Total General Fund revenue increased $20 million compared to the prior fiscal year. Tax revenues increased by $32 million primarily due to an increase in property taxes associated with an increase in the assessed value of properties and the rapid growth in cannabis dispensary and distribution businesses. Intergovernmental revenue increased by $4 million due to reimbursements the City received for the establishment of mobile COVID-19 testing throughout Sacramento County. These increases are offset by decreases in charges for services of $6 million, fines, forfeits, and penalties of $6 million, and interest, rents, and concessions of $5 million. The decreases were driven by COVID-19, as the pandemic led to a loss in parking revenue due to the closure of non-essential businesses and reduction of vehicle traffic, rent reductions, and temporary easing of the financial burden of fines and penalties. Total General Fund expenditures increased $15 million compared to prior fiscal year. Expenditures in Police and Fire departments increased $7 million in total, General Government increased $5 million, capital outlay increased $5 million, and library $2 million. These increases are primarily due to labor, OPEB and pension cost increases, as well as funding for the Mental Health and Impact Team, dedicated mental health and homeless outreach units compassionate to the needs of the most vulnerable members of our community. Capital outlay increased $5 million mainly due to the construction of the North Natomas Community Center and Aquatics Complex and expenditures for Fire Station #14 and fire apparatus. Water fund,

Water Fund operating revenues increased $2 million primarily due to an increase of $4 million in water sales from groundwater transfers in fiscal year 2021 that did not occur in the prior year. There was also a decrease of $2 million in utility service charges, resulting in an overall increase of $2 million. Operating expenses decreased $1 million primarily due to $5 million decrease in pension expense that fluctuates due to a variety of actuarial factors and an increase of $4 million in services and supplies related to management consulting and land and water rights for water transfers. Net nonoperating expenses increased $3 million primarily due to a decrease in interest and investment revenue and an increase in interest expense during fiscal year 2021. Capital contributions decreased $5 million primarily due to a decrease of $2 million from water development impact fees and $3 million associated with South Sacramento Water Meter Retrofit and Fairbairn Water Treatment Plant Filter Improvements.

community center fund

Community Center Fund operating revenues decreased $2 million and operating expenses decreased by $4 million. Operations were heavily impacted by the temporary closure of the Convention Center Complex for renovations and cancellations of various events due to COVID-19. Net nonoperating revenue decreased by $13 million primarily due to a decrease in interest and investment revenue of $9 million and TOT revenue of $6 million. The decrease in interest and investment revenue is due to a combination of decreases in the fair value of Pool A investment holdings from the prior year, overall Pool A investment rate of return, and average cash balance throughout the year as bond proceeds were spent down. The decrease in TOT revenue is a result of decreased hotel stays and travel due to the ongoing pandemic

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