City of Sacramento
City Council - 2PM Report
915 I Street Sacramento, CA 95814
www.cityofsacramento.org
File ID: 2026-00415 3/3/2026
Early Budget Work Session - Budget Context and Balancing Scenarios File ID: 2026-00415
Location: Citywide
Recommendation: Receive and file.
Contact: Peter Coletto, Director, (916) 808-5416, [email protected], Department of Finance
Presenter: Peter Coletto, Director, (916) 808-5416, [email protected]; Mirthala Santizo, Budget Manager, (916) 808-5078, [email protected]; Department of Finance Attachments:
1-Description/Analysis
2-FY2026-27 Reduction Strategies
3-Early Budget Work Session Presentation
Description/Analysis
Issue Detail: The City of Sacramento (City) is facing a structural budget deficit with ongoing expense increases outpacing revenue growth and must close a forecasted $66.2 million gap to balance the Fiscal Year (FY) 2026/27 Budget.
In preparation for Council’s formal Budget Hearings in May, the City is conducting a series of Early Budget Work Sessions (EBWS) during March. The EBWS will begin with a presentation of the overall City budget context and fiscal challenge as well as different budget scenarios that City staff analyzed.
Following the budget context, City departments will provide budget-focused presentations focusing on the impacts of budget reduction decisions and alignment with Council priorities. The schedule will be as follows:
March 3, 2026
Budget Overview and Context
Balancing Scenarios
File ID: 2026-00415 3/3/2026
March 10, 2026
City Manager / Office of Innovation and Economic Development Convention and Cultural Services
Department of Community Response
Fire Department
Police Department
March 17, 2026
Youth, Parks & Community Enrichment
Community Development Department
Finance
Human Resources
Information Technology
Department of Utilities
Public Works
March 24, 2026
City Attorney
City Auditor
City Clerk
City Treasurer
Office of Public Safety Accountability
Following the Early Budget Work Sessions, the City Manager will release a balanced Proposed Budget by the end of April, Council will hold formal Budget Hearings in May and adopt a balanced Final Budget in June.
Policy Considerations: Not applicable.
Economic Impacts: None.
Environmental Considerations: Not applicable.
Sustainability: Not applicable.
Commission/Committee Action: Not applicable.
Rationale for Recommendation: Not applicable.
Financial Considerations: Not applicable.
ID Reduction
Category Department Description
Revenue/Offset
Adjustment
($ in 000s)
Expenditure
Change
($ in 000s)
Net Savings
($ in 000s)
FTE
Vacant FTE Filled FTE Change
R1 Revenue City Treasurer Increase revenues in the City Treasurer's Office due to Pool A recovery fee increase.
(150) - (150) - - - R2 Revenue Community Development Increase revenue budget in Animal Services based on licensing fee increase recommendations from the Citywide fee study.
(24) - (24) - - - R3 Revenue Community Development Increase revenue budget in Animal Services based on licensing fee increase recommendations from the Citywide fee study.
(120) - (120) - - - R4 Revenue Community Development Increase revenue budget in Planning based on fee increase recommendations from the Citywide 2025 Government
Consulting Partners Fee Study.
(1,000) - (1,000) - - - R5 Revenue Community Response Increase revenue for a new Micro-Community Program Fee. (36) - (36) - - - R6 Revenue Finance Increase revenue budget in Escheat to align with projections.
(90) - (90) - - - R7 Revenue Finance Increase revenue budget in Receivables and Collections to align with projections. Late and delinquent payment
penalties are now charged at a percentage of amount owed instead of a flat rate.
(305) - (305) - - - R8 Revenue Finance Increase revenue budget for Permits & Taxes to align with projections.
(30) - (30) - - - R9 Revenue Finance Increase revenue budget in Infrastructure Finance to align with projections.
(25) - (25) - - - R10 Revenue Fire Increase revenue budget for Fire Prevention – Permit and Code Enforcement. Revised fee revenue projection for
FY2026/27 from the approved May 2025 Fee Study.
(1,308) - (1,308) - - - R11 Revenue Fire Increase revenue budget for the Emergency Medical Services (EMS) Division to incorporate the Voluntary Rate Range Program (VRRP).
(4,800) - (4,800) - - - R12 Revenue Fire Increase revenue budget in the Emergency Medical Services (EMS) Division to recognize the Advanced Life
Support (ALS) projected increase.
(945) - (945) - - - R13 Revenue Fire Increase revenue budget to recognize the increase in Fire District Reimbursements from Pacific Fruitridge.
(2,253) - (2,253) - - - R14 Revenue Police Increase revenue by offsetting sexual assault exams costs through state reimbursements.
(120) - (120) - - - R15 Revenue Public Works Delete five positions (5.0 FTE - Parking Enforcement Officer) and add five new positions (5.0 FTE - Senior
Parking Enforcement Officer [SPEO]). Increase certain
parking violation fines and supportive actions. Updated equipment will increase efficiency and SPEOs will support complex enforcement assignments currently experiencing a processing backlog, thus improving service levels for the public.
(2,009) 137 (1,872) - - - REDUCTION STRATEGIES - As of February 25, 2026
ID Reduction
Category Department Description
Revenue/Offset
Adjustment
($ in 000s)
Expenditure
Change
($ in 000s)
Net Savings
($ in 000s)
FTE
Vacant FTE Filled FTE Change
R16 Revenue Public Works Increase parking meter rates, add new vehicle for the parking facilities maintenance supervisor, and establish meter revenue as the funding support for Curb Management section. Ensure sufficient vehicle availability for operations and improve on-street parking availability for visitors and merchants.
(852) 379 (473) - - - R17 Revenue Public Works Extend parking meter operating hours to 10pm across all metered areas to improve on-street parking access for
visitors, merchants, and residents.
(583) 29 (554) - - - R18 Revenue Public Works Increase revenue and expense budgets for Parking Meter Collections by adding 200 new metered spaces in high
impact areas. Increasing space turnover will improve access to downtown for citizens, visitors, and merchants.
(211) 209 (2) - - - R19 Revenue Public Works Establish fee structure for Residential Permit Parking program to improve parking availability for residents, visitors, and merchants, and recover operational costs of the existing program.
(1,089) 128 (961) - - - R20 Revenue Youth, Parks, and Community
Enrichment
Increase in revenue budget in Older Adult Services Division to reflect projected revenues.
(20) - (20) - - - R21 Revenue Youth, Parks, and Community
Enrichment
Increase revenue budget in the City Cemetery Division to match projections.
(3) - (3) - - - TOTAL REVENUE (15,973) 882 (15,091) - - - ID Reduction
Category Department Description
Revenue/Offset
Adjustment
($ in 000s)
Expenditure
Change
($ in 000s)
Net Savings
($ in 000s)
FTE
Vacant FTE Filled FTE Change
L1-1 Level 1 Reduction City Auditor Discontinue the biennial Community Survey. - (34) (34) - - - L1-2 Level 1 Reduction City Manager Delete one position (1.0 FTE - Special Projects Manager) and add one new position (1.0 FTE - Senior Development
Project Manager) in the Office of Innovation and Economic Development.
(165) - (165) - - - L1-3 Level 1 Reduction City Manager Decrease funding for the Office of Innovation and Economic Development by $100,000. This decreases
funding available for economic development activities
including real estate due diligence, developing plans and studies, purchasing data, and community advertising and sponsorships.
- (100) (100) - - - L1-4 Level 1 Reduction City Manager Reduce services and supplies funding in the Executive Office and transfer the City's water lobbyist contract to the Department of Utilities.
- (24) (24) - - - L1-5 Level 1 Reduction City Manager Decrease funding for the City Hall Technology Program (I02001500). This will reduce funding available for
technology initiatives within the City Manager's Office. - (100) (100) - - - L1-6 Level 1 Reduction Community Development Decrease funding for consultant services for plan review and inspections.
- (955) (955) - - - ID Reduction
Category Department Description
Revenue/Offset
Adjustment
($ in 000s)
Expenditure
Change
($ in 000s)
Net Savings
($ in 000s)
FTE
Vacant FTE Filled FTE Change
L1-7 Level 1 Reduction Community Development Change funding source for two positions (2.0 FTE - Associate Planner) in the Neighborhood Development
Action Team (NDAT) from Measure U Fund (Fund 2401) to
the General Plan Updates project (I22000000).
