City of Sacramento
Budget and Audit Committee Report
915 I Street Sacramento, CA 95814
www.cityofsacramento.org
File ID: 2025-00405 2/25/2025 Consent Item 2.
Fiscal Year 2023/24 Measure U Sales Tax Performance Audit File ID: 2025-00405
Location: Citywide
Recommendation: Pass a Motion: 1) accepting the (FY) 2023/24 Measure U Sales Tax Performance Audit; and 2) forwarding it to City Council for approval.
Contact: Osvaldo Lopez, Accounting Manager, (916) 808-4740, [email protected]; Peter Coletto, Finance Director, (916) 808-5416, [email protected]; Department of Finance
Presenter: None
Attachments:
1-Description/Analysis
2-2023/24 Measure U Performance Audit
Description/Analysis
Issue Detail: The Measure U Sales Tax Performance Audit has been conducted to confirm that the City used Measure U sales tax proceeds in conformance with the provisions listed in the Measure U ballot language (Sacramento City Code chapter 3.27.). As required by the ballot measure, the City engaged its independent public accounting firm, Macias Gini & O’Connell, LLP (MGO), to conduct a performance audit for FY2023/24. MGO conducted the audit and has rendered its opinion that the City expended Measure U funds in accordance with the Measure U ballot measure. The audit did not have any adverse findings for the City to address.
Policy Considerations: The proceeds from Measure U are subject to an independent annual audit, and the auditor's report must be presented to the city council and made available for public review (Sacramento City Code chapter 3.27.140). In addition, this report is consistent with the City’s fiscal transparency and accountability principles.
Economic Impacts: None.
File ID: 2025-00405 2/25/2025 Consent Item 2.
Environmental Considerations:
California Environmental Quality Act (CEQA): This action is not a project subject to CEQA because it involves only organizational or administrative activities that will not result in direct or indirect physical changes in the environment (CEQA Guidelines §15378(b)(5)).
Sustainability: Not applicable.
Commission/Committee Action: None.
Rationale for Recommendation: It is in the best interest of the City Council to receive and file the Measure U Sales Tax Performance Audit for the following reason:
· The public accounting firm of Macias Gini & O’Connell, LLP, has conducted the performance audit and has rendered its unmodified opinion that the City expended Measure U funds in accordance with the Measure U ballot measure.
Financial Considerations: There are no financial considerations associated with this report.
Local Business Enterprise (LBE): No goods or services are being purchased under this report.
CITY OF SACRAMENTO, CALIFORNIAMeasure U Sales TaxPerformance Audit For the Period of July 1, 2023 to June 30, 2024 CITY OF SACRAMENTO, CALIFORNIAMeasure U Sales Tax Performance AuditFor the Period of July 1, 2023 to June 30, 2024Table of Contents Page Independent Auditor’s Report on Performance ............................................................................................ 1 Objectives of the Audit ................................................................................................................................. 2 Background Information ............................................................................................................................... 2 Scope of the Audit ........................................................................................................................................ 2 Procedures Performed ................................................................................................................................... 2 Results of Procedures Performed .................................................................................................................. 3 Conclusion .................................................................................................................................................... 3 Management Comments and Recommendations .......................................................................................... 4 Table 1 – Schedule of Measure U Sales Tax Fund Revenues, Expenditures, and Transfers ........................ 5 1 Independent Auditor’s Report on PerformanceTo the Mayor, Members of the City Council,and the Measure U Community Advisory CommitteeCity of Sacramento, CaliforniaWe were engaged to conduct a performance audit of the City of Sacramento, California (City), Measure U Sales Tax funds for the period of July 1, 2023, to June 30, 2024.We conducted this performance audit in accordance with the standards applicable to performance audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives. Our audit was limited to the objectives listed within the report, which includes determining the City’scompliance with the performance requirements referred to in the Measure U Ballot Measure approved by voters of the City of Sacramento on the November 6, 2018, ballot. Management is responsible for the City’scompliance with those requirements.In planning and performing our performance audit, we obtained an understanding of the City’s internal control in order to determine the extent of our tests of compliance, and not for the purpose of providing an opinion on the effectiveness of the City’s internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control over compliance. The results of our tests indicated that the City expended Measure U funds for allowable activities as approved by the voters in accordance with the Measure U Ballot Measure for the period of July 1, 2023, to June 30, 2024.Sacramento, California December 20, 2024
CITY OF SACRAMENTO, CALIFORNIAMeasure U Sales Tax Performance AuditFor the Period of July 1, 2023 to June 30, 2024 2 OBJECTIVES OF THE AUDITThe objectives of our performance audit were to document that sales tax revenues related to Measure U were deposited in the Measure U Fund and accompanied by supporting documentation from the California Department of Tax and Fee Administration; to review a list of activities and determine if they are consistent with the Measure U ballot language; to compare expenditures by category to approved budgets to determine if expenditures were in excess of appropriations; and to select a sample of expenditures and review supporting documentation and determine if funds were expended on specific Measure U activities approved in the City Council’s budget. The objectives of our performance audit were not to determine if the City used Measure U revenues in an efficient or effective manner.BACKGROUND INFORMATIONOn November 6, 2012, voters of the City of Sacramento, California approved Measure U to enact a one-half cent sales tax for six years “To restore and protect essential public safety services, including 9-1-1response, police officers, gang/youth violence prevention, fire protection/emergency medical response, and other essential services including park maintenance, youth/senior services, and libraries…with independent financial audits and citizen oversight”. The original sales tax expired on March 31, 2019, and a new ballot measure raising the tax to a full cent, indefinitely, was voted on November 6, 2018. The new Measure U was approved as a general tax and can be used for any general government purpose.A five-member Measure U Citizen’s Oversight Committee was established during the year ended June 30, 2013. The purpose of the Committee was to review the City’s annual independent auditor’s report and prepare a report to City Council documenting the revenues generated by Measure U, the services and programs funded, and the results of their oversight. A new 15-member Measure U Community Advisory Committee was created in March 2019 and is responsible for providing recommendations to the City Council on how to allocate Measure U resources. SCOPE OF THE AUDITThe scope of our performance audit covered the period of July 1, 2023, to June 30, 2024. The population of expenditures that was subject to testing included all account and project codes associated with Measure U. The propriety of expenditures funded through other local funding sources, other than Measure U, were not included in the scope of the audit. Expenditures incurred subsequent to June 30, 2024, were not reviewed or included within the scope of our procedures or in this report.PROCEDURES PERFORMEDWe obtained the Measure U Fund general ledger and project expenditure summary reports and detail prepared by the City for the period of July 1, 2023, to June 30, 2024. For the period, we selected ajudgmental sample of 48 expenditures and obtained the actual invoices and other supporting documentation to ensure consistency with the Measure U ballot language and compliance with the City Council’s Measure U budget, and performed the following procedures:1)We compared the list of activities performed to verify that the list of activities is consistent with the Measure U ballot language.2)We verified that the Measure U revenues were deposited into the Measure U Fund.3)We agreed the amounts in a judgmental sample of 5 Measure U revenue deposits to supporting documentation from the California Department of Tax and Fee Administration.
