Title
City Auditor's Fiscal Year (FY) 2024/2025 Baseline Funding Verification for the Sacramento Children's Fund
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FileID
File ID: 2026-00484
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Location
Location: Citywide
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Recommendation
Recommendation: Review and comment.
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Contact
Contact: Farishta Ahrary, City Auditor, (916) 808-7266, fahrary@cityofsacramento.org; Joe Fleming, Senior Fiscal Policy Analyst, (916) 808-7285, jfleming@cityofsacramento.org; Office of the City Auditor
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Presenter
Presenter: Farishta Ahrary, City Auditor, (916) 808-7266, fahrary@cityofsacramento.org; Joe Fleming, Senior Fiscal Policy Analyst, (916) 808-7285, jfleming@cityofsacramento.org; Office of the City Auditor
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Attachments
Attachments:
1-Description/Analysis
2-City Auditor’s Fiscal Year 2024/2025 Baseline Funding Verification for the Sacramento Children’s Fund
3-Presentation
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Description/Analysis
IssueDetail
Issue Detail: This project was approved as part of the City Auditor’s FY2025/26 Work Plan. According to the City Council Rules of Procedures, the Budget and Audit Committee shall receive, review, and forward to the Council as appropriate, reports, recommendations, and updates from the City Auditor. This report documents the City Auditor’s FY2024/2025 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 FY2024/2025. According to City Council direction provided during the February 11, 2025 meeting, the City Auditor’s Office will conduct a comprehensive review of all programs with potentially eligible expenditures that would qualify for the Baseline Funding Verification every other year, which corresponds with every even year, to determine the full amount of qualifiable expenditures. In the alternate years, or every odd year, the City Auditor’s Office will review programs with potentially eligible expenditures up to the Baseline Funding amount. Given that this is an odd year, this report verifies that the Baseline Funding amount of $22.9 million was expended in FY2024/2025. The amount that qualified for the Baseline Funding Verification in FY2024/2025 was $23.5 million for the programs reviewed.
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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 FY2024/2025 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 FY2024/2025.
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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 February 3, 2026, the Budget and Audit Committee passed a motion to accept the City Auditor’s Fiscal Year 2024/2025 Baseline Funding Verification for the Sacramento Children’s Fund and to forward to the City Council for approval. On February 24, 2026, the City Council passed a motion to approve the City Auditor’s Fiscal Year 2024/2025 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 on the City Auditor’s FY 2024/2025 Baseline Funding Verification for the Sacramento Children’s Fund.
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FinancialConsiderations
Financial Considerations: The cost of the City Auditor’s FY2024/2025 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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