(814) - (814) - - - L1-8 Level 1 Reduction Convention and Cultural
Services
Delete three positions (1.2 FTE - Marina Aide) in the History Division. No service impact due to decreased dock traffic. - (46) (46) (1.20) - (1.20) L1-9 Level 1 Reduction Convention and Cultural
Services
Change funding source for McClellan rent payment from
Measure U fund (Fund 2401) to the Community Center fund (Fund 6010). Facility provides storage for materials to support exhibitions, research, and public access.
- (180) (180) - - - L1-10 Level 1 Reduction Convention and Cultural
Services
Delete one position (1.0 FTE - History Registrar) and add one new position (0.5 FTE - History Registrar) in the History Division. Essential responsibilities of this role can be maintained at 0.5 FTE.
- (49) (49) (0.50) - (0.50) L1-11 Level 1 Reduction Fire Delete 12 positions (12.0 FTE - Firefighter) and add 20 new positions (10.0 FTE – Sacramento Fire Paramedic and 10.0 FTE - Sacramento Fire EMT) for the second phase of the
Single Role Program.
(3,642) 45 (3,597) 8.00 - 8.00 L1-12 Level 1 Reduction Office of Public Safety Accountability Delete one position (1.0 FTE - Executive Assistant) in the Office of Public Safety Accountability.
- (100) (100) (1.00) - (1.00) L1-13 Level 1 Reduction Police Delete two positions (1.0 FTE - Dispatcher II and 1.0 FTE - Police Clerk II) and add two new positions (2.0 FTE -
Administrative Technician) in the Communications Division. - (10) (10) - - - L1-14 Level 1 Reduction Police Delete one position (1.0 FTE - Police Officer) and add one new position (1.0 FTE - Administrative Analyst) in the Policy Team.
- (49) (49) - - - L1-15 Level 1 Reduction Police Delete two positions (2.0 FTE - Police Officer) and add two new positions (2.0 FTE - Administrative Analyst) in the Crime Analysis Unit.
- (247) (247) - - - L1-16 Level 1 Reduction Police Discontinue use of the SpidrTech platform and eliminate ongoing funding (F11100600).
- (125) (125) - - - L1-17 Level 1 Reduction Police Liquidate unspent Office of Violence Prevention (OVP) project funds (I02000600).
- (406) (406) - - - L1-18 Level 1 Reduction Youth, Parks, and Community
Enrichment
Delete one position (0.90 FTE - Program Coordinator) in the Expanded Learning Division.
2 (73) (71) (0.90) - (0.90) L1-19 Level 1 Reduction Youth, Parks, and Community
Enrichment
Change funding source for 50% of one position (1.0 FTE - Administrative Technician) in the Youth Development
Administration Division from Measure U Fund to Children's Fund.
(62) - (62) - - - L1-20 Level 1 Reduction Youth, Parks, and Community
Enrichment
Delete one position (1.0 FTE - Program Leader) and add
two new positions (2 at 0.45 FTE - Senior Recreation Aide) in Youth Employment Division.
- (41) (41) (0.10) - (0.10) L1-21 Level 1 Reduction Youth, Parks, and Community
Enrichment
Increase revenue budget within Park Operations Division for fees related to expanded parking operations to be
implemented at William Land Park.
- (215) (215) - - - ID Reduction
Category Department Description
Revenue/Offset
Adjustment
($ in 000s)
Expenditure
Change
($ in 000s)
Net Savings
($ in 000s)
FTE
Vacant FTE Filled FTE Change
L1-22 Level 1 Reduction Youth, Parks, and Community
Enrichment
Delete one position (0.45 FTE - Aquatics Specialist) in the Aquatics Division.
- (23) (23) (0.45) - (0.45) TOTAL LEVEL 1 REDUCTION (4,681) (2,732) (7,413) 3.85 - 3.85 ID Reduction
Category Department Description
Revenue/Offset
Adjustment
($ in 000s)
Expenditure
Change
($ in 000s)
Net Savings
($ in 000s)
FTE
Vacant FTE Filled FTE Change
L2-1 Level 2 Reduction City Attorney Delete one position (1.0 FTE - Paralegal) in the Community Advocacy & Public Safety division.
- (104) (104) (1.00) - (1.00) L2-2 Level 2 Reduction City Attorney Delete one position (1.0 FTE - Paralegal) in the Community Advocacy & Public Safety division.
- (104) (104) (1.00) - (1.00) L2-3 Level 2 Reduction City Auditor Reduction in Training and Computer Purchases - (25) (25) - - - L2-4 Level 2 Reduction City Clerk Delete one position (1.0 FTE - Deputy City Clerk). - (91) (91) (1.00) - (1.00) L2-5 Level 2 Reduction City Clerk Delete one position (1.0 FTE - Deputy City Clerk). - (91) (91) (1.00) - (1.00) L2-6 Level 2 Reduction City Clerk Discontinue ongoing allocations to the City Clerk Automation Project (A04000100).
- (60) (60) - - - L2-7 Level 2 Reduction City Manager Decrease funding for the Economic Gardening Multi-Year Operating Project. The reduction may require smaller
cohorts of participating businesses in perpetuity or alternate program cost reductions.
- (600) (600) - - - L2-8 Level 2 Reduction City Manager Delete one position (1.0 FTE - Administrative Analyst) in the Executive Office.
- (113) (113) (1.00) - (1.00) L2-9 Level 2 Reduction City Manager Delete one position (1,0 FTE - Administrative Analyst) in Media and Communications.
- (140) (140) - (1.00) (1.00) L2-10 Level 2 Reduction City Manager Delete one position (1.0 FTE - Media and Communications Specialist) in Media and Communications.
- (147) (147) - (1.00) (1.00) L2-11 Level 2 Reduction Finance Delete one position (1.0 FTE - Account Technician) in the Accounting Division.
- (78) (78) (1.00) - (1.00) L2-12 Level 2 Reduction Fire Delete one position (1.0 FTE - Assistant Chief). - (297) (297) - (1.00) (1.00) L2-13 Level 2 Reduction Human Resources Delete one position (1.0 FTE - Administrative Analyst) and add one new position (1.0 FTE - Personnel Analyst) in
Leave Administration.
- (3) (3) - - - L2-14 Level 2 Reduction Human Resources Decrease funding in Benefits Services through reductions in non-mandatory operational costs and department
chargebacks for specialty I-9 services.
- (28) (28) - - - L2-15 Level 2 Reduction Human Resources Delete one position (1.0 FTE - Personnel Technician) in Employment Services.
- (91) (91) (1.00) - (1.00) L2-16 Level 2 Reduction Human Resources Decrease funding for contracted instructional and other professional services budgets in Human Resources
Administration.
- (159) (159) - - - L2-17 Level 2 Reduction Office of Public Safety Accountability Delete one position (1.0 FTE - OPSA Assistant Director) in the Office of Public Safety Accountability. Public Safety investigation staffing realignment.
- (173) (173) (1.00) - (1.00) ID Reduction
Category Department Description
Revenue/Offset
Adjustment
($ in 000s)
Expenditure
Change
($ in 000s)
Net Savings
($ in 000s)
FTE
Vacant FTE Filled FTE Change
L2-18 Level 2 Reduction Police Discontinue ShotSpotter program in the South and East commands. ShotSpotter will be maintained in the North
area.
- (321) (321) - - - L2-19 Level 2 Reduction Police Delete five positions (5.0 FTE - Police Clerk II) from various sections of the department.
- (373) (373) (3.00) (2.00) (5.00) L2-20 Level 2 Reduction Police Delete one position (1.0 FTE - Community Service Representative I) in Patrol Unit, reducing community
engagement.
- (77) (77) (1.00) - (1.00) L2-21 Level 2 Reduction Police Delete six positions (1.0 FTE - Police Sergeant and 5.0 FTE - Police Officer), eliminating the Magnet Academy/Youth Services Division. A modified version of the Magnet
program will still exist.
- (1,203) (1,203) - (6.00) (6.00) L2-22 Level 2 Reduction Police Delete one position (1.0 FTE - Police Officer) in the Public Information Office.
- (223) (223) (1.00) - (1.00) L2-23 Level 2 Reduction Youth, Parks, and Community
Enrichment
Modify Community Centers and Clubhouses Fee Waiver/Fee
Reductions Resolution. Resolution currently offers 100% discount and 50% for organizations that meet eligible
criteria. Discounts would be modified to 50% and 25% for organizations that meet eligible criteria only. Community Center Division waived $380,000 in rental fees in
FY2024/25 without reimbursement.