CITY OF SACRAMENTO, CALIFORNIAMeasure U Sales Tax Performance Audit (Continued)For the Period of July 1, 2023 to June 30, 2024 3 PROCEDURES PERFORMED (Continued)4)We judgmentally selected a sample of 48 expenditures incurred during the period and reviewed supporting documentation to ensure the funds were expended on the specific Measure U activities approved in the City Council’s budget.5)We compared expenditures by category to the approved budget to determine if there were any expenditures in excess of appropriation.RESULTS OF PROCEDURES PERFORMEDThe City utilized Measure U funds for 156 of the 289 budgeted projects. The City recognized Measure U revenues of $134.293 million, investment gains of $4.127 million (due to adjustments of investments in the City Treasurer’s cash and investment pool to fair value at year-end), and incurred expenditures on a budgetary basis of $160.747 million and $143.980 million in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP) during the period of July 1, 2023, toJune 30, 2024, for the Measure U projects as shown in Table 1 (table shown in thousands).NOTE TO TABLEThe City Manager submits a proposed budget to the City Council no later than 60 days prior to the commencement of the fiscal year. The City Council holds public hearings, modifies the City Manager’srecommendations, and adopts a final budget in June. The budget adoption resolution specifies that budgets will be controlled at the department level (i.e., police, fire, public works, youth, parks, and community enrichment, etc.) by fund.An annual budget is adopted for the Measure U Fund. Expenditures are appropriated on a modified accrual basis of accounting, except that commitments related to purchase orders are treated as expenditures in the year of the commitment. The Measure U Fund reported revenue in the amount of $4.127 million for interest, rents, and concessions primarily representing investment gains associated with reporting the City Treasurer’s cash and investment pool at fair value at year-end.Budgets are modified throughout the year when the tax base changes, fees are modified, new revenue sources are identified, or programs are changed. The City Manager is authorized to administratively amend the budget during the year for transactions up to $250,000 without City Council approval. All other appropriation adjustments during the year require City Council approval. Total net budget adjustments of $10.484 million were made during the period of July 1, 2023, to June 30, 2024. Unencumbered annual budget appropriations lapse at fiscal year-end. The City honors contracts represented by year-end encumbrances and the appropriations are carried over to provide the authority to complete these transactions in future years. Multi-year project-length budget appropriations are automatically carried over in the next fiscal year.CONCLUSIONBased on the procedures performed, the results of our testing indicated, for the items tested, the City has complied with the Measure U ballot language, in all significant respects, for the period of July 1, 2023, to June 30, 2024. Our audit does not provide a legal determination on the City’s compliance with specific requirements or a determination of whether the City used Measure U revenue in an efficient or effectivemanner.
