y es Census T ract 44.01 6 95820 Lawrence Park
6 3.95 Y es Census T ract 68.01 2 95815 Richardson Village, Noralto 7 4.61 Y es Census T ract 66 2 95815, 95838 Hagginwood, South Hagginwood, Old North Sacramento
8 5.26 Y es Census T ract 44.02 5 95820 South Oak Park
9 5.92 Y es Census T ract 47.02 6 95823 N/A
10 6.58 Y es Census T ract 63 2 95815, 95838 Cannon Industrial Park, Hagginwood, South Hagginwood
11 7.24 Y es Census T ract 50.02 5 95823, 95828 Parkway 12 7.89 Y es Census T ract 67.04 2 95838 Robla
13 8.55 Y es Census T ract 96.40 8a 95823 Valley Hi / North Laguna 14 9.21 Y es Census T ract 49.07 5 95823 Parkway
15 9.87 Y es Census T ract 43.02 8, 7 95832 Meadowview
16 10.53 No Census T ract 69.01 2 95815 Woodlake, Johnson Business Park, American River Parkway, Erikson
Industrial Park
17 11.18 No Census T ract 53.01 4 95811, 95814,
95816
Southern Paciﬁc / Richards, Dos Rios
T riangle, East Sacramento
18 11.84 Y es Census T ract 46.04 6 95824 N/A
19 12.50 Y es Census T ract 68.02 2 95815 Noralto, Old North Sacramento, South Hagginwood
20 13.16 No Census T ract 7 4 95814 Downtown, Old Sacramento 21 13.82 Y es Census T ract 74.13 2 95821, 95660 Del Paso Park 22 14.47 Y es Census T ract 48.02 6 95828 Glen Elder
23 15.13 Y es Census T ract 45.02 5 95823 Parkway
24 15.79 Y es Census T ract 62.02 2 95815, 95821 Ben Ali, Swanston Estates 25 16.45 Y es Census T ract 32.04 6 95824 Avondale, Fruitridge Manor 26 17.11 Y es Census T ract 32.02 6 95824 Fruitridge Manor 27 17.76 Y es Census T ract 42.02 8 95822, 95832 Meadowview 28 18.42 Y es Census T ract 45.01 5 95824 South City Farms 29 19.08 Y es Census T ract 68.03 2 95815 Willis Acres, Noralto 30 19.74 Y es Census T ract 55.02 2 95815, 95825 Swanston Estates, Ben Ali, Arden Fair, Erikson Industrial Park
Sacramento Children’s Fund Strategic Investment Plan 2023/24-2028/29 | Page 36 31 20.39 Y es Census T ract 48.01 6 95828 Southeast Village, Glen Elder 32 21.05 Y es Census T ract 49.06 5 95823 Parkway
33 21.71 Y es Census T ract 64 2 95838 East Del Paso Heights, Village Green, Parker Homes, Raley
Industrial Park
34 22.37 Y es Census T ract 47.01 6 95823 N/A
35 23.03 Y es Census T ract 41 5 95822 Woodbine, Brentwood 36 23.68 Y es Census T ract 32.03 6 95824 Southeast Village, Glen Elder 37 24.34 Y es Census T ract 67.05 2 95838 Norwood T ech, Oak Knoll, Johnston Heights, Strawberry
Manor
39 25.66 Y es Census T ract 49.09 5 95823 Parkway
40 26.32 Y es Census T ract 46.03 6 95824 Fruitridge Manor 42 27.63 Y es Census T ract 70.01 3, 2, 1 95833, 95384 Gardenland, South Natomas, American River Parkway
43 28.29 Y es Census T ract 70.22 3 95834 South Natomas 46 30.26 Y es Census T ract 42.03 8 95822, 95832 Meadowview 47 30.92 Y es Census T ract 96.34 5 95823 Valley Hi / North Laguna 51 33.55 Y es Census T ract 49.08 5 95823 Parkway
53 34.87 Y es Census T ract 52.01 6 95819, 95826 CSUS, College T own 55 36.18 Y es Census T ract 67.03 1 95838 Glenwood Meadows, Pell/Main Industrial Park
57 37.50 Y es Census T ract 49.10 5 95823 Parkway
61 40.13 Y es Census T ract 43.01 8 95832 Meadowview
62 40.79 Y es Census T ract 70.21 3 95834 South Natomas 67 44.08 Y es Census T ract 49.04 5 95823 Parkway
68 44.74 Y es Census T ract 96.33 8 95823 Valley Hi / North Laguna 96 63.16 Y es Census T ract 70.24 3 95833 South Natomas, River Gardens 77 50.66 Y es Census T ract 67.06 2 95838 West Del Paso Heights, Norwood I-80
APPENDIX, T able 1 cont.

Sacramento Children’s Fund Strategic Investment Plan 2023/24-2028/29 | Page 37 Endnotes
[i] “Land Acknowledgment” , Sacramento Native American Health Center (SNAHC), n.d. https://www.snahc.org/wp-content/uploads/2021/10/Sacramento-Land-Acknowledgment.pdf. [ii] “Land Acknowledgement. ” The Association of Ramaytush Ohlone, n.d. https://www.ramaytush.org/land-acknowledgement.html. [iii] Noelke, C., McArdle, N., DeVoe, B., Leonardos, M., Lu, Y., Ressler, R.W., & Acevedo-Garcia, D. 2024. “Child Opportunity Index 3.0 T echnical Documentation. ” 2024. https://www.diversitydatakids.org/child-opportunity-index. [iv] “Sacramento Equity Explore Design, ” The City of Sacramento, Ofﬁce of Diversity and Equity and Information T echnology-Geographic Information System, 2024, https://experience.arcgis.com/experience/c34d9a1597cf426086fbd7e8dea7016c. [v] “Poverty Status in the Past 12 Months” , United States Census Bureau, Accessed July 2024:
https://data.census.gov/table/ACSST5Y2022.S1701?q=poverty%20in%20Sacramento%20city. [vi] Webster, D, et al. “CCWIP Reports. ” California Child Welfare Indicators Project (CCWIP), 2024. https://ccwip.berkeley.edu/childwelfare/reports/PIT/MTSG/r/ab636/s. [vii] “Public Dashboards” , The California School Climate, Health, and Learning Survey (CalSCHLS), 2023. https://calschls.org/reports-data/public-dashboards/f882f1e2-dfc0-4448-b90b-f49cef6e6d3f/. [viii] “EpiCenter: California Injury Data Online, ” California Department of Public Health, Injury and Violence Prevention Branch, 2023. https://skylab4-dev.cdph.ca.gov/epicenter/
[ix] “2024 Homelessness Point-in-Time Count Results” , Sacramento Steps Forward, 2024. https://sacramentostepsforward.org/wp-content/uploads/2024/06/PIT-Report-2024-06-04-Final-with-Cover.pdf [x] “2024 Homelessness Point-in-Time Count Results” , Sacramento Steps Forward, 2024. https://sacramentostepsforward.org/wp-content/uploads/2024/06/PIT-Report-2024-06-04-Final-with-Cover.pdf [xi] “Public Dashboards” , The California School Climate, Health, and Learning Survey (CalSCHLS), 2023. https://calschls.org/reports-data/public-dashboards/f882f1e2-dfc0-4448-b90b-f49cef6e6d3f/. [xii] “Fentanyl Deaths, Sacramento County, ” Sacramento County Coroner, Accessed: April 2024, https://www.arcgis.com/apps/dashboards/0661fb44435b4611bf52be84708c4591. [xiii] “EpiCenter: California Injury Data Online, ” California Department of Public Health, Injury and Violence Prevention Branch, 2023. https://skylab4-dev.cdph.ca.gov/epicenter/.
[xiv] “Public Dashboards” , The California School Climate, Health, and Learning Survey (CalSCHLS), 2023. https://calschls.org/reports-data/public-dashboards/f882f1e2-dfc0-4448-b90b-f49cef6e6d3f/. [xv] “Sacramento County Trend Report” , First Five Sacramento, n.d. https://ﬁrst5sacramento.saccounty.gov/Results/Pages/SacramentoCountyTrend.aspx. [xvi] “Child Care Data T ool” , California Child Care Resource and Referral Network, 2021. https://rrnetwork.org/research/child-care-data-tool.
[xvii] “EpiCenter California Injury Data Online” , California Department of Public Health (CDPH), 2010. https://epicenter.cdph.ca.gov/. [xviii] “2022 National Survey on LGBTQ Youth Mental Health California” , The Trevor Project, 2022. https://www.thetrevorproject.org/wp-content/uploads/2022/12/The-Trevor-Project-2022-National-Survey-on-LGBTQ-Youth-Menta l-Health-by-State-California.pdf.
[xix] “Poverty Status in the Past 12 Months” , United States Census Bureau, Accessed July 2024:
https://data.census.gov/table/ACSST5Y2022.S1701?q=poverty%20in%20Sacramento%20city. [xx] “Promoting Mental Health and Wellbeing in Schools” , CDC. https://www.cdc.gov/healthyyouth/mental-health-action-guide/pdf/DASH_MH_Action_Guide_508.pdf. [xxi] “California to help provide housing for homeless youth across 52 counties” , Governor Gavin Newsom, 2024. https://www.gov.ca.gov/2024/07/02/california-to-help-provide-housing-for-homeless-youth-across-52-counties/. [xxii] “Housing Instability for Young People and Families: New Data, Longstanding Inequities, ” The Anna E Casey Foundation (AECF), 2024. https://www.aecf.org/blog/prioritizing-housing-security-for-young-people-and-families-during-the-pand. [xxiii] “You Count – California Youth Homeless Data” , California Homeless Youth Project, 2024. https://experience.arcgis.com/experience/7227e954a08a4d2cb990949aa029275d/. [xxiv] “Unaccompanied Homeless Youth (Point-in-Time Count), by Age Group and Shelter Status” , KidsData, 2022. https://www.kidsdata.org/topic/1839/homeless-youth-pit/table#fmt=2329&loc=2,344&tf=160&ch=1122,487,1388,1325,1326,1327 &sortColumnId=0&sortType=asc.
[xxv] “Youth and Young Adults” , National Alliance to End Homelessness, 2023. https://endhomelessness.org/homelessness-in-america/who-experiences-homelessness/youth/.

Sacramento Children’s Fund Strategic Investment Plan 2023/24-2028/29 | Page 38 Endnotes (Continued)
[xxvi] “Promoting Mental Health and Wellbeing in Schools” , CDC. https://www.cdc.gov/healthyyouth/mental-health-action-guide/pdf/DASH_MH_Action_Guide_508.pdf. [xxvii] “We Elevate California” , Elevate Youth California. https://elevateyouthca.org/about/. [xxviii] “HCS News Release” , HCS, 2024. https://www.dhcs.ca.gov/formsandpubs/publications/oc/Pages/2024/24-14-EYC-4-10-24.aspx. [xxix] “Reported drug use among adolescents continued to hold below pre-pandemic levels in 2023, ” National Institute on Drug Abuse, Accessed: July 2024,
https://nida.nih.gov/news-events/news-releases/2023/12/reported-drug-use-among-adolescents-continued-to-hold-below-pre-pand emic-levels-in-2023.
[xxx] California Overdose Surveillance Dashboard, California Department of Public Health, Accessed: April 2024, https://skylab.cdph.ca.gov/ODdash/?tab=CTY.
[xxxi] California Overdose Surveillance Dashboard, California Department of Public Health, Accessed: April 2024, https://skylab.cdph.ca.gov/ODdash/?tab=CTY.
[xxxii] Amaro H, Sanchez M, Bautista T, Cox R. “Social vulnerabilities for substance use: Stressors, socially toxic environments, and discrimination and racism” , Neuropharmacology. 2021 doi: 10.1016/j.neuropharm.2021.108518. [xxxiii] “Gun Violence and COVID-19 in 2020, ” Everytown for Gun Safety Support Fund, Accessed: May 2024, https://everytownresearch.org/report/gun-violence-and-covid-19-in-2020-a-year-of-colliding-crises/. [xxxiv] “Data from 2020-2022” , California Department of Public Health, Injury and Violence Prevention Branch, 2023. https://skylab4.cdph.ca.gov/epicenter/.
[xxxv] “Data from 2020-2022” , California Department of Public Health, Injury and Violence Prevention Branch, 2023. https://skylab4.cdph.ca.gov/epicenter/.
[xxxvi] “Three Principles to Improve Outcomes for Children and Families, ” Center on the Developing Child at Harvard University, 2021, https://developingchild.harvard.edu/resources/three-early-childhood-development-principles-improve-child-family-outcomes/#stren gthen-skills; “What Are Adverse Childhood Experiences?” First 5 California, n.d. https://www.ﬁrst5california.com/en-us/articles/what-are-adverse-childhood-experiences/. [xxxvi] “Annual Cost of Child Care, by Age Group and Facility Type, Sacramento County, ” KidsData, powered by PRB, Accessed: August 2024,
https://www.kidsdata.org/topic/1849/child-care-cost/table#fmt=3094&loc=344&tf=141&ch=984,985,222,223&sortColumnId=0&so rtType=asc.
[xxxviii] “English Language Arts/Literacy and Mathematics, Sacramento City Uniﬁed, ” California Assessment of Student Performance and Progress, 2022-2023,
https://caaspp-elpac.ets.org/caaspp/DashViewReportSB?ps=true&lstT estYear=2023&lstT estType=B&lstGroup=5&lstSubGroup=76& lstGrade=3&lstSchoolType=A&lstCounty=34&lstDistrict=67439-000&lstSchool=0000000&lstFocus=a.

Office of the City Auditor
1 December 2023
City Auditor’s Baseline
Funding Calculation for the
Sacramento Children’s Fund
Re
port# 2023/24-07|December 2023
Research and Analysis Division
Jorge Oseguera, City Auditor
Farishta Ahrary, Assistant City Auditor
Nathan Lugo, Senior Fiscal Policy Analyst

Office of the City Auditor
2 December 2023

The City of Sacramento’s Office of the City Auditor can be contacted by phone at 916-808-7270 or at the address below:

915 I Street
MC09100
Historic City Hall, Floor 2
Sacramento, CA 95814

Suggest an Audit
The Office of the City Auditor conducts performance audits of the City of Sacramento's operations to determine whether these operations and programs are operating efficiently and effectively. If you would like to offer ideas for audits to save the City money, increase revenues, or improve the efficiency and effectiveness of City operations and programs, please fill out our online form:

https://forms.cityofsacramento.org/f/Suggest_an_Audit_Form

Whistleblower Hotline
In the interest of public accountability and being responsible stewards of public funds, the City has established a whistleblower hotline. The hotline protects the anonymity of those leaving tips to the extent permitted by law. The service is available 24 hours a day, 7 days week, 365 days per year. Through this service, all phone calls and emails will be received anonymously by third party staff.

Report online at http://www.cityofsacramento.ethicspoint.com or call toll-free: 888-245-8859.

Office of the City Auditor
3 December 2023

Table of Contents
Fact Sheet ................................................................................................................................................................................................ 4 Introduction ............................................................................................................................................................................................ 5 Background ............................................................................................................................................................................................. 5 Objective, Scope, and Methodology ......................................................................................................................................................... 9 Summary of the City Auditor’s Baseline Funding Calculation for the Sacramento Children’s Fund............................................................. 12 Department of Youth, Parks & Community Enrichment (YPCE) – $10,841,921 .......................................................................................... 13 Office of Youth Development (OYD) – Baseline Funding $4,240,340 ........................................................................................................ 22 Department of Community Response (DCR) – Baseline Funding $1,562,177 ............................................................................................. 23 Sacramento Fire Department (SFD) – Baseline Funding $1,495,144 .......................................................................................................... 25 Sacramento Police Department (SPD) – Baseline Funding $1,421,979 ...................................................................................................... 28 Office of Violence Prevention (OVP) – Baseline Funding $1,041,552 ........................................................................................................ 30 Office of Innovation and Economic Development (OIED) – Baseline Funding $740,117 ............................................................................. 31 Office of the City Manager – Baseline Funding $750,000 ......................................................................................................................... 33 Office of Cannabis Management (OCM) – Baseline Funding $525,000 ...................................................................................................... 33 Convention & Cultural Services (CCS) – Baseline Funding $192,188 .......................................................................................................... 34 Mayor and City Council – Baseline Funding $50,825 ................................................................................................................................ 35 Office of the City Clerk – Baseline Funding $11,130 ................................................................................................................................. 36 Community Development Department (CDD) – Baseline Funding $5,839 ................................................................................................. 37 Information Technology Department (IT) – Baseline Funding $5,706 ....................................................................................................... 37 Appendix A: Program Expenditures Excluded from the City Auditor’s Baseline Funding Calculation .......................................................... 39 Appendix B: Baseline Funding Review - Programs without Fiscal Year 2022/23 Expenditures ................................................................... 43 Appendix C: City of Sacramento Charter, Section 120 – Sacramento Children’s Fund ................................................................................ 44 Office of the City Auditor
4 December 2023

Fact Sheet

Office of the City Auditor
5 December 2023

Introduction
In accordance with the City Auditor’s 2023/24 Audit Plan, we are providing the first report in a series of projects related to the Sacramento Children and Youth Health and Safety Act (Measure L). Measure L established the Sacramento Children’s Fund to support positive youth development and youth violence prevention programs to children and youth less than 25 years old with a strategic priority on serving children and youth most impacted by poverty, trauma, and violence. This report details the City Auditor’s efforts related to calculating and publishing the Baseline Funding amount in accordance with Measure L.

