City of Sacramento
Budget and Audit Committee Report
915 I Street Sacramento, CA 95814
www.cityofsacramento.org
File ID: 2026-00443 2/3/2026
Fiscal Year (FY) 2024/25 Measure U Sales Tax Performance Audit File ID: 2026-00443
Location: Citywide
Recommendation: Pass a Motion: 1) accepting the (FY) 2024/25 Measure U Sales Tax Performance Audit; and 2) forwarding it to City Council for approval.
Contact: Osvaldo Lopez, Accounting Manager, (916) 808-4740, [email protected]; Peter Coletto, Finance Director, (916) 808-5416, [email protected]; Department of Finance Presenter: None
Attachments:
1-Description/Analysis
2-2024/25 Measure U Performance Audit
Description/Analysis
Issue Detail: The Measure U Sales Tax Performance Audit has been conducted to confirm that the City used Measure U sales tax proceeds in conformance with the provisions listed in the Measure U ballot language (Sacramento City Code chapter 3.27.). As required by the ballot measure, the City engaged its independent public accounting firm, Macias Gini & O’Connell, LLP (MGO), to conduct a performance audit for FY2024/25. MGO conducted the audit and has rendered its opinion that the City expended Measure U funds in accordance with the Measure U ballot measure. The audit did not have any adverse findings for the City to address.
Policy Considerations: The proceeds from Measure U are subject to an independent annual audit, and the auditor's report must be presented to the city council and made available for public review (Sacramento City Code chapter 3.27.140). In addition, this report is consistent with the City’s fiscal transparency and accountability principles.
Economic Impacts: None.
Environmental Considerations:
California Environmental Quality Act (CEQA): This action is not a project subject to CEQA
File ID: 2026-00443 2/3/2026
because it involves only organizational or administrative activities that will not result in direct or indirect physical changes in the environment (CEQA Guidelines §15378(b)(5)).
Sustainability: Not applicable.
Commission/Committee Action: None.
Rationale for Recommendation: It is in the best interest of the City Council to receive and file the Measure U Sales Tax Performance Audit for the following reason:
· The public accounting firm Macias Gini & O’Connell, LLP, has conducted the performance audit and has rendered its unmodified opinion that the City expended Measure U funds in accordance with the Measure U ballot measure.
Financial Considerations: There are no financial considerations associated with this report.
Local Business Enterprise (LBE): No goods or services are being purchased under this report.
CITY OF SACRAMENTO, CALIFORNIA
Meas
ure U Sales Tax
Performance Audit
F
or the Period of July 1, 2024 to June 30, 2025
CITY OF SACRAMENTO, CALIFORNIA
Measure U Sales Tax Performance Audit
For the Period of July 1, 2024 to June 30, 2025
Table of Contents
P
age
I
ndependent Auditor’s Report on Performance ............................................................................................ 1 O
bjectives of the Audit ................................................................................................................................. 2 B
ackground Information ............................................................................................................................... 2 S
cope of the Audit ........................................................................................................................................ 2 P
rocedures Performed ................................................................................................................................... 2 R
esults of Procedures Performed .................................................................................................................. 3 C
onclusion .................................................................................................................................................... 3 Man
agement Comments and Recommendations .......................................................................................... 4 T
able 1 – Schedule of Measure U Sales Tax Fund Revenues, Expenditures, and Transfers ........................ 5 w
ww.mgocpa.com Macias Gini & O’Connell LLP
500 Capitol Mall, Suite 2200
Sacramento, CA 95814
1 Independent Auditor’s Report on Performance
T
o the Mayor, Members of the City Council,
and the Measure U Community Advisory Committee
City of Sacramento, California
We w
ere engaged to conduct a performance audit of the City of Sacramento, California (City), Measure U Sales Tax funds for the period of July 1, 2024, to June 30, 2025.
We c
onducted this performance audit in accordance with generally accepted government auditing standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives.
O
ur audit was limited to the objectives listed within the report, which includes de termining the City ’s compliance with the performance requirements referred to in the Measure U Ballot Measure approved by voters of the City of Sacramento on the November 6, 2018, ballot. Management is responsible for the City’s compliance with those requirements.
