City of Sacramento
Budget and Audit Committee Report
915 I Street Sacramento, CA 95814
www.cityofsacramento.org
File ID: 2024-00630 4/9/2024 Discussion Item 3.
Fiscal Year (FY) 2024/25 Budget Development Update
File ID: 2024-00630
Location: Citywide
Recommendation: Receive and file.
Contact: Peter Coletto, Finance Director, (916) 808-5416, [email protected]; Mirthala Santizo, Budget Manager, (916) 808-5078, [email protected], Department of Finance Presenter: Peter Coletto, Finance Director, (916) 808-5416, [email protected]; Mirthala Santizo, Budget Manager, (916) 808-5078, [email protected], Department of Finance Attachments:
1-Description/Analysis
2-FY2024/25 Reduction Strategies
3-Budget Survey Results
4-Community Meeting Feedback
Description/Analysis
Issue Detail: As the City prepares for the release of the FY2024/25 Proposed Budget, staff are providing any additional information available and regular updates on the budget development process to the Budget and Audit Committee.
FY2024/25 Budget Balancing Strategies
To address the $66 million structural imbalance currently projected in the City’s General/ Measure U (G/MU) Fund for FY2024/25, the City Manager directed departments under the purview of the City Manager to prepare a reduction plan of up to 15 percent of the departments’ net G/MU Fund reliance in the FY2023/24 Approved Budget. In addition to what the departments submitted, the City Manager requested that departments submit proposals to increase all eligible fees in accordance with the Citywide Fees and Charges Policy by the biennially CPI factor (10.7% for the previous two years).
A combination of 246 revenue enhancements and expenditure reductions were reviewed, categorized, and finalized by the City Manager’s Executive Team (Attachment 2). Below is the
File ID: 2024-00630 4/9/2024 Discussion Item 3.
breakdown of the submitted department proposals:
Proposal Type/Category Submittals Amount (in
millions)
Vacant
FTEs*
Filled
FTEs
Total FTEs
Revenue Increases 132 $14.9 0.00 0.00 0.00
Level 1 - Low Impact 40 $16.7 (23.17) (4.00) (27.17)
Level 2 - Moderate Impact 32 $11.2 (38.35) (13.20) (51.55) Level 3 - High Impact 10 $5.7 (26.00) (11.00) (37.00)
Level 4 - Severe Impact 32 $36.5 (136.52) (116.00) (252.52) Total 246 $85.0 (224.04) (144.20) (368.24)
^ FTE is Full-time Equivalent
The chart above has been updated since the Budget and Audit Committee meeting on March 26, 2024 (2024-00632) to reflect additional analysis, budget system cost updates and Level 4 FTE impact that had been placed in Level 3.
Unfunded Liabilities
In addition to the $66 million G/MU structural imbalance currently projected for FY2024/25, the City has long-term unfunded liabilities. The upcoming Capital Improvement Plan (CIP) identifies approximately $1.4 billion in unfunded capital and deferred maintenance needs. The CIP will be coming to the Budget & Audit Committee and Council in May 2024 for review and approval. In addition, the most recent actuarial report identified a $1.4 billion unfunded pension liability and a $0.2 billion unfunded Other Post-Employment Benefit (OPEB) liability.
Options to address the unfunded liabilities include the following:
· Utilizing the CIP as a basis to prioritize investment. · Developing a funding plan for capital projects and deferred maintenance. · Adopting policies to utilize one-time savings to pay down unfunded liabilities. · Adopting policies to incentive operating savings and use of those savings to pay down unfunded liabilities.
· Adopting policies to allocate a share of discretionary G/MU revenue towards unfunded liabilities.
Budget Survey and Community Meeting Results
At the direction of the Budget and Audit Committee, City staff conducted a community survey to receive input on public budget priorities and held three community meetings across the City to inform the public of the City’s budget deficit, answer questions, and receive feedback.
From February 27, 2024, through Martch 24, 2024, a nine-question survey regarding budget priorities
File ID: 2024-00630 4/9/2024 Discussion Item 3.
and potential reduction strategies was open to the public via the City’s website. The survey was translated into five languages (Spanish, Hmong, Vietnamese, Chinese and Dari).
The budget survey was communicated on several platforms to encourage participation, which included (a) posting on social media, (b) adding to the monthly communication toolkit sent to all neighborhood associations, Chambers of Commerce, property business improvement districts, (c) sending to the Community Engagement team’s distribution list, (d) sharing with 18 Community Ambassadors representing 19 different languages, (e) promoting on the weekly Sac Vibes vlog, (f) publishing on the City’s news site and the City’s newsletter (City Minute) and (g) promoting at the three community meetings.
There were 1,598 survey responses with the following language breakdown: English (1,594), Spanish (2), Hmong (1), and Vietnamese (1). The budget survey results are included in Attachment
3. In addition to the budget survey, three community meetings were held on the following dates and locations:
· March 6, 2024 - North Natomas Community Center
· March 13, 2024 - Pannell Meadowview Community Center
· March 14, 2024 - Clunie Community Center
Each community meeting had approximately 40-50 participants. A summary of feedback from each location is included in Attachment 4. The overall feedback from the three community meetings were the following:
· Homelessness and public safety are top priorities.
· Concern about how reductions will impact programs.
· Wide variety of opinions on where expense reductions should fall. · Wide variety of opinions on what should be the City’s core services.
Policy Considerations: This report is consistent with Council’s direction to keep the Council informed on the fiscal condition of the City.
Economic Impacts: None.
Environmental Considerations:
California Environmental Quality Act (CEQA): This report concerns administrative activities and government fiscal activities that do not constitute a “project” as defined by the CEQA Guidelines sections 15378 and California Public Resources Code section 21080 and are not subject to the provisions of CEQA (CEQA Guidelines section 15060(c)(3)). CEQA review for any project, which utilizes funds allocated in this report, has been or will be performed in
File ID: 2024-00630 4/9/2024 Discussion Item 3.
conjunction with planning, design, and approval of each specific project as appropriate.
Sustainability: Not applicable.
Rationale for Recommendation: This report is for informational purposes. It provides the Budget and Audit Committee with additional information on budget balancing strategies, unfunded liabilities, and public outreach.
