Sacramento City Council
November 18, 2025

City of Sacramento
City Council - 2PM Report
915 I Street Sacramento, CA 95814
www.cityofsacramento.org
File ID: 2025-00980 11/18/2025
(City Council/Housing Authority) Approval of the 2026 Sacramento Housing and Redevelopment Agency Proposed Budget and Adopting a Multi-Family Loan and Mortgage Revenue Bond Application Schedule
File ID: 2025-00980
Location: Citywide
Recommendation: Conduct a public hearing and upon conclusion: 1) adopt a City Council Resolution: a) approving the 2026 proposed budget for the Sacramento Housing and Redevelopment Agency (SHRA or Agency); b) delegating authority to the Agency to administer certain federal funds; c) authorizing the Agency to submit grant applications for activities within the jurisdiction of the Agency; d) authorizing the Agency to enter into contracts, make fund transfers, transfer project appropriations, amend the Agency budget and to undertake other actions necessary to implement the delegated authorizations; and e) consent to the Agency’s submittal of the annual housing operating budgets and application for Capital Fund Plan funding to HUD; 2) adopt a City Council Resolution adopting a Multi-Family Loan and Mortgage Revenue Bond Application Schedule that corresponds with California Tax Credit Allocation Committee and California Debt Limit Allocation Committee application deadlines; and 3) adopt a Housing Authority Resolution: a) approving the 2026 proposed budget for the Housing Authority of the City of Sacramento (Authority); b) delegating authority to administer certain federal funds; c) authorizing the Executive Director to submit grant applications for activities within the jurisdiction of the Authority; d) authorizing the Executive Director to submit the annual housing operating budgets to HUD and the application to HUD for Capital Fund Plan funding; and e) authorizing the Executive Director to enter into contracts, make fund transfers, transfer project appropriations, amend the Agency budget and undertake other actions necessary to implement the delegated authorizations.

Contact: Kay Giunta, Manager of Finance, [email protected], Sacramento Housing and Redevelopment Agency
Presenter: Kay Giunta, Manager of Finance, [email protected], Sacramento Housing and Redevelopment Agency
Attachments:
1-Description/Analysis
2-2026 Background

File ID: 2025-00980 11/18/2025
3-City Council Resolution - Budget Approval
4-Exhibit A - Summary of Agency 2026 Budget
5-Housing Authority Resolution - Budget Approval
6-Exhibit B- Summary of Agency 2026 Budget
7-Exhibit B-1 2026 City Public Housing Asset Management Projects (AMP) and Central Office Cost Center (COCC) Budget
8-Exhibit B-2 HUD Resolution Approving the 2026 City Public Housing Asset Management Projects (AMP) and Central Office Cost Center (COCC)
9-City Council Resolution Multi-Family Loan and Mortgage Revenue Bond Application Schedule 10-Exhibit C Multi-Family Loan and Mortgage Revenue Bond Application Schedule 11-Affordable Housing 2026 Budget Pipeline
12-Proposed Agency 2026 Budget
13-Presentation
Description/Analysis
Issue Detail: The annual budget of the Sacramento Housing and Redevelopment Agency (Agency) incorporates the budgets of the Housing Authority of the City of Sacramento, the Housing Authority of the County of Sacramento, and the administration of specific funds on behalf of the City and County of Sacramento.

Public hearing notices were published in the Sacramento Bee on October 1, October 8, and October 15, 2025.

The Agency proposes a balanced budget in the amount of $341.7 million representing the operational activities and projects for 2026. The 2026 proposed budget represents a slight increase in overall spending of approximately $16 million compared with the prior year. This change in annual budget appropriations is primarily the result of the following: (1) the increase in Housing Assistance Payments of approximately $14 million is estimated based on Federal Estimates of program allowances, the ongoing effort to lease up additional vouchers as well as the overall increase in voucher cost due to the high cost of housing in the area. Capital Projects are also estimated to decrease a total of $0.5 million to approximately $60.7 million. There is no change expected in the number of full-time employees (FTE), however, certain positions remain unfunded and will only be approved on an as-needed basis.

The proposed 2026 budget provides a plan by which the Agency operates in an efficient manner and in compliance with funding source regulatory requirements and the Government Accounting Standards Board. The Agency’s budget and fiscal year is the calendar year from January 1st through December 31st. The City does not provide General Fund support for the Agency’s operating budget.

Some of the guiding principles used to develop the Agency’s budget include:

File ID: 2025-00980 11/18/2025
· Protecting “core services” to the greatest extent possible, with the delivery of housing programs, public services and capital projects being a major priority. · Managing program activities by focusing on the efficiency of program delivery and the maximization of results.
· Considering the overall financial health of the organization, not just the cash flow from year to year.
· Using partnerships with public entities, community-based organizations, and private entities whenever practicable.
· Developing budget plans that deal with the immediate needs of the Agency and employing strategies that address the long-term needs of the communities we serve.

The chart below shows the budget trends for the past four years. All revenues and expenses were adopted as of the prior year of 2025.

Calendar Year 2026 Proposed Budget ($ In Millions)
2023 2024 2025 2026 Variance
Budget Budget Budget Budget (2025 to 2026)

OPERATIONS
Salaries and Benefits 42 38.4 33.7 37.1 3.4 10.09%
Services and Supplies 26 24 23.3 19.2 -4.1 -17.60%
Housing Assistance Payments15

4. 6
186.4 199.9 216.2 16.3 8.15%
Emergency Rental Assistance Payments15
.6
3 0 0 0 0.00%
Debt Service 2.
2 2.3 2.3 2.6 0.3 13.04%
Financial Transactions 0.
6 0.9 0.9 0.4 -0.5 -55.56%
Public Services 9.
7 8.3 5.8 5.5 -0.3 -5.17%
Subtotal $250.70 $263.30 $265.90 $281.00 $15.10 5.68%

CAPITAL PROJECTS
Subtotal $89.40 $62.40 $61.20 $60.70 ($0.50) -0.82%
TOTAL $340.10 $325.70 $327.10 $341.70 $14.60 4.46%

File ID: 2025-00980 11/18/2025
Calendar Year 2026 Proposed Budget ($ In Millions)
2023 2024 2025 2026 Variance
Budget Budget Budget Budget (2025 to 2026)

OPERATIONS
Salaries and Benefits 42 38.4 33.7 37.1 3.4 10.09%
Services and Supplies 26 24 23.3 19.2 -4.1 -17.60%
Housing Assistance Payments15

4. 6
186.4 199.9 216.2 16.3 8.15%
Emergency Rental Assistance Payments15
.6
3 0 0 0 0.00%
Debt Service 2.
2 2.3 2.3 2.6 0.3 13.04%
Financial Transactions 0.
6 0.9 0.9 0.4 -0.5 -55.56%
Public Services 9.
7 8.3 5.8 5.5 -0.3 -5.17%
Subtotal $250.70 $263.30 $265.90 $281.00 $15.10 5.68%

CAPITAL PROJECTS
Subtotal $89.40 $62.40 $61.20 $60.70 ($0.50) -0.82%
TOTAL $340.10 $325.70 $327.10 $341.70 $14.60 4.46%
Policy Considerations: The actions recommended in this report are consistent with adopted Consolidated Plan goals, the annual Housing Operating budget, the Capital Fund Plan, and adopted Agency policies.

This report also recommends the adoption of the Agency’s Multi-Family Loan and Mortgage Revenue Bond 2026 Application Schedule and anticipated funding for Agency-funded projects. The schedule will allow applicants to apply for funding on certain dates corresponding to the California Tax Credit Allocation Committee (TCAC) and California Debit Limit Allocation Committee (CDLAC) application deadlines.

Economic Impacts: None.

Environmental Considerations:

California Environmental Quality Act (CEQA): The proposed actions are administrative and fiscal activities and do not make any commitments to, or give approvals for, specific projects or activities which have the potential to result in either a direct physical change in the environment, or a reasonably foreseeable indirect physical change in the environment. Therefore, the proposed actions do not constitute a project subject to environmental review under the CEQA per Guidelines Section 15378(b). Environmental Review for specific projects will be completed prior to any discretionary action(s) being carried out with regard to such projects.

National Environmental Policy Act (NEPA): The proposed actions are administrative and fiscal activities and do not make any commitments to, or give approvals for, specific projects or activities and are exempt under the NEPA per 24 CFR 58.34(a)(2) and (3). Environmental Review for specific projects will be completed prior to any choice limiting action(s) being carried out with regard to such projects.

Sustainability: Not applicable.

Commission/Committee Action: Sacramento Housing and Redevelopment Commission approved this item on October 1, 2025.

Rationale for Recommendation: The proposed budget provides a fiscal strategy for operations and capital projects during 2026. The budget is in balance and complies with applicable federal, state, and local regulations on the use of the funds.

Financial Considerations: The 2026 proposed budget recommends total expenses of $341.7

File ID: 2025-00980 11/18/2025
million, with the Housing Assistance Payments budget at $216 million, the Operating budget at $56.7 million; the Capital Project budget at $60.7 million; the Public Services budget at $5.5 million; and the Debt Service budget at $2.5 million. The 2026 proposed budget of $341.7 million represents a net increase of $15 million, or a 5.7 percent overall increase compared with the total 2025 Adopted budget. This net increase is due primarily to the increase in anticipated expenditures for Housing Assistance Payments.

Local Business Enterprise (LBE): Not applicable.

2026 Agency Budget ATTACHMENT 1 November 18, 2025

BACKGROUND

Housing Choice Voucher Program (HCV)
The Housing Choice Voucher (formerly Section 8 Housing Assistance) program is funded by HUD through Annual Contribution Contracts (ACC). The Agency administers this program on behalf of the Housing Authority of the County of Sacramento. The HCV program permits the applicant to obtain housing in the private rental market using housing vouchers. The program participants pay a portion (an adjusted 30% of gross family income) of the lease rate to the owner and the remaining rental amount is paid by the Housing Authority. Participants can utilize their voucher anywhere in the City or County of Sacramento.

Revenue estimates for 2026 are based on anticipated funding from HUD in the form of Housing Assistance Payments (HAP) and Administrative Fees (AF). Revenue is tied to the Leasing of Vouchers. Currently, the Housing Authority has 13,542 vouchers authorized for leasing each month. Despite the Agency being entitled to maximum funding for the program, HUD intentionally provides less funding than required to cover HAP costs in an effort to recapture accumulated HAP reserves from public housing authorities across the country. In 2025, HUD prorated our HAP eligibility at 99.5% and the Agency anticipates a lower funding level for 2026 based upon the current proposals moving through Congress.

The HCV Program is currently in “shortfall” which means that the funds allocated to cover the cost of the housing subsidies in 2025 exceed the funds available. Housing Authority staff is meeting regularly with HUD staff to track costs and implement cost- saving measures. For example, the Housing Authority stopped issuing vouchers1, began billing the initial Housing Authority for the management of their vouchers when families moved into Sacramento County from other jurisdictions, discontinued its practice of increasing the number of project-based vouchers and returned to the practice of issuing vouchers for a limited time period
HCV Administration Fee
HCV administrative funding eligibility is based upon the number of units leased within the Housing Authority’s authorized voucher allocation. Once eligibility is determined, HUD uses a formula to determine administrative fees for the Agency. For 2025, the Agency is receiving $123.41 per unit for the first 7,200-unit months leased each month and $115.18 per unit on all remaining unit months leased. HUD then applies a proration to the formula

1 Vouchers can still be issued for the Veterans Affairs and Supportive Housing (VASH) Program for homeless veterans, Foster Youth Initiative (FYI) for youth aging out of the foster care program to meet their award amounts.

Additionally, the Shelter Plus Care Program is not a voucher program so is exempt from any cost saving measures. 2026 Agency Budget ATTACHMENT 1 November 18, 2025
to reduce fees paid so that the administrative fees paid to the housing authorities’ matches the appropriations provided by Congress. In 2025 the proration was 93% of administrative funding eligibility. For 2026, the Agency is estimating a proration rate of 88%.

Public Housing/Property Management Operating Subsidy
The Housing Authority owns and/or manages a total of 3,371 units of affordable housing under its Public Housing Program for over 7,600 extremely low, very low, and low-income persons, including children, seniors, and disabled individuals. The Public Housing Program provides 1,797 apartments, duplexes, and some single-family homes to qualified low-income families. There are 1,257 units in the City of Sacramento, and 540 units in the County of Sacramento. This housing is owned, managed, and maintained by the Housing Authority, making it one of the largest landlords in Sacramento County.

The Housing Authority also owns and manages 271 affordable units comprising of tax credits funded projects, and other local and state funded projects.

HUD provides an annual operating subsidy to pay the cost of the Public Housing Program not covered by tenant rents which is appropriated annually through the federal budget process. The federal budget process has recently been erratic, with annual appropriations reaching as high as 103% of funding eligibility in 2010 to as low as 82% in 2013. In 2025, the program was funded at 93% of funding eligibility, meaning that the program received only 93% of what HUD believes the Agency needs to run the program.

The Housing Authority has participated in the Rental Assistance Demonstration (RAD) Program, where HUD has approved the disposition of public housing from the program to address the nationwide backlog of deferred maintenance on public housing properties.

The authority has partnered with SHRA ’s nonprofit, Sacramento Housing Authority Repositioning Program, Inc. (SHARP) to transfer ownership and maintain the properties.

This move has and will continue to not only preserve low-income housing, but it will also allow private investment to address t he capital needs of the Agency properties.

Participation in this program will decrease future allocations of the Operating Subsidy, as the number of units in the Public Housing Portfolio will decrease, year after year.

Local Housing (Non-Federal)
The Hous ing Authority also owns and manages 271 affordable units funded with tax credits and local funds. These local housing projects are not regulated by HUD and have revenues that are relatively status quo with prior years.

The non-profit organization Sacram ento Housing Authority Repositioning Program Inc. (SHARP) owns 945 Units. These properties contain 231 elderly only high -rise units.

SHARP also owns 274 scattered -site project -based units, and 603 Rental Assistance 2026 Agency Budget ATTACHMENT 1 November 18, 2025
Demonstration (RAD) and/or project -based units which are managed by Housing Authority staff.

Capital Fund Program (CFP)
The HUD CFP provides funding specifically intended for the development, financing, modernization, and management improvements needed at properties owned under the HUD public h ousing program. Funds are allocated annually via a formula. The Agency receives funding for the public housing properties owned by both the City and County Housing Authorities. Between 2003 and 2015, HUD funding for the CFP decreased 36 percent, with the sharpest decrease coming in 2011 at 21 percent. In 2019, HUD funding for the CFP increased from the 2018 levels, while 2020 had decreased slightly. It is expected that future funding years will continue to decrease due to Agency participation in the Rental Assistance Demonstration (RAD) program as the funding i s tied to the number of units in the Public Housing Portfolio.

Community Development Block Grant (CDBG)
CDBG is a federal entitlement program provided to communities annually for the benefit of low-income persons through housing improvement, public improve ments, economic development, public service, and elimination of blighting conditions. Areas of Sacramento which are low-income and extremely physically blighted have been selected for targeted CDBG assistance. These funds must be used to augment but not replace local funds and responsibilities.

The annual HUD CDBG entitlement budget is allocated to cities and counties based on a formula comprised of several measures. The Agency receives grants for both the City and the County of Sacramento. Since 2010, CDBG appropriations have been cut by as much as 25 percent. 2024 saw a slight decrease in City funding but a small increase in County funding. It is anticipated that the 2026 funding will be lower compared to 2025 allocations.

HOME
The Agency administers the HOME program on behalf of the City and County of Sacramento as well as the City of Citrus Heights and Rancho Cordova through a consortium agreement. This program provides for the preservation and expansion of affordable housing to very low and low -income persons. Housing developers and sponsors (both for -profit and non -profit) apply to the Agency for funding. In the past, HOME funds have assisted families in purchasing their first home, renovating deteriorating housing units, and assisting with the development of new housing.

The annual HUD HOME budget is allocated to participating jurisdictions as formula grants. Since 2010, federal appropriations for the HOME program have declined 2026 Agency Budget ATTACHMENT 1 November 18, 2025
significantly. 2018 saw a slight increase that did not continue into 2019. Due to the COVID 19 Pandemic and the funding available through the American Rescue Plan, 2021 saw a significant increase in the HOME funding. HOME federal funding levels have returned to pre pandemic levels in 2024 and 2025, but expected to be lower for 2026.

Housing Trust Funds (HTF)
The Agency administers Housing Trust Funds on behalf of both the City and County of Sacramento. The City and County of Sacramento adopted ordinances in 1989 and 1990 respectively, for the purpose of generating fees for the development of affordable housing near employment centers. Fees collected from non -residential development are deposited in the Housing Trust Fund and are used to fund affordable housing projects that are intended to serve the low-income workforce employed by commercial businesses in the surrounding area.

Housing Trust Fund fees dropped dramatically from 2009 to 2012 due to the sharp decline in the number of commercial building permits being issued. Beginning in 2013, there has been a steady increase in revenues due to an increase in building permits and prior year loan repayments. This positive trend continued through 2022, reflecting a resurgence in non-residential development and stronger commitment to affordable housing initiatives in our area. Due to these inherent fluctuations, 2026 revenues are projected to be higher as compared with 2025 levels.

Emergency Solutions Grant (ESG)
The ESG program is designed to directly assist homeless individuals and families by providing funding to support the provision of emergency shelters and rapid rehousing assistance. ESG funding is used for operations and essential social services necessary to support shelter residents and for the rapid re-housing of eligible individuals and families. The ESG program is designed to assist homeless subpopulations within this group, such as victims of domestic violence, youth, people with mental illness, families with children, and veterans. ESG funds can also be used, in narrowly defined situations, to aid people who are imminently at risk of becoming homeless. In 2024 and 2025 we saw a slight increase in ESG funding. In 2026, the revenues are projected to be relatively status quo with 2025 levels.

Emergency Rental Assistance
In the last quarter of 2020, the City and the County of Sacramento requested the Housing Authority to develop and administer an emergency rental assistance program for renters impacted by COVID-19 who are unable to pay rent. Local funds from the Community Development Block Grant CARES funds (CDBG CARES) and the COVID Relief Fund were available for this purpose. In just over 2 months with the SERA1 2026 Agency Budget ATTACHMENT 1 November 18, 2025
program, 780 landlords received payment for 1,230 families at risk of losing their housing.

In 2021, federal and state funds became available to provide additional rental assistance. Both the City and the County of Sacramento received funding from the U.S.

Treasury and the California State Department of Housing and Community Development for the Emergency Rental Assistance Program (ERAP). Both the City and the County requested the Housing Authority implement a program to keep additional households from being evicted from their rental homes. Initially, a total of almost $107 million was available to provide renters with assistance paying rent and utilities. Another round of funding became available in 2021, so the Housing Authority received a total of almost $200 million.

As of December 31, 2024 all funds have been disbursed and the program has been closed. Additional information about this program is found at www.shra.org/sera.

Housing Opportunities for Persons With AIDS (HOPWA)
HOPWA funding provides housing assistance and related supportive services for people with HIV and AIDS. HOPWA funds may be used for a wide range of housing, social services, program planning, and development costs. HOPWA funds may also be used for health care and mental health services, chemical dependency treatment, nutritional services, case management, assistance with daily living, and other supportive services.

HOPWA saw a slight increase in funding in 2024. Revenues for 2025 are projected to be relative to the status quo with 2024 levels received.

As a HOPWA recipient, SHRA has the responsibility to serve eligible individuals within the Eligible Metropolitan Statistical Area (EMSA) which is a metropolitan area with more than 500,000 people and more than 2,000 persons living with HIV or AIDS. For HOPWA funds allocated to the City, the eligible area includes Sacramento, Yolo, Placer, and El Dorado counties. This approach helps to develop consortium-wide strategies and to form partnerships with area nonprofit organizations. SHRA works with sub-recipients to provide services to HOPWA-eligible clients.

RESOLUTION NO. 2025 -

Adopted by the Sacramento City Council

November 18, 2025

Approval of 2026 Budget for Sacramento Housing and Redevelopment Agency; Related Findings, Approvals, Delegations and Implementing Authorizations Including Authority for United States Department of Housing and Urban Development (HUD) Submissions, Grants, and Fund Transfers

BACKGROUND

A. The Sacramento Housing and Redevelopment Agency (Agency) is a joint powers agency created to eliminate duplicate staffing efforts and to m anage and administer federal housing and community development programs on behalf of the City and County of Sacramento. This structure provides a competitive advantage to the City and County when seeking federal and other housing and community development funding opportunities . The consolidation of multiple departments from different jurisdictions achieves close coordination of housing and community development programs and provides budget savings for operation and overhead.

The Agency Executive Director reports directly to the City and the County governing boards. The Agency is recognized statewide and nationally as a model public agency that achieves multi -jurisdictional cooperation and effectively leverages local, state and federal housing and community development funds.

B. The Agency receives annual funding from a combination of federal, state, and local sources. The sources of Agency revenue require that an operating budget be adopted prior to the start of each new fiscal year. The Agency’s fiscal year is the calendar year from January 1st through December 31st.

C. Pursuant to Health and Safety Code Section 34176, City Resolution No. 2012-018, and Housing Authority Resolution No. 2012 -001, the City of Sacramento designated the Housing Authority of the City of Sacramento (Authority), managed and staffed by the Agency, as the designated local authority to retain the housing assets and housing functions previously performed by its Redevelopment Agency, and the Housing Authority consented to serve in that role

BASED ON THE FACTS SET FORTH IN THE BACKGROUND, THE CITY COUN CIL RESOLVES AS FOLLOWS:

SECTION 1.

The proposed actions are administrative and fiscal activities and do not make any commitments to, or give approvals for, specific projects or activities which have the potential to result in either a direct physical change in the environment or a reasonabl y foreseeable indirect physical change in the environment. Therefore, the proposed actions do not constitute a project subject to environmental review under the California Environmental Quality Act (CEQA) pursuant to CEQA Guidelines Section 15378(b), and are exempt under the National Environmental Policy Act pursuant to 24 CFR 58.34(a)(2) and (3). Environmental Review for specific projects will be completed prior to any discretionary or choice-limiting action(s) being carried out with regard to such projects.

SECTION 2.

The 2026 Operating Budget totaling $ 64,487,429 and the 2026 Project Budget totaling $277,247,304, all as further described in the 2026 Proposed Agency Budget (hereinafter “2026 Agency Budget” or “Budget”), a copy of which is on file with the Agency Clerk and copies of which have been provided to the respective governing board members, are approved as the Budget of Agency for the 2026 fiscal year. The 2026 Agency Budget incorporates the budgets of the Authority, the Housing Authority of the County of Sacramento, and the Sacramento Housing Development Corporation, and adoption of those budgets is contingent upon the approval of each of these respective entities.

SECTION 3.

A total of 315 Agency full-time equivalent positions are approved subject to classification review by the Executive Director of the Sacramento Housing and Redevelopment Agency.

SECTION 4.

The budgeted amount for any item in the Budget may be amended by majority vote of the governing body of each entity actually undertaking and funding the activity. Such an amendment to the Budget so enacted shall be deemed to have been approved by all of the entities that originally adopted the Budget without further acti on of the remaining entities.

SECTION 5.

The Agency is authorized to amend the Budget as necessary and to transfer funds among operating budgets or project budgets to facilitate legal directives of the California State Department of Finance and/or the S tate Controller’s Office and the actions taken by the City of Sacramento acting as Successor Agency to the former Redevelopment Agency as approved by the Successor Agency’s Oversight Board regarding housing successor matters.

SECTION 6.

The Agency is authorized to submit the 202 6 Annual Housing Operating Budget and all supporting documents to the United States Department of Housing and Urban Development (HUD), including all required amendments for utilities and other miscellaneous adjustments. Furthermore, the Agency is authorized to amend the Budget to reflect actual HUD approved expenditures and revenues for HUD funded programs and projects.

SECTION 7.

The proposed expenditures under the 2026 Housing Operating Budget are necessary for the efficient and economical operation of Agency housing to serve low-income families.

SECTION 8.

The housing financial plan set forth in the 2026 Housing Operating Budget is reasonable in that:

a. It indicates a source of funding adequate to cover all proposed expenditures. b. It does not provide for the use of federal funding in excess of amounts payable under the provisions of the pertinent regulations.
c. It proposes rental charges and expenditures that are consistent with provisions of law and the Annual Contributions Contract.
d. It includes asset management project budgets prepared on an individual basis as shown in the schedule of public housing AMP and Central office 2026 budget.

SECTION 9.

The Agency is authorized to purchase all lines of applicable insurance for its properties and operations through local independent agents, direct carriers, or risk retention pools, provided that the insurance requirements, coverage and terms are commercial ly reasonable and provided that the cost does not exceed the amounts in the approved Budget. The Agency is also authorized to obtain flood insurance through the federal flood insurance program for Agency properties and this coverage may be secured through a local independent agent.

SECTION 10.

Subject to availability under the Budget of any required funds, the Agency is authorized to approve conversion of HUD funded conventional public housing dwelling units to non- dwelling use or disposition as long as t he use or disposition is approved by HUD and consistent with adopted Agency/Housing Authority policy and governing board approvals.

The Agency is authorized to amend the Budget as necessary and to transfer funds among operating budgets or project budgets to facilitate the approved HUD approved conversion.

SECTION 11.

The Agency is authorized and directed to approve, submit and implement the Public Housing Authority (PHA) Annual Plan and PHA Five -Year Plan and the attachments and/or amendments to such Plans to comply with the Quality Housing and Responsibility Act of 1998, as approved by the Sacramento Housing and Redevelopment Commission.

SECTION 12.

The Agency is authorized to submit to HUD the One Year Action Plan for Community Development Block Grant (CDBG), Home Investment Partnership (HOME), Emergency Solutions Grant (ESG) and Housing Opportunities for People with AIDS (HOPWA). The Agency is delegated authority to administer federal funds appropriated by HUD and is the designated recipient of funds outlined in the One Year action Plan. If such grants are awarded, the Agency, is authorized to accept the grant or grants, execute all related documents and amend the Budget accordingly. The Agency is directed to comply with all policies, procedures, and requirements prescribed as a condition of such grants. The Agency, or designee, is authorized to amend the Capital Reserve Project in the event that the actual entitlement exceeds, or is less than, that estimated in the Budget.

SECTION 13.

The Agency is authorized to administer ESG and HOPWA funds, or delegate authority to other appropriate entities approved by the governing boards to administer ESG and HOPWA programs and is also authorized to expend funds and execute contracts with the appropriate entities to carry out the ESG and HOPWA funded activities contained in the approved Action Plan, strictly in accordance with the terms of the approved Action Pl an and funding source requirements.

SECTION 14.

The Agency is authorized to enter into necessary grants and agreements with HUD, the State Housing and Community Development Department (HCD), and other governmental or private entities for homeless programs for which the Agency is the designated recipient of grant funds or contracting agency. The Agency is authorized to accept such grants, execute contracts to implement homeless activities as outlined in the Agency public services schedule and funded in the Budget, and amend the Budget accordingly, provided that the activities are fully funded by the grant or are within the Agency Budget. The Agency is authorized to execute contracts for homeless activities funded in the Agency Budget as outlined in the Agency public services scheduled.

SECTION 15.

The Agency is authorized to submit grant applications on behalf the City of Sacramento for any and all housing and community development activities within the jurisdiction of the Agency. If such grants are awarded, the Agency is authorized to accept the grant or grants, execute contracts to implement grant activities with the appropriate entities (provided that the activities are fully funded by the grant or within the Budget), execute all related documents and amend the Budget. Budget expenditure and amendments for such grants are permitted for positions, services and supplies, equipment and projects. The Agency is directed to comply with all policies, procedures, and requirements prescribed as a condition of such grants. Such grants may include but are not limited to the following:

 Homeless Prevention and Rapid Re-housing Program (HPRP)  Neighborhood Stabilization Program
 Family Unification Program
 Family Self Sufficiency
 Veteran’s Assistance and Supportive Housing

SECTION 16.

The Agency is authorized to amend the Budget to make transfers of fund balances to accommodate reserve requirements. The Agency may allocate and transfer any available fund balances to accounts held for future projects or reduce budget shortfalls in any other fund balances, provided monies so used are not otherwise restricted by law or regulations related to the funding source. Further, the Agency is authorized to expend available balances from the payroll fund for the cost of liabilities such as post-retirement medical benefits, sick leave, and vacation accruals.

SECTION 17.

The Agency Budget is controlled at the fund group level. Except as provided in this resolution, no expenditure will exceed the approved Budget.

SECTION 18.

The Agency is authorized to amend the Budget to appropriate for expenditure all revenues received in revolving funds.

SECTION 19.

The Agency is authorized to increase or decrease operating Budget appropriations for the Agency up to $100,000.

SECTION 20.

The Agency is authorized to transfer appropriations up to $100,000 per transaction in Operating Budget and contingency reserves.

SECTION 21.

The Agency is authorized to increase or decrease project budget appropriations by not more than $100,000 for each project or activity of the Agency.

SECTION 22.

The Agency is authorized to transfer project appropriations among fund groups.

SECTION 23.

The Agency is authorized to amend the Budget to reflect all required debt service payments, pass through payments loan repayments, and other existing obligations based on actual higher or lower revenues.

SECTION 23.

The Agency is authorized to amend the Operating Budget or Capital Project Budget or transfer funding of approved capital projects or operating budgets within the respective project area funds in compliance with approvals, bond covenants, tax laws and applicable redevelopment laws and regulations or changes to the aforementioned.

SECTION 24.

The Agency is authorized to execute and implement internal loans between Agency managed funds as reflected in the Budget and as consistent with bond covenants, tax laws and applicable redevelopment laws and regulations; and to modify the terms of loans and reconcile available revenues as needed to assure receipt of anticipated revenues.

SECTION 25.

The Agency is authorized to exercise default remedies and take other actions to protect Agency assets under contracts, loans, disposition and development agreements, owner participation agreements and other Agency agreements and to appropriate the associated revenues in the Budget. The Agency is authorized to enter into “loan work outs,” to the extent reasonably necessary to protect Agency assets, and in entering such “work outs,” the Agency is authorized to renegotiate and rewrite the terms of the loan as if the loan were made according to current loan program underwriting criteria (including forgiveness of principal as necessary to reflect underwriting the loan at current fair market value of the subject property). Further, the Agency is authorized to ren egotiate existing Agency debt obligations in form and substance as Agency deems appropriate, including without limitation refinancing, and execute new agreements incurring and/or evidencing indebtedness and security instruments provided the terms of the new debt do not increase the principal outstanding and either result in a cost savings or provide the Agency with more favorable loan terms.

SECTION 26.

The Agency is authorized to amend the budget to receive insurance proceeds and award contracts to expend insurance proceeds so long as such proceeds are used exclusively towards, the repairing, rehabilitating, replacing or otherwise compensating for the insured loss.

SECTION 27.

All project appropriations in existence as of December 31, 2025, will be carried over and continued in 2026.

SECTION 28.

All multi-year operating grant budgets in existence as of December 31, 202 5, shall be continued in 2026.

SECTION 29.

All encumbrances for valid purchase orders and contracts in effect as of Dec ember 31, 2025, may remain in effect in 2026. The Agency is authorized to increase the Budget for valid encumbrances as of December 31, 2025, but only to the extent that the applicable division’s 2025 operating budget appropriations exceeded 2025 expenditures.

SECTION 30.

The Agency is authorized to incorporate the changes listed on Exhibit A as part of the 2026 Budget.

SECTION 31.

The Agency is authorized to allocate, transfer, expend, or dispose of all funds received by the Agency resulting from the repayment of loans made to developers of low -income housing which originated solely from funds controlled, or entitled for use, by the Housing Authority (Housing Authority Funds), to further any project the Agency determines will fulfill the ori ginal purpose of the Housing Authority Funds, without further authorization from the Housing Authority Board, including without limitation, negotiating, executing and amending Loan Commitment Letters, Loan Agreements, and any related documents, as approved as to form by the Agency’s Office of the General Counsel.

SECTION 32.

If any entity requires a separate resolution to confirm any action approved within this resolution, the Sacramento Housing and Redevelopment Commission is delegated the authority to approve and deliver such resolution.

SECTION 33.

The Agency is authoriz ed to delegate the authorities as set out in this resolution to Agency’s Executive Director.