I
n planning and performing our performance audit, we obtained an understanding of the City’s internal control in order to determine the extent of our tests of compliance, and not for the purpose of providing an opinion on the effectiveness of the City’s internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control over compliance.
T
he results of our tests indicated that the City expended Measure U funds for allowable activities as approved by the voters in accordance with the Measure U Ballot Measure for the period of July 1, 2024, to June 30, 2025.
Sac
ramento, California
December 19, 2025
CITY OF SACRAMENTO, CALIFORNIA
Measure U Sales Tax Performance Audit
For the Period of July 1, 2024 to June 30, 2025
2 OBJECTIVES OF THE AUDIT
T
he objectives of our performance audit were to determine whether that sales tax revenues related to Measure U were deposited in the Measure U Fund and accompanied by supporting documentation from the California Department of Tax and Fee Administration; to review a list of activities and determine if they are consistent with the Measure U ballot language; to compare expenditures by category to ap proved budgets to determine if expenditures were in excess of appropriations; and to select a sample of expenditures and review supporting documentation and determine if funds were expended on specific Measure U activities approved in the City Council ’s bu dget. The objectives of our performance audit were not to determine if the City used Measure U revenues in an efficient or effective manner.
B
ACKGROUND INFORMATION
O
n November 6, 2012, voters of the City of Sacramento, California approved Measure U to enact a one - half cent sales tax for six years “To restore and protect essential public safety services, including 9 -1-1 response, police officers, gang/youth violence prevention, fire protection/emergency medical response, and other essential services including park maintenance, youth/senior services, and libraries…with independent financial audits and citizen oversight”. The original sales tax expired on March 31, 2019, and a new ballot measure raising the tax to a full cent, indefinitely, was voted on November 6, 2018. The new Measure U was approved as a general tax and can be used for any general government purpose.
A f
ive-member Measure U Citizen ’s Oversight Committe e was established during the year ended June 30, 2013. The purpose of the Committee was to review the City’s annual independent auditor’s report and prepare a report to City Council documenting the revenues generated by Measure U, the services and programs funded, and the results of their oversight. A new 15-member Measure U Community Advisory Committee was created in March 2019 and is responsible for providing recommendations to the City Council on how to allocate Measure U resources.
S
COPE OF THE AUDIT
T
he scope of our performance audit co vered the period of July 1, 20 24, to June 30, 2025. The population of expenditures that was subject to testing included all account and project codes associated with Measure U. Expenditures funded by local sources other than Measure U were outside the scope of the audit.
Expenditures incurred subsequent to June 30, 2025, were not reviewed or included within the scope of our procedures or in this report.
P
ROCEDURES PERFORMED
W
e obtained the Measure U Fund general ledger and project expenditure summary reports and detail prepared by the City for the period of July 1, 2024, to June 30, 2025. For the period, we selected a judgmental sample of 34 expenditures and obtained the actual invoices and other supporting documentation to verify consistency with Measure U ballot language and compliance with the City Council’s Measure U budget, and performed the following procedures:
1) We compared the list of activities perfor med to verify that the list of activities is consistent with the Measure U ballot language.
2) We verified that the Measure U revenues were deposited into the Measure U Fund. 3) We agreed the amounts in a judgmental sample of 12 Measure U revenue deposits to supporting documentation from the California Department of Tax and Fee Administration.
CITY OF SACRAMENTO, CALIFORNIA
Measure U Sales Tax Performance Audit (Continued)
For the Period of July 1, 2024 to June 30, 2025
3 PROCEDURES PERFORMED (Continued)
4) We judgmentally selected a sample of 34 expenditures in curred during the period and reviewed supporting documentation to verify the funds were expended on the specific Measure U activities approved in the City Council’s budget.
5) We c ompared expenditures by category to the approved budget to determine if there were any ex
penditures in excess of appropriation.
RES
ULTS OF PROCEDURES PERFORMED
T
he City utilized Measure U funds for 176 of the 287 budgeted projects. The City recognized Measure U revenues of $134.705 million, investment gains of $3.667 million (due to adjustments of investments in the City Treasurer’s cash and investment pool to fair value at year-end), and incurred expenditures of $163.738 million on a budgetary basis and $ 147.363 million in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP) during the period of July 1, 2024 to June 30, 2025, for the Measure U projects as shown in Table 1 (table shown in thousands).