Financial Considerations: The department and other Citywide reduction strategies will be used to close the budget gap and help balance the FY2024/25 Proposed Budget.
Local Business Enterprise (LBE): No goods or services are being purchased under this report.
FY2024/25 Budget Change Proposal Requests - Revenues
Department Budget Request Description/Title Total Net
Reduction
Outyear Net
Reduction
City Manager Increase Facility Use Fees revenues based on actuals (28,092) (28,092) City Treasurer Increase Pool A Interest revenues based on actuals (1,020,000) (1,020,000) Convention and Cultural Services Adjust History Division revenues based on actuals (63,881) (63,881) Finance Adjust Revenue Division revenues based on actuals (94,484) (94,484) Finance Increase Accounting division labor reimbursement from the Redevelopment Agency of the City of Sacramento (RASA) based on actuals (10,000) (10,000) Finance Increase bond proceed reimbursements (50,000) (50,000) Finance Change late fee structure - Revenue Division (100,000) (100,000) Finance Increase Special business permit programs fees based on Revenue Division costs (100,000) (100,000) Finance Update Accounting services charges for 3rd parties (35,000) (35,000) Finance Increase Infrastructure Finance division labor reimbursement from districts based on actuals (30,000) (30,000) Finance Increase P-Card rebates by increasing usage of the P-Card program (20,406) (20,406) Fire Increase EMS Revenue and Expenditure related to the add-on fee of the Plan Provider- Ground Emergency Medical Transport Program (PP-GEMT). (3,000,000) (3,000,000) Fire Increase Special District revenues based on actuals (900,000) (900,000) Fire Create Emergency Medical Services (EMS) partnership with outside ambulance company (2,750,000) (2,750,000) Public Works Adjust Street Maintenance revenue and expense budget based on actuals (628,000) (628,000) Public Works Adjust Facilities and Real Property Management revenue and expense budget based on actuals (50,000) (50,000)
Public Works Adjust Transportation revenue budget based on actuals (50,652) (50,652) Public Works On-Street Parking Budget Adjustments to align with projected revenue and expenses (1,338,362) (1,338,362) Youth, Parks, and Community
Enrichment Charge programing costs for Meals on Wheels program to Hart Trust Fund (111,196) (111,196) Youth, Parks, and Community
Enrichment Change revenue split structure for Current Leisure enrichment providers (12,318) (12,318) Youth, Parks, and Community
Enrichment Increase revenue obligation through Twin Rivers partnership (80,000) (80,000) Youth, Parks, and Community
Enrichment Increase various Special Event fees and charges (19,500) (19,500) Youth, Parks, and Community
Enrichment Increase adult sports field permit fees (90,000) (90,000) Youth, Parks, and Community
Enrichment Increase youth sports field permit fees (321,915) (321,915) Youth, Parks, and Community
Enrichment Increase various Older Adult Services programs fees and adjust budget based on actuals (190,000) (190,000) Youth, Parks, and Community
Enrichment
Increase Community Recreation admission fees and rentals fees, onboard new enrichment providers and adjust budget based on actuals (147,000) (147,000) Youth, Parks, and Community
Enrichment Eliminate fee waivers for Youth programs (61,030) (61,030) Youth, Parks, and Community
Enrichment Onboard new Leisure Enrichment Providers to expand class offerings (25,500) (25,500) Youth, Parks, and Community
Enrichment
Implement Community Centers program and facility and room rental fees. Add new fees for previously free of charge services. (688,
467) (688,467)
Youth, Parks, and Community
Enrichment Restructure Community Center fee waiver resolution (118,305) (118,305) Youth, Parks, and Community
Enrichment Add fee for senior special events at Community Centers (3,000) (3,000) Youth, Parks, and Community
Enrichment Increase Camp Sacramento revenue budget based on actuals (105,000) (105,000) Youth, Parks, and Community
Enrichment
Increase fees for aquatic programs (swim lessons, swim team, lap swimming, water aerobics) at all city pools and recreational swim fees at North Natomas Aquatics Complex (255,000) (255,000) Youth, Parks, and Community
Enrichment Increase Summer Oasis Camp fee (32,000) (32,000) Youth, Parks, and Community
Enrichment Establish Fee for Kids Camp Evelyn Moore Summer Camp (12,000) (12,000) Attachment 2
Department Budget Request Description/Title Total Net
Reduction
Outyear Net
Reduction
Youth, Parks, and Community
Enrichment
Increase North Natomas Community Center and Aquatic Center inflatable/diving board/50M wrist band fee based on Consumer Price Index (CPI) (620) (620) Youth, Parks, and Community
Enrichment Increase Youth Group rate recreation swim based on CPI (756) (756) Youth, Parks, and Community
Enrichment Increase Adult Group rate recreation swim based on CPI (249) (249) Youth, Parks, and Community
Enrichment
Increase North Natomas Community Center and Aquatic Center - Community Center room rental kitchen add-on based on CPI (1,131) (1,131)
Youth, Parks, and Community
Enrichment
Increase North Natomas Community Center and Aquatic Center - Community Center room rental based on CPI (10,770) (10,770)
Youth, Parks, and Community
Enrichment
Increase North Natomas Community Center and Aquatic Center - swim meet fee (per event entry) based on CPI (5,500) (5,500)
Youth, Parks, and Community
Enrichment Increase Citywide pools - 50 meter pool lane rental contract rate based on CPI (11,700) (11,700) Youth, Parks, and Community
Enrichment Increase Citywide pools - 25 meter pool lane rental contract rate based on CPI (3,210) (3,210) Youth, Parks, and Community
Enrichment
Increase North Natomas Community Center and Aquatic Center - Activity Play Pool rental based on CPI (107) (107)
