City of Sacramento
City Council - 2PM Report
915 I Street Sacramento, CA 95814
www.cityofsacramento.org
File ID: 2025-00422 3/4/2025 Consent Item 3.
Fiscal Year 2023/24 Measure U Sales Tax Performance Audit File ID: 2025-00422
Location: Citywide
Recommendation: Receive and file.
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.
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)).
File ID: 2025-00422 3/4/2025 Consent Item 3.
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, CALIFORNIA
Meas
ure U Sales Tax
Performance Audit
F
or the Period of July 1, 2023 to June 30, 2024
CITY OF SACRAMENTO, CALIFORNIA
Measure U Sales Tax Performance Audit
For the Period of July 1, 2023 to June 30, 2024
Table of Contents
P
age
I
ndependent Auditor’s Report on Performance ............................................................................................ 1 O
bjectives of the Audit ................................................................................................................................. 2 B
ackground Information ............................................................................................................................... 2 S
cope of the Audit ........................................................................................................................................ 2 P
rocedures Performed ................................................................................................................................... 2 R
esults of Procedures Performed .................................................................................................................. 3 C
onclusion .................................................................................................................................................... 3 Man
agement Comments and Recommendations .......................................................................................... 4 T
able 1 – Schedule of Measure U Sales Tax Fund Revenues, Expenditures, and Transfers ........................ 5 w
ww.mgocpa.com Macias Gini & O’Connell LLP
500 Capitol Mall, Suite 2200
Sacramento, CA 95814
1 Independent Auditor’s Report on Performance
T
o the Mayor, Members of the City Council,
and the Measure U Community Advisory Committee
City of Sacramento, California
We w
ere 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 pl an 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.
O
ur audit was limited to the objectives listed within the report, which includes determining the City’ s compliance 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’s compliance with those requirements.
I
n 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.
T
he 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.
Sac
ramento, California
December 20, 2024
CITY OF SACRAMENTO, CALIFORNIA
Measure U Sales Tax Performance Audit
For the Period of July 1, 2023 to June 30, 2024
2 OBJECTIVES OF THE AUDIT
The 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 INFORMATION
On 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 -1-1 response, 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 Committe e 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 AUDIT
The scope of our performance audit co vered the period of July 1, 20 23, 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 PERFORMED
We obtained the Measure U Fund general ledger and project expenditure summary reports and detail prepared by the Cit y for the period of July 1, 202 3, to June 30, 2024 . For the period, we selected a judgmental 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, CALIFORNIA
Measure 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 in curred 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 c ompared expenditures by category to the approved budget to determine if there were any expenditures in excess of appropriation.
RESULTS OF PROCEDURES PERFORMED
The 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 t he United States of America ( U.S. GAAP) during the period of July 1, 2023, to June 30, 2024, for the Measure U projects as shown in Table 1 (table shown in thousands).
NOTE TO TABLE
The 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 ’s recommendations, 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 m odified, 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 $10.484 million were made durin g the period of July 1, 202 3, to June 30, 202 4. Unencumbered annual budget approp riations lapse at fiscal year -end. The City honors contracts represented by year -end encumbrances and the appropriations are carried over to provide the authority to complete these transactions in future years. Multi-year project-length budget appropriations are automatically carried over in the next fiscal year.
CONCLUSION
Based on the procedures performed, the results of our testing indicated, for the items tested, the City has complied with the Measure U ballot language, in all significant respects, for the period of July 1, 2023, to June 30, 2024. Our audit does not provide a legal determination on the City’ s compliance with specific requirements or a determination of whether the City used Measure U revenue in an efficient or effective manner.
CITY OF SACRAMENTO, CALIFORNIA
Measure U Sales Tax Performance Audit (Continued)
For the Period of July 1, 2023 to June 30, 2024
4 MANAGEMENT COMMENTS AND RECOMMENDATIONS
None reported.
