Title
Budgetary Adjustment for Ethel MacLeod Hart Trust Fund (2503) - Reallocation of Funding from Project: I19122000 (FY22-26) to Project: I19127000 (FY27-31)
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FileID
File ID: 2026-01843
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Location
Location: Citywide
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Recommendation
Recommendation: Adopt a Resolution authorizing the City Manager or designee to transfer $280,310 from the Hart Trust Project Fund - FY22-26 (I19122000) (Fund 2503) to Hart Trust Project Fund - FY27-31 (I19127000) (Fund 2503).
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Contact
Contact: Javier Rivas, Recreation General Supervisor, (916) 808-1573, jrivas@cityofsacramento.org; Katie Houser, Recreation Manager, (916) 808-6046, khouser@cityofsacramento.org; Department of Youth, Parks, and Community Enrichment
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Presenter
Presenter: None
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Attachments
Attachments:
1-Description/Analysis
2-Resolution
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Description/Analysis
IssueDetail
Issue Detail: Resolution No. 2008-0262 adopted the Guidelines for Advisory Committee and Trust Fund Administration for the Ethel MacLeod Hart Trust Fund Advisory Committee. These guidelines outline the mechanism and criteria used for funding projects by the Trust Fund. The Advisory Committee identifies and makes recommendations for funding various projects to benefit older adults. In accordance with the guidelines, projects eligible for funding must be city sponsored and/or operated facilities, programs, or services. Funds may not be used for ongoing operations.
The projects to manage funding allocations are set up in 5-year budget cycles. The 5-year budget cycle for Hart Trust Project Fund - FY22-26 (I19122000) ended on June 30, 2026, with a remaining balance of $280,310.
On November 3, 2025, the Ethel MacLeod Hart Trust Fund Advisory Committee met and approved a motion to reallocate any funding remaining in Project I19122000 (Fund 2503) at the conclusion of the funding cycle on June 30, 2026. The remaining funds of $280,310 will be transferred to the new Hart Trust Project Fund - FY27-31 (I19127000) (Fund 2503) effective July 1, 2026, and designated for Older Adult Services programs. Funds transferred to the new project will be used to support Older Adult Services programs that are approved by the Ethel MacLeod Hart Trust Fund Advisory Committee.
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PolicyConsiderations
Policy Considerations: The proposed reallocation is in alignment with the adopted Guidelines for Advisory Committee and Trust Fund Administration for the Ethel MacLeod Hart Trust Fund Advisory Committee. These guidelines outline the mechanism and criteria used for funding projects by the Trust Fund. The Advisory Committee identifies and makes recommendations for funding various projects to benefit older adults. In accordance with the guidelines, projects eligible for funding must be city sponsored and/or operated facilities, programs, or services. Funds may not be used for ongoing operations.
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EconomicImpacts
Economic Impacts: Not applicable.
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EnvironmentalConsiderations
Environmental Considerations:
California Environmental Quality Act (CEQA): This action is not a project that is subject to CEQA because it is an organizational or administrative activity that will not result in direct or indirect physical changes in the environment. (CEQA Guidelines §15378(b)(5).)
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Sustainability
Sustainability: Not applicable.
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Commission/Committee Action
Commission/Committee Action: Ethel MacLeod Hart Trust Fund Advisory Committee passed a motion at their November 3, 2025, Committee Meeting (File ID: 2025-01835) recommending that any unused funds following the completion of Hart Trust Fund Project - FY22-26 (I19122000), to be transferred and continued through Hart Trust Fund Project - FY27-31 (I19127000).
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RationaleforRecommendation
Rationale for Recommendation: Committee recommends that unused resources of $280,310 be shifted from the Hart Trust Fund Project - FY22-26 (I19122000) to Hart Trust Fund Project - FY27-31 (I19127000) to meet the programming priorities of the Hart Trust Fund Advisory Committee.
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FinancialConsiderations
Financial Considerations: There are sufficient resources in Project I19122000 to make the requested transfer of $280,310.
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LocalBusinessEnterprise
Local Business Enterprise (LBE): Not applicable.
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