Youth, Parks, and Community
Enrichment
Increase North Natomas Community Center and Aquatic Center - Instructional Pool rental based on CPI (107) (107)
Youth, Parks, and Community
Enrichment
Increase North Natomas Community Center and Aquatic Center - 50 meter pool rental based on CPI (107) (107)
Youth, Parks, and Community
Enrichment
Increase North Natomas Community Center and Aquatic Center - room rentals based on CPI (53) (53)
Youth, Parks, and Community
Enrichment
Increase North Natomas Community Center and Aquatic Center - birthday parties based on CPI (1,070) (1,070)
Youth, Parks, and Community
Enrichment Increase Citywide pools lap swim based on CPI (1,320) (1,320) Youth, Parks, and Community
Enrichment Increase 20 pass lap swim (all pools) based on CPI (321) (321) Youth, Parks, and Community
Enrichment
Increase North Natomas Community Center and Aquatic Center - patio rental add-on based on CPI (856) (856)
Youth, Parks, and Community
Enrichment
Increase North Natomas Community Center and Aquatic Center - Lawn Rental add-on based on CPI (267) (267)
Youth, Parks, and Community
Enrichment
Increase North Natomas Community Center and Aquatic Center - fireplace rental add-on based on CPI (74) (74)
Youth, Parks, and Community
Enrichment Increase Aquatic special event admission based on CPI (107) (107) Youth, Parks, and Community
Enrichment Increase Aquatic specialty class fee based on CPI (107) (107) Youth, Parks, and Community
Enrichment Increase stand alone wading pool rentals based on CPI (53) (53) Youth, Parks, and Community
Enrichment
Increase community pool rentals (excluding North Natomas Community Center and Aquatic Center) based on CPI (107) (107)
Youth, Parks, and Community
Enrichment Increase session fee to Kids Camp (New) based on CPI (7,200) (7,200) Youth, Parks, and Community
Enrichment
Increase Camp Sacramento rental rates based on CPI - Group Rental Rates - 2 Nights/5 Meals (Age 3-5) (514) (514)
Youth, Parks, and Community
Enrichment
Increase Camp Sacramento rental rates based on CPI - Group rental rates - 2 Nights/5 Meals (Age 6-8) (956) (956)
Youth, Parks, and Community
Enrichment
Increase Camp Sacramento rental rates based on CPI - Group rental rates - 2 Nights/5 Meals (Age 9-14) (1,262) (1,262)
Youth, Parks, and Community
Enrichment
Increase Camp Sacramento rental rates based on CPI - Group rental rates - 2 Nights/5 Meals (Age 15+) (6,503) (6,503)
Youth, Parks, and Community
Enrichment
Increase Camp Sacramento rental rates based on CPI - Family Camp Rental - Week Camp/5 Night (Age 3 - 5) - Non-Resident (106) (106)
Youth, Parks, and Community
Enrichment
Increase Camp Sacramento rental rates based on CPI - Family Camp Rental - Week Camp/5 Nights (Age 3 - 5) - Resident (217) (217)
Youth, Parks, and Community
Enrichment
Increase Camp Sacramento rental rates based on CPI - Family Camp Rental - Week Camp/5 Night (Age 6-10) - Non-Resident (869) (869)
Youth, Parks, and Community
Enrichment
Increase Camp Sacramento rental rates based on CPI - Family Camp Rental - Week Camp/5 Nights (Age 6-10) - Resident (1,631) (1,631)
Youth, Parks, and Community
Enrichment
Increase Camp Sacramento rental rates based on CPI - Family Camp Rental - Week Camp/5 Night (Age 11-15) - Non-Resident (769) (769)
Youth, Parks, and Community
Enrichment
Increase Camp Sacramento rental rates based on CPI - Family Camp Rental - Week Camp/5 Nights Age (11 - 15) - Resident (1,524) (1,524)
Youth, Parks, and Community
Enrichment
Increase Camp Sacramento rental rates based on CPI - Family Camp Rental - Week Camp/5 Night (Age 16 and over) - Non-Resident (5,277) (5,277) Youth, Parks, and Community
Enrichment
Increase Camp Sacramento rental rates based on CPI - Family Camp Rental - Week Camp/ 5 Nights - (Age 16 and Over) - Resident (10,586) (10,586) Youth, Parks, and Community
Enrichment
Increase Camp Sacramento rental rates based on CPI - Family Camp Rental - Mini Camp/3 Night (Age 3 - 5) - Non-Resident (283) (283)
Department Budget Request Description/Title Total Net
Reduction
Outyear Net
Reduction
Youth, Parks, and Community
Enrichment
Increase Camp Sacramento rental rates based on CPI - Family Camp Rental - Mini Camp/3 Night (Age 3 - 5) - Resident (573) (573)
Youth, Parks, and Community
Enrichment
Increase Camp Sacramento rental rates based on CPI - Family Camp Rental - Mini Camp/3 Night (Age 6 -10) - Non-Resident (1,764) (1,764)
Youth, Parks, and Community
Enrichment
Increase Camp Sacramento rental rates based on CPI - Family Camp Rental - Mini Camp/3 Night (Age 6 -10) - Resident (3,756) (3,756)
Youth, Parks, and Community
Enrichment
Increase Camp Sacramento rental rates based on CPI - Family Camp Rental - Mini Camp/3 Night (Age 11-15) - Non - Resident (1,612) (1,612)
Youth, Parks, and Community
Enrichment
Increase Camp Sacramento rental rates based on CPI - Family Camp Rental - Mini Camp/3 Night (Age 11-15) - Resident (3,087) (3,087)
Youth, Parks, and Community
Enrichment
Increase Camp Sacramento rental rates based on CPI - Family Camp Rental - Mini Camp/3 Night (Age 16 and Over) - Non- Resident (9,043) (9,043) Youth, Parks, and Community
Enrichment
Increase Camp Sacramento rental rates based on CPI - Family Camp Rental - Mini Camp/3 Night (Age 16 and Over) - Resident (18,339) (18,339)
Youth, Parks, and Community
Enrichment
Increase fee based on CPI for No Parking additional posting for Special Events (On-Street Parking) (156) (156)
Youth, Parks, and Community
Enrichment
Increase fee based on CPI for No Parking 1st Posting for Special Events (On-Street Parking) (102) (102)
Youth, Parks, and Community
Enrichment Increase Parking Event Rate for Miller Park based on CPI (55) (55) Youth, Parks, and Community
