Budget and Audit Committee

Tuesday, February 3, 2026 11:00 AM City Hall Complex, 915 I Street, Sacramento, CA 95814 Budget and Audit Committee BUDGET AND AUDIT COMMITTEE Roger Dickinson, Chair, District 2 Karina Talamantes, Vice Chair, District 3 Caity Maple, District 5 Eric Guerra, District 6 Regular Meeting Agenda COMMITTEE STAFF Mindy Cuppy, City Clerk Leyne Milstein, Assistant City Manager Farishta Ahrary, City Auditor Andrea Velasquez, Supervising Deputy City Attorney

February 3, 2026Budget and Audit Committee Regular Meeting Agenda Open Session Roll Call Land Acknowledgement Pledge of Allegiance Consent Calendar 1. Budget and Audit Committee Meeting Minutes File ID: 2026-00161 Location: Citywide Recommendation: Pass a Motion approving the Budget and Audit Committee meeting minutes dated December 9, 2025. Contact: Mindy Cuppy, City Clerk, (916) 808-5442, mcuppy@cityofsacramento.org, Office of the City Clerk 2026-00161 STAFF REPORTAttachments: 2. 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, olopez@cityofsacramento.org; Peter Coletto, Finance Director, (916) 808-5416, pcoletto@cityofsacramento.org; Department of Finance 2026-00443 STAFF REPORTAttachments: 3. Fiscal Year 2024/25 Independent Accountants’ Report on the Appropriation Limit Calculation File ID: 2026-00447 Location: Citywide Recommendation: Receive and file. Contact: Osvaldo Lopez, Finance Manager, (916) 808-4740, olopez@cityofsacramento.org; Peter Coletto, Director, (916) 808-5416, pcoletto@cityofsacramento.org; Department of Finance 2026-00447 STAFF REPORTAttachments: Page 2City of Sacramento

February 3, 2026Budget and Audit Committee Regular Meeting Agenda 4. City Auditor's Activity Report for the 2nd Quarter of Fiscal Year (FY) 2025/2026 File ID: 2026-00400 Location: Citywide Recommendation: Pass a Motion: 1) accepting accepting the City Auditor’s Activity Report for the 2nd Quarter of FY2025/26; and 2) forwarding to City Council for approval. Contact: Farishta Ahrary, City Auditor, (916) 808-7266, fahrary@cityofsacramento.org, Office of the City Auditor 2026-00400 STAFF REPORTAttachments: Discussion Calendar 5. City Auditor's Fiscal Year (FY) 2024/25 Baseline Funding Verification for the Sacramento Children's Fund File ID: 2026-00378 Location: Citywide Recommendation: Pass a Motion: 1) accepting the City Auditor’s FY2024/25 Baseline Funding Verification for the Sacramento Children’s Fund; and 2) forwarding to City Council for approval. 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 2026-00378 STAFF REPORTAttachments: 6. City Auditor’s Fiscal Year (FY) 2024/25 Audited Cannabis Business Operations Tax Amount for the Sacramento Children’s Fund File ID: 2026-00380 Location: Citywide Recommendation: Pass a Motion: 1) accepting the City Auditor’s FY2024/25 Audited Cannabis Business Operations Tax Amount for the Sacramento Children’s Fund; and 2) forwarding to City Council for approval. 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 2026-00380 STAFF REPORTAttachments: Page 3City of Sacramento

February 3, 2026Budget and Audit Committee Regular Meeting Agenda 7. Fiscal Year (FY) 2025/26 Budget Update and Proposed Adjustments File ID: 2026-00409 Location: Citywide Recommendation: 1) Review the proposed budgetary adjustments and commitment; 2) review the proposed authority adjustment; 3) discuss updates to the development of a two-year budget process; and 4) pass a Motion forwarding to the City Council for approval. Contact: Peter Coletto, Director, (916) 808-5416, pcoletto@cityofsacramento.org; Mirthala Santizo, Budget Manager, (916) 808-5078, msantizo@cityofsacramento.org, Department of Finance 2026-00409 STAFF REPORTAttachments: 8. Fiscal Year (FY) 2024/25 Annual Comprehensive Financial Report (ACFR) File ID: 2026-00432 Location: Citywide Recommendation: Pass a Motion: 1) accepting the Fiscal Year (FY) 2024/25 Annual Comprehensive Financial Report (ACFR); and 2) forwarding to the City Council for approval. Contact: Osvaldo Lopez, Finance Manager, (916) 808-4740, olopez@cityofsacramento.org; Peter Coletto, Finance Director, (916) 808-5416, pcoletto@cityofsacramento.org; Department of Finance 2026-00432 STAFF REPORTAttachments: 9. Councilmember Proposal Request for Committee Consideration - Illegal Dumping File ID: 2025-01975 Location: Citywide Recommendation: Review and provide direction on the attached councilmember proposal regarding Illegal Dumping and take one of the following actions: 1) Pass a Motion directing the appropriate council appointive officer to commence work on the proposal and bring it back to the committee for review and consideration; 2) Pass a Motion directing the appropriate council appointive officer to commence work on the proposal with committee members and forwarding the item to the city council for consideration without further review by the committee; 3) Pass a Motion sending the matter back to the sponsoring councilmember for additional information; 4) Pass a Motion deferring the request and directing the appropriate council appointive officer to bring the proposal back to the committee at a later date; or 5) Pass a Motion denying the proposal request. Contact: Councilmember Roger Dickinson, Bryan DeBlonk, Chief of Staff; Xavier Cardenas, District Director, (916) 808-7002, district2@cityofsacramento.org, Office of Councilmember Roger Dickinson, District 2; Councilmember Mai Vang, Alexxiss Diaz, Public Affairs Director; Susan Khang, Director of Policy and Constituent Affairs, (916) 808-7008, district8@cityofsacramento.org, Office of Councilmember Mai Vang, District 8; Councilmember Caity Maple, Michael Benjamin, District Director, (916) 808-7005, district5@cityofsacramento.org, Office of Councilmember Caity Maple, District 5 2025-01975 STAFF REPORTAttachments: Page 4City of Sacramento

February 3, 2026Budget and Audit Committee Regular Meeting Agenda 10. Selection of Vice Chair for Calendar Year 2026 File ID: 2026-00351 Location: Citywide Recommendation: Pass a Motion selecting a Budget and Audit Committee Vice Chair for calendar year 2026. Contact: Mindy Cuppy, City Clerk, (916) 808-5442, mcuppy@cityofsacramento.org, Office of the City Clerk 2026-00351 STAFF REPORTAttachments: Committee Comments-Ideas, Questions and Meeting Reports Public Comments-Matters Not on the Agenda Adjournment Page 5City of Sacramento