Sacramento City Council
March 17, 2026

City of Sacramento
City Council - 2PM Report
915 I Street Sacramento, CA 95814
www.cityofsacramento.org
File ID: 2026-00664 3/17/2026
Early Budget Work Session - Budget Context and City Department Reports on Departmental Budgets, Reduction Strategies, and Potential Impacts (Youth, Parks, and Community Enrichment, Community Development Department, Finance Department, Human Resources, Information Technology, Department of Utilities, and Public Works Department) File ID: 2026-00664
Location: Citywide
Recommendation: Receive and file.

Contact: Peter Coletto, Director, (916) 808-5416, [email protected], Department of Finance
Presenter: Jackie Beecham, Director, (916) 808-1041, [email protected], Department of Youth, Parks, and Community Enrichment; Tom Pace, Director, (916) 808-2691, [email protected], Department of Community Development; Peter Coletto, Director, (916) 808-5416, [email protected], Department of Finance; Samantha Hardy, Human Resources Manager, (916) 808-7657, [email protected], Department of Human Resources; Darin Arcolino, Director, (916) 808-0403, [email protected], Information Technology Department; Dalia Fadl, Director, (916) 808-3765, [email protected], Department of Utilities; Matt Eireman, Director, (916) 808-5849, [email protected], Department of Public Works
Attachments:
1-Description/Analysis
2-BASELINE REDUCTION STRATEGIES - As of March 4, 2026
3-Presentations
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

File ID: 2026-00664 3/17/2026
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
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.

File ID: 2026-00664 3/17/2026
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) - - - BASELINE REDUCTION STRATEGIES - As of March 4, 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) 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) (2,517) (7,198) 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) - - - L2-20 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) L2-23 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) (4,849) (4,931) (10.00) (14.65) (24.65) 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) - - - L3-3 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) L3-13 Level 3 Reduction Police Delete one position (1.0 FTE - Fingerprint Clerk) in Forensics Unit.
- (80) (80) (1.00) - (1.00) 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) ID Reduction
Category Department Description
Revenue/Offset
Adjustment
($ in 000s)
Expenditure
Change
($ in 000s)
Net Savings
($ in 000s)
FTE
Vacant FTE Filled FTE Change
L3-17 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) L3-20 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) (1.00) (5.60) (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) 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) ID Reduction
Category Department Description
Revenue/Offset
Adjustment
($ in 000s)
Expenditure
Change
($ in 000s)
Net Savings
($ in 000s)
FTE
Vacant FTE Filled FTE Change
L3-29 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 (5 at 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 - (8,195) (8,195) (29.82) (52.68) (82.50) 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.*
* Department is continuing to review alternative reduction strategies, which would not result in elimination of filled positions. - (517) (517) - (2.00) (2.00) 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) - - - L4-14 Level 4 Reduction Fire Delete 32 Fire Suppression positions to reduce Fire Suppression costs. The department will implement
dynamic staffing.
- (5,301) (5,301) (32.00) - (32.00) ID Reduction
Category Department Description
Revenue/Offset
Adjustment
($ in 000s)
Expenditure
Change
($ in 000s)
Net Savings
($ in 000s)
FTE
Vacant FTE Filled FTE Change
L4-21 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) L4-23 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) L4-28 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) L4-30 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) L4-32 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) L4-37 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) L4-51 Level 4 Reduction Police Delete one position (1.0 FTE - Police Captain) in the Administrative Services Division.
- (328) (328) - (1.00) (1.00) L4-55 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 $250,000 in the Aquatics Division. Reduce programming in the Aquatics Division. Reduce operating schedules to 3- days per week at neighborhood pools.
35 (500) (465) (14.75) (0.95) (15.70) L4-57 Level 4 Reduction Youth, Parks, and Community
Enrichment
Delete twenty-three positions (23 at 1.0 FTE Park
Maintenance Worker I) in the Park Maintenance Division
and contract with third-party vendor for park maintenance services.
- (538) (538) - (23.00) (23.00) TOTAL LEVEL 4 REDUCTION 35 (16,156) (16,121) (62.75) (35.95) (98.70) ID Reduction
Category Department Description
Revenue/Offset
Adjustment
($ 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) - - - 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-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-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) - - - 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) - - - 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-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) - - - 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) - - - 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-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) - - - 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) (11,311) (12,466) - - - Fiscal Year 2026/27
Early Budget Work Session