(190) - (190) - - - L2-24 Level 2 Reduction Youth, Parks, and Community
Enrichment
Modify Community Centers and Clubhouses Fee Waiver/Fee
Reductions Resolution. Resolution currently offers 100% discount and 50% for organizations that meet eligible
criteria. Discounts would be modified to 50% and 25% for organizations that meet eligible criteria only. Community Center Division waived $380,000 in rental fees in
FY2024/25 without reimbursement.
190 - 190 - - - L2-25 Level 2 Reduction Youth, Parks, and Community
Enrichment
Modify Community Centers and Clubhouses Fee Waiver/Fee
Reductions Resolution. Resolution currently offers 100% discount and 50% for organizations that meet eligible
criteria. Discounts would be modified to 50% and 25% for organizations that meet eligible criteria only. Community Center Division waived $380,000 in rental fees in
FY2024/25 without reimbursement.
(190) - (190) - - - L2-26 Level 2 Reduction Youth, Parks, and Community
Enrichment
Delete four positions (1 at 0.75 FTE, 1 at 0.50 FTE and 2 at
1.0 FTE - Program Leaders) in the Community Center
Division. Reduce recreation program hours in Community
Centers.
52 (214) (162) (3.25) (3.25) L2-27 Level 2 Reduction Youth, Parks, and Community
Enrichment
Reduce stipend amount paid to participants in Prime Time Teen, Young Leaders of Tomorrow, and Junior Rec Aide
programs by 50%. Reduce Service and Supply Budget in
Youth Employment Division.
- (100) (100) - - - ID Reduction
Category Department Description
Revenue/Offset
Adjustment
($ in 000s)
Expenditure
Change
($ in 000s)
Net Savings
($ in 000s)
FTE
Vacant FTE Filled FTE Change
L2-28 Level 2 Reduction Youth, Parks, and Community
Enrichment
Delete four positions (2 at 1.0 FTE, 1 at 0.8 FTE and 1 at
0.6 FTE - Program Coordinator Older Adults) in the Older Adult Services Division to streamline staffing and improve department-wide operational efficiency. The delivery of services at the Hart Senior Center is being realigned to enhance operational efficiency through continued strategic collaboration with community centers with no impact on
current service levels as the majority of programming
continues to be provided by leisure enrichment contractors, dedicated volunteers, and established community partners. 56 (330) (274) - (3.40) (3.40) L2-29 Level 2 Reduction Youth, Parks, and Community
Enrichment
Discontinue the Organizational Resiliency Fund annual
allocation from Youth Development Administration Division. - (300) (300) - - - TOTAL LEVEL 2 REDUCTION (82) (5,445) (5,527) (13.00) (17.65) (30.65) ID Reduction
Category Department Description
Revenue/Offset
Adjustment
($ in 000s)
Expenditure
Change
($ in 000s)
Net Savings
($ in 000s)
FTE
Vacant FTE Filled FTE Change
L3-1 Level 3 Reduction Community Development Decrease funding for the Residential Development Impact Fees for Affordable Dwelling Units Program. Impacts
affordable housing developments, as developers rely on the reduction of impact fees.
- (500) (500) - - - L3-2 Level 3 Reduction Convention and Cultural
Services
Decrease expense budget for Old Sacramento management
services to recognize cost savings from re-negotiating scope while maintaining core services.
- (250) (250) - - - L3-3 Level 3 Reduction Finance Delete one position (1.0 FTE - Account Clerk II) in the Accounting Division.
- (75) (75) (1.00) - (1.00) L3-4 Level 3 Reduction Human Resources Delete one position (1.0 FTE - Administrative Analyst) in Office of Diversity and Equity reducing Diversity, Equity, and Inclusion (DEI) programming and initiatives.
- (138) (138) - (1.00) (1.00) L3-5 Level 3 Reduction Information Technology Delete one position (1.0 FTE - 311 Customer Service Agent) from 311 Customer Service.
- (77) (77) (1.00) - (1.00) L3-6 Level 3 Reduction Office of Public Safety Accountability Delete one position (1.0 FTE - OPSA Investigator). Public Safety investigation staffing realignment.
- (131) (131) - (1.00) (1.00) L3-7 Level 3 Reduction Office of Public Safety Accountability Delete one position (1.0 FTE - OPS Accountability Inspector General). Public Safety investigation staffing realignment.
- (167) (167) - (1.00) (1.00) L3-8 Level 3 Reduction Police One-time reduction to the Gang Prevention & Intervention Taskforce project (I11003000).
- (1,403) (1,403) - - - L3-9 Level 3 Reduction Police Delete five positions (1.0 FTE - Police Sergeant and 4.0 FTE - Police Officer), eliminating the Mounted Unit.
- (918) (918) (2.00) (3.00) (5.00) L3-10 Level 3 Reduction Police Delete five positions (5.0 FTE - Community Service Officer III) in the Hiring Pipeline program.
- (505) (505) (5.00) - (5.00) L3-11 Level 3 Reduction Police Delete one position (1.0 FTE - Police Officer) in the K9 Unit.
- (135) (135) (1.00) - (1.00) L3-12 Level 3 Reduction Police Delete one position (1.0 FTE - Police Sergeant) in Internal Affairs.
- (219) (219) - (1.00) (1.00) L3-13 Level 3 Reduction Police Delete one position (1.0 FTE - Fingerprint Clerk) in Forensics Unit.
- (80) (80) (1.00) - (1.00) ID Reduction
Category Department Description
Revenue/Offset
Adjustment
($ in 000s)
Expenditure
Change
($ in 000s)
Net Savings
($ in 000s)
FTE
Vacant FTE Filled FTE Change
L3-14 Level 3 Reduction Police Delete five positions (1.0 FTE - Police Sergeant and 4.0 FTE - Police Officer), eliminating the Human Trafficking Unit.
- (924) (924) (2.00) (3.00) (5.00) L3-15 Level 3 Reduction Police Delete one position (1.0 FTE - Police Officer) in the Force Investigations Team.
- (135) (135) (1.00) - (1.00) L3-16 Level 3 Reduction Police Delete two positions (2.0 FTE - Police Officer) in the Recruiting Unit.
- (335) (335) (2.00) - (2.00) L3-17 Level 3 Reduction Police Delete five positions (5.0 FTE - Police Officer) in the Background Investigations Unit.
- (793) (793) (3.00) (2.00) (5.00) L3-18 Level 3 Reduction Police Delete one position (1.0 FTE - Police Sergeant), eliminating the Crime Prevention Through Environmental
Design (CPTED)/Court Liaison Unit (CLU).
- (243) (243) - (1.00) (1.00) L3-19 Level 3 Reduction Police Delete three positions (2.0 FTE - Administrative Analyst and
1.0 FTE - Administrative Technician), eliminating the
Compliance Team.
- (388) (388) - (3.00) (3.00) L3-20 Level 3 Reduction Police Delete two positions (2.0 FTE - Police Officer) in Advanced Officer Training.
- (271) (271) (2.00) - (2.00) L3-21 Level 3 Reduction Youth, Parks, and Community
Enrichment
Delete seven positions (4 at 1.0 FTE and 2 at 0.80 FTE - Customer Service Assistant) in the Community Center
Division and (1 at 1.0 FTE - Customer Service Assistant) in the Older Adult Services Division. Reduce Community
Center Paypoint Locations to three Hub Locations.
- (517) (517) - (6.60) (6.60) L3-22 Level 3 Reduction Youth, Parks, and Community
Enrichment
Delete twelve positions (2 at 1.0 FTE - Program Coordinator and 10 at 0.20 FTE - Recreation Aide) in the Community
Center Division. Reduce after school programs in
Community Centers.
- (234) (234) (3.80) (0.20) (4.00) L3-23 Level 3 Reduction Youth, Parks, and Community
Enrichment
Delete eight positions (2 at 0.25 FTE and 2 at 0.30 FTE - Senior Lifeguard and 4 at 0.35 FTE - Assistant Pool
Manager). Reduce Programming in the Aquatics Division:
Close all four City wading pools.