Enrichment Increase Park Vehicle Permit based on CPI (217) (217) Youth, Parks, and Community
Enrichment Increase Certified Farmer's Market Permit based on CPI (150) (150) Youth, Parks, and Community
Enrichment Increase Special Events - Amphitheater Use fee based on CPI (920) (920) Youth, Parks, and Community
Enrichment Increase fee for Special Events Additional Set-Up or Tear Down Day based on CPI (342) (342) Youth, Parks, and Community
Enrichment Increase Park Maintenance Services recovery fee based on CPI (72) (72) Youth, Parks, and Community
Enrichment Increase Community Garden Plot fee based on CPI (13,080) (13,080) Youth, Parks, and Community
Enrichment Increase Volleyball court rental fee based on CPI (weekday/ weekend) (3,864) (3,864) Youth, Parks, and Community
Enrichment
Increase Volleyball court rental fee based on CPI for weekday/weekend (flat rate for all 4 courts - full day) (5,650) (5,650)
Youth, Parks, and Community
Enrichment
Increase League fees based on CPI (per team) indoor and outdoor adult sports leagues at various city fields/locations (7,560) (7,560)
Youth, Parks, and Community
Enrichment
Increase Adult Special Events fee based on CPI at various city parks, community centers, and Sacramento Softball Complex (per person) (500) (500) Youth, Parks, and Community
Enrichment Increase Complex Weekend Rental fees based on CPI (flat rate for all 4 courts - full day) (8,286) (8,286) Youth, Parks, and Community
Enrichment Increase Complex Weekday Rental fees based on CPI (per hour) (2,247) (2,247) Youth, Parks, and Community
Enrichment Increase Community Center Facility Rental fee based on CPI (193) (193) Youth, Parks, and Community
Enrichment Increase Security fee based on CPI (32) (32) Youth, Parks, and Community
Enrichment Increase fees for Older Adult Enhanced or Non-core Programming: Triple R based on CPI (43,980) (43,980) Youth, Parks, and Community
Enrichment Increase fees for Older Adult Services and Access Leisure based on CPI (565) (565) Youth, Parks, and Community
Enrichment
Increase fees based on CPI for Recreation Explorer Camp program for 3-5 year old programs (13,281) (13,281)
Youth, Parks, and Community
Enrichment Increase Park Facility Rental-Regional Park Rose Garden Fee based on CPI (997) (997) Youth, Parks, and Community
Enrichment Increase Didion Gym Rental Rate based on CPI (51) (51) Youth, Parks, and Community
Enrichment Increase Park Facility Rental - Covered Picnic Area based on CPI (4,554) (4,554) Youth, Parks, and Community
Enrichment Increase Park Picnic Reservation - Application Fee based on CPI (1,387) (1,387) Youth, Parks, and Community
Enrichment Increase Park Picnic Area Reservation fee based on CPI (1,996) (1,996) Youth, Parks, and Community
Enrichment Increase Picnic Area Reservations (Premium) fee based on CPI (2,093) (2,093) Youth, Parks, and Community
Enrichment Increase fee for Weight Rooms in Community Center based on CPI (4,980) (4,980) Youth, Parks, and Community
Enrichment Increase Park Facility Rental fee based on CPI for Regional Parks (4,586) (4,586) Youth, Parks, and Community
Enrichment Increase Access Leisure Core Programming fee based on CPI (4,880) (4,880) Department Budget Request Description/Title Total Net
Reduction
Outyear Net
Reduction
Youth, Parks, and Community
Enrichment Add Access Leisure Enhanced or Non-Core Programming Teen Program fee (New Fee) (12,000) (12,000) Police Increase fee based on CPI - Adult-Related Entertainer ( New & Renewal ) (485) (485) Police Increase fee based on CPI - Antique 2nd Hand Dealer ( New ) (44) (44) Police Increase fee based on CPI - An tique 2nd Hand Dealer ( Renewal ) (434) (434) Police Increase fee based on CPI - Arrest Report Summary (308) (308) Police Increase fee based on CPI - Audio Recording - Subpoena (439) (439) Police Increase fee based on CPI - Card Room Employee Permit ( New and Renewal ) (5,204) (5,204) Police Increase fee based on CPI - Gun Dealer - Business Owner Permit ( New & Renewal ) (253) (253) Police Increase fee based on CPI - Gun Dealer - Employee Permit ( New & Renewal ) (229) (229) Police Increase fee based on CPI - No Criminal Record Letter (995) (995) Police Increase fee based on CPI - Photo CD (45) (45)
Police Increase fee based on CPI - Sound Permit (96) (96) Police Increase fee based on CPI - Video Tapes - Subpoenas (439) (439) Convention and Cultural Services
Increase various fees based on CPI:
Editorial Use - Electronic/Film
Editorial Use - Non-profit non-electronic
Non-Editorial Use - Merchandise (Commercial Rate)
Non-Editorial Use - Merchandise (Non-profit Rate)
(5,100) (5,100)
Public Works Adjust parking citation penalties (619,000) (719,000) Public Works Adjust parking meter fees (113,000) (123,000) Public Works Develop paid On-Street Permit Program (340,500) (342,000) Public Works Installation of new paid On-street parking meters (40,000) (285,000) Public Works Increase parking meter hours (Days) of operation (570,000) (575,000) Public Works Eliminate free parking on holidays (131,000) (131,000) Public Works Eliminate the City's Holiday Free Parking Program (240,000) (240,000) Public Works Increase sidewalk repair admin fee based on CPI (45,290) (45,290) Public Works Increase tree r oot Inspection fee based on CPI (17,879) (17,879) Public Works Increase re -inspection fee based on CPI (110) (110) Public Works Increase franchi se denial appeal fee based on CPI (2,640) (2,640) Total (14,927,836) (15,289,336)
FY2024/25 Budget Change Proposal Requests - Reductions (Departments) Department Budget Request Description/Title FTE
Filled
FTE
Vacant
Total Net
Reduction
Outyear Net
Reduction
1 City Manager Delete 1.0 FTE (Executive Assistant) from the City Manager’s Executive Office (1.00) (97,003) (97,003)