The City Auditor’s Office would like to thank the Department of Youth, Parks and Community Enrichment, the Office of Youth Development, the Fire Department, the Police Department, the City Attorney’s Office and all other City departments for their cooperation and collaboration during the City Auditor’s Baseline Funding Calculation Project.

Background
Sacramento Children and Youth Health and Safety Act (Measure L) The Sacramento Children and Youth Health and Safety Act, also known as Measure L, was passed by voters in November 2022. Measure L amended the Sacramento City Charter, adding Section 120 – Sacramento Children’s Fund. The section outlines the establishment and operations of the "Sacramento Children’s Fund" in the City of Sacramento. The following are key takeaways from the section:

• Purpose and Fund Goals: The Sacramento Children’s Fund is created to support positive youth development and youth violence prevention programs in Sacramento. The Fund's goals include supporting mental health, preventing homelessness among youth, reducing substance abuse and violence, and supporting healthy development for children aged 0 to 5.

• Funding Sources and Allocation: The Fund is financed by allocating at least 40% of the estimated revenue from the "Cannabis Business Operations Tax" (CBOT) each year. Additional funding can come from interest, unspent amounts, grants, gifts, and other sources.

These funds are maintained separately from the General Fund.

• Commission and Oversight: The "Sacramento Children’s Fund Planning and Oversight Commission" is established. This commission is responsible for developing five-year strategic investment plans and reviewing service performance and impact evaluations prepared by the City Manager. It is also empowered to make recommendations to the City Council based on its reviews.

Office of the City Auditor
6 December 2023

• Qualified Organizations: Qualified Organizations refers to specific entities that are eligible to receive funding from the Sacramento Children's Fund to provide youth services. These organizations can include both public entities (including City offices and departments) and organizations that are exempt from taxation under the United States Internal Revenue Code section 501(c)(3).

• Recipient Organizations: The City shall select qualified organizations to receive Sacramento Children’s Fund money based on an open, transparent, and competitive process, as may be established by the City.

• Expenditures and Administrative Costs: Fund money can be used for youth services provided by qualified organizations and allowable administrative costs. Specific services, like mental health counseling, substance abuse prevention, and educational programs, fall within the scope of youth services.

• Maintenance of Effort: The Fund does not replace existing Baseline Funding, as calculated by the City Auditor. Each annual budget must include Baseline Funding for youth services in addition to the amount allocated from CBOT. The City Auditor verifies the appropriate Baseline Funding annually.

• Planning and Reports: The commission develops and submits Five-Year Strategic Investment Plans to City Council to address Fund Goals, target populations, and performance measures. Annual Service Performance Reports and Youth Impact Evaluation Reports are developed by the City Manager to assess progress in youth service performance and youth outcome metrics.

• Implementation and Amendments: The City Council is authorized to pass ordinances and resolutions to implement Measure L’s provisions, ensuring consistency with its purpose.

Measure L establishes a mechanism to support youth services in Sacramento through dedicated funding, strategic planning, oversight, and evaluations.

Office of the City Auditor
7 December 2023

Measure L – Key Definitions
The following key definitions have been summarized to provide clarification on important aspects of Measure L.

Baseline Funding
Baseline Funding, as defined in Measure L, refers to the amount of General Fund revenue that was expended on Baseline Services during the fiscal year 2022/231. These Baseline Services are services provided to youth that align with the objectives of the Sacramento Children’s Fund, as outlined in Measure L. Baseline Funding serves as a foundational level of financial support for Baseline Services. Measure L establishes guidelines for calculating and adjusting Baseline Funding to ensure its continuation at appropriate levels.

Baseline Services
Baseline Services refer to services provided to youth that are designed to achieve the same objectives as the goals of the Sacramento Children's Fund, as defined in Measure L. These services are intended to address areas such as mental health and emotional wellness of youth, homelessness prevention, substance abuse reduction, youth violence prevention, and supporting the healthy development of children aged 0 to 5 years old.

Fund Goals
Fund Goals pertain to the overarching objectives set out by the Sacramento Children's Fund. These goals include supporting the mental health and emotional wellness of youth, preventing, and reducing homelessness among youth (including those transitioning out of foster care), preventing, and reducing youth substance abuse, preventing and reducing youth violence, and supporting the healthy development of children aged 0 to 5 years old.

General Fund
The General Fund refers to all revenue received by the City that is not restricted in its usage and can be allocated for any lawful purpose.

Youth
In the context of Measure L, "youth" refers to individuals who are under 25 years of age.

1 Fiscal year 2022/23 refers to the period beginning July 1, 2022 and ending on June 30, 2023.

Office of the City Auditor
8 December 2023

Youth Services
Youth services encompass services and programs provided by qualified organizations that support and implement the Five-Year Strategic Investment Plan. These services can include, but are not limited to, mental health counseling and wellness services, substance abuse prevention services, street outreach, violence intervention, case management, youth workforce development, summer programs, after-school programs, and early childhood education and family support services.

City Auditor’s Responsibilities
The City Auditor's responsibilities primarily relate to the calculation and verification of certain financial aspects of the Fund. The following is a summary of the specific responsibilities of the City Auditor as outlined in Section 120 of the Sacramento City Charter:

• Baseline Funding Calculation (§ 120(e)(1)(A)): The City Auditor is responsible for calculating and publishing the Baseline Funding amount by no later than December 31, 2023.

• Verification of Baseline Funding (§ 120(e)(1)(C)): Beginning in 2025 and for subsequent years, the City Auditor must verify whether the Baseline Funding amount was expended in the previous fiscal year. If the auditor's verification demonstrates that the prior fiscal year's expenditures were below the Baseline Funding amount, the difference is added to the budget for the succeeding fiscal year to fund Baseline Services.

• Audited Amount of CBOT (§ 120(c)(2)): Starting in 2025, by each January 15, the City Auditor is required to publish an audited amount of Cannabis Business Operations Tax (CBOT) revenue for the prior fiscal year. This amount is used to calculate the required allocation to the Sacramento Children’s Fund.

• Calculation of CBOT Adjustment (§ 120(c)(2)): Based on the audited CBOT amount, the City Auditor calculates adjustments to the required allocation to the Sacramento Children’s Fund for the next fiscal year. If 40 percent of the audited CBOT amount is greater than the previous allocation, the difference is added to the next year's allocation. If 40 percent of the audited amount is less, the difference is deducted.

Office of the City Auditor
9 December 2023

Objective, Scope, and Methodology
The primary objective of this project was to fulfill the requirement outlined in §120 Sacramento Children’s Fund, section (e)(1)(A) of the Sacramento City Charter by calculating and publishing the Baseline Funding amount no later than December 31, 2023. The scope of this project was City expenditures for fiscal year 2022/23, or those made between July 1, 2022, and June 30, 2023. To achieve our objective, we conducted an analysis of the Program Oriented Development (POD) budget document for fiscal year 2022/23, collaborated with department heads and directors overseeing youth programs for valuable insights, and established communication channels with a municipality experienced in implementing similar children's funds. Engagement with youth advocates and community organizers, who played a pivotal role in Measure L's passage, contributed to our knowledge base. We distributed a Citywide survey to gather information about qualifying youth programs, ensuring alignment with Measure L criteria. Collaboration with the Finance Department ensured accurate financial data retrieval.

Consistent communication with the City Attorney's Office supported legal compliance. In summary, our project's collaborative nature, encompassing diverse perspectives and stakeholder engagement, has advanced our goal of accurately determining the Baseline Funding amount.

Program Qualification and Measure L Compliance Analysis We researched programs identified as a potential youth program, aiming to gain an understanding of their key characteristics. To confirm that a program qualified for Baseline Funding, we conducted an analysis to verify its compliance with Measure L. This analysis specifically involved identifying expenditures from fiscal year 2022/23, net of program revenues, confirming their source as unrestricted General Fund revenue, aligning the program with one or more Fund Goals2, ensuring they provided 'youth services' per the measure's definition, and verifying that expenditures did not fall into prohibited categories. We maintained ongoing consultations with the City Attorney's Office throughout this process, seeking their guidance to enhance our comprehension of Measure L compliance and its practical application to the tasks at hand.

In the initial stages of reviewing program expenditures, we encountered programs funded by the American Rescue Plan Act (ARPA). However, due to the specific restrictions outlined in the ARPA grant agreement between the U.S. Department of the Treasury and the City of Sacramento, which limited both the allowable uses of ARPA funds and their timeframe for expenditure, these funds did not align with Measure L's definition of “General Fund.” Measure L defines the General Fund as revenue received by the City that is unrestricted and available for any lawful purpose.

2 In instances where a program description did not specifically address a F und Goal, we considered the potential benefits of the type of services provided by the program to ensure Fund Goal alignment.

Office of the City Auditor
10 December 2023

As a result, we excluded program expenditures funded by ARPA from our analysis. All program expenditures included as Baseline Funding were paid for from either the City's General Fund or the Measure U Special Revenue Fund3.

Reliance on Management’s Estimates for Youth Expenditure Allocation In our effort to calculate the Baseline Funding amount in compliance with Measure L, we collaborated closely with management to accurately identify youth-related expenditures. As we progressed through this process, it became evident that, in certain situations, the most appropriate method for determining the correct allocation of youth-related expenditures was to rely on management's estimates.

In specific cases, we employed management's estimations to determine the appropriate distribution of administrative costs among eligible youth programs. Additionally, we depended on management's assessments of youth program participation to isolate and allocate the youth- related portion within programs that had a partial youth component. These estimates were based on available program attendance records.

It's important to note that we did not conduct independent audit procedures to validate the accuracy or completeness of management's estimations.

Challenges in Identifying and Tracking Youth Program Expenditures When conducting the tasks associated with computing the Baseline Funding amount, we collaborated with various City departments to pinpoint eligible youth expenditures. A significant challenge we encountered during this endeavor revolved around the identification and calculation of youth-related expenses for each department. This complexity arose from the fact that departments use different methods of accounting for such expenditures. Understandably, given the recent passage of Measure L, there has been a lack of uniformity in tracking youth-related expenses within the City. Youth programs and associated expenditures were considerably more straightforward to pinpoint and evaluate when they were logged using accounting program codes or multi-year operating projects (MYOPs). Conversely, when youth programs and their expenses lacked such tracking, they posed a greater challenge in terms of identification. In certain instances, youth program expenditures were excluded from the Baseline Funding total due to the absence of accounting records.

Looking ahead, it is crucial to underscore the significance of establishing a uniform method to monitor expenses related to youth for several compelling reasons. First, adopting a standardized approach holds the potential for significant savings in terms of both employee time and

3 Sacramento voters approved a new version of the City’s Measure U sales tax on Nov. 6, 2018, extending it and raising it from a half-cent to a full cent.

Measure U is a general tax, and the revenue it produces goes in the City’s Measure U – Special Revenue Fund and can be used for any municipal purpose.

Office of the City Auditor
11 December 2023

resources, given that the Baseline Funding amount will necessitate annual verification in the foreseeable future. Second, and perhaps even more vital, it enables a more accurate identification of youth-related expenditures that form part of the Baseline Funding amount for verification purposes in subsequent years under §120(e)(1)(C).

Potential Post-Publication Adjustments and Baseline Funding Updates The main aim of this project was to meet the criteria set forth in §120 of the Sacramento Children’s Fund, which requires the City Auditor to calculate and publish the Baseline Funding amount by December 31, 2023. This release timing coincided with the City's fiscal year-end activities, such as account reconciliation and closing journal entries, as well as audit work performed by external auditors for the Annual Comprehensive Financial Reports (ACFR). However, in order to calculate the Baseline Funding amount and publish the results prior to December 31st, we had to perform the calculation based on the best available information as of November 2023. Although we've carefully reviewed and analyzed youth program expenditures, there remains a chance that post-publication adjustments from the Accounting Department or external auditors could occur. Moreover, programs that were eligible for inclusion in the Baseline Funding calculation that were not included in the published Baseline Funding amount may also warrant consideration for an adjustment. If adjustments to the Baseline Funding calculation are contemplated, the City Auditor will work with the City Attorney and City Council to determine whether an adjustment can be made to the Baseline Funding amount in accordance with the provisions of Measure L.

Office of the City Auditor
12 December 2023

Summary of the City Auditor’s Baseline Funding Calculation for the Sacramento Children’s Fund.

The following table summarizes the Baseline Funding programs, Baseline Funding amounts and Fund Goals by City departments. It is important to note that the table doesn't encompass all youth program offerings in the City of Sacramento. Instead, it highlights those with eligible expenditures in the 2022/23 fiscal year that met one or more Fund Goals and fit the Baseline Funding criteria of the Sacramento Children’s Fund.

Figure 1: Baseline Funding Programs, Baseline Funding and Fund Goals by Department Department Baseline
Programs
Fund Goals
Baseline Funding 1 2 3 4 5
Youth, Parks, and Community Enrichment (YPCE) 13 • • • $ 10,841,921 Office of Youth Development (OYD) 4 • • • • $ 4,240,340 Department of Community Response (DCR) 2 • • • $ 1,562,177 Sacramento Fire Department (SFD) 6 • $ 1,495,144 Sacramento Police Department (SPD) 4 • • • $ 1,421,979 Office of Violence Prevention (OVP) 4 • • $ 1,041,552 Office of Innovation & Economic Development (OIED) 3 • • $ 740,117 Office of the City Manager 1 • $ 750,000 Office of Cannabis Management (OCM) 1 • • $ 525,000 Convention & Cultural Services (CCS) 4 • $ 192,188 Mayor and City Council 3 • • $ 50,825 Office of the City Clerk 1 • $ 11,130 Community Development Department (CDD) 1 • $ 5,839 Information Technology (IT) 1 • $ 5,706 Total 48 $ 22,883,918
Source: Sacramento City Auditor’s Office based on Baseline Funding analysis.

After reviewing the City of Sacramento's youth programs and related expenditures for the 2022/23 fiscal year, the City Auditor has calculated a Baseline Funding amount for the Sacramento Children’s Fund. The subsequent sections identify Baseline Funding programs with aligned Fund Goals, Amounts Considered and Baseline Funding amounts. Amounts Considered generally refers to the amount of fiscal year 2022/23 expenditures, net of revenues, for a program, or group of programs, that we considered for Baseline Funding. In some instances, we identified Office of the City Auditor
13 December 2023

expenditures that were not eligible per Measure L criteria. Common reasons for reducing the Baseline Funding amount were due to an ineligible funding source, prohibited expenditure category, or programs with only a partial youth component. Program descriptions are derived from program contracts, City Council records, City websites, news stories, and other public data.

Department of Youth, Parks & Community Enrichment (YPCE) – $10,841,921 The following table summarizes the Fund Goals, Amounts Considered, and Baseline Funding amounts calculated by the City Auditor for the Department of Youth, Parks & Community Enrichment (YPCE).