- (118) (118) (2.15) (0.35) (2.50) L3-24 Level 3 Reduction Youth, Parks, and Community
Enrichment
Delete three positions (1 at 1.0 FTE - Program Supervisor, 1 at 0.47 FTE - Recreation Aide) from Youth Employment
Division, and (1 at 0.40 FTE - Senior Recreation Aide) from Youth Development Administration Division. Reduce support to the Youth Commission capacity building training and
discontinue Summer and Semester at City Hall program.
- (132) (132) (1.87) - (1.87) L3-25 Level 3 Reduction Youth, Parks, and Community
Enrichment
Eliminate stipends paid from Youth Employment Division's Prime Time Teen, Young Leaders of Tomorrow, and Junior
Rec Aide programs to youth completing their programs.
Reduce Service and Supply Budget in Youth Employment
Division.
- (100) (100) - - - L3-26 Level 3 Reduction Youth, Parks, and Community
Enrichment
Delete two positions (1.0 FTE - Program Coordinator, and
0.46 FTE - Recreation Aide) in the Youth Employment
Division. Reduce Prime Time Teen, Young Leaders of
Tomorrow, and Jr. Rec Aide offerings by 50%.
- (107) (107) - (1.46) (1.46) ID Reduction
Category Department Description
Revenue/Offset
Adjustment
($ in 000s)
Expenditure
Change
($ in 000s)
Net Savings
($ in 000s)
FTE
Vacant FTE Filled FTE Change
L3-27 Level 3 Reduction Youth, Parks, and Community
Enrichment
Delete five positions (1 at 1.0 FTE - Program Coordinator - Adaptive Recreation, 1 at 0.47 FTE, 2 at 0.15 FTE, and 1 at
0.30 FTE - Recreation Leader Adaptive Recreation) from
Access Leisure Division. Will reduce city offered programs and services for participants with disabilities and limit staff capacity to support inclusion requests and program
modifications /accommodations for all YPCE programs.
Reduced services could be provided by community
partners.
- (133) (133) - (2.07) (2.07) L3-28 Level 3 Reduction Youth, Parks, and Community
Enrichment
Delete six positions (4 at 1.0 FTE - Custodian II, 1 at 1.0 FTE - Program Coordinator, 1 at 1.0 FTE - Program
Supervisor) in the Community Center Division. Reduce
programming in all Community Centers. Community Centers would only be open four days during the week and only
available for rentals on the weekends.
- (516) (516) (2.00) (4.00) (6.00) L3-29 Level 3 Reduction Youth, Parks, and Community
Enrichment
Delete one position (1.0 FTE - General Repair Worker) in the Park Maintenance Division and replace with third-party service provider.
- (33) (33) - (1.00) (1.00) L3-30 Level 3 Reduction Youth, Parks, and Community
Enrichment
Delete five positions (1.0 FTE - Irrigation Technician) in the Park Maintenance Division and replace with third-party
service provider.
- (139) (139) - (5.00) (5.00) L3-31 Level 3 Reduction Youth, Parks, and Community
Enrichment
Delete twenty-five positions (25 at 1.0 FTE Park
Maintenance Worker) in the Park Maintenance Division and contract for park maintenance services with a third-party vendor.
- (503) (503) - (25.00) (25.00) TOTAL LEVEL 3 REDUCTION - (10,219) (10,219) (30.82) (61.68) (92.50) ID Reduction
Category Department Description
Revenue/Offset
Adjustment
($ in 000s)
Expenditure
Change
($ in 000s)
Net Savings
($ in 000s)
FTE
Vacant FTE Filled FTE Change
L4-1 Level 4 Reduction City Attorney Delete one position (1.0 FTE - Senior Deputy City Attorney) and add one position (1.0 FTE - Deputy City Attorney I) in the Community Advocacy & Public Safety division.
- (45) (45) - - - L4-2 Level 4 Reduction City Attorney Delete one position (1.0 FTE - Senior Deputy City Attorney) and add one position (1.0 FTE - Deputy City Attorney I) in the Community Advocacy & Public Safety division.
- (53) (53) - - - L4-3 Level 4 Reduction City Attorney Delete one position (1.0 FTE - Senior Deputy City Attorney) and add one new position (1.0 FTE - Deputy City Attorney I) in the Community Advocacy & Public Safety division.
- (53) (53) - - - L4-4 Level 4 Reduction City Attorney Delete one position (1.0 FTE - Senior Deputy City Attorney) and add one new position (1.0 FTE - Deputy City Attorney I) in the Community Advocacy & Public Safety division.
- (76) (76) - - - L4-5 Level 4 Reduction City Attorney Delete two positions (2.0 FTE Senior Deputy City Attorney).
Public Safety investigation staffing realignment.
- (517) (517) - (2.00) (2.00) ID Reduction
Category Department Description
Revenue/Offset
Adjustment
($ in 000s)
Expenditure
Change
($ in 000s)
Net Savings
($ in 000s)
FTE
Vacant FTE Filled FTE Change
L4-6 Level 4 Reduction City Auditor Delete one position (1.0 FTE - Senior Fiscal Policy Analyst) in the City Auditor Office. This will significantly affect the City Auditor's Office ability to conduct audits, research and analysis directed by City Council.
- (146) (146) - (1.00) (1.00) L4-7 Level 4 Reduction Community Response Reduce funding for Community Response Multi-Year Operating Project, reflecting the need to shift, restructure, or relocate operations of the X Street Navigation Center in light of Caltrans lease set to expire.
- (2,815) (2,815) - - - L4-8 Level 4 Reduction Community Response Reduce funding for Community Response Multi-Year Operating Project and shift City Motel Program to voucher- based model with a focus on unsheltered families.
- (3,164) (3,164) - - - L4-9 Level 4 Reduction Finance Delete one position (1.0 FTE - Payroll Technician) in the Payroll Division.
- (99) (99) - (1.00) (1.00) L4-10 Level 4 Reduction Finance Delete one position (1.0 FTE - Administrative Technician) in the Procurement Division.
- (89) (89) - (1.00) (1.00) L4-11 Level 4 Reduction Finance Delete one position (1.0 FTE - Customer Service Rep) in the Revenue Division Revenue Services unit.
- (84) (84) - (1.00) (1.00) L4-12 Level 4 Reduction Finance Delete one position (1.0 FTE - Customer Service Rep) in the Revenue Division Permits & Taxes Unit.
- (81) (81) - (1.00) (1.00) L4-13 Level 4 Reduction Finance Delete one position (1.0 FTE - Customer Service Rep) in the Revenue Division Revenue Services unit.
- (78) (78) - (1.00) (1.00) L4-14 Level 4 Reduction Fire Delete 32 Fire Suppression positions to reduce Fire Suppression costs. The department will implement
dynamic staffing.
- (5,301) (5,301) 31.00 1.00 32.00 L4-15 Level 4 Reduction Fire Delete 11 positions (3.0 FTE - Fire Captain, 3.0 FTE - Fire Engineer and 5.0 FTE - Firefighter) in Fire Suppression resulting in reduced emergency response capacity.
- (2,481) (2,481) - (11.00) (11.00) L4-16 Level 4 Reduction Fire Delete 12 positions (3.0 FTE - Fire Captain, 3.0 FTE - Fire Engineer and 6.0 FTE - Firefighter) in Fire Suppression resulting in reduced emergency response capacity.
- (2,481) (2,481) (1.00) (11.00) (12.00) L4-17 Level 4 Reduction Human Resources Delete one position (1.0 FTE - Administrative Analyst) in Office of Diversity and Equity reducing DEI programming and initiatives.
- (137) (137) - (1.00) (1.00) L4-18 Level 4 Reduction Human Resources Delete one position (1.0 FTE - Diversity and Equity Manager) in Office of Diversity and Equity.
- (228) (228) - (1.00) (1.00) L4-19 Level 4 Reduction Information Technology Delete two positions (1.0 FTE - Senior Telecommunications Tech and 1.0 FTE - Telecommunications Tech I) supporting the Fire Communications Program. A reduction to this
program will hinder the management of portable and
mobile radios used by firefighters, compromise fire vehicle electronics and communication systems affect the Fire
Station Alerting System.
