Finance & Enterprise Planning

Accounting & Controller

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

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

Planning, Pricing & Enterprise Performance

The Planning, Pricing & Enterprise Performance department ensures that resources are planned so that SMUD meets its overall operational and financial targets. Work groups include Budget Office, Pricing, Enterprise Performance, Data Governance, and SMUD’s Operational Excellence program. It works with all departments to evaluate, measure, and optimize the resources needed to achieve strategic goals. Pricing develops and designs retail rates for SMUD’s nearly 600,000 customers.

Jennifer Restivo, Director

Treasury / Treasurer

The Treasury Department plans for and manages SMUD’s financial resources and various aspects of risk impacting SMUD. Work groups include Debt and Investment Management, Commodity Risk Management, Enterprise wide Risk Management, and Insurance Risk. 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