Legislation Details

File #: 2026-00485    Version: 1
Type: Discussion Item Status: Agenda Ready
File created: 1/20/2026 In control: Sacramento Children’s Fund Planning and Oversight Commission
On agenda: 5/7/2026 Final action:
Title: City Auditor's Fiscal Year (FY) 2024/2025 Audited Cannabis Business Operations Tax Amount for the Sacramento Children's Fund
Attachments: 1. 2026-00485 STAFF REPORT
Date Ver.Action ByActionResultAction DetailsMeeting DetailsVideo
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Title
City Auditor's Fiscal Year (FY) 2024/2025 Audited Cannabis Business Operations Tax Amount for the Sacramento Children's Fund
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FileID
File ID: 2026-00485
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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 Audited Cannabis Business Operations Tax Amount 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 Audited Cannabis Business Operations Tax Amount for the Sacramento Children's Fund.
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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 (c) and paragraph (2) of the Sacramento Children's Fund, the City Auditor is directed to publish an audited amount of Cannabis Business Operations Tax (CBOT) for the prior fiscal year by January 15 of each year. T...

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