N
OTE TO TABLE
T
he City Manager submits a proposed budget to the City Council no later than 60 days prior to the commencement of the fiscal year. The City Council holds public hearings, modifies the City Manager ’s recommendations, and adopts a final budget in June. The budget adoption resolution specifies that budgets will be controlled at the department level (i.e., police, fire, public works, youth, parks, and community enrichment, etc.) by fund.
A
n annual budget is adopted for the Measure U Fund. Expenditures are appropriated on a modified accrual basis of accounting, except that commitments related to purchase orders are treated as expenditures in the year of the commitment. The Measure U Fund reported revenue s in the amount of $3.667 million for interest, rents, and concessions primarily representing investment gains associated with reporting the City Treasurer’s cash and investment pool at fair value at year-end.
B
udgets are modified throughout the year when the tax base changes, fees are m odified, new revenue sources are identified, or programs are changed. The City Manager is authorized to administratively amend the budget during the year for transactions up to $ 250,000 without City Council approval. All other appropriation adjustments during the year require City Council approval. Total net budget adjustments of $7.125 million were made during the period of July 1, 2024 to June 30, 2025. Unencumbered annual budget appropriations lapse at fiscal year -end. The City honors contracts represented by year -end encumbrances and the appropriations are carried over to provide the authority to complete these transactions in future years. Multi-year project-length budget appropriations are automatically carried over in the next fiscal year.
C
ONCLUSION
B
ased on the procedures performed, the results of our testing indicated, for the items tested, the City has complied with the Measure U ballot language, in all significant respects, for the period of July 1, 2024 to June 30, 2025. Our audit does not provide a legal determination on the City’ s compliance with specific requirements or a determination of whether the City used Measure U revenue in an efficient or effective manner.
CITY OF SACRAMENTO, CALIFORNIA
Measure U Sales Tax Performance Audit (Continued)
For the Period of July 1, 2024 to June 30, 2025
4 MANAGEMENT COMMENTS AND RECOMMENDATIONS
N
one reported.
CITY OF SACRAMENTO, CALIFORNIA
Table 1 - Schedule of Measure U Sales Tax Fund Revenues, Expenditures, and Transfers For the Period July 1, 2024 to June 30, 2025
Actual Variance with
Amounts - Final Budget- Bud get
Budgetary Positiv e to GAAP Actual
Original Final Basis (Ne gative) Reconciliation Amount s Revenues:
Taxes 139,094 $ 133,195 $ 134,705 $ 1,510 $ —$ 134,705 $ Interest, rents and concessions 1,250 1,250 3,667 2,417 — 3,667 Total revenues 140,344 134,445 138,372 3,927 — 138,372 Expenditures:
Current Department Operations:
General Government