Early Budget Work Sessions Schedule
2 March 3 • Budget Overview and Context
• Balancing Scenarios
March 10
Department
Presentations
• Baseline Balancing Plan Overview
• 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
• Public Works
• Department of Utilities
March 24
Department
Presentations
• City Attorney
• City Auditor
• City Clerk
• City T reasurer
• Office of Public Safety Accountabilty
This is staff’s budget
baseline balancing plan and
only uses a portion of the
15% reduction strategies
submitted by departments.

Departments will explain the
service impacts of the
strategies chosen for the
baseline plan in their
presentations.
3 Strategy Savings
Interest on Treasury Pool $3.5
Debt Refunding $1.4
Debt Service Funding Shift $1.2
Citywide Strategies / Project Fund Reallocations $11.4
Homelessness Services Contract Efficiencies $3.8
Hotel Voucher Program Shift $3.2
X St Shelter Partnership Savings $2.8
Fire Single Role Savings $3.6
Violence Prevention Grant & MYOP $1.8
Additional Departmental Revenues $15.1
Expense Reductions:

Police $7.1
Fire $5.6
YPCE $4.8
Other Departments $7.5
Total Savings $72.8
Baseline
Budget Balancing
Plan
Department Presentations
Youth, Parks, &
Community Enrichment

Department Mission & Services
Together we empower our
youth, strengthen
neighborhoods, and provide
life-enriching programs for
a beautiful, livable
community.
6 Responsible for daily maintenance of 243
parks, parkways, bike trails, natural areas ,and
open space areas spanning over 4,360 acres.

Deliver programs and amenities that support
healthy and safe communities, create
pathways for youth development, encourage
active recreation, celebrate cultural diversity,
and connect people to nature, and each other.

Department Mission Services

7 Youth, Parks, & Community Enrichment Department Structure 8 TOTAL FTE: 678 = 1,437 Individual Employees
351 full-time
1086 seasonal/part-time
YPCE Director
Administration
All-Ages
Recreation
Programming
Aquatics &
Workforce
Development
Community
Centers &
Permitting
Park Planning &
Development
Services
Park
Maintenance Park Rangers
Youth
Development
Administration
Current Year Budget $65.9($ millions)
9 General Fund Budget
Appropriations $49.0
Revenues $6.7
Net General Fund Cost $42.3
Full-Time Equivalent Positions 507.61
Other Funds Budget
Start and 4th R $7.2
Revenues $11.1
Community Facility District
(CFD'S)
$9.7
Full-Time Equivalent Positions 170.39
10 Operating Budget
by Program
($millions)

11 Operating Budget by
Spending Category
($ millions)

15% Reduction Options Summary ($ millions)
12 Reduction
Category
Savings
Amount Vacant FTE Filled FTE Total FTE
Revenue $.25 0 0 0
Level 1 $.35 1.35 0 1.35
Level 2 $1.0 0 6.65 6.65
Level 3 $2.4 9.82 45.68 55.50
Level 4 $2.1 27 30.70 57.70
Total $6.1 38.17 83.03 121.20
Community &
Service Impacts
($1.2M)
13 Youth & All-Ages Enrichment Programs
• Revenue adjustment from increased participation in
Triple-R
• Delete vacancies for contracted after school
program and workforce development, add lower FTE
positions for GF savings; no impact
• Eliminate stipends and reduce staff for workforce
development and civic engagement programs; 50%
reduced offerings, elimination of S@CH; 500+ youth
• Outsource some specialized adaptive recreation
services; reduced city offered special events and
programs
• Shift administrative support costs to eligible fund
source
14 Community Center Programs & Operations
• Modify community center fee reduction/waiver
program discount by 50%; impacts to non-youth
organizations; no impact to youth through
scholarship fund
• Reduce community center and older adult services
program staff and realign for operational efficiencies
and savings; inability to expand capacities in youth
and senior programs
• Reduce public counter customer service hours from
8 to 3 locations; online registration and support
available
• Reduce community center operations at eight
locations citywide from 6 days/week to 4 days/week;
access to youth & older adult programs in centers
reduced by 27%
Community &
Service Impacts
($1.5M)
15 Aquatics Programs & Operations
• Delete non-career aquatics support; reduction in
extended season opportunities and elimination of
YPCE sponsored aquatics special events, no impact
to core safety programs
• Closure of four wading pools during seasonal
operations; 15 splashpads & spray parks remain open
• Reduce 10 neighborhood pools from 5 days/week to
3 days/week during seasonal operations; impacts
access to safe recreational swim- anticipated
reduction of 12,000 visits citywide
Community &
Service Impacts
($.6M)
16 Park Maintenance Operations
• Contracting of specialty maintenance services;
reduction of 6 staff ($170K)
• Contracting of all maintenance activities at 109
Neighborhood Parks; reduction of 25 staff ($490K)
• Contracting of all landscape activities at 46
Community Parks; reduction of 23 staff ($530K)
• No anticipated impact to maintenance service levels;
potential impact to quality of service and
emergency maintenance response resulting from a
total reduction of 53% city staff delivered services
Community &
Service Impacts
($1.4M)
Total Budget
Balancing Impacts
($4.7M)
Preserving Core Services & Advancing Council Priorities 17 YPCE plays a critical role in providing quality parks, programs, and facilities for all, through Sacramento's expansive park and recreation system. YPCE will focus on delivering core services and advancing council priorities through key directions outlin ed in the Parks Plan 2040 including Quality Parks & Programs, Safety & Maintenance, and Youth Wellbeing. • Park Rangers continue to respond to calls for service prioritizing public safety and supporting DCR’s Rapid Response Team efforts to address homelessness outreach and cleanup. • Provide scholarships and fee waivers for low-income residents, food and resources for older adults on fixed incomes, and workforce training for at-risk youth, helping prevent homelessness through skill building and community integration. • Deliver aquatics programs, workforce development opportunities, youth and adult sports programs and field use, recreation and events that safely activate parks and facilities and provide a positive economic impact. • Community Centers operate with equity-based approach, providing access to safe spaces and youth and older adult programs in priority neighborhoods and communities.
• Continue afterschool and summer camp programs that support youth safety and community-powered economies through affordable childcare for working families.
• Prioritize maintenance of all 243 parks, parkways, bike trails, natural areas and open space to ensure they are safe, clean, and accessible to all Sacramento residents and visitors.

Community Development
Department

Community Development Mission & Vision
To help plan, build and
maintain a great city.
19 ● Planning
● Building
● Code Compliance
● Animal Care
Department Mission Department Services

Department Structure
20 Total Positions (FTE): 315
CDD
Administrative
Services
Animal Care
Services Building Code
Compliance Planning
Current Year (FY 25/26) Budget ($ in millions)
21 General Fund Budget
Appropriations $58.6
Revenues/Reimbursements $36.7
Net General Fund Cost $21.9
Full-Time Equivalent Positions 315.0
The Community Development Deparment’s total budget is $60.7M, which includes Special Revenue Funds and the Citywide Low-income Housing Fund.

General Fund
Appropriation By
Division ($ in millions)
22 Administrative
Services
$2.6
4%
Animal Care
Services
$9.4
16%
Building
$18.0
31%Code Compliance
$15.5
27%
Planning
$13.1
22%
TOTAL
$58.6
General Fund
Appropriation By
Spending Category
($ in millions)
23 Salaries & Benefits
$44.9
77%
Services &
Supplies
$9.5
16%
City Property
$0.2
0%
Multi-Year
Operating
Projects
$4.0
7%
Offsets & Transfers: ($3.4)
TOTAL
$58.6
General Fund
Revenue/
Reimbursements by
Division ($ in millions)
24 Animal Care
Services
$1.1
3%
Building
$19.7
54%
Code
Compliance
$9.2
25%
Planning
$6.7
18%
TOTAL
$36.7
15% Reduction Options Summary ($ in millions)
25 Reduction
Category
Savings
Amount Vacant FTE Filled FTE Total FTE
Revenue $1.0 - - -
Level 1 $1.8 - - -
Level 2 - - - -
Level 3 $0.5 - - -
Level 4 - - - -
Total $3.3 0.0 0.0 0.0
Community &
Service Impacts
26 Revenue Increases
• Aligning Planning fees with actual costs will not
have a service impact.

Level 1 Reductions
• Reducing the plan review and inspection
consultant budget will not have a service impact.
• Offsetting Neighborhood Development Action
T eam staff costs to the General Plan project will
not have a service impact.

Level 3 Reductions
• Reducing funding for affordable housing impact
fee assistance will reduce the number of units
assisted.
• Alternatives to reduction
Preserving Core Services & Advancing Council Priorities 27 The Community Development Department (CDD) provides core, essential services to the City and its residents. With these reductions, CDD will continue to:
• Protect the health and safety of the public through construction regulations, building inspections, plan review, and ensuring compliance with established building code. • Manage our city’s land uses, establish and oversee zoning regulations, and ensure new development in accordance with the 2040 General Plan, specific plans, and zoning codes. • Promote and maintain safe and desirable living and working environment for Sacramento residents, business owners, and visitors.
• Shelter lost and stray animals while enforcing local and state animal welfare laws through adoption, volunteer, and public outreach programs.

Finance Department

Department Mission & Services
To educate, inform, and
provide excellent internal
and external customer
service with integrity,
efficiency, and quality.
29 Overseeing the financial
management of the City by
providing accounting,
billing, budgeting,
collection, infrastructure
finance, parking citation,
payroll, procurement, and
collection services.

Department Mission Services

Department Structure
30 Total FTE: 102.0
Finance
Director
Accounting Budget Cannabis Infrastructure
Finance Payroll Procurement Revenue
Current Year Budget ($ millions)
31 General Fund Budget
Appropriations $11.8
Revenues $4.9
Net General Fund Cost $6.9
Full-Time Equivalent Positions 102.0
The Finance Department’s total budget is $25.4M, with the non-General Fund portion consisting of special districts administered by the Infrastructure Finance division.

General Fund
Appropriation By
Division ($ millions)
32 Accounting
$2.2
19%
Budget
$1.2
10%
Cannabis
$1.7
15%
Infrastructure
Finance
$0.4
3%
Payroll
$1.1
9%
Procurement
$0.9
8%
Revenue
$3.6
31%
Office of the
Director
$0.6
5%
TOTAL:
$11.8
General Fund
Appropriation By
Spending Category
($ millions)
33 Salaries & Benefits
$15.6
88%
Services &
Supplies
$2.1
12%
City Property
$0.0
0%
Offsets & Transfers: ($5.9)
TOTAL:
$11.8
15% Reduction Options Summary ($ millions)
34 Reduction
Category
Savings
Amount Vacant FTE Filled FTE Total FTE
Revenue $0.45 - - -
Level 1 - - - -
Level 2 $0.08 1.0 - 1.0
Level 3 $0.07 1.0 - 1.0
Level 4 $0.43 - 4.0 4.0
Total $1.03 2.0 4.0 6.0
15% Reduction Target: $1.03
Budget
Balancing
Impacts
($0.6M)
35 Revenue Increases
• Aligning late fee, Escheat, Permit and Taxes,
and Infrastructure Finance revenues with
projections will not have a service impact.

Expense Reductions
• Eliminating vacancy - reduction in capacity in
payables, but staff is currently managing
existing workload
• Eliminating vacancy - further reduction in
payables capacity & greater risk of payment
delays
Preserving Core Services & Advancing Council Priorities 36 Finance is an internal services department that supports other departments delivering direct services. With these reductions, Finance will continue to:
• Support Economic Development via administering development fee programs, special districts (BIAs/BIDs/PBIDs etc), and the formation of Enhanced Infrastructure Finance Districts.
• Administer City tax programs bringing which provide the revenues to support service delivery.
• Meet State and Charter mandates regarding budgeting and financial reporting. • Support all other departments with procurement, payments, and payroll services.

Human Resources Department

Department Mission & Services
The Human Resources
Department delivers
programs and services in a
professional manner to
customers that result in a
positive experience.
38 ● Benefits for Active and Retired Employees
● Diversity, Equity, and Inclusion
● Employment Services (Recruitment, Classification, and Compensation) ● Labor Relations
○ Equal Employment Opportunity
○ Leave Administration
● Risk Management
○ Environmental Health and Safety
○ Workers’ Compensation
Department Mission Services

Department Structure
39 Total FTE: 77 / Total General Fund FTE: 42
Human
Resources
Benefits DEI Employment Labor
Relations
Risk
Management
Human Resources – Department Budget Overview
40 Total Budget: $86.4M
Total FTE: 77
6% General Fund Programs & Services - $5.4M and 42 FTE
24% Workers’ Compensation - $21M and 19 FTE
70% Risk Management - $60M and 16 FTE
Current Year Budget ($ millions)
41 General Fund Budget
Appropriations $5.4
Revenues $0
Net General Fund Cost $5.4
Full-Time Equivalent Positions 42.0
The Human Resources Department’s General Fund budget is $5.4M General Fund
Appropriation By
Division ($ millions)
42 HR
Administration
$0.9
17%
Benefit Services
$0.8
15%
Employment
Services
$1.5
28%
Labor Relations
$1.6
29%
Office of Diversity &
Equity
$0.6
11%
TOTAL:
$5.4
General Fund
Appropriation By
Spending Category
($ millions)
43 Salaries & Benefits
$6.35
87%
Services & Supplies
$0.98
13%
City Property
$0.01
0%
Offsets & Transfers: ($1.9)
TOTAL:
$5.4
15% Reduction Options Summary ($ millions)
44 Reduction
Category
Savings
Amount Vacant FTE Filled FTE Total FTE
Revenue - - - -
Level 1 - - - -
Level 2 $0.3 1.0 - 1.0
Level 3 $0.1 - 1.0 1.0
Level 4 $0.4 - 2.0 2.0
Total $0.8 1.0 3.0 4.0
Budget Balancing
Impacts
45 Level 2 Reductions
•Job classification re-alignment to effectively manage
compliance with Leave Administration laws.
•Eliminate 1.0 FTE in Employment Services increasing Human Resources processing timelines for departmental Personnel Action Requests from 10 business days to 15 business days. •Reduce funding for non-mandatory services and supplies in Benefit Services such as eliminating printed communications to retirees and charging back costs for employment
authorization verifications to departments.
•Reduce funding for non-legally mandated contracted
instructional and other professional services based on
historical trends.
•Eliminate 1.0 FTE in Office of Diversity & Equity reducing DEI programming and initiatives.

Savings Amount: $.44M
Vacant FTE: 1
Filled FTE: 1
Level 3 Reductions
Preserving Core Services
46 Human Resources is an internal services department that supports Citywide program and service delivery. We will continue to:
• Support recruitment and retention to keep the City staffed through a fair and consistent hiring process.
• Provide competitive health and supplemental retirement benefits to support employee well-being and and long-term sustainability.
• Partner with departments to provide practical guidance and standardized processes for transparent, equitable, and legally compliant decision-making. • Advance a representative, equitable, and inclusive workforce. • Comply with City policies, the City Charter, labor agreements, and state and federal law and meet required reporting and recordkeeping obligations.

Information Technology

Department Mission & Services
Ensure IT investments and
technologies are customer-
focused, sound, equitable,
and deliver the highest
possible value to the City
and its constituents.
48 Provide enterprise
applications, infrastructure,
cybersecurity, digital
services, public safety
systems, customer support,
and strategic technology
planning.