- (305) (305) - (2.00) (2.00) ID Reduction
Category Department Description
Revenue/Offset
Adjustment
($ in 000s)
Expenditure
Change
($ in 000s)
Net Savings
($ in 000s)
FTE
Vacant FTE Filled FTE Change
L4-20 Level 4 Reduction Information Technology Delete four positions (2.0 FTE - Systems Engineers, 2.0 FTE - IT Support Specialist II) supporting the Police Department Patrol Vehicle Technology (PVT) Program. A reduction to this program will negatively impact the department's ability to provide essential support for PVT, including maintaining and supplying critical hardware such as rugged laptops, cameras, routers, modems, and other field operations tools. - (581) (581) - (4.00) (4.00) L4-21 Level 4 Reduction Information Technology Delete one position (1.0 FTE - GIS Specialist III) supporting citywide GIS operations. A reduction to the program could disrupt essential services and systems in multiple
departments that rely on GIS data analysis, mapping, and location-based information.
- (143) (143) (1.00) - (1.00) L4-22 Level 4 Reduction Information Technology Delete one position (1.0 FTE - Telecommunications Engineer Ill). If this position is deleted, the department cannot manage the City's FCC radio license operations,
affecting 4,620 voice radio users in Police, 911, Fire, Code Enforcement, Utilities, Public Works, Solid Waste, and other departments relying on voice communications.
- (195) (195) - (1.00) (1.00) L4-23 Level 4 Reduction Information Technology Delete two positions (2.0 FTE - IT Support Specialist II) supporting the IT Service Desk. This reduction will severely impact our ability to resolve urgent technical issues,
affecting operational effectiveness, increasing downtime, and reducing productivity citywide.
- (320) (320) - (2.00) (2.00) L4-24 Level 4 Reduction Information Technology Delete three positions (1.0 FTE - Principal Applications Developer, 1.0 FTE - Senior Applications Developer, and
1.0 FTE - Applications Developer) that support the Citywide Content Management System (CCM/CARA) tools and
automation software that enables document capture,
management, storage, and delivery. Eliminating this
program could put the City at risk of legal penalties under state and federal records-retention policies.
- (523) (523) - (3.00) (3.00) L4-25 Level 4 Reduction Information Technology Delete six positions (6.0 FTE - 311 Customer Service Agents) that support the 311 Contact Center. Reducing this program will transfer after-hours and weekend support to departments.
Calls outside from 7:00 am to 7:00 pm, Monday through
Friday (around 40,400 calls per year or 16%) will be
handled by department on-call personnel.
- (615) (615) - (6.00) (6.00) L4-26 Level 4 Reduction Information Technology Delete one position (1.0 FTE - Senior Applications Developer) supporting the Electronic Citywide Accounting and Personnel System (eCAPS) Finance Payroll Module. A
reduction to this program would severely understaff the team and increase operational risk. Without technical oversight, the city risks payroll errors, missed paychecks, failed deposits, and incorrect tax withholdings. These issues could lead to employee hardship, strained labor relations,
compliance penalties, and legal exposure.
- (179) (179) - (1.00) (1.00) ID Reduction
Category Department Description
Revenue/Offset
Adjustment
($ in 000s)
Expenditure
Change
($ in 000s)
Net Savings
($ in 000s)
FTE
Vacant FTE Filled FTE Change
L4-27 Level 4 Reduction Information Technology Delete one position (1.0 FTE - Senior Systems Engineer).
This impact the Police Department Systems Support team
by reducing their ability to conduct daily system health checks, manage system and data backups, and provide user account provisioning and support.
- (144) (144) (1.00) - (1.00) L4-28 Level 4 Reduction Information Technology Delete two positions (1.0 FTE - GIS Specialist III and 1.0 FTE - GIS Specialist II). This could significantly reduce GIS capacity to develop, maintain, and enhance GIS
infrastructure, system integrations, and innovations that directly support the Community Development Department.
- (347) (347) - (2.00) (2.00) L4-29 Level 4 Reduction Information Technology Delete two positions (1.0 FTE - Program Specialist and 1.0 FTE - Administrative Analyst). This could disrupt critical HR operations, including payroll, benefits administration, Open Enrollment, Personnel Action Request processing, and labor contract updates.
- (308) (308) - (2.00) (2.00) L4-30 Level 4 Reduction Information Technology Delete one position (1.0 FTE - IT Supervisor). The Regional Support Division will be reorganized to distribute work evenly among remaining staff.
- (202) (202) - (1.00) (1.00) L4-31 Level 4 Reduction Police Delete 12 positions (2.0 FTE - Police Sergeant and 10.0 FTE - Police Officer) in the Impact Team and discontinue overtime funding in the Impact Project (I11002400).
- (2,924) (2,924) - (12.00) (12.00) L4-32 Level 4 Reduction Police Delete seven positions (7.0 FTE - Community Service Officer II) in the Hiring Pipeline program.
- (694) (694) (4.00) (3.00) (7.00) L4-33 Level 4 Reduction Police Delete two positions (2.0 FTE - Police Officer) in the Emergency Vehicle Operators Course (EVOC).
- (425) (425) - (2.00) (2.00) L4-34 Level 4 Reduction Police Delete two positions (2.0 FTE - Police Officer) in the Criminal Intelligence Unit.
- (379) (379) - (2.00) (2.00) L4-35 Level 4 Reduction Police Delete one position (1.0 FTE - Police Officer) in Digital Forensics Unit.
- (213) (213) - (1.00) (1.00) L4-36 Level 4 Reduction Police Delete three positions (3.0 FTE - Police Officer), eliminating the Internet Crimes Against Children (ICAC)/Sexual Assault Felony Enforcement (SAFE) team.
- (542) (542) (1.00) (2.00) (3.00) L4-37 Level 4 Reduction Police Delete 11 positions (1.0 FTE - Police Records Supervisor and 10.0 FTE - Police Records Specialist) in the Records Division.
- (914) (914) (11.00) - (11.00) L4-38 Level 4 Reduction Police Delete 15 positions (1.0 FTE - Dispatcher III and 14.0 FTE - Dispatcher I/II) in the Communications Center.
- (1,749) (1,749) (15.00) - (15.00) L4-39 Level 4 Reduction Police Delete one position (1.0 FTE - Police Officer) in the Major Collisions Unit.
- (135) (135) (1.00) - (1.00) L4-40 Level 4 Reduction Police Delete one position (1.0 FTE - Police Lieutenant) in Academy/Training.
- (289) (289) - (1.00) (1.00) L4-41 Level 4 Reduction Police Delete five positions (1.0 FTE - Police Sergeant and 4.0 FTE - Police Officer), eliminating the Nighttime Traffic Enforcement Team.
- (1,177) (1,177) - (6.00) (6.00) L4-42 Level 4 Reduction Police Delete 10 positions (1.0 FTE - Police Sergeant and 9.0 FTE Police Officer), eliminating the Daytime Traffic
Enforcement Team.
- (1,814) (1,814) (4.00) (6.00) (10.00) ID Reduction
Category Department Description
Revenue/Offset
Adjustment
($ in 000s)
Expenditure
Change
($ in 000s)
Net Savings
($ in 000s)
FTE
Vacant FTE Filled FTE Change
L4-43 Level 4 Reduction Police Delete one position (1.0 FTE - Police Officer) in Robbery Unit.
- (135) (135) (1.00) - (1.00) L4-44 Level 4 Reduction Police Delete nine positions (1.0 FTE - Police Sergeant and 8.0 FTE - Police Officer) in Burglary Division.
- (1,808) (1,808) (1.00) (8.00) (9.00) L4-45 Level 4 Reduction Police Delete 20 positions (3.0 FTE - Police Sergeant and 17.0 FTE - Police Officer), eliminating Problem Oriented
Policing (POP) teams.
- (3,729) (3,729) (3.00) (17.00) (20.00) L4-46 Level 4 Reduction Police Delete 15 positions (3.0 FTE - Police Sergeant and 12.0 FTE - Police Officer), eliminating the Violent Crime
Reduction (VCR) teams.
- (2,822) (2,822) (1.00) (14.00) (15.00) L4-47 Level 4 Reduction Police Delete nine positions (1.0 FTE - Police Sergeant and 8.0 FTE - Police Officer), eliminating the Special Investigations Unit.
- (1,888) (1,888) - (9.00) (9.00) L4-48 Level 4 Reduction Police Delete one position (1.0 FTE - Police Lieutenant) in Metro Division.
- (276) (276) - (1.00) (1.00) L4-49 Level 4 Reduction Police Delete five positions (5.0 FTE - Police Lieutenant) in Patrol Division.
- (1,393) (1,393) - (5.00) (5.00) L4-50 Level 4 Reduction Police Delete one position (1.0 FTE - Police Captain) in Office of the Chief.
- (322) (322) - (1.00) (1.00) L4-51 Level 4 Reduction Police Delete one position (1.0 FTE - Police Captain) in the Administrative Services Division.
- (328) (328) - (1.00) (1.00) L4-52 Level 4 Reduction Police Delete 16 positions (2.0 FTE - Police Sergeant and 14.0 FTE - Police Officer), eliminating Special Weapons and
Tactics (SWAT).
- (3,182) (3,182) (1.00) (15.00) (16.00) L4-53 Level 4 Reduction Police Delete two positions (2.0 FTE - Police Officer) in Patrol Unit. - (271) (271) (2.00) - (2.00) L4-54 Level 4 Reduction Youth, Parks, and Community
Enrichment
Delete seven positions. (2 at 1.0 FTE, and 1 at 0.80 FTE - Custodian II, 1 at 1.0 FTE - Program Supervisor) in the Community Center Division, (1 at 1.0 FTE - Program
Supervisor) in the Access Leisure Division, (1 at 1.0 FTE - Administrative Officer) in the Fiscal and Management
Services Division and (1 at 1.0 FTE - Administrative Analyst) in the Youth Development Administration Division. Reduce programming in all Community Centers. Community Centers would only be open three days during the week and only
available for rentals on the weekends.
89 (722) (633) (2.00) (4.80) (6.80) L4-55 Level 4 Reduction Youth, Parks, and Community
Enrichment
Delete fifty-four positions (1 at 1.0 FTE - Aquatics
Recreation Coordinator, 2 at 0.20 FTE and 4 at 0.25 FTE - Cashier, 23 at 0.20 FTE - Lifeguard, 6 at 0.40 FTE - Pool Manager, 12 at 0.35 FTE - Senior Lifeguard and 6 at 0.35 FTE - Assistant Pool Manager), reduce revenue obligation by $35,308 and increase services and supplies budget by $250,000 in the Aquatics Division. Reduce programming in the Aquatics Division. Reduce operating schedules to 3- days per week at neighborhood pools.
35 (500) (465) (14.75) (0.95) (15.70) ID Reduction
Category Department Description
Revenue/Offset
Adjustment
($ in 000s)
Expenditure
Change
($ in 000s)
Net Savings
($ in 000s)
FTE
Vacant FTE Filled FTE Change
L4-56 Level 4 Reduction Youth, Parks, and Community
Enrichment
Delete forty-three positions (4 at 0.20 FTE and 1 at 0.35 FTE - Cashier, 16 at 0.20 FTE - Lifeguard, 3 at 0.40 FTE and 1 at 0.45 FTE - Pool Manager, 2 at 0.25 FTE and 11 at
0.30 FTE - Senior Lifeguard, and 4 at 0.35 FTE - Assistant Pool Manager) in the Aquatics Division and (1.0 FTE -
Recreation Superintendent) in the Older Adult Services
Division, reduce revenue obligation in the Aquatics Division by $182,487 and increase services and supplies budget by $100,000 in the Aquatics Division. Reduce Programming in the Aquatics Division. Close all neighborhood pools and only open the three hub pools.
182 (536) (354) (11.00) (1.20) (12.20) L4-57 Level 4 Reduction Youth, Parks, and Community
Enrichment
Delete twenty-three positions (23 at 1.0 FTE Park
Maintenance Worker I) in the Park Maintenance Division
and contract with third-party vendor for park maintenance services.
- (538) (538) - (23.00) (23.00) TOTAL LEVEL 4 REDUCTION 306 (51,495) (51,189) (44.75) (190.95) (235.70) ID Reduction
Category Department Description
Revenue/Offset
Adjustment
($ in 000s)
Expenditure
Change
($ in 000s)
Net Savings
($ in 000s)
FTE
Vacant FTE Filled FTE Change
C-1 Citywide Citywide and Community
Support
Decrease services and supplies budget for Arts Stabilization to reflect a targeted reduction of discretionary spending. - (15) (15) - - - C-2 Citywide Citywide and Community
Support
Liquidate one-time funding from the Sacramento Utility
Rate Assistance (SURA) Program (I4130100) to reflect
savings from prior fiscal years.
- (438) (438) - - - C-3 Citywide Citywide and Community
Support
Liquidate one-time funding in the Mayor's Office Limited- Term Positions Project (I01002500). Return unused dollars to fund balance.
- (224) (224) - - - C-4 Citywide Citywide and Community
Support
Liquidate one-time funding in the Finance Routing Project (I80060000). Return unused dollars to fund balance.
- (2,049) (2,049) - - - C-5 Citywide Citywide and Community
Support
Liquidate one-time funding in the Commission Stipends
Program (I04000100). Return unused dollars to fund
balance.
- (15) (15) - - - C-6 Citywide Citywide and Community
Support
Liquidate one-time funding in the Commission Stipends
Program (I04000100). Return unused dollars to fund
balance.
- (18) (18) - - - C-7 Citywide Citywide and Community
Support
Reduce transfer of excess parking meter receipts to the Parking Fund (Fund 6004) from the General Fund (Fund
1001) for eligible costs that are incurred in the Parking Fund (Fund 6004).
(1,155) - (1,155) - - - C-8 Citywide Citywide and Community
Support
Suspend the projected FY2026/27 Economic Uncertainty
Reserve (EUR) contribution from the General Fund (Fund
1001) and the Measure U Fund (Fund 2401) .
- (4,396) (4,396) - - - C-9 Citywide Citywide and Community
Support
Liquidate remaining available fund balance in the
American Rescue Plan Act (ARPA) Reinvestment Fund
(Fund 1003) and return unused dollars to the General Fund (Fund 1001).
- (1,035) (1,035) - - - ID Reduction
Category Department Description
Revenue/Offset
Adjustment
($ in 000s)
Expenditure
Change
($ in 000s)
Net Savings
($ in 000s)
FTE
Vacant FTE Filled FTE Change
C-10 Citywide Citywide and Community
Support
Liquidate one-time funding in the City Clerk Automation Program (A04000100). Return unused dollars to fund
balance.
- (1,157) (1,157) - - - C-11 Citywide Citywide and Community
Support
Liquidate one-time funding in the Youth Engagement and
Summer Programming MYOP (I01000100). Return unused
dollars to fund balance.
- (44) (44) - - - C-12 Citywide Citywide and Community
Support
Liquidate one-time funding in the Truth, Reform, and
Reconciliation Project (I01140100). Return unused dollars to fund balance.
- (320) (320) - - - C-13 Citywide Citywide and Community
Support
Liquidate one-time funding in the Thousand Strong MYOP
(I01000300). Return unused dollars to fund balance.
- (6) (6) - - - C-14 Citywide Citywide and Community
Support
Liquidate one-time funding in the Sacramento Riverfront MYOP (I02180200). Return unused dollars to fund balance. - (13) (13) - - - C-15 Citywide Citywide and Community
Support
Liquidate one-time funding in the North Sacramento
Economic Development Investment Project (I02180600).
Return unused dollars to fund balance.
- (260) (260) - - - C-16 Citywide Citywide and Community
Support
Liquidate one-time funding in the Central City Wayfinding Project (S18160100). Return unused dollars to fund
balance.
- - - - - - C-17 Citywide Citywide and Community
Support
Liquidate one-time funding in the COVID-19 CARES Act
Program (G02610100). Return unused dollars to fund
balance.
- (61) (61) - - - C-18 Citywide Citywide and Community
Support
Liquidate one-time funding in the City Manager Youth
Programs MYOP (I80020800). Return unused dollars to fund balance.
- (14) (14) - - - C-19 Citywide Citywide and Community
Support
Liquidate one-time funding in the City Treasurer Investment Management Reserve Project (D05000100). Return unused
dollars to fund balance.
- (156) (156) - - - C-20 Citywide Citywide and Community
Support
Liquidate one-time funding in the Habitat Conservation
Plan MYOP (I22000020). Return unused dollars to fund
balance.
- (231) (231) - - - C-21 Citywide Citywide and Community
Support
Liquidate one-time funding in the Arts and Cultural Plan (I17000900). Return unused dollars to fund balance.
- - - - - - C-22 Citywide Citywide and Community
Support
Liquidate one-time funding in the Archives East End Project (I17000100). Return unused dollars to fund balance.