SECTION 34.

This resolution shall take effect immediately.

TABLE OF CONTENTS:

Exhibit A - Summary of Sacramento Housing and Redevelopment Agency Proposed 2026 Budget

EXHIBIT A

SUMMARY OF SACRAMENTO HOUSING
AND REDEVELOPMENT AGENCY PROPOSED 2026 BUDGET

Approved 2026 Total Operating Budget $64,487,429

Approved 2026 New Projects $277,247,304

TOTAL SHRA BUDGET $341,734,733

RESOLUTION NO. 2025 -

Adopted by the Housing Authority of the City of Sacramento

November 18, 2025

Approval of 2026 Budget for Sacramento Housing and Redevelopment Agency; Related Findings, Approvals, Delegations, and Implementing Authorizations; Including Authority for United States Department of Housing and Urban Development (HUD) Submissions, Grants and Fund Transfers

BACKGROUND

A. The Sacramento Housing and Redevelopment Agency (Agency) is a joint powers agency created to eliminate duplicate staffing efforts and to manage and administer federal housing and community development programs on behalf of the City and County of Sacramento. This structure provides a competitive advantage to the City and County when seeking federal and other housing and community development funding opportunities . The consolidation of multiple departments from different jurisdictions achieves close coordination of housing and community development programs and provides budget savings for operation and overhe ad. The Agency Executive Director reports directly to the City and the County governing boards .

The Agency is recognized statewide and nationally as a model public agency that achieves multi-jurisdictional cooperation and effectively leverages local, state, and federal housing and community development funds.

B. The Agency receives annual funding from a combination of federal, state, and local sources. The sources of Agency revenue require that an operating budget be adopted prior to the start of each new fiscal year. The Agency’s fiscal year is the calendar year from January 1st through December 31st.

C. Pursuant to Health and Safety Code Section 34176, City Resolution No. 2012-018, and Housing Authority Resolution No. 2012-001, the City of Sacramento designated the Housing Authority of the City of Sacramento (HACS), managed and staffed by the Agency, as the local authority to retain the housing -assets and housing-functions previously performed by its Redevelopment Agenc y and the Housing Authority consented to serve in that role.

BASED ON THE FACTS SET FORTH IN THE BACKGROUND, THE HOUSING AUTHORITY OF THE CITY OF SACRAMENTO RESOLVES AS FOLLOWS:

SECTION 1.

The above recitals are found to be true and correct and are hereby adopted.

SECTION 2.

The proposed actions are administrative and fiscal activities and do not make any commitments to, or give approvals for, specific projects or activities which have the potential to result in either a direct physical change in the environment, or a reasonably foreseeable indirect physical change in the environment. Therefore, the proposed actions do not constitute a project subject to environmental review under the California Environmental Quality Act (CEQA) pursuant to CEQA Guidelines Section 15378(b), and are exempt under the National Environmental Policy Act pursuant to 24 CFR 58.34(a)(2) and (3). Environmental Review for specific projects will be completed prior to any discretionary or choice-limiting action(s) being carried out with regard to such projects.

SECTION 3.

The 2026 Operating Budget totaling $64,487,429 and the 2026 Project Budget totaling $277,247,304, all as further described in the 2026 Proposed Agency Budget (hereinafter “2026 Agency Budget” or “Budget”), a copy of which is on file with the Agency Clerk and copies of which have been provided to the respective governing board members, are approved as the Budget of Agency for the 2026 fiscal year. The 2026 Agency Budget incorporates the budgets of the HACS, the Housing Authority of the County of Sacramento, and the Sacramento Housing Development Corporation, and adoption of those budgets is contingent upon the approval of each of these respective entities.

SECTION 4.

A total of 315 Agency full-time equivalent positions are approved subject to classification review by the Executive Director.

SECTION 5.

The Executive Director, or designee, is authorized to amend the Budget as necessary and to transfer funds among operating budgets or project budgets to facilitate legal directives of the California State Department of Finance and/or the State Controller’s Office and the actions taken by the City of Sacramento acting as Successor Agency to the former Redevelopment Agency as approved by the Successor Agency’s Oversight Board regarding housing successor matters.

SECTION 6.

The budgeted amount for any item in the Budget may be amended by majority vote of the governing body of each entity actually undertaking and funding the activity. Such an amendment to the Budget so enacted shall be deemed to have been approved by all of the entities that originally adopted the Budget without further action of the remaining entities.

SECTION 7.

The Executive Director, or designee, is authorized to submit the 2026 Annual Housing Operating Budget and all supporting documents to the United States Department of Housing and Urban Development (HUD), including all required amendments for utilities and other miscellaneous adjustments. Furthermore, the Executive Director, or designee, is authorized to amend the Budget to reflect actual HUD approv ed expenditures and revenues for HUD funded programs and projects. See Exhibit B -1 for a summary of the public housing operating budget.

SECTION 8.

The proposed expenditures under the 2026 Housing Operating Budget are necessary for the efficient and economical operation of Agency housing to serve low-income families.

SECTION 9.

The housing financial plan set forth in the 2026 Housing Operating Budget is reasonable in that:

a. It indicates a source of funding adequate to cover all proposed expenditures. b. It does not provide for the use of federal funding in excess of amounts payable under the provisions of the pertinent regulations. c. It proposes rental charges and expenditures that are consistent with provisions of law and the Annual Contributions Contract d. It includes asset management project budgets prepared on an individual basis as shown in the Schedule of Public Housing AMP and Central Office 2026 Budget attached as Exhibit B-1.

SECTION 10.

Form HUD -52574 (04/2013), attached as Exhibit B -2 for signature by the Chair of the Board of the Housing Authority, provides necessary certifications for submission of the Operating Budgets described in Section 9.d.

SECTION 11.

Based on the HUD requirement for public housing authorities to implement Asset Management that includes fee for service, the proposed Budget implements the fee for service provisions and support service costs. The fee for service provision is predicated on the concept that fee revenues will cover the cost of the services provided. Such services include but are not limited to property management services. Subject to applicable laws, regulations and policies governing Agency procurement, the Executive Director, or designee, is authorized to competitively procure and execute contracts f or such fee for services.

SECTION 12.

The Executive Director, or designee, is authorized to submit applications to HUD for the Capital Fund Plan and Program funding. If such grants are awarded, the Executive Director, or designee, is authorized to accept the grant or grants, execute all relate d documents and to execute contracts to implement the Capital Fund Program subject to HUD approval of the annual statements and amend the budget accordingly. The Executive Director, or designee, is directed to comply with all policies, procedures, and requirements prescribed by HUD as a condition of such grants. The Executive Director, or designee, is authorized to submit the Comprehensive Plan or annual statement to HUD, after receiving public comments and resident review.

SECTION 13.

On an annual basi s HACS conducts a physical inventory, analyzes receivables for collectability and, accordingly, reconciles and adjusts related financial records. The Executive Director, or designee, is authorized to amend the Budget and financial records as needed for such adjustments.

SECTION 14.

The Executive Director, or designee, is authorized to purchase all lines of applicable insurance for its properties and operations through local independent agents, direct carriers, or risk retention pools, provided that the i nsurance requirements, coverage and terms are commercially reasonable and provided that the cost does not exceed the amounts in the approved Budget. The Executive Director, or designee, is also authorized to obtain flood insurance through the federal flood insurance program for HACS properties and this coverage may be secured through a local independent agent.

SECTION 15.

Subject to availability under the Budget of any required funds, the Executive Director, or designee, is authorized to approve conversion of HUD funded conventional public housing dwelling units to non-dwelling use or disposition as long as the use or disposition is approved by HUD and consistent with adopted HACS policy and governing board approvals. The Executive Director, or designee, is authorized to amend the Budget as necessary and to transfer funds among operating budgets or project budgets to facilitate the HUD approved conversion.

SECTION 16.

The Executive Director, or designee, is authorized and directed to approve, submit, and implement the Public Housing Authority (PHA) Annual Plan and the PHA Five-Year Plan, and the attachments and/or amendments to such Plans to comply with the Quality Housing and Responsibility Act of 1998.

SECTION 17.

The Executive Director, or designee, is authorized to submit to HUD the One Year Action Plan for Community Development Block Grant (CDBG), Home Investment Partnership (HOME), Emergency Solutions Grant (ESG) and Housing Opportunities for People with AIDS (HOPWA ). HACS, staffed by the Agency, is delegated authority to administer federal funds appropriated by HUD and is the designated recipient of funds outlined in the One Year action Plan. If such grants are awarded, the Agency is authorized to accept the grant or grants, execute all related documents and amend the Budget accordingly.

The Agency is directed to comply with all policies, procedures, and requirements prescribed as a condition of such grants. Agency is authorized to amend the Capital Reserve Project budget in the event that the actual entitlement exceeds, or is less than, that estimated in the Budget.

SECTION 18.

The Executive Director, or designee, is authorized to administer funds or delegate authority to other appropriate entities approved by th e governing boards to administer ESG and HOPWA programs and is also authorized to expend funds and execute contracts with the appropriate entities to carry out the ESG and HOPWA funded activities contained in the approved Action Plan, strictly in accordanc e with the terms of the approved Action Plan and funding source requirements.

SECTION 19.

The Executive Director, or designee, is authorized to enter into necessary grants and agreements with HUD, the State Housing and Community Development Department (HCD), and other governmental or private entities for homeless programs for which HACS/Agency is the designated recipient of grant funds or contracting agency. The Executive Director, or designee, is authorized to accept such grants, execute contracts to implement homeless activities funded in the Budget, and amend the Budget accordingly (provided that the activities are fully funded by the grant or are within the Agency Budget).

The Executive Director, or designee, is authorized to execute contracts for homeless activities funded in the Agency Budget as outlined in the Agency public services schedule.

SECTION 20.

HACS finds and declares that the proposed planning and administrative expenses which may be paid for from the former low- and moderate-income housing fund, pursuant to an approved recognized obligation payment schedule, is necessary for the production, improvement and/or preservation of low- and moderate-income housing during the 2025 Agency Budget year.

SECTION 21.

The Executive Director is authorized to amend the budget to transfer or accept funding or assets consistent with an approved recognized obligation payment schedule to the Agency or City Redevelopment Agency Successor Agency (RASA) for approved capital projects or operating expenses in compliance with all bond covenants, tax laws and applicable laws and regulations or changes to the aforementioned.

SECTION 22.

The Executive Director is authorized to amend the budget to receive assets or transfer assets, receive funds or transfer funds to the City RASA and execute agreements with the City or RASA as necessary to facilitate authorized directives of the State of California, the California State Department of Finance and/or the State Controller’s Office or t o provide staffing services to RASA. Agreements between the Agency or HACS and the City RASA are subject to Successor Agency Oversight Board Approval.

SECTION 23.

The Executive Director, or designee , is authorized to submit grant applications on behalf of the HACS for any and all housing and community development activities within the jurisdiction of the Agency. If such grants are awarded, HACS is authorized to accept the grant or grants execute contracts to implement grant activities with the appropriate entities (provided that the activities are fully funded by the grant or within the Budget), execute all related documents and amend the Budget. Budget expenditure and amendments for such grants are permitted for positions, services and supplies, equipment and projects. The Executive Director is directed to comply with all policies, procedures, and requirements prescribed as a condition of such grants. Such grants may include but are not limited to the following:
 Homeless Prevention and Rapid Re-Housing Program HPRP  Neighborhood Stabilization Program
 Family Unification Program
 Family Self Sufficiency
 Veteran’s Assistance and Supportive Housing

SECTION 24.

The Executive Director, or designee, is authorized to amend the Budget to make transfers of fund balances to accommodate reserve requirements. The Executive Director, or designee, may allocate and transfer any available fund balances to accounts held for future projects or reduce budget shortfalls in any other fund balances, provided monies so used are not otherwise restricted by law or regulations related to the funding source.

Further, the Executive Director is authorized to expend available balances from the payroll fund for the cost of liabil ities such as post -retirement medical benefits, sick leave and vacation accruals.

SECTION 25.

The Agency Budget is controlled at the fund group level. Except as provided in this resolution, no expenditure will exceed the approved Budget.

SECTION 26.

The Executive Director, or designee, is authorized to amend the Budget to appropriate for expenditure all revenues received in revolving funds.

SECTION 27.

The Executive Director, or designee , is authorized to increase or decrease operating Budget appropriations up to $100,000. Operating Budget appropriation increases and decreases in excess of $100,000 must be approved by the appropriate governing board.

SECTION 28.

The Executive Director, or designee, is authorized to transfer appropriations up to $100,000 per transaction in Operating Budget and contingency reserves.

SECTION 29.

The Executive Director, or designee, is authorized to increase or decrease project budget appropriations by not more than $100,000 for each project or activity. Project budget appropriation increases and decreases in excess of $100,000 must be approved by the appropriate governing board.

SECTION 30.

The Executive Director, or designee, is authorized to amend the budget to receive insurance proceeds and award contracts to expend insurance proceeds so long as such proceeds are used exclusively towards repairing, rehabilitating, replacing or otherwise compensating for the insured loss.

SECTION 31.

The Executive Director, or designee, is authorized to transfer any available fund balances from HACS instrumentalities or affiliates to allocate for future HACS projects or to reduce budget shortfalls, provided the use and receipt of funds is not otherwise restricted by law or regulations. Such transactions are subject to HACS instrumentality or affiliate board approval.

SECTION 32.

The Executive Director, or designee, is authorized to amend the Budget to refl ect all required debt service payments, pass through payments, loan repayments, and other existing obligations based on actual higher or lower revenues.

SECTION 33.

The Executive Director, or designee, is authorized to amend the operating budget or capital project budget or transfer funding of approved capital projects or operating budgets in compliance with appropriate approvals, bond covenants, tax laws and applicable laws and regulations or changes to the aforementioned.

SECTION 34.

The Executive Dir ector, or designee, serving as the Successor Housing Entity, is authorized to execute, and implement internal loans between Agency managed funds as reflected in the Budget and as consistent with bond covenants, tax laws and applicable redevelopment laws an d regulations; and to modify the terms of loans and reconcile available revenues as needed for the completion of enforceable housing obligations of the former redevelopment agency to assure receipt of anticipated revenues.

SECTION 35.

The Executive Director, or designee, is authorized to exercise default remedies and take other actions to protect HACS assets under contracts, loans, disposition and development agreements, owner participation agreements and other HACS agreements and to appropriate the associated revenues in the Budget. The Executive Director, or designee, is authorized to enter into “loan work outs,” to the extent reasonably necessary to protect HACS assets, and in entering such “work outs,” The Agency is authorized to renegotiate and rewrite the terms of the loan as if the loan were made according to current loan program underwriting criteria (including forgiveness of principal as necessary to reflect underwriting the loan at current fair market value of the subject prope rty). Further, The Executive Director, or designee, is authorized to renegotiate existing HACS debt obligations and execute new security instruments provided the terms of the new debt do not increase the principal outstanding and either result in a cost savings or provide HACS with more favorable loan terms.

SECTION 36.

The Executive Director is authorized to allocate, transfer, expend, or dispose of all funds received by HACS resulting from the repayment of loans made to developers of low income housing which originated solely from funds controlled, or entitled for use, by the Housing Authority (Housing Authority Funds), to further any project the Executive Director determines will fulfill the original purpose of the Housing Authority Funds, without fur ther authorization from the Housing Authority Board, including without limitation, negotiating, executing and amending Loan Commitment Letters, Loan Agreements, and any related documents, as approved as to form by HACS’s Office of the General Counsel.

SECTION 37.

All project appropriations in existence as of December 31, 2025, will be carried over and continued in 2026.

SECTION 38.

All multi -year operating grant budgets in e xistence as of December 31, 2025, shall be continued in 2026.

SECTION 39.

All encumbrances for valid purchase orders and contracts in effect as of December 31, 2025, may remain in effect in 2026. The Executive Director, or designee, is authorized to increase the Budget for valid encumbrances as of December 31, 2025, but only to the extent that the applicable division’s 2025 operating budget appropriations exceeded 2025 expenditures.

SECTION 40.

The Executive Director, or designee, is authorized to incorporate the changes listed on Exhibit A-1 as part of the 2026 Budget.

SECTION 41.

If any entity requires a separate resolution for any action approved within this resolution other than resolutions for approval or amendment of projects, programs or the Agency Budget, the Sacramento Housing and Redevelopment Commission is delegate d the authority to approve and deliver such resolution.

SECTION 42.

The Executive Director, or designee, or designee, is authorized to delegate the authorities as set out in this resolution.

SECTION 43.

This resolution shall take effect immediately.

TABLE OF CONTENTS:

Exhibit B: Summary of Sacramento Housing and Redevelopment Agency Proposed 2026 Budget

Exhibit B-1: 2026 City Public Housing Asset Management Projects (AMP) and Central Office Cost Center (COCC)

Exhibit B-2: HUD Resolution Approving the 2026 AMP Budgets

EXHIBIT B

SUMMARY OF SACRAMENTO HOUSING
AND REDEVELOPMENT AGENCY PROPOSED 2026 BUDGET

Approved 2026 Total Operating Budget $64,487,429

Approved 2026 New Projects $277, 247,304

TOTAL SHRA BUDGET $341,734,733

Exhibit B-1
City Public Housing AMP, Central Office and Central Services Budget January 1 - December 31, 2026
PHA Code: CA005 Total
City of Sacramento City City COCC
City City City City City City Public Central Office
AMP 1 AMP 2 AMP 3 AMP 4 AMP 5 AMP 7 Housing & Central Svc Beginning fund equity 1,527,170$ 1,261,055$ 2,534,398$ 181,660$ 896,955$ 538,828$ 6,940,066 653,900$ Revenues:

HUD Operating Subsidy 1,364,744 1,515,523 126,044 489,380 405,889 683,291 4,584,871 - Maintenance Charges to Tenants 2,000 3,000 - 1,000 10,000 1,000 17,000 - Washer/Dryer Income - - 1,899 2,081 1,127 2,961 8,068 - Rental Income - Dwelling 1,345,000 1,467,312 313,791 419,202 690,000 531,296 4,766,601 - Rental Income - Commercial - - 300,000 300,000 - Rental income other 15,000 15,000 - - 30,000 Interest Income - Investment 10,000 9,000 3,000 7,000 7,000 8,000 44,000 - Bad Debt Recovery 500 1,000 - 1,000 2,500 Return Check Fee - - - 30 100 130 Miscellaneous income 600 - - 100 3,000 1,000 4,700 - Management Fee - - - - - - 1,222,308 IT/Bookkeeping Fee - - - - - - - 129,400 Asset Management Fee - - - - - - - 173,200 Admin Fee (CFP) - - - - - - - 930,012 Central services fees - - - - - - - Total operating revenue 2,737,844 3,010,835 744,734 919,793 1,117,016 1,227,648 9,757,870 2,454,920 CFP operating transfers - - - - - - - - CFP Mgmt impr transfers 26,354 26,354 - 26,354 26,354 23,958 129,374 - AMP to AMP transfers - - 200,000 (20,000) 20,000 (200,000) - - Total revenues and transfers in 2,764,198 3,037,189 944,734 926,147 1,163,370 1,051,606 9,887,244 2,454,920 Expenditures:

Employee Services:
- Management/Maintenance 591,159 1,141,135 83,723 333,792 441,705 321,135 2,912,649 795,870 - Resident Trainees 5,000 20,000 20,000 5,000 5,000 12,000 67,000 - Total Employee Services 596,159 1,161,135 103,723 338,792 446,705 333,135 2,979,649 795,870 Services & Supplies:
- Management/Maintenance 2,224,533 1,514,784 509,921 575,006 778,449 665,469 6,268,162 1,535,013 Other Charges:

Financial Transactions 93,807 58,000 32,000 58,000 38,714 8,102 288,623 - - Central Service Fees - 50,000 50,000 434,577 - Miscellaneous (PILOT,Depr.) 50,515 54,831 13,103 17,669 20,624 14,431 171,173 - Management Fee 300,000 315,000 80,000 107,000 124,397 126,000 1,052,397 - IT / Bookkeeping Fee 40,000 33,000 10,000 11,340 13,230 14,000 121,570 - Asset Management Fee 45,000 50,000 9,600 - 18,000 20,000 142,600 - Total operating expense 3,350,014 3,186,750 758,347 1,107,807 1,440,119 1,231,137 11,074,174 2,765,460 Ending Balance 941,354$ 1,111,494$ 2,720,785$ -$ 620,206$ 359,297$ 5,753,136$ 343,360$

PHA Board Resolution
Approving Operating Budget
U.S. Department of Housing and
Urban Development
Office of Public and Indian Housing

OMB Approval No. 2577-0029 (exp. 04/30/2027)

Previous editions are obsolete Form HUD-52574 Public reporting burden for this collection of information is estimated to average 136.2 minutes per response , including the time for reviewing instructions, searching existing data sources, , gathering, and maintaining the data needed, completing the operating budget and completing and reviewing the collection of information. Send comments regarding this burden estimate or any other aspect of this collection of information including suggestions for reducing this burden, to the Reports Management Officer, QDAM, Department of Housing and Urban Development, 451 7th Street, SW, Room 4176, Washington, DC 20410. When providing comments, please refer to OMB Approval No. 2577-0029. This agency may not collect this information, and you are not required to complete this form, unless it displays a currently valid OMB control number.

This information is required by Section 6(c)(4) of the U.S. Housing Act of 1937. The information is the operating budget for the low-income public housing program and provides a summary of the proposed and budgeted receipts and expenditures, approval of budgeted receipts and expenditures, and justifica tion of certain specified amounts. HUD reviews the information to determine if the operating budget adopted by the public housing agency (PHA) and the amounts are reasonable, a nd that the PHA complies with HUD prescribed procedures. PHA boards must approve the operating budget and HUD requires boards to certify their approval through this form. Responses are required to obtain benefits. This information does not lend itself to confidentiality.

PHA Name: PHA Code:

PHA Fiscal Year Beginning Board Resolution Number:

Acting on behalf of the Board of Commissioners of the above -named PHA as its Chairperson, I make the following certifications and agreement to the Department of Housing and Urban Development (HUD) regarding the Board’s approval of (check one or more as applicable):

DATE
Operating Budget approved by Board resolution on:

Operating Budget submitted to HUD, if applicable, on:

Operating Budget revision approved by Board resolution on:

Operating Budget revision submitted to HUD, if applicable, on:

I certify on behalf of the above-named PHA that:

1. All statutory and regulatory requirements have been met;

2. The PHA has sufficient operating reserves to meet the working capital needs of its developments;

3. Proposed budget expenditure are necessary in the efficient and economical operation of the housing for the purpose of serving low-income residents;

4. The budget indicates a source of funds adequate to cover all proposed expenditures;

5. The PHA will comply with the wage rate requirement under 24 CFR 968.110(c) and (f); and

6. The PHA will comply with the requirements for access to records and audits under 24 CFR 968.110(i).

I/We, the undersigned, certify under penalty of perjury that the information provided above is true and correct.

WARNING: Anyone who knowingly submits a false claim or makes a false statement is subject to criminal and/or civil penalties, including confinement for up to 5 years, fines, and civil and administrative penalties. (18 U.S.C. §§ 287, 1001, 1010, 1012; 31 U.S.C. §3729, 3802).

Print Board Chairperson’s Name: Signature: Date:

CITY OF SACRAMENTO HOUSING AUTHORITY
CA005
01/01/2026
November 18, 2025
Mayor Kevin McCarthy
RESOLUTION NO. 2025 -

Adopted by the Sacramento City Council

November 18, 2025

Approval of Multi-Family Lending and Mortgage Revenue Bond Policies Program Application Schedule

BACKGROUND

A. Sacramento Housing and Redevelopment Agency (SHRA) proposes to revise and implement the Multifamily Lending and Mortgage Revenue Bond Policies Program Application Schedule to correspond with California Tax Credit Allocation Committee and California Debt Limit Allocation Committee application deadlines.

BASED ON THE FACTS SET FORTH IN THE BACKGROUND, THE CITY COUNCIL RESOLVES AS FOLLOWS:

SECTION 1.

SHRA is authorized to adopt the 2026 Multifamily Lending and Mortgage Revenue Bond Policies Program Application Schedule as outlined in Exhibit A-2.

SECTION 2.

The proposed action is an administrative and fiscal activity and does not constitute a project subject to environmental review under the California Envi ronmental Quality Act pursuant to 15 CCR §15378(b) and is exempt under the National Environmental Policy Act per 24 CFR 58.34(a)(2) and (3). Environmental Review for specific projects will be completed prior to any discretionary action(s) being carried out with regard to such projects.

TABLE OF CONTENTS:

Exhibit A -2: Multifamily Lending and Mortgage Revenue Bond Policies Program Application Schedule

Exhibit C

Sacramento Housing and Redevelopment Agency
Multi-Family Loan and Mortgage Revenue Bond Applications

2026 Schedule

TCAC & CDLAC Applications:

Pre-Application Deadline January 2, 2026
Application Deadline March 2, 2026
Environmental Deadline* May 1, 2026
Sacramento Housing and Redevelopment Commission (SHRC) June 3, 2026 Board of Supervisors (Board) / City Council (Council) June 16, 2026 Est. 9% TCAC/CDLAC Application Deadlines July 2026/September 2026

Pre-Application Deadline July 1, 2026
Application Deadline September 1, 2026
Environmental Deadline* November 1, 2026
SHRC January 13, 2027
Board / Council January 19, 2027
Est. 9% TCAC/CDLAC Application Deadlines March 2027/May 2027

.

*Environmental clearance (CEQA and NEPA) not received by this date will result in project approvals being delayed and the TCAC/CDLAC application being submitted at a later date.

Attachment 2
Unfunded Multifamily Affordable Housing Developments
Pre-Application Received by SHRA in 2025*

Name Location Developer Total Units Affordability AMI Funding Request 1220 H Street Apartment 1220 H Street TWG Development 99 30-70% AMI

$8,256,100
Florin Senior Apartments 2800 Florin Road Christian Church Homes
100 30-50% AMI

$5.000,000
Q Street Apartments 6779 Q Street Community
Housing Works
108 30-70% AMI

$2,000,000

Longview Longview Drive Jamboree Housing 66 30% - 50%AMI (65 homeless)
$2,500,000
San Juan II 5716 Stockton Blvd Mutual Housing 70 30-60% AMI (46 homeless)
$2,500,000
Folsom Garden
Apartments
Corner of Bradshaw
Blvd & Folsom Blvd
West Development
Ventures
48 30% - 60% AMI $5,900,000
Wah Avenue 2900 Wah Avenue Mutual Housing
& Habitat
119 30-60% AMI

$9,914,995
Berry Hotel 729 L Street Jamboree Housing 105 30-45% AMI $2,500,000 37th Avenue PSH 5337 37th Avenue EPO Development 41 30% AMI (40 homeless)
$665,000
Beech Hill 8789 Greenback
Lane
Pacific Housing 29 30-60% AMI

$1,610,000
Housing for Hope 2810 Gateway Oaks
Drive
Danco 144 30% AMI
(144 homeless)
$6,268,867
Northgate 3796 Northgate California
Supportive Housing
132 30% AMI
(40 homeless)
$7,854,000
The Grace 15th and G Streets Legacy
Development
41 30-80% AMI $1,925,000
Total 1102 $56,893,962
* Insufficient funds.
.

sacramento housing and
redevelopment agency

PROPOSED BUDGET

shra
proposed budget
fy2026
Submitted to:

Sacramento City Council
Sacramento County Board of Supervisors
Housing Authority of the City of Sacramento
Housing Authority of the County of Sacramento
Sacramento Housing and Redevelopment Commission
By
James Shields
Acting Executive Director

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shra
2026 proposed budget

ACKNOWLEDGMENT
Prepared by the Sacramento Housing and Redevelopment Agency Finance Department
Kay Giunta, Assistant Director - Finance
Rupi Tamana, Finance Manager
Vijay Kumar, Accountant
Karen Pimentel, Accountant
Brian Garcia, Accountant
Helen Huang, Accountant
Barbara Reisinger, Accounting Technician
Design and layout by Leo Autote III

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TABLE OF CONTENTS
1 - general
Transmittal Letter
Profile of the Agency
Long-Term Financial Planning
Relevant Financial Policies
Strategic Goals
Mission, Vision, and Goals
Budget Process Timeline
3 5
6 7
8 9
10 2 - financial management policies
Revenue Policy
Debt Policy
Interdepartmental Charges/Indirect Cost Recovery
Annual Audit
Budget Policies and Procedures
Accounting Structure and Principles
17 17
18 21
21 23
Major Revenues and Descriptions of Programs29
Fund Structure37
3 - major revenue
4 - fund structure
5 - budget summaries
Agency Organization Chart
Summary of Full-Time Equivalent (FTE) Positions by Department Budget Appropriation Comparison Schedule
Fund Equity Summary
Fund Equity - City Enterprise Funds - Housing
41 42
43 44
45 Agency Clerk
Executive Director
Finance
Governing Boards
Human Resources
Information Technology
Legal
Procurement Services
SHRA Administrative Headquarters
57 60
64 68
69 74
77 84
88 Housing Choice Voucher Program
Property Management
91 103
Development115
6 - administrative support
7 - housing authority
8 - development
9 - real estate and
construction services
Real Estate and Construction Services131
46 47
53 Fund Equity - County Enterprise Funds - Housing
Fund Equity - Other Governmental Funds
Fund Equity - Internal Services Funds
Community/Social Services
Public Services by Category
139
141
10 - community/social services
5 - budget summaries
Debt Service145
11 - debt service
12 - capital projects
Glossary153
Capital Projects Schedule149
13 - glossary

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sacramento housing and
redevelopment agency

PROPOSED BUDGET

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1 GENERAL

OVERVIEW

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1general overview
3 shra 2026 budget

GENERAL OVERVIEW
1 TRANSMITTAL LETTER
November 1, 2025
City Council, City Housing Authority,
Board of Supervisors and County Housing Authority
Honorable Members in Session:

Today, I present to you the Sacramento Housing and Redevelopment Agency’s proposed budget for 2026. This budget document provides detailed information about the forecasted revenues and expenditures for the Agency in the coming year.

OVERVIEW OF THE 2026 SHRA PROPOSED BUDGET
The Sacramento Housing and Redevelopment Agency (SHRA) is submitting its 2026 Proposed Agency Budget totaling $341.7 million, an increase of $14.6 million (4.5% increase) from the $327.1 million approved in 2025. This budget continues SHRA’s mission to provide affordable housing opportunities and advance community revitalization across the City and County of Sacramento.

The 2026 budget is balanced, with projected revenues equal to planned expenditures across all major programs. The revenue structure relies primarily on federal allocations from the U.S. Department of Housing and Urban Development (HUD), supplemented by state, local, and other funding sources.

The HCV program remains the largest component of SHRA’s budget at $216 million, representing over 70% of the total FY2026 budget. As units convert from Public Housing to Section 8 under RAD, SHRA receives increased HAP funding through the HCV program. This transition expands the HCV budget while reducing reliance on traditional operating and capital subsidies. Growth in HUD appropriations reflects increased funding for tenant-based rental assistance and modest adjustments for inflationary costs. It is important to note that while HUD funding has grown on the subsidy side, increases in 1 general overview
4 shra 2026 budget
administrative fees have not kept pace with rising personnel and operational costs, requiring SHRA to carefully manage staffing and overhead.

SHRA’s funding sources are independent of the City or County’s General Fund. In addition, over eighty percent of the Agency’s funding originates from federal appropriations allocated to the Department of Housing and Urban Development (HUD). Given the aforementioned factors, it was particularly prudent while preparing the budget to maintain a fiscally conservative approach in the funding outlook.

As with previous year’s budgets, the 2026 budget centers on conveying the Mission, Vision & Goals of the Organization, by:
• Continuing to maximize leasing of vouchers in the HCV program. • Continuing to pursue new funding opportunities to decrease reliance on traditional funding sources for the creation and preservation of affordable housing and by;
• Continuing to focus on the rehabilitation and repositioning of former Public Housing properties.

The 2026 challenges include the aging Public Housing inventory and limited amount of funding. The Agency’s inventory faces mounting capital and modernization needs; however, Capital Fund Appropriations have continuously come up short. This reality highlights the need of the Agency to continue to pursue the Rental Assistance Demonstration (RAD) disposition process to maximize private investment and Housing Tax Credits.