CITY OF SACRAMENTO, CALIFORNIA
Table 1 - Schedule of Measure U Sales Tax Fund Revenues, Expenditures, and Transfers For the Period July 1, 2023 and June 30, 2024
(amounts in thousands)
Actual Variance with
Amounts - Final Budget- Budget
Budgetary Positive to GAAP Actual
Original Final Basis (Negative) Reconciliation Amounts
Revenues:
Taxes 135,124$ 133,081$ 134,293$ 1,212$ -$ 134,293$ Interest, rents and concessions - 2,000 4,127 2,127 - 4,127 Total revenues 135,124 135,081 138,420 3,339 - 138,420 Expenditures:
Current Department Operations:
General Government
Mayor/Council 963 1,390 1,097 293 - 1,097 City Manager 5,804 5,971 4,486 1,485 1 4,487 City Attorney 246 246 246 - - 246 City Clerk - - - - - - Information Technology 509 509 509 - - 509 Human Resources 457 472 480 (8) - 480 Subtotal - General Government 7,979 8,588 6,818 1,770 1 6,819 Police 6,209 6,475 6,251 224 - 6,251 Fire 10,123 10,225 9,542 683 - 9,542 Public Works 502 534 455 79 - 455 Convention and cultural services 4,719 4,665 4,632 33 - 4,632 Youth, parks, and community enrichment 44,201 45,441 41,912 3,529 (4) 41,908 Community Development 11,670 12,253 11,865 388 - 11,865 Community Response 5,457 5,638 3,932 1,706 32 3,964 Library 14,272 14,272 14,272 - - 14,272 Citywide and community support 5,976 3,937 5,695 (1,758) - 5,695 Multi-year Operating Projects:
General Government
Mayor/Council
Thousand Strong (ETP Pilot) 750 750 - 750 - - Thousand Strong 18 1,270 1,270 652 618 (226) 426 Sac Municipal Reparations Comm 200 200 38 162 (20) 18 City Manager
Homeless Housing Initiative 6,714 3,606 9 3,597 - 9 SHRA - Capitol Park Hotel - - 684 (684) (684) - Women & Family Shelter Project - - 223 (223) 1 224 FY23 Women & Family Shelter - 207 276 (69) - 276 FY24 Women & Family Shelter - 1,757 - 1,757 - - Safegrounds - - 1,820 (1,820) - 1,820 Step Up on Second- DCR FY24 - 1,438 1,875 (437) (989) 886 Gang Prevention & Intervention 229 229 - 229 - - CA Rural Legal Assistance 500 500 500 - (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 Equity 300 300 - 300 - - Riverfront Properties - (43) 43 - (43) NDAT Community Engagement 149 149 44 105 - 44 Forgivable Loan Program - 1,234 1,234 - (1,234) - La Familia Opportunity Center - 1,158 (1,158) (943) 215 California Mobility Center - - 230 (230) (230) - Youth Workforce Development 3,551 3,551 214 3,337 (18) 196 Marina Vis/Alder Grv NBH Revitalization 409 409 72 337 - 72 Broadband Infrastructure 1,400 1,400 922 478 - 922 ED Initiatives 201 201 8 193 (8) - Arts Education 43 43 (100) 143 (12) (112) Cultural Equity 38 38 - 38 - - Creative Economy - - 77 (77) - 77 Artists and Creatives - 13 (13) (9) 4 Neighborhoods and Districts 514 265 135 130 (34) 101 Sac Film + Media 36 286 82 204 - 82 Fare Free Transit for Youth 1,000 1,000 1,250 (250) - 1,250 Stockton Blvd Anti-Displacement 2,970 2,970 1,928 1,042 (848) 1,080 Kind Project 7141 Woodbine Ave. 460 460 - 460 - - Eden/Donnerfield 4501 9th Ave. 558 558 - 558 - - Next Step Transitional Housing 150 150 - 150 - - 13th / C Housing - 600 - 600 - - Youth Workforce 546 546 261 285 (72) 189 Participatory Budgeting Program - - (25) 25 - (25) PBP - OIED 700 700 775 (75) (214) 561 PBP - OYD/YPCE 250 250 250 - (101) 149 PBP - DCR 50 50 49 1 - 49 City Manager Youth Programs 157 157 14 143 (14) - Budgeted Amounts