CITY OF SACRAMENTO, CALIFORNIAMeasure U Sales Tax Performance Audit (Continued)For the Period of July 1, 2023 to June 30, 2024 4 MANAGEMENT COMMENTS AND RECOMMENDATIONSNone reported.
CITY OF SACRAMENTO, CALIFORNIATable 1 - Schedule of Measure U Sales Tax Fund Revenues, Expenditures, and TransfersFor the Period July 1, 2023 and June 30, 2024(amounts in thousands)Actual Variance withAmounts -Final Budget-Budget Budgetary Positiveto GAAP Actual Original FinalBasis(Negative)Reconciliation AmountsRevenues:Taxes135,124$133,081$134,293$1,212$-$134,293$Interest, rents and concessions-2,0004,1272,127-4,127Total revenues135,124135,081138,4203,339-138,420Expenditures:Current Department Operations:General GovernmentMayor/Council9631,3901,097293-1,097City Manager5,8045,9714,4861,48514,487City Attorney246246246--246City Clerk------Information Technology509509509--509Human Resources457472480(8)-480Subtotal - General Government7,9798,5886,8181,77016,819Police6,2096,4756,251224-6,251Fire10,12310,2259,542683-9,542Public Works50253445579-455Convention and cultural services4,7194,6654,63233-4,632Youth, parks, and community enrichment44,20145,44141,9123,529(4)41,908Community Development11,67012,25311,865388-11,865Community Response5,4575,6383,9321,706323,964Library14,27214,27214,272--14,272Citywide and community support5,9763,9375,695(1,758)-5,695Multi-year Operating Projects:General GovernmentMayor/CouncilThousand Strong (ETP Pilot)750750-750--Thousand Strong 181,2701,270652618(226)426Sac Municipal Reparations Comm20020038162(20)18City ManagerHomeless Housing Initiative6,7143,60693,597-9SHRA - Capitol Park Hotel--684(684)(684)-Women & Family Shelter Project--223(223)1224FY23 Women & Family Shelter-207276(69)-276FY24 Women & Family Shelter-1,757-1,757--Safegrounds--1,820(1,820)-1,820Step Up on Second- DCR FY24-1,4381,875(437)(989)886Gang Prevention & Intervention229229-229--CA Rural Legal Assistance500500500-(500)-Youth & Family Invt. Pop Up--(1,046)1,046-(1,046)Children & Youth Services Program------SYDPF 2021-2023 Services--(3,223)3,223-(3,223)Children & Youth Program Overhead--(224)224-(224)Summer 2021 Limited CIP--(355)355-(355)YPCE Child & Youth Augmentation--(394)394-(394)#SacYouthWorks--(1,472)1,472-(1,472)FY22 M/C City's Racial Equity300300-300--Riverfront Properties-(43)43-(43)NDAT Community Engagement14914944105-44Forgivable Loan Program-1,2341,234-(1,234)-La Familia Opportunity Center-1,158(1,158)(943)215California Mobility Center--230(230)(230)-Youth Workforce Development3,5513,5512143,337(18)196Marina Vis/Alder Grv NBH Revitalization40940972337-72Broadband Infrastructure1,4001,400922478-922ED Initiatives2012018193(8)-Arts Education4343(100)143(12)(112)Cultural Equity3838-38--Creative Economy--77(77)-77Artists and Creatives-13(13)(9)4Neighborhoods and Districts514265135130(34)101Sac Film + Media3628682204-82Fare Free Transit for Youth1,0001,0001,250(250)-1,250Stockton Blvd Anti-Displacement2,9702,9701,9281,042(848)1,080Kind Project 7141 Woodbine Ave.460460-460--Eden/Donnerfield 4501 9th Ave.558558-558--Next Step Transitional Housing150150-150--13th / C Housing-600-600--Youth Workforce 546546261285(72)189Participatory Budgeting Program--(25)25-(25)PBP - OIED700700775(75)(214)561PBP - OYD/YPCE250250250-(101)149PBP - DCR5050491-49City Manager Youth Programs15715714143(14)- Budgeted Amounts