Figure 2: Fund Goals, Amount Considered, and Baseline Funding for YPCE YPCE Division Fund Goals Amount
Considered Baseline Funding 1 2 3 4 5
YPCE Community Enrichment • • • $ 12,261,603 $ 5,706,632 YPCE Youth Division • $ 4,223,471 $ 3,444,563 YPCE Capital Projects • • $ 4,779,933 $ 932,748 YPCE Administration • • • $ 1,000,618 $ 755,066 YPCE Sports Field Fee Waivers • • $ 2,912 $ 2,912 Total $ 22,268,537 $ 10,841,921 Source: Sacramento City Auditor’s Office based on Baseline Funding analysis.

YPCE Community Enrichment Division
YPCE has a Community Enrichment Division that focuses on recreation, leisure enrichment and community resources for all ages. In fiscal year 2022/23, the division provided diverse recreational activities through community centers, aquatics, access leisure, Camp Sacramento, and community recreation programs. These programs were identified as partial youth programs and factored into the Baseline Funding calculation based on management’s assessment of youth program participation. The following table summarizes the Fund Goals, Amounts Considered, and Baseline Funding amounts for YPCE Community Enrichment programs.

Office of the City Auditor
14 December 2023

Figure 3: Fund Goals, Amount Considered, and Baseline Funding by YPCE Community Enrichment Program YPCE Community Enrichment Program Fund Goals Amount
Considered Baseline Funding 1 2 3 4 5
Community Centers • • $ 7,417,075 $ 2,952,406 Aquatics • • $ 4,054,292 $ 2,510,700 Access Leisure • • $ 499,779 $ 173,951 Camp Sacramento • • $ 211,045 $ 61,020 Community Recreation • • • $ 79,412 $ 8,555 Total $ 12,261,603 $ 5,706,632 Source: Sacramento City Auditor’s Office based on Baseline Funding analysis.

Community Centers – Baseline Funding $2,952,406
YPCE operates seventeen Community Centers across the City. Catering to the unique needs of each community, these centers provide offerings like after-school activities, summer camps, and Friday Night Hot Spots. In addition to youth programs, they also feature health, fitness, sports, and an array of adult and senior programs.

Community Centers also offer a variety of fee-for-Service Leisure Enrichment Classes. Leisure Enrichment includes contracted classes in drama, music, sports technique, sports camps, fitness, science camps, martial arts, Tiny Tot preschool (South Natomas), enrichment, dance and language. Programs take place at Community Centers and parks and multiple staff are involved in the facilitation and daily oversight. A Community Center is the hub of the neighborhood, providing a haven for those in need of assistance.

Youth Program Offerings:
• Youth Sports
• Kids Camps
• Rec Express
• Teen Scene
• Tweener Club (Sim Center)
• Hot Spot Program
Community Centers were identified by YPCE management as a partial youth program. The amounts included as Baseline Funding were based on management’s analysis of youth program participation at 41.05 percent of fiscal year 2022/23 program expenditures, less amounts prohibited by Measure L.

Office of the City Auditor
15 December 2023

Aquatics - Baseline Funding – $2,510,700
The Aquatics program provides a safe environment for youth and adults to enjoy a variety of recreational swimming and aquatic programming at several pools throughout the City. These programs include recreational swimming, youth development programs, special events, and aquatic fitness programs, such as water aerobics and lap swimming. Youth development programs include swim lessons, swim team, Jr.

Lifeguarding and Lifeguarding classes. The Aquatics program contributes to public safety and drowning prevention not only by providing a safe and supervised environment to swim in, but by focusing on water safety and developing swimming skills in youth. Additionally, the Aquatics program provides a substantial amount of youth employment, as youth comprise much of its workforce, and also provides lifeguard scholarship opportunities to youth seeking employment within the City's Aquatics program.

Youth Program Offerings:
• Swim Lessons
• Swim Team
• Jr. Lifeguard Program
• Lifeguard Classes
• Special Events
• Recreational Swim
The Aquatics program was identified by YPCE management as a partial youth program. The amounts included as Baseline Funding were based on management’s analysis of youth program participation at 62.23 percent of fiscal year 2022/23 program expenditures.

Access Leisure – Baseline Funding $173,951
Through the Access Leisure program, children, teens, and adults with disabilities participate in Access Leisure sports and recreation programs at a wide variety of locations throughout the year. City of Sacramento facilities such as the Hart Senior Center and the East Portal Park Bocce Ball Court are host to many of Access Leisure’s adult programs. In addition, the City partners with school districts and CSU Sacramento for access to facility space for Wheelchair Basketball, Power Soccer, Goalball, and the Open Gym program.

Youth Program Offerings:
• Camp Cool & Camp Nej
• Adaptive Cycling
• Goalball
• RCIF Baseball Program
• Rock N Roll Yosemite Camp
• Snow Camp
• Social and Fitness Programs
• Playdates
• Wheelchair Basketball Tournament
• SF Giants Wheelchair Softball Practice
• Wheelchair Rugby
• Summer Camp
Office of the City Auditor
16 December 2023

The Access Leisure program was identified by YPCE management as a partial youth program. The amounts included as Baseline Funding were based on management’s analysis of youth program participation at 36.02 percent of fiscal year 2022/23 program expenditures, less amounts prohibited by Measure L.

Camp Sacramento – Baseline Funding $61,020
Camp Sacramento is a family camp and conference center located in the El Dorado National Forest. Campers stay in rustic cabins, dine cafeteria-style and take part in a variety of activities, such as hiking, fishing, archery, various tournaments, arts and crafts, and the traditional evening campfire. The Camp Sacramento experience provides a wonderful opportunity to develop and rekindle relationships and to engage in rewarding activities amid a safe and beautiful mountain environment.

Youth Program Offerings:
• Family Camp
• Mini Camp
• Vacation sessions
• Rental Groups
• Youth Day Camps
The Camp Sacramento program was identified by YPCE management as a partial youth program. The amounts included as Baseline Funding were based on management’s analysis of youth program participation at 49.89 percent of fiscal year 2022/23 program expenditures, less amounts prohibited by Measure L.

Community Recreation – Baseline Funding $8,555
The City of Sacramento Department of Youth, Parks, & Community Enrichment has been offering Adult and Youth Sports programs in the greater Sacramento area for over 40 years, including basketball, softball, volleyball, tennis, and adult/youth sports facilities.

Youth Program Offerings:
• Tennis Lessons
• Batting Cages
• Softball Complex Facility Rentals
• Volleyball Courts (indoor/outdoor)
• Youth Sports Leagues at Softball Complex
The Community Recreation program was identified by YPCE management as a partial youth program. The amounts included as Baseline Funding were based on management’s analysis of youth program participation at 11.50 percent of fiscal year 2022/23 program expenditures, less amounts prohibited by Measure L.

Office of the City Auditor
17 December 2023

Youth Division
The YPCE Youth Division is exclusively focused on youth programming. The Youth Division provides a range of programs encompassing youth civic engagement, expanded learning, workforce development, and sports, fitness, and wellness. Rather than assessing individual programs separately, some youth programs and associated expenditures were categorized and incorporated into the Baseline Funding calculation by type of program. The following table summarizes the Fund Goals, Amounts Considered, and Baseline Funding amounts for YPCE Youth Division programs.

Figure 4: Fund Goals, Amount Considered, and Baseline Funding by YPCE Youth Division Program YPCE Youth Division Program Fund Goals Amount
Considered Baseline Funding 1 2 3 4 5
Youth Employment Programs • $ 2,935,703 $ 2,368,703 Youth Enrichment Programs • $ 671,081 $ 443,584 START Program • $ 380,0654 $ 419,000 Youth Expanded Learning Programs • $ 187,332 $ 187,332 After School Education and Safety (ASES) Program • $ 49,290 $ 25,944 Total $ 4,223,471 $ 3,444,563 Source: Sacramento City Auditor’s Office based on Baseline Funding analysis.

Youth Employment Programs – Baseline Funding $2,368,703 The Youth Division offers a variety of youth employment programs including youth civic engagement and youth workforce development programs for youth ages as young as ten years old up to high school students. YPCE’s Youth Employment programs were funded primarily by Measure U in fiscal year 2022/23, but also received funding from restricted funds. The amounts included as Baseline Funding were the fiscal year 2022/23 expenditure amounts funded by the Measure U Fund.

Young Leaders of Tomorrow
The Young Leaders of Tomorrow program provides young people 10-12 years of age an opportunity to engage in interactive activities that provide them tools to problem solve day to day challenges while having fun in the process.

4 The Amount Considered is less than the Baseline Funding amount because State grant revenues and a General Fund transfer exceeded total program expenditures for fiscal year 2022/23.

Office of the City Auditor
18 December 2023

Summer @ City Hall
Summer @ City Hall is a six-week summer interactive learning experience that provides high school students the opportunity to learn about local government processes and how to become an active citizen in their community.

Sacramento Youth Commission
The Sacramento Youth Commission is a legislative body, codified within the City Charter, with 19 appointed seats that works towards filling their mission to protect, preserve, enhance, and advance the quality of life for Sacramento youth by advising the City Council and public on issues relating to youth policies, programs, and opportunities.

Jr. Rec Aide
The Jr. Rec Aide program is an eight-week program with engaging activities designed to enhance communication, problem solving, teamwork, and lesson planning skills for youth ages 15-17. Participants are also exposed to the tools of planning and implementation of a wide range of recreational activities.

Landscape and Learning
Landscape & Learning is a paid work experience program with a focus to prepare youth ages 14-17 within the City of Sacramento City limits to ensure these young people have access to adequate positive opportunities, as well as to develop a ready and capable workforce within the stated region. Crews work directly in community parks and green spaces weeding, pruning, and providing general park maintenance and clean up.

Prime Time Teen
Prime Time Teen is an eight-week interactive workforce readiness and skill development program for youth ages 13-17. The program places an emphasis on engaging participants in the development of 21st Century workforce readiness skills and the creation of a youth-led community service project.

Youth Enrichment Programs – Baseline Funding $443,584
The Youth Division offers youth enrichment programs that include recreational sports programs for elementary and middle school children, and the 28
th & B Skate and Urban Art Park. The skatepark offers a variety of youth programs including skate clinics, skate camps, and birthday parties but also offers open skate for all ages. YPCE management analyzed skatepark participation and determined that the Youth Enrichment Program category is a partial program. The amounts included as Baseline Funding were based on management’s analysis of youth program participation at 66.10 percent of fiscal year 2022/23 program expenditures.

Office of the City Auditor
19 December 2023

28th & B Skate and Urban Art Park
The operations of the skatepark are in line with establishing a safe and creative environment for local skateboarders, roller skaters, roller bladers, and scooter enthusiasts to ride on a variety of ramps and obstacles. The programs are designed to provide not only a place to skate but also an environment that fosters the youth skate culture and family atmosphere.

Junior Giants Co-Ed So�ball and Baseball League
This is a 10-week summer co-ed baseball & softball program that includes various baseball/softball fundamentals and life skills as well as character development for children 5-18 years of age.

Elementary Middle School Sports – NFL Flag & Jr. NBA
Elementary and Middle School Sports programs are co-ed leagues where youth are exposed to a variety of fitness, recreation, and fundamental skill development of various sporting activities with a youth development focus. Youth are provided the opportunity to develop fundamental sports skills and teamwork.

START Program – $419,000
The Sacramento START program has touched the lives of over 100,000 young children and youth over the past twenty-seven years.

Approximately 1,000 children and youth are enrolled in the program serving the Robla Unified School District at five different school sites. The program currently offers an exciting array of academic, enrichment, physical activities, and nutrition and recreation opportunities for participants. Through these experiences, young people are offered a wide range of opportunities that can spark critical thinking, physical activity, food security, and environmental initiatives. In fiscal year 2022/23, the START program was funded by State grants but also received funding from Measure U. The amounts included as Baseline Funding were the fiscal year 2022/23 expenditure amounts funded by Measure U.

Youth Expanded Learning Programs – Baseline Funding $187,332 The Youth Division offers a variety of summer programs for elementary age children under the Youth Expanded Learning program category. In fiscal year 2022/23, YPCE’s Youth Expanded Learning summer programs were funded by the General Fund and Measure U and all program expenditures were included as Baseline Funding.

Summer Oasis
Summer Oasis Program is a Summer Day Camp for 1st through 6th graders at different park locations. The Summer Oasis experience is specially designed to offer educational enrichment opportunities, social emotional learning, creative play with plenty of individual hands-on Office of the City Auditor
20 December 2023

activities, and supervised exploration in an environment that is emotionally, culturally, physically, and psychologically safe and fun. The program also helps participants to build healthy relationships with staff and peers.

Kids Kamp @ Evelyn Moore
The Kids Kamp @ Evelyn Moore is a Summer Day Camp for 1st through 6th graders at Evelyn Moore Community Center. The Kids Kamp experience is specially designed to offer educational enrichment opportunities, social emotional learning, creative play with plenty of individual hands-on activities, and supervised exploration in an environment that is emotionally, culturally, physically, and psychologically safe and fun.

Discovery Kids Camp
The Discovery Kids Camp provides day camps during Summer, Winter, and Spring breaks at Regency Park Elementary School.

After School Education and Safety (ASES) Program – Baseline Funding $25,944 The After School Education and Safety (ASES) Program, administered by the California Department of Education, allocates resources to support local after-school educational and enrichment initiatives targeting students from transitional kindergarten through ninth grade (TK–9). These programs form partnerships with schools and community resources to deliver academic assistance, promote literacy, and offer secure alternatives for young people. The central objective is to secure ongoing funding for high-quality before and after-school projects, fostering cooperation among parents, students, schools, government entities, community-based organizations, and the private sector. In fiscal year 2022/23, the ASES program was primarily paid for through external funding but also included Measure U funding. The amounts included as Baseline Funding were the fiscal year 2022/23 expenditure amounts funded by Measure U.

YPCE Capital Projects – Baseline Funding $932,748
YPCE Capital Projects are expenditures for the acquisition, lease, or maintenance of capital items or real property that are for the primary and direct use by youth.

Figure 5: Fund Goals, Amount Considered, and Baseline Funding for YPCE Capital Projects YPCE Capital Projects Fund Goals Amount
Considered Baseline Funding 1 2 3 4 5
YPCE Capital Projects • • $ 4,779,933 $ 932,748 Source: Sacramento City Auditor’s Office based on Baseline Funding analysis.

Office of the City Auditor
21 December 2023

In fiscal year 2022/23, we identified capital expenditures for construction and maintenance of City pools and park playgrounds. Pool repairs were included because the Aquatics program was identified as a primary5 youth program. Capital costs included were funded by the General Fund and Measure U.

YPCE Administration – Baseline Funding $755,066
Administrative costs are YPCE’s costs for strategic planning, grant making, grants management, data collection and evaluation, technical assistance, organizational capacity-building, communications, community engagement, and service performance and impact evaluation. YPCE has support staff that work on youth programs in its Community Enrichment and Youth Divisions.

Figure 6: Fund Goals, Amount Considered, and Baseline Funding for YPCE Administration YPCE Administration Fund Goals Amount
Considered Baseline Funding 1 2 3 4 5
YPCE Administration • • • $ 1,000,618 $ 755,066 Source: Sacramento City Auditor’s Office based on Baseline Funding analysis.

In fiscal year 2022/23, YPCE administrative costs attributable to youth programs were funded by Measure U. These costs were included as Baseline Funding based on management’s assessment of staff labor attributable to YPCE’s Youth and Community Enrichment Division.

YPCE Sports Field Fee Waivers – Baseline Funding $2,912 YPCE oversees approximately 245 sports fields available for recreational rental, with fees supporting maintenance costs. Growing youth participation in year-round sports leagues has intensified competition for field rentals, disadvantaging some groups. To ensure equal opportunities, the program provides fee waivers for youth sports leagues.

Figure 7: Fund Goals, Amount Considered, and Baseline Funding for YPCE Sports Field Fee Waivers YPCE Sports Field Fee Waivers Fund Goals Amount
Considered Baseline Funding 1 2 3 4 5
YPCE Sports Field Fee Waivers • • $ 2,912 $ 2,912 Source: Sacramento City Auditor’s Office based on Baseline Funding analysis.

5 We considered a youth program with over 50 percent youth participation to be a “Primary” program for capital expenditure anal ysis.

