Title
City Auditor's Fiscal Year (FY) 2023/2024 Baseline Funding Verification for the Sacramento Children's Fund
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FileID
File ID: 2025-00565
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Location
Location: Citywide
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Recommendation
Recommendation: Review, comment, and provide direction.
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Contact
Contact: Farishta Ahrary, City Auditor, (916) 808-7266, fahrary@cityofsacramento.org; Jordan Sweeney, Principal Fiscal Policy Analyst, (916) 808-2310, jpsweeney@cityofsacramento.org; Office of the City Auditor
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Presenter
Presenter: Farishta Ahrary, City Auditor, (916) 808-7266, fahrary@cityofsacramento.org; Jordan Sweeney, Principal Fiscal Policy Analyst, (916) 808-2310, jpsweeney@cityofsacramento.org; Office of the City Auditor
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Attachments
Attachments:
1-Description/Analysis
2-City Auditor’s Fiscal Year 2023/2024 Baseline Funding Verification for the Sacramento Children’s Fund
3-Presentation
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Description/Analysis
IssueDetail
Issue Detail: This report documents the City Auditor’s FY2023/2024 Baseline Funding Verification for the Sacramento Children’s Fund, which details the City Auditor’s efforts related to verifying that the Baseline Funding amount of $22.9 million was expended in FY2023/2024. The total amount that qualified for the Baseline Funding Verification in FY2023/2024 was $25.3 million.
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PolicyConsiderations
Policy Considerations: The Sacramento Children and Youth Health and Safety Act, also known as Measure L, was passed by voters in November 2022. Measure L amended the Sacramento City Charter, adding Section 120 - Sacramento Children’s Fund. The section outlines the establishment and operations of the "Sacramento Children’s Fund" in the City of Sacramento.
In subsection (e), paragraph (1), and subparagraph (A) of the Sacramento Children’s Fund, the City Auditor is directed to calculate and publish the baseline funding amount by no later than December 31, 2023. The baseline funding amount represents general fund revenue expended on baseline services, which are services provided to youth that meet objectives similar to the fund goals defined in the Sacramento Children’s Fund. This report was published in December 2023.
In subsection (e), paragraph (1), and subparagraph (C) of the Sacramento Children’s Fund, the City Auditor is directed to verify that the baseline funding amount was expended in the previous fiscal year by January 15 of each year. This report documents the City Auditor’s FY2023/24 Baseline Funding Verification for the Sacramento Children’s Fund, which details the City Auditor’s efforts related to verifying that the Baseline Funding amount of $22.9 million was expended in FY2023/2024. The total amount that qualified for the Baseline Funding Verification in FY2023/2024 was $25.3 million.
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EconomicImpacts
Economic Impacts: None.
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EnvironmentalConsiderations
Environmental Considerations: None.
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Sustainability
Sustainability: None.
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Commission/Committee Action
Commission/Committee Action: On January 28, 2025, the Budget and Audit Committee passed a motion to accept the City Auditor’s Fiscal Year 2023/2024 Baseline Funding Verification for the Sacramento Children’s Fund and to forward to the City Council for approval. On February 11, 2025, the City Council approved the City Auditor’s FY2023/2024 Fiscal Year 2023/2024 Baseline Funding Verification for the Sacramento Children’s Fund.
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RationaleforRecommendation
Rationale for Recommendation: This staff report provides the Sacramento Children’s Fund Planning and Oversight Commission with information that may be used to plan and oversee the Sacramento Children’s Fund.
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FinancialConsiderations
Financial Considerations: The cost of the City Auditor’s FY2023/2024 Baseline Funding Verification for the Sacramento Children’s Fund was funded as allowable administrative costs from the Sacramento Children’s Fund.
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LocalBusinessEnterprise
Local Business Enterprise (LBE): None.
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