5 CITY OF SACRAMENTO, CALIFORNIATable 1 - Schedule of Measure U Sales Tax Fund Revenues, Expenditures, and TransfersFor the Period July 1, 2023 and June 30, 2024(amounts in thousands)Actual Variance withAmounts -Final Budget-Budget Budgetary Positiveto GAAP Actual Original FinalBasis(Negative)Reconciliation AmountsCity ClerkCommission Stipends41 - - - - - Animal Care Services Citizens Adv- 4 2 2 - 2 Ann Land/Bertha Henschel Mem- 2 1 1 - 1 Parks and Community Enrichment- 6 5 1 - 5 Sac Arts, Culture, and Creative Economy- 7 - 7 - - Sac Community Police Review- 5 3 2 - 3 Sacramento Youth Comm- 17 6 11 - 6 ITWebgrant Restructuring Project- 49 44 5 - 44 Digital Equity200 200 200 - - 200 PolicePolice Observation Devices (PODs)8 8 - 8 - - Office of Violence Prevention1,606 406 - 406 - - FY23 OVP GPIT250 250 521 (271)(78) 443 FY24 OVP GPIT- 1,200 1,125 75 (281) 844 Youth & Family Investments1,300 1,300 1,168 132 (475) 693 FY23 OYD Pop Ups8 8 - 8 - -EBCVIDS (DRIP)1,000 200 - 200 - -FY2023/24 EBCVIDS / DRIP- 800 775 25(250) 525 FireFleet FY22 - Fire Measure U7 12 12 - (1)11 DOR Program- 24 - 24 - - DOR EMS Trainees- 250 - 250 - - DOR Par Scholarships- 150 - 150 - - DOR Department Training- 350 - 350 - - UtilitiesUtility Rate Assistance Program5,300 18 14 4 - 14 Water Rate Assistance Program- 1,887 1,874 13 - 1,874 Wastewater Rate Assistance Program10 760761 (1)- 761 Solid Waste Rate Assistance Program- 2,438 2,437 1 -2,437 Storm Drainage Rate Assistance Program318 525524 1 - 524 Public WoksIllegal Dumping970 - - - - - Illegal Dumping (FY22 FY23)- 970 797 173 (217) 580 SPLA Maintenance691 521 425 96 (10) 415 PW Sustainability Program388 138 52 86 - 52 Cultural & Convention ServicesPowerhouse Science Center600 600 600 - - 600 Museum Insurance Reimbursement132 132 - 132 - - Cultural Arts Awards114 451 394 57 (89) 305 Cultural and Economic Vitality- 6 - 6 - -Youth, Parks & Community Enrichment:Fleet FY22 - YPCE Measure U203 232 197 35 - 197 Fleet FY23 - YPCE Measure U202 155 79 76 - 79 Fleet FY24 YPCE Measure U1,833 1,866 1,558 308 - 1,558 Summer Youth and Community Program89 89 - 89 - - Job And Resource Fair25 25 - 25 - - Mental Health Crisis15 15 - 15 - - Grant Union Pool Summer Prog- - 40 (40) (40) - MLK Library Summer Camp7 7 - 7 - - YPCE Youth Program Scholarship200 - - - - - Youth Field Use - Scholarships7 6 6 - - 6 Youth Pop Up Events1,300 1,300 1,046 254 - 1,046 Children and Youth Services7,113 - - - - - SYDPF 2021-2023 Services- 4,100 3,632 468 (120) 3,512 Children and Youth Program Overhead- 600 224 376 - 224 Summer 2021 Limited CIP- 355 355 - - 355 YPCE Child and Youth Augmentation- 400 394 6 - 394 #SacYouthWorks- 1,472 1,472 - - 1,472 M/C Econ Dev Priorities300 300 - 300 - - Community DevelopmentFleet - CDD Measure U4 - - - - - Fleet FY22 - CDD Measure U39 42 11 31 - 11 Fleet FY23 - CDD Measure U2 2 - 2 - - Fleet FY24 CDD Measure U322 322 - 322 - - JFN Emerg. Home Rpr. Pilot304 304 304 -(141) 163 NDAT1,263 - (32) 32 - (32) Stockton Blvd Specific Plan- - 208 (208) (78) 130 Stockton Blvd Implementation500 500 - 500 - - Marysville-Del Paso Blvd Action Plan- - 89 (89)- 89 Marysville/Del Paso Implement500 500 - 500 - - 102 Acre Site179 47 35 12- 35 Reconnecting Communities- - 25 (25)- 25 Minor Initiatives100 100 93 7 - 93 Planning Technical Assistance- 100 - 100 - - Vacant Spaces Program- 100 - 100 - - Small Business Assistance- 450 - 450 - - Stipends for Support of NDAT- 100 - 100 - - Budgeted Amounts
CITY OF SACRAMENTO, CALIFORNIATable 1 - Schedule of Measure U Sales Tax Fund Revenues, Expenditures, and TransfersFor the Period July 1, 2023 and June 30, 2024(amounts in thousands)Actual Variance withAmounts -Final Budget-Budget Budgetary Positiveto GAAP Actual Original FinalBasis(Negative)Reconciliation AmountsGrant Writer Assistance- 50 - 50 - - Multi-cultural Media Outlets- 250 - 250 - - Sponsorships and Trainings- 150 - 150 - - Social Enterprise- 50 - 50 - - Citywide NDAT Implementation1,000 1,000 - 1,000 - - Community Ambassadors- 237 277 (40)(183) 94 FY21 - Measure U Vehicle Abatement- - 14 (14)(14) - Community ResponseCommunity Response13,639 5,898 1 5,897 - 1 Hope Cooperative DCR Outreach- 1,198 2,664 (1,466) (1,515) 1,149 Forensiclean Citywide Cleanup- 2,633 5,029 (2,396) (2,633) 2,396 Homeless Mitigation FY2391 - - - - - HM FY23-Forensiclean5 - - - - - HM FY23-Disposal at NARS26 - - - - - HM FY23-Recycle&SW Support PW450 - - - - - HM FY23-Street Maint Sup (PW)71 - - - - - HM FY23-Security at Marina PW15 - - - - - HM FY23-Others193 - - - - - Coordinated Access System- 1,000 52 948 - 52 Site Security Services(165) 886 1,527 (641) (514) 1,013 Unhoused Adv Constr Notice PW100 - - - -- HM FY24-Disposal at NARS- 933 897 36 (448)449 HM FY24 - Street Maint Support- 271 165 106 - 165 HM FY24 - Security at Marina- 218 211 7 - 211 HM FY24 - Others- 232 33 199 - 33 O and E Center Hope Coop Operations- 3,194 5,027 (1,833) (2,054) 2,973 Homeless & Community Outreach489 89 - 89 - - Capital outlay:Lease Agreements- - - - (60) (60) Subscription Based IT Arrangements- - - - 56 56Information Technology:- 311 Mobile Modernization3 3 - 3 - - CIP Management Software Program- 109 10 99 - 10 Police:PD Fleet Equipment and Technology2 2 - 2 - - PD Fleet Equipment and Technology - FY23- - 7 (7)(7)- Fire:Fire Apparatus Equipment806 806 806 - - 806 Utilities:Silver Eagle Sewer Rehab- 8 8 - - 8 Public Works:ADA Compliance Various770 116 16 100 - 16 Del Paso Heights ADA Parking Upgrade- 20 14 6 - 14 CSH - Parking & Path of Travel28 28 21 7 - 21 Belle Cooledge CC ADA Parking8 356 73 283 - 73 Coloma CC ADA Parking8 195 187 8 (3)184 Chambers Vestibule Door Up ADA- 100 74 26 (18) 56 Energy Reinvestment Program37 37 - 37 - -City Facility Reinvest Program2,891 522 - 522 - -Old Sacto - Reserves- 15 - 15 - -Old Sac Dock Repair- 150 71 79 (14) 57 Coloma CC Water Line Replacement11 11 16 (5)- 16 McClatchy Lib. Paint/Windows100 334 255 79 (3)252 Camp Sac Electrical Upgrade418 418 4 414 (4)- Winn Park Building Rehab- 4 4 - - 4 City Hall Ups Replacement- 152 152 - - 152 Belle Cooledge Library Ext. Tile97 97 1 96 (1)- South Natomas CC Chiller Repla22 42 144 (102) (11) 133 Central Lib. HVAC/Roof Repair174 174 168 6 (47)121 Animal Care Kennel Vents &Roof100 100 - 100 - - Fire Station 6 Kitchen Remodel220 514 486 28 (8)478 Fire Station 1 Security Gate104 129 128 1 (5)123 PSAB Controls Upgrade- 136 136 - - 136 Old Sac Handrail/Deck Replacement3 - - - - - Animal Care PED Gate- 15 - 15 - - Old Sac Steamers Building Replacement163 451 411 40 (14) 397 PSAB HVAC Repair Suite 445 (2)2 (4)- 2 Fire St. #7 Driveway Repair- 28 28 - -28 Pannell CC Roof 6,7,17- 290 265 25 (13) 252 PSAB Roof 2 Replacement- 152 137 15 - 137 492 Arden Building Demo- 48 48 - - 48 H. Crocker Art Plaster Issue- 81 72 9 (6)66 CH 2nd Flr Restroom Hirsh Card- 27 14 13 (1)13 History Museum Coil Repair- 54 54 - (4)50 Crocker Fire Alarm Replacement- 25 22 3 - 22 24th Street Corp Yard Tie-offs- 35 25 10 (22) 3 Crocker Termite System an Mon.