Office of the City Auditor
22 December 2023

As the program was funded through Measure U, all of the fiscal year 2022/23 program expenditures were included as Baseline Funding.

Office of Youth Development (OYD) – Baseline Funding $4,240,340 The Office of Youth Development’s vision is that all young people, regardless of background, are provided the highest-quality youth development experiences. To better ensure these experiences result in positive outcomes, the City and its partners strive to provide youth with programs and services that integrate research-based youth development supports, opportunities, and social justice principles while centering the youth mantra, “nothing about us, without us.” The following table summarizes the Fund Goals, Amounts Considered, and Baseline Funding amounts for the Office of Youth Development programs.

Figure 8: Fund Goals, Amount Considered, and Baseline Funding by OYD Program Office of Youth Development Program Fund Goals Amount
Considered Baseline Funding 1 2 3 4 5
Sacramento Youth Development Plan Funding (SYDPF) • • • $ 1,404,914 $ 1,404,914 OYD Pop-Ups (2023) • $ 1,292,000 $ 1,292,000 OYD Administration • • • • $ 812,070 $ 793,426 #SacYouthWorks • $ 1,277,482 $ 750,000 Total $ 4,786,466 $ 4,240,340 Source: Sacramento City Auditor’s Office based on Baseline Funding analysis.

In fiscal year 2022/23, the Office of Youth Development managed a variety of youth programs funded by the City and external parties. While youth programs that were entirely externally funded were excluded from baseline consideration, programs that were fully or partially funded by the City’s General Fund or Measure U were included as Baseline Funding.

Sacramento Youth Development Plan Funding (SYDPF) – Baseline Funding $1,404,914 In December 2017, the Sacramento City Council adopted a Citywide Youth Development Plan that is intended to guide the City in the design, operations, and evaluation of its children and youth programs. The Plan lays out a set of goals that the City will strive to achieve through its own programs and through strategic partnerships.

In February 2021, City Council allocated $6 million from the Measure U Fund to support Sacramento's youth facing challenges from the COVID- 19 pandemic and systemic racism. Shortly thereafter, the City developed the SYDPF grant program under the City of Sacramento Youth Office of the City Auditor
23 December 2023

Development Plan for the 2021-2023 period, targeting youth up to 24 years in Sacramento, especially the most vulnerable, to further the Citywide Youth Development Plan. In fiscal year 2022/23, program expenditures consisted of grantee payments for mental wellness, workforce development, violence intervention and academic support. As the program was funded through Measure U, all of the fiscal year 2022/23 program expenditures were included as Baseline Funding.

Office of Youth Development Pop-Ups (2023) – Baseline Funding $1,292,000 This grant program aims to support youth-serving non-profit community-based organizations (CBOs) in Sacramento with $1.3 million to host bi-monthly drop-in events for youth in priority neighborhoods on Friday and Saturday nights from September - December 2022. In fiscal year 2022/23, OYD’s Pop-Ups program was funded by Measure U and all program expenditures were included as Baseline Funding.

Office of Youth Development Administration – Baseline Funding $793,426 Administrative costs are the OYD’s costs for strategic planning, grant making, grants management, data collection and evaluation, technical assistance, organizational capacity-building, communications, community engagement, and service performance and impact evaluation.

Because the primary mission of the Office of Youth Development is to provide high quality youth development experiences, and departmental operations were funded by Measure U in fiscal year 2022/23, we included all of the Office of Youth Development department expenditures as Baseline Funding, less amounts prohibited by Measure L.

SacYouthWorks – Baseline Funding $750,000
SacYouthWorks helps vulnerable youth from disproportionately impacted Priority Neighborhoods recover from the negative economic impacts of COVID-19 by providing financial support, critical work-based learning and job-readiness skill development that was interrupted and stalled due to the pandemic, as well as mental health training. In fiscal year 2022/23, the program was funded through Measure U and funds from the American Rescue Plan Act (ARPA). Since ARPA funds are restricted, the amounts included as Baseline Funding were the fiscal year 2022/23 expenditure amounts funded by Measure U.

Department of Community Response (DCR) – Baseline Funding $1,562,177 The Department of Community Response (DCR) deploys social workers and outreach specialists who are trained to resolve certain crises such as behavioral health, homelessness, youth and family disturbances, school response, and substance use issues. The goal of the DCR is to divert entry into jails and emergency departments by connecting individuals with appropriate services and treatment options to better resolve such crises. While DCR manages several grant programs aimed at reducing homelessness, many of the programs did not qualify for Baseline Office of the City Auditor
24 December 2023

Funding because they are funded through external grants without City contribution. The following table summarizes the Fund Goals, Amounts Considered, and Baseline Funding amounts for the Department of Community Response youth programs.

Figure 9: Fund Goals, Amount Considered, and Baseline Funding by DCR Program Department of Community Response Program Fund Goals Amount Considered Baseline Funding 1 2 3 4 5
Women and Family Shelter Project • • • $ 2,580,227 $ 1,409,892 DCR Administration • • • $ 543,245 $ 152,285 Total $ 3,123,472 $ 1,562,177 Source: Sacramento City Auditor’s Office based on Baseline Funding analysis.

Women and Family Shelter Project – Baseline Funding $1,409,892 The Women and Family Shelter Project provides funding for shelter operations that serve single women and women with families. The program is intended to be responsive to the urgent need for more shelter capacity for women and women with families experiencing or at risk of experiencing homelessness. In fiscal year 2022/23, the program was funded by the General Fund, Measure U, and the American Rescue Plan Act (ARPA). Since ARPA funds are restricted, the amounts included as Baseline Funding were the fiscal year 2022/23 expenditure amounts funded by the General Fund and Measure U. These costs were included as Baseline Funding based on program participant demographic data from the Homeless Management Information System (HMIS).

Department of Community Response Administration – Baseline Funding $152,285 Administrative costs are the DCR’s costs for strategic planning, grant making, grants management, data collection and evaluation, technical assistance, organizational capacity-building, communications, community engagement, and service performance and impact evaluation. In fiscal year 2022/23, DCR administrative costs consisted of labor costs for DCR staff working on youth shelter programs and were funded by the Measure U and Parking Funds. The costs from the Measure U Fund were included as Baseline Funding based on management’s assessment of project manager labor attributable to youth programming.

Office of the City Auditor
25 December 2023

Sacramento Fire Department (SFD) – Baseline Funding $1,495,144 SFD Diversity, Outreach and Recruitment (DOR) Division
The Sacramento Fire Department manages its youth programs through its Diversity, Outreach and Recruitment (DOR) Division. The DOR Division was created as a phased in, three-year initiative by SFD to promote cultural change, improve race and gender equity within the department, and enhance community engagement. It focuses on building relationships, providing safety measures, and improving economic outcomes for young women and people of color through youth and pipeline programs. The following table summarizes the Fund Goals, Amounts Considered, and Baseline Funding amounts for the Sacramento Fire Department youth programs offered through the DOR Division.

Figure 10: Fund Goals, Amount Considered, and Baseline Funding by SFD Program Sacramento Fire Department Program Fund Goals Amount
Considered Baseline Funding 1 2 3 4 5
SFD DOR Administration • $ 1,035,111 $ 537,638 Firefighter Youth Academy • $ 459,715 $ 459,715 Sacramento Fire Department Reserves • $ 313,065 $ 181,578 Emergency Medical Services (EMS) Internship • $ 306,379 $ 177,363 Sacramento Area Girls Fire Camp • $ 116,707 $ 116,707 High School Firefighter Pathway • $ 22,143 $ 22,143 Total $ 2,253,120 $ 1,495,144 Source: Sacramento City Auditor’s Office based on Baseline Funding analysis.

SFD Diversity, Outreach, and Recruitment (DOR) Administration – Baseline Funding $537,638 Administrative costs are the SFD Diversity, Outreach and Recruitment Division’s costs for strategic planning, grant making, grants management, data collection and evaluation, technical assistance, organizational capacity-building, communications, community engagement, and service performance and impact evaluation. In fiscal year 2022/23, DOR program costs were funded by the City’s General Fund and Measure U. These costs were included as Baseline Funding based on management’s assessment of DOR program costs attributable to youth programming, less amounts prohibited by Measure L.

Firefighter Youth Academy – Baseline Funding $459,715
The Firefighter Youth Academy is a mentoring program created to guide at-risk youth facing social, academic, and economic challenges. It emphasizes academic achievement, community service, and self-discipline. By leveraging the natural interest in firefighting, the program Office of the City Auditor
26 December 2023

draws in youth, providing exposure to the profession as well as mentoring and support for high school and higher education. It differs from typical programs by also focusing on character development through mentoring by firefighters and positive role models. Key outcomes include improved academics, better social behavior, and increased civic involvement, with the aim of empowering participants to pursue meaningful careers, potentially in firefighting. As the program was funded through the City’s General Fund and Measure U, all of the fiscal year 2022/23 program expenditures were included as Baseline Funding.

Sacramento Fire Department Reserves – Baseline Funding $181,578 The Fire Reserve Program works closely with the Sacramento Fire Department, attracting individuals from diverse backgrounds who aspire to become certified firefighters. Volunteers work alongside paid personnel, responding to emergencies, refilling air bottles, and aiding in fire scene cleanup. This program fosters a strong sense of support and camaraderie, making it an appealing choice for individuals of all backgrounds, from recent graduates to experienced EMTs. It serves as an invaluable steppingstone to a career in firefighting, offering excellent training and community service opportunities.

The Fire Reserve Program incorporates elements of the Citywide Youth Development Plan, in collaboration with the Department of Youth, Parks, and Community Enrichment (YPCE). All program staff undergo a 4-day Youth Development Institute certification to ensure quality youth services with positive results. The Fire Reserve Program offers youth workforce development and a defined career path to enhance community socioeconomic outcomes, reducing high-risk behaviors, and cultivating the social-emotional health and wellness of our youth. While the program was funded through the City’s General Fund and Measure U, the Fire Reserve Program was identified by DOR management as a partial youth program based on the age of participants. The amounts included as Baseline Funding were based on management’s analysis of youth program participation at 58 percent for fiscal year 2022/23 program expenditures.

Emergency Medical Services (EMS) Internship – Baseline Funding $177,363 The Sacramento Fire Department offers an Emergency Medical Services (EMS) Internship program aimed at preparing individuals to become paramedics. The program offers tuition assistance for education, mentorship, and a part-time paid internship. The program requires participants to commit to 20-30 hours of academic coursework and 20 hours of paid-work experience per week while enrolling in college courses, with tuition assistance provided. Interns will be placed in either an EMT or Paramedic internship based on their readiness and qualifications. The program’s duration ranges from 12 to 48 months, depending on prior college experience and EMS training.

The EMS Internship Program incorporates elements of the Citywide Youth Development Plan, in collaboration with the Department of Youth, Parks, and Community Enrichment (YPCE). All program staff undergo a 4-day Youth Development Institute certification to ensure quality youth services with positive results. The EMS Internship Program offers paid youth workforce development and a defined career path to enhance Office of the City Auditor
27 December 2023

community socioeconomic outcomes. While the program was funded through the City’s General Fund and Measure U, the EMS Internship program was identified by DOR management as a partial youth program based on the age of participants. The amounts included as Baseline Funding were based on the City Auditor’s analysis of youth program participation at 57.89 percent for fiscal year 2022/23 program expenditures.

Sacramento Area Girls Fire Camp – Baseline Funding $116,707 The Girls Fire Camp is a two-day program designed for high school students in grades 9 through 12. This annual event, now in its fourth year, takes place at the Sacramento Fire Academy located in McClellan Park. Led by experienced female firefighters, the camp offers participants the opportunity to learn essential firefighting skills such as search and rescue, first-aid CPR, and hose and fire stream management. Beyond practical training, the camp also emphasizes leadership development and team-building activities. Importantly, the camp aims to empower young individuals, including those who identify as female, transgender, non-binary, and gender non-conforming, by showcasing firefighting as a viable and inclusive career option. As the program was funded through the City’s Measure U Fund, all of the fiscal year 2022/23 program expenditures were included as Baseline Funding.

High School Firefighter Pathway Program – Baseline Funding $22,143 The Sacramento Fire Department, in collaboration with Inderkum High School and Valley High School, offers a Public Safety Pathway program designed to provide students with a rigorous academic program and career preparation in the field of firefighting. This pathway integrates specialized courses in Public Service with essential core academic subjects like English, History, Science, and Math. Through this comprehensive program, students develop skills in communication, problem-solving, critical thinking, technology utilization, leadership, teamwork, and ethics.

The program distinguishes itself by providing firefighter instruction, offering students hands-on experience and project-based lessons. Active firefighters provide industry knowledge and mentorship. Graduates of this pathway emerge well-prepared for both college pursuits and future careers in the Public Service Industry, armed with a solid foundation and the skills needed to excel in this vital field. As the program was funded through the City’s General Fund and Measure U, all of the fiscal year 2022/23 program expenditures were included as Baseline Funding.

Office of the City Auditor
28 December 2023

Sacramento Police Department (SPD) – Baseline Funding $1,421,979 Community Advancement Division
The Sacramento Police Department has moved beyond traditional philosophies of policing and is fully invested in outcomes that improve trust and confidence between the Department and communities it serves. Created in 2017, the Community Advancement (formerly Outreach and Engagement) Division exists to foster community relationships, strengthen trust, and support community partnerships through a collaborative process that benefits all. The following table summarizes the Fund Goals, Amounts Considered, and Baseline Funding amounts for the Sacramento Police Department youth programs offered through the Community Advancement Division.

Figure 11: Fund Goals, Amount Considered, and Baseline Funding by SPD Program Sacramento Police Department Program Fund Goals Amount
Considered Baseline Funding 1 2 3 4 5
Criminal Justice Academy • $ 1,283,755 $ 1,241,615 SPD Comm. Advancement Administration • • • $ 505,948 $ 124,973 Kops-n-Kids • • $ 38,863 $ 38,863 SPD Cadet Program • $ 16,528 $ 16,528 Total $ 1,845,094 $ 1,421,979 Source: Sacramento City Auditor’s Office based on Baseline Funding analysis.

Criminal Justice Academy – Baseline Funding $1,241,615
The Criminal Justice Academy is a four-year high school program designed to prepare students for both college and careers, modeled after the Sacramento Police Department’s Police Academy. It emphasizes law enforcement education alongside academic classes and sets standards for its students, including maintaining a 2.0 GPA, 80% attendance rate, volunteering 50 hours of community service annually, and meeting credit requirements for graduation. Students also participate in uniformed activities and physical training.

The program offers various motivational activities like field trips, job fairs, leadership workshops, and academy-wide challenges. Students receive college mentorship and scholarship opportunities. Four area high schools offer this program, with a remarkable track record of sending most graduates to college immediately after high school. Some students from the program have successfully secured positions within the Police Department. In fiscal year 2022/23, Criminal Justice Academy program costs were funded by the City’s General Fund and Measure U, Office of the City Auditor
29 December 2023

and consisted of labor for officers that work on the program. These costs were included as Baseline Funding based on management’s assessment of officer labor attributable to the program.

SPD Community Advancement Administration – Baseline Funding $124,973 Administrative costs are the SPD Community Advancement’s costs for strategic planning, grant making, grants management, data collection and evaluation, technical assistance, organizational capacity-building, communications, community engagement, and service performance and impact evaluation. In fiscal year 2022/23, Community Advancement administrative costs were funded by the City’s General Fund. These costs were included as Baseline Funding based on management’s assessment of SPD Community Advancement Division’s costs attributable to youth programming.

Sacramento Police Department Kops-n-Kids Program – Baseline Funding $38,863 Kops-n-Kids, established in 1986, is a collaborative effort involving law enforcement, fire departments, educators, and volunteers. This program offers a week-long summer camp for boys and girls, focusing on mentoring and teaching gang resistance, violence prevention, gun avoidance, and drug deterrence. With a vision to empower Sacramento’s youth and a commitment to values like integrity and teamwork, Kops-n-Kids aims to provide every child in the area with the tools to achieve their dreams. Supported by organizations including the Sacramento Police Department and the California Highway Patrol, it continues to make a positive impact on the community. As the program was funded through the City’s General Fund, all of the fiscal year 2022/23 program expenditures were included as Baseline Funding.

