Finance & Strategy

Planning & Pricing

The Planning & Pricing team is responsible for analyzing and reporting on SMUD’s overall operational and financial health, including pricing, rate, forecasting, budgeting, planning and analysis. Work groups include the Budget Office and Planning teams, Enterprise Performance and Revenue Strategy. This department works across SMUD to evaluate, track and aid business performance to achieve strategic goals and provide data to enable better decision-making. 

Jennifer Restivo, Director
1-916-732-5193 |

Accounting & Controller

The Accounting Department is responsible for developing, implementing and maintaining a system of accounting policies, records and controls that enables the accurate, compliant and timely financial reporting of SMUD’s overall financial status.  

Lisa Limcaco, Director, Controller
1-916-732-7045 |

Treasury Operations & Commodity Risk Management

The Treasury Operations & Commodity Risk Management department plans for and manages SMUD’s financial resources and various aspects of risk impacting SMUD. Treasury manages the debt and investment portfolios risks associated with natural gas and electric procurement, monitoring of enterprise risk and the procurement of property and casualty insurance.

Russell Mills, Director, Treasurer
1-916-732-6509 |

Enterprise Strategy & Risk

Responsible for developing SMUD’s revenue strategy, including forecasting SMUD’s load to support various planning processes and setting SMUD’s rates. The department develops and implements SMUD’s pricing strategy and administers the rates process, with the goal of maintaining rates that are among the lowest in California.  

Jillian Rich, Manager
1-916-732-6454 |

Enterprise Prioritization & Performance

Drives prioritization at the corporate level aligned to SMUD’s enterprise strategy. The team makes upfront, risk-based assessments of all of SMUD’s capital, operations and maintenance projects and programs to determine highest priorities and alignment with SMUD’s overall business strategy, including our 2030 Zero Carbon Plan.

Michelle Kirby, Manager
1-916-732-6526 |