Mayor/Council 1,876 1,880 1,979 (99) — 1,979 City Manager 6,260 6,269 4,744 1,525 (3) 4,741 City Attorney 279 279 279 — — 279 City Clerk — — — — — — Information Technology 552 552 518 34 — 518 Human Resources 503 506 506 — — 506 Subtotal - General Government 9,470 9,486 8,026 1,460 (3) 8,023 Police 7,819 7,826 6,467 1,359 — 6,467 Fire 10,330 9,788 9,612 176 — 9,612 Public Works 562 470 410 60 — 410 Convention and cultural services 3,554 3,241 3,303 (62) — 3,303 Youth, parks, and community enrichment 43,522 42,725 40,279 2,446 37 40,316 Community Development 13,740 13,555 12,404 1,151 7 12,411 Community Response 5,863 5,875 4,367 1,508 — 4,367 Library 14,272 14,272 14,272 — — 14,272 Citywide and community support 6,304 6,274 7,629 (1,355) — 7,629 Multi-year Operating Projects:
General Government
Mayor/Council
Thousand Strong (ETP Pilot) 1,500 1,500 — 1,500 — — Thousand Strong 18 — — 710 (710) (87) 623 Sac Municipal Reparations Comm 161 161 30 131 — 30 City Manager
Homeless Housing Initiative 3,597 1,157 — 1,157 — — SHRA - Capitol Park Hotel — — 685 (685) (685) — FY24 Women & Family Shelter — — 1,754 (1,754) (110) 1,644 Step Up on Second- DCR FY24 — — 552 (552) — 552 Gang Prevention & Intervention 229 229 — 229 — — CA Rural Legal Assistance — — 500 (500) (5) 495 FY22 M/C City's Racial Equity 300 300 38 262 — 38 NDAT Community Engagement — — 38 (38) (1) 37 Forgivable Loan Program — — 1,234 (1,234) (1,234) — La Familia Opportunity Center — — 943 (943) (826) 117 California Mobility Center — — 230 (230) (164) 66 Youth Workforce Development — — 18 (18) (18) — Marina Vis/Alder Grv NBH Revitalization — — 59 (59) — 59 ED Initiatives 201 201 — 201 — — Arts Education — — 12 (12) (12) — Creative Economy — 38 35 3 (11) 24 Artists and Creatives — — 10 (10) (6) 4 Neighborhoods and Districts — — 38 (38) (13) 25 Fare Free Transit for Youth 250 250 250 — — 250 Stockton Blvd Anti-Displacement 2,959 2,959 1,749 1,210 (645) 1,104 Kind Project 7141 Woodbine Ave. — — — — — — Next Step Transitional Housing — — 150 (150) (150) — 13th / C Housing 600 600 — 600 — — Youth Workforce — — 208 (208) — 208 Participatory Budgeting Program 19 3 — 3 — — PBP - OIED — — 126 (126) (8) 118 PBP - OYD/YPCE — — 101 (101) (45) 56 MU Focus Groups — 16 14 2 — 14 City Manager Youth Programs 157 157 — 157 — — City Clerk
Commission Stipends 31 25 — 25 — — Animal Care Services Citizens Adv — 2 3 (1) — 3 Ann Land/Bertha Henschel Mem — 1 1 — — 1 Parks and Community Enrichment — 4 3 1 — 3 Sac Community Police Review — 3 3 — — 3 Sacramento Youth Comm — — 3 (3) — 3 IT
Webgrant Restructuring Project 4 5 — 5 — — Digital Equity 400 400 265 135 (65) 200 Police
Police Observation Dvcs (PODs) 8 8 8 — — 8 Office of Violence Prevention 1,763 673 75 598 — 75 FY23 OVP GPIT — — 53 (53) (1) 52 FY24 OVP GPIT — — 281 (281) (117) 164 OVP GPIT - FY25 — 1,332 1,332 — (334) 998 Youth & Family Investments 1,432 1,432 1,613 (181) (798) 815 EBCVIDS (DRIP) 1,200 309 — 309 — — FY2023/24 EBCVIDS / DRIP — — 250 (250) (98) 152 OVP EBCVIDS - FY25 — 775 775 — (274) 501 Fire
DOR Program 25 1,161 — 1,161 — — DOR EMS Trainees — — 26 (26) — 26 DOR Par Scholarships — — 45 (45) — 45 DOR Department Training — — 347 (347) (163) 184 Utilities
Utility Rate Assistance Program 5,403 21 21 — — 21 Water Rate Assistance Program — 1,803 1,727 76 — 1,727 Wastewater Rate Assistance Program — 732 710 22 — 710 Solid Waste Rate Assistance Program — 2,343 2,270 73 — 2,270 Storm Drainage Rate Assistance Program — 504 252 252 — 252 Public Woks