Sacramento Police Department Cadet Program – Baseline Funding $16,528 The Sacramento Police Cadet Program’s mission is to develop young people into productive, responsible citizens through leadership, team- building, and hands-on activities while inspiring the pursuit of a law enforcement career. It’s designed for hardworking, ambitious young adults who desire a career in law enforcement and want to experience various aspects of police service, including critical thinking, community events, self-defense, traffic control, police scenarios, investigations and more. The program provides valuable skills and insights into law enforcement while fostering leadership and responsibility among participants. As the program was funded through the City’s General Fund, all of the fiscal year 2022/23 program expenditures were included as Baseline Funding.

Office of the City Auditor
30 December 2023

Office of Violence Prevention (OVP) – Baseline Funding $1,041,552 The Office of Violence Prevention collaborates with community-based organizations in Sacramento to prevent youth involvement in gangs and assists individuals in leaving the gang lifestyle. They provide grants and contracts and supervise the activities of contracted CBOs working within the community to achieve these goals. The following table summarizes the Fund Goals, Amounts Considered, and Baseline Funding amounts for the Office of Violence Prevention youth programs.

Figure 12: Fund Goals, Amount Considered, and Baseline Funding by OVP Program Office of Violence Prevention Program Fund Goals Amount Considered Baseline Funding 1 2 3 4 5
Gang Prevention and Intervention Taskforce (GPIT) • • $ 738,741 $ 738,741 OVP Administration • • $ 233,568 $ 233,438 Youth Peacemaker Fellowship Program • • $ 309,539 $ 58,365 Lifeline Program • $ 154,591 $ 11,008 Total $ 1,436,439 $ 1,041,552 Source: Sacramento City Auditor’s Office based on Baseline Funding analysis.

Gang Prevention and Intervention Taskforce Program – Baseline Funding $738,741 The Gang Prevention and Intervention Taskforce (GPIT) program, initiated in 2016, provides grants to community-based organizations to implement proven prevention, intervention, and suppression services aimed at reducing gang violence. The program’s main objectives are to decrease gang-related crime, enhance academic achievement among individuals involved or at risk of gang involvement, and create more opportunities for those affected by gang influence. As the program was funded through Measure U, all of the fiscal year 2022/23 program expenditures were included as Baseline Funding.

Office of Violence Prevention Administration – Baseline Funding $233,438 Administrative costs are the OVP’s costs for strategic planning, grant making, grants management, data collection and evaluation, technical assistance, organizational capacity-building, communications, community engagement, and service performance and impact evaluation.

Because the primary mission of the Office of Violence Prevention is to reduce youth involvement in gangs, and departmental operations were funded by Measure U in fiscal year 2022/23, we included all of the Office of Violence Prevention department expenditures as Baseline Funding, less amounts prohibited by Measure L.

Office of the City Auditor
31 December 2023

Youth Peacemaker Fellowship Program – Baseline Funding $58,365 The Youth Peacemaker Fellowship Program, funded by the California Violence Intervention and Prevention (CalVIP) Grant, is facilitated by the City of Sacramento's Office of Violence Prevention in partnership with the Sierra Health Foundation: Center for Program Health Management.

Targeting 60 gang-involved youth aged 12 to 17, the program provides over 30 months of comprehensive support, including assertive outreach, personalized life management action plans (LifeMAPs), intensive engagement, mental health services through life skills classes and counseling, transformational excursions, internships, and intergenerational mentoring. The program's primary goal is to break the cycle of retaliatory gun violence in Sacramento and promote peace among Sacramento's youth. In fiscal year 2022/23, the program was primarily funded through external grants but also included some General Fund and Measure U funding. The amounts included as Baseline Funding were the fiscal year 2022/23 expenditure amounts funded by the General Fund and Measure U.

Lifeline Program – Baseline Funding $11,008
The Lifeline Program, funded by the Youth Reinvestment Grant from the California Board of State and Community Corrections, aims to prevent students with behavioral issues from entering the juvenile justice system. It serves around 125 students in the Sacramento City Unified School District from grades 4 to 8. The program focuses on three core components: Mentoring, Mental Health Support, and Family Engagement. Its goals include providing 18 months of comprehensive support, reducing school suspension rates, and breaking the school-to-prison pipeline. In fiscal year 2022/23, the program was primarily funded through external parties but also included funding from the City’s General Fund. The amounts included as Baseline Funding were the fiscal year 2022/23 expenditure amounts funded by the General Fund.

Office of Innovation and Economic Development (OIED) – Baseline Funding $740,117 The City’s Office of Innovation and Economic Development (OIED), through its workforce development program, is focused on better connecting residents in underserved communities with critical workforce resources. The workforce development priorities and goals are to build capacity, expand the reach of workforce development training activities and provide wraparound and supportive services into the neighborhoods. The following table summarizes the Fund Goals, Amounts Considered, and Baseline Funding amounts for the Office of Innovation and Economic Development youth programs.

Office of the City Auditor
32 December 2023

Figure 13: Fund Goals, Amount Considered, and Baseline Funding by OIED Program Office of Innovation & Economic Development Program Fund Goals Amount Considered Baseline Funding 1 2 3 4 5
Sac Builds Skills 2 Careers • $ 485,208 $ 485,208 Childcare Project Manager • $ 151,039 $ 151,039 OIED Administration • $ 216,964 $ 103,870 Total $ 853,211 $ 740,117 Source: Sacramento City Auditor’s Office based on Baseline Funding analysis.

Sac Builds Skills 2 Careers – Baseline Funding $485,208 The SacBuildsSkills2Careers grant initiative allocated youth workforce funding to community-based organizations. These organizations were tasked with delivering workshops that covered various aspects of job readiness, work-based skills development, career pathway exploration, and speaker presentations. These workshops were designed for participants enrolled in the #SacYouthWorks summer program in 2022.

Additionally, the program featured a youth workforce expo held in October 2022. As the program was funded through Measure U, all of the fiscal year 2022/23 program expenditures were included as Baseline Funding.

Childcare Project Manager – Baseline Funding $151,039
The OIED employs a full-time project manager that is responsible for overseeing initiatives aimed at expanding childcare opportunities within the community. The Childcare Project Manager plays a pivotal role in fostering the growth and development of the early childcare education (ECE) workforce, ensuring a strong foundation for quality childcare services. As this FTE position was funded through Measure U, all of the fiscal year 2022/23 expenditures were included as Baseline Funding.

Office of Innovation & Economic Development (OIED) Administration – Baseline Funding $103,870 Administrative costs are the OIED’s costs for strategic planning, grant making, grants management, data collection and evaluation, technical assistance, organizational capacity-building, communications, community engagement, and service performance and impact evaluation. In fiscal year 2022/23, OIED administrative costs consisted of labor costs for project managers working on youth workforce development contracts and were funded by Measure U. These costs were included as Baseline Funding based on management’s assessment of project manager labor attributable to youth programming.

Office of the City Auditor
33 December 2023

Office of the City Manager – Baseline Funding $750,000
The City Manager is the Chief Executive Officer of the City and is responsible for the leadership and direction of all operations, programs, and services, per City Charter. The City Manager facilitates the implementation of Council’s policies and priorities, provides policy recommendations to the Council concerning the annual budget, future needs of the City, and oversight of all City departments. The following table summarizes the Fund Goals, Amounts Considered, and Baseline Funding amounts for the Office of the City Manager youth program.

Figure 14: Fund Goals, Amount Considered, and Baseline Funding by City Manager Program Office of the City Manager Program Fund Goals Amount
Considered Baseline Funding 1 2 3 4 5
Fare Free Transit for Youth (Ryde Free RT) • $ 750,000 $ 750,000 Source: Sacramento City Auditor’s Office based on Baseline Funding analysis.

Fare Free Transit for Youth (Ryde Free RT) – Baseline Funding $750,000 RydeFreeRT is an innovative initiative that provides free rides on Sacramento Regional Transit (SacRT) for local youth, aiming to eliminate transportation barriers and improve school attendance. It's partially funded by the City of Sacramento through Measure U sales tax revenue.

This program benefits both the local economy and the environment by promoting regular school attendance and reducing car usage. Eligible students receive free SacRT access, and the program covers a service area that includes Sacramento, Folsom, Citrus Heights, Rancho Cordova, and parts of Sacramento County. As the program was funded through Measure U, all of the fiscal year 2022/23 program expenditures were included as Baseline Funding.

Office of Cannabis Management (OCM) – Baseline Funding $525,000 The Office of Cannabis Management handles policy, business permitting, and education on adult-use cannabis within the City of Sacramento.

The following table summarizes the Fund Goals, Amounts Considered, and Baseline Funding amounts for the Office of Cannabis Management youth program.

Figure 15: Fund Goals, Amount Considered, and Baseline Funding by OCM Program Office of Cannabis Management Program Fund Goals Amount Considered Baseline Funding 1 2 3 4 5
SacYouthWorks: Futures • • $ 525,000 $ 525,000 Source: Sacramento City Auditor’s Office based on Baseline Funding analysis.

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SacYouthWorks: Futures – Baseline Funding $525,000
The SacYouthWorks: Futures program goal is to raise awareness about cannabis use's impact on youth and families by partnering with local organizations and engaging youth as leaders. It extends the SacYouthWorks: Futures program, supported by a three-year grant from the California Board of State and Community Corrections (BSCC) Proposition 64 Public Health and Safety Grant Program-Cohort 2. This initiative has two main components: strengthening SacYouthWorks: Futures and enhancing local cannabis prevention campaigns. In fiscal year 2022/23, the program was funded through an annual set aside for youth cannabis prevention and outreach by OCM. The amounts included as Baseline Funding were the fiscal year 2022/23 expenditure amounts funded by the General Fund.

Convention & Cultural Services (CCS) – Baseline Funding $192,188 The Department of Convention and Cultural Services (CCS) provides exceptional cultural, artistic, and leisure opportunities that enrich the quality of life and contribute to a vibrant metropolitan region. The following table summarizes the Fund Goals, Amounts Considered, and Baseline Funding amounts for the Department of Convention & Cultural Services youth programs.

Figure 16: Fund Goals, Amount Considered, and Baseline Funding by CCS Program Convention & Cultural Services Program Fund Goals Amount Considered Baseline Funding 1 2 3 4 5 Any Given Child • $ 74,070 $ 74,070 Creative Schools Fund • $ 62,500 $ 62,500 Arts & Education Outreach Administration • $ 216,246 $ 53,809 Sacramento Film + Media Internship • $ 7,234 $ 1,809 Total $ 360,050 $ 192,188 Source: Sacramento City Auditor’s Office based on Baseline Funding analysis.

Any Given Child – Baseline Funding $74,070
The Office of Arts and Culture Division within the Convention and Cultural Services Department, administers the Any Given Child education program by contracting with the Sacramento County Office of Education. The program was developed by the John F. Kennedy Center for Performing Arts in Washington, D.C. The Any Given Child program is designed to bring access and equity to arts education during the school day for kindergarten through 8
th grade students. As the program was funded through the General Fund, all of the fiscal year 2022/23 program expenditures were included as Baseline Funding.

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Creative Schools Fund – Baseline Funding $62,500
The Sacramento Arts Education Consortium was formed in 2018 to advance one of the goals of the Creative Edge Cultural Plan, which is focused on providing arts education to all Sacramento's children and youth. The consortium is a partnership of the City of Sacramento's Office of Arts & Culture, Sacramento County Office of Education and Friends of Sacramento Arts. As part of the consortium’s work plan, Friends of Sacramento Arts will launch and administer the Creative Schools Fund, developing strategies to secure additional funding sources and sponsors to support the consortium's short- and long-term goals, and communications and outreach regarding the consortium's work, which most immediately focuses on the artlook mapping project and its findings. As the program was funded through Measure U, all of the fiscal year 2022/23 program expenditures were included as Baseline Funding.

Arts & Education Outreach Administration – Baseline Funding $53,809 Administrative costs are the department’s costs for strategic planning, grant making, grants management, data collection and evaluation, technical assistance, organizational capacity-building, communications, community engagement, and service performance and impact evaluation. In fiscal year 2022/23, CCS administrative costs consisted of Arts & Education Outreach program costs and were funded by Measure U. These costs were included as Baseline Funding based on management’s assessment of program costs attributable to youth programming, less amounts prohibited by Measure L.

Sacramento Film + Media Internship – Baseline Funding $1,809 The Sacramento Film and Media program within the CCS Department offers a film internship program through Sacramento State College. The Film Internship Program aims to provide valuable learning experiences, including understanding the film permitting process, improving communication skills for permit requirements in Sacramento, completing a 5-course series on film production assisting, and successfully working as a production assistant on City-permitted projects. While the program was funded through Measure U, the film internship was identified as a partial youth program based on the age of participants. The amounts included as Baseline Funding were based on analysis of youth program participation at 25 percent of fiscal year 2022/23 program expenditures.

Mayor and City Council – Baseline Funding $50,825
The Mayor and City Council, consisting of the Mayor and eight Councilmembers, are the policy-making body for the City of Sacramento. The goal of the Council is to govern the City in a manner that is both responsive to the needs and concerns of City residents and financially sound. The following table summarizes the Fund Goals, Amounts Considered, and Baseline Funding amounts for the Mayor and City Council youth programs.

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Figure 17: Fund Goals, Amount Considered, and Baseline Funding by Mayor & City Council Program Mayor and City Council Fund Goals Amount
Considered Baseline Funding 1 2 3 4 5
Youth Engagement & Summer - District 3 • $ 44,208 $ 43,608 Youth Engagement & Summer - District 4 • $ 28 $ 28 Youth Engagement & Summer - District 6 • • $ 7,689 $ 7,189 Total $ 51,925 $ 50,825 Source: Sacramento City Auditor’s Office based on Baseline Funding analysis.

Youth Engagement & Summer – Baseline Funding $50,825
The Youth Summer & Engagement program consists of various contributions, sponsorships, and financial backing directed toward youth- serving organizations, and supports events within the community that benefit youth. While the program was entirely funded through the General Fund, the program was identified as a partial youth program based on the City Auditor’s assessment of fiscal year 2022/23 expenditures not attributable to youth.

Office of the City Clerk – Baseline Funding $11,130
The City Clerk serves as the Clerk of the Council and is responsible for the preparation of agendas, the recording and maintenance of all Council actions, and the preparation and filing of public notices. As the official records keeper for the City, the Clerk is responsible for the coordination and administration of all City records, documents, and public files. The following table summarizes the Fund Goals, Amounts Considered, and Baseline Funding amounts for the Office of the City Clerk’s youth program.

Figure 18: Fund Goals, Amount Considered, and Baseline Funding by City Clerk Program Office of the City Clerk Program Fund Goals Amount
Considered Baseline Funding 1 2 3 4 5
Sacramento Youth Commission Support • $ 11,130 $ 11,130 Source: Sacramento City Auditor’s Office based on Baseline Funding analysis.

Sacramento Youth Commission Support – Baseline Funding $11,130 The Sacramento Youth Commission is a legislative body codified within the City Charter, not a program, with 19 appointed seats that works towards filling their mission to protect, preserve, enhance and advance the quality of life for Sacramento youth by advising the City Council Office of the City Auditor
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and public on issues relating to youth policies, programs and opportunities. Appointed Commissioners are compensated with a $50 stipend for each meeting, twice per month. As the program was funded by Measure U, all of the fiscal year 2022/23 program expenditures, including staff time for commission meetings, were included as Baseline Funding.

Community Development Department (CDD) – Baseline Funding $5,839 The City of Sacramento’s Community Development Department (CDD) helps plan, build, and maintain a thriving City. The goal is to partner together with the community and customers to ensure a safe, growing, and lively Sacramento. The following table summarizes the Fund Goals, Amounts Considered, and Baseline Funding amounts for the Community Development Department youth program.

Figure 19: Fund Goals, Amount Considered, and Baseline Funding by CDD Program Community Development Department Program Fund Goals Amount Considered Baseline Funding 1 2 3 4 5
Graffiti Abatement Program • $ 411,699 $ 5,839 Source: Sacramento City Auditor’s Office based on Baseline Funding analysis.