- (132) (132) - - - C-23 Citywide Citywide and Community
Support
Liquidate one-time funding in the Community
Neighborhood Improvements Program (D01000000). Return
unused dollars to fund balance.
- (3) (3) - - - C-24 Citywide Citywide and Community
Support
Liquidate one-time funding in the Training and Outreach Program (I08000300). Return unused dollars to fund
balance.
- (2,000) (2,000) - - - C-25 Citywide Citywide and Community
Support
Liquidate one-time funding in the Digital Strategy Program (A07000700). Return unused dollars to fund balance.
- (96) (96) - - - C-26 Citywide Citywide and Community
Support
Liquidate one-time funding in the Information Technology Security Program (A07000800). Return unused dollars to
fund balance.
- (203) (203) - - - ID Reduction
Category Department Description
Revenue/Offset
Adjustment
($ in 000s)
Expenditure
Change
($ in 000s)
Net Savings
($ in 000s)
FTE
Vacant FTE Filled FTE Change
C-27 Citywide Citywide and Community
Support
Liquidate one-time funding in the 311 Mobile
Modernization Project (A07001300). Return unused dollars to fund balance.
- (3) (3) - - - C-28 Citywide Citywide and Community
Support
Liquidate one-time funding in the City Facilities
Improvements Program (C15100000). Return unused dollars to fund balance.
- (115) (115) - - - C-29 Citywide Citywide and Community
Support
Liquidate one-time funding in the 21st Century Skills Grant Program (I01000400). Return unused dollars to fund
balance.
- - - - - - C-30 Citywide Citywide and Community
Support
Liquidate one-time funding in the Oak Park Community
Enhancements Project (I19708000). Return unused dollars to fund balance.
- (17) (17) - - - C-31 Citywide Citywide and Community
Support
Liquidate one-time funding in the Regional Park/Parkway Acquisition/Development Program (L19003500). Return
unused dollars to fund balance.
- (184) (184) - - - C-32 Citywide Citywide and Community
Support
Liquidate one-time funding in the Ninos Parkway/Rio Tierra Development Project (L19141000). Return unused dollars to fund balance.
- (4) (4) - - - C-33 Citywide Citywide and Community
Support
Liquidate one-time funding in the Gardenland Park PSIP
Tier III Project (L19809000). Return unused dollars to fund balance.
- (4) (4) - - - C-34 Citywide Citywide and Community
Support
Liquidate one-time funding in the Parks and Recreation
Reservation System Project (L19900300). Return unused
dollars to fund balance.
- (1) (1) - - - C-35 Citywide Citywide and Community
Support
Liquidate one-time funding in the Summer Youth and
Community Programming MYOP (I19141000). Return
unused dollars to fund balance.
- (123) (123) - - - C-36 Citywide Citywide and Community
Support
Liquidate one-time funding in the District 2 Minor Park Improvements Project (L19108700). Return unused dollars to fund balance.
- (1) (1) - - - C-37 Citywide Citywide and Community
Support
Liquidate one-time funding in the Council-Led Strategic Initiatives MYOP (I01002200). Return unused dollars to fund balance.
- (251) (251) - - - C-38 Citywide Citywide and Community
Support
Liquidate one-time funding in the North Sacramento Code Enforcement and Outreach Project (I21000600). Return
unused dollars to fund balance.
- (201) (201) - - - C-39 Citywide Citywide and Community
Support
Liquidate one-time funding in the Police Department IT
Critical Infrastructure Program (I11002700). Return unused dollars to fund balance.
- (30) (30) - - - C-40 Citywide Citywide and Community
Support
Liquidate one-time funding in the City Facility
Reinvestment Program (C13900000). Return unused dollars to fund balance.
- (56) (56) - - - C-41 Citywide Citywide and Community
Support
Liquidate one-time funding in the Youth Pop Up Events
MYOP (I19143100). Return unused dollars to fund balance. - (428) (428) - - - C-42 Citywide Citywide and Community
Support
Liquidate one-time funding in the Youth Pop Up Events
MYOP (I19143100). Return unused dollars to fund balance. - (254) (254) - - - ID Reduction
Category Department Description
Revenue/Offset
Adjustment
($ in 000s)
Expenditure
Change
($ in 000s)
Net Savings
($ in 000s)
FTE
Vacant FTE Filled FTE Change
C-43 Citywide Citywide and Community
Support
Liquidate one-time funding in the Children and Youth
Services Program (19143200). Return unused dollars to fund balance.
- (193) (193) - - - C-44 Citywide Citywide and Community
Support
Liquidate one-time funding in the Children and Youth
Services Program (19143200). Return unused dollars to fund balance.
- (498) (498) - - - C-45 Citywide Citywide and Community
Support
Liquidate one-time funding in Fleet Acquisitions
(I06000999). Return unused dollars to fund balance.
- (354) (354) - - - C-46 Citywide Citywide and Community
Support
Liquidate one-time funding in Fleet Acquisitions
(I06000999). Return unused dollars to fund balance.
- (104) (104) - - - TOTAL CITYWIDE REDUCTION (1,155) (15,707) (16,862) - - - Fiscal Year 2026/27
Early Budget Work Session
Early Budget Work Sessions Schedule (subject to change) 2 March 3 • Budget Overview and Context
• Balancing Scenarios
March 10
Department
Presentations
• City Manager / OIED
• Convention & Cultural Services
• Department of Community Response
• Fire
• Police
March 17
Department
Presentations
• Y outh, Parks & Community Enrichment
• Community Development
• Finance / Human Resources / Information T echnology
• Department of Utilities
• Public Works
March 24
Department
Presentations
• City Attorney
• City Auditor
• City Clerk
• City Treasurer
• Office of Public Safety Accountabilty
Fiscal Year
2025/26
Approved Budget
3 • The Fiscal Year 2025/26 Budget is $1.7
billion and supports just under 5,000 full-
time equivalent employees.
• The Budget closed a $62 million funding
gap.
• The City’s General/Measure U fund is
$872.5 million.
• The City’s budget contains over 300 active
funds.
City Budget Structure
4 Fund
Department
Spending Category
Account
Categories of City Funds
5 • General Governmental operationsGeneral
• Internal ‘businesses’ supported by ratepayers
• Examples include Parking, Solid Waste, Water, Storm Drainage etcEnterprise • Services to City departments / bill for services rendered • Examples include Fleet and Risk ManagementInternal Service • Specific revenue stream
• Examples include Development Fee funds, Road funds, Library Parcel Tax, Children’s Fund etc
Other Restricted
Funds
Children’s Fund Update
6 Children’s Funds Revenues Received (FY24 & FY25) $18.3 Projected Additional Revenues - Jul 1, 2025 – Dec 31, 2028 $21.0 Projected Resources through Dec 31, 2028 $39.4
First Round Allocations (Jul 1, 2025 – Dec 31, 2028) ($27.4) Projected Remaining Balance $12.0
Incorporating lower projected Cannabis Business Operations Tax (CBOT) revenues, the City is projecting it will be able to fund the first round of Children’s Fund allocations.
City staff will bring forward policy options for Council to consider regarding future round allocations to protect against the volatility of CBOT revenues.
Approved Budget By Fund
7 General Funds
$872.5
Enterprise Funds
$460.0
Internal Service
Funds
$147.3
Other Restricted
Funds
$195.2
TOTAL:
$1.7
Billion
City Fiscal
Challenges
Immediate
● Balance Budget Year
Near-Term
● Correct Structural Imbalance
● Federal Funding Threats
● Economic Risks
Long-Term
● Unfunded Pension Liabilities
● Unfunded Capital Needs
8 Structural Deficit
● Not caused by an
economic downturn.
● Imbalance between
expense growth and
revenues.
● Ongoing balancing
strategies lower projected
deficits in future years.
9 $0.7
$(66.2)
$(81.8)
$(99.4) $(102.1)
FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY2029/30
Structural Deficit Causes
10 • Homelessness
• Children’s Fund
New Services / Commitments
• Inflation (Higher cost for City goods / services – impacts on Sales Tax revenues) • Insurance Costs
Macroeconomic Factors
• Labor increases (related to inflation)
• Retirement liabilities
• Reduced State funding for homeless services / Costs picked up by General Fund Other Costs
Budget deficits are not due to an overall drop in City revenues. There is a fundamental imbalance between City expense growth and revenue growth.