We are optimistic that with your leadership and support, we will continue to bring forth award-winning affordable housing projects and to invest in community revitalization activities through effective partnerships that improve Sacramento’s quality of life.

Sincerely,
James Shields
Acting Executive Director

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5 shra 2026 budget

GENERAL OVERVIEW
1 PROFILE OF THE AGENCY
The Sacramento Housing and Redevelopment Agency was created to ensure the ongoing development of affordable housing and to continuously fuel community redevelopment projects in the city and county of Sacramento.

These goals are met by creating safer neighborhoods and a more robust economy, so individuals, families and children in our community have the opportunity for a better life. Our work has been recognized among the best in the country by the U.S. Department of Housing and Urban Development and others. Every day, our team of over 200 employees secures funding, battles for support, organizes our partners and engages the Sacramento community in a proactive collaboration to change lives.

The Agency, a joint powers authority created in 1982 (operating since 1973), serves as the fiscal agent/administrator and provides the exclusive staffing for the Housing Authorities of the City and County of Sacramento, formed July 1939 and June 1940, respectively. The Agency is a separate legal entity and is not a component unit of the City or County of Sacramento. The Agency receives no City or County general funds and is not included in the Annual Comprehensive Financial Report of either the City or County of Sacramento.

Sacramento Housing and Redevelopment Commission (Commission) is the governing board of the Agency. The Commission’s authority to approve housing related projects, programs, and budgets is limited to what is delegated to them by the governing boards of the Agency members. The City Council serves as the City Housing Authority and the City Redevelopment Agency Successor Agency governing boards and retained the power to approve City housing related projects, programs, and budgets. The County Board of Supervisors serves as the County Housing Authority and the County Redevelopment Agency Successor Agency governing boards and retained power to approve County related housing agenda items. The Commission also serves in an advisory capacity for each Agency member, and it has operational authority within the budget and policy direction approved by the City Council and County Board of Supervisors.
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6 shra 2026 budget

LONG-TERM FINANCIAL PLANNING
The Agency adopted conservative fiscal strategies during prior years in anticipation of a progressive decline in future resources. Although the economy appears to be stabilizing on a national and local level, the Agency continues to actively seek out ways to improve work processes and implement initiatives that streamline and consolidate services and functions to remain as cost effective and as efficient as possible.

The Agency struggles to project revenues and expenses for an extended future period due to the changes that occur at the federal level. The Agency’s major programs rely heavily (over 80%) on Federal funding and are subject to the changing political priorities and interests depending on the year and the health of the country’s overall economy. The major programs experience proration fluctuations, resulting in less funding than the Agency’s actual true costs. Each proration is dependent on the status of the Federal Budget.

Therefore, all future expenditures would also be dependent on the same fluctuation of the proration amounts and any reserves that the Agency may have available.

The Agency administers and manages federal housing and community development entitlement funds. Specific funding includes the federal Community Development Block Grant Programs (CDBG) and Home Investment Partnership Programs (HOME) for the City and County of Sacramento, and Homeless Continuum of Care, Housing Opportunities for Person with AIDS (HOPWA) and Emergency Solutions Grants, federal grant programs from the County of Sacramento.

The Housing Authorities own and/or manage 3,371 units of affordable housing under the Public Housing/Property Management Program. This includes 2,096 apartments, duplexes, and some single family homes to qualified low-income families. The Property Management group also manages 271 affordable units as well as manages the properties owned by the non-profit arm of the Agency, Sacramento Housing Authority Repositioning Program Inc (SHARP). SHARP properties include 499 Rental Assistance Demonstration (RAD) and or project based units, as well as 231 elderly units and 274 scattered-site properties. 1general overview
7 shra 2026 budget
• Protecting “core services” to the greatest extent possible, with delivery of housing programs, public services and capital projects being a major priority;
• Managing program activities by focusing on the efficiency of program delivery and the maximization of results;
• Consideration of the long term financial sustainability; • Using partnerships with community based organizations and private entities whenever practical; and
• Developing budget plans that deal with the immediate needs of the Agency and employ strategies that address the long-term needs of the communities we serve.

GUIDING PRINCIPLES USED TO DEVELOP THE
AGENCY’S BUDGET

RELEVANT FINANCIAL POLICIES
The Agency is committed to increasing the supply of affordable housing and in past years has worked to expand the number of sites with project-based vouchers (PBV) to serve individuals and families experiencing homelessness.

Currently, there are more than 1,300 PBV units dedicated to previously homeless families, with additional units under construction. All of these PBV units come with robust services. In addition, the Agency coordinates closely with the City and County in the development of inclusionary ordinances, the Sacramento Affordable Housing Plan, and other policies to increase rental housing production and homeownership opportunities. As a lender and developer, the Agency strives to efficiently manage its resources in order to address the range of needs and reach special populations, the workforce population, and those who are moving out of the rental market to buy their first homes. 1 general overview
8 shra 2026 budget

STRATEGIC GOALS
The Agency continues to focus its energy and resources on outcomes and improvements that increase efficiencies and strengthen operations, both of which are considered crucial elements of its long-term strategic planning goals. As such, in our ongoing commitment to openness, transparency, accountability, and responsiveness, the Agency continues to utilize the SHRA website at www.shra.org to improve public awareness with timely information, as well as, easier access to reports and documents. The Agency continues to develop new features on the website which will give our customers 24/7 access to do business with the Agency.

In alignment with the Agency’s core strategic objectives to enhance operational efficiency and financial sustainability, a significant technology initiative was launched in 2025 to consolidate and modernize our Yardi database. This crucial project is a foundational investment that will centralize workflows and automate manual, repetitive tasks, thereby reducing administrative burdens, minimizing costs, and increasing productivity. The consolidation will also improve our service delivery model by providing customers with 24/7 online access and laying the groundwork for future AI-enabled support. This strategic undertaking is a long-term investment designed to not only improve day-to-day operations but also to position the Agency for continued mission success and fiscal responsibility.

Key Indicators were used throughout the fiscal year as a tool to measure, evaluate and develop supporting actions relating to operational improvements. Most importantly they were utilized by management to ensure resources needed were reflected in the 2026 budget, that departmental objectives and goals were obtainable, and to establish outcomes that best support the Mission of SHRA.
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9 shra 2026 budget
SHRA’s mission is to provide affordable housing
opportunities, revitalize communities and to serve as the Housing Authority for the City and County of Sacramento.

Our vision for Sacramento is a region:
• Where all neighborhoods are excellent places to live, work and do business • Where all people have access to decent, safe and affordable housing • Where everyone can obtain a job and attain financial self-sufficiency To help achieve our Vision, SHRA is working to fulfill these goals:
• Develop, preserve and finance a continuum of affordable housing opportunities for Sacramento City and County residents • Effectively and efficiently maintain Agency-owned housing by providing tenant-based rental assistance programs
• Revitalize lower income neighborhoods to create healthy and sustainable communities
• Promote economic development through strategic infrastructure and public facility improvements

OUR MISSION

OUR VISION

OUR GOALS
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10 shra 2026 budget
JUNE
Fund Equity - Mid-Year Schedule
The mid-year fund equity schedule provides the estimated beginning balance available for appropriation. The estimated beginning balance available is any amount that has not been previously budgeted. The beginning balance estimates are critical as they let management know if there were excesses or deficits from prior years. Excesses will help fund future expenditures while deficits will need to be funded from the next year’s revenues or a transfer from other funding sources.

Revenue Schedule
The revenue schedule contains your prior year actual revenues, estimated revenue data for the current year, projected to year end, and the revenue forecast for the next year. The revenue estimates should be based on historical amounts and any new revenue streams (grants, entitlements, subsidies, rents, loans, rebates, etc.) that expected in the following year. These estimates are critical as the rest of the budget is built from this data.

Budget Narrative and Performance Measures Available for Update Departments are provided with the forms necessary to complete their budget narrative and begin compiling the performance measures reported in the budget. Each Narrative includes description of the Division/Department activities, Goals and objectives for the budget year as well as prior year accomplishments and Performance measures.

BUDGET TIMELINE
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11 shra 2026 budget
JULY
Operating Division Budget
(salaries, benefits, services and supplies & misc fees) Each operating division has their own operating budget file. The salary and benefit information is provided to Finance management by HR. The amounts for the services and supply budgets are mainly provided by managers and directors of each division. Certain items are provided by Finance management (insurance, audit fees, banking fees, housing management & bookkeeping fees). Finance management works with the directors/managers from the other divisions in order to obtain the best estimates and if necessary, reduce the amount requested due to availability of revenues.

Project Defunding Schedule
The project defunding schedule is created with input from program staff.

They determine if there are budgeted projects that will not be developed or acted upon. By defunding a capital project, it frees up an amount that can be re-budgeted for another project or used for operations. It can also remain unbudgeted in order to cover a deficit fund balance.

Debt Service Schedule
The debt service schedule is provided by Finance management & staff. The amounts come from amortization schedules in the debt data base or may be projected amounts for new debt issues. Re-payment on advances to other funds are also included in this schedule as well as payments to outside entities.

The debt service principal and interest payments are budgeted into division

91. HCV and Headquarter debt service amounts are in the operating division worksheets but need to be added as memo entries in the debt service schedule for presentation purposes.
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12 shra 2026 budget
JULY continued
Transfers schedule
The transfers schedule is created near the end of the process. Management will determine if there are funds that have deficits that can be covered by another funding source. Certain funds have strict guidelines on how deficits can be funded. Housing funds (AMPs) have transfers from the capital fund program for operations and management improvements.

Financial transactions
Financial transaction data is provided mainly from Finance staff. The types of transactions are investment fees, Amerinational fees, fiscal agent fees, property tax/flood assessments, banking fees, rebates, repayment agreements, misc. insurance fees, and any other fees that don’t go into the operating division. The financial transaction fees are budgeted into divisions 90 (with a few exceptions).

HAPs schedule
The Housing Assistance Payments (HAPS) expenditure amounts are provided by Finance staff based on anticipated revenue amounts.

Public services schedule
Public Services schedule contains amounts budgeted to non-profit entities for use in homeless programs and other community service projects. The Executive staff works with the other entities to determine the level of need as well as available agency resources.

Capital Projects schedule
The capital project schedule is compiled by information on anticipated projects from program staff. Finance Management will also include available amounts remaining in certain funds as development assistance or housing development assistance projects.
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13 shra 2026 budget
AUGUST
Department budget meetings
The budgets created by the departments are submitted and prepped for budget meetings with Executive Director and Chief Financial Officer.

Debt budget meetings continue
The budgets created by the departments are finalized with Executive Director and Chief Financial Officer.

SEPTEMBER
Budget Presentation - Commission
Presentation of final Proposed Budget is presented by the Chief Financial Officer and Executive Director to the Agency Commission.

OCTOBER
Budget Presentations - City and County
Presentation of final Proposed Budget is presented by the Executive Director to City Council and County Board of Supervisors.

NOVEMBER

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2 FINANCIAL

MANAGEMENT

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1general overview
17 shra 2026 budget

FINANCIAL MANAGEMENT
2 Revenues will be conservatively estimated using the best information available, and the Agency will strive to maintain a stable revenue system and operating structure that protects the Agency from short term fluctuations in individual revenue sources
Intergovernmental assistance in the form of grants and loans will be used to finance only capital projects or programs that can be sustained over time or have a limited horizon.

In general, one-time revenues will be used only to support capital projects or other non-recurring expenditures. One-time revenues may be used for operating programs provided that longer term financial planning is addressing any imbalances between operating revenues and expenditures.

REVENUE POLICY - FY2026
It is the intent of the Agency to issue debt in a manner that adheres to state and federal laws, existing bond covenants and prudent financial management.

DEBT POLICY - FY2026
Minimize debt service
and issuance cost
Maintain the highest
practical credit rating
Evaluate the cost effectiveness
of all potential borrowings
18 shra 2026 budget
2 financial management
Compliance with
continuing disclosure
requirements
The Agency will not use long-term debt financing for any recurring purpose such as current operating and maintenance expenditures. While the Agency does not anticipate issuing any short-term debt instruments such as tax or bond anticipation notes, these financing instruments shall be excluded from this limitation.

The Agency will diligently monitor its compliance with bond covenants and ensure its adherence to federal arbitrage regulations.

Full and timely
repayment of
outstanding debt
The Agency currently utilizes an internal service fund for the following purposes:

INTERDEPARTMENTAL CHARGES/
INDIRECT COST RECOVERY - FY2026
Support Services
to accumulate resources in the form of fees for service which are charged to operating departments for the costs of support services and for the replacement of equipment serving the entire organization.

Insurance
to accumulate resources for payment of insurance premiums, deductibles, and loss reserves.

Capital Facilities
to accumulate resources for the maintenance, repair and debt payments of the Agency administrative building.

Payroll Fund
to accumulated resources to pay for employee payroll and benefit costs as well as the costs of future post-retirement medical benefits. 19 shra 2026 budget
2financial management
The Support Service fund is a collective group of departments which provides corporate oversight, general support, specialized services, and professional support. Several departments of SHRA benefit from these services and may not be readily identifiable to a particular one. The OMB Omni Circular, found in the Code of Federal Regulations at 2 CFR Part 200, is the current authoritative source regarding the allocation of indirect costs to federal programs.

Appendix VII outlines the requirements concerning indirect cost allocation plans for State and Local government agencies such as housing authorities.

SHRA utilizes direct salaries and wages as the distribution base for indirect costs.

The Authority has the following overhead pool that will be allocated to various funds as shown below:

PROGRAM/PROJECT
Support Services fund which is a combination of the following Departments:
• Governing Boards
• Executive Director
• Legal
• Human Resources
• Finance
• Information Technology
• Agency Clerk
• Procurement
• Capital Projects – Admin Services

DESCRIPTION/TYPES OF EXPENDITURES
Expenses directly related to the administration and management of the Agency.

These expenses are spread to all funds included in the allocation model. 20 shra 2026 budget
2 financial management

DIVISION CHARGES
• Housing Admin
• Housing Choice Voucher
• Community Development
The methodology that is used is as follows:

Direct Labor in each fund, divided by the Direct Labor for all funds included in the pool, equals the percentage of indirect costs to be charged to that particular fund from that cost pool. For example, if Community Development represents 21% of the direct labor relative to all of the funds that are to be allocated overhead, then Community Development would be charged 21% of the indirect cost from the Supportive Services fund, such as Executive Director, HR, Finance, IT, etc.
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$10,300 $4,017 $5,047 $1,236 $10,300
$1,586,021 $618,548 $777,150 $190,323 $1,586,021
$1,671,160 $651,752 $818,868 $200,539 $1,671,160
$2,135,889 $832,997 $1,046,586 $256,307 $2,135,889
$2,691,565 $1,049,710 $1,318,867 $322,988 $2,691,565
$5,142,447 $2,005,554 $2,519,799 $617,094 $5,142,447
$1,834,675 $715,523 $898,991 $220,161 $1,834,675
$324,436 $126,530 $158,974 $38,932 $324,436
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Procurement
Agency Clerk
TToottaallss
Governing Boards
Executive Director
Legal
Human Resources
Finance
Information Technology
21 shra 2026 budget
2financial management
The Agency is required to have an independent audit performed annually by a qualified independent accounting firm.

The independent auditing firm will be selected by the Agency based on a competitive proposal process and the selection will be approved by the City Council and the County Board of Supervisors.

ANNUAL AUDIT - FY2026
The Agency is a joint powers authority formed by the City and County of Sacramento, and the annual budget is prepared on a calendar year basis.

Initially, the Executive Director is required to submit a proposed budget to the Agency advisory board, the Sacramento Housing and Redevelopment Commission for their recommendation. The budget is then submitted for approval to the Sacramento City Council, sitting as the City Council, and the Housing Authority of the City of Sacramento. Simultaneously, the budget is also submitted for approval to the Sacramento County Board of Supervisors, sitting as the County Board of Supervisors and the Housing Authority of the County of Sacramento. The budget submitted is required to be a balanced budget either through the matching of ongoing revenues with proposed expenditures or through the use of existing fund balances.

BUDGET POLICIES AND PROCEDURES - FY2026

BUDGET BASIS
The basis of the budget refers to when revenues and expenditures are recognized in the funds. Governmental funds recognize revenues when they become measurable and available and expenditures are generally recognized when the related liability is incurred. Proprietary funds are accounted for using the accrual basis of accounting. Their revenues are recognized when they are earned, and their expenses are recognized when incurred. 22 shra 2026 budget
2 financial management

RESPONSIBILITY
Each department’s management team is responsible for preparing the individual departmental budget requests in accordance with the guidelines provided by the Executive Director and Director of Finance. The Finance Department provides each department with cost experience data and assists departments in addressing issues related to funding availability. The Finance Department prepares all revenue, debt service and financial transaction estimates.

BUDGET REVIEW
During the budget review process, the Executive Director, in conjunction with the Finance Department, analyzes new positions, operating and capital budget requests. This information is then compiled and the Executive Director or Director of Finance holds meetings with each department, as needed, to review their expenditure request for the proposed budget year. At the completion of these meetings, the Finance Department again compiles all the financial data and the Director of Finance presents the proposed budget to the Executive Director for review.

BUDGET ADOPTION
The Executive Director presents, via publicly noticed sessions, the budget to the governing boards. The budget is also presented to the Sacramento Housing and Redevelopment Commission prior to submission of the proposed budget to all governing boards for approval.

BUDGET IMPLEMENTATION
A budgetary control system is maintained to ensure compliance with the budget. The Finance Department is responsible for setting up the budget for tracking purposes and is charged with ensuring fund availability during the year to cover expenditures and appropriations. Reports comparing the budget with expenditures may be generated by departments as needed for review. 23 shra 2026 budget
2financial management

BUDGET CONTROL
The Agency budget is controlled at the fund group level. Except as provided in the enclosed budget resolutions, no expenditure will exceed the approved budget. Budget amendments are done if expenditures look to be going over budget, but only up to $100,000. Any amounts in excess of $100,000 require approval by the governing boards. Purchasing authority is delegated to various departments. Large purchases are the same process as small purchases.

All items have to be budgeted, but as long as there are funds in a project or admin, monies can be spent.

ACCOUNTING STRUCTURE AND PRINCIPLES - FY2026

ACCOUNTING SYSTEM
In developing and evaluating the Agency’s accounting system, consideration is given to the adequacy of internal accounting controls. Internal accounting controls are designed to provide reasonable, but not absolute, assurance regarding the safeguarding of assets against loss from unauthorized use or disposition; and the reliability of financial records for preparing financial statements and maintaining accountability for assets. The concept of reasonable assurance recognizes that the cost of a specific control feature should not exceed the benefits likely to be derived and the evaluation of costs and benefits require estimates and judgments by management.

All evaluations of the Agency’s internal control will continue to occur within the above framework. The Agency’s internal accounting controls adequately safeguard assets and provide reasonable assurance of proper recording of financial transactions.

BASIS OF ACCOUNTING
Special revenue and other governmental fund types are accounted for on a modified accrual basis. Under the modified accrual basis, revenue is recognized when susceptible to accrual (e.g., when it becomes both measurable and available). 24 shra 2026 budget
2 financial management
“Measurable” means the amount can be determined and “available” means collectible within the current period or soon enough thereafter to pay current liabilities. This is generally within sixty (60) days after the end of the fiscal year.

Expenditures are recognized when the related fund liability is incurred.

Proprietary funds (enterprise and internal service funds) are accounted for on an accrual basis. Under this method, revenue is recognized when earned and expenses are recognized at the time the liability is incurred.

FUND DESCRIPTIONS
The Agency’s accounting records
are organized and operate on a
“fund” basis, which is the basic
financial accounting entity in
governmental accounting. The
accounting system is designed to
enable the use of these types of
funds. Each fund is designed by
fund type and classification:
• Proprietary Funds:

Enterprise and Internal Service
• Governmental Funds:

Special Revenue, Debt Service and
Capital Projects
• Account Groups:

Capital Assets and Long-Term Debt

PROPRIETARY FUNDS
Generally Accepted Accounting Principles (GAAP) applicable to a private commercial business is applicable to proprietary funds of a governmental entity. The accrual basis of accounting is utilized. The measurement focus is based upon a determination of net income, financial position and cash flows.

Accordingly, basic financial statements are required, such as the balance sheet, the statement of revenues, expenses and changes in retained earnings (deficit), and the statement of cash flows.

Enterprise Fund
accounts for operations that are financed and operated
in a manner similar to private enterprises, where the
intent is that the cost of providing goods or services is recovered primarily through user charges.
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2financial management
Internal Service
Fund
accounts for activities involved in rendering services
to departments within the Agency. Costs of materials
and services used are accumulated in these funds and
are charged to the user departments as such goods are
delivered or services rendered.

GOVERNMENTAL FUNDS
Governmental Funds are used to account for the Agency’s expendable financial resources and related current liabilities, except for those accounted for in proprietary funds. The basic financial statements necessary to fairly present financial position and operating results for governmental funds are the balance sheet and the statement of revenues, expenditures and changes in fund balance. Governmental funds are maintained using the modified accrual basis of accounting.

Special
Revenue Fund
accounts for the proceeds of specific revenue sources
that are restricted by law or administrative action for specified purposes.

Debt Service
Fund
accounts for accumulation of resources for, and
payment of, interest and principal on long-term debt.

Capital Project
Fund
accounts for financial resources used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds).

ACCOUNT GROUPS
Account Groups are used to establish accounting control and accountability for the Agency’s capital assets and long-term debt.

Capital Assets
Account Group
accounts for long-term assets of the Agency, except for those accounted for in proprietary fund types.

Long-Term Debt
Account Group
accounts for long-term debt of the Agency, except for
debt accounted for in proprietary fund types.

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3 MAJOR

REVENUES

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1general overview
29 shra 2026 budget

MAJOR REVENUES
3 MAJOR REVENUES AND DESCRIPTIONS

OF PROGRAMS

HOUSING CHOICE VOUCHER PROGRAM (HCV)
The Housing Choice Voucher (formerly Section 8 Housing Assistance) program is funded by HUD through Annual Contribution Contracts (ACC). The Agency administers this program on behalf of the Housing Authority of the County of Sacramento. The HCV program permits the applicant to obtain housing in the private rental market using housing vouchers. The program participants pay a portion (an adjusted 30% of gross family income) of the lease rate to the owner and the remaining rental amount is paid by the Housing Authority. Participants can utilize their voucher anywhere in the City or County of Sacramento.

Revenue estimates for 2026 are based on anticipated funding from HUD in the form of Housing Assistance Payments (HAP) and Administrative Fees (AF).

Revenue is tied to the Leasing of Vouchers. Currently, the Housing Authority has 13,567 vouchers authorized for leasing each month. Despite the Agency being entitled to maximum funding for the program, HUD intentionally provides less funding than required to cover HAP costs in an effort to recapture accumulated HAP reserves from public housing authorities across the country. In 2025, HUD prorated our HAP eligibility at 100%, however, the Agency anticipates a lower funding level for 2026 (between 85 and 90%) based upon the current proposals moving through Congress.

The HCV Program is currently in “shortfall” which means that the funds allocated to cover the cost of the housing subsidies in 2025 exceed the funds available. Housing Authority staff is meeting regularly with HUD staff to track costs and implement cost-saving measures. For example, the Housing Authority stopped issuing vouchers, began billing the initial Housing Authority for the management of their vouchers when families moved into Sacramento County from other jurisdictions, discontinued its practice of increasing the number of project-based vouchers and returned to the practice of issuing vouchers for a limited time period.
30 shra 2026 budget
3 major revenues
The Housing Authority owns and/or manages a total of 3,371 units of affordable housing for over 7,600 extremely low, very low, and low-income persons, including children, seniors, and disabled individuals. The Public Housing Program provides 1,902 apartments, duplexes, and some single-family homes to qualified low-income families. There are 1,257 units in the City of Sacramento, and 645 units in the County of Sacramento. This housing is owned, managed, and maintained by the Housing Authority, making it one of the largest landlords in Sacramento County.

The Housing Authority also owns and manages 271 affordable units comprising of tax credits funded projects, and other local and state funded projects.

HUD provides an annual operating subsidy to pay the cost of the Public Housing Program not covered by tenant rents which is appropriated annually through the federal budget process. The federal budget process has recently been erratic, with annual appropriations reaching as high as 103% of funding eligibility in 2010 to as low as 82% in 2013. In 2025, the program was funded at 92.97% of funding eligibility, meaning that the program received only 92.97% of what HUD believes the Agency needs to run the program.

The Housing Authority has participated in the Rental Assistance Demonstration (RAD) Program, where HUD has approved the disposition of public housing from the program to address the nationwide backlog of deferred maintenance on public housing properties. The authority has partnered with SHRA’s nonprofit, Sacramento Housing Authority Repositioning Program, Inc. (SHARP)

HCV ADMINISTRATIVE FEE
HCV administrative funding eligibility is based upon the number of units leased within the Housing Authority’s authorized voucher allocation. Once eligibility is determined, HUD uses a formula to determine administrative fees for the Agency. For 2026, the Agency estimates receiving $123.41 per unit for the first 7,200-unit months leased each month and $115.18 per unit on all remaining unit months leased. HUD then applies a proration to the formula to reduce fees paid so that the administrative fees paid to housing authorities’ matches the appropriations provided by Congress. In 2025, the proration was 90% of administrative funding eligibility. For 2026, the Agency is estimating a significantly lower proration rate.

PUBLIC HOUSING/PROPERTY MANAGEMENT

OPERATING SUBSIDY
31 shra 2026 budget
3major revenues
to transfer ownership and maintain the properties. This move has and will continue to not only preserve low-income housing, but it will also allow private investment to address the capital needs of the Agency properties. Participation in this program will decrease future allocations of the Operating Subsidy, as the number of units in the Public Housing Portfolio will decrease, year after year.

LOCAL HOUSING (NON-FEDERAL)
The Housing Authority also owns and manages 271 affordable units funded with tax credits and local funds. These local housing projects are not regulated by HUD and anticipate 2026 revenues that are relatively status quo with prior years.

Additionally, the non-profit organization, Sacramento Housing Authority Repositioning Program Inc. (SHARP), owns and manages three high rise properties consisting of 231 elderly-only units, 274 scattered sites with project- based Section 8 voucher units, and 499 Rental Assistance Demonstration (RAD) and/or project-based units which are managed by Housing Authority staff.

CAPITAL FUND PROGRAM (CFP)
The HUD CFP provides funding specifically intended for the development, financing, modernization, and management improvements needed at properties owned under the HUD public housing program. Funds are allocated annually via a formula. The Agency receives funding for the public housing properties owned by both the City and County Housing Authorities. Between 2003 and 2015, HUD funding for the CFP decreased 36 percent, with the sharpest decrease coming in 2011 at 21 percent. In 2019, HUD funding for the CFP increased from the 2018 levels, while 2020 had decreased slightly. It is expected that future funding years will continue to decrease due to Agency participation in the Rental Assistance Demonstration (RAD) program as the funding is tied to the number of units in the Public Housing Portfolio.

COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG)
CDBG is a federal entitlement program provided to communities annually for the benefit of low-income persons through housing improvement, public improvements, economic development, public service, and elimination of blighting conditions. Areas of Sacramento which are low-income and extremely physically blighted have been selected for targeted CDBG assistance. These funds must be used to augment but not replace local funds and responsibilities. 32 shra 2026 budget
3 major revenues
The annual HUD CDBG entitlement budget is allocated to cities and counties based on a formula comprised of several measures. The Agency receives grants for both the City and the County of Sacramento. Since 2010, CDBG appropriations have been cut by as much as 25 percent. 2025 funding was similar to the 2024 allocations, and it is anticipated that 2026 allocation will be at the 2025 level.

HOME
The Agency administers the HOME program on behalf of the City and County of Sacramento as well as the City of Citrus Heights and Rancho Cordova through a consortium agreement. This program provides for the preservation and expansion of affordable housing to very low and low-income persons.

Housing developers and sponsors (both for-profit and non-profit) apply to the Agency for funding. In the past, HOME funds have assisted families in purchasing their first home, renovating deteriorating housing units, and assisting with the development of new housing.

The annual HUD HOME budget is allocated to participating jurisdictions as formula grants. Since 2010, federal appropriations for the HOME program have declined significantly. 2018 saw a slight increase that did not continue into 2019. Due to the COVID -19 Pandemic and the funding available through the American Rescue Plan, 2021 saw a significant increase in the HOME funding.

HOME federal funding levels have returned to pre pandemic levels in recent years, but expected to decrease in 2026.

HOUSING TRUST FUNDS (HTF)
The Agency administers Housing Trust Funds on behalf of both the City and County of Sacramento. The City and County of Sacramento adopted ordinances in 1989 and 1990 respectively, for the purpose of generating fees for the development of affordable housing near employment centers. These ordinances have been revised in recent years. Beginning in 2013, there has been a steady increase in revenues due to an increase in building permits and prior year loan repayments. This positive trend continued through 2022, reflecting a resurgence in non-residential development and stronger commitment to affordable housing initiatives in our area. Due to these inherent fluctuations, 2026 revenues are projected to be slightly lower as compared with 2025 levels.
33 shra 2026 budget
3major revenues

AFFORDABLE HOUSING FUNDS
In 2014, the Sacramento County Board of Supervisors adopted a revised Affordable Housing Ordinance which creates a standard affordable housing fee accessible to all residential developers and offers a variety of options to satisfy a development project’s affordable housing obligations.

MIXED INCOME HOUSING FUNDS
In 2015, the City of Sacramento adopted a revised Mixed-Income Housing Ordinance, which requires an affordable housing impact fee for all new housing units and large subdivisions to assist with the provision of housing for a variety of incomes and household types. The fees collected from new development are deposited in the Housing Trust Fund and are used to fund affordable housing projects that are intended to serve the low-income workforce employed by commercial businesses in the surrounding area.

PERMANENT LOCAL HOUSING ALLOCATION PROGRAM (PLHA)
The State Permanent Local Housing Allocation provides funding to local governments for housing-related projects and programs that assist in addressing the unmet housing needs of local communities. The funding provides resources for a wide range of activities to include increasing the housing supply for households at or below 60% of area median income, increase assistance to affordable workforce housing, assist persons experiencing or at risk of homelessness, facilitate housing affordability, promote projects and programs to meet the local government’s unmet share of regional housing needs allocation, and ensuring geographic equity in the distribution of funds. Revenue is generated through recording fees on real estate transactions and is, therefore, variable from year to year depending upon the real estate activity. Due to a stagnant real estate market, 2026 revenues are projected to be slightly lower as compared with 2025 levels.

EMERGENCY SOLUTIONS GRANT (ESG)
The ESG program is designed to directly assist homeless individuals and families by providing funding to support the provision of emergency shelters and rapid rehousing assistance. ESG funding is used for operations and 34 shra 2026 budget
3 major revenues
essential social services necessary to support shelter residents and for the rapid re-housing of eligible individuals and families. The ESG program is designed to assist homeless subpopulations within this group, such as victims of domestic violence, youth, people with mental illness, families with children, and veterans. ESG funds can also be used, in narrowly defined situations, to aid people who are imminently at risk of becoming homeless. In 2023 and 2024 we saw a slight increase in ESG funding. In 2026, the revenues are projected to be relatively status quo with 2025 levels.

HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS (HOPWA)
HOPWA funding provides housing assistance and related supportive services for people with HIV and AIDS. HOPWA funds may be used for a wide range of housing, social services, program planning, and development costs. HOPWA funds may also be used for health care and mental health services, chemical dependency treatment, nutritional services, case management, assistance with daily living, and other supportive services. HOPWA saw a slight increase in funding in 2024. Revenues for 2025 are projected to be relative to the status quo with 2024 levels received.