Graffiti Abatement Program – Baseline Funding $5,839
Sacramento employs teenagers on weekends to combat the City's 3,000 annual graffiti cases. These young "weekend warriors" are equipped with paint and rollers to remove graffiti, playing a vital role in improving the community's appearance. While earning income, they learn to appreciate and contribute to their hometown. Graffiti abatement not only beautifies the City but also provides job opportunities, benefiting both youth and the community. As the program was funded through Measure U, all of the fiscal year 2022/23 program expenditures for the youth component of the program were included as Baseline Funding, less amounts prohibited by Measure L.

Information Technology Department (IT) – Baseline Funding $5,706 The IT Department manages a full range of information technology and related services for all Departments and the public 24 hours a day, seven days a week. The City’s IT systems, infrastructure, information, and functions range from relatively simple to extremely complex. There was only one program identified for the Information Technology (IT) Department. The following table summarizes the Fund Goals, Amounts Considered, and Baseline Funding amounts for the Information Technology Department youth program.

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Figure 20: Fund Goals, Amount Considered, and Baseline Funding by IT Program Information Technology Department Program Fund Goals Amount Considered Baseline Funding 1 2 3 4 5
Verizon PPP STEM Workshops • $ 5,706 $ 5,706 Source: Sacramento City Auditor’s Office based on Baseline Funding analysis.

Verizon PPP STEM Workshops – Baseline Funding $5,706
Verizon partners with the City of Sacramento to support youth programs and promote careers in Science, Technology, Engineering, and Math (STEM) through a Public-Private Partnership agreement. They collaborate on initiatives such as internships, STEM outreach programs, and developer engagement efforts. Specifically, Verizon will host yearly STEM workshops for students in priority neighborhoods, aiming to spark interest in STEM careers and wireless technology through hands-on experiences. As the program was funded through the City’s General Fund, all of the fiscal year 2022/23 program expenditures were included as Baseline Funding.

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Appendix A: Program Expenditures Excluded from the City Auditor’s Baseline Funding Calculation The following program expenditures were reviewed as part of our Baseline Funding analysis and determined to be ineligible for inclusion in the Baseline Funding amount. Some programs in the table did not have any eligible expenditures, and were not identified in our analysis of Baseline Funding calculation. The reasons for exclusion have been summarized below followed by a table with the department, program, excluded amounts and rationale for exclusion.

Types of Excluded Program Expenditures
Partial Youth Program
We determined that the program was a partial youth program. Measure L defines “Youth” as a person under 25 years of age as outlined in Section 120(a)(15). We relied on management to estimate the percentage of the program attributable to youth/non-youth. The amounts excluded are attributable to the program’s non-youth participation.

Ineligible Funding Source
We identified expenditure amounts from funds that were not eligible for Baseline Funding. Measure L defines Baseline Funding as the amount of General Fund revenue expended in fiscal year 2022/23 on Baseline Services as described in Section 120(a)(2). Additionally, Measure L defines General Fund as revenue received by the City that is unrestricted and that can be used for any lawful purpose per Section 120(a)(10).

Prohibited Capital Expenditures
We identified prohibited expenditures for capital projects. Measure L prohibits expenditures for the acquisition, lease or maintenance of any capital item or real property that is not for the primary and direct use by youth as outlined in Section 120(d)(2)(B). We excluded amounts for capital expenditures for non-primary youth programs and for programs that did not have direct costs (i.e., administrative support programs).

General Operational Support
We identified youth programs in fiscal year 2022/23 where the City provided funding for general operational support. Funding was provided through general operating agreements or grants that did not have specific provisions for youth services. Measure L specifies that Baseline Funding is General Fund revenue expended in the 2022/23 fiscal year on Baseline Services as detailed in Section 120(a)(2), and that Baseline Services are services provided to youth that are designed to meet the same objectives as the Fund Goals per Section 120(a)(3). As these expenditures were directed toward general operational support and not youth services, we were unable to qualify them as Baseline Funding for Baseline Services.

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List of Program Expenditures Excluded from the City Auditor’s Baseline Funding Calculation Department Program Amount Excluded Rationale for Exclusion YPCE Administration YPCE Administration $ 245,553 1) Partial Youth Program YPCE Community Enrichment Community Centers $ 4,464,669 1) Partial Youth Program 2) Prohibited Capital Expenditures
YPCE Community Enrichment Aquatics $ 1,543,592 1) Partial Youth Program 2) Ineligible Funding Source
YPCE Community Enrichment Access Leisure $ 325,828 1) Partial Youth Program 2) Prohibited Capital Expenditures
YPCE Community Enrichment Camp Sacramento $ 150,025 1) Partial Youth Program 2) Prohibited Capital Expenditures
YPCE Community Enrichment Community Recreation $ 70,856 1) Partial Youth Program 2) Prohibited Capital Expenditures
YPCE Youth Division Youth Employment Programs $ 567,000 1) Ineligible Funding Source YPCE Youth Division Youth Enrichment Programs $ 227,496 1) Partial Youth Program YPCE Youth Division ASES Middle School Program $ 23,346 1) Ineligible Funding Source YPCE Youth Division Workforce Innovation & Opportunities Act (WIOA) Program $ 2,347 1) Ineligible Funding Source YPCE Youth Division 4th "R" Program $ 422,624 1) Ineligible Funding Source YPCE Youth Division START Program $ (38,935) 6 1) Ineligible Funding Source YPCE Youth Division Expanded Learning Opportunity Program (ELOP) $ 210,498 1) Ineligible Funding Source YPCE Capital Projects Capital Projects $ 3,847,185 1) Partial Youth Program 2) Prohibited Capital Expenditures
Office of Youth Development BSCC Prop 64 Public Health & Safety Cohort 2 Grant Program $ 206,595 1) Ineligible Funding Source Office of Youth Development NLCI's Youth Excel Initiative $ 47,301 1) Ineligible Funding Source Office of Youth Development Youth Pop-up Events – Sac Town Youth Nights $ 56,000 1) Ineligible Funding Source Office of Youth Development Sac Youth Works $ 527,482 1) Ineligible Funding Source Office of Youth Development Youth-Serving Organizational Resiliency Fund $ 259,657 1) Ineligible Funding Source 2) General Operational Support

6 The Amount Excluded is less than the Baseline Funding amount because State grant revenues and a General Fund transfer exceeded total program expenditures for fiscal year 2022/23.

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Office of Youth Development Explore & Learn Program – Sac Public Library $ 80,000 1) Ineligible Funding Source Office of Youth Development Office of Youth Development Administration $ 18,644 1) Prohibited Capital Expenditures Sacramento Fire Department –
Diversity, Outreach and
Recruitment
Emergency Medical Services (EMS)
Internship $ 129,016 1) Partial Youth Program Sacramento Fire Department –
Diversity, Outreach and
Recruitment
Sacramento Fire Department Reserves $ 131,487 1) Partial Youth Program Sacramento Fire Department –
Diversity, Outreach and
Recruitment
SFD Diversity, Outreach, and Recruitment
Administration $ 497,473 1) Partial Youth Program 2) Prohibited Capital Expenditures
Sacramento Police Department -
Community Advancement Division Criminal Justice Magnet Academy $ 42,141 1) Partial Youth Program Sacramento Police Department -
Community Advancement Division Comm. Advancement Administration $ 380,975 1) Partial Youth Program Office of Violence Prevention Youth Peacemaker Fellowship Program $ 251,174 1) Ineligible Funding Source Office of Violence Prevention Lifeline Program $ 143,583 1) Ineligible Funding Source Office of Violence Prevention Evidence-Based Community Violence Intervention (EBCVI) Program $ 499,499 1) Ineligible Funding Source Office of Violence Prevention
Evidence-Based Community Violence
Interruption, Disruption, and Suppression
(EBCVIDS) Program
$ 814,746 1) Ineligible Funding Source Office of Violence Prevention Office of Violence Prevention Administration $ 130 1) Prohibited Capital Expenditures Office of Innovation and Economic
Development
Office of Innovation and Economic
Development Administration $ 113,094 1) Partial Youth Program Department of Community
Response
Homeless Housing, Assistance and
Prevention (HHAP) Grant Program 2 – Youth
Shelters
$ 402,309 1) Ineligible Funding Source Department of Community
Response
Homeless Housing, Assistance and
Prevention (HHAP) Grant Program 3 –
Funding & Youth Shelter
$ (1,220,455)7 1) Ineligible Funding Source Department of Community Homeless Housing, Assistance and $ 1) Ineligible Funding Source

7 The Amount Excluded is a credit amount because State grant revenues for Homeless Housing, Assistance and Prevention (HHAP) Grant Program 3 exceeded expenditures in fiscal year 2022/23.

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42 December 2023

Response Prevention (HHAP) Grant Program 2 (121,997)8
Department of Community
Response
Homeless Housing, Assistance and
Prevention (HHAP) Program - City Youth $ 109,113 1) Ineligible Funding Source Department of Community
Response Women and Family Shelter Project $ 1,170,335 1) Partial Youth Program 2) Ineligible Funding Source
Department of Community
Response DCR Administration $ 390,960 1) Partial Youth Program Convention & Cultural Services Sacramento Zoo $ 192,225 1) General Operational Support Convention & Cultural Services Fairytale Town $ 10,586 1) General Operational Support Convention & Cultural Services Museum of Science and Curiosity (MOSAC) $ 145,337 1) General Operational Support Convention & Cultural Services Sacramento Film + Media Internship $ 5,426 1) Partial Youth Program Convention & Cultural Services Cultural Arts Awards (CAA) Program $ 1,717,356 1) General Operational Support Convention & Cultural Services Arts & Education Outreach Administration $ 162,437 1) Partial Youth Program 2) Prohibited Capital Expenditures
Community Development
Department Graffiti Abatement Program $ 405,860 1) Partial Youth Program Mayor and City Council Youth Engagement & Summer – D3 $ 600 1) Partial Youth Program Mayor and City Council Youth Engagement & Summer – D6 $ 500 1) Partial Youth Program Sacramento Public Library
Authority Sacramento Public Library Youth Programs $ 7,494,854 1) General Operational Support Total $ 27,126,527

8 The Amount Excluded is a credit amount because State grant revenues for Homeless Housing, Assistance and Prevention (HHAP) Grant Program 2 exceeded expenditures in fiscal year 2022/23.

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43 December 2023

Appendix B: Baseline Funding Review - Programs without Fiscal Year 2022/23 Expenditures The table below details programs that we identified and examined for Baseline Funding; however, no expenditures for the fiscal year 2022/23 were found.

Department Program Explanation of Issue
Office of Youth Development Summer 2021 Limited CIP In our review of program accounting records, we did not identify program expenditures for fiscal year 2022/23.

Sacramento Police Department -
Community Advancement Division
S.H.O.C.K. (Self-Discipline, Honor,
Obedience, Character, and Knowledge)
Program
We were not able to identify fiscal year 2022/23 program expenditures due to a lack of program accounting records.

Sacramento Police Department -
Community Advancement Division Sacramento Police Activities League (SacPAL) We were not able to identify fiscal year 2022/23 program expenditures due to a lack of program accounting records.