- 36 36 - - 36 City Hall Chiller Control Panel VFD- 273 - 273 - - North Sac Library Relocation4,173 4,173 563 3,610(302) 261 Meadowview Navigation Center4 4 16 (12)(12) 4 Broadway/Alhambra Navigation Center5 5 - 5 - - Budgeted Amounts
CITY OF SACRAMENTO, CALIFORNIATable 1 - Schedule of Measure U Sales Tax Fund Revenues, Expenditures, and TransfersFor the Period July 1, 2023 and June 30, 2024(amounts in thousands)Actual Variance withAmounts - Final Budget- Budget Budgetary Positive to GAAP Actual Original Final Basis (Negative) Reconciliation AmountsCold Storage For Collections1 (6) - (6) - - Development of Tiny Homes66 66 23 43 - 23 3900 Roseville Site Build Out- 1,400 580 820 (195) 385 EV Supply Equipment Project35 35 - 35 - -Winn Park Tenant Improvement88 88 83 5 - 83 PSAB Suite 44 Remodel for FD75 75 75 - - 75 Sacramento EV Blueprint Phase 2134 156 52 104 (42) 10 Sac EV Blueprint Phase 2 Infrastructure- 228 96 132 - 96 Fire Station #1422 22 4 18 - 4 Sac River Parkway Preliminary3,049 3,049 129 2,920 (111) 18 Convention & Cultural Services:Joe's Crab Shack Repair Program156 284 156 128 - 156 Powerhouse Science Center 600 600 - 600 - - PA1 - Art in Public Places 5 5 - 5 - - PA2 - Art in Public Places 6 6 - 6 - - Old Sacramento Service Courts 174 187 - 187 - - Old Sacramento District Improvements442 129 - 129 - - Mary Gregory Park Improvements - 316 278 38 (14) 264 McClellan Park Archives Shelving - 413 - 413 - -Youth, Parks & Community Enrichment:District 2 Minor Park Improvements21 1 - 1 - - Cabrillo Park Irrigation22 - 7 (7) - 7 Winner's Circle Park10 10 19 (9) - 19 Land Park Amphitheater Renovations407 407 - 407 - - Lawrence Park Improvements76 51 64 (13) - 64 NNCCAC Construction'- 129 129 - - 129 Woodlake Park Walkway Improvements- 10 2 8 - 2 Robla Community Park Phase 4538 137 177 (40) (34) 143 Sutter's Landing Park Phase 2160 160 - 160 - - Robertson Park Restroom Replace480 722 701 21 (46) 655 Tahoe Park Pool Restroom5 - - - - - Mama Marks Park Improvements - 200 107 93 (89) 18 Triangle Park Playground Replace64 - - - - - Wood Park Community Garden- 80 - 80 - - Park Maintenance Irrigation System 47276 6 3 3 - 3 Hagginwood Park Soccer Field13 13 2 11 - 2 Measure U Park Improvements398 685 150 535 - 150 MU Park Assessment Study- 2 - 2 - - MU Land Park Walkway Repairs 8 8 - 8 - - MU Garcia Bend Restroom Replacements- - 2 (2) (2) - MU City Cemetery Survey 242 242 7 235 - 7 Parks Sidewalk Repairs 92 381 301 80 - 301 MU Johnston Park Pipe Replacement 99 199 14 185 - 14 MU Ballfield Improvements 164 906 363 543 (4) 359 MU Park Safety Security Camera 38 38 18 20 (18) - MU Oak Park CC Crime - CCTV 3 3 - 3 - - MU St Rose of Lima Ice Skate 41 41 - 41 - - MU Community Gardens 56 56 21 35 - 21 MU Clunie Center Bathroom 14 14 - 14 - - MU Cabrillo Pool Men Restroom 220 220 - 220 - - MU Sutters Landing Skate Park 6 6 17 (11) (15) 2 MU McKinley Park TT Emergency Ex 49 49 - 49 - - MU Stanford Restroom 2 - - - - - MU Miller Park Restroom Renovations 1 - 1 (1) - 1 MU Hagginwood Park Turf Replacement 15 - - - - - MU Del Paso SB Complex Concrete 13 14 14 - - 14 MU Citywide Sports Court Resurface 294 159 109 50 - 109 MU Land Park Restroom Replacements 250 250 81 169 (17) 64 MU Reith Park Improvements 300 219 - 219 - -Pond Repair and Replacements - 21 21 - - 21 PM - Electrical Upgrades 100 79 - 79 - - Playground Repair and Maintenance 130 130 109 21 (1) 108 PM Parking Lot Improvements 100 - - - - - Southside Building Demo 8 97 29 68 (1) 28 MU Muir Park Improvements 400 - - - - - Southside Sewer Pipe Replacement - 200 - 200 - - Urban Forest Grant - 100 - 100 - - Project Management Database - 200 - 200 - - Land Park Corp Yard Improvements - 77 - 77 - - Well Repair and Maintenance - 100 51 49 - 51 Citywide Pool Assess/Repair 1,328 1,162 - 1,162 - - Oki Park Pool Repairs - 35 26 9 - 26 Citywide Pool Repair - McClatchy (31) 1 (240) 241 - (240) Citywide Pool Repair - Tahoe- - 1 (1) (1) - Citywide Pool Repair - Pannell 526 526 2 524 (2) - Citywide Pool Repair - Clunie 8 8 - 8 - -Southside Park Pool Repairs 175 625 499 126 (389) 110 NNCCAC - Pool Repairs 81 2 2 - (1) 1 Citywide Pool Repair - Doyle 385 385 179 206 6 185 Recreation Facility Improvements 2 591 - 591 - - Facility Imp - Camp Sacramento 205 205 - 205 - - Facility Imp - Hart Senior Center 361 116 43 73 - 43 Budgeted Amounts
CITY OF SACRAMENTO, CALIFORNIATable 1 - Schedule of Measure U Sales Tax Fund Revenues, Expenditures, and TransfersFor the Period July 1, 2023 and June 30, 2024(amounts in thousands)Actual Variance withAmounts -Final Budget-Budget Budgetary Positiveto GAAP Actual Original FinalBasis(Negative)Reconciliation AmountsFacility Imp - Hagginwood CC29 - 5 (5)(5)- Facility Imp - Meadowview75 75 - 75 - - Facility Imp - Natomas265 414 53 361 - 53 Facility Imp - Oak Park21 21 - 21 - - Facility Imp - Access Leisure100 145 - 145 - - Facility Imp - Sacramento Softball350 350 271 79 (1)270 Facility Imp - Robertson CC270 270 271 (1)(17) 254 Facility Imp - Musco Lighting3 3 - 3 - - Public Counter Improvements @ 7 CC146 146 36 110- 36 Wi-Fi Access & Improvements35 35 2 33 (1)1 Facility Imp - Ctr Bottle Filler38 38 - 38 - - Facility Imp - CC Flooring(21) - 65 (65) - 65 28th & B Skate - Urban Art Park80 80 - 80 - - Ctrs K2 Badging Upgrades200 200 - 200 - - Facility Imp - Belle Cooledge- 200 12 188 - 12 Nunn Park Improvements- 29 - 29 - - Del Paso Reg Park - Softball Complex65 65 11 54 - 11 Airport Park - Baseball Imp35 59 58 1 (1)57 Ninos Park Improvements- 25 - 25 - -Sim Park Improvements- 25 - 25 - -Debt service:Principal- 306 306 - - 306 Interest and other charges- 18 18 - - 18 Total expenditures202,198 212,682 160,747 51,935 (16,767) 143,980 Excess (deficiency) of revenues over (under) expenditures(67,074) (77,601) (22,327) 55,274 16,767 (5,560)Other financing sources (uses):Operating transfers inPublic Works- - 208 208 - 208 Citywide & Community Support- 388 388 - - 388 Operating transfers out- - Youth, Parks & Community Enrichment(250) (280) (280) - - (280) City ManagerStep Up Housing Dev(63) (63) (63) - - (63) Issuance of long-term debtLease Agreements- - - - (60) (60) Subscription Based IT Arrangements- - - - 56 56Total other financing sources (uses)(313) 45 253 208 (4)249 Net change in fund balance(67,387)$(77,556)$(22,074)$55,482$16,763$(5,311)$ Budgeted Amounts