As a HOPWA recipient, SHRA has the responsibility to serve eligible individuals within the Eligible Metropolitan Statistical Area (EMSA) which is a metropolitan area with more than 500,000 people and more than 2,000 persons living with HIV or AIDS. For HOPWA funds allocated to the City, the eligible area includes Sacramento, Yolo, Placer, and El Dorado counties. This approach helps to develop consortium-wide strategies and to form partnerships with area nonprofit organizations. SHRA works with sub-recipients to provide services to HOPWA-eligible clients.
4 FUND

STRUCTURE

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5budget summaries
37 shra 2026 budget

FUND STRUCTURE
4 Administration
Housing Choice
Voucher Program
• Affordable Housing
• Affordable Housing
Ordinance (AHO)
Monitoring
• Begin
• Begin State Prop 46
• CalHome
• Community Development
Block Grant (CDBG)
• CDBG – NSP 1
• CDBG – NSP 3
• CDBG – Program Income
• CDBG - Revolving Loan
Fund
• (RLF) 1st Time
Homebuyer
• CDBG - RLF (Commercial)
• CDBG - RLF (Multi-Family)
• CDBG - RLF (Single
Family)
• CDBG – Section 108 – Del
Paso Nuevo
• CDBG – Section 108 –
Globe Mills
• Choice Neighborhood
Initiative Grant (CNI)
• Comprehensive Alcohol
Treatment Center (CATC)
• County Economic
Development Activities
• Emergency Solutions
Grant (ESG)
• Globe Mills Economic
Development Initiative
Grant (EDI)
• HOME
• HOME – American Dream
DownPayment Initiative
• HOME – RLF
• Housing Opportunities
for Persons with AIDS
(HOPWA)
• Housing Trust
• Housing Successor
Agency Project Fund
(HSA)
• Inclusionary Housing
• Jobs Plus Grant
• Local Housing Revenue
• Local Tax
• Mental Health Services
• Miscellaneous
Development Grants
• Miscellaneous Grants
• Mixed Income Housing
• Ordinance (MIHO)
• Non-Housing Project
Delivery
• Performance,
Partnerships Pilot
Program (P3) Grant
• State & Local Housing
Grants
• State & Local Housing
Trust
• Supplemental
Administration Fees
• 12th Street Triangle
• Mortgage Revenue Bond
Program (MRB)
• City CDBG Debt Fund
• Headquarters
• Insurance
• Payroll
• Prorate
• Support Services
• Housing Choice Voucher
(HCV)
• Mod Rehab
• City Riverview Plaza Debt
(Component Unit)
Housing FundsDevelopment
Real Estate and
Construction Services
Component Units
• Foundation Uniting
Needs and Dollars
(Fund Inc.)
• General Housing Reserve
• Riverview Plaza Reserve
• ROSS PH FSS Grant
• ROSS PH Service
Coordinator
• Shelter Plus Care
• Capital Fund Program
• Asset Repositioning –
Sierra Vista
• Asset Repositioning –
Sutterview
• Asset Repositioning –
Washington Plaza
• Central Office Cost
Center (COCC)
• Locally Funded Projects
• Larchmont Wildflower
• Norcade Circle
• Phoenix Park
• Public Housing – Asset
Management Projects –
(AMP) 1– 5 & 7
• Riverview Plaza
Commercial
• San Carlos Shelter Plus
Care
• San Jose/Broadway
• Scattered Sites
• Villa De Novo
• Commerce Circle
• Public Housing
Homeownership
• Auburn/Garfield Property
Management
38 shra 2026 budget
4 fund structure
County Capital
Project Funds
Governmental Funds Proprietary Funds
City Special
Revenue Funds
City Debt
Services Funds
Internal Service
Funds
City Enterprise
Funds
• Affordable Housing
• Begin
• Begin State Prop 46
• CalHome
• Community Development
Block Grant (CDBG)
• CDBG – NSP 1
• CDBG – NSP 3
• CDBG – Program Income
• CDBG - Revolving Loan
Fund (RLF) 1st Time
Homebuyer
• CDBG - RLF (Commercial)
• CDBG - RLF (Multi-Family)
• CDBG - RLF (Single
Family)
• CDBG – Section 108 – Del
Paso Nuevo
• CDBG – Section 108 –
Globe Mills
• Comprehensive Alcohol
Treatment Center (CATC)
• Emergency Solutions
Grant (ESG)
• Globe Mills Economic
Development Initiative
Grant (EDI)
• HOME
• HOME – American Dream
DownPayment Initiative
• HOME – RLF
• Housing Opportunities
for Persons with AIDS
(HOPWA)
• Housing Trust
• Housing Successor
Agency Project Fund
(HSA)
• Inclusionary Housing
• Jobs Plus Grant
• Local Tax
• Miscellaneous
Development Grants
• Miscellaneous Grants
• Mixed Income Housing
Ordinance (MIHO)
• Non-Housing Project
Delivery
• ROSS PH FSS Grant
• ROSS PH Service
Coordinator
• Shasta Trust
• State/Local Housing
Grants
• Supplemental
Administration Fees
• Capital Fund Program
• Commerce Circle
• Public Housing
Homeownership
• Purchase & Resale Equity
(PRE)
• Section 32
• Section 32 (PRE)
• City CDBG Debt Fund
• City Riverview Plaza Debt
(Component Unit)
• Headquarters
• Insurance
• Payroll
• Prorate
• Support Services
• Asset Repositioning –
Sierra Vista
• Asset Repositioning –
Sutterview
• Asset Repositioning –
Washington Plaza
• Auburn/Garfield Property
Management
• Central Office Cost
Center (COCC)
• Economic Opportunity
Fund (Section 3)
• Larchmont Wildflower
• Locally Funded Projects
• Mod Rehab
• Norcade Circle
• Phoenix Park
• Public Housing – Asset
Management Projects
(AMP) 1– 5 & 7
• RAD Phase 1
• Riverview Plaza
Commercial
• San Carlos Shelter Plus
Care
• San Jose/Broadway
• Scattered Sites
• Section 18
• Villa De Novo
• Capital Fund Program
• Public Housing
Homeownership
• Purchase & Resale Equity
(PRE)
• Section 32
• Section 32 (PRE)
City Capital
Project Funds
County Special
Revenue Funds
• Affordable Housing
• Affordable Housing
Ordinance (AHO)
Monitoring
• CalHome
• Community Development
Block Grant (CDBG)
• CDBG – NSP 1
• CDBG – NSP 3
• CDBG – Program Income
• CDBG - Revolving Loan
Fund (RLF) 1st Time
Homebuyer
• CDBG - RLF (Commercial)
• CDBG - RLF (Multi-Family)
• CDBG - RLF (Single Family)
• Choice Neighborhood
Initiative Grant (CNI)
• County Economic
Development Activities
• Emergency Solutions Grant
(ESG)
• HOME
• HOME – American Dream
DownPayment Initiative
• HOME – RLF
• Housing Successor Agency
Project Fund (HSA)
• Housing Trust
• Inclusionary Housing
• Local Tax
• Mental Health Services
• Miscellaneous
Development Grants
• Miscellaneous Grants
• Non-Housing Project
Delivery
• Performance, Partnerships
Pilot Program (P3) Grant
• ROSS PH FSS Grant
• Shelter Plus Care
• State/Local Housing Grants
• Supplemental
Administration Fees
• 12th Street Triangle
Combined Special
Revenue Funds
• Foundation Uniting Needs
and Dollars (Fund Inc.)
• General Housing Reserve
• Local Housing Revenue
• Riverview Plaza Reserve
• State & Local Housing Trust
County
Enterprise Funds
• Central Office Cost
Center (COCC)
• Housing Choice Voucher
(HCV)
• Mortgage Revenue Bond
Program (MRB)
• Norcade Circle
• Public Housing – Asset
Management Projects
(AMP) 1 – 5
5 BUDGET

SUMMARIES

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5budget summaries
41 shra 2026 budget

BUDGET SUMMARIES
5 SHRA ORGANIZATIONAL STRUCTURE

5 budget summaries
42 shra 2026 budget
2022 2023 2024 2025 2026 Increase
Department Budget Budget Budget Budget Budget (Decrease) Executive Director 6 7 7 7 7 0
Legal 5 5 5 5 5 0
Human Resources 9.45 9.45 9.45 9.45 9.45 0
Finance 15 15 15 15 15 0
IMTS 12.1 13.1 13.1 13.1 13.1 0
Agency Clerk 1.1 1.1 1.1 1.1 1.1 0
Procurement 6.05 6.05 6.05 6.05 6.05 0

54.7 56.7 56.7 56.7 56.7 0
Public Housing 94 94 94 94 94 0
Subtotal Public Housing 94 94 94 94 94 0
Housing Choice Vouchers/
Homeless Innovations 130 130 130 125 125 0
Subtotal Housing Choice
Vouchers 130 130 130 125 125 0
Development 25 29 29 29 29 0
Subtotal Housing and Community
Development 25 29 29 29 29 0
Real Estate and Construction
Services 9.3 10.3 10.3 10.3 10.3 0
Subtotal Real Estate and
Construction Services 9.3 10.3 10.3 10.3 10.3 0
Total 313 320 320 315 315 0
Subtotal Administrative Support

SUMMARY OF FULL-TIME EQUIVALENT POSITIONS
(FTE) BY DEPARTMENT - FY 2026
5budget summaries
43 shra 2026 budget

BUDGET APPROPRIATION

COMPARISON SCHEDULE
Operations:

Salaries and Benefits $38,674,015 $41,985,897 $38,402,799 $33,652,700 37,088,543 Services & Supplies 24,040,914 25,995,626 24,012,260 23,340,355 19,284,889 HAP Payments 130,696,526 154,562,429 186,416,570 199,920,000 216,166,134 Rental Assistance Payments 66,743,091 15,615,707 3,000,000 0 0 Debt Service 2,229,433 2,186,681 2,263,500 2,301,591 2,561,936 Financial Transactions 636,755 640,878 955,843 955,843 350,000 Public Services 5,685,556 9,675,523 8,299,366 5,765,330 5,552,061 Total Operations $ 268,706,290 $ 250,662,741 $ 263,350,338 $ 265,935,819 281,003,563 Projects:

Capital Projects $78,417,934 $89,444,650 $62,408,497 $61,173,973 60,731,170 Total Budget $347,124,224 $340,107,391 $325,758,835 $327,109,792 341,734,733 2026
Approved
Budget
2022
Approved
Budget
2023
Approved
Budget
2024
Approved
Budget
2025
Approved
Budget
5 budget summaries
44 shra 2026 budget
2026 FUND EQUITY SUMMARY

RESOURCES
Estimated Fund Balance - January 1 61,095,549 34,594,472 2,275,663 97,965,684 97,965,684 Interest Revenue 2,266,534 890,700 - 3,157,234 3,157,234 Intergovernmental - - - - - Repayment on Loans 650,243 875,000 - 1,525,243 1,525,243 Dwelling Rents 69,491 - - 69,491 69,491 Grants 14,867,071 22,911,410 - 37,778,481 37,778,481 Housing Vouchers - Administration 17,018,353 - - 17,018,353 17,018,353 Housing Vouchers - HAP 216,166,134 - - 216,166,134 216,166,134 Miscellaneous 20,773,567 10,891,868 1,200,539 32,865,974 32,865,974 Interdepartmental Charges - - 16,204,375 16,204,375 16,204,375 Net Transfers - - - - - Subtotal Operating Revenues 271,811,393 35,568,978 17,404,914 324,785,285 324,785,285 Defundings - - - - - Gross Resources 332,906,942 70,163,450 19,680,577 422,750,969 422,750,969 Less Interfund Transactions - - Less Interdepartmental Charges - - (16,204,375) (16,204,375) - Net Resources (1) 332,906,942 70,163,450 3,476,202 406,546,594 422,750,969

APPROPRIATIONS
Salaries and Benefits 22,709,883 4,133,048 10,245,612 37,088,543 37,088,543 Services and Supplies 12,877,467 448,659 5,958,763 19,284,889 19,284,889 Housing Assistance Payments 216,166,134 - - 216,166,134 216,166,134 Emergency Rental Assistance Payments - - - - - Debt Service - 1,574,937 987,000 2,561,937 2,561,937 Financial Transactions - 350,000 - 350,000 350,000 Public Services 1,124,800 4,427,261 - 5,552,061 5,552,061 Interdepartmental Charges 16,242,101 508,850 - 16,750,951 - Subtotal Operating expenditures 269,120,385 11,442,755 17,191,375 297,754,515 281,003,564 Capital Projects 6,849,802 53,381,368 500,000 60,731,170 60,731,170 Gross Appropriations 275,970,187 64,824,123 17,691,375 358,485,685 341,734,734 Less Interfund Transactions - - Less Interdepartmental Charges - (508,850) (16,204,375) (16,713,225) - Net Appropriations (1) 275,970,187 64,315,273 1,487,000 341,772,460 341,734,734 Estimated Fund Balance-December 31 $56,936,755 $5,848,177 $1,989,202 $64,774,134 $81,016,235 Net
Total (1)
Note 1 : Reflects resources and appropriations net of transfers, interfund transactions and interdepartmental charges Housing Other
Governmental
Internal
Service Gross Total
5budget summaries
45 shra 2026 budget
2026 FUND EQUITY

CITY ENTERPRISE - HOUSING
CCiittyy CCiittyy CCiittyy
PPuubblliicc LLooccaall MMiisscc
HHoouussiinngg HHoouussiinngg HHoouussiinngg SSuubbttoottaall

RREESSOOUURRCCEESS
1 EEssttiimmaatteedd FFuunndd BBaallaannccee -- JJaannuuaarryy 11 11,528,231 25,822,887.00 5,040,000.00 42,391,118.00 Interest Revenue 2,266,534.00 - 2,266,534.00 Intergovernmental - - - - Repayment on Loans - 650,243.00 - 650,243.00 Dwelling Rents 69,491.00 - 69,491.00 Grants 9,459,879.00 85,000.00 621,719.00 10,166,598.00 Housing Vouchers - Administration - - - - Housing Vouchers - HAP - - - Miscellaneous 379,000.00 8,495,536.00 3,201,417.00 12,075,953.00 Interdepartmental Charges - - - - Net Transfers - - - - SSuubbttoottaall OOppeerraattiinngg RReevveennuueess 99,,883388,,887799..0000 1111,,556666,,880044..0000 33,,882233,,113366..0000 2255,,222288,,881199..0000 1 Defundings - - - - GGrroossss RReessoouurrcceess 2211,,336677,,111100..0000 3377,,338899,,669911..0000 -- 88,,886633,,113366..0000 -- 6677,,661199,,993377..0000 NNeett RReessoouurrcceess ((11)) 2211,,336677,,111100..0000 3377,,338899,,669911..0000 -- 88,,886633,,113366..0000 -- 6677,,661199,,993377..0000 -

AAPPPPRROOPPRRIIAATTIIOONNSS
Salaries and Benefits 2,912,694.00 4,505,817.00 1,953,410.00 9,371,921.00 Services and Supplies 6,036,034.00 1,109,448.00 253,905.00 7,399,387.00 1 Housing Assistance Payments - - - - - - Emergency Rental Assistance Payments - - - - 1 Debt Service - - - - 1 Financial Transactions - -
1 Public Services 462,195.00 462,195.00
Interdepartmental Charges 1,216,940.00 5,595,760.00 1,167,600.00 7,980,300.00 SSuubbttoottaall OOppeerraattiinngg eexxppeennddiittuurreess 1100,,116655,,666688..0000 1111,,221111,,002255..0000 33,,883377,,111100..0000 2255,,221133,,880033..0000 1 Capital Projects 4,794,816.00 - 4,794,816.00 GGrroossss AApppprroopprriiaattiioonnss 1144,,996600,,448844..0000 1111,,221111,,002255..0000 33,,883377,,111100..0000 3300,,000088,,661199..0000 Less Interfund Transactions - - - - - - NNeett AApppprroopprriiaattiioonnss ((11)) 1144,,996600,,448844..0000 1111,,221111,,002255..0000 -- 33,,883377,,111100..0000 -- 3300,,000088,,661199..0000 EEssttiimmaatteedd FFuunndd BBaallaannccee--DDeecceemmbbeerr 3311 6,406,626.00 26,178,666.00 5,026,026.00 37,611,318.00 NNoottee 11:: Reflects resources and appropriations net of transfers and interfund charges 5 budget summaries
46 shra 2026 budget
2026 FUND EQUITY

COUNTY ENTERPRISE - HOUSING AND HOUSING TOTAL
CCoouunnttyy CCoouunnttyy TToottaall
CCoouunnttyy CCoouunnttyy CCoouunnttyy HHoouussiinngg SShheelltteerr EEnntteerrpprriissee PPuubblliicc LLooccaall MMiisscc CChhooiiccee PPlluuss FFuunnddss-- HHoouussiinngg HHoouussiinngg HHoouussiinngg VVoouucchheerrss CCaarree SSuubbttoottaall HHoouussiinngg -
2,880,702.00 - 15,823,729.00 - - 18,704,431.00 61,095,549.00 -
- - - - 2,266,534.00 - - - - - - - - - - - - - 650,243.00 - - - - - 69,491.00 4,700,473.00 - - - - 4,700,473.00 14,867,071.00 - - - 16,738,634.00 279,719.00 17,018,353.00 17,018,353.00 - 216,166,134.00 - 216,166,134.00 216,166,134.00 - 8,697,614.00 - - 8,697,614.00 20,773,567.00 - - - - - - - - - - - - - - 44,,770000,,447733..0000 -- 88,,669977,,661144..0000 223322,,990044,,776688..0000 227799,,771199..0000 224466,,558822,,557744..0000 227711,,881111,,339933..0000 - - - - - 7,581,175.00 - 24,521,343.00 232,904,768.00 279,719.00 - 265,287,005.00 332,906,942.00 -
-
77,,558811,,117755..0000 -- 2244,,552211,,334433..0000 223322,,990044,,776688..0000 227799,,771199..0000 -- 226655,,228877,,000055..0000 333322,,990066,,994422..0000 -
1,403,644.00 - 1,476,868.00 10,203,671.00 253,779.00 13,337,962.00 22,709,883.00 2,730,809.00 - 469,604.00 2,261,049.00 16,618.00 5,478,080.00 12,877,467.00 - - - 216,166,134.00 - 216,166,134.00 216,166,134.00 - - - - - - - - - - - - - - - - - - - - 662,605.00 - - 662,605.00 1,124,800.00 -
689,497.00 - 3,722,332.00 3,849,972.00 - 8,261,801.00 16,242,101.00 44,,882233,,995500..0000 -- 66,,333311,,440099..0000 223322,,448800,,882266..0000 227700,,339977..0000 224433,,990066,,558822..0000 226699,,112200,,338855..0000 2,054,986.00 - - - 2,054,986.00 6,849,802.00 6,878,936.00 - 6,331,409.00 232,480,826.00 270,397.00 245,961,568.00 275,970,187.00 - - - - - - - - -
-
66,,887788,,993366..0000 -- 66,,333311,,440099..0000 223322,,448800,,882266..0000 227700,,339977..0000 -- 224455,,996611,,556688..0000 227755,,997700,,118877..0000 702,239.00 - 18,189,934.00 423,942.00 9,322.00 19,325,437.00 56,936,755.00 5budget summaries
47 shra 2026 budget
2026 FUND EQUITY - OTHER GOVERNMENTAL FUNDS

CITY SPECIAL REVENUE
CCiittyy CCiittyy CCiittyy CCiittyy
CCiittyy CCDDBBGG CCiittyy HHOOMMEE MMiisscc HHoouussiinngg CCDDBBGG RRLLFF HHOOMMEE RRLLFF GGrraannttss TTrruusstt RREESSOOUURRCCEESS 452,268
EEssttiimmaatteedd FFuunndd BBaallaannccee -- JJaannuuaarryy 11 - 43,020.00 16,451.00 1,249,988.00 1,097,572.00 Interest Revenue - - - 460,000.00 - Intergovernmental - - - - - Repayment on Loans - -
Dwelling Rents - - - - - - Grants 4,600,000.00 - 2,213,652.00 - - - Housing Vouchers - Administration - - - - - - Housing Vouchers - HAP - - - - - - Miscellaneous - - - - - 3,740,526.00 Interdepartmental Charges - - - - -
Net Transfers - - - - - SSuubbttoottaall OOppeerraattiinngg RReevveennuueess 44,,660000,,000000..0000 -- 22,,221133,,665522..0000 446600,,000000..0000 -- 33,,774400,,552266..0000 Defundings - - - - GGrroossss RReessoouurrcceess 44,,660000,,000000..0000 4433,,002200..0000 22,,223300,,110033..0000 11,,770099,,998888..0000 -- 44,,883388,,009988..0000 Less Interfund Transactions - - - - - - Less Interdepartmental Charges - - - - - - Less Interdepartmental Charges - - - - - - NNeett RReessoouurrcceess ((11)) 44,,660000,,000000..0000 4433,,002200..0000 22,,223300,,110033..0000 11,,770099,,998888..0000 -- 44,,883388,,009988..0000

AAPPPPRROOPPRRIIAATTIIOONNSS
Salaries and Benefits 709,289.00 43,020.00 234,481.00 67,355.00 315,178.00 Services and Supplies 44,975.00 - 3,335.00 20.00 28,695.00 Housing Assistance Payments - - - - Debt Service 1,087,337.00 - - - - Financial Transactions - -
Public Services 675,000.00 - - - - Pilot and Miscellaneous - - - - - - Interdepartmental Charges - 203,725.00 - 10,000.00 SSuubbttoottaall OOppeerraattiinngg eexxppeennddiittuurreess 22,,551166,,660011..0000 4433,,002200..0000 223377,,881166..0000 227711,,110000..0000 -- 335533,,887733..0000 Capital Projects 1,805,000.00 - 1,980,000.00 720,000.00 4,484,225.00 GGrroossss AApppprroopprriiaattiioonnss 4,321,601.00 43,020.00 2,217,816.00 991,100.00 - 4,838,098.00 Less Interfund Transactions - - - - - - Less Interdepartmental Charges - - - (203,725.00) - (10,000.00) Less Interdepartmental Charges - - - - - - NNeett AApppprroopprriiaattiioonnss ((11)) 44,,332211,,660011..0000 4433,,002200..0000 22,,221177,,881166..0000 999911,,110000..0000 -- 44,,883388,,009988..0000 EEssttiimmaatteedd FFuunndd BBaallaannccee--DDeecceemmbbeerr 3311 278,399$ -$ 12,287$ 718,888$ -$ -$ NNoottee 11:: Reflects resources and appropriations net of transfers, interfund transactions and interdepartmental charges 5 budget summaries
48 shra 2026 budget
2026 FUND EQUITY - OTHER GOVERNMENTAL FUNDS

CITY SPECIAL REVENUE CONTINUED
CCiittyy HHoouussiinngg
AAffffoorrddaabbllee AAuutthhoorriittyy CCiittyy CCiittyy CCiittyy HHoouussiinngg FFuunnddss HHOOPPWWAA EESSGG CCaallHHOOMMEE SSuubbttoottaall

RREESSOOUURRCCEESS
15,956,176.00 - 217,514.00 18,580,721.00 EEssttiimmaatteedd FFuunndd BBaallaannccee -- JJaannuuaarryy 11 - - - - - 460,000.00 Interest Revenue - - - - - Intergovernmental - 875,000.00 - - 875,000.00 Repayment on Loans - - - - - - Dwelling Rents 1,556,478.00 - 2,100,000.00 400,000.00 - 10,870,130.00 Grants - - - - - - Housing Vouchers - Administration - - - - - - Housing Vouchers - HAP 1,000,000.00 - - - - 4,740,526.00 Miscellaneous - - - - - - Interdepartmental Charges - - - - - - Net Transfers 22,,555566,,447788..0000 887755,,000000..0000 22,,110000,,000000..0000 440000,,000000..0000 -- 1166,,994455,,665566..0000 SSuubbttoottaall OOppeerraattiinngg RReevveennuueess - - - - Defundings 1188,,551122,,665544..0000 887755,,000000..0000 22,,110000,,000000..0000 661177,,551144..0000 ## -- 3355,,552266,,337777..0000 GGrroossss RReessoouurrcceess - - - - - - Less Interfund Transactions - - - - - - Less Interdepartmental Charges - - - - - - Less Interdepartmental Charges 1188,,551122,,665544..0000 887755,,000000..0000 22,,110000,,000000..0000 661177,,551144..0000 ## -- 3355,,552266,,337777..0000 NNeett RReessoouurrcceess ((11)) -

AAPPPPRROOPPRRIIAATTIIOONNSS
174,555.00 55,031.00 63,000.00 25,386.00 - 1,687,295.00 Salaries and Benefits 2,852.00 2,610.00 - 128.00 - 82,615.00 Services and Supplies - - - - - Housing Assistance Payments - 487,600.00 - - - 1,574,937.00 Debt Service 210,000.00 - - 210,000.00 Financial Transactions - 281,616.00 1,566,145.00 592,000.00 - 3,114,761.00 Public Services - - - - - - Pilot and Miscellaneous 45,200.00 - 258,925.00 Interdepartmental Charges 443322,,660077..0000 882266,,885577..0000 11,,662299,,114455..0000 661177,,551144..0000 -- 66,,992288,,553333..0000 SSuubbttoottaall OOppeerraattiinngg eexxppeennddiittuurreess 14,599,918.00 - - - - 23,589,143.00 Capital Projects 15,032,525.00 826,857.00 1,629,145.00 617,514.00 - 30,517,676.00 GGrroossss AApppprroopprriiaattiioonnss - - - - - - Less Interfund Transactions (45,200.00) - - - # - (258,925.00) Less Interdepartmental Charges - - - - - - Less Interdepartmental Charges 1155,,003322,,552255..0000 882266,,885577..0000 11,,662299,,114455..0000 661177,,551144..0000 ## -- 3300,,551177,,667766..0000 NNeett AApppprroopprriiaattiioonnss ((11)) 3,480,129$ 48,143$ 470,855$ -$ # -$ 5,008,701$ EEssttiimmaatteedd FFuunndd BBaallaannccee--DDeecceemmbbeerr 3311 5budget summaries
49 shra 2026 budget
2026 FUND EQUITY - OTHER GOVERNMENTAL FUNDS

COUNTY SPECIAL REVENUE
CCoouunnttyy CCoouunnttyy CCoouunnttyy CCoouunnttyy CCoouunnttyy CCoouunnttyy CCDDBBGG CCDDBBGG CCDDBBGG CCoouunnttyy HHOOMMEE MMiisscc CCDDBBGG RRLLFF NNSSPP 11 NNSSPP 33 HHOOMMEE RRLLFF GGrraannttss RReevveennuueess
1 EEssttiimmaatteedd FFuunndd BBaallaannccee -- JJaannuuaarryy 11 - 42,320.00 - - - 633,467.00 7,773,141.00 Interest Revenue - 700.00 - - - 430,000.00 - Intergovernmental - - - - - - - Repayment on Loans - - - - - - - Dwelling Rents - - - - - - - Grants 6,000,000.00 - - - 3,014,727.00 - - Housing Vouchers - Administration - - - - - - - Housing Vouchers - HAP - - - - - - - Miscellaneous - - - - - - 466,342.00 Interdepartmental Charges - - - - - - - Net Transfers - - - - - - - TToottaall AAggeennccyy RReevveennuuee 66,,000000,,000000..0000 770000..0000 -- -- 33,,001144,,772277..0000 443300,,000000..0000 446666,,334422..0000 1 Defundings
GGrroossss RReessoouurrcceess 66,,000000,,000000..0000 4433,,002200..0000 -- -- 33,,001144,,772277..0000 11,,006633,,446677..0000 88,,223399,,448833..0000 - - - - - - - - - - - - - - Less Interdepartmental Charges - - - - - - - NNeett RReessoouurrcceess 66,,000000,,000000..0000 4433,,002200..0000 -- -- 33,,001144,,772277..0000 11,,006633,,446677..0000 88,,223399,,448833..0000 AApppprroopprriiaattiioonnss
Salaries and Benefits 820,000.00 43,020.00 - - 195,486.00 43,020.00 115,072.00 Services and Supplies 80,000.00 - - - 134,415.00 4,522.00 56,600.00 1 Housing Assistance Payments - - - - . - - 1 Debt Service - - - - . - - 1 Financial Transactions - - - - - - - 1 Public Services 850,000.00 - - - - - - Pilot and Miscellaneous - - - - - - - Interdepartmental Charges - - - - - 205,925.00 - Subtotal Operating expenditures 1,750,000.00 43,020.00 - - 329,901.00 253,467.00 171,672.00 1 Capital Projects 4,006,314.00 - - - 2,610,000.00 810,000.00 8,067,811.00 GGrroossss AApppprroopprriiaattiioonnss 55,,775566,,331144..0000 4433,,002200..0000 -- -- 22,,993399,,990011..0000 11,,006633,,446677..0000 88,,223399,,448833..0000 Less Interfund Transactions - - - - - - - Less Interdepartmental Charges - - - - - (205,925.00) - Less Interdepartmental Charges - - - - - - - NNeett AApppprroopprriiaattiioonnss ((11)) 55,,775566,,331144..0000 4433,,002200..0000 -- -- 22,,993399,,990011..0000 11,,006633,,446677..0000 88,,223399,,448833..0000 EEssttiimmaatteedd FFuunndd BBaallaannccee--DDeecceemmbbeerr 3311 224433,,668866$$ --$$ --$$ --$$ 7744,,882266$$ --$$ --$$ NNoottee 11:: Reflects resources and appropriations net of transfers, interfund transactions and interdepartmental charges 5 budget summaries
50 shra 2026 budget
2026 FUND EQUITY - OTHER GOVERNMENTAL FUNDS

COUNTY SPECIAL REVENUE CONTINUED
CCoouunnttyy CCoouunnttyy HHoouussiinngg
HHoouussiinngg AAffffoorrddaabbllee AAuutthhoorriittyy CCoouunnttyy CCoouunnttyy TTrruusstt HHoouussiinngg FFuunnddss EESSGG CCaallHHOOMMEE SSuubbttoottaall

RREESSOOUURRCCEESS
- 7,526,270.00 38,553.00 - - 16,013,751.00 EEssttiimmaatteedd FFuunndd BBaallaannccee -- JJaannuuaarryy 11 - - - - - 430,700.00 Interest Revenue - - - - - - Intergovernmental - - - - - - Repayment on Loans - - - - - - Dwelling Rents - 1,750,000.00 - 500,000.00 - 11,264,727.00 Grants - - - - - - Housing Vouchers - Administration - - - - - - Housing Vouchers - HAP 2,050,000.00 3,635,000.00 - - - 6,151,342.00 Miscellaneous - - - - - - Interdepartmental Charges - - - - - - Net Transfers 22,,005500,,000000..0000 55,,338855,,000000..0000 -- 550000,,000000..0000 -- 1177,,884466,,776699..0000 SSuubbttoottaall OOppeerraattiinngg RReevveennuueess Defundings
22,,005500,,000000..0000 1122,,991111,,227700..0000 3388,,555533..0000 550000,,000000..0000 -- 3333,,886600,,552200..0000 GGrroossss RReessoouurrcceess - - - - - - Less Interfund Transactions - - - - - - Less Interdepartmental Charges - - - - - - Less Interdepartmental Charges 22,,005500,,000000..0000 1122,,991111,,227700..0000 3388,,555533..0000 550000,,000000..0000 -- 3333,,886600,,552200..0000 NNeett RReessoouurrcceess ((11)) -

AAPPPPRROOPPRRIIAATTIIOONNSS
14,577.00 398,236.00 35,403.00 25,386.00 - 1,690,200.00 Salaries and Benefits 21,675.00 44,682.00 3,150.00 - - 345,044.00 Services and Supplies - - - - - - Housing Assistance Payments - - - - - - Debt Service - 140,000.00 - - - 140,000.00 Financial Transactions - - - 462,500.00 - 1,312,500.00 Public Services - - - - - - Pilot and Miscellaneous 11,000.00 33,000.00 - - - 249,925.00 Interdepartmental Charges 47,252.00 615,918.00 38,553.00 487,886.00 - 3,737,669.00 Subtotal Operating expenditures 2,002,748.00 12,295,352.00 - - 29,792,225.00 Capital Projects 22,,005500,,000000..0000 1122,,991111,,227700..0000 3388,,555533..0000 448877,,888866..0000 -- 3333,,552299,,889944..0000 GGrroossss AApppprroopprriiaattiioonnss - - - - - - Less Interfund Transactions (11,000.00) (33,000.00) - - - (249,925.00) Less Interdepartmental Charges - - - - - - Less Interdepartmental Charges 22,,005500,,000000..0000 1122,,991111,,227700..0000 3388,,555533..0000 448877,,888866..0000 -- 3333,,552299,,889944..0000 NNeett AApppprroopprriiaattiioonnss ((11)) --$$ --$$ --$$ 1122,,111144$$ --$$ 333300,,662266$$ EEssttiimmaatteedd FFuunndd BBaallaannccee--DDeecceemmbbeerr 3311 5budget summaries
51 shra 2026 budget
2026 FUND EQUITY - OTHER GOVERNMENTAL FUNDS

CITY CAPITAL PROJECTS FUNDS
CCiittyy PPuubblliicc CCiittyy
CCaappiittaall HHoouussiinngg CCoommmmeerrccee
FFuunndd HHoommeeoowwnneerrsshhiipp CCiirrccllee SSuubbttoottaall

RREESSOOUURRCCEESS
EEssttiimmaatteedd FFuunndd BBaallaannccee -- JJaannuuaarryy 11 - - - - Interest Revenue - - - - Intergovernmental - - - - Repayment on Loans - - - - Dwelling Rents - - - - Grants 442,350.00 - - 442,350.00 Housing Vouchers - Administration - - - - Housing Vouchers - HAP - - - - Miscellaneous - - - - Interdepartmental Charges - - - - Net Transfers - - - - Subtotal Operating Revenues 442,350.00 - - 442,350.00 Defundings - - - - GGrroossss RReessoouurrcceess 444422,,335500..0000 -- -- 444422,,335500..0000 Less Interfund Transactions - - - - Less Interdepartmental Charges - - - - Less Interdepartmental Charges - - - - NNeett RReessoouurrcceess ((11)) 444422,,335500..0000 -- -- 444422,,335500..0000 -

AAPPPPRROOPPRRIIAATTIIOONNSS
Salaries and Benefits 434,850.00 - - 434,850.00 Services and Supplies 7,500.00 - - 7,500.00 Housing Assistance Payments - - - - Debt Service - - - - Financial Transactions - - - Public Services - - - - Pilot and Miscellaneous - - - - Interdepartmental Charges - - - - Subtotal Operating expenditures 442,350.00 - - 442,350.00 Capital Projects - - - - GGrroossss AApppprroopprriiaattiioonnss 442,350.00 - - 442,350.00 Less Interfund Transactions - - - - Less Interdepartmental Charges - - - - Less Interdepartmental Charges - - - - NNeett AApppprroopprriiaattiioonnss ((11)) 444422,,335500..0000 -- -- 444422,,335500..0000 EEssttiimmaatteedd FFuunndd BBaallaannccee--DDeecceemmbbeerr 3311 -$ -$ -$ -$ NNoottee 11:: Reflects resources and appropriations net of transfers, interfund transactions and interdepartmental charges 5 budget summaries
52 shra 2026 budget
2026 FUND EQUITY - OTHER GOVERNMENTAL FUNDS

COUNTY CAPITAL PROJECTS FUNDS AND TOTAL
CCoouunnttyy PPuubblliicc OOtthheerr
CCaappiittaall HHoouussiinngg GGoovveerrnnmmeennttaall
FFuunndd HHoommeeoowwnneerrsshhiipp SSuubbttoottaall FFuunnddss

RREESSOOUURRCCEESS
- - - 34,594,472.00 EEssttiimmaatteedd FFuunndd BBaallaannccee -- JJaannuuaarryy 11 -
- - - 890,700.00 Interest Revenue - - - - Intergovernmental - - - 875,000.00 Repayment on Loans - - - - Dwelling Rents 334,203.00 - 334,203.00 22,911,410.00 Grants - - - - Housing Vouchers - Administration - - - - Housing Vouchers - HAP - - 10,891,868.00 Miscellaneous - - - - Interdepartmental Charges -
-
- - - - Net Transfers 334,203.00 - 334,203.00 35,568,978.00 Subtotal Operating Revenues - - - - Defundings 333344,,220033..0000 -- 333344,,220033..0000 7700,,116633,,445500..0000 GGrroossss RReessoouurrcceess - - - - Less Interfund Transactions - - - - Less Interdepartmental Charges - - - - Less Interdepartmental Charges 333344,,220033..0000 -- 333344,,220033..0000 7700,,116633,,445500..0000 NNeett RReessoouurrcceess ((11)) -
-
Worksheet AAPPPPRROOPPRRIIAATTIIOONNSS
-
320,703.00 - 320,703.00 4,133,048.00 Salaries and Benefits 13,500.00 - 13,500.00 448,659.00 Services and Supplies - - - - Housing Assistance Payments - - - 1,574,937.00 Debt Service - - - 350,000.00 Financial Transactions - - - 4,427,261.00 Public Services - - - - Pilot and Miscellaneous - - - 508,850.00 Interdepartmental Charges 334,203.00 - 334,203.00 11,442,755.00 Subtotal Operating expenditures - - - 53,381,368 Capital Projects -
334,203.00 - 334,203.00 64,824,123 GGrroossss AApppprroopprriiaattiioonnss - - - - Less Interfund Transactions - - - (508,850.00) Less Interdepartmental Charges - - - - Less Interdepartmental Charges 333344,,220033..0000 -- 333344,,220033..0000 6644,,331155,,227733 NNeett AApppprroopprriiaattiioonnss ((11)) -$ -$ -$ 5,848,177$ EEssttiimmaatteedd FFuunndd BBaallaannccee--DDeecceemmbbeerr 3311 5budget summaries
53 shra 2026 budget
2026 FUND EQUITY - INTERNAL SERVICES FUNDS
Note 1: Reflects resources and appropriations
net of transfers, interfund transactions and
interdepartmental charges
Internal service funds are used to account for
the costs of insurance and accumulated funds
for catastrophic events, the accumulation and
allocation of costs associated with central
support organizations, the accumulation of
funds to pay for compensated absences, and
accumulated resources for the maintenance,
repair and debt payments of the Agency
administrative building.

IInntteerrnnaall
SSeerrvviicceess

RREESSOOUURRCCEESS
1 EEssttiimmaatteedd FFuunndd BBaallaannccee -- JJaannuuaarryy 11 22,,227755,,666633$$ Interest Revenue -
Intergovernmental -
Repayment on Loans -
Dwelling Rents -
Grants -
Housing Vouchers - Administration -
Housing Vouchers - HAP -
Miscellaneous 1,200,539
Interdepartmental Charges 16,204,375
-
Net Transfers -
Subtotal Operating Revenues 17,404,914
1 Defundings -
GGrroossss RReessoouurrcceess 1199,,668800,,557777
Less Interfund Transactions -
Less Interdepartmental Charges (16,204,375)
Less Interdepartmental Charges -
NNeett RReessoouurrcceess ((11)) 33,,447766,,220022

AAPPPPRROOPPRRIIAATTIIOONNSS
Salaries and Benefits 10,245,612
Services and Supplies 5,958,763
1 Housing Assistance Payments -
1 Debt Service 987,000
1 Financial Transactions -
1 Public Services -
Pilot and Miscellaneous -
Interdepartmental Charges
Subtotal Operating expenditures 17,191,375
1 Capital Projects 500,000
GGrroossss AApppprroopprriiaattiioonnss 1177,,669911,,337755 Less Interfund Transactions -
Less Interdepartmental Charges (16,204,375)
Less Interdepartmental Charges -
NNeett AApppprroopprriiaattiioonnss ((11)) 11,,448877,,000000 EEssttiimmaatteedd FFuunndd BBaallaannccee--DDeecceemmbbeerr 3311 11,,998899,,220022$$

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6 ADMINISTRATIVE

SUPPORT

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6administrative support
57 shra 2026 budget

ADMINISTRATIVE

SUPPORT
6 AGENCY CLERK

DEPARTMENT SUMMARY
The Office of the Agency Clerk is the central hub for legislative support and record management, works across departments in coordination with various public bodies, and plays a vital role in maintaining procedural integrity, supporting decision-making processes, and promoting public access to information.

The department provides critical legislative and operational support to the Sacramento Housing and Redevelopment Commission, ensures compliance with by-laws, and public meeting laws, including the Brown Act.

The Agency Clerk’s Office is responsible for managing official records, preparing and distributing agendas and meeting materials, recording and certifying legislative actions, and overseeing the accurate filing and retention of public documents. The department also supports transparency and accountability in SHRA governance.

APPROPRIATIONS SUMMARY
Budget Budget Budget Budget
TTyyppee ooff EExxppeennssee 2023 2024 2025 2026
Salaries and Benefits 250,174$ 252,974$ 258,252$ 273,249$ Services and Supplies 111,995 112,495 87,996 51,187 TToottaall 362,169$ 365,469 346,248 324,436 6 administrative support
58 shra 2026 budget
2026 GOALS AND OBJECTIVES
• Update SHRA staff report guide
• Assist departments in developing and maintaining consistent Record Retention and Destruction schedule
• Update SHRA Conflict of Interest Code
• Begin the IIMC Master Municipal Clerk Program
2025 ACCOMPLISHMENTS
• Onboarded new Commissioners
• Updated Commission Handbook
• Hosted a tour of affordable housing site for the Commission • Assisted with establishing two new Commission Subcommittees • Created Agency Clerk procedure manual
• Implemented ethics training for all staff

ACTIVITIES DETAIL
The Agency Clerk’s office provides the following external and internal services:
• Records Management: Archiving official Agency records, resolutions, ordinances, and staff reports as approved by the Agency’s Commission, Board of Supervisors, and City Council.
• Government Liaison: Coordinating with the Sacramento City and Sacramento County Clerks’ offices for all Agency project approvals, oversight of all agendas, agenda items, public notices, and public hearings for the Sacramento Housing and Redevelopment Commission. • Compliance and Filing: Filing office for the Agency’s Conflict of Interest Statements, management, and maintenance of the Agency’s records retention schedule.
• Public Access and Requests: Processing public records requests and ensuring timely dissemination of information.
6administrative support
59 shra 2026 budget
FY 23
Actuals
FY 24
Actuals
FY 25
Estimates
FY 26
Projections
# of public records requests
responded to 50 114 150 150
# of staff reports reviewed and
processed 50 101 100 100
# of SHRC agenda related documents
posted on the website 100 480 500 500
# of Form 700 – Statement of
Economic Interest processed (e-file
application)
200 145 115 115
Commission Meetings Held 13 17 17 17
Effectiveness
% of reports submitted to the Clerk’s
office on time for final review per
required staff report review
guidelines
100% 100% 100% 100%
% of SHRC agenda related documents
posted on the website on time
100% 100% 100% 100%
% of Form 700 – Statement of
Economic Interest forms processed
within required time period
100% 99% 100% 100%
Output

KEY INDICATORS

DEPARTMENT METRICS
• 150 Public Records Requests responded to
• 100 Staff Reports Reviewed and Processed
• 115 Form 700 Statement of Economic Interest Forms filed • 25 Public Hearing/Legal Notices Published
• 17 Commission meetings held
6 administrative support
60 shra 2026 budget

ADMINISTRATIVE

SUPPORT
6 EXECUTIVE DIRECTOR

DEPARTMENT SUMMARY
The Executive Director provides direction and guidance to the organization in effectively implementing the Agency’s mission and core goals relating to development, affordable housing initiatives, and catalytic economic and neighborhood revitalization. The Executive Director is responsible for developing and maintaining strong supportive relationships with elected officials at all levels of government. It is the Executive Director’s responsibility to maintain fiscal integrity, to develop strategic partnerships with housing advocates, private and non-profit organizations, business and community groups and residents, and to exercise visionary and innovative leadership to ensure that the Agency maintains a leading and proactive position in responding to external environmental factors that impact the future of the organization and its ability to successfully address Sacramento’s housing and development needs.

APPROPRIATIONS SUMMARY
Budget Budget Budget Budget
TTyyppee ooff EExxppeennssee 2023 2024 2025 2026
Salaries and Benefits 1,774,192$ 1,463,793 1,451,702 1,085,385 Services and Supplies 909,647 1,031,320 734,820 500,636 TToottaall 2,683,839$ 2,495,113$ 2,186,522$ 1,586,021$ 6administrative support
61 shra 2026 budget

ACTIVITIES DETAIL
• Maintaining collaborative partnerships with the City, County, State and Federal agencies to assist and promote affordable housing and development activities.
• Effective communications and public outreach to residents, neighborhood associations, community groups, business associations, elected officials, government agencies, and the media.
• Implementing effective and efficient management practices to enhance customer service and project delivery.
2025 ACCOMPLISHMENTS
• Provided training and professional development courses for staff to learn and improve skills necessary for successful job performance and career development.
• Completed ethics and workplace violence prevention training for all Agency staff.
• Conducted strategic planning sessions for management staff to establish department objectives to achieve the Agency’s organizational goals. • Held meetings with all staff to communicate the direction and goals of the organization, and the accomplishments achieved by all departments. 2026 GOALS AND ACCOMPLISHMENTS
• Work at the federal and state levels to support initiatives for maintaining funding for community development and affordable housing programs. • Provide leadership and strategic direction to staff on matters relating to high-impact projects and programs, including state and federal budget, community development, and housing authority administration. • Navigate the challenging economy through fiscal vigilance, careful planning and conservative budgeting; and continuous evaluation of Agency programs to help ensure cost efficiency.
• Implement homeless initiatives to house the homeless in the City and County utilizing various local, state, and federal funding, and Public Housing Authority resources such as turn-over vouchers and public housing units.
6 administrative support
62 shra 2026 budget
• Work with local and national affordable housing organizations to seek legislative support for a sustainable source of funds for affordable housing. • Engage with a wide range of stakeholders, including local and national housing advocates and former and current federal officials to develop and implement a roadmap for public housing reinvestment and sustainability over the next 10 years.
• Dedicate staff resources to position the Agency for federal, state, and local funding opportunities to revitalize and redevelop public housing communities, and help residents achieve self-reliance.
• Inform and educate residents and community stakeholders on a variety of issues ranging from fiscal challenges and opportunities to affordable housing and development.
• Develop and carry out effective media and public relations strategies through proactive communication and timely responses to inquiries and requests for public information.
• Administer the Communications Strategic Plan to improve the Agency’s public image and awareness about housing programs and Agency-assisted projects.
• Apply strategies to communicate and engage effectively with residents in our affordable housing communities.
• Deliver accountability to the public on the Agency’s Transparency web page in administering local and federal programs and funding. • Provide intermediary assistance through the Agency Ombudsman Program to address concerns by residents in housing assistance programs and to achieve timely resolution at the lowest level.
• Serve as a regional resource for distressed homeowners by providing referrals and information through partnerships with home loan counseling agencies, mortgage lenders and federal program providers. • Serve as the SHRA employee representative to the Successor Agency Oversight Boards for redevelopment assets for the City and the County of Sacramento.
6administrative support
63 shra 2026 budget
FY 22

ACTUALS
FY 23

ACTUALS
FY 24
PROJECTIONS FY 24 ACTUALS FY 25

PROJECTIONS
FY 26

PROJECTIONS
# of postings on Facebook 100 150 200 200 200 200
# of postings on Twitter 50 100 125 125 125 125
# of postings on YouTube 23 30 35 35 35 35
# of Ombudsman inquiries 850 750 500 500 500 500
# of news releases posted to the
website 20 25 25 25 25 25
# of E-Newsletters distributed to
stakeholders 16 24 30 30 30 30
# of strategic media opportunities
completed 5 5 5 5 5 5
# of events or programs attracting
media attention 10 10 10 10 10 10
# of Changing Lives success stories
shared 12 12 15 15 15 15
# of State Legislative bills tracked 70 70 75 75 75 75
Effectiveness
# of Followers on Facebook 9,800 10,000 12,000 12,000 12,000 11,000 # of Followers on Twitter 2,359 2,500 3,000 3,000 3,000 1,500 # of Subscribers on YouTube 1,180 1,300 1,500 1,500 1,500 2,500 Output

KEY INDICATORS
6 administrative support
64 shra 2026 budget

ADMINISTRATIVE

SUPPORT
6 FINANCE

DEPARTMENT SUMMARY
The Finance Department provides full-service accounting and financial services in support of the Agency’s Community Development and housing programs.

The primary responsibilities of the department include accounts receivable, accounts payable, fixed assets, debt management, cash management, financial reporting, and general ledger accounting. Significant technical activities include the preparation of the Annual Comprehensive Financial Report (ACFR) and the Agency’s annual budget.

APPROPRIATIONS SUMMARY
Budget Budget Budget Budget
TTyyppee ooff EExxppeennssee 2023 2024 2025 2026
Salaries and Benefits 1,931,784$ 2,145,192$ 1,201,184$ 2,263,243$ Services and Supplies 146,391$ 336,546$ 586,805$ 428,322$ TToottaall 2,078,175$ 2,481,738$ 1,787,989$ 2,691,565$ 6administrative support
65 shra 2026 budget

ACTIVITIES DETAIL
Accounting and Financial Services
• In addition to performing the daily functions of accounts receivable, accounts payable, cash management and general ledger accounting, department staff perform specialized reporting services on behalf of the Housing Authority. Examples of specialized reporting include, but are not limited to the following:
• Annual Public Housing Operating Subsidy Budget.
• Monthly reporting in the HUD Voucher Management System. • Annual filing of the Housing Authority Financial Data Submission to HUD.

Cash Management
• Manage the Agency’s daily cash requirements and coordinate the investment of Agency cash and securities with the City of Sacramento Treasurer’s Office.

Debt Management
• Manage the Agency’s outstanding debt obligations, ensure compliance with debt covenants, fulfill continuing disclosure requirements, and determine the capacity and timing of future debt issues.

Audit
• Work with accounting staff, external auditors, and program staff to prepare the Agency’s Comprehensive Annual Financial Reports.

Budget
• Work with accounting staff and all Agency departments to prepare a balanced annual operating and capital project budget.

Non-Profits
• Manage monthly financial reporting and management of Non-Profit entities including: Accounts Payable, Accounts Receivable, Monthly Financials for investors.
• Manage year-end audits and completion of financial statements. 6 administrative support
66 shra 2026 budget
2025 ACCOMPLISHMENTS
• Initiated conversion of SHRA’s ERP system to Yardi Voyager with the goal of modernizing and streamlining financial recordkeeping and reporting • Revised departmental policies and procedures to align with industry’s best practices and ensure ongoing regulatory compliance.
• Submitted the budget document to receive the Excellence Award in budgeting from GFOA.
• Submitted the 2024 Annual Comprehensive Financial Report (ACFR) to the Government Finance Officers Association for consideration for the Excellence in Financial Reporting Award.
2026 GOALS AND OBJECTIVES
• To produce an adopted Annual Budget that meets the Excellence award standards of the GFOA.
• Produce an Annual Comprehensive Financial Report (ACFR) that meets the award standards of the Government Finance Officers Association (GFOA). • Continue streamlining accounting processes and procedures to enable faster reporting for investors and partnerships for non-profits. • Complete initial phases of SHRA’s financial system conversion to Yardi Voyager
6administrative support
67 shra 2026 budget

KEY INDICATORS
FY 22

ACTUALS
FY 23

ACTUALS
FY 24

PROJECTIONS
FY 24

ACTUALS
FY 25

PROJECTIONS
FY 26

PROJECTIONS
# of Accounts Payable (A/P) Checks
Processed 6,600 6,600 6,700 6,700 6,700 6,000
# of Electronic Fund Transfers (EFT)
Processed 39,000 39,200 39,400 39,400 39,400 40,000
# of 1099 Miscellaneous Forms Prepared 5500 5,600 5,600 5,600 5,600 7,000 # of Applications submitted to the GFOA
Budget Award Program 1 1 1 1 1 1
# of Applications submitted to the GFOA
Popular Annual Financial Reporting
Award Program
0 0 0 0 0 1
# of Applications submitted to the GFOA
Financial Reporting Award Program 1 0 0 1 1 1
Prepare an easy-to-read, briefer version
of the annual budget (Budget-In-Brief) 1 1 1 1 1 1
Effectiveness
# of Budget Awards received from CSMFO 1 1 1 1 1 1
# of Certificates of Achievements for
Excellence in Financial Reporting
received from GFOA
1 1 1 0 1 1
Obtain an Unmodified Audit Opinion on
Annual Comprehensive Financial Report
(ACFR)
1 1 1 1 1 1
Output
6 administrative support
68 shra 2026 budget

ADMINISTRATIVE

SUPPORT
6 GOVERNING BOARDS

DEPARTMENT SUMMARY
Sacramento Housing and Redevelopment Agency (Agency) is a joint powers authority controlled by both City and County governing boards . The elected governing boards consist of the Sacramento City Council, which also acts as the Housing Authority of the City of Sacramento and the Sacramento County Board of Supervisors, which acts as the Housing Authority of the County of Sacramento and the Sacramento Housing Development Corporation. The Sacramento Housing and Redevelopment Commission, whose members are appointed by the Board of Supervisors and the City Council, also governs the Agency and advises on various matters to the City and County governing boards.

ACTIVITIES DETAIL
• Review and approve the activities of the Agency.
• Serve, to the best of the governing boards’ abilities, the residents of the City and County by meeting their needs and concerns through the adoption of ordinances and resolutions, establishment of policies, approval of new and ongoing program activities, and adoption of the annual Agency budget.
• Provide a high level of service to all members of the community.

APPROPRIATIONS SUMMARY
Budget Budget Budget Budget
TTyyppee ooff EExxppeennssee 2023 2024 2025 2026
Services and Supplies 60,000$ 60,000$ 30,000$ 20,300$ TToottaall 60,000$ 60,000$ 30,000$ 20,300$ 6administrative support
69 shra 2026 budget

ADMINISTRATIVE

SUPPORT
6 HUMAN RESOURCES

DEPARTMENT SUMMARY
The Human Resources Department is responsible for providing comprehensive personnel administration and support to the Agency.

This includes the development, implementation, and maintenance of policies and systems that promote fair and effective management of the Agency’s workforce. Core functions include labor relations and collective bargaining, recruitment and retention strategies, onboarding, classification and compensation, employee development and performance management, payroll and benefits administration, health and safety compliance, wellness programs, and the administration of worker’s compensation.

HR is a strategic partner in organizational planning and is instrumental in supporting a high-performance culture. The department works closely with all divisions to ensure compliance with employment laws, foster employee engagement, and drive leadership development. The HR team continuously evaluates internal processes and workforce trends to adapt to changing organizational needs and deliver impactful, data-informed human capital solutions.

APPROPRIATIONS SUMMARY
Budget Budget Budget Budget
TTyyppee ooff EExxppeennssee 2023 2024 2025 2026
Salaries and Benefits 1,219,632$ 1,190,705$ 1,442,263$ 1,672,765$ Services and Supplies 665,692 803,392 706,960 463,124 TToottaall 1,885,324$ 1,994,097$ 2,149,223$ 2,135,889$ 6 administrative support
70 shra 2026 budget

ACTIVITIES DETAIL
• Personnel Rules and Labor Agreements - Lead the development of guidelines for recruitment, hiring, and maintenance of all Agency employees. Ensure that all Personnel Rules are equitably implemented. Negotiate, interpret, and enforce collective bargaining agreements for the staff represented by the SHRA (Employee Association), and/or American Federation of State, County & Municipal Employees (AFSCME).
• Training and Development - Research, develop and improve delivery of training programs for employees and leaders.
• Employee Performance Appraisal System - Work with personnel managers throughout the Agency to ensure that performance evaluations are timely and provide developmental feedback.
• New Employee Onboarding - Provide a digital onboarding platform where employees have access to important Agency-related information including explanations of rules and regulations, access to benefit information and other materials prior to their start. This process has led to efficiencies in the recruitment process and increased productivity from the new hire on their first day.
• Wellness Programs - Administer the Agency’s Wellness Programs. Coordinate wellness program information and training.
• Employee Training - Administers the Agency’s training programs by developing performance improvement measures, conduct orientation sessions, and arrange on-the-job training for new employees. Responsible for design, development and delivers strategic employee learning and development programs • Worker’s Compensation Program - Administer the worker’s compensation program which includes collecting documentation on any work-related injury, coordinating with medical professionals to assure a smooth return to work in a safe and gradual manner if necessary.
• Health and Welfare Insurance Programs - Facilitate the annual open-enrollment process as well as enrolling new employees in the medical/dental/vision programs of their choice and maintaining the payroll system to accurately collect premiums and forward payments to insurers.
• Temporary Services Contracts - Maintain relationships with temporary staffing providers to quickly fill any temporary position with a qualified person. Successful temporary hiring practices result in staffing levels that are commensurate with changeable workload associated with many Agency departments.
6administrative support
71 shra 2026 budget
2025 ACCOMPLISHMENTS
• In 2025, the HR department streamlined Policy Communication and Delivery for all Agency by Implementing new Policy management system to streamline all Agency policies in one location
• Reduced turnover from 13% to 9%
• Launched new Supervisor Training Program
• Successfully negotiated long term contracts with both our labor groups (AFSCME and SHRAEA).
• Focused on Employee Engagement by launching a new survey 2026 GOALS AND OBJECTIVES

1. Strengthen Employee Learning and Development
• Expand the Supervisor Training Program with specialized tracks for mid-level managers and executive leadership.
• Launch an internal Leadership Academy focused on core competencies such as strategic thinking, change management, and inclusive leadership.

2. Improve HR Technology and Employee Experience
• Conduct a system-wide review and upgrade of the HRIS
platform to enhance data accuracy, reporting, and employee self-service functionality.
• Implement demographics dashboard to support transparency and accountability.

3. Support Organizational Culture and Engagement
• Conduct bi-annual employee engagement surveys and action planning sessions with department leaders.
• Increase participation in agency-wide wellness initiatives by 20% through targeted programming and incentives.
6 administrative support
72 shra 2026 budget

4. Maintain Labor Relations Excellence
• Continue proactive engagement with labor unions and enhance internal labor relations training for managers.
• Review and update collective bargaining procedures and templates to align with current law and best practices.

5. Ensure Compliance and Risk Mitigation
• Update HR policy handbook to reflect legal changes and best practices. • Conduct internal audits to ensure compliance with state/federal employment regulations and improve documentation standards.

6. Modernize Onboarding and Offboarding Programs
• Introduce a 90-day onboarding feedback tool to assess new hire integration and onboarding effectiveness.
• Standardize exit interview processes to better capture employee feedback and inform retention strategies.

KEY INDICATORS
FY 23
Actuals FY 24 Actual FY 2025
Estimated
FY 2026
Projection
# of annual employee performance
appraisals completed 265 209 209 215
# of completed probationary plans 60 60 16 25
# of FTE Recruitments conducted 65 40 40 40
# of Payrolls completed on time 26 26 26 26
# of new employees hired 60 50 32 35
# of employees promoted 20 10 12 12
# of temps hired 50 100 75 75
# of FTE from Temp-to-Hire 0.25 50% 15 15
% of Section 3 hires 0.85 80% 50% 50%
Output
6administrative support
73 shra 2026 budget
Effectiveness
FY 23
Actuals FY 24 Actual FY 2025
Estimated
FY 2026
Projection
% of annual employee performance
appraisals administered timely 95% 95% 100% 100%
# of completed probationary plans 100% 100% 100% 100%
% of time to hire for FTE positions
75% faster
hiring
50% faster
hiring Same
# of Investigations completed N/A N/A 6 5
# of Labor Relation Disputes N/A N/A 1 0
# of in person Training Courses Provided N/A N/A 44 50
# of online Training courses provided
through NEOGOV N/A N/A 900 900
# Clifton Strengths Assessments
Administered N/A N/A 32 35
Open enrollment Participants N/A N/A 209 215
# of Employees enrolled in Health benefits N/A N/A 180 200 # of Leaves/ Accomodations managed N/A N/A 22 20
WC claims Processed N/A N/A 5 0
Efficiency
Time to complete new hire paperwork (hours
spent by HR ) 4 1 1 1
Time to complete Regular Payroll N/A N/A 40% faster 25% faster % of Payroll Accuracy N/A N/A 99% 99%
Time to complete Regular Payroll reporting N/A N/A 71% faster 50% faster 6 administrative support
74 shra 2026 budget

ADMINISTRATIVE

SUPPORT
6 INFORMATION TECHNOLOGY

DEPARTMENT SUMMARY
The Information Technology (IT) Department provides secure IT infrastructure and centralized support for all enterprise financial and property management systems, personal computers, and communication networks. Focused on continuous service improvement, IT strategically drives digital innovation, delivering applications designed to enhance public engagement and simplify information access.

APPROPRIATIONS SUMMARY

ACTIVITIES DETAIL
• Operational Efficiency - Drive Agency-wide operational efficiency by strategically integrating collaborative tools and implementing paperless workflows within core systems like Yardi.
• Network Reliability - Design, implement, and maintain reliable and secure communication networks to ensure uninterrupted Agency operations.

Budget Budget Budget Budget
TTyyppee ooff EExxppeennssee 2023 2024 2025 2026
Salaries and Benefits 2,387,300$ 2,568,566$ 2,382,121$ 2,429,757$ Services and Supplies 1,225,232 1,225,232 1,704,298 2,391,948 TToottaall 3,612,532$ 3,793,798 4,086,419 4,821,705 6administrative support
75 shra 2026 budget
• Operational Efficiency - Drive Agency-wide operational efficiency by strategically integrating collaborative tools and implementing paperless workflows within core systems like Yardi.
• Digital Transformation - Lead the adoption of collaborative tools and communication platforms to foster a paperless and optimized environment.
• Data Security & Privacy - Uphold the highest standards of confidentiality, integrity, and availability for all Agency data, safeguarding sensitive information.
• Stakeholder Engagement - Deliver accessible online tools that elevate public engagement and simplify interactions for the community members we serve.
2025 ACCOMPLISHMENTS
Expanded Online Service Access:
• Successfully rolled out SacWaitlist Phase II features, improving online application and waitlist management.
• Implemented significant enhancements to the Landlord Portal, improving communication and self-service.
• Launched the HCV Resident Portal, empowering residents with better online access to information.

System & Process Efficiencies:
• Completed a comprehensive Yardi system assessment, identifying key opportunities to drive significant organizational efficiencies. • Improved new user onboarding (WMS) and security through process automation.

Communication Infrastructure Modernization:
• Successfully migrated the Nextiva phone system to Microsoft Teams across 16 locations (400+ lines), streamlining communications. 6 administrative support
76 shra 2026 budget
2026 GOALS AND OBJECTIVES
Yardi System Optimization & Integration:
• Consolidate Finance, SHARP , HCV, and CNV data into a single, fully integrated Yardi system.
• Explore and implement Yardi portals to significantly increase online access for residents and landlords.

System & Process Efficiencies:
• Strengthen data security through comprehensive implementation of multi-factor authentication (MFA) and Managed Extended Detection and Response (MXDR).

Cloud Adoption:
• Migrate core IT infrastructure and services to secure, cloud-based solutions, enhancing reliability and scalability.

FY 23
Actual
FY 24
Actual
FY 25
Estimated
FY 26
Projections
# of work orders opened 5220 3438 4800 3900
# of helpdesk phone calls
received 2650 4142 4200 3300
# of data backups
performed 260 260 260 260
Effectiveness
# of work orders closed 5180 3438 4800 3850
# of helpdesk phone calls
responded to within 1
business day
1680 2043 2100 1300
# of data backups validated 260 260 260 260
Efficiency
# of work orders
addressed in 24 hours 2880 2183 3800 3800
Output

KEY INDICATORS
6administrative support
77 shra 2026 budget

ADMINISTRATIVE

SUPPORT
6 LEGAL

DEPARTMENT SUMMARY
The Legal Department is responsible for environmental management, risk management, and safety activities and administers all internal and external Agency legal services; ensuring that the legal interests of the Agency are protected and that its activities comply with applicable federal, state and local laws and regulations.

APPROPRIATIONS SUMMARY

ACTIVITIES DETAIL
Document Preparation & Review
Provide transactional legal services for Agency real property transactions, affordable housing and community development in targeted areas, homelessness initiatives, and review contracts and other agreements for appropriate authorities, legal and environmental review and compliance.

Specifically:
• Prepare and/or review Agency policies, programs and correspondence. • Review staff reports and draft resolutions and local ordinances.