Department Mission Services

Department Structure
49 Total FTE: 202.5 / Total General Fund FTE: 161.5
Office of
the CIO
Sacramento
City 311
Enterprise
Applications
IT
Operations
Regional
Support
Public
Safety IT
Utilities IT
& GIS
Current Year Budget ($ millions)
50 General Fund Budget
Appropriations $21.63
Revenues $0.40
Net General Fund Cost $21.23
Full-Time Equivalent Positions 161.5
The Information Technology Department's Total Budget is $35.3 million Citywide Technology Maintenance and Support operating budget is $5.3 million General Fund
Appropriation By
Division ($ millions)
51 Office of the CIO
$1.7
8%
Sacramento City
311
$2.7
12%
Enterprise
Applications
$4.7
22%
IT Operations
$3.3
15%
Regional Support
$2.3
11%
Public Safety IT
$5.6
26%
Utilities & GIS
$1.4
6%
TOTAL:
$21.6
General Fund
Appropriation By
Spending Category
($ millions)
52 Salaries & Benefits
$35.5
95%
Services &
Supplies
$1.6
4%
City Property
$0.4
1%
Offsets & Transfers: ($15.8)
TOTAL:
$21.6
15% Reduction Options Summary ($ millions)
53 Reduction
Category
Savings
Amount Vacant FTE Filled FTE Total FTE
Revenue - - - -
Level 1 - - - -
Level 2 - - - -
Level 3 $0.08 1.0 - 1.0
Level 4 $3.86 1.0 25.0 26.0
Total $3.94 2.0 25.0 27.0
Budget Balancing
Impacts
54 Level 3 Reductions
• Reduced 311 service capacity, increasing the risk of
longer response times and extended call wait times
for residents seeking City services.

Level 4 Reductions
• Reduced service desk coordination and capacity,
slowing response times for technology issues that
support City operations and staff.
• Reduced GIS and data analytics capacity by 29%,
significantly limiting mapping, planning, and data-
driven decision-making across City departments.

This increases operational risk by reducing GIS
support for critical functions, including permitting,
building inspections, parking operations, community
response, and the City’s Open Data Portal.

Savings Amount: $1.09M
Vacant FTE: 2
Filled FTE: 5
Preserving Core Services & Advancing Council Priorities 55 The IT strategy is to sustain core technology services while empowering citywide departments to deliver modern, responsive services aligned with Council priorities. We will continue to:
• Delivering smarter, more accessible City services
• Modernizing permitting and business engagement
• Strengthening public safety through technology and data • Advancing responsible AI innovation
• Investing in digital equity and community access
• Maintaining reliable, secure citywide technology operations Public Works
Matt Eierman, Director
Department Mission & Services
We keep the City of
Sacramento operating
through innovative and
sustainable public
infrastructure and
services.
57 Public Works is the second largest City
department that provides innovative and
sustainable public infrastructure and
services; buildings, streets, lights, signs,
trees, bridges, fleet, parking, and more.

Mission Services

Public Works Staffing Structure
58Total FTE: 780
Office of the Director – 10
Maintenance Services Division – 121
Facilities & Real Property Management Division – 73
Fleet Division – 83
Recycling & Solid Waste Division – 192
Engineering Services Division – 79
Parking Services Division – 133
Transportation Division – 72
Mobility & Sustainability Division – 17
59 Expense budget by funds
City of Sacramento – Public Works
Operating Budget Overview | $238 Million
66% Enterprise/Special Funds – $156.3M
Recycling & Solid Waste | Fleet | Parking | Marina
20% Transportation & Restricted Funds – $48.6M
Gas Tax | Measure A | Road Rehab | Traffic Safety | Development Fees 14% General Fund – $32.7M
Supports core public infrastructure operations
Executive Takeaway
Public Works is largely self-funded. 86% of expenses are restricted or enterprise-based, limiting flexibility while reinforcing fiscal discipline Current Year Expense Budget ($ millions)
60 General Fund Budget
Appropriations $32.7
Revenues $38.1
Net General Fund Cost -$5.5
Full-Time Equivalent Positions 446
Public Works is a NET contributor to the General Fund
General Fund Appropriation By Division ($ millions)
61 General Fund Appropriation By Spending Category ($ millions) 62 Budget Proposals
63 Adjust fines for
frequent parking
violations.

Adjust meter rates
to encourage
turnover and match
market pricing.

Set uniform meter
hours ending at
10 PM citywide.

Add 200 paid
parking spaces in
high-demand areas.

Implement
residential permit
fees to cover
program costs.

Public Works Alignment with Council Priorities
64 In FY2027, Public Works investments directly advance Council’s three adopted priorities through infrastructure delivery and operational reliability.