City Manager Delete 1.0 FTE (Administrative Analyst) for the Language Access Program. (1.00) (10,888) (10,888)
City Manager Delete 1.0 FTE (Administrative Technician) from the Office of Innovation and Economic Development (1.00) (105,959) (105,959) City Manager Delete 1.0 FTE (Principal Planner) from the Office of Innovation and Economic Development (1.00) (167,198) (167,198)
City Manager
Inactive Multi-Year Operation Project Reductions: 2018 Business Incentive Program and the Covid-19 Great Plates Emergency Food Project
(208,900)
City Manager
Office of Innovation and Economic Development Multi-Year Operation Project (MYOP) Reductions:
One-time:
NBHD Comm & Economic Plans (GF): $354,754
NBHD Comm & Economic Plans (MU): $34,246
City Hall Tech (IGF): $445,803
Forgivable Loan (IGF): $1,000,000
Innovation Grants (IGF): $2,000,000
Ongoing:
City Hall Tech (IGF): $125,000
Creative Edge (IGF): $150,000
Inclusive Economic Development: $1,500,000
Centene Employee Incentive: $2,700,000
(8,309,803) (4,475,000)
City Manager Reduce the Economic Development Innovation and Growth Fund Supplies and Services budget (85,000) (85,000)
Citywide and Community Support Eliminate e-check fee by transitioning providers (100,000) (100,000) Citywide and Community Support Reduce Arts Stabilization available budget (102,100) (102,100) Community Development Increase reimbursements in the Long Range Planning Division by $500,000. (500,000) (500,000)
Community Development Transfer staffing and expenditures related to information technology to Development Service Fund (612,317) (612,317)
Community Development Reduction of annual funding for the Neighborhood Development Action Team from $1.2 million to $600K. (600,000) (600,000) Community Development Various reductions in Service and Supplies budget (867,383) (867,383) Convention and Cultural Services Shift of eligible costs to Community Center Fund (575,889) (575,889) Finance Delete two 0.45 FTEs (Customer Service Representatives) from the Revenue Division (0.90) (47,350) (47,350)
Finance Eliminate e-check fee by transitioning providers (In Citywide) Finance Eliminate mailing checks (10,000) (10,000)
Finance Transition from mailing of statements and invoices to providing electronic copies (10,000) (10,000)
Finance Reduce the number of printed Budget books and Annual Comprehensive Financial Report books (15,000) (15,000)
Fire
Use one-time funds of Intergovernmental Transfer/Ground Emergency Medical Transport (IGT/GEMT) to fund six months of Single Role Program
(2,235,520)
Human Resources Delete 1.0 FTE (Administrative Analyst) reducing Organizational Development program by 50%. (1.00) (130,874) (130,874)
Human Resources Delete 1.0 FTE (Administrative Analyst) due to reduction in management appointments due to hiring freeze and layoffs. (1.00) (136,818) (136,818) Human Resources Delete 1.0 FTE (Program Specialist) fully eliminating Organization Development programming. (1.00) (177,376) (177,376)
Human Resources Delete 1.0 FTE (Program Specialist) eliminating administrative support for all HR divisions. (1.00) (165,789) (165,789)
Information Technology Discontinue the Student Internship Training Program. (120,000) (120,000) Police Reduce MYOP Services/Supplies to eliminate redundant cellular connectivity (116,628) (116,628)
Department Budget Request Description/Title FTE
Filled
FTE
Vacant
Total Net
Reduction
Outyear Net
Reduction
Youth, Parks, and Community
Enrichment
Reduce Access Leisure Service and Supplies budget by reducing storage rental costs (10,000) (10,000)
Youth, Parks, and Community
Enrichment
Reduce Service and Supplies Budget for skate park facility, programs, and enrichment providers (34,750) (34,750)
Youth, Parks, and Community
Enrichment
Delete two 0.25 FTEs (Recreation Aide) from the Community Recreation Division (0.50) (18,020) (18,020)
Youth, Parks, and Community
Enrichment
Modify the Teen Scenes Summer Program hours to mirror the Kids Camp Program hours (13,114) (13,114)
Youth, Parks, and Community
Enrichment
Reduce the FTE levels of various aquatics positions (without eliminating the positions) to support minor adjustments to the number of days pools are open for recreational swimming and the length of the extended recreational swimming season at Clunie and North Natomas. Various PT Aquatic positions include Cashiers, Lifeguards and Senior Lifeguards.
(6.05) (208,950) (208,950)
Youth, Parks, and Community
Enrichment
Delete 1.0 FTE (Recreation General Supervisor) from the Permitting & Events Division (1.00) (160,561) (160,561)
Youth, Parks, and Community
Enrichment
Reduce the FTE levels of nine Recreation Aide positions from 0.47 FTE to 0.20 FTE (2.43) (85,581) (85,581)
Youth, Parks, and Community
Enrichment
Offset Measure U reliance by $75k from Neighborhood Park Maintenance Community Facilities District funds. (75,000) Youth, Parks, and Community
Enrichment
Delete 1.0 FTE (Program Leader) and 9.0 FTEs (Recreation Aide) from Expanded Learning (2.12) (88,879) (88,879)
Youth, Parks, and Community
Enrichment
Delete 2.0 FTEs (Recreation Aide) from Expanded Learning - Seasonal Summer Camp (0.20) (7,206) (7,206)
Youth, Parks, and Community
Enrichment
Delete 4.0 FTEs (Recreation Aide) and 5.0 FTEs (Public Service Aide) from Civic Engagement (2.97) (106,312) (106,312)
Youth, Parks, and Community
Enrichment Delete 1.0 FTE (Recreation Superintendent) (1.00) (163,961) (163,961) Youth, Parks, and Community
Enrichment Delete 1.0 FTE (Accounting Tech) from Community Centers (1.00) (91,294) (91,294) Youth, Parks, and Community
Enrichment Delete 1.0 FTE (Administrative Analyst) from Community Centers (1.00) (121,520) (121,520) 2 Community Response
15% program funding reduction which could be restored with prior year unspent Homeless Housing, Assistance and Prevention (HHAP).
If it becomes an ongoing reduction, it would move to Level 4. (2,687,000)
Convention and Cultural Services Reduction in Funding for Old Sacramento Visitor Center Support and Sacramento History Alliance Operations and Services (87,000) Convention and Cultural Services Reduction in Funding for SMUD Museum of Science and Curiosity (MOSAC) (87,000)
Finance Delete 1.0 FTE (Administrative Officer) from the Finance’s Executive Office (1.00) (164,094) (164,094)
Human Resources Delete 1.0 FTE (Administrative Analyst) eliminating external Diversity, Equity and Inclusion (DEI) programming and initiatives. (1.00) (111,892) (111,892) Human Resources Delete 1.0 FTE (Administrative Analyst) reducing internal DEI programming and initiatives (1.00) (120,300) (120,300)
Information Technology Discontinue the Digital Equity Response Program (200,000) (200,000) Information Technology Discontinue the Fiber Optic Infrastructure Program. (200,000) (200,000) Information Technology Delete 1.0 FTE (Administrative Analyst) responsible for managing the Software Asset Management (SAM) Program. (1.00) (119,578) (119,578) Information Technology
Delete 2.0 FTE (GIS Specialist I) supporting the Citywide GIS program. (2.00) (293,775) (293,775)
Information Technology
Delete 1.0 FTE (Senior Applications Developer), 1.0 FTE (IT Specialist I), and 1.0 FTE (IT Specialist II) in the user and device support services program.
(3.00) (396,113) (396,113)
Police Reduction: Communications Center (1.0 FTE Public Safety Communications Manager) (1.00) (290,128) (290,128)
Police Reduction: Transparency Team (2.0 FTEs Police Records Supervisors) (2.00) (239,998) (239,998)
Police Reduction: Internal Affairs (5.0 FTEs - 4.0 FTE Police Officer and 1.0 FTE Police Sergeant) (5.00) (957,469) (957,469)
Police Reduction: Professional Standards Policy Team (1.0 FTE Administrative Analyst) (1.00) (124,122) (124,122)
Police Elimination: Force Investigations Team (4.0 FTEs - 3.0 FTE Police Officer and 1.0 FTE Police Sergeant) (1.00) (3.00) (666,710) (666,710) Police Reduction: Patrol Support (3.0 FTEs Community Service Rep I) (2.00) (1.00) (249,242) (249,242) Department Budget Request Description/Title FTE
Filled
FTE
Vacant
Total Net
Reduction
Outyear Net
Reduction
Police Reduction: Public Information Office (2.0 FTEs - 1.0 FTE Media Production Specialist II and 1.0 FTE Police Officer) (2.00) (232,183) (232,183) Police Reduction: Public Information Office (1.0 FTE Administrative Analyst) (1.00) (110,903) (110,903) Police Elimination: Mounted Unit (5.0 FTEs - 4.0 FTE Police Officer and 1.0 FTE Police Sergeant) (1.00) (4.00) (813,633) (813,633)
Police Elimination: Advanced Officer Training (7.0 FTEs - 6.0 FTE Police Officer and 1.0 FTE Police Sergeant) (1.00) (6.00) (1,107,479) (1,107,479) Police Reduction: Personnel (1.0 FTE Police Lieutenant) (1.00) (263,143) (263,143) Police Reduction: Research, Training, & Development (1.0 FTE Police Captain) (1.00) (367,980) (367,980)
Police Reduction: K9 (1.0 FTE Police Officer) (1.00) (146,923) (146,923) Youth, Parks, and Community
Enrichment
Reduce Community Centers Service and Supplies budget by cancelling an enrichment contract and reducing budget allocated for special events
(75,000) (75,000)
Youth, Parks, and Community
Enrichment
Reduction in the FTE levels of various camp positions (without eliminating the positions) is feasible with current operations and revenue obligations. Various PT Camp positions include Camp Aides, Camp Recreation Leaders and Hosts.
(2.07) (5,084) (5,084)
Youth, Parks, and Community
Enrichment Delete 1.0 FTE (Customer Service Assistant) from Aquatics (1.00) (72,929) (72,929) Youth, Parks, and Community
Enrichment
Delete 0.8 FTE (Customer Service Assistant), 1.0 FTE (Program Leader) and two 0.6 FTEs (Customer Service Assistant) in the Community Center division.
(3.20) (0.28) (208,209) (208,209)
Youth, Parks, and Community
Enrichment Eliminate field trip vendors for summer camp. (98,200) (98,200) Youth, Parks, and Community
Enrichment
Delete 1.0 FTE (Program Supervisor) and 1.0 FTE (Program Coordinator) from Community Centers (2.00) (214,066) (214,066) Youth, Parks, and Community
Enrichment
Reduce watering of ornamental turf within passive recreational park areas. (320,000) (320,000)
Youth, Parks, and Community
Enrichment Reduce youth stipends-based programming (121,500) (121,500) 3 Finance Delete 1.0 FTE (Payroll Technician) from the Payroll Division (1.00) (108,391) (108,391) Finance Delete 3.0 FTEs (Customer Service Representatives) from the Revenue Division (3.00) (227,310) (227,310)
Information Technology Delete 1.0 FTE (Senior Applications Developer) supporting Document Management and Digital Transformation. (1.00) (182,005) (182,005) Police Reduction: Police Records Specialist I/IIs (13.0 FTEs Police Records Specialist I/II) (1.00) (12.00) (964,316) (964,316)