Sacramento, California City Code

CITY OF SACRAMENTO CHARTER
Article IX. Fiscal Administration
§ 120 Sacramento Children’s Fund.
(a) Definitions. The following definitions apply in this section:
(1) “Administrative costs” means the City of Sacramento’s costs for strategic planning, grant making, grants management, data collection and evaluation, technical assistance, organizational capacity-building, communications, community engagement, and service performance and impact evaluation.
(2) “Baseline funding” means the amount of general fund revenue expended in the 2022-2023 fiscal year on baseline services, as calculated and annually adjusted pursuant to subsection (e). (3) “Baseline services” means services provided to youth that are designed to meet the same objectives as the fund goals (as defined herein), but excluding any amounts that would be considered prohibited expenditures under subsection (d)(2). (4) “Budget” means the city’s fiscal year budget adopted by the city council pursuant to section 111. (5) “Cannabis business operations tax” or “CBOT” means the tax imposed by Sacramento City Code section 3.08.205, as amended from time to time, or any successor tax on cannabis businesses. (6) “Commission” means the Sacramento Children’s Fund Planning and Oversight Commission. (7) “Estimated CBOT” means the amount of cannabis business operations tax revenue in the next fiscal year, as estimated by the city manager no later than January 15 immediately preceding the next fiscal year. (8) “Five-Year Strategic Investment Plan” means the plan developed by the Sacramento Children’s Fund Planning and Oversight Commission and approved by the city council, as provided in this section. (9) “Fund goals” means the following: supporting the mental health and emotional wellness of youth; preventing and reducing homelessness among youth, including youth transitioning out of foster care; preventing and reducing youth substance abuse; preventing and reducing youth violence; and supporting the healthy development of children ages 0 to 5 years old. (10) “General fund” means all revenue received by the city that is unrestricted and that can be used for any lawful purpose. (11) “Operational department” means an office or department of the city funded primarily from general fund revenue. (12) “Qualified organization” means a public entity (including the city through its offices and departments) or any organization exempt from taxation under United States Internal Revenue Code section 501(c)(3). (13) “Sacramento Youth Commission” means the commission established pursuant to Sacramento City Code chapter 2.126 or any successor commission.
(14) “Sacramento Children’s Fund” means the fund that receives the general fund revenue allocation required by subsection (c), and that is maintained and accounted for separately and apart from the remainder of the general fund. (15) “Youth” means persons under 25 years of age.
(16) “Youth services” means qualified-organization-provided services and programs that support and implement the Five-Year Strategic Investment Plan. Youth services may include, but are not limited to:
(A) Mental health counseling and wellness services; (B) Substance abuse prevention services;
(C) Street outreach, violence intervention, and case management; (D) Youth workforce development, including career pathways that advance the city’s climate-action goals; (E) Summer programs and after-school programs; and
(F) Early childhood education and family support services. (b) Sacramento Children’s Fund.
(1) There is hereby established a fund to be known as the Sacramento Children’s Fund, which shall be maintained and accounted for separately and apart from the remainder of the general fund. (2) The Sacramento Children’s Fund shall consist of:
(A) The annual allocation from the general fund required by subsection (c); (B) All interest earned on the Sacramento Children’s Fund; (C) All amounts in the Sacramento Children’s Fund not spent or encumbered at the end of a fiscal year, which amounts shall carry over to the next fiscal year as a supplement to the amount required to be allocated in that next fiscal year; and (D) Any other money specifically directed to the Sacramento Children’s Fund, from sources such as grants, gifts, and council- approved additional allocations.
(c) Annual funding required; calculation; adjustments (1) Each budget adopted after the effective date of this section must allocate an amount equal to at least 40% of the estimated CBOT, as adjusted according to subsection (c)(2), to the Sacramento Children’s Fund. (2) Starting in 2025, by each January 15 the city auditor shall publish an audited amount of CBOT for the prior fiscal year. If 40% of that audited amount is greater than the amount allocated to the Sacramento Children’s Fund in the prior fiscal year, the difference shall be added to the amount required to be allocated the next fiscal year. If 40% of the audited amount is less than the amount allocated to the Sacramento Children’s Fund in the prior fiscal year, the difference shall be deducted from the amount required to be allocated the next fiscal year.
(d) Expenditures.
(1) Money in the Sacramento Children’s Fund may only be used to engage qualified organizations to provide youth services in accordance with an adopted Five-Year Strategic Investment Plan, plus allowable administrative costs. (A) Notwithstanding the lack of a Five-Year Strategic Plan during the 2023-2024 fiscal year, money in the Sacramento Children’s Fund may be used during the 2023-2024 fiscal year for administrative costs. (2) Prohibited expenditures. Sacramento Children’s Fund money may not be spent for:
(A) Services that only incidentally benefit youth;
(B) Acquisition, lease, or maintenance of any capital item or real property that is not for primary and direct use by youth; or (C) Services for which a fixed or minimum level of expenditure is mandated by state or federal law, to the extent of that fixed or minimum level of expenditure.
(3) Recipient organizations.
(A) The city shall select qualified organizations to receive Sacramento Children’s Fund money based on an open, transparent, and competitive process, as may be established by the city. (B) All qualified organizations receiving money under this section are subject to, and shall cooperate in, performance and financial audits by the city and its representatives.
(C) Before receiving money from the Sacramento Children’s Fund, any non-city public agency must demonstrate a cash match for each dollar it receives from the fund.
(4) Administrative costs.
(A) For fiscal year 2023-2024, no more than 20% of the Sacramento Children’s Fund may be spent on administrative costs. (B) For fiscal year 2024-2025, no more than 15% of the Sacramento Children’s Fund may be spent on administrative costs. (C) Beginning with fiscal year 2025-2026, no more than 10% of the Sacramento Children’s Fund may be spent on administrative costs.
(e) Maintenance of effort.
(1) The Sacramento Children’s Fund does not supplant baseline funding. In addition to the annual allocation required by subsection (c), the budget must include the baseline funding amount for baseline services, subject to this subsection (e). (A) The city auditor shall calculate and publish the baseline funding amount no later than December 31, 2023. (B) Recognizing that the baseline funding amount will not be calculated before adoption of the budget for fiscal year 2023- 2024, that budget need not expressly comply with this subsection (e)(1). However, if the auditor’s verification pursuant to subsection (e)(1)(C) establishes the fiscal year 2023-2024 expenditures on baseline services fell below the baseline funding amount, the difference shall be added to the fiscal year 2025-2026 budget as a one-time addition to fund baseline services, as provided in subsection (e)(1)(C).
(C) Beginning in 2025, by January 15 of each year the city auditor shall verify that the baseline funding amount was expended in the previous fiscal year. If in any year the auditor determines expenditures for baseline services fell below the baseline funding amount, the difference between amount expended and the baseline funding amount shall be added to the succeeding fiscal year budget as a one-time addition to fund baseline services. (2) The baseline funding amount may be reduced in any year during which general fund revenue support for operational departments is reduced; provided, however, the percentage reduction in baseline funding cannot exceed the percentage reduction of general fund revenue support to operational departments. (3) Following any reduction pursuant to subsection (e)(2) above, in subsequent years during which there are increases in general fund revenue support to operational departments, the reduced baseline funding amount must receive the same percentage increase as the percentage increase of general fund revenue support to operational departments, until such time as the baseline funding amount returns to the amount described in subsection (e)(1). (f) Planning and Oversight Commission.
(1) There is hereby established a nine-member Sacramento Children’s Fund Planning and Oversight Commission. (2) The commission has the power and duty to:
(A) In consultation with the Sacramento Youth Commission, develop Five-Year Strategic Investment Plans and submit them to the city council for adoption;
(B) Conduct a review of each Five-Year Strategic Investment Plan before the end of the third year of that plan; (C) Review and accept annual Service Performance Reports, Three-Year Youth Impact Evaluation Reports, Five-Year Youth Impact Performance Reports, and fiscal and performance audit reports; and (D) Make recommendations to the city council as a result of its review of the plans and reports described in subsections (f)(2) (B), (C).
(3) Appointment; qualifications.
(A) Notwithstanding section 230 of this charter, each member of the city council (including the mayor) shall appoint one member to the commission. In making these appointments, the members of the city council shall endeavor to constitute a commission that reflects the demographic profile of the city’s youth. (B) Each commission member must have:
(i) Personal experience as a consumer (past or present) of youth services; or (ii) Demonstrated knowledge and professional experience in youth development theory, youth program implementation, or youth program evaluation.
(4) Except as otherwise provided in this section, the commission and commissioners shall be subject to the same rules and regulations as other city boards and commissions.
(5) The city manager shall assign sufficient staff to support the commission in the discharge of its duties, including the preparation of plans and reports.
(g) Plans and Reports.
(1) Five-Year Strategic Investment Plan.
(A) The commission shall develop and submit to the city council for final adoption Five-Year Strategic Investment Plans, which may be amended from time to time.
(B) The first Five-Year Strategic Investment Plan covers the period of July 1, 2024 through June 30, 2029; subsequent plans cover succeeding five-year periods.
(C) Contents. Each Five-Year Strategic Investment Plan must include the following:
(i) Problems and challenges to be addressed in each of the fund goals; (ii) Target populations to be served within each of the fund goals, using multiple data sources to identify those populations most impacted by poverty, trauma, and violence;
(iii) Service performance measures and youth outcome metrics to evaluate progress toward achieving the fund goals; (iv) Strategies to achieve outcomes for the target populations for each of the fund goals; (v) Alignment, leveraging, and coordination of other public and private resources, including resources of the County of Sacramento, local school districts, and philanthropy, to maximize program performance and impact beyond what Sacramento Children’s Fund monies can achieve alone.
(2) Annual Service Performance Reports. The city manager shall develop for the commission’s review an annual report evaluating all services funded by the Sacramento Children’s Fund, assessing those services’ performance and progress toward youth outcome metrics established in the Five-Year Strategic Investment Plan. (3) Youth Impact Evaluation Reports. After the third year of each Five-Year Strategic Investment Plan, as well as after the end of each Five- Year Strategic Investment Plan, the city manager shall develop for the commission’s review Youth Impact Evaluation Reports that assess progress in youth services performance and youth outcome metrics. (h) Implementation.
(1) The city council may adopt ordinances and resolutions to implement this section, to the extent those are consistent with this section and effectuate its purpose.
(2) If the Sacramento Youth Commission, including any successor, ceases to exist, the city council shall identify another city board, commission, or committee to perform the duties of the Sacramento Youth Commission under this section. (Added by Res. 2022- 0231, 7/21/22)
Contact:

City Clerk: 916-808-7200
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CITY OF SACRAMENTO

MEASURE L
Shall the measure amending the City of Sacramento Charter to allocate an amount of its General Fund revenue equivalent to 40 percent of the total revenue generated from the existing cannabis business operations tax towards a Children’s Fund for positive youth development and youth violence prevention programs such as mental health counseling, substance abuse treatment, early prevention and intervention, after-school activities, and services for homeless youth and foster children, be adopted?

IMPARTIAL ANALYSIS OF MEASURE L
Prepared by Sacramento City Attorney
The Sacramento City Council has placed Measure L on the ballot. The stated purpose and intent of the measure is “to establish the Sacramento Children’s Fund to support positive youth development and youth violence prevention programs” for children and youth less than 25 years old.

Operation of the measure
Money in the proposed Sacramento Children’s Fund may only be used to engage qualified organizations (non-profits or public agencies) to provide “youth services” in accordance with a commission-developed and council-adopted strategic plan. “Youth services” include mental health counseling and wellness services; substance abuse prevention services; street outreach, violence intervention, and case management; youth workforce development, including career pathways that advance the city’s climate-action goals; summer programs and after-school programs; and early childhood education and family support services. A percentage (starting at 20% and declining to 10%) can be spent on administrative costs.

In addition to the annual minimum General Fund allocation to the Sacramento Children’s Fund, the measure requires the annual council-adopted budget to include a “maintenance of effort” amount for youth services, which amount must be at least as much as the city expended on youth services in Fiscal Year 2022-2023.

The measure also creates a new nine-member Sacramento Children’s Fund Oversight Commission.

The commission, which must be supported by city staff, is responsible for developing and reviewing strategic investment plans, annual service performance reports, and periodic youth impact evaluation reports.

The measure’s effect on existing law
The Sacramento City Charter currently requires the city manager, before the beginning of each fiscal year, to prepare and present to the city council budget recommendations for that upcoming fiscal year. The city council, after public hearing, adopts the city’s budget by resolution. That budget may be amended by the city council at any time.

While there are portions of the city’s budget in special funds, which can only be used for particular purposes, the majority of the city’s budget is in what is known as the “General Fund.” The city council can, when adopting and amending the budget, allocate money in the General Fund to any lawful government purpose.

Measure L adds to the charter a section that imposes specific budgeting requirements upon the city council. First, it requires a portion of the General Fund to be allocated to a new Sacramento Children’s Fund. Second, it requires the budget to use a certain amount of the General Fund to maintain previously-provided levels of youth services.
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A “yes” vote is in favor of amending the Sacramento City Charter. A “no” vote is against the charter amendment. A majority of “yes” votes is required to pass Measure L. s/Susana Alcala Wood
City Attorney
***YOU CAN FIND THE MEASURE ARGUMENTS FOLLOWING THE FULL TEXT OF THIS MEASURE***
Sacramento Children and Youth Health and Safety Act
(Charter Amendment)
Section 1. Title, Findings, and Purpose.

A. Title.

This amendment of the charter of the City of Sacramento is titled and may be cited as the “Sacramento Children and Youth Health and Safety Act” (the “Act”).

B. Findings.

1. The City of Sacramento values our youth. The city and its citizens benefit when youth live safe, healthy, and productive lives.

2. To help our youth live safe, health, and productive lives, the city should devote sufficient funding to: support the mental health and emotional wellness of children and youth; prevent and reduce homelessness among children and youth, including youth transitioning out of foster care; prevent and reduce youth substance abuse; prevent and reduce youth violence; and support the healthy development of children ages 0 to 5 years old.

3. As the legal cannabis industry continues to expand in Sacramento and in California, the city should invest funds to prevent youth substance abuse and to provide youth with healthy alternatives to drugs and alcohol. By preventing substance abuse, the city will be preventing youth homelessness, which is often caused by substance abuse.

C. Purpose.

The chief purpose and intent of this Act is to establish the Sacramento Children’s Fund to support positive youth development and youth violence prevention programs – such as services for homeless youth and foster children; mental health counseling; substance-abuse treatment, prevention, and early intervention; and after-school activities – for children and youth less than 25 years old.

Section 2. Section 120 is hereby added to article IX of the Sacramento City Charter, to read as follows:
§ 120 Sacramento Children’s Fund.
(a) Definitions. The following definitions apply in this section:
(1) “Administrative costs” means the City of Sacramento’s costs for strategic planning, grant making, grants management, data collection and evaluation, technical assistance, organizational capacity-building, communications, community engagement, and service performance and impact evaluation. (2) “Baseline funding” means the amount of general fund revenue spent in the 2022-2023 fiscal year on baseline services, as calculated and annually adjusted pursuant to subsection (e).
(3) “Baseline services” means services provided to youth that are designed to meet the same objectives as the fund goals (as defined herein), but excluding any amounts that would be considered prohibited expenditures under subsection (d)(2).
(4) “Budget” means the city’s fiscal year budget adopted by the city council pursuant to section 111.
(5) “Cannabis business operations tax” or “CBOT” means the tax imposed by Sacramento City Code section 3.08.205, as amended from time to time, or any successor tax on cannabis businesses.
(6) “Commission” means the Sacramento Children’s Fund Planning and Oversight Commission.
(7) “Estimated CBOT” means the amount of cannabis business operations tax revenue in the next fiscal year, as estimated by the city manager no later than January 15 immediately preceding the next fiscal year. (8) “Five-Year Strategic Investment Plan” means the plan developed by the Sacramento Children’s Fund Planning and Oversight Commission and approved by the city council, as provided in this section. (9) “Fund goals” means the following: supporting the mental health and emotional wellness of youth; preventing and reducing homelessness among youth, including youth transitioning out of foster care; preventing and reducing youth substance abuse; preventing and reducing youth violence; and supporting the healthy development of children ages 0 to 5 years old. (10) “General fund” means all revenue received by the city that is unrestricted and that can be used for any lawful purpose.
(11) “Operational department” means an office or department of the city funded primarily from general fund revenue.
(12) “Qualified organization” means a public entity (including the city through its offices and departments) or any organization exempt from taxation under United States Internal Revenue Code section 501(c)(3).
(13) “Sacramento Youth Commission” means the commission established pursuant to Sacramento City Code chapter 2.126 or any successor commission.
(14) “Sacramento Children’s Fund” means the fund that receives the general fund revenue allocation required by subsection (c), and that is maintained and accounted for separately and apart from the remainder of the general fund.
(15) “Youth” means persons under 25 years of age.
(16) “Youth services” means qualified-organization-provided services and programs that support and implement the Five-Year Strategic Investment Plan. Youth services may include, but are not limited to:
(A) Mental health counseling and wellness services;
(B) Substance abuse prevention services;
(C) Street outreach, violence intervention, and case management; (D) Youth workforce development, including career pathways that advance the city’s climate-action goals;
(E) Summer programs and after-school programs; and
(F) early childhood education and family support services. (b) Sacramento Children’s Fund.
(1) There is hereby established a fund to be known as the Sacramento Children’s Fund, which shall be maintained and accounted for separately and apart from the remainder of the general fund.
(2) The Sacramento Children’s Fund shall consist of:
(A) The annual allocation from the general fund required by subsection (c);
(B) All interest earned on the Sacramento Children’s Fund; (C) All amounts in the Sacramento Children’s Fund not spent or encumbered at the end of a fiscal year, which amounts shall carry over to the next fiscal year as a supplement to the amount required to be allocated in that next fiscal year; and
(D) Any other money specifically directed to the Sacramento Children’s Fund, from sources such as grants, gifts, and council-approved additional allocations.
(c) Annual funding required; calculation; adjustments.
(1) Each budget adopted after the effective date of this section must allocate an amount equal to at least 40% of the estimated CBOT, as adjusted according to subsection (c)(2), to the Sacramento Children’s Fund. (2) Starting in 2025, by each January 15 the city auditor shall publish an audited amount of CBOT for the prior fiscal year. If 40% of that audited amount is greater than the amount allocated to the Sacramento Children’s Fund in the prior fiscal year, the difference shall be added to the amount required to be allocated the next fiscal year. If 40% of the audited amount is less than the amount allocated to the Sacramento Children’s Fund in the prior fiscal year, the difference shall be deducted from the amount required to be allocated the next fiscal year.
(d) Expenditures.
(1) Money in the Sacramento Children’s Fund may only be used to engage qualified organizations to provide youth services in accordance with an adopted Five-Year Strategic Investment Plan, plus allowable administrative costs.
(A) Notwithstanding the lack of a Five-Year Strategic Plan during the 2023-2024 fiscal year, money in the Sacramento Children’s Fund may be used during the 2023-2024 fiscal year for administrative costs. (2) Prohibited expenditures. Sacramento Children’s Fund money may not be spent for:
(A) Services that only incidentally benefit youth;
(B) Acquisition, lease, or maintenance of any capital item or real property that is not for primary and direct use by youth; or
(C) Services for which a fixed or minimum level of expenditure is mandated by state or federal law, to the extent of that fixed or minimum level of expenditure.
(3) Recipient organizations.
(A) The city shall select qualified organizations to receive Sacramento Children’s Fund money based on an open, transparent, and competitive process, as may be established by the city. (B) All qualified organizations receiving money under this section are subject to, and shall cooperate in, performance and financial audits by the city and its representatives.
(C) Before receiving money from the Sacramento Children’s Fund, any non-city public agency must demonstrate a cash match for each dollar it receives from the fund.
(4) Administrative costs.
(A) For fiscal year 2023-2024, no more than 20% of the Sacramento Children’s Fund may be spent on administrative costs.
(B) For fiscal year 2024-2025, no more than 15% of the Sacramento Children’s Fund may be spent on administrative costs.
(C) Beginning with fiscal year 2025-2026, no more than 10% of the Sacramento Children’s Fund may be spent on administrative costs. (e) Maintenance of effort.
(1) The Sacramento Children’s Fund does not supplant baseline funding. In addition to the annual allocation required by subsection (c), the budget must include the baseline funding amount, subject to this subsection (e). (A) The city auditor shall calculate and publish the baseline funding amount no later than December 31, 2023.
(B) Recognizing that the baseline funding amount will not be calculated before adoption of the budget for fiscal year 2023-2024, that budget need not expressly comply with this subsection (e)(1). However, if the auditor’s verification pursuant to subsection (e)(1)(C) establishes the fiscal year 2023-2024 expenditures on baseline services fell below the baseline funding amount, the difference shall be added to the fiscal year 2025-2026 budget as a one-time addition to fund baseline services, as provided in subsection (e)(1)(C).
(C) Beginning in 2025, by January 15 of each year the city auditor shall verify that the baseline funding amount was expended in the previous fiscal year. If in any year the auditor determines expenditures for baseline services fell below the baseline funding amount, the difference between amount expended and the baseline funding amount shall be added to the succeeding fiscal year budget as a one- time addition to fund baseline services.
(2) The baseline funding amount may be reduced in any year during which general fund revenue support for operational departments is reduced; provided, however, the percentage reduction in baseline funding cannot exceed the percentage reduction of general fund revenue support to operational departments.
(3) Following any reduction pursuant to subsection (e)(2) above, in subsequent years during which there are increases in general fund revenue support to operational departments, the reduced baseline funding amount must receive the same percentage increase as the percentage increase of general fund revenue support to operational departments, until such time as the baseline funding amount returns to the amount described in subsection (e)(1).
(f) Planning and Oversight Commission.
(1) There is hereby established a nine-member Sacramento Children’s Fund Planning and Oversight Commission.
(2) The commission has the power and duty to:
(A) In consultation with the Sacramento Youth Commission, develop Five- Year Strategic Investment Plans and submit them to the city council for adoption;
(B) Conduct a review of each Five-Year Strategic Investment Plan before the end of the third year of that plan;
(C) Review and accept annual Service Performance Reports, Three- Year Youth Impact Evaluation Reports, Five-Year Youth Impact Performance Reports, and fiscal and performance audit reports; and (D) Make recommendations to the city council as a result of its review of the plans and reports described in subsections (f)(2)(B), (C). (3) Appointment; qualifications.
(A) Notwithstanding section 230 of this charter, each member of the city council (including the mayor) shall appoint one member to the commission. In making these appointments, the members of the city council shall endeavor to constitute a commission that reflects the demographic profile of the city’s youth.
(B) Each commission member must have:
(i) Personal experience as a consumer (past or present) of youth services; or
(ii) Demonstrated knowledge and professional experience in youth development theory, youth program implementation, or youth program evaluation.
(4) Except as otherwise provided in this section, the commission and commissioners shall be subject to the same rules and regulations as other city boards and commissions.
(5) The city manager shall assign sufficient staff to support the commission in the discharge of its duties, including the preparation of plans and reports. (g) Plans and Reports.
(1) Five-Year Strategic Investment Plan.
(A) The commission shall develop and submit to the city council for final adoption Five-Year Strategic Investment Plans, which may be amended from time to time.
(B) The first Five-Year Strategic Investment Plan covers the period of July 1, 2024 through June 30, 2029; subsequent plans cover succeeding five-year periods.
(C) Contents. Each Five-Year Strategic Investment Plan must include the following:
(i) Problems and challenges to be addressed in each of the fund goals;
(ii) Target populations to be served within each of the fund goals, using multiple data sources to identify those populations most impacted by poverty, trauma, and violence;
(iii) Service performance measures and youth outcome metrics to evaluate progress toward achieving the fund goals;
(iv) Strategies to achieve outcomes for the target populations for each of the fund goals;
(v) Alignment, leveraging, and coordination of other public and private resources, including resources of the County of Sacramento, local school districts, and philanthropy, to maximize program performance and impact beyond what
Sacramento Children’s Fund monies can achieve alone.
(2) Annual Service Performance Reports. The city manager shall develop for the commission’s review an annual report evaluating all services funded by the Sacramento Children’s Fund, assessing those services’ performance and progress toward youth outcome metrics established in the Five-Year Strategic Investment Plan.
(3) Youth Impact Evaluation Reports. After the third year of each Five- Year Strategic Investment Plan, as well as after the end of each Five- Year Strategic Investment Plan, the city manager shall develop for the commission’s review Youth Impact Evaluation Reports that assess progress in youth services performance and youth outcome metrics. (h) Implementation.
(1) The city council may adopt ordinances and resolutions to implement this section, to the extent those are consistent with this section and effectuate its purpose.
(2) If the Sacramento Youth Commission, including any successor, ceases to exist, the city council shall identify another city board, commission, or committee to perform the duties of the Sacramento Youth Commission under this section.