Budget Budget Budget Budget
TTyyppee ooff EExxppeennssee 2023 2024 2025 2026
Salaries and Benefits 1,265,425$ 1,302,330$ 1,334,413$ 1,341,266$ Services and Supplies 325,772 381,880 421,681 329,894 TToottaall 1,591,197$ 1,684,210$ 1,756,094$ 1,671,160$ 6 administrative support
78 shra 2026 budget
• Prepare and review contracts for real estate transactions, affordable housing development, construction projects, homeless shelter projects, routine services and procurement.
• Prepare legal opinions and legal documentation necessary to implement Agency projects and programs.
• Environmental and Risk Management coordination, document preparation and supervision of Agency programs, projects and discretionary activities.

Legal Research & Counseling
Serve as legal advisor to governing boards and Agency staff on housing and community development issues, public housing and landlord/tenant issues, and homelessness initiatives. Coordinate with other Agency departments to ensure legal compliance in real estate transactional, contractual, and procurement matters. Specifically:
• Conduct legal and policy research.
• Review case law, legislation and regulations.
• Assist Agency Clerk in responding to requests for public records. • Advise governing boards.
• Provide legal support to project staff for housing and community development projects.
• Negotiate and document real estate transactions such as property transfer, development, and funding agreements.
• Advise the Agency on federal and state homeless and rental assistance issues.
• Analyze complex legal issues and provide opinions to staff. • Advise the Agency on Emergency Rental assistance issues and fraud cases Litigation
Provide legal representation in civil and administrative litigation and coordinate activities of outside counsel to the agency. Specifically:
• Litigate unlawful detainer cases for tenant evictions. • Monitor claims and litigation involving the Agency.
6administrative support
79 shra 2026 budget
• Manage outside counsel assigned to the litigation.
• Counsel Agency employees involved in Agency related litigation. • Attend hearings, draft and review pleadings and rulings and conduct legal research.
• Work with insurance claims adjusters.
• Participate in settlement conferences and administrative hearings. • Handle writs including related briefings and court appearances. • Provide Hearing Officer services for HCV and Public Housing Risk Management
Support the legal, finance, human resources, real estate, development and procurement departments in reviewing, obtaining and securing insurance coverage. In addition to performing the daily task of maintaining all Agency insurance needs, the processing and review of all Agency property, general liability and auto insurance claims, claims adjusting and contract review, there are several ongoing tasks completed each year.
• Annual renewal of Property, liability and auto insurance for all Agency owned properties.
• Annual renewal and coverage review of property & liability insurance for all Agency non-profits and affiliates.
• Annual renewal of Directors and Officers, Crime & Employment Practices for Agency operations.
• Obtain special needs insurance coverages (Excess limits, Builders Risk) for new and rehab building projects.
• Annual renewal of National Flood Coverage protection for Agency & Non- profit affiliates.
• Complete annual Risk Action Management Plan report for HAI Group • Review and update property and auto schedules to reflect current Agency owned assets.
• Respond and manage operations related to lawsuits filed against the Housing Authority.
6 administrative support
80 shra 2026 budget
• Develop Best Practices and implement training for staff and residents. • Annual renewal of Directors and Officers coverage for Agency affiliates. • Manage and oversee Property Loss/Damage incidents greater than $50k.

Environmental Management
Environmental management activities include ensuring the Agency maintains compliance with local, state and federal environmental laws and regulations, including, but not limited to, the California Environmental Quality Act (CEQA), the National Environmental Policy Act (NEPA), and HUD environmental review procedures at 24 CFR Part 58, as well as coordinating and carrying out assessment and remediation activities on Agency-owned brownfield sites.

Additional activities include:
• Maintaining a qualified list of environmental consultants. • Developing and implementing environmental training for staff. • Conducting environmental due diligence and risk assessment for potential projects.
• Staying informed of changes to environmental laws and HUD regulations and implementing programmatic changes as necessary.
• Maintaining organized environmental review records.
• Establishing and maintaining positive working relationships with oversight agencies and consulting parties.

Agency Safety
Ensure safety systems and protocols are in place for agency employees. Trains agency employees on various safety issues and ensures safety needs and problems are addressed.
• Develop and maintain safety reporting system.
• Schedule safety trainings for Agency employees, including driver safety, personal protective equipment, and de-escalation exercises. • Address property safety needs
6administrative support
81 shra 2026 budget
2025 ACCOMPLISHMENTS
• Provided transactional and advisory services to the Agency (and its constituent members) on a wide variety of housing, community development and public infrastructure projects and programs which resulted in significant savings on legal costs.
• Provided legal advisory services and monitored for compliance with multiple external audits of the Agency and Agency administered projects and programs.
• Defended Agency and disposed of federal and state fair housing complaints with federal and state determination of Agency compliance with fair housing law.
• In-house representation of Agency in Writs on public housing/HCV hearings and procedures resulted in significant savings on legal costs. • Provided in-house training sessions to assist housing management staff in the handling of procedures and presentations regarding hearings. Training topics included due process, evidence and fair hearings. • Reviewed and completed major environmental reviews pursuant to the National Environmental Policy Act, the U.S. Department of Housing and Urban Development regulations, and the California Environmental Quality Act.
• Secured new insurance coverage and Lawyers Liability Insurance. • Met the Agency needs and investor requirements of the RAD conversion in a timely manner.
• Initial development of new claims management log.
• Established new providers of Hearing Officer services to assist with Public Housing and HCV hearings.
• Initial development of safety reporting system
• Fully integrated Agency safety function from Human Resources 6 administrative support
82 shra 2026 budget
2026 GOALS AND OBJECTIVES
• Upgrade skills and talents of members of the legal department and the Agency through continuing education as well technology to increase efficiency and quality of work provided.
• Building understanding and capacity of Agency to do more of the routine, everyday processes so that legal department can focus on the more complex legal and compliance issues.
• Continue to assist with and explore other types of affordable housing and funding mechanisms including public housing disposition and more public-private partnering.
• Federal and state fair housing agencies generally recognize and determine Agency compliance with fair housing law. Legal will continue to work with appropriate staff to develop more efficient procedures for resolution of fair housing law complaints.
• Develop an overall policy for the Agency regarding its relationship with the nonprofit affiliates that will result in the standardization of processes and procedures of interaction while protecting Agency interests. • Continue to digitize (paperless), update and standardize Agency contracts, grants and procurement practices.
• Continue monitoring the Agency’s risk profile, including review and updating of contracts, insurance coverage, providing training update Agency work policies to create a compliance culture.
• Ongoing review, updates and modifications to Agency contract language and forms.
• Continue to provide hearing officer services for HCV and Public Housing 6administrative support
83 shra 2026 budget

KEY INDICATORS
FY 23 Actual FY 24
Actual
FY 25
Estimates
FY 26
Projections
# of contracts reviewed 250 313 370 360
# of requests for legal opinions 5 18 15 12
# of resolutions/ordinances 90 92 100 100
# of writs assigned to outside counsel 25 0 0 0
# of writs handled by in-house
counsel 25 8 10 5
# of NEPA Exemptions or Categorical
Exclusions not Subject to §58.5
(CENST) 4 month period -
Environmental review
45 65 200 200
# of Categorically Excluded Subject to
(CEST) 4 month period -
Environmental review
30 36 30 35
# of EA/IS completed in-house or
managing consultants 4 month
period – Environmental review
12 10 15 15
Effectiveness
% of legal logs returned within the
stated “due” date 100% 100% 100% 100%
% of resolutions and ordinances
completed within the required
circulation period
100% 100% 100% 100%
Efficiency
$ amount saved per writ by
handling in house $105-145K $175-$195K $200-$225K $200-$225K $ amount saved per EA/IS by
handling in-house $15-30K $50K $70K $70K
$ amount saved per CEST by
handling in-house $4-6K $12-$13K $20K $25K
Output
6 administrative support
84 shra 2026 budget

ADMINISTRATIVE

SUPPORT
6 PROCUREMENT SERVICES

DEPARTMENT SUMMARY
The members of the Procurement Services division work to ensure that all agency procurement activities are compliant with federal, state, and local requirements. Key areas of responsibility include:
• Overseeing compliant and transparent contracting and vendor selection processes
• Supporting departments in navigating procurement requirements and procedures
• Administering solicitations, bids, and contract awards in alignment with regulatory standards
• Promoting equity, competition, and accountability in all procurement activities

APPROPRIATIONS SUMMARY
Budget Budget Budget Budget
TTyyppee ooff EExxppeennssee 2023 2024 2025 2026
Salaries and Benefits 1,003,859$ 1,058,609$ 1,065,160$ 1,179,947$ Services and Supplies 143,583$ 223,779$ 537,925$ 654,728$ TToottaall 1,147,442$ 1,282,388$ 1,603,085$ 1,834,675$ 6administrative support
85 shra 2026 budget

ACTIVITIES DETAIL
Mission is to provide customer service to internal and external partners.

Provide information, training and guidance with the solicitation process.

Provide the best value to the Agency and ensure compliance with all rules and regulations.

The Procurement Services Department centralizes Agency construction bidding activities and procures commercial and professional services, supplies and equipment for the Agency. The Department is also responsible for monitoring procurement and labor activities for compliance with all applicable federal, state and local regulations.
2025 ACCOMPLISHMENTS
• Procurement solicited for task order contractors and successfully executed 47 contracts for various services, in addition to creating purchase orders.

A task order contractor list has been established to streamline service requests moving forward.
• We have taken meaningful steps to improve our procurement operations by leveraging cooperative purchasing agreements to streamline processes, secure fair pricing, and ensure government-friendly terms and conditions.

Additionally, we have begun consolidating contracts that were previously managed independently by various departments. The Procurement team identified overlapping agreements with the same vendors and worked collaboratively with departments to develop comprehensive scopes of work that reflect agency-wide needs. This has allowed us to implement centralized contracts where appropriate—enhancing efficiency, reducing administrative workload, and strengthen overall contract management. • We are finalizing a Procurement Guide for external departments, which will provide clear guidance on procurement procedures and help departments better understand how to collaborate with Procurement throughout the process.
6 administrative support
86 shra 2026 budget
2026 GOALS AND OBJECTIVES
Create, Plan and Implement the OpenGov contract and amendment drafting and authorization/signature process. Currently the Agency relies on DocuSign for drafting and circulating contracts and amendments. Once the templates are created in OpenGov, this is will be a cost and time savings for the Agency.

Develop and provide the following staff training to all Departments:
• OpenGov Intake
• Department Liaison for Contract Rules and Management
• Acquisition Methods
• Scope of Work
• Implementation of the new Resource Manual
• Task Order Process
Provide continuing education and staff training for internal Procurement staff:
• Compliance
• Public Procurement
• Federal Procurement
• Certification Training
• Staff Training Conferences
6administrative support
87 shra 2026 budget
FY 23 Actuals FY 24 Actuals FY 25 Actual
(YTD 6/16/25)
FY 25
Projected
FY 26
Projected
# of Invitation for Bid
solicitations completed 60 15 3 7 15
# of Requests for
Proposals 35 47 42 91 47
# RFQ's Completed 125 10 9 20 10
# of Contracts +
Amendments
Completed
250 78 80 174 78
# of Small Businesses &
Minority and Women
Business Enterprise
(MWBE) members of
various ethnic chamber
groups corresponded
with, and for which,
information and
resources were provided
regarding the Agency’s
procurement
opportunities.
0 100 100
$ of Contract Value -
Public Housing/SHRA $175 M $192 M $257M $385M $192 M
$ Contract Value -
SHARP $5 M $1,820.00 $140M $184M $1,820.00
Solicitation $ - Public
Housing/SHRA 0 $12 M $66M $120M $12 M
Solicitation $ - SHARP $5 M $389,523.50 $137M $400,000 $389,523.50 Certified Payroll
Compliance $ $225 M $175 M $174 M $230 M $175 M
# of task orders
completed 910 2814
# of Payrolls reviewed 9927 9927 10000 9927
# of PCard Statements 378 189 326.4 378
Amount of $ for total
PCards $553,304.49 995,748.48$ 900,000.00$
Output

KEY INDICATORS
6 administrative support
88 shra 2026 budget

ADMINISTRATIVE

SUPPORT
6 SHRA ADMINISTRATIVE HEADQUARTERS

SUMMARY
Sacramento Housing and Redevelopment Agency maintains its administrative headquarters at 801 12th Street in Sacramento. The building was purchased in 2008 in order to centralize Agency staff that was previously located in three separate locations. The extensive rehabilitation of the six story building garnered a LEED Silver Certification as a “green” building.

Appropriations reflect the costs of the debt service and annual operations of the building. All costs are charged out to the departments utilizing the building or are expenditures of capital reserves for scheduled system replacements/repairs.

APPROPRIATIONS SUMMARY
Budget Budget Budget Budget
TTyyppee ooff EExxppeennssee 2023 2024 2025 2026
Services and Supplies 728,771 696,271 765,500 868,956 Debt Service 982,999 982,999 984,180 987,000 TToottaall 1,711,770$ 1,679,270$ 1,749,680$ 1,855,956$ 7 HOUSING

AUTHORITY

THIS PAGE LEFT

INTENTIONALLY BLANK
6administrative support
91 shra 2026 budget

HOUSING AUTHORITY
7 HOUSING CHOICE VOUCHER PROGRAM

DEPARTMENT SUMMARY
The Housing Choice Voucher (HCV) program provides rental assistance to low- income families throughout Sacramento County. The Agency has authority to provide approximately 13,567 vouchers and seeks to maintain utilization at 98-100% of the vouchers available or disburse 98 – 100% of the allocation for Housing Assistance Payment (HAP). Currently, the Agency is expending all of its allocated funds to provide subsidies to 12,600 households and with rent continuing to increase, it is likely that the allocated funds will not continue to support this number of families. The HCV program was in “shortfall” in 2024 and 2025, and this may continue in 2026, depending on the amount of funding Congress budgets for this program in the federal budget (see “shortfall” below).

The Agency is awarded specific voucher allocations for various sub- populations. For example, there are:
• 904 Veterans Affairs Supportive Housing (VASH) vouchers to assist homeless veterans.
• Of these, 212 of the VASH vouchers are project based vouchers (PBVs) where the federal subsidy is tied to the unit. They are at the following locations:
• 25 at Mather Veterans Village (Phase 1)
• 25 at Mather Veterans Village (Phase 3)
• 38 at the Hotel Berry
• 25 at Mirasol Village (former Twin Rivers) development 92 shra 2026 budget
7 housing authority
• 69 at Mather Veterans Village (Phase 4) - a future development • 30 at Mather Veterans Village (Phase 5) – a future development • 100 tenant based vouchers for non-elderly disabled (NED) households • 36 tenant based vouchers for Family Unification Program (FUP) for families looking to reunite with their children when a lack of housing is preventing this reunification
• 148 tenant based vouchers for Foster Youth to Independence (FYI) for youth aging out of the foster care program
• 216 vouchers for non-elderly disabled households through Mainstream • 244 Rental Assistance Demonstration (RAD) PBV for former public housing units that converted to RAD
• 2561 PBVs for homeless or homeless/rent burdened families at the following properties:

93 shra 2026 budget
Although a Request for Proposal has been released for PBVs each year since 2017, future plans to issue RFPs for PBVs were suspended in 2025 due to limited funding. The following projects have been previously awarded:

Although the Housing Authority is in “shortfall” (see below), the commitments to utilize 1055 PBV units listed above will be honored.

APPROPRIATIONS SUMMARY
7housing authority
Budget Budget Budget Budget
Type of Expense 2023 2024 2025 2026
HHCCVV aanndd HHoommeelleessss IInnnnoovvaattiioonnss Salaries and Benefits 17,000,452.00$ 11,257,894 10,746,147 9,345,652 Services and Supplies 4,504,634.00$ 3,358,086 1,772,450 2,244,567 Debt Service - - - - Interdepartmental Charges 4,107,242.00$ 5,517,696 4,403,213 4,313,727 TToottaall 25,612,328$ 20,133,676 16,921,810 15,903,946 *The Homeless Innovations Department was created in 2021 94 shra 2026 budget

ACTIVITIES DETAIL
Customer Communication Center
Staff is continuously looking at innovative approaches to upgrade the Customer Communication Center to better assist our customers. The focus is to connect our community with high quality HCV team members who are ready to change lives. The Communication Center leverages new technology to deliver exceptional customer service to accomplish the Agency’s mission. The Center recently began scheduling group “Moving Briefings”, which has proven to be a more effective way to help increased numbers of program participants wishing to relocate to receive a voucher more quickly.

HCV Wait List Management
One of the significant aspects of the HCV program is the comprehensive management of wait lists. This is vital to filling vacancies expeditiously with households in need of housing while maintaining maximum usage of the vouchers allocated by HUD within the funding limitations of the HCV budget.

Currently there are seven wait lists available for the HCV (tenant and project- based) program allowing staff to be responsive and efficient in housing low- income families.

In June 2025, the HCV wait list for project based vouchers at sites serving seniors was opened for new applicants. The wait list was scheduled to accept 1,000 applications only and it was thought that, based on experience, the wait list would be open for about 6 weeks. However, 1,000 applications were received within a day and a half, which underscores the great demand for affordable housing for seniors.

Intake Functions
The intake functions determine the eligibility of applicants coming from the wait list(s) or who have been referred. This includes reviewing the application and supporting documents to verify preferences and eligibility of all household members.

Continued Occupancy of Active HCV Participants
Continued participation on the Housing Choice Voucher program requires participants to recertify their eligibility annually. During this process, staff re-determines their eligibility and submits the documentation electronically to HUD. Recent enhancements to the Resident Portal allow participants to recertify their eligibility online, report a change of income or household, or request a move without sending in paperwork or coming into the office. 7 housing authority
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Households must promptly report any changes in household composition and/ or income to ensure that the housing is appropriate for their family make up and affordable. This can now be accomplished through the portal.

The Resident Portal was upgraded in 2023 to improve the user experience.

Participants can now download commonly used documents and gain easy access to key information about payment standards and how their rent is calculated. Currently 10,575 active voucher holders have registered to use this portal!! The number of annual recertifications completed in the resident portal also continues to increase:
• 1705 recerts were completed in 2022,
• 2031 in 2023 and
• 3513 in 2024.

The Department projects:
• 4500 recertifications to be completed in 2025, and
• 5500 in 2026.

Owner Participation
Housing owners and landlords are the backbone of the Housing Choice Voucher Program and their continued participation and support are deeply valued. It is critical to have a proactive approach to keep housing providers engaged in the HCV program. As new technologies are embraced, the outreach has evolved to include regular online owner orientations for new landlords, on-line office hours for landlords with questions, and workshops to communicate programmatic updates. In June 2025, over 600 landlords registered for a “Housing Choice Voucher Program Update” and more than 330 landlords logged in for this webinar which was recorded and posted on the website.

Homeless Housing
The HCV Department also administers programs that serve the un-housed residents in Sacramento--partnering with the City, County and non-profit agencies to assist these households. These initiatives utilize HUD rental assistance to provide housing and most programs seek partnerships with service providers to provide supportive services. Programs serving persons experiencing homeless include: the 2,561 project-based vouchers mentioned above, the Veterans Affairs and Supportive Housing (VASH) program, Family Unification (FUP), the Foster Youth Initiative (FYI), the Emergency Housing Voucher (EHV) program and Shelter Plus Care (SPC).
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Foster Youth to independence Vouchers (FYI)
The Housing Authority has been awarded 148 FYI vouchers since 2023 to provide housing assistance for youth aging out of the foster care program who are homeless or at risk of becoming homeless. They can receive up to 36 months (3 years) of rental subsidies with an option to extend the time limit for up to an additional 24 months if they meet certain requirements. The youth must be low-income, aged 18-24, who were formerly in, or who are close to exiting, foster care.

The Housing Authority works in close partnership with the local Public Child Welfare Agency and service providers who assist the youth with case management and housing search. Sacramento Steps Forward oversees the referral process through Coordinated Entry. With this program, 70 youth were able to lease up, 16 additional youth are in the process of leasing up a new unit, and 56 youth are still searching for a rental as of July 2025.

Emergency Housing Vouchers (EHVs)
In June 2021, HUD allocated funds to house approximately 60,000 homeless families during the pandemic for 10 years. SHRA received an allocation of 494 vouchers to house households that are homeless, at risk of homelessness or fleeing domestic violence. In coordination with the Continuum of Care (CoC), families are referred to the Housing Authority through the Homeless Coordinated Entry process and service providers. As of September 15, 2024, all 494 had been utilized and were supporting families and no additional families could be assisted. As of June 1, 2025, there were still 460 families receiving rental subsidies. Because the cost of rent has escalated so quickly following the pandemic, the funds will be exhausted much sooner than the proposed 10 years. In fact, in 2025, HUD disbursed the final funding amounts for this program to participating Housing Authorities. This funding is anticipated to support the families in Sacramento until mid-2026. This Agency is working with national housing organizations and HUD to find a means to continue to support these families, of which:
• 94% have incomes below 30% of Area Median Income (AMI), otherwise called “extremely low income.”
• 22% (101) have such low income that they receive a “utility reimbursement payment” to help pay for their utilities;
• 15% have income from wages;
• 49% are disabled;
• 11% are elderly;
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• Program participants are comprised of 962 individuals, of which 398 are children;
Shelter Plus Care (SPC)
The SPC program is distinct from the HCV program and houses 462 chronically homeless, and disabled households in Sacramento County. This is a grant funded, budget-based program that SHRA competes annually through the COC NOFO so the number of participants changes and is expected to increase in 2025 and 2026. The Housing Authority partners with service providers in the community to provide case management services to the households. There are two SPC programs; the largest program, the tenant based SPC, allows households to find units in Sacramento County while the other program Project Based and is located at Boulevard Court. As of July 2025:
• 447 households received a subsidy from the SPC tenant-based program. • 15 households received assistance at Boulevard Court.

Shortfall
In early 2024, the Housing Authority entered “shortfall”—which means that it was expected that the HCV program would not receive sufficient federal funds needed to keep all current number of program participants housed. HUD is committed to providing funds to maintain subsidies for all assisted households as long as the Housing Authority:
• Stops issuing new vouchers;
• Stops issuing Request for Proposals to project base additional units; • Stops absorbing vouchers from participants coming to Sacramento County from other jurisdictions; and
• Does not allow families living in project-based units to move with continued assistance.

The Housing Authority of the County of Sacramento has implemented these cost-saving measures, and others, in order to reduce the amount of subsidies disbursed.

The Housing Authority anticipates this shortfall may continue in 2026 so the cost-saving measures described above will continue as well. 7housing authority
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THE HOMELESS INNOVATIONS (HI) DEPARTMENT
During 2025, the Homeless Innovations Department oversaw the management of three shelters on behalf of the City of Sacramento. The management of these shelters was transferred back to the City during summer 2025.

The Department’s oversight included the following shelters and activities:

Emergency Bridge Housing (EBH)
This shelter opened on June 10, 2020, to serve homeless Transition-Aged Youth (TAY), aged 18-24. Twenty-four (24) sleeping cabins were provided for double-room occupancy to serve 48 homeless youth. Due to the COVID-19 pandemic, occupancy was limited to one person per cabin unless they are in a familial type of relationship.

In Fall 2022, 26 additional cabins were added on land adjacent to the current parcel, also owned by St. Paul’s Church of God in Christ for a total of 50 cabins.

Additional community space, bathrooms, showers and outdoor space were made available due to the increased number of TAY at this site. EBH outcomes can be found at: https://www.shra.org/emergency-bridge-housing/.

Meadowview Navigation Center (MNC)
This shelter opened on October 1, 2020 to serve homeless women, and provided 100 beds in a sprung shelter, dormitory-style facility. Volunteers of America is the on-site shelter operator. Monthly and weekly reports regarding MNC outcomes can be found at: https://www.shra.org/meadowview- navigation-center/.

X Street Navigation Center (XNC)
This shelter opened on September 21, 2021 to serve homeless adults. This is a congregate shelter with 100 beds in a sprung shelter, dormitory-style like MNC. Volunteers of America is the on-site shelter operator. Monthly and weekly reports regarding shelter outcomes can be found at: https://www.shra. org/x-street-navigation-center/.
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2025 ACCOMPLISHMENTS
HCV
• Administered seven HCV tenant and project-based wait lists. • Launched a semi-annual Landlord Update webinar where more than 350 landlords attended in June 2025;
• Launched an on-line process for HCV families to make appointments for office visits;
• Began a process for members of the public to be seen on a limited walk-in basis every morning;
• Managed the HCV program throughout 2024 so that no one lost their housing assistance due to a lack of funding;
Homeless Innovations
From program inception1 to April 30, 2025, the Housing Authority has served:
• 627 unduplicated youth as shelter guests at Emergency Bridge Housing (EBH), and transitioned 454 guests into housing.
• 1,157 unduplicated women as shelter guests at the Meadowview Navigation Center (MNC) and transitioned 471 guests into housing. • 1,146 unduplicated adults as shelter guests at the X Street Navigation Center (XNC) and transitioned 453 guests into housing.
1 EBH and Meadowview shelter opened in 2020; X Street shelter opened in 2021. 7housing authority
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2026 GOALS AND OBJECTIVES
HCV:
• Maximize the number of families that can be assisted with the funds received.
• In 2022, 1705 tenants completed their annual recertification in the resident portal. In 2023, there was a 19% increase in participation as 2,031 tenants completed their recertification in the portal. In 2024, 3,513 recertifications were completed through the resident portal. It is expected that at least 4,500 annual recertifications will be completed in the resident portal in 2025 and 5,500 in 2026.
• Continue the focus to increase customer service through the use of additional technology.
• Send automatic emails to owners within 24 hours of a unit inspection notifying them if the unit passed or failed and listing all the failed items. • Increase transparency in the lease up process by refining the eRFTA portal so that emails are sent out to prospective owners and tenants showing the progress of the Request for Tenancy Approval (RFTA) as it passes milestones during the approval process. NOTE: The RFTA is the document that shows a tenant is seeking approval to rent a specific unit from a prospective landlord.
• Prioritize the recognition of employees on a regular basis showing appreciation for their hard work, customer service and good performance. • Continue to convert public housing units to the Rental Assistance Demonstration (RAD) PBV platform.
• Maximize budget authority to fully utilize the SPC Program so that disabled, homeless households with increased need for supportive services can live in affordable housing with the supports they need.
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KEY INDICATORS
FY 23
Actual
FY 24
Projected
FY 25
Projected
FY 26
Projected
Score received for the Section
8 Management Assessment
Program (SEMAP)
93%
# of (Tenant Based) Housing
Choice Vouchers (HCV)
allocation (excl PBV)
10,569 10,744 10,747 10,748
# of Project Based Vouchers
(PBV) 2,340 2,761 2,795 2,796 # of (Tenant Based) Veterans
Affairs Supportive Housing
Vouchers (VASH) - homeless
820 874 874 875
# of (Project Based) Veterans
Affairs Supportive Housing
Vouchers (VASH) - homeless
124 130 138 139
RAD 289 244 348 349
MS5 216 216 216 217
% of families with elderly
family member in the
household
39% 42%
% of disabled members in
household 66% 67%
% of households with family
members who are employed 23% 24%
% of families who were
initially homeless 21% 21%
% of families with total
household income less than
$10,000, unadj inc
16% 20%
% of families with income less
than 25% Area Median
Income, unadj inc
84% 70%
Output
FY 23
Actual
FY 24
Projected
FY 25
Projected
FY 26
Projected
Received High Performer
designation from HUD for the
Section 8 Management
Assessment Program (SEMAP)
1 1 1 2
% of HCV tenant based
voucher utilization 91% 90% 95% 195%
% of HCV project based
voucher utilization 98% 92% 98% 198%
% of VASH (tenant and
project based) voucher
utilization – homeless
80% 80% 95% 195%
% of RAD utilization 100% 100% 100% 200%
% of Mainstream Voucher
(MS5) utilization 100% 98% 100% 200%
Effectiveness
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FY 23
Actual
FY 24
Projected
FY 25
Projected
FY 26
Projected
% of landlords
electronically receiving
their payments through
direct deposit
99% 99% 99% 199%
% of families utilizing the
resident portal (for any
purpose)
44% 48% 52% 152%
% of applicants utilizing
the applicant portal
100.00% 100.00% 100.00% 200.00%
Efficiency
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HOUSING AUTHORITY
7 PROPERTY MANAGEMENT

DEPARTMENT SUMMARY
The Housing Authority owns and/or manages a total of 3,371 units of affordable housing under its Public Housing Program for over 7,600 extremely low, very low, and low-income persons, including children, seniors, and disabled individuals.

The Public Housing Program provides 1,902 units to qualified low-income families. There are 1,257 units in the City of Sacramento and 645 units in the County of Sacramento. This housing is owned, managed, and maintained by the Housing Authority, making it one of the largest landlords in Sacramento County.

The Housing Authority also owns and manages 271 affordable units comprised of tax credit funded projects, and other local and state state-funded projects.

Additionally, the non-profit arm, Sacramento Housing Authority Repositioning Program Inc. (SHARP), owns and manages three (3) high rise properties consisting of 231 elderly-only units, 274 scattered-sites with project-based Section 8 voucher units, and 499 Rental Assistance Demonstration (RAD) and/or project-based units.

APPROPRIATIONS SUMMARY
Budget Budget Budget Budget
TTyyppee ooff EExxppeennssee 2023 2024 2025 2026
PPuubblliicc HHoouussiinngg AAuutthhoorriittyy
Salaries and Benefits 10,785,939 10,738,737 7,720,089 7,859,888 Services and Supplies 14,883,350 13,133,481 14,779,269 10,018,028 Interdepartmental Charges 9,577,943 12,410,051 12,317,577 12,271,212 TToottaall 35,247,232$ 36,282,269 34,816,935 30,149,128 104
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ACTIVITIES DETAIL
Property Management and Capital Planning
Public Housing Administration provides a full-service approach to property management and maintenance services. Pursuant to HUD regulatory requirements, internal controls are performed by staff including: annual tenant recertifications, physical inspections and fiscal audits, to ensure program compliance. Examples of the specific types of quality control mechanisms in place include, but are not limited to the following:
• Achieving and maintaining an optimal occupancy rate above 96%, with a target of 98%
• Developing and implementing strategies to modernize the public housing stock
• Establishing and increasing the capacity to develop additional units. • Creating and advancing capital improvement plans for all managed units • Timely rent collections, and strict implementation of rent collection policy • Maximizing the use and installation of energy efficient appliances, doors, and windows
• Striving to turn and lease vacant units within 21 days • Responding to requests for emergency maintenance repairs within 24 hours
• Apply for safety and security grants as they become available, and pursue other funding opportunities in an effort to enhance and improve security measures in place
• Prioritizing non-emergency maintenance service requests based on urgency and nature of the work order
• Inspecting all units, sites, exterior and building systems at least annually through in-person inspections, the use of third-party vendors, or any combination thereof.
• Keeping tenant accounts receivable at the lowest possible rent delinquency rate
• Maintaining appropriate levels of operating reserves based on the anticipated needs and projected expenses
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• Keeping operating expenses within the limits of available financial resources and established/approved budgets
• Carrying out a program of resident-focused initiatives through its various Resident Services programs
• Continuous assessments of program activities to optimize customer service • Ongoing review of policies and procedures for purposes of streamlining and increasing efficiency
• Developing and implementing ongoing training plans to ensure that staff are kept up to date with current and best practices in the property management, maintenance, and resident service sector, and to ensure compliance with the most up-to-date regulatory requirements.

Public Housing Agency (PHA) Plan
Annually, the Housing Authority updates its Public Housing Agency Plan (PHA Plan), which includes the Admissions and Continued Occupancy Policy (ACOP) - a document designed to provide a comprehensive guide to public housing agency (PHA) policies, programs, operations, and strategies for meeting local housing needs and goals. There are two parts to the PHA Plan:

1. the Five-Year Plan submitted every five (5) years, and

2. the Annual Plan, which is submitted to the United States Department of Housing and Urban Development (HUD) every year
It is through the Annual Plan that the Housing Authority receives capital funding.

Site Inspections, Maintenance & Capital Improvements
General upkeep and maintenance of a property is key to curb appeal and resident satisfaction. Site and unit inspections, utilizing the National Standards for the Physical Inspection of Real Estate (NSPIRE) protocol, are conducted at least annually by property management staff.