Homeless Services Funding
11 $12.5
$19.6
$35.3
$48.3 $19.8
$24.7
$12.9
$42.4
$46.0 $48.2 $48.3
FY2023/24 FY2024/25 FY2025/26 FY2026/27 Forecast
City General Fund
State HHAP
Other Funding
General Fund Appropriations (millions)
12 Citywide & Other Costs
(Insurance, Library JPA etc)
$101.8
Debt Service
$16.6
Fire
$229.0
Capital
$15.8
Youth, Parks, and Community
Enrichment
$48.4
Public Works
$33.9
Finance, HR &
IT
$38.9
Convention & Cultural
Services
$4.4
Police
$255.7
Community Response
Department
$40.1
Community Development
Services
$55.2
Mayor, Council & Charter
Offices
$32.7
TOTAL:
$872.5
Appropriation By Spending Category (millions)
13 Salary & Benefits
$701.8
Debt Service
$16.6
Contingency
$2.0
Services & Supplies
$205.7
Multi-Year Operating
Projects
$61.6
Capital
$15.8
Property
$2.8
Offsets & Transfers: ($133.8)
TOTAL:
$872.5
Non-Discretionary General Fund Costs
14 Unfunded Pension
$101.9
Other Post Employment
Benefits
$10.1
Debt Service
$16.6
Risk Fund Contributions
$47.5
Workers Compensation
Contributions
$18.5
All Other General Fund
Costs
$688.0
Unfunded pension liability, debt service, risk, and workers compensation payments are non- discretionary and total $195M.
Net General Fund Costs By Department
15 Police
43%
Fire
28%
Youth, Parks,
and Community
Enrichment
7%
Community
Response
7%
Community
Development
4%
Information
Technology
4%
Charter Offices
4%
Finance / Human
Resources
2%
Convention &
Cultural Services
1%
City Treasurer, Public Works, and Utilities have no net General Fund costs.
Funding By Source
16 Property Tax
246.4
28%
Sales & Use Tax
236.8
27%Charges, Fees, and Services
109
12%
Licenses & Permits
35.2 4%
Intergovernmental & Interfund
65.7 8%
Other Revenues
52.4 6%
Other Taxes
59.2 7%
Utility Users Tax
67.8 8%
Budget Balancing Scenarios
17 Scenario 1 – Fully Fund Priorities
● No reductions to Economic Development, Department of Community Response / City sheltering program, Fire, Office of Public Safety Accountability, or Police.
● All other departments would have a 56% reduction target. 18 Scenario 1 –
Department
Impacts
19 Department Reductions
(millions)
City Attorney 5.4$
City Auditor 0.7$
City Clerk 1.6$
City Manager excl. OIED 1.7$
City Treasurer -$
Community Development 12.3$
Community Response -$
Convention & Cultural Services 2.0$
Finance 3.9$
Fire -$
Human Resources 3.0$
Information Technology 12.0$
Office of Public Safety Accountability -$
Police -$
Public Works -$
Youth, Parks, and Community Enrichment 23.5$
TOTAL 66.2$
Scenario 1 –
Considerations
20 • Inability for City to meet State & Charter mandates. • Closure of neighborhood pools and community
centers.
• Parks in neighborhoods without special district
maintenance funding would not be maintained to safe
standards.
• Elimination of vehicle towing, Impact Fee program,
Neighborhood Development Action team, animal
adoptions and homeless outreach, permit counter
hours.
• Internal Service department cuts impacting delivery of priorities – IT systems, paying employees and
vendors, execution of contracts, collection of revenue. • Ability to meet Measure L baseline spending.
Scenario 2 – Across The Board Cuts
● To close the $66.2 million deficit, each department would be assigned an
11.6% reduction target of their net General Fund allocation. ● Reductions could be increases in ongoing revenues or decreases in ongoing expenses.
Scenario 2 –
Department
Impacts
22 Department Reductions
(millions)
City Attorney 1.1$
City Auditor 0.2$
City Clerk 0.3$
City Manager / OIED 1.1$
City Treasurer -$
Community Development 2.5$
Community Response 4.7$
Convention & Cultural Services 0.4$
Finance 0.8$
Fire 18.2$
Human Resources 0.6$
Information Technology 2.5$
Office of Public Safety Accountability 0.2$
Police 28.7$
Public Works -$
Youth, Parks, and Community Enrichment 4.9$
TOTAL 66.2$
Scenario 2 –
Considerations
23 Public Safety reductions could potentially include:
- Eliminating of Violent Crime Reduction teams
- Eliminating of Problem Oriented Policing teams
- Reducing burglary and robbery units
- Eliminating Internet Crimes Against Children team
- Eliminating traffic enforcement teams
- Dispatch reductions
Critical IT systems such as HR, payroll, finance, and 311 would be at risk.
Reduction in Equity programs in Human resources.
Reduction in CCS funding for Old Sacramento.
Scenario 3 – Define Core Services /
Advance Priorities
• Define & preserve core services.
• Advance Council priorities:
Economic Development;
Homelessness; and
Public Safety.
• Minimize, to the extent possible, impacts on services to the public. • Minimize, to the extent possible, impacts on staff.
24 Scenario 3 – Reduction Targets
25 Budget Instructions
• Develop reduction plans to hit a target
reduction of 15% net G/MU fund use.
• Define service and staffing impact of each
strategy
Citywide Strategies
• Finance staff will review projects and
other citywide budget reduction
strategies.
Department
15% Reduction
Target
(milllions)
City Attorney 1.4$
City Auditor 0.2$
City Clerk 0.4$
City Manager / OIED 1.4$
City Treasurer -$
Community Development 3.3$
Community Response 6.0$
Convention & Cultural Services 0.5$
Finance 1.0$
Fire 23.4$
Human Resources 0.8$
Information Technology 3.2$
Office of Public Safety Accountability 0.3$
Police 37.0$
Public Works -$
Youth, Parks, and Community Enrichment 6.3$
TOTAL 85.3$
Strategic
Investments
Reflecting Council
Input
26 • Economic develop programs to continue innovative and inclusive strategies such as tax increment financing,
streamlined permitting, and entrepreneurship support to drive growth.
• Maintains homelessness services at lower costs.
• Continue Single Role program in Fire and minimize public safety service impacts.
• Maintains community prosecutor for additional year.
• Maintains FUEL Network service levels for an additional year with funding from Federal Funding Reserve established by Council in FY 2025/26 Budget.
Pending
Factors
• Labor negotiations
• Unfunded liabilities (pension, capital, and
deferred maintenance)
• Future of State homelessness program
resources
• Federal funding risks
• Risk of recession
• Structural nature of budget deficit, not due to an
economic downturn
27 Departmental Presentations
● Budget Focused
● Budget Balancing Impacts
● Council questions and discussion
28 Upcoming Budget
Schedule
29 Date T ime
Legislative
Body Subject
Proposed Budget
Tuesday, March 3, 2026 2:00 PM City Council Budget Context & Balancing Scenarios Tuesday, March 10, 2026 2:00 PM City Council Department presentations Tuesday, March 17, 2026 2:00 PM City Council Department presentations Tuesday, March 24, 2026 2:00 PM City Council Department presentations Week of April 28, 2026 TBD n/a FY2026/27 Budget Release Tuesday, May 5, 2026 11:00 AM Budget and
Audit Committee
Fees & Charges
Tuesday, May 5, 2026 5:00 PM City Council (1) FY2026/27 Proposed Budget Overview and (2) Assistant City Manager presentations
(Community Services, Internal Services,
Municipal Services and Public Safety)
Tuesday, May 12, 2026 2:00 PM City Council (1) 2026-2031 Capital Improvement Program, (2) Citywide Fees and Charges
(3) Budget Equity Lens
Tuesday, May 12, 2026 5:00 PM City Council FY2026/27 Proposed budget deliberations and Council direction
Tuesday, May 19, 2026 5:00 PM City Council HOLD
Tuesday, May 26, 2026 11:00 AM Budget and
Audit Committee
Adoption of the FY2026/27 Budget
Tuesday, June 9, 2026 5:00 PM City Council Adoption of the FY2026/27 Budget 1Schedule is subject to change, refer to agendas at: http://sacramento.granicus.com/ViewPublisher.php?view_id=21 2026 Budget Hearing Schedule 1
Questions & Comments