Police Elimination: Marine Unit (2.0 FTEs Police Officer) (2.00) (293,846) (293,846) Police Elimination: Human Trafficking Investigations (4.0 FTEs - 3.0 FTE Police Officer and 1.0 FTE Police Sergeant) (1.00) (3.00) (666,710) (666,710) Police Reduction: Metro Administration (1.0 FTE Police Lieutenant) (1.00) (263,143) (263,143) Police Elimination: Traffic Enforcement Team (10.0 FTEs - 9.0 Police Officer and 1.0 Police Sergeant) (1.00) (9.00) (1,577,374) (1,577,374) Police Reduction: Bike Patrol (2.0 FTEs Police Officer) (2.00) (393,658) (393,658) Police Office of Violence Prevention MYOP Funding Reduction (1,000,000) (1,000,000) 4 Convention and Cultural Services Reduction in funding for service needs from Downtown Sacramento Partnership (DSP). (225,000)
Fire Fire Suppression Position Reduction (48.0 Firefighter FTEs) (18.00) (30.00) (7,594,504) (7,594,504) Fire
Eliminate the Fire Diversity Outreach and Recruitment Program (1.0 FTE Administrative Tech, 1.0 FTE Program Supervisor, 10.0 FTE Emergency Medical Service Trainee (20 @ 0.5 FTE), 1.0 Fire Assistant Chief, 3.0 FTE Firefighter, and 2.0 Fire Captains) (18.00) (3,547,181) (3,547,181)
Information Technology Delete 2.0 FTE (Senior Applications Developer) supporting eCAPS/Hyperion Applications. (2.00) (305,882) (305,882) Information Technology Delete 1.0 FTE (Senior Applications Developer) supporting 311 Salesforce Customer Relationship Management System. (1.00) (152,941) (152,941) Information Technology Delete 1.0 FTE (Senior Applications Developer) supporting Permitting, Licensing, and Code Enforcement Applications. (1.00) (152,941) (152,941) Department Budget Request Description/Title FTE
Filled
FTE
Vacant
Total Net
Reduction
Outyear Net
Reduction
Information Technology Delete 3.0 FTE (311 Customer Service Agents). (3.00) (231,378) (231,378) Information Technology Delete 1.0 FTE (Senior System Engineer) supporting the server infrastructure engineering team. (1.00) (153,428) (153,428) Information Technology Delete 1.0 FTE (Principal Systems Engineer) responsible for overseeing the City Enterprise data and telecom network. (1.00) (210,656) (210,656) Information Technology Delete 1.0 FTE (System Engineer) to support the Network and Telcom Team. (1.00) (139,068) (139,068)
Information Technology Delete 1.0 FTE (Senior Applications Developer) supporting Police and Fire. (1.00) (192,299) (192,299)
Police Reduction: Communications Center (14.0 FTEs - 12.0 Dispatcher I/II and 2.0 Dispatcher III) (14.00) (1,630,742) (1,630,742) Police Reduction: Hiring Pipeline (46.0 FTEs Community Service Officer) (28.00) (18.00) (4,444,290) (4,444,290) Police Reduction: Office of the Chief Sr. Staff Assistant (1.0 FTE) (1.00) (87,796) (87,796) Police Elimination: Magnet Academy (5.0 FTEs Police Officer) (5.00) (734,615) (734,615) Police Reduction: Backgrounds (6.0 FTEs Police Officer) (6.00) (881,538) (881,538) Police Reduction: Sexual Assault Felony Enforcement (SAFE) Team (2.0 FTEs Police Officer) (2.00) (293,846) (293,846)
Police Elimination: Special Weapons and Tactics (SWAT) (16.0 FTEs - 14.0 Police Officer and 2.0 Police Sergeant) (2.00) (14.00) (2,537,930) (2,537,930) Police Reduction: Executive Staff (1.0 FTE Deputy Chief) (1.00) (394,685) (394,685) Police Reduction: Major Collisions Investigations (2.0 FTEs Police Officer) (2.00) (293,846) (293,846) Police Reduction: Patrol Command (5.0 FTEs Police Lieutenant) (5.00) (1,572,235) (1,572,235) Police Reduction: Misc. Professional Staffing (8.0 FTEs - 7.0 Police Clerk II and 1.0 Police Clerk III) (3.00) (5.00) (555,226) (555,226) Police Reduction: Burglary Investigations (4.0 FTEs Police Officer) (4.00) (587,692) (587,692) Police Reduction: Gang Investigations (1.0 FTE Police Officer) (1.00) (146,923) (146,923) Police Reduction: Criminal Intelligence Unit (2.0 FTEs Police Officer) (2.00) (293,846) (293,846) Police Elimination: Warrants/Missing Persons (2.0 FTEs Police Officer) (2.00) (293,846) (293,846) Police Reduction: Homicide Investigations (5.0 FTEs - 4.0 Police Officer and
1.0 Police Sergeant) (3.00) (2.00) (942,571) (942,571)
Police Elimination: Problem Oriented Policing (16.0 FTEs - 13.0 Police Officer and 3.0 Police Sergeant) (16.00) (3,323,978) (3,323,978) Police Reduction: Violent Crime Reduction (6.0 FTEs - 4.0 Police Officer and
2.0 Police Sergeant) (6.00) (1,297,450) (1,297,450)
Police Reduction: Patrol Officers (13.0 FTEs Police Officer) (13.00) (2,558,777) (2,558,777) Youth, Parks, and Community
Enrichment
Delete and reduce various PT Recreation Aide positions related to youth, teens and senior programming at Community Center. (6.57) (229,565) (229,565) Youth, Parks, and Community
Enrichment
Reducing ten non-hub pools (Cabrillo, Doyle, Glenn Hall, Johnston, Mangan, McClatchy, Oki, Sim, Southside, Tahoe) to being open three days per week during the summer. Reduce various PT Aquatic positions: Cashier, Lifeguard, Senior Lifeguard, Assistant Pool Manager and Pool Manager.