Section 3. Conflicting Measures.

This measure is intended to be comprehensive. If this measure and another measure relating to dedicated youth services funding appear on the same ballot, the provisions of the other measure and this measure are to be deemed in conflict. If this measure receives a greater number of votes than the conflicting measure, this measure prevails in its entirety and the other measure is null and void.

Section 4. Severability.

The provisions of this Act, including any portion, section, subsection, paragraph, subparagraph, sentence, clause, or word, are severable. If any provision of this Act or its application is held to be invalid, that invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application.

ARGUMENT IN FAVOR OF MEASURE L
Put Sacramento’s kids first—vote YES on L! YES on L expands programs supporting our most vulnerable kids—the homeless, foster children, and low-income students—without increasing taxes.

Children make up more than 30% of Sacramento’s population but are less than 5% of the City’s general fund budget. Sacramento has countless homeless children and teenagers living in cars or on the streets, including young adults and foster youth.

No child should have to grow up this way.

Measure L funds services to help these children and families and will help prevent young people from becoming chronically homeless, keeping children healthy and safe.

Research shows that before and after-school programs reduce crime and truancy by offering constructive alternatives to gangs, drugs, and violence. Measure L keeps kids off the streets and out of trouble by providing children with safe and supervised places.

Challenges facing our kids are growing, but the resources to help them aren’t enough.

YES on L funds programs that help foster youth transition to independence.

YES on L supports mental health counseling for children/youth.

YES on L expands job training /continuing education programs for 18–24-year-olds.

YES on L keeps children safe by funding early substance abuse prevention and intervention. programs to reduce youth crime, drug use and gang violence.

YES on L is accountable, including an Oversight Committee and public, annual audits—ensuring funds are spent as promised.

YES on L does not raise taxes. It simply allocates a portion of the City’s existing budget to support services for homeless kids, foster children and youth who need help—increasing government accountability by requiring a greater, guaranteed investment in Sacramento’s most vulnerable population.

Join the Sac Kids First Coalition, youth safety advocates, and community leaders saying YES on L! For more information, visit: www.yesonsackids.com.
s/Mai Vang
Councilmember, City of Sacramento
s/Dr Lena van der List
Board Member, American Academy of Pediatrics California Chapter 1 s/Dr. Debi Lawson-Perez
Elementary School Teacher, Sacramento City Unified School District s/Trevor Jamison
President, Sacramento Area Firefighters Local 552
s/Ana Taukolo
Director of Youth Programs, Sac Youth Alliance

REBUTTAL TO ARGUMENT IN FAVOR OF MEASURE L
Look around our city. Are our streets clean, do we feel safe walking downtown, do our sidewalks allow children safe passage to school?
Are our parks well maintained, our libraries open adequate hours to support the needs of students, our street conditions acceptable? Do you worry how climate change will affect your family’s future? The fact is that our city faces many economic challenges. Let’s address these challenges and be realistic about funding and our priorities. The City does not have a surplus in the bank. Our debt capacity is exhausted. We can’t borrow any more money at this time. We face large budget deficits for the next five years.

We also want more services for children. With just 5 votes, the council can do this. We must not restrict general fund revenue for this purpose, or any purpose. Doing so limits the council’s ability to respond to emergencies or opportunities, like free transit for students, matching funds for grants to repair and enhance parks and infrastructure, and improve our libraries.

Fact is, Measure L is ballot box budgeting. It is as if those who voted to place this on the ballot are trying to outrun accountability relative to our current fiscal realities.

Let’s focus on core city services for everybody, including kids. We already spend millions on youth and will continue to do so. Measure L limits our ability to address the urgent problems at hand. When we invest in core services, our kids benefit.

Vote No on L.
s/Rivkah Sass
former Director, Sacramento Libraries
s/Jimmie Yee
former Mayor, City of Sacramento

ARGUMENT AGAINST MEASURE L

It’s déjà vu all over again. This measure has failed twice as Measure Y and Measure G. It failed for good reason- ballot box budgeting is fiscally irresponsible, and this measure is an attempt to fund nonprofit organizations with tax dollars collected to provide essential city services.

Currently, 7.5% (Over $23 million) of city funds are spent on youth services and nonprofits that support after-school programming, workforce development, youth employment, gang prevention and gun violence reduction programs, youth recreation, public safety academies and more.

This measure would amend our City Charter to spend another ten million annually on additional youth spending and it would be untouchable, limiting our ability to fund critical programs and our options to close anticipated budget deficits. Further, the lock box could lower our bond rating, decreasing our ability to borrow for essential projects.

Spending on youth is important and we already do a lot of it, but our recent community survey showed clearly that the most pressing concern for constituents is to get our city cleaned up, and for it to feel safe again. Homelessness, climate change, and clean mobility are also critical priorities, as are basic city services like repairing our parks and infrastructure. If this measure passes, there will be cuts or no further enhancements to these priorities.

On any given Tuesday the Council can vote to spend on youth projects when funds are available. This measure locks up money for a youth fund, making it the only issue protected by the City Charter. That is poor fiscal stewardship of tax dollars and doesn’t address urgent constituent concerns.

Uncertain economic times with high inflation and falling incomes are the worst possible conditions to pass ballot box budgeting. In fact, there is never a good time for it.

Please vote NO on L
s/Jeff Harris
Sacramento Councilmember - District Three
s/Heather Fargo
Former Mayor of Sacramento

REBUTTAL TO ARGUMENT AGAINST MEASURE L
Don’t be misled by political scare tactics. Funding measures like Yes on L are commonly adopted by voters and used successfully in Sacramento—why not for kids? “As a government reform/transparency activist, I’m voting YES on L. YES on L increases government accountability by requiring a percentage of Cannabis Tax revenue to be spent on children/youth services. Like taxes on Tobacco or Big Soda, doing so mitigates cannabis impacts by funding youth substance abuse programs. Independent Citizens Oversight, performance and financial audits ensure Measure L funds are spent properly and effectively, without raising taxes.” – Ruth Holton-Hodson, former Director, California Common Cause.

YES on L supports results-oriented programs for our most vulnerable: youth and students experiencing homelessness, foster children, and low-income students. Children under five years old, and homeless families are a priority for funding.

Any suggestion services addressing youth mental health, substance abuse, and gang violence are well-funded, is simply absurd.

Many of us grew up in tough neighborhoods and continue to experience homelessness and hunger.

There are many bad influences and street violence. Without your help, more youth will easily fall victim to these realities. To change this, vote YES on L. “As a long-time leader on the environment, clean energy, and youth programs, I ask you to vote Yes on L.” —Rosanna Herber, SMUD Board.

Join us and firefighters, Parks Commissioner Jeanine Gaines, and Sac Kids First in supporting YES on L, a responsible proposal to invest in our kids.
s/Hailey Washington
Member, Sac Kids First Youth Action Committee
s/Amy Yang
Youth Peer Counselor, EBAYC Sacramento
s/Malaika Nazir
Former Commissioner, Sacramento City Youth Commission
s/Brinn Langdale
LMFT, Youth Mental Health Therapist
s/Darrell Steinberg
Mayor, City of Sacramento
Sacramento Children’s Fund FAQs

1. When will the Request for Proposals (RFP) come out?
The City hopes to release the RFP(s) in October 2024, but the timeline is dependent on circumstances such as when the Strategic Investment Plan (SIP) is approved by the Sacramento Children’s Fund Planning and Oversight Commission (SCF Commission) and City Council. Our goal is to move as efficiently as possible from the planning stage to the implementation stage.

2. Will the SCF Planning and Oversight Commission have an opportunity to review and provide feedback on the RFP before it is published? Yes. While the specific feedback mechanism will depend on the timeline of SCF Commission meetings and the RFP process, we will likely request high level feedback from the commission on whether the RFP is consistent with the recommendations made in the SIP.

3. How will people be able to read and respond to the RFP? As soon as the City of Sacramento releases the RFP, it will be viewable under the “Grants Currently Accepting Applications” heading at Grant Opportunity List (cityofsacramento.gov). Applications to the RFP will also be submitted through this website.

4. Who will be eligible to apply?
Typical eligibility requirements for funding opportunities targeting child- and youth- focused services offered by the City include:
o Be either a public agency or a nonprofit organization with 501(c)(3) tax exempt status.
▪ Libraries, schools, institutions of higher education, and city- or county departments are all examples of public agencies.
o Be registered and in good standing with the California Secretary of State and the California Attorney General Registry of Charitable Trusts. o Have at least one year of experience providing direct services to children or youth under the age of 25, within the last 5 years.
▪ Direct services occur when the applicant’s staff have direct contact with children or youth at the point of service.
o Have criminal background checks on file for all employees, volunteers and subcontractors who will have supervisory or disciplinary authority over minors or who will have direct contact with minors who are provided services with award if funded.
o If a previous or current City grantee, must be in good standing with the City.

This means the applicant has not any past performance or compliance issues on City agreements within a specified amount of time (usually five years). o Be able to provide proof of applicable liability insurance, sexual abuse and molestation insurance if funded.

Additional eligibility requirements will be used to better target community partners likely to achieve specific goals and outcomes identified in the SIP. Examples of such eligibility requirements include:
o Provide services that align with one or more priorities as outlined in the SIP. o Have an organizational budget below or above an identified threshold or within a specific range in the current or most recent budgetary year. o Have the capacity and demonstrated ability to successfully engage a specific target population within the broader definition of children and youth. o Maintain a certain maximum youth-to-adult ratio in their relevant programs.

5. What is the maximum amount an organization will be able to apply for? Measure L does not provide specific guidance on a maximum individual grant award amount, or on how much of available funds must go to any one funding opportunity or initiative. The SIP includes a recommendation that annual grant amounts be restricted to a minimum of $25,000 and a maximum of $500,000 a year. Please note that City Council approval is required on any agreement totaling $250,000.

6. Is there any technical assistance support provided to CBOs (or other applicants) who may not have the organizational experience or infrastructure to write proposals or track/measure performance if funds are awarded? The City typically provides an information session during the application period for any funding opportunity, where candidates can get their questions answered. Once awards are announced, The City then offers an orientation to awardees, which includes an introduction to tracking and reporting performance. We can also develop templates or other tools to assist awardees. The City works with current and past funded CBOs in all stages of the nonprofit life cycle, with a variety of capacities and levels of experience, and works to provide individualized technical assistance to help all awardees succeed in their projects. The City plans to provide this support and opportunity with the implementation of SCF. We have hired two Administrative Analysts to assist with the implementation of the Sacramento Children’s Fund. One of their duties will be Technical Assistance for funded agencies.

7. Will successful candidates be required to match funds received? Per the measure (subsection (d)(3)(C)), a dollar for dollar cash match is required for all public agencies that are not part of the City. There is no match requirement for City agencies or nonprofit Community-Based Organizations (CBOs).

8. Are there restrictions on allowable budget items (such as cash stipends)? Awardees will be able to offer youth stipends, as they are not prohibited by City procurement protocols. Section 2 (d)(2) of the measure prohibits using funds on the following expenditures:
o Services that only incidentally benefit youth
o Acquisition, lease or maintenance of any capital item (vehicles, equipment, etc.) or real property that is not for primary and direct use by youth o Services for which a fixed or minimum level of expenditure is mandated by state or federal law, to the extent of that fixed or minimum level of expenditure.

9. Typically, how long will successful candidates have to achieve the goals and outcomes outlined in their contract? Will there be a process to renew an award without having to submit a new application?
The SIP recommends multi-year grants for the Fund, which would allow successful candidates funding over multiple consecutive years without the need to reapply. The City is currently planning to use the below model:
o Multiple RFP cycles every five years, with a potential 2 or 3 year grant cycle contingent upon performance and fund availability.

10. What is required of awardees in terms of performance measurement and metrics? Are there regular reports and specific metrics that must be submitted by awardees, and on what schedule and through what type of mechanism/platform?
The City is in the process of determining what performance indicators awardees will need to report. City staff plan to align with Office of Youth Development (OYD) reporting metrics, which typically require quarterly financial and programmatic reporting to the City. These reports are usually submitted through an online form.

For the annual reports required in Measure L, we are considering including a high- level State of the City, a data dashboard for the entire Measure L, and a program- by-program report.

11. Does the City conduct site visits to ensure funds are being spent in accordance with their approved budget and proposal?
Yes, it is standard practice for City staff to visit funded programs for observation.

Typically, staff conduct one site visit per year a program is funded and additional as needed.

12. Besides a conventional RFP process, what other mechanisms might the City use to identify competitive requests for funding?
The City typically prefers to use a Request for Proposals (RFP) or Request for Applications (RFA), which will allow potential grantees to apply for funding for a program or infrastructure investment to address the priorities identified in the SIP.