Inspection results are used in conjunction with third party Physical Needs Assessments (PNA) information to populate the data in the PHA Plan, to allocate funding for Public Housing capital improvements. Fee-based management properties will be assessed by inspections conducted by both Public Housing and construction staff, as well as periodic third-party Physical Needs Assessments studies. Site and system inspections are conducted monthly by staff. Major building systems inspections (mechanical, electrical, fire alarm monitoring and plumbing) are conducted by a procured third party vendor and recommended replacements/improvements are incorporated in a preventive maintenance schedule developed by the Housing Authority. 7housing authority
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Audit
All department activities are audited to ensure program compliance. Staff has developed various audit tools including on-site file reviews, automated reporting using the YARDI database management system, and an annual independent audit conducted by a qualified Certified Public Accounting firm.

Furthermore, the department has a Program Integrity Analyst whose sole function is to assess/audit internal department practices on an ongoing basis and to develop safeguards to ensure compliance with established policies and procedures.
2025 ACCOMPLISHMENTS
Despite the challenges of the past few years, the Public Housing department was able to achieve a significant number of goals that were set for 2025 The department priority was turning and leasing up vacant units and increasing the overall occupancy rate, department restructuring with focus on accountability, resident services, and deploying relevant training for staff.

Leasing/Occupancy Accomplishments
• Continued to work with residents to collect rent timely, and executing repayment agreements
• Assisted families to apply for the Sacramento Emergency Rental Assistance Program (SERA) who experienced a decrease or loss of income as a result of the pandemic
• Improved overall occupancy rate
• Temporarily rehoused and returned 109 households to their original units for RAD Phase III and RVP Group.

Housing Operations – Administrative
• Trainings and meetings will continue in-person and virtually. • Productivity tracking tools are being utilized for the department - for all office and maintenance positions.
• In partnership with the Housing Choice Voucher (HCV) department, units were converted from the Public Housing program over to the HCV platform for monitoring and financial purposes.
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Housing Operations
• Continued partnership with the Agency’s Procurement and Real Estate & Construction (RECS) team to create a strategy to address the long- standing vacancies in the Public Housing inventory. By combining the efforts of outside contracting, the expertise of Construction staff, and the experience of the maintenance department, the Housing Authority is on track to continue to have the backlogged vacant units turned and completed.
• Combined the Simulated Unit Interior Training Environment (SUITE) program with On the Job (OTJ) training to aid in the development of newly hired maintenance staff. This training is conducted in the Housing Authority’s model unit and provides the opportunity to evaluate how a maintenance worker will address a maintenance problem created by the trainers. In addition, new components were added to this process to allow maintenance personnel to create their own training devices as part of a basic carpentry course. These devices will enable maintenance personnel to practice a variety of skills being taught through their training modules.

The existing program was modified through the continued efforts of the Housing Authority’s maintenance supervisors, coordinators, and maintenance workers.
• This is the fifth year of the Mechanical Electrical Plumbing preventive maintenance contract, which was conceived in collaboration with the Housing Authority’s Maintenance Coordinator, RECS, and the Procurement department. This contract has been instrumental in the Housing Authority’s efforts to ensure that complex building systems remain running in optimal condition and that the appropriate preventive maintenance protocols are being followed. The facilities coordinator provides a strict level of quality control on the work being provided by Lawson, our MEP contractor.

Resident Services
The Resident Services Team worked directly with the Housing Authority’s public housing residents to help them meet personal goals and/or overcome their individual challenges. Coordinators collaborated with local service providers to provide residents with access to a wide variety of supportive services that include case management, counseling, job training and placement, health care services, and financial literacy.

In the past year, staff provided resources needed by residents that included financial workshops, homeownership workshops, hiring events, scholarship information, employment workshops, mental health services, career fairs, summer meal locations, food bank information, and transportation services. 7housing authority
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In the past year, Resident Services provided or hosted the following resources and opportunities:
• Virtual workshops focused on the following:
o Financial literacy
o Homeownership
o Information sessions
• Turkey and grocery giveaway
• Holiday meals and provided groceries, gift cards, and gift bags • Jobs & Resource Fair
• Christmas gift giveaway
• Free diaper distribution program; As of 5/31/2025, 206,775+ diapers have been distributed during the fiscal year. (Note: participants received less diapers per month due to a change in funding for California diaper banks) • School supplies
• Access to furniture
• Back-to-School events
• Health & Resource Fair
2026 GOALS AND OBJECTIVES
Resident Services
Resident Services aims to address the areas of need at both the community and individual levels by continuing to assist our participants with supportive services, resident empowerment activities, and assistance in becoming economically self-sufficient.

Services and referrals may include:
• Health
• Education
• Employment
• Life and Soft Skills
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• Digital Inclusion
• Financial Literacy/Business Acumen
Set up workshops that are value added to our residents that are based on their collective need.
• These workshops could focus on future employment searches, how to stay ahead of the digital advances, financial literacy, soft skills in the workplace, goal setting, medical resources available in the community, further education through community college/university and much more.

Partner with the Workforce Development resources to create an employment pipeline for residents graduating from the training programs.

Housing Operations - Administrative
• Develop regular training plan for all levels of staff, from line staff to management.
• Develop a standard onboarding plan for all positions in Property Management.
• Increase efficiencies
• In how applicants update their information while they remain on the wait list.
• In quality control to reduce errors in files and work processes. • In customer service to meet the needs of the residents. • In leveraging technology to improve efficiencies, and develop metrics used to achieving performance goals
• Continue to educate staff and management on program requirements of the Low-Income Housing Tax Credit (LIHTC) program, and project-based Section 8 program
• Adopt the HUD National Standards for the Physical Inspection of Real Estate (NSPIRE) protocol for unit inspections performed by staff. • Develop a KPI dashboard for efficient performance management • Implement an integrated version of the Yardi software to streamline current processes and improve efficiency.
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Housing Operations – Maintenance
• Focus on increasing productivity in meeting work order completion rate. • Continue to provide the Simulated Unit Interior Training Environment (SUITE) courses for maintenance personnel.
• Continue the development and implementation of on-board training for new maintenance staff.
• Address building critical items through third party contractors to allow maintenance staff to focus on residential unit work.
• Expand third party preventive maintenance contracts to include:
o Residential HVAC maintenance on a fixed schedule (to include filter replacement).
• Continue to look for technological improvements to allow for greater productivity and efficiency. Travel time for administrative follow up to completed work orders and issuing task orders should be greatly reduced. • Ensure that maintenance personnel adhere to shop and vehicle organization plans to maximize workplace safety through periodic monitoring and evaluation of workspaces.
• Develop a team within the department to have a higher degree of familiarity and expertise with building systems, to act as a “rapid response/ preventive maintenance team.” This team would work directly with Facilities staff to focus on preventive maintenance work as well as fire and life safety systems.
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KEY INDICATORS
FY 23
Actuals
FY 24
Projections
FY 24
Actuals
FY 25
Actuals
FY 26
Projections
Average # of units leased/Total Units 1950 2091 1722 2050 2050 # of maintenance requests responded to 20,000 19,261 14,410 18,500 18,000 # of emergency maintenance requests 4000 6,209 3,623 4,000 4,200 # of units turned 200 140 262 180 200
# of FSS Resident Contracts 75 75 60 80 80
# of People served at Alder Grove Clinic N/A N/A N/A N/A N/A # of Residents enrolled at Highlands Community Charter
School on site 0 0 0 0 0
Effectiveness - Public Housing Division
FY 23
Actuals
FY 24
Projections
FY 24
Actuals
FY 25
Actuals
FY 26
Projections
Average % Occupancy Rate 98 98 90 94 96
% score received for High Performer designation for the City of Sacramento Housing Authority * 45 88 88 90 90
% score received for Standard Performer designation for the County of Sacramento Housing Authority * N/A 84 84 90 90 # of FSS graduates 10 12 5 10 10
# of people served at the Alder Grove Clinic who are
residents N/A N/A N/A N/A N/A
# of residents enrolled at Highlands Community Charter
School on site 0 0 0 0 0
% Rent collected 90 95 88 92 92
* PIH 2020-05 HUD Rolled over scores from April 19,
2019 PHAS Scoring
FY 23
Actuals
FY 24
Projections
FY 24
Actuals
FY 25
Actuals
FY 26
Projections
% units turned in <20 days 35% 37% 39% 47% 55%
Output - Public Housing Division
Efficiency - Public Housing Division

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DEVELOPMENT
8 DEVELOPMENT

DEPARTMENT SUMMARY
The Development Department is comprised of three divisions, Federal Programs, Development Finance (Compliance/Portfolio Management, Housing Finance & Policy Implementation), and Asset Repositioning .

The Development Department is responsible for identifying real estate development opportunities that will increase the number of high-quality affordable housing units and the preservation/rehabilitation of the Agency’s existing housing stock. It also is responsible for coordinating funding from Federal programs, reviewing applications and recommending funding for development projects.

The Development Department actively seeks opportunities to establish and expand the network of strategic partners and funding sources. Internally, staff resources have been aligned to reflect the funding streams and goals of the organization. Proactive and deliberate actions are taken to create and support a work environment that acknowledges and celebrates the achievements of its employees.

The Federal Programs Division works with various stakeholders to bring about positive change through investments in targeted neighborhoods. The primary responsibility of the division is to effectively manage U.S. Department of Housing and Urban Development grants on behalf of the City and County of Sacramento including Community Development Block Grant (CDBG), HOME Investment Partnerships Program (HOME), Emergency Solutions Grant (ESG), and Housing Opportunities for Persons with AIDS (HOPWA).

The Development Finance Division invests public funds in construction and rehabilitation projects that expand and preserve the supply of affordable housing and home ownership opportunities. In addition, the department oversees the implementation of affordable housing ordinances for both the City and unincorporated County of Sacramento. The department ensures that 116
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8 development
investments maintain their value over time by monitoring the Agency’s loan portfolio for fiscal performance and for regulatory compliance. Staff conduct annual on-site inspections of housing projects for quality standards.

The Asset Repositioning Division , working with the Housing Authority, has developed an asset repositioning strategy for long term operation, capital investment, rehabilitation, modernization, disposition, and other needs for its inventory. Most of the Agency’s rental properties were funded and built in the past decades with affordability restrictions and it was assumed that these developments would remain affordable housing resources for future generations. Many of these projects are aging and have critical capital needs.

The risk to the portfolio is significant without a comprehensive, sustained effort by the housing authority and its partners that is designed to ensure the preservation, viability and affordability of these housing units. This Division also provides long-term asset management services for rehabilitated and newly built properties.

APPROPRIATIONS SUMMARY

ACTIVITIES DETAIL
Federal Programs
Community Development Block Grant (CDBG)
The CDBG program implements place-based strategies for developing viable urban communities by providing decent housing, a suitable living environment and economic opportunities, principally for persons of low- and moderate- income. CDBG funds are used to create strategic investments for a wide variety of eligible activities including infrastructure and public facilities, housing rehabilitation, homeownership assistance, public services, and planning activities, among others.

Budget Budget Budget Budget
TTyyppee ooff EExxppeennssee 2023 2024 2025 2026
Salaries and Benefits 3,938,315$ 3,541,638 3,595,388 3,834,776 Services and Supplies 666,684 617,153 684,398 647,117 Interdepartmental Charges 2,621,600 1,797,800 1,589,800 2,539,650 TToottaall 7,226,599$ 5,956,591 5,869,586 7,021,543 RAD Development
Budget Budget Budget Budget
TTyyppee ooff EExxppeennssee 2023 2024 2025 2026
Salaries and Benefits -$ 776,437$ 619,685$ 687,729$ Services and Supplies - 42,898 89,400 52,400 TToottaall -$ 819,335$ 709,085$ 740,129$ 117
shra 2026 budget
HOME Investment Partnerships Program (HOME)
The HOME Program empowers grantees to design and implement affordable housing strategies to respond to locally determined needs. HOME funds can be used for the construction of new affordable housing. Additionally, HOME funds are also used for the rehabilitation of existing housing.

Emergency Solutions Grant (ESG)
The ESG program is designed to directly assist homeless individuals and families by providing funding to support the provision of emergency shelters and rapid rehousing assistance. ESG funding is used for operations and essential social services necessary to support shelter residents and for the rapid re-housing of eligible individuals and families. The ESG program is designed to assist homeless subpopulations within this group, such as victims of domestic violence, youth, people with mental illness, families with children, and veterans. ESG funds can also be used, in narrowly defined situations, to aid people who are imminently at risk of becoming homeless.

Housing Opportunities for Persons with AIDS (HOPWA)
HOPWA funding provides housing assistance and related supportive services in an effort to develop consortium-wide strategies and to form partnerships with area nonprofit organizations. HOPWA funds may be used for a wide range of housing, social services, program planning, and development costs.

HOPWA funds may also be used for health care and mental health services, chemical dependency treatment, nutritional services, case management, assistance with daily living, and other supportive services.

Development Finance
The department implements a wide range of multifamily and home ownership programs throughout the City and unincorporated County of Sacramento.

Multifamily Affordable Housing Financing
Staff assigned in this area facilitate issuance of Mortgage Revenue Bonds and provide gap financing for affordable housing developments throughout the City and unincorporated County of Sacramento. They are also responsible for seeking out, apply for and administer new funding streams for affordable housing such as Homekey funds, Permanent Local Housing Allocation (PLHA) funds, and Local Housing Trust from the State of California. 8development
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Affordable Housing Policy Implementation
Staff administers the City of Sacramento’s Mixed Income and Density Bonus Ordinances and County of Sacramento’s Affordable Housing and Density Bonus Ordinances. Staff also implement and prepare annual reports regarding other City and County adopted polices and ordinances such as the Housing Trust Fund, Preservation, and Single Room Occupancy (SRO) Ordinances.

Single Family Development Financing and Homeownership Services Single-family program staff manage a variety of homebuyer assistance programs to income qualified families. They utilize PLHA funds and apply for Mortgage Credit Certificates and CalHOME for down payment assistance funding when available. They also certify individual homebuyers and prepare regulatory agreements for the Mixed Income and Affordable Housing Ordinance projects as needed to ensure that the families meet the program guidelines and that appropriate deed restrictions are recorded. Finally, they monitor the development and financing of the Habitat for Humanity single family residential subdivisions.

Compliance Monitoring and Portfolio Management
Compliance staff provides ongoing monitoring of completed housing projects and servicing actions as required for the loan portfolio to ensure that units remain affordable and that all SHRA loan requirements are met.

Development Finance also coordinates and generates annual reports and plans that include, but are not limited to:
• Annual Housing Trust Fund Ordinance and HOME Investment Partnership Program Reports
• Annual Single Room Occupancy (SRO) Preservation Report • Annual County Affordable Housing Ordinance Report
• Annual City Mixed Income Ordinance Housing Report
• Annual City Permanent Local Housing Allocation (PLHA) Report • County Fee Waivers Tracking
• Annual City and County Housing Element Updates
• Consolidated Annual Performance and Evaluation Report (CAPER) of HOME (federal funds) accomplishments
• Annual Performance Reports for Mortgage Credit Certificate, Homekey, PLHA, Local Housing Trust Fund and CalHOME awards
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Agency Asset Repositioning
Update and implement the Agency’s asset repositioning strategy to become fiscally self-sufficient. This strategy will allow the Agency to extend the useful life of the aging inventories of the Housing Authorities of the City and County through targeted real estate reinvestment and disposition, subject to the guiding principles previously approved by the governing boards of the Housing Authorities. Such principles include:
• Sustain our commitment to house extremely low-income households by adopting a “No net loss” policy requiring the development of at least an equivalent number of replacement units when units are removed from our baseline inventory.
• Diversify funding resources available to support our public housing and decrease reliance, to the extent necessary, on federal funding sources by leveraging the use of existing sources with private funding and other sources.
• Preserve and enhance existing housing stock; upgrading stock whenever possible to a 30-year useful life.
• Reallocate new units into sustainable and livable communities that meet the specific needs of residents.
• Incorporate smart growth principles (i.e. energy efficiency, climate resiliency, safety/security, quality of life) into project design to the maximum extent possible.
• Diversify real estate portfolio in creative ways to support extremely low- income units.
• Maximize utilization of existing resources (i.e. vouchers, local funds, the value of HA real estate assets, etc.) to implement development strategies. • Reinvest proceeds from the sale of Agency properties in the replacement of units.
• Promote and support resident self-sufficiency.
• Seek creative partnerships with other agencies, non-profits, community groups and resident advisory boards.
• Strengthen and expand the participation of the Agency and affiliates in development projects, to prepare for the role of sponsor/developer in future projects
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2025 ACCOMPLISHMENTS
Federal Programs
• Submitted the 2025-2029 Consolidated Plan.
• Completed the 2026 Annual Action Plan.
• Completed the 2024 Consolidated Annual Performance Report (CAPER). • Continued the implementation of a comprehensive countywide Fair Housing program covering all jurisdictions within Sacramento County in partnership with all of the incorporated cities and the unincorporated County, and service providers such as Legal Services of Northern California, Project Sentinel and 211.
• Submitted the State ESG application and continued to administer past awards.
• Updated the CDBG and ESG Desk Guides and developed CDBG subrecipient guide.
• Updated and implemented the subrecipient monitoring plan. • Provided HUD and State ESG funding and subrecipient oversight to City and County Rapid Rehousing and Emergency Shelter Programs. • Provided HOPWA funding and subrecipient oversight to programs that provide homelessness prevention and supportive services. • Provided CDBG funds and subrecipient oversight for City and County public service programs, including shelters, public services at the Capitol Park Hotel, and Meals on Wheels.
• Provided CDBG funds and subgrantee oversight for City and County housing preservation programs including the SHRA Home Repair Program and Rebuilding Together’s Minor Repair Program.
• Completed the following infrastructure and public facilities projects in the City of Sacramento: Wood Park Community Garden, O’Neil Field ADA Restroom, Mama Marks Park Splash Pad, Danny Nunn Park Replacement, Chorley Park Playground, Camellia Park Improvement, Tree Nursery Offsite Improvements, Northwood School Access, Ninos Park Playfield Improvements, Ninos Park Playground, and North Pointe Park Improvements.
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• Completed the following infrastructure and public facilities projects in the County of Sacramento: 44th street Bicycle, Pedestrian, and Lighting Improvements; Rio Linda Area LED Streetlights; Rosemont Street Lights; South Sacramento Affordable Housing Pedestrian Improvements; South oak park/Fruitridge pocket ADA improvements; Mather Community Campus Roof; Santa Anita Gazebo; and Edwin A Smith Park Shade Structure.
• Continued ongoing infrastructure and public facilities improvements:
• In the County, continuing projects include:
o Arden Way Complete Streets
o Watt Avenue Complete Streets
o Fruitridge Area Sidewalk Improvements
o Elkhorn Blvd Complete Streets
o Florin Road Bicycle and Pedestrian Improvements
o North Watt Ave Pedestrian Improvement
o Wyda Way Sidewalk Improvement
o Stockton Boulevard Complete Streets
o Empowerment Park
o Howe Park Volleyball Court
o Rutter Park Basketball Court Improvement
o Olde Florintown Park Sewer Line Improvement
o Olde Florintown Park Basketball Court Improvement
• In the City, continuing projects include:
o Envision Broadway Oak Park
o Broadway Complete Streets Improvements
o Franklin Blvd Complete Street Improvements
o Fruitridge Complete Streets
o Lawrence Park Improvements
o Mangan Park Improvements
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o Woodlake Park Improvements
o Saint John’s Restroom Rehab
o Robla Park Restroom
o Earl Warren Park Restroom
o Argonaut Park Walkways
o 24th Street Bypass Park
Development Finance
Multifamily
• Committed approximately $15.2 million in Multifamily Loan assistance to 4 affordable housing developments (South Area Homekey (Elise), San Juan II, Auburn Oaks, and Shilo Arms).
• Approved issuance of $35 million in Mortgage Revenue Bonds for rehabilitation and construction a multifamily development (Shilo Arms) • Completed construction and renovation of multifamily developments totaling 1027 affordable units (Saybrook, Northview Point, RVP Group, 39th and Broadway, Mirasol D, Hope Landing, Powel Landing, Einstein, On Broadway and Madison Square)
• Completed State of California Homekey applications in the amount of $31,000,000 for the South Sacramento Motel (Elsie) Project in the County.

If funded the projects will create 59 new units of permanent supportive housing.
• Applied for and received million in Permanent Local Housing Allocations, and State Housing Trust Funds to be used for affordable multi-family new construction and rehabilitation projects
Housing Policy Implementation
• Implemented and managed affordability agreements and compliance for the City’s Mixed Income Ordinance and the County Affordable Housing Ordinance. – These ordinances require the creation of either single- family affordable units, multi-family affordable units, land dedication, fee payments or a combination of this option.
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• Accomplishments include:
o Completion of County and City regulatory agreements which will regulate units of affordable housing for 55 years.
o Completion of density bonus and inclusionary agreements which when complete will regulate additional affordable units. • Worked with City staff to update the City Mixed Income Housing Ordinance
• Implemented the City of Sacramento revised Single Room Occupancy and Housing Trust Fund ordinances.
• Implemented the County of Sacramento Housing Trust Fund and Affordable Housing Ordinances.
• Processed County Affordable Housing Fee Waivers Certificates • In partnership with the City and County, completed and obtained approval of the Affordable Housing Plan which is a requirement of the City/County agreement to improve coordination on Homeless efforts throughout the City and County.

Single Family
• Provided financing and land for the development of several Habitat for Humanity homes
• Provide down-payment assistance to 2 qualified home buyers using Permanent Local Housing Allocation funds
Portfolio Management
• Managed a $617 million portfolio of 837 loans.
• Audited over 2200 tenant files to ensure compliance with income eligibly and property management procedures.
• Monitored 98 resident services at multifamily properties • Completed annual audit confirmations for 105 multifamily developments. • Provided calculations and prepared invoices for the Supplemental Annual Administrative Fee for 52 multifamily bond developments. • Completed CDLAC Certification on 81 Mortgage Revenue Bond Projects. • Processed 0 loan subordination requests for existing single family home loans.
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• Processed 3 loan subordination or ownership change requests for existing multifamily loans.
• Monitored compliance of over 938 single family home loans.

Agency Asset Repositioning
• Completed construction of the final units of the Mirasol Village (formerly Twin Rivers) Transit Oriented Development (Choice Neighborhoods Initiative). Total Development Cost is $115M.
• RAD RVP Group – The nonprofit affiliate (SHARP) completed the financial closing for the acquisition and rehabilitation of 182 units at three central city properties (Riverview Plaza, Pine Knoll and Big Trees) in a LIHTC and tax-exempt bond transaction. Total Development Cost is $83M. 2026 GOALS AND OBJECTIVES
Federal Programs
• Continue implementing the 2025-2029 Consolidated Plan for federal Community Planning and Development funding originating from the U.S.

Department of Housing and Urban Development (HUD).
• Implement the 2026 Annual Action Plan, which provides a summary of the actions, activities, and the specific federal and non-federal resources that will be used each year to address the priority needs and specific goals identified by the Consolidated Plan.
• Continue implementing the regional Assessment of Fair Housing by partnering with surrounding entitlement jurisdictions to support the Agency’s commitment to Affirmatively Further Fair Housing. • Provide technical assistance and training opportunities for CDBG, HOPWA and ESG subrecipients.
• Conduct monitoring of CDBG, HOME, HOPWA, and ESG subrecipients. • Implement the HOME-American Rescue Plan (HOME-ARP) Program Allocation Plan, which describes how HOME-ARP funds will be used to address the needs of households who are homeless, at risk of homelessness, and other vulnerable populations, by providing housing, rental assistance, supportive services, and non-congregate shelter, to reduce homelessness and increase housing stability across the country. 8 development
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Development Finance
• Provide Mortgage Revenue Bond and gap financing needed to complete the significant rehabilitation and new construction of affordable multifamily rental properties within the City and unincorporated County of Sacramento.
• Continue to implement City/County inclusionary housing programs and City/County Density Bonus ordinances to create additional income restricted single and multi-family affordable units.
• Continue to pursue additional funding resources, including State of California sources available on both a competitive and entitlement basis include Homekey, Permanent Local Housing Allocation (PLHA), and Local Housing Trust Fund.
• Coordinate with the City and County on the implementation of goals in the Affordable Housing Plan.
• Monitor and inspect affordable housing units in the City and County of Sacramento.
• Collect loan proceeds.

Agency Asset Repositioning
• Complete construction and lease-up at Phase 4 of the Mirasol Village / Twin Rivers Transit Oriented Development (Choice Neighborhoods Initiative).
• Collaborate with City to prepare an updated River District Specific Plan • Support Housing Authority to complete the RAD 3 (RVP Group) rehabilitation project and secure financing for the RAD 4 and RAD 5 rehabilitation projects
• Update Asset Repositioning strategies and projects to reflect work completed, take advantage of new opportunities, and formalize policies and procedures for affiliate entities.
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KEY INDICATORS
Output - Community Development Division
FY 23
Actuals
FY 24
Actuals
FY 25
Estimates
FY 26
Projections
Public Facilities/Infrastructure Contracts Awarded 23 16 14 6 Households Rapidly Rehoused (Individuals) 273 88 100 100 Households Sheltered (ESG and CDBG) (Individuals) 756 428 950 900 Households assisted (HOPWA) 320 340 420 400
Households Receiving Meals 4176 3800 4200 4500
Effectiveness - Community Development Division
Public Facility/Infrastructure Requests (High Priority) 18 12 20 23 Public Facilities/Infrastructure Requests Funded 16 16 14 6 Months of Service Enrolled in Rapid Rehousing 2 7 7 7
Housing Assisted/Number of Units (HOPWA) 320 480 400 400 Meals Served 419,800 500,000 450,000 500,000
Cost per meal $3.85 $8.00 $8.00 $8.00
Affordable Units Preserved (HOPWA) 40 40 40 40
% of Funding Awarded Public Facilities/Infrastructure 100% 100% 100 100 Housed One-Year After Exit From Rapid Rehousing 80% 80% 80 80 Cost Per Household Rapid Rehousing $10,674.00 $16,320.00 16,500 16,500 $ of Loan Assistance provided $96.2M $31.5M $15.2M 20M
# of Developments Receiving Loan Assistance 10 7 4 4
# of units financed 1078 368 324 300
$ of Mortgage Revenue Bonds Issuance Approved $150M 114M $35M $50M # of Developments Receiving Mortgage Revenue Bonds 3 3 1 3 # of Developments Completed 5 9 10 4
# of Units Completed 562 1050 102 435
City and County: Mixed Income Housing Ordinance/Affordable Housing Ordinance Annual Reports 2 2 2 2
City and County: Mixed Income Housing Ordinance/Affordable Housing Ordinance/Density Bonus Regulatory Agreements
Recorded and Homebuyers Certified
0 1 1 2
City and County: Mixed Income Housing
Ordinance/Affordable Housing Ordinance/Density Bonus
Affordable Housing Strategies Approved
2 4 2 2
City and County: Housing Trust Fund Ordinance Annual
Reports 2 2 2 2
City: Single Room Occupancy (SRO) Ordinance Annual Report 1 1 2 2 Efficiency - Community Development Division
Output - Development Finance Division -
Multifamily Affordable Housing
Output - Development Finance Division - Housing Policy
Implementation
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FY 23
Actuals
FY 24
Actuals
FY 25
Estimates
FY 26
Projections
# of Loans Financed Under the Home Buyer Down Payment
Assistance Program 3 1 2 4
$ amount of Loans Financed under the Home Buyer Down
Payment Assistance Program 150K 35k 100K 200K
# of Certificates Issued under the MCC Programs 0 0 0 0 $ Amount of First Mortgage Loans Leverage with the MCC Program 0 0 0 0
# of Parcels Sold & Income Certifications for Owner Occupied Single Family Homes- NSP Program 0 8 0 0
# of Welcome Home Program Homebuyers Certified 5 0 0 0
# of Del Paso Nuevo Single Family Homes Constructed 6 0 0 0 # of Del Paso Nuevo Homebuyers Certified 7 0 0 0
# of Habitat for Humanity Homebuyers Certfied 0 18 10 0 # of Loans Managed in the Portfolio 851 845 837 835
$ Amount of Loans Managed 400M $533M $617M $625M
# of physical inspection of multifamily developments 11 179 179 179 # of Physical Inspections of Multifamily Units 47 2186 2,147 2200 # of Multifamily Tenant files Audited 1270 2186 2147 2200 # of Multifamily Resident Services Requirements Monitored 76 65 98 90 # of Annual Audit Confirmations for Multifamily
Developments 94 105 105 110
# of Supplemental Annual Administrative Fees (SAAF) Invoiced and Collected 52 34 52 52
# of CDLAC Certifications Completed 89 88 81 80
# of Subordination Loan Requests Processed for Existing Multifamily Loans 5 0 3 5
# of Subordination Loan Requests Processed for Existing Single Family Home Loans 10 0 0 0
# of Single Family Home Loans Monitored for Compliance 987 953 938 930 # of Children Provided After School Services due to SAAF Funding 3504 50 100 100
% of Multifamily Units Constructed or Renovated on
scheduled 95% 85% 60% 100%
% of City/County Annual Housing Ordinance Reports
Completed 100% 100% 100% 100%
# of Del Paso Nuevo Homebuyers Certified 7 0 0 0
$’s Leveraged per Mortgage Credit Certificate 0 0 0 0
$’s spent per Down Payment Assistance 50000 $250k $100K $200K Effectiveness - Development Finance Division -
Efficiency - Development Finance Division -
Portfolio Management
Output - Development Finance Division - Single
Family Affordable Financing & Home Ownership
Output - Development Finance Division -
Portfolio Management
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FY 23
Actuals
FY 24
Actuals
FY 25
Estimates
FY 26
Projections
Projects Repositioned from Public Housing to LIHTC
Partnerships 3 3 0 5
Units Repositioned from Public Housing to LIHTC Partnerships 183 0 0 178 Existing Projects Re-syndicated 2 0 0 0
Projects Rehabilitated 3 3 0 0
Units Rehabilitated 183 0 0 178
Existing Projects Refinanced 1 0 0 0
Leveraged Funds $50 million 0 0 $60 million
Total Properties Managed through related non-profits 17 19 19 28 Output - Asset Repositioning Division
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CONSTRUCTION

SERVICES

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REAL ESTATE AND

CONSTRUCTION SERVICES
9 REAL ESTATE AND

CONSTRUCTION SERVICES

DEPARTMENT SUMMARY
The Real Estate and Construction Services Department (RECS) is comprised of two distinct divisions. The Real Estate division is primarily responsible for the buying and selling of property on behalf of the Agency. Construction Services manages the design and construction of a variety of projects on behalf of the Agency.

APPROPRIATIONS SUMMARY
Real Estate and Construction
Budget Budget Budget Budget
TTyyppee ooff EExxppeennssee 2023 2024 2025 2026
Salaries and Benefits 1,938,514$ 1,990,716 1,817,214 2,021,158 Services and Supplies 270,299 161,509 250,173 139,101 Interdepartmental Charges 426,688 - - - TToottaall 2,635,501$ 2,152,225 2,067,387 2,160,259 132
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9 real estate and construction services

ACTIVITIES DETAIL
Real Estate
Over the years, the Real Estate Department has been a resource for all Agency departments, providing centralized consulting and real estate services, including appraisals, lease and purchase negotiations, and documentation and closing of transactions for real property purchased and sold on behalf of the Agency. The department has also managed outside consulting Brokers. Many of these Real Estate functions have been absorbed by the two departments that use them most: The Housing Authority and the Development Department.

RECS has continued to be a resource for these departments, assisting as necessary, and maintains the archives of final real estate transactions.

Construction Services
Construction Services is responsible for the design, construction management, and contract compliance of a wide variety of Agency and private party construction projects in both the City and County of Sacramento. Projects include rehabilitation and new construction loans to owners and developers, the design and delivery of capital improvement projects, modernization of the conventional Public housing stock, and design and the delivery of the “RAD” conversion rehabilitation projects.
2025 ACCOMPLISHMENTS
• Completed the administration of the Agency’s implementation of HUD’s Lead Hazard Reduction Program
• Monitored the completion of the construction of the following projects at the Mirasol Village neighborhood:
o Housing Block D
o Mirasol Village Early Childhood Education Center (ECEC) • Monitored various construction and rehabilitation projects for the Agency’s Development Department, including, but not limited to:
• Completion of the following projects:
• Multi-family rehab projects
o On Broadway
o 39th and Broadway
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9real estate and construction services
o River City Trio
o 4995 Stockton Blvd.
o Saybrook
o Northview Pointe
o Albert Einstein
• Homekey projects
o Arden Star
o Rodeway Inn
• Mirasol Village
o Housing Block D
• RAD projects
o RAD 3 (Central City II)
• On-going construction of the following projects:
• Multi-family rehab projects
o Beech Hill
o The Sequoia
o San Juan / Stockton Blvd. – Phase I
o On Broadway
• Homekey projects
o Madison Super 8
• Managed the rehabilitation and modernization of various Public Housing projects
• Completed the final Lead Based Paint remediation projects through the Lead Hazard Reduction Program
• Implemented and managed the Agency’s Home Repair Program (HRP) • Managed the maintenance of the Agency’s many vacant properties 134
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9 real estate and construction services
2026 GOALS AND OBJECTIVES
• Manage the rehabilitation of Public Housing properties for the Housing Authority
• Continue to assist the Housing Authorities with the turnover of vacant units in the Public Housing stock
• Manage the rehabilitation of the four properties in the RAD Phase 4 project (Auburn Falls)
• Complete the design phase of the RAD Phase 5 project (Greenback Grove) • Continue implementing the Agency’s property Disposition Plan by selling Agency-owned vacant properties most eligible for sale
• Complete the remaining environmental remediation of the Auburn Garfield site, receive environmental clearance from the governing agency, and sell the property
• Provide budget analyses and construction oversight for the many lending programs the Agency offers to outside developers
• Strengthen employee engagement by creating more opportunities for staff learning and development within the department
• Continue to standardize SHARP contracts and construction procedures for SHARP projects
• Continue to foster a culture that recognizes its employees for their contributions to the Agency
• Continue managing the Agency’s Home Repair Program (HRP), formerly known as the Emergency Repair Program
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KEY INDICATORS
FY 23
Actuals
FY 24
Actuals
FY 25
Estimates
FY 26
Projections
# of appraisals completed
(appraise all properties assigned) 5 10 3 3
# of Agency owned Vacant
Properties Sold 1 1 6 8
# of Public Housing rehab projects
managed
15 18 projects
100+ units 100+ units 100+ units
# of Multi-family lending projects
for which construction oversight
was provided
15 15 16 20
Effectiveness
% of appraisals completed within
estimated timeframe 90% 90% 100% 90%
# of construction projects with
change orders under 10% 85% 85% 85% 85%
Output

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SERVICES

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COMMUNITY/SOCIAL

SERVICES
10 COMMUNITY/SOCIAL

SERVICES

SUMMARY
Since the beginning of 1994, the Community/Social Services programs have been managed by the County of Sacramento Department of Human Assistance (DHA). Beginning in 2012 several functions administered by DHA transitioned to the newly formed non-profit Sacramento Steps Forward (SSF). Additionally, beginning in 2012 and continuing in 2013 and beyond, SHRA began assuming specific programs previously administered by DHA.

APPROPRIATIONS SUMMARY
Budget Budget Budget Budget
TTyyppee ooff EExxppeennssee 2023 2024 2025 2026
Public Services 9,675,523$ 9,675,523$ 5,765,330$ 8,802,179$ TToottaall 9,675,523$ 9,675,523$ 5,765,330$ 8,802,179$

ACTIVITIES DETAIL
SHRA will coordinate with SSF and the County Department of Homeless Services and Housing to support the Continuum of Care (CoC) programs with various funding sources including Agency funds. Programs include: Rapid Rehousing, transitional housing, and permanent supportive housing programs.

SHRA has assumed administration of the Housing Opportunities for Persons with AIDS (HOPWA) and Emergency Shelter Grants (ESG) programs from DHA.

Other non-profits (Meals on Wheels by ACC) will administer Senior Nutrition programs.
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2025 ACCOMPLISHMENTS
• Continued implementation of the Coordinated Entry System in partnership with Sacramento Steps Forward.
• Continued to implement the Continuum-wide Rapid Rehousing Guidelines, based on the Agency’s Emergency Solutions Grant Rapid Rehousing guidelines so that all Rapid Rehousing Programs have the same policies and procedures throughout the CoC.
• Continued Bringing Families Home initiative in partnership with the County of Sacramento’s Child Protective Services and the Sacramento Continuum of Care.
• Continued the senior nutrition program through Meals on Wheels • Provided funding to Mather Community Campus and Meadowview emergency shelters
• Worked with VOA to amend budget for Open Arms shelter to ensure continued services
2026 GOALS AND OBJECTIVES
• Continue to implement the Coordinated Entry System in partnership with Sacramento Steps Forward, continue to fund rapid rehousing, transitional and permanent supportive housing programs, emergency shelters, senior nutrition, and programs for people with HIV and AIDS.
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10community/social services
City County Total Source
Community Services
Natomas Youth Services 175,000 - 175,000 MFSAF - City Valley-Hi Boys and Girls Club 100,000 100,000 MFSAF - City Subtotal Community Services 275,000 - 275,000 Rental Assistance
HOPWA Tenant Based (TBRA) & Short Term (STRMU) 387,000 387,000 HOPWA-City Homeless Prevention & Rapid Re-Housing 148,000 148,000 ESG-City Homeless Prevention & Rapid Re-Housing 185,000 185,000 ESG- County Boulevard Court 238,000 238,000 Housing Successor-City Rental Assistance 43,616 43,616 Housing Successor-City Subtotal Rental Assistance 773,000 185,000 1,001,616 Senior Nutrition
Senior Nutrition Program 535,000 535,000 CDBG - City Senior Nutrition Program 429,511 429,511 CDBG - County Senior Nutrition Program 50,000 50,000 PILOT - County Senior Nutrition Program 87,000 87,000 MFSAF - City Subtotal Senior Nutrition 622,000 479,511 1,101,511 Homeless
Shelter / COC 65,000 65,000 CDBG - City Shelter / COC 363,489 363,489 CDBG - County Shelter / COC 581,510 581,510 MFSAF - County Shelter / COC 222,000 222,000 ESG-City Shelter / COC 277,500 277,500 ESG-County Shelter / COC 175,195 175,195 PILOT - City Shelter / COC 31,095 31,095 PILOT - County Shelter / COC 219,703 219,703 Emergency Bridge Housing at Grove (EBH) Shelter / COC 157,005 157,005 Meadowview Shelter Shelter / COC 115,561 115,561 X Street City funds Subtotal Homeless 954,464 1,253,594 2,208,058 Suppportive Services
HOPWA Supportive Services 1,179,145 - 1,179,145 HOPWA-City Subtotal Supportive Services 1,179,145 - 1,179,145 Totals 3,803,609$ 1,918,105$ 5,765,330$

PUBLIC SERVICES BY CATEGORY

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SERVICE

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DEBT SERVICE
11 DEBT SERVICE
(1) $5,500,000 Community Development Block Grant Note Payable authorized and issued September 14, 2006, due in installments of $146,000 to $461,000 from February 2007 through August 2026 with interest payable semiannually at

4.96% to 5.77% for the purpose of financing the Globe Mills project. This note is collateralized by and payable from the City Redevelopment Successor Agency.

Globe Mills Adaptive Reuse Project preserved a City landmark structure and added 112 affordable senior and 31 market rate housing infill units to the Alkali Flat Redevelopment Area.
(2) $13,000,000 Bank of America Note Payable originally authorized and issued June 2008. Refinanced in 2021, payments are due in monthly installments of $82,015 from October 2021 while keeping the June 2028 payroff. Interest is payable monthly at a reduced rage of 2.53%, down from the original 5.18%. The note finances the Agency’s administration building at 801 12th street.

In 2009, after years of searching for a new location to house its headquarters, Sacramento Housing and Redevelopment Agency (SHRA) decided that the building at 801 12th Street was the most ideal choice among the many candidates it was considering. In 2009, work began on the renovations of the building, and in January 2010, SHRA commenced operations in the new location. The building received a LEED Silver rating for its energy saving rehabilitation, is located adjacent to a light-rail train stop, and is within walking distance of City Hall and many of SHRA’s ancillary offices.

AAmmoouunntt NNoottee
487,600 (1)
987,000 (2)
1,087,337 (3)
$$22,,556611,,993366
LLooaann RReeppaayymmeennttss::

HUD 108 Globe Mills
Bank of America-Public Capital
Corp (801 12th St)
HUD 108 CNI Twin Rivers
TToottaall DDeebbtt SSeerrvviiccee
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11 debt service
(3) $16,490,000 Community Development Block Grant Note Payable authorized and issued September 2018, due in installments of $306,000 to $1,087,000 from August 2020 through August 2040 with interest payable semiannually at 2.56% to for the purpose of financing the Twin Rivers Housing project. This note is collateralized by and payable from future CDBG entitlements. The funds from the Section 108 loan will be used to finance the installation of new infrastructure (storm water, water and sewer, roads and sidewalks) at the 22 acre Twin Rivers redevelopment site. The Twin Rivers Trasit-Oriented Development project will replace 218 units of obsolete public housing with up to 500 units of new affordable and moderate income housing within a master- planned community.

The project was awarded a $30 million Choice Neighborhoods Initiative (CNI) grant from HUD in 2015, and CNI funds will be combined with State funds and tax credits to develop the housing units. In 2018, the project was awarded a $23 million State Transformative Climate Communities grant to develop a new Light Rail Station adjacent to the property and to install solar systems, a community garden and street trees. The demolition and environmental mitigation work will be completed in the first half of 2019. Then, Section 108 loan funds will be used to pay for the backbone infrastructure that will make it feasible for the residential development to proceed.
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PROJECTS

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CAPITAL PROJECTS
12 CAPITAL PROJECTS
Fund Description Project Type Description Appropriation Administration Software Software/System Upgrade 500,000$ Subtotal 500,000$
Conventional Housing - Capital Fund Program - City Housing Authority Capital Projects Moderization 4,265,878$ Subtotal 4,265,878$
Conventional Housing - Capital Fund Program - County Housing Authority Capital Projects Moderization 1,872,541 Subtotal 1,872,541$
HSA-Project fund City Housing Development and Preservation Project Delivery 2,685,404$ HSA-Project fund City Housing Development and Preservation Property Holding Costs and Disposition Plan 2,685,404$ Subtotal 5,370,808$
HSA-Project fund County Housing Development and Preservation Project Delivery 1,879,293$ HSA-Project fund County Housing Development and Preservation Property Holding Costs and Disposition Plan 1,879,291 Subtotal 3,758,584$
Housing Trust Fund - City Housing Development and Preservation Housing Development Assistance 6,348,242 Subtotal 6,348,242$
Housing Trust Fund - County Housing Development and Preservation Housing Development Assistance 9,210,554 Subtotal 9,210,554$
City Inclusionary Housing Housing Development and Preservation Housing Development Assistance 872,052 Subtotal 872,052$
Afordable Housing Program - Affordability Housing Development and Preservation Housing Development Assistance 9,109,948 Subtotal 9,109,948$
City Low income Housing (MIHO) Housing Development and Preservation Housing Development Assistance 3,293,660 Subtotal 3,293,660$
PLHA Housing Development and Preservation Housing Development Assistance 3,199,381 Subtotal 3,199,381$
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12 capital projects
Community Development Block Grant - City Capital Improvements Robla Community Park 700,000 Community Development Block Grant - City Capital Improvements Earl Warren Park 450,000 Community Development Block Grant - City Capital Improvements Mangan Park 150,000 Community Development Block Grant - City Capital Improvements CIP Environmental Scoping 50,000 Subtotal 1,350,000$
Community Development Block Grant - City Housing Development and Preservation Minor Repair Program 55,000 Community Development Block Grant - City Housing Development and Preservation Home Repair Program 250,000 Community Development Block Grant - City Housing Development and Preservation Affordable Housing Rehabilitation Program - Community Development Block Grant - City Housing Development and Preservation Housing Programs Implementation and Delivery 150,000 Subtotal 455,000$
Community Development Block Grant - County Capital Improvements Fruidtride Sidewalk Improvement Phase 2 300,000 Community Development Block Grant - County Capital Improvements Florin Road Bicycle Pedestrian Improvements 1,000,000 Community Development Block Grant - County Capital Improvements Wyda Way Pedestrian Improvements 350,000 Community Development Block Grant - County Capital Improvements Arden Way Complete Streets Phase 2 500,000 Community Development Block Grant - County Capital Improvements North Watt Pedestrian Improvements 125,000 Community Development Block Grant - County Capital Improvements CIP Environmental Scoping 40,000 Subtotal 2,315,000$
Community Development Block Grant - County Housing Development and Preservation Minor Repair Program 55,000 Community Development Block Grant - County Housing Development and Preservation Home Repair Program 250,000 Community Development Block Grant - County Housing Development and Preservation Affordable Housing Rehabilitation Program 850,000 Community Development Block Grant - County Housing Development and Preservation Housing Programs Implementation and Delivery 200,000 Subtotal 1,355,000$
HOME Investment Partnership - Entitlement City Housing Development and Preservation Multi-family Housing Acquisition and Rehabilitation 990,000 HOME Investment Partnership - Entitlement City Housing Development and Preservation Multi-family Housing New Construction 990,000 Subtotal 1,980,000$
HOME Revolving Loans - City Housing Development and Preservation Multi-family Housing Acquisition and Rehabilitation 360,000$ HOME Revolving Loans - City Housing Development and Preservation Multi-family Housing New Construction 360,000$ Subtotal 720,000$
HOME Revolving Loans - County Housing Development and Preservation Multi-family Housing Acquisition and Rehabilitation 405,000$ HOME Revolving Loans - County Housing Development and Preservation Multi-family Housing New Construction 405,000$ Subtotal 810,000$
HOME - County Housing Development and Preservation Multi-family Housing Acquisition and Rehabilitation 1,305,000$ HOME - County Housing Development and Preservation Multi-family Housing New Construction 1,305,000$ Subtotal 2,610,000$
Mortgage Revenue Bonds Homebuyer Education Program 100,000$ Subtotal 100,000$
HomeKey Housing Development and Preservation Multi-family Housing Acquisition and Rehabilitation 1,234,522$ Subtotal 1,234,522$
TOTAL 60,731,170$
These actions do not make any commitments to , or give approvals for, specific projects.

Environmental review under CEQA and /or NEPA will be required as these actions are further defined and specific projects are identified. All environmental review shall be completed prior to any choice limiting action(s) or discretionary actions being carried out for these specific projects. 13 GLOSSARY

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GLOSSARY
13 A
ADMINISTRATIVE ORGANIZATIONS – Agency Clerk, Executive Director’s Office, Finance, Governing Boards, Human Resources, Information Technology, Legal, and Procurement Services.

AFSCME - American Federation of State, County and Municipal Employees. The union representing clerical, maintenance, and food service employees at the Agency in labor issues.

AGENCY - The Sacramento Housing and Redevelopment Agency.

AGENCY OVERHEAD - Costs of the administrative organizations that are distributed to the operating organizations.

APPROPRIATION - An authorization by the Governing Bodies to make expenditures and to incur obligations for specific purposes. NOTE: An appropriation usually is time limited and must be expended before that deadline.

Under normal conditions, an operating appropriation would have a one year life and a capital appropriation would be for the life of the project.

ASSETS - Resources owned or held by the Agency which have monetary value.

Certain kinds of assets are monetary, such as cash and receivables (money owed to the Agency), and others are non-monetary physical things, such as inventories, land, buildings, and equipment.

AVAILABLE FUND BALANCE - The amount of fund balance available to finance the budget after deducting encumbrances and reserves.
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B
BEGINNING FUND BALANCE - Resources available in a fund from the prior year after payment of the prior year’s expenses. Not necessarily cash on hand.

BLIGHTED AREAS - Areas and/or structures of a community which constitute either physical, social, or economic liabilities requiring redevelopment in the interest of the health, safety, and general welfare of the people of the community.

BUDGET - A detailed purpose-specific annual financial plan consisting of proposed expenditures and the proposed means to finance those expenditures.

BUDGET AMENDMENT - An augmentation or diminution of the approved budget as a result of a change in appropriations and/or revenues.

BUDGET DOCUMENT - Written instrument used by the budget-making authority to present the budget.

BUDGET TRANSFER - An increase in budgeted expenditures for one specific activity with a matching decrease in budgeted expenditures for another specific activity. There is no net change in appropriations.

C
CAPITAL IMPROVEMENT - A permanent addition to an asset, including the purchase of land, and the design, construction, or purchase of buildings or facilities, or major renovations of same.

CAPITAL IMPROVEMENT PROGRAM - An ongoing plan of single and multiple- year capital expenditures which is updated annually.

CARRYOVER - Appropriated funds which remain unspent at the end of a fiscal year which are allowed to be retained by the department to which they were appropriated so that they may be expended in the next fiscal year for the purpose designated.

CBO - See Community Based Organizations.

CDBG – See Community Development Block Grant.

COMMISSION - The Sacramento Housing and Redevelopment Commission.

An eleven member citizen advisory group to the Governing Boards. 155
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C
COMMUNITY BASED ORGANIZATIONS - Neighborhood, community, and religious groups (generally non-profit) that provide community/social service programs to low-income and homeless individuals.

COMMUNITY DEVELOPMENT BLOCK GRANT - a Federal entitlement program administered by the U.S. Housing and Urban Development Department. Funds may be used for public improvements, affordable housing, and to a limited extent for public services that benefit low and moderate income households and neighborhoods.

CONTINGENCIES - A budgetary provision representing that portion of the financing requirement set aside to meet unforeseen expenditure requirements.

COST - The estimated expenditure for a particular resource.

CURRENT REQUIREMENTS - Expenditures for operations and capital improvements. Expenditures for operations include Employee Services, Services and Supplies, Other Charges, and Expenditure Transfers and Reimbursements.

CURRENT RESOURCES - Resources which can be used to meet current obligations and expenditures including revenues and transfers in from other funds.

D
DEBT SERVICE - Payment of interest and principal on an obligation resulting from the issuance of bonds, notes, and leases and the fiscal agent fees associated with those payments.

DEFICIT - An excess of expenditures over resources.

DEPARTMENT - The basic unit of service responsibility, encompassing a broad mandate of related activities.

DEPRECIATION - The portion of the original cost of a tangible fixed asset allocated to a particular fiscal or accounting period.

DIVISION - A sub-unit of a department which encompasses a substantial portion of the duties assigned to a department. For example, Maintenance is a division of the Housing Department. See also Organization.
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E
EMPLOYEE SERVICES - The personnel costs of an Agency program which include wages/salaries and the costs of direct and indirect benefits, such as health insurance, social security costs, retirement contributions, workers’ compensation, unemployment insurance, etc.

ENCUMBRANCE - An obligation in the form of a purchase order, contract, or other commitment which is chargeable to an appropriation and for which a part of the appropriation is reserved. In some cases, encumbrances are carried over into succeeding fiscal years.

ENDING FUND BALANCE - Resources available in a fund at the end of the current year after payment of the current year’s expenses. Not necessarily cash on hand.

ENTERPRISE FUND – Proprietary fund type used to report an activity for which a fee is charged to external users for goods or services.

EQUIPMENT - Tangible property intended for use longer than one year, excluding land or buildings and improvements thereon. Examples include vehicles, office or shop equipment, and appliances with a unit cost of over $5,000. NOTE: A lesser value may apply for some appliances purchased for Housing Authority uses.

EXPENDITURE - The actual spending of funds authorized by an appropriation.

F
FEE FOR SERVICE - HUD has mandated that public housing authorities implement an administrative fee for centralized services provided to internal customers.

The fees imposed are to reflect the true cost of providing the services, but should not exceed the level at which those services could be obtained from the private sector.

FINANCIAL TRANSACTIONS - Costs of operations that are beyond the control of an operating organization. Examples include (1) fees charged by the City Treasurer for investing Agency funds, and (2) loan processing fees.

FISCAL YEAR - A twelve-month period for which a budget is prepared. For the Agency, the fiscal year is January 1 to December 31.

FIXED ASSET - An asset of long-term character such as land, buildings and improvements, property and equipment, and construction in progress. 13 glossary
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F
FTE - See Full-Time Equivalent.

FULL-TIME EQUIVALENT - The decimal equivalent of a part-time position converted to a full-time basis, e.g., one person working half-time would count as 0.5 FTE.

FUND - A separate, independent fiscal and accounting entity with its own assets, liabilities, and fund balance.

FUND BALANCE - The total dollars remaining after current expenditures for operations and capital improvements are subtracted from the sum of the beginning fund balance and current resources.

G
GOVERNING BOARDS - The Sacramento Housing and
Redevelopment Commission, the Housing Authority of the City of Sacramento, the Housing Authority of the County of Sacramento, the Sacramento City Council, and the Sacramento County Board of Supervisors.

GOVERNMENTAL FUNDS – Funds used to account for tax-supported activities.

GRANT - A contribution from one governmental unit to another, usually made for a specific purpose and time period.

H
HAP - See Housing Assistance Payment.

HSA – Housing Successor Agency as determined by Assembly Bill number 26X1.

HOUSING ASSISTANCE PAYMENT - Rental housing subsidies paid to landlords under various Agency programs.

HPRP – See Homelessness Prevention and Rapid Re-Housing Program. 13glossary
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H
HOMELESSNESS PREVENTION AND RAPID RE-HOUSING PROGRAM – Begun in 2009 by HUD, funding may be used to help families maintain current housing or to find new housing. The types of assistance provided includes: assistance to find and apply for housing; paying deposits; payment of past due utilities or rent; limited assistance with future rents; and connection to employment and other community services.

HUD - The United States Department of Housing and Urban Development.

HUD 5h PROGRAM - Section 5(h) helps low-income families purchase homes through an arrangement that benefits both the buyer and the public housing agency (PHA) that sells the unit. It gives the buyer access to an affordable homeownership opportunity and to the many tangible and intangible advantages it brings.

HUD SECTION 32 PROGRAM - Offers public housing agencies (PHAs) a flexible way to sell public housing units to low-income families, with preference given to current residents of the unit(s) being sold.

HUD OPERATING SUBSIDY – Provided annually by HUD, this should be the difference between the income generated by housing and the cost to operate the housing. However, depending on Congressional appropriations each year, the annual entitlement to public housing authorities is often less than the need.

I
INDIRECT COSTS - Those elements of cost necessary in the performance of a service which cannot be exactly or easily allocated to the unit of service. Usually, they relate to those expenditures which are not an integral part of the service such as utilities, supplies, management, supervision, etc. Another term for Overhead.

INTERDEPARTMENTAL CHARGES – Charges for services one department provides another department. Net appropriations reflect the elimination of interdepartmental charges to prevent double counting the same dollar which is budgeted in two places.

INTERNAL SERVICE FUNDS – Proprietary fund type that may be used to account for any activity that provides goods or services to other funds, departments, or agencies of the primary government and its component units, or to other governments, on a cost-reimbursement basis.
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J
JOINT POWERS AUTHORITY - An entity permitted under the laws of some states within the USA, whereby two or more public authorities (e.g. local governments or utility or transport districts) can operate collectively.

L
LIABILITIES - Debts or other legal obligations arising out of transactions in the past which must be liquidated, renewed, or refunded at some future date.

LOANS & GRANTS - Rehabilitation loans and grants to eligible property owners and commercial and industrial loans and grants for our Economic Development program.

M
MFSAF – Multifamily Supplemental Assessment Fee.

MODIFIED ACCRUAL BASIS – An adaptation of the accrual basis of accounting for governmental fund types. Revenues are not recognized until they are measurable and available, and expenditures are recognized in the period in which governments liquidate the related liability rather than when that liability is first incurred.

N
NON-DEPARTMENTAL - Program costs that do not relate to any one department, but represent costs of a general, Agency-wide nature, e.g., insurance, some debt service, etc.

NSP – See Neighborhood Stabilization Program.

NEIGHBORHOOD STABILIZATION PROGRAM – HUD’s Neighborhood Stabilization Program provides emergency assistance grants to state and local governments to acquire and rehabilitate, resell, or redevelop foreclosed or abandoned properties that might otherwise become sources of abandonment and blight within their communities in order to stabilize neighborhoods and stem the decline of property values for neighboring homes. 13glossary
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O
OBJECT CODE - A classification of expenditure or revenue. Expenditure examples include Rental of Real Property (object code 5040) and Out-of-Town Travel (object code 5305). Revenue examples include Rental Income (object code 3500) and Investment Interest (object code 3600).

OBLIGATION - An amount which a governmental unit may be required legally to meet out of its resources. They include not only actual liabilities, but also encumbrances.

OPERATING BUDGET - That portion of the budget which consists of annual appropriations of funds for ongoing program costs, including employee services, services and supplies, capital expenditures, debt service, and other charges.

OPERATING ORGANIZATIONS - The Community Development Department, Development Finance, Policy and Planning, and the Housing Authority Department.

ORGANIZATION - The lowest entity in the budget hierarchy including all accounts for which a legal appropriation is approved by the Governing Bodies.

Another term for division.

OVERHEAD - See Indirect Costs
P
PRIME - A major category of appropriation. Examples are Employee Services and Services and Supplies.

PROJECT - An individual unit of cost accumulation within the accounting system.

Examples include a specific capital improvement project or a type of work within an organization, e.g., payroll duties within the Finance Division.

PROPRIETARY FUNDS – Funds that focus on the determination of operating income, changes in net assets (or cost recovery), financial position, and cash flows. There are two types of proprietary funds: enterprise funds and internal service funds.

PUBLIC HOUSING – Housing owned and managed by municipal agencies which is under contract with the United States Department of Housing and Urban Development (HUD). The contract imposes rent limitations, tenant income limitations, and maintenance requirements in return for subsidy funding from HUD.
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13glossary
R
RESERVE - An amount in a fund set aside to be used to meet cash requirements, emergency expenditures, or future defined requirements. A reserve is not an appropriation, and there is no limitation on the amount of reserves that can be established.

RESOURCES - Total amounts available for appropriation during the fiscal year, including revenues, fund transfers, and available fund balances.

REVENUE - Money received to finance ongoing Agency services.

RLF – Revolving Loan Fund.

S
SHRA-EA - Sacramento Housing and Redevelopment Agency Employees Association. The employee association representing administrative and technical Agency employees in labor issues.

SERVICES AND SUPPLIES - Contractual services, expendable commodities, financial charges, office supplies, and equipment items costing under $5,000.

STAKEHOLDER – a party which has an active interest either as a provider or a recipient.

T
TARGET AREA - The area which is designated in the Community Development Block Grant plans for redevelopment and revitalization.

TEMPORARY EMPLOYEE - An Agency position where the employee works less than 1,000 hours during a fiscal year. Expenditures for these positions are classified as Employee Services in the Budget. NOTE: These positions are not counted as Agency employees when calculating FTE.

TEMPORARY SERVICES EMPLOYEE - An employee of a temporary service company that is contracted by the Agency to perform a specific job for a short time period. Expenditures for these positions are classified as Services and Supplies in the Budget. A temporary services employee is not an Agency employee.

State Update on Housing
$4 billion in resources to address housing affordability and homelessness • $1 billion - new Homeless Housing, Assistance and Prevention program • $500 million - Low-Income Housing Tax Credit Program, and Affordable Housing and Sustainable Communities Program
• $418 million - competitive Multifamily Housing SuperNOFA • $2.2 billion - grants through the new Homekey Plus Program • FY 2025 Continuing Resolution
Appropriations delay in passing the budget
• Impact on local vouchers
• 10-year funding reserve for EHV funds will run out
sooner than anticipated (2026)
• Transition of major financial systems at HUD
• Unknown impact on our operations and programs
Federal Update on Housing
• Conservative funding allocation
• Focus on use of technology
• National housing organizations advocacy
• 10 Year Roadmap for Public Housing Sustainability
SHRA Approach to FY26 Budget
A total of $185,456,819 was disbursed!!
Homeless Response – Sacramento Rental
Assistance (SERA) Program

Homeless Response – Shelter Program

2025 Achievements
• Committed $15.2 million in Multifamily Loans
• Completed construction and renovation
of 1,027 affordable units
• Ordinance Administration
• Local Affordable Housing Funds, Single Room
Occupancy Ordinance, Density Bonus Agreements
• 583 units under construction
• 465 affordable units in the pipeline
Source County City
HOME $2,900,000 $2,200,000
HTF $1,500,000 $ 500,000
Mixed
Income $1,000,000
Affordable
Housing $3,500,000
PLHA $1,750,000 $1,500,000
Total $9,650,000 $5,200,000
2026 Funding Availability
Housing Finance Highlights
Homekey Under Construction
• Madison Square
Completed Homekey
• La Mancha
• Vista Nueva
• Central Sacramento Studios
• Hope Landing
• Powell Landing
Homekey Plus Pending
• South Sacramento Motel 6 (Elsie)
Home Buyer programs:

CalHOME and PLHA funds available to first time
homebuyers for the City and County
Habitat for Humanity Homes:
6 homes constructed and sold in Oak Park
Home Repair Programs:
285 eligible homeowners received assistance
Arden Star (124 units)
Housing Finance Highlights – Homekey &
Homeownership
Funding County City
CDBG $6,000,000 $4,600,000
ESG $500,000 $400,000
HOME $2,900,000 $2,200,000
HOPWA N/A $2,100,000
Total $9,400,000 $9,300,000
2026 Funding Breakdown :

City:
• Robla Community Park Restroom
• Earl Warren Park Restroom
County:
• Fruitridge Sidewalk Improvements
• Wyda Way Sidewalks Improvement
• Florin Road Bicycle Improvements
• Arden Way Complete Streets
Infrastructure &
Public Facility Improvements • Meals on Wheels
• Emergency Shelters
• Rapid Rehousing
• Home Repair Programs
Safety Net Programs
• Multifamily Rehabilitation &
Construction
• Fair Housing
Housing Program Projects
Federal Programs – 2026 Highlights
CITY
• Wood Park Community Garden
• O’Neil Field ADA Restroom
• Mama Marks Park Splash Pad
• Danny Nunn Park Replacement
• Chorley Park Playground
• Camellia Park Improvement
• Tree Nursery Offsite Improvements
• Northwood School Access
• Ninos Park Playfield Improvements
• North Pointe Park Improvements
• Ninos Park Playground
COUNTY
• 44th street Pedestrian & Lighting
Improvements
• Rio Linda Area LED Streetlights
• Rosemont Street Lights
• South Sacramento Pedestrian
Improvements
• South Oak Park/Fruitridge Pocket ADA
Improvements
• Mather Community Campus Roof
• Edwin A Smith Park Shade Structure
• Santa Anita Gazebo
Infrastructure Projects Public Services
• Meals on Wheels – 450,000 meals to
over 4,000 seniors
• Homeless & Housing Assistance –
950 households
• Home Repair Program – 100 households
• Rebuilding T ogether - 95 households
• Shelters – 655 people
Federal Programs – 2025 Accomplishments
RAD 4 – Auburn Falls
• 84 units (All public housing)
• Construction anticipated to begin 2026
Tiara T errace
Asset Repositioning/RAD Projects
Big Trees - AfterBig Trees - Before
RAD 3 Improvement Project
EnglebrookTiara Terrace
Portsmouth
Coloma Rd
2026 Focus
County of Sacramento
• Auburn Falls
• Rehabilitation of 4 sites
• 92 units
• Greenback Grove
• Rehabilitation of 5 sites
• 104 units
• New Community Amenities
• Applying for T ax Credits in 2026
RAD Developments – A Look Ahead
SHARP:
• LIHTC Financed Properties – 828 apartments
• Sierra Vista
• Sutterview
• Washington Plaza
• Mirasol Village
• RAD Pilot
• Central City I
• RVP Group
• Las Casitas Portfolio –217 single family units
• Sunbeam Commercial
Norwood Avenue Housing Corp :
• New Phoenix Park I & II – 361 apartments
Shasta Hotel Corp:
• Shasta Hotel – 78 residential SRO units
Total: 1,484 units
Asset Management
• Lease-up Phase 4
• Construction of Early Childhood Learning Center
• Construction of Dos Rios Light Rail station
• Complete soil assessment and remediation at
housing site, 550 N. 16th St
• Community engagement to define new housing
guidelines
Mirasol Village – 2025 Accomplishments