(2.00) (11.95) (514,344) (514,344)
Total (144.20) (224.04) (70,042,368) (60,602,145)
FY2024/25 Budget Change Proposal Requests - Reductions (Citywide) Department Budget Request Description/Title Total Net
Reduction
Outyear Net
Reduction
City Clerk Transfer of Credit Card Fees cost to end-user (50) (50) City Manager Office of Innovation and Economic Development Multi-Year Operation Project (MYOP) Reductions: Business Incentive program (13,500,000)
Citywide and Community Support Shift CalPERS Annual pre-payment to Monthly (1,500,000) Citywide and Community Support Sacramento Utility Rate Assistance Program (SURA) Reduction (5,300,000) (5,300,000) Citywide and Community Support Eliminate the Fare Free Transit Program (1,000,000) (1,000,000) Citywide and Community Support Eliminate ongoing funding to the Impact Fee Waiver Program (3,000,000) Citywide and Community Support Language Access Program reduction (250,000) Citywide and Community Support One-Time Projects Clean Up/Reduction: 2020 SHSGP (G12903300) (10,270) Citywide and Community Support One-Time Projects Clean Up/Reduction: County COVID-19 Testing and Vaccine Project (I12000100) (10,057)
Citywide and Community Support One-Time Projects Clean Up/Reduction: Council Chamber/Hearing Room Upgrade Project (A07001000) (12,246)
Citywide and Community Support One-Time Projects Clean Up/Reduction: Water Conservation Program (I14120400) (97,622) Citywide and Community Support One-Time Projects Clean Up/Reduction: Children and Youth Services Program (I02001830) (2) Citywide and Community Support One-Time Projects Clean Up/Reduction: Summer Youth and Community Programs (I19141000) (136,453)
Citywide and Community Support One-Time Projects Clean Up/Reduction: Youth Sports Field Permit Program (I19143000) (200,000) Citywide and Community Support One-Time Projects Clean Up/Reduction: Oak Park Facility Improvements Project (L19800200) (21,019)
Citywide and Community Support Suspend FY2024/25 EUR Contribution (estimate) (3,379,000) Citywide and Community Support Suspend FY2024/25 EUR Contribution (estimate) (597,000) Citywide and Community Support Suspend FY2023/24 EUR Contribution (3,141,000) Citywide and Community Support Suspend FY2023/24 EUR Contribution (719,000) Citywide and Community Support One-time HHAP funding savings from prior rounds (not HHAP-5) (3,800,000) Community Development Transfer of Credit Card Fees cost to end-user (37,584) (37,584) Convention and Cultural Services Transfer of Credit Card Fees cost to end-user (1,000) (1,000) Debt Service Transient Operating Tax Fund Change (1,100,000) (1,100,000) Fund Balance FY2022/23 Year-End Resources (7,400,647)
Police Reduce funding for various technology items (cell phones, software, storage) (222,333) (222,333) Police Reduce funding related to moving to cloud (226,000) (226,000) Police Reduce Funding for Police Department IT Critical Infrastructure Program (200,000) (200,000) Police Transfer of Credit Card Fees cost to end-user (33,400) (33,400) Public Works Transfer of Credit Card Fees cost to end-user (385,512) (385,512) Youth, Parks, and Community
Enrichment Transfer of Credit Card Fees cost to end-user (18,305) (18,305) Total (46,298,500) (8,524,184)
Attachment 3
Fiscal Year 2024/25 Budget Community Survey Results
1) For the past several years, the City of Sacramento has been forecasting a pending budget deficit. What is your understanding of the size of this deficit? a) Small deficit
b) Large deficit
c) Unsure/Don't know
d) Unaware/Didn't know
2) To address the budget deficit, should the City:
a) Increase fees and taxes to raise revenues
b) Eliminate or cut back on programs to reduce expenditures c) A combination of A and B
d) Unsure / Don't Know
3) To increase City revenues, what strategies should be considered? Please choose all that apply.
a) Increase fees for City services
b) Increase City permit fees
c) Support a ballot measure to raise sales tax
d) Support a ballot measure to raise utility user tax
e) Support a ballot measure to raise business license tax f) The City should not increase its fees/taxes
4) Please rank the top 5 expense reduction options you think the City should consider from the list below with 1 being the expense reduction area you would most support. a) Affordable housing programs
b) Arts and culture programs
c) Capital projects (large new projects or infrastructure improvements) d) Climate programs
e) Community benefit programs (such as free Sacramento Regional Transit rides for school-age children)
f) Community Development (Animal Care, Code Enforcement and Planning) g) Economic Development
h) Fire Department
i) General government services (Information Technology, Human Resources, Finance, Clerk, Auditor, City Attorney)
j) Homelessness programs
k) Youth, Parks & Community Enrichment programs
l) Police Department
m) Public Works (Roads, public facilities and tree maintenance, parking)
5) City staff and the City Council in September 2023 participated in a public priority- setting workshop. Council members collectively selected homelessness, public safety, housing and deferred maintenance/infrastructure investment as their top four priorities from the choices below. Please select your top four priorities from those choices:
a) Homelessness
b) Housing
c) Fiscal sustainability
d) Public safety
e) Diversity, equity and inclusion
f) Deferred maintenance/infrastructure investment
g) Economic development and creative economy
h) Youth
i) Climate
6) Would you support using contractors to provide services traditionally provided by City employees if it would help decrease the budget deficit? a) Yes
b) No
c) Unsure/Don't know
7) How many years have you lived in the City of Sacramento? a) 0 to 5 years
b) 6-10 years
c) 11-15 years
d) 16-20 years
e) More than 20 years
f) Prefer not to say
g) I do not live in the City of Sacramento
8) What City of Sacramento Council district do you live in (find your district here)? a) District 1
b) District 2
c) District 3
d) District 4
e) District 5
f) District 6
g) District 7
h) District 8
i) Unsure/Don't know
j) Prefer not to say
k) I do not live in the City of Sacramento
9) What is your age range?
a) Under 20 years of age
b) 20-24 years of age
c) 25-29 years of age
d) 30-34 years of age
e) 35-39 years of age
f) 40-44 years of age
g) 45-49 years of age
h) 50-54 years of age
i) 55-64 years of age
j) Over the age of 64
k) Prefer not to say
Attachment 4
Community Meetings Feedback
North Sacramento (North Natomas Community Center)
Most of the input from the public was questions including:
• What is in the budget?
• Various questions about existing and new revenue.
• Prioritizations and considerations for reductions.
• How will survey and other public input be incorporated? • What is role of the Measure U Commission?
• How is Measure L being considered?
Members of the public also spoke in support of their priorities including funding for youth programs and homelessness.
South Sacramento (Pannell Meadowview Community Center)
The community expressed frustration with City and City service delivery.
Opinions expressed included:
• Not understanding how the City could commit to spending beyond its means. • Reductions in executive and elected official pay.
• Budget share for salaries/benefits too high.
• Frustrated with overall leadership.
• Homelessness concerns.
• A lack of investment in South Sacramento.
• Public Safety concerns.
• Maintenance concerns – streets, lights, dumping.
• The need to protect youth funding.
• The need to focus on core City services.
Central Sacramento (Clunie Community Center)
The community expressed a mix of opinions on how to balance the budget as well as concerns with City services.
Opinions expressed included:
• Recommendation to use ongoing strategies vs one-time funds. • Concerns about police department costs and staffing.
• Desire to get ‘back to basics’ and focus on police, fire, and parks. • Concerns about cuts to youth and community programs.
• Concerns about too much funding for homelessness programs. • Concerns about not enough funding for homelessness programs. • Desire for more performance data for City service delivery & non-profit contracts. • Concerns about survey (engagement and content).
• Concerns about potential cuts to climate programs.
• Using community partners or non-profits to help provide City services.