5 CITY OF SACRAMENTO, CALIFORNIA
Table 1 - Schedule of Measure U Sales Tax Fund Revenues, Expenditures, and Transfers For the Period July 1, 2023 and June 30, 2024
(amounts in thousands)
Actual Variance with
Amounts - Final Budget- Budget
Budgetary Positive to GAAP Actual
Original Final Basis (Negative) Reconciliation Amounts
City Clerk
Commission Stipends 41 - - - - -
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
IT
Webgrant Restructuring Project - 49 44 5 - 44
Digital Equity 200 200 200 - - 200
Police
Police Observation Devices (PODs) 8 8 - 8 - -
Office of Violence Prevention 1,606 406 - 406 - -
FY23 OVP GPIT 250 250 521 (271) (78) 443 FY24 OVP GPIT - 1,200 1,125 75 (281) 844
Youth & Family Investments 1,300 1,300 1,168 132 (475) 693 FY23 OYD Pop Ups 8 8 - 8 - -
EBCVIDS (DRIP) 1,000 200 - 200 - -
FY2023/24 EBCVIDS / DRIP - 800 775 25 (250) 525 Fire
Fleet FY22 - Fire Measure U 7 12 12 - (1) 11
DOR Program - 24 - 24 - -
DOR EMS Trainees - 250 - 250 - -
DOR Par Scholarships - 150 - 150 - -
DOR Department Training - 350 - 350 - -
Utilities
Utility Rate Assistance Program 5,300 18 14 4 - 14
Water Rate Assistance Program - 1,887 1,874 13 - 1,874 Wastewater Rate Assistance Program 10 760 761 (1) - 761 Solid Waste Rate Assistance Program - 2,438 2,437 1 - 2,437 Storm Drainage Rate Assistance Program 318 525 524 1 - 524 Public Woks
Illegal Dumping 970 - - - - -
Illegal Dumping (FY22 FY23) - 970 797 173 (217) 580
SPLA Maintenance 691 521 425 96 (10) 415
PW Sustainability Program 388 138 52 86 - 52
Cultural & Convention Services
Powerhouse Science Center 600 600 600 - - 600
Museum Insurance Reimbursement 132 132 - 132 - -
Cultural Arts Awards 114 451 394 57 (89) 305
Cultural and Economic Vitality - 6 - 6 - -
Youth, Parks & Community Enrichment:
Fleet FY22 - YPCE Measure U 203 232 197 35 - 197
Fleet FY23 - YPCE Measure U 202 155 79 76 - 79
Fleet FY24 YPCE Measure U 1,833 1,866 1,558 308 - 1,558 Summer Youth and Community Program 89 89 - 89 - -
Job And Resource Fair 25 25 - 25 - -
Mental Health Crisis 15 15 - 15 - -
Grant Union Pool Summer Prog - - 40 (40) (40) -
MLK Library Summer Camp 7 7 - 7 - -
YPCE Youth Program Scholarship 200 - - - - -
Youth Field Use - Scholarships 7 6 6 - - 6
Youth Pop Up Events 1,300 1,300 1,046 254 - 1,046
Children and Youth Services 7,113 - - - - -
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 Priorities 300 300 - 300 - -
Community Development
Fleet - CDD Measure U 4 - - - - -
Fleet FY22 - CDD Measure U 39 42 11 31 - 11
Fleet FY23 - CDD Measure U 2 2 - 2 - -
Fleet FY24 CDD Measure U 322 322 - 322 - -
JFN Emerg. Home Rpr. Pilot 304 304 304 - (141) 163 NDAT 1,263 - (32) 32 - (32)
Stockton Blvd Specific Plan - - 208 (208) (78) 130
Stockton Blvd Implementation 500 500 - 500 - -
Marysville-Del Paso Blvd Action Plan - - 89 (89) - 89 Marysville/Del Paso Implement 500 500 - 500 - -
102 Acre Site 179 47 35 12 - 35
Reconnecting Communities - - 25 (25) - 25 Minor Initiatives 100 100 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
6 CITY OF SACRAMENTO, CALIFORNIA
Table 1 - Schedule of Measure U Sales Tax Fund Revenues, Expenditures, and Transfers For the Period July 1, 2023 and June 30, 2024
(amounts in thousands)
Actual Variance with
