The County guide counts a converted ADU
The County's ADU guide (V8, Table 1) allows one new detached ADU, one junior ADU and one more ADU that is either attached new construction or a conversion of existing space. The older Zoning Code table still lists one ADU and one junior ADU; the County says it follows state law when the two conflict.
Sacramento County ADU and JADU guide (V8), Table 1, p. 2; County interim state-law guidance