Illegal Dumping 970 — — — — — Illegal Dumping (FY22 FY23) — 970 1,239 (269) (46) 1,193 SPLA Maintenance 506 522 320 202 — 320 PW Sustainability Program 386 386 — 386 — — Cultural & Convention Services
Powerhouse Science Center 600 600 600 — — 600 Cultural Arts Awards 703 1,039 131 908 (2) 129 Cultural and Economic Vitality 6 48 — 48 — — Youth, Parks & Community Enrichment
Fleet FY22 - YPCE Measure U — — 11 (11) — 11 Fleet FY23 - YPCE Measure U — — 28 (28) — 28 Fleet FY24 YPCE Measure U — — 211 (211) — 211 FLEET FY25 YPCE MEASURE U 799 799 480 319 — 480 Summer Youth and Community Program (47) 8 — 8 — — Job And Resource Fair — — 40 (40) (2) 38 Colonial Heights Extended Lib Hours — 7 — 7 — — Budgeted Amounts
5 CITY OF SACRAMENTO, CALIFORNIA
Table 1 - Schedule of Measure U Sales Tax Fund Revenues, Expenditures, and Transfers For the Period July 1, 2024 to June 30, 2025
Actual Variance with
Amounts - Final Budget- Bud get
Budgetary Positiv e to GAAP Actual
Original Final Basis (Ne gative) Reconciliation Amount s Budgeted Amounts
YPCE Youth Program Scholarship 370 370 275 95 — 275 Youth Pop Up Events 254 254 — 254 — — SYDPF 2021-2023 Services — — 472 (472) (283) 189 M/C Econ Dev Priorities 600 600 288 312 (7) 281 Community CTR/CH Fee Waiver 300 300 300 — — 300 Community Development
Fleet FY24 CDD Measure U — — 291 (291) (2) 289 Fleet FY25- CDD Measure U 225 225 40 185 — 40 Zero-dollar Rate Program 3,000 — — — — — The Grace Mixed Use — 183 — 183 — — 69th St Apts — 1,290 — 1,290 — — The Monarch — 1,283 — 1,283 — — JFN Emerg. Home Rpr. Pilot — — 127 (127) (28) 99 NDAT 1,206 606 — 606 — — Stockton Blvd Specific Plan — — 6 (6) — 6 Marysville/Del Paso Implement — — 388 (388) (360) 28 102 Acre Site — — 2 (2) — 2 Planning Technical Assistance — 492 — 492 — — Small Developer Education — 25 25 — — 25 Small Business Assistance — 200 — 200 — — Multi-cultural Media Outlets — — 100 (100) — 100 Citywide NDAT Implementation — — 137 (137) (63) 74 Community Ambassadors — — 301 (301) (130) 171 FY21 - Measure U Vehicle Abatement — — 14 (14) (14) — Community Response
Community Response 15,168 3,374 — 3,374 — — Hope Cooperative DCR Outreach — — 973 (973) — 973 Forensiclean Citywide Cleanup — 1,381 4,015 (2,634) (121) 3,894 Coordinated Access System — — 1,000 (1,000) (113) 887 Site Security Services — — 461 (461) (76) 385 Roseville Road Campus Ops — 249 249 — — 249 FY25 OEC Hope Coop Operations — 3,145 3,145 — (1,767) 1,378 Step Up Case Carrying Outreach — 688 688 — (688) — FY25 Hope Coop Outreach — 877 877 — (532) 345 FY25/26 Roseville Road South — 2,523 2,523 — (2,097) 426 FS Global Citywide Cleanup — 6,225 — 6,225 — — FS Global Disposal Services — 500 — 500 — — HM FY24-Disposal at NARS — — 67 (67) — 67 HM FY24 - Others — — 3 (3) — 3 HM FY25-Disposal at NARS — 503 411 92 (105) 306 HM FY25-Others (PW) — 501 — 501 — — HM FY25-Street Maint Support — 306 217 89 (17) 200 HM FY25-Security @ Marina — 210 210 — — 210 HM FY25-Others — 216 19 197 — 19 Step Up Services for CMP FY25 — 205 205 — (205) — Homeless Housing Initiative 10,313 10,213 — 10,213 — — FY 26 RRC Operation Costs — 50 — 50 — — FY 26 OEC Operation Costs — 50 — 50 — — FY26 EBH Operation Costs — — 15 (15) — 15 O and E Center Hope Coop Operations — — 1,635 (1,635) — 1,635 Homeless & Community Outreach 89 89 — 89 — — Capital outlay:
Lease Agreements — — — — 1,599 1,599 Subscription Based IT Arrangements — — — — — — Information Technology
311 Mobile Modernization 3 3 — 3 — — CIP Management Software Program 99 99 90 9 (25) 65 Police
PD Fleet Equipment and Technology 2 2 — 2 — — Police Safety Equipment 551 551 — 551 — — Public Works
FLEET FACILITIES 80 80 69 11 — 69 ADA Compliance Various 599 142 — 142 — — Del Paso Heights ADA Parking Upgrade 6 6 6 — — 6 CSH - Parking & Path of Travel 6 4 4 — — 4 Belle Cooledge CC ADA Parking 300 330 327 3 — 327 Coloma CC ADA Parking 19 2 4 (2) — 4 Chambers Vestibule Door Up ADA 26 51 68 (17) — 68 City Hall Ent. Door Upgrade — 204 173 31 — 173 Hagginwood CC ADA Parkg Upgr — 115 111 4 — 111 Energy Reinvestment Program 37 37 21 16 — 21 Energy Efficient Lighting Retr (37) — — — — — City Facility Reinvest Program 2,722 160 245 (85) — 245 Old Sacto - Reserves 15 15 12 3 — 12 Old Sac Dock Repair 79 119 132 (13) — 132 Coloma CC Water Line Replacement 2 12 2 10 — 2 McClatchy Lib. Paint/Windows 78 78 9 69 (2) 7 Camp Sac Electrical Upgrade 418 418 75 343 (5) 70 Oak Park Community Ctr Renv. — 51 52 (1) (52) — PSAB Structural Repair Phase 2 — 235 180 55 (2) 178 Belle Cooledge Library Ext. Tile 96 96 (4) 100 — (4) South Natomas CC Chiller Repla 1 6 12 (6) (10) 2 Central Lib. HVAC/Roof Repair 7 7 — 7 — — Animal Care Kennel Vents &Roof 100 100 13 87 — 13 Fire Station 6 Kitchen Remodel 30 (3) 4 (7) — 4 Fire Station 1 Security Gate 1 5 8 (3) — 8 Animal Care PED Gate 15 9 9 — — 9 Old Sac Steamers Building Replacement 74 444 444 — — 444 Pannell CC Roof 6,7,17 25 — 13 (13) — 13 PSAB Roof 2 Replacement 15 — — — — — H. Crocker Art Plaster Issue 9 129 113 16 — 113 CH 2nd Flr Restroom Hirsh Card 13 13 — 13 — — History Museum Coil Repair — (4) — (4) — — Crocker Fire Alarm Replacement 3 49 49 — — 49 24th Street Corp Yard Tie-offs 10 25 46 (21) (3) 43 City Hall Chiller Control Panel VFD 273 273 239 34 — 239 Sequoia Pacific Archives CRAC — 146 146 — — 146 Crocker Window Rep & Scafld — 90 87 3 — 87 Ice Rink Lines Rep Ali Y. Park — 213 213 — (213) — Sac Zoo Roof repair — 150 99 51 (3) 96 Fire Station 17 Flooring — 60 60 — — 60 Fire Station 2 Flooring — 67 67 — — 67 Fire Station 7 Driveway — 100 — 100 — — Kinney M/W RestRm_Lockers/HVAC — 285 268 17 — 268 Fire St. 17 Driveway and Lot — 281 184 97 (68) 116 Fire St 9 HVAC Replacement — 45 32 13 (32) — Fire St. 11 HVAC/Water Heater — 162 120 42 (120) — 3900 Roseville Rd HVAC repl. — 49 49 — — 49 McClatchy Lib. Garage Fix — 84 83 1 — 83 Rooney Fire Panel Repl. — 35 32 3 (21) 11 6 CITY OF SACRAMENTO, CALIFORNIA
Table 1 - Schedule of Measure U Sales Tax Fund Revenues, Expenditures, and Transfers For the Period July 1, 2024 to June 30, 2025
Actual Variance with
Amounts - Final Budget- Bud get
Budgetary Positiv e to GAAP Actual
Original Final Basis (Ne gative) Reconciliation Amount s Budgeted Amounts
SuttersLanding Roof Safety Imp — 48 — 48 — — MLK Library Renovation — 3,613 3,613 — (3,613) — North Sac Library Relocation 3,710 98 405 (307) (24) 381 Broadway/Alhambra Navigation Center 5 5 — 5 — — Development of Tiny Homes 43 43 — 43 — — 3900 Roseville Site Build Out 820 820 982 (162) (8) 974 EV Supply Equipment Project 35 35 4 31 — 4 Winn Park Tenant Improvement 79 304 229 75 — 229 Front St. AnimalCare Off. Rem. — 216 — 216 — — CH 3rd Floor Office Update — 15 10 5 (1) 9 CH Office of Sust.Remod. — 80 59 21 (56) 3 CH. Cannabis 2nd Floor Move — 12 — 12 — — Sacramento EV Blueprint Phase 2 103 96 68 28 (42) 26 Sac EV Blueprint Phase 2 Infrastructure 133 132 132 — (32) 100 Del Paso Lib EV/Lot Impr. — 239 230 9 (221) 9 Fire Station #14 18 18 — 18 — — SPLA Maintenance — (197) — (197) — — Sac River Parkway Preliminary 3,042 3,042 50 2,992 (50) — Convention & Cultural Services
Joe's Crab Shack Repair Program 128 231 1 230 — 1 Powerhouse Science Center 600 600 — 600 — — PA1 - Art in Public Places 5 5 5 — — 5 PA2 - Art in Public Places 6 6 — 6 — — Old Sacramento Service Courts 187 190 — 190 — — Old Sacramento District Improvements 129 269 — 269 — — Mary Gregory Park Improvements 38 — 14 (14) — 14 Old Sac Childrens Play Area — — 1 (1) — 1 McClellan Park Archives Shelving 413 413 196 217 (10) 186 Youth, Parks & Community Enrichment
District 2 Minor Park Improvements 1 1 1 — — 1 Land Park Amphitheater Renovations 407 277 — 277 — — Woodlake Park Walkway Improvements 8 8 7 1 — 7 Robla Community Park Phase 4 35 (34) — (34) — — Robla Comm Pk Restroom Imp — 55 — 55 — — Sutter's Landing Park Phase 2 160 160 — 160 — — Robertson Park Restroom Replace 27 40 75 (35) (16) 59 Mama Marks Park Improvements 93 123 201 (78) (2) 199 Wood Park Community Garden 80 80 64 16 (20) 44 Renfree Field Phase 1 Design — 235 232 3 (156) 76 Park Maintenance Irrigation System 4727 5 — — — — — Hagginwood Park Soccer Field 12 2 2 — — 2 Measure U Park Improvements 1,085 771 5 766 — 5 MU Land Park Walkway Repairs 8 — — — — — MU Garcia Bend Restroom Replacements — — 2 (2) (2) — MU City Cemetery Survey 236 55 56 (1) (56) — Parks Sidewalk Repairs 81 437 405 32 — 405 MU Johnston Park Pipe Replacement 185 185 8 177 — 8 MU Ballfield Improvements 547 1,022 329 693 (8) 321 MU Park Safety Security Camera 38 38 — 38 — — MU Oak Park CC Crime - CCTV 3 — — — — — MU St Rose of Lima Ice Skate 41 41 — 41 — — MU Community Gardens 35 50 19 31 — 19 MU Clunie Center Bathroom 14 14 — 14 — — MU Cabrillo Pool Men Restroom 220 220 — 220 — — MU Sutters Landing Skate Park 7 7 21 (14) (14) 7 MU McKinley Park TT Emergency Ex 49 1 — 1 — — MU Citywide Sports Court Resurface 49 199 51 148 — 51 MU Land Park Restroom Replacements 169 169 163 6 (22) 141 MU Reith Park Improvements 219 219 — 219 — — Park Maintenance Irrigation Up 3 — — — — — PM - Electrical Upgrades 79 — — — — — Playground Repair and Maintenance 21 186 177 9 (10) 167 Southside Building Demo 69 76 77 (1) — 77 Southside Sewer Pipe Replacement 200 15 — 15 — — Urban Forest Grant 100 100 — 100 — — Project Management Database 200 200 15 185 — 15 Land Park Corp Yard Improvements 77 77 77 — — 77 Well Repair and Maintenance 49 266 189 77 — 189 Robert Brookins Canopy Replace — 16 16 — — 16 Sac N. Maint/Sfety Restoration — 250 154 96 — 154 Glen Hall Ballfield Renovation — 100 84 16 — 84 Softball Complex Irrigation Im — 75 2 73 — 2 Robertson Pk Wading Pool — 200 — 200 — — PIF Nexus Study — 150 — 150 — — Sierra 2 Shade — 300 51 249 (10) 41 Lewis Park Imp — 335 306 29 (287) 19 Dixieanne Pk Playground Surfac — 150 39 111 — 39 Colonial Park Restroom — 50 — 50 — — Citywide Pool Assess/Repair 1,162 493 — 493 — — Oki Park Pool Repairs 9 9 — 9 — — Citywide Pool Repair - Tahoe — — 1 (1) (1) — Citywide Pool Repair-GlennHall — 17 17 — — 17 Citywide Pool Repair - Pannell 570 740 244 496 (164) 80 Citywide Pool Repair - Clunie 8 72 69 3 (69) — Southside Park Pool Repairs 126 409 460 (51) (16) 444 NNCCAC - Pool Repairs — 70 64 6 (1) 63 Citywide Pool Repair - Doyle 206 206 184 22 — 184 Shade Structures Various Pools — 35 33 2 — 33 Recreation Facility Improvements 570 892 — 892 — — Facility Imp - Camp Sacramento 205 205 30 175 — 30 Facility Imp - Hart Senior Center 73 73 — 73 — — Facility Imp - Hagginwood CC — (5) — (5) — — Facility Imp - Meadowview 75 75 — 75 — — Facility Imp - Natomas 361 361 290 71 (11) 279 Facility Imp - Oak Park 21 — — — — — Facility Imp - Access Leisure 145 145 144 1 — 144 Facility Imp - Sacramento Softball 79 79 1 78 — 1 Facility Imp - Robertson CC — — 15 (15) (4) 11 Facility Imp - Musco Lighting 3 — — — — — Public Counter Improvements @ 7 CC 117 — — — — — Wi-Fi Access & Improvements 33 (1) — (1) — — Facility Imp - Ctr Bottle Filler 38 — — — — — 28th & B Skate - Urban Art Park 80 80 — 80 — — Ctrs K2 Badging Upgrades 200 200 — 200 — — Facility Imp - Belle Cooledge 188 190 — 190 — — CW-Camp Sacramento Cabins — 350 — 350 — — CW-Camp Sacramento Water — 150 — 150 — — Nunn Park Improvements 29 29 29 — — 29 Del Paso Reg Park - Softball Complex 56 54 52 2 — 52 Airport Park - Baseball Imp — — 2 (2) — 2 7 CITY OF SACRAMENTO, CALIFORNIA
Table 1 - Schedule of Measure U Sales Tax Fund Revenues, Expenditures, and Transfers For the Period July 1, 2024 to June 30, 2025
Actual Variance with
Amounts - Final Budget- Bud get
Budgetary Positiv e to GAAP Actual
Original Final Basis (Ne gative) Reconciliation Amount s Budgeted Amounts
Ninos Park Improvements 25 60 40 20 — 40 Sim Park Improvements 25 25 — 25 — — Community Response
ERF RRC Expansion — — 5 (5) (5) — Debt service:
Principal — 374 374 — — 374 Interest and other charges — 36 36 — — 36 Total expenditures 195,310 202,435 163,738 38,697 (16,375) 147,363 Excess (deficiency) of revenues over (under)
expenditures (54,966) (67,990) (25,366) 42,624 16,375 (8,991) Other financing sources (uses):
Operating transfers in
Public Works — — 80 80 — 80 Citywide & Community Support — 388 388 — — 388 Operating transfers out — —
Youth, Parks & Community Enrichment (250) (280) (280) — — (280) Community Development
Zero-dollar Rate Program — (244) (244) — — (244) City Manger
Kind Project 7141 Woodbine Ave (460) (460) (460) — — (460) Issuance of long-term debt —
Lease Agreements — — — — 1,599 1,599 Subscription Based IT Arrangements — — — — — — Total other financing sources and uses (710) (596) (516) 80 1,599 1,083 Net change in fund balance (55,676)$ (68,586)$ (25,882)$ 42,704 $ 17,974 $ (7,908)$ 8