Amounts - Final Budget- Budget
Budgetary Positive to GAAP Actual
Original Final Basis (Negative) Reconciliation Amounts
Grant Writer Assistance - 50 - 50 - -
Multi-cultural Media Outlets - 250 - 250 - -
Sponsorships and Trainings - 150 - 150 - -
Social Enterprise - 50 - 50 - -
Citywide NDAT Implementation 1,000 1,000 - 1,000 - - Community Ambassadors - 237 277 (40) (183) 94 FY21 - Measure U Vehicle Abatement - - 14 (14) (14) - Community Response
Community Response 13,639 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 FY23 91 - - - - -
HM FY23-Forensiclean 5 - - - - -
HM FY23-Disposal at NARS 26 - - - - -
HM FY23-Recycle&SW Support PW 450 - - - - -
HM FY23-Street Maint Sup (PW) 71 - - - - -
HM FY23-Security at Marina PW 15 - - - - -
HM FY23-Others 193 - - - - -
Coordinated Access System - 1,000 52 948 - 52
Site Security Services (165) 886 1,527 (641) (514) 1,013 Unhoused Adv Constr Notice PW 100 - - - - -
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 Outreach 489 89 - 89 - -
Capital outlay:
Lease Agreements - - - - (60) (60)
Subscription Based IT Arrangements - - - - 56 56
Information Technology: -
311 Mobile Modernization 3 3 - 3 - -
CIP Management Software Program - 109 10 99 - 10
Police:
PD Fleet Equipment and Technology 2 2 - 2 - -
PD Fleet Equipment and Technology - FY23 - - 7 (7) (7) - Fire:
Fire Apparatus Equipment 806 806 806 - - 806
Utilities:
Silver Eagle Sewer Rehab - 8 8 - - 8
Public Works:
ADA Compliance Various 770 116 16 100 - 16
Del Paso Heights ADA Parking Upgrade - 20 14 6 - 14
CSH - Parking & Path of Travel 28 28 21 7 - 21
Belle Cooledge CC ADA Parking 8 356 73 283 - 73
Coloma CC ADA Parking 8 195 187 8 (3) 184
Chambers Vestibule Door Up ADA - 100 74 26 (18) 56
Energy Reinvestment Program 37 37 - 37 - -
City Facility Reinvest Program 2,891 522 - 522 - -
Old Sacto - Reserves - 15 - 15 - -
Old Sac Dock Repair - 150 71 79 (14) 57
Coloma CC Water Line Replacement 11 11 16 (5) - 16 McClatchy Lib. Paint/Windows 100 334 255 79 (3) 252
Camp Sac Electrical Upgrade 418 418 4 414 (4) -
Winn Park Building Rehab - 4 4 - - 4
City Hall Ups Replacement - 152 152 - - 152
Belle Cooledge Library Ext. Tile 97 97 1 96 (1) -
South Natomas CC Chiller Repla 22 42 144 (102) (11) 133 Central Lib. HVAC/Roof Repair 174 174 168 6 (47) 121 Animal Care Kennel Vents &Roof 100 100 - 100 - -
Fire Station 6 Kitchen Remodel 220 514 486 28 (8) 478
Fire Station 1 Security Gate 104 129 128 1 (5) 123
PSAB Controls Upgrade - 136 136 - - 136
Old Sac Handrail/Deck Replacement 3 - - - - -
Animal Care PED Gate - 15 - 15 - -
Old Sac Steamers Building Replacement 163 451 411 40 (14) 397 PSAB HVAC Repair Suite 44 5 (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 Relocation 4,173 4,173 563 3,610 (302) 261 Meadowview Navigation Center 4 4 16 (12) (12) 4 Broadway/Alhambra Navigation Center 5 5 - 5 - -
Budgeted Amounts
7 CITY OF SACRAMENTO, CALIFORNIA
Table 1 - Schedule of Measure U Sales Tax Fund Revenues, Expenditures, and Transfers For the Period July 1, 2023 and June 30, 2024
(amounts in thousands)
Actual Variance with
Amounts - Final Budget- Budget
Budgetary Positive to GAAP Actual
Original Final Basis (Negative) Reconciliation Amounts
Cold Storage For Collections 1 (6) - (6) - -
Development of Tiny Homes 66 66 23 43 - 23 3900 Roseville Site Build Out - 1,400 580 820 (195) 385 EV Supply Equipment Project 35 35 - 35 - -
Winn Park Tenant Improvement 88 88 83 5 - 83
PSAB Suite 44 Remodel for FD 75 75 75 - - 75
Sacramento EV Blueprint Phase 2 134 156 52 104 (42) 10 Sac EV Blueprint Phase 2 Infrastructure - 228 96 132 - 96 Fire Station #14 22 22 4 18 - 4
Sac River Parkway Preliminary 3,049 3,049 129 2,920 (111) 18 Convention & Cultural Services:
Joe's Crab Shack Repair Program 156 284 156 128 - 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 Improvements 442 129 - 129 - - Mary Gregory Park Improvements - 316 278 38 (14) 264 McClellan Park Archives Shelving - 413 - 413 - -
Youth, Parks & Community Enrichment:
District 2 Minor Park Improvements 21 1 - 1 - -
Cabrillo Park Irrigation 22 - 7 (7) - 7
Winner's Circle Park 10 10 19 (9) - 19
Land Park Amphitheater Renovations 407 407 - 407 - - Lawrence Park Improvements 76 51 64 (13) - 64 NNCCAC Construction' - 129 129 - - 129
Woodlake Park Walkway Improvements - 10 2 8 - 2
Robla Community Park Phase 4 538 137 177 (40) (34) 143 Sutter's Landing Park Phase 2 160 160 - 160 - -
Robertson Park Restroom Replace 480 722 701 21 (46) 655 Tahoe Park Pool Restroom 5 - - - - -
Mama Marks Park Improvements - 200 107 93 (89) 18
Triangle Park Playground Replace 64 - - - - -
Wood Park Community Garden - 80 - 80 - -
Park Maintenance Irrigation System 4727 6 6 3 3 - 3 Hagginwood Park Soccer Field 13 13 2 11 - 2
Measure U Park Improvements 398 685 150 535 - 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
8 CITY OF SACRAMENTO, CALIFORNIA
Table 1 - Schedule of Measure U Sales Tax Fund Revenues, Expenditures, and Transfers For the Period July 1, 2023 and June 30, 2024
(amounts in thousands)
Actual Variance with
Amounts - Final Budget- Budget
Budgetary Positive to GAAP Actual
Original Final Basis (Negative) Reconciliation Amounts
Facility Imp - Hagginwood CC 29 - 5 (5) (5) -
Facility Imp - Meadowview 75 75 - 75 - -
Facility Imp - Natomas 265 414 53 361 - 53
Facility Imp - Oak Park 21 21 - 21 - -
Facility Imp - Access Leisure 100 145 - 145 - -
Facility Imp - Sacramento Softball 350 350 271 79 (1) 270 Facility Imp - Robertson CC 270 270 271 (1) (17) 254 Facility Imp - Musco Lighting 3 3 - 3 - -
Public Counter Improvements @ 7 CC 146 146 36 110 - 36 Wi-Fi Access & Improvements 35 35 2 33 (1) 1
Facility Imp - Ctr Bottle Filler 38 38 - 38 - -
Facility Imp - CC Flooring (21) - 65 (65) - 65
28th & B Skate - Urban Art Park 80 80 - 80 - -
Ctrs K2 Badging Upgrades 200 200 - 200 - -
Facility Imp - Belle Cooledge - 200 12 188 - 12
Nunn Park Improvements - 29 - 29 - -
Del Paso Reg Park - Softball Complex 65 65 11 54 - 11 Airport Park - Baseball Imp 35 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 expenditures 202,198 212,682 160,747 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 in
Public Works - - 208 208 - 208
Citywide & Community Support - 388 388 - - 388
Operating transfers out - -
Youth, Parks & Community Enrichment (250) (280) (280) - - (280) City Manager
Step Up Housing Dev (63) (63) (63) - - (63)
Issuance of long-term debt
Lease Agreements - - - - (60) (60)
Subscription Based IT Arrangements - - - - 56 56
Total 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
9