Economic Development
• Leverage external funding to multiply local impact
• I Street Bridge Replacement Project
• Curb Management
Public Safety
• Improve traffic safety, lighting, and street reliability through TAG (Tactical Action Group)
Homelessness
• Support facility and site readiness for housing and services 65 Public Works Alignment with Council Priorities

DEPARTMENT OF UTILITIES

Department Mission & Services
To provide our customers
dependable, high quality
drinking water, storm
water, and wastewater
services in a safe, fiscally
responsible, and
environmentally sustainable
manner.
67 ● Drinking Water
● Stormwater / Drainage / Flood Protection
● Wastewater / Sewer
Department Mission Services

Department Structure
68 Total FTE: 607 / Total General Fund FTE: zero
Utilities
Office of the
Director
Engineering &
Water
Resources
Drinking Water Wastewater /
Drainage
Business
Services
Appropriation By
DOU Divisions
($ millions)
Zero General Fund
Dollars
Fiscal Year 26 Budget
69 Engineering &
Water Resources
$12.9
11%
Office of the
Director
$9.0
7%
Wastewater &
Storm Drainage
O&M
$49.8
40%
Business Services
$8.1
7%
Water O&M
$43.7
35%
TOTAL:
$123.5
DOU Appropriation
By Spending
Categories
($ millions)
Zero General Fund
Dollars
Fiscal Year 26 Budget
70 Salaries & Benefits
$99.4
33%
Debt Service
$39.9
13%
City Property
$7.6
3%
Multi-Year
Operating
Projects
$8.3
3%
Services &
Supplies
$51.0
17%
Offsets &
Transfers
$28.7
9%
Capital
Improvement
Program
$66.9
22%
TOTAL:
$301.8
Water Current Five-Year Forecast ($ thousands)
71 Water Fund Five-Year Forecast
FY2025/26
Budgeted
FY2026/27
Projection
FY2027/28
Projection
FY2028/29
Projection
FY2029/30
Projection
Revenues 138,174 138,008 137,759 138,036 138,032
Expenditures 176,386 168,116 167,410 169,919 171,237
Annual Surplus/(Deficit) (38,212) (30,108) (29,651) (31,883) (33,205) Use of CIP Reserve 25,907
Ending Fund Balance 31,062 954 (2,790) (34,672) (67,877) Wastewater Current Five-Year Forecast ($ thousands)
72 Wastewater Fund Five-Year Forecast
FY2025/26
Budgeted
FY2026/27
Projection
FY2027/28
Projection
FY2028/29
Projection
FY2029/30
Projection
Revenues 46,174 46,219 46,237 46,316 46,410
Expenditures 50,752 57,701 51,615 50,528 48,964
Annual Surplus/(Deficit) (4,579) (11,482) (5,378) (4,212) (2,554) Ending Fund Balance 18,880 7,398 2,020 (2,192) (4,746)
DOU Reduction Goals
73 Water Fund
Operating Expenditures 3%
Multi-year Operating Program 20%
Capital Improvement Program 36%
Total Reduction of Expenditures 8%
Wastewater Fund
Operating Expenditures 5%
Multi-year Operating Program 13%
Capital Improvement Program 42%
Total Reduction of Expenditures 9%
Storm Drain Current Year Budget ($ millions)
74 Storm Drain Fund Budget
Appropriations $48.1
Revenues $51.4
Net Use of / (Contribution to)
Fund Balance
($3.3)
Full-Time Equivalent Positions 143*
*22 FTE with 6011 Primary Fund Designation are Completely Supported by Fund 6021
Storm Drain Property Fee
Fund Budget
Appropriations $19.9
Litigation Reserve Distribution &
Reimbursements
$13
Revenues $20.3
Net Use of / (Contribution to)
Fund Balance
$12.6
Full-Time Equivalent Positions 0*
*22 FTE with 6011 Primary Fund Designation are Completely Supported by Fund 6021
FY26 Budget - Zero General Fund Dollars
Preserving Core Services & Advancing Council Priorities 75 Deliver reliable services
• Infrastructure investment
• Water rights and supply
• State Combined Sewer System permit updates
Public health and safety
• Safe drinking water
• Flood protection
• Sanitary living conditions (sewage)
• Fire protection
Financial viability
• FY28 Water and Wastewater Rate Adjustments
• Begin Drainage Fund rate adjustment planning, FY29/FY30

Questions & Comments