February 5, 2026
0 Lee Wilcox, Assistant City Manager, City Manager’s Office Jim Shannon, Budget Director, City Manager’s Budget Office City Council Study Session:
2026-2027 Preliminary General Fund
Forecast and Budget Priorities
0 1
Budget Priorities Study Session
Today’s Agenda
Introduction and Opening Comments1
2 2026-2027 Preliminary General Fund Forecast
3 Community Priorities
4 Focus Areas, Core Services/Programs, and Organizational Risks 5 Preliminary Budget Balancing Strategy Considerations
6 City Council Discussion on Budget Priorities
7 Next Steps and Closing
8 Public Comment
2 Local economy is not conducive to revenue growth
• Job growth is stagnant
• Office vacancies remain high; commercial sector is relatively weak and weighing down property valuation • Residential real estate prices and sales have slightly decreased; days on market have slightly increased • Private development activity is up from last year, but not considered strong 2026-2027 Preliminary General Fund Forecast
Economic Conditions
Property Tax,
$541,700,000 , 37%
Sales Tax,
$325,200,000 , 22%
Franchise Fees,
$58,500,000 , 4%
Utility Tax,
$146,700,000 , 10%
Business Tax,
$78,000,000 , 5%
Licenses and Permits &
Fees, Rates, and
Charges, $55,200,000 ,
4%
Transfers and
Reimbursements,
$148,400,000 , 10%
Other, $117,900,000 ,
8%
Total = $1.5 Billion
2026-2027 Preliminary General Fund Forecast
Preliminary Revenue Estimates
3 4
Secured Prop
Unsecured Property Tax
SB813 Property Tax
Aircraft Property Tax
Homeowner's Property Tax Relief (HOPTR)
Property Tax Revenue Components
2026-2027 Preliminary General Fund Forecast
Property Tax Preliminary Estimates
Average Santa Clara County Property Tax Allocation
5 Secured Property Tax Collections
Category 25-26 Est.
(Millions)
26-27 Est.
(Millions)
General Secured $415 $433
Educational Revenue
Augmentation Fund
(ERAF)
$53 $53
Successor Agency to the
Redevelopment Agency
(SARA)
$24 $24
2026-2027 Preliminary General Fund Forecast
Property Tax Preliminary Estimates
The State of California Controller’s Office
does not agree with the methodology used
by Santa Clara County to calculate the
ERAF distribution
• Preemptive litigation initiated by the
County is in process
• Potentially at risk to the City is
approximately $9 - $10 million
ongoing and a one-time claw back of
approximately $35 - $39 million
6 $391 $414
$449
$474 $498 $522 $542
$-
$100
$200
$300
$400
$500
$600
20-21 21-22 22-23 23-24 24-25 25-26
Est.
26-27
Est.
Property Tax Collections (Millions)
21-22 22-23 23-24 24-25 25-
26 Est.
26-
27 Est.
%
Growth 5.9% 8.4% 5.5% 5.2% 4.7% 3.8%
2026-2027 Preliminary General Fund Forecast
Property Tax Preliminary Estimates
Property Tax growth is growing at a slower
rate compared to recent years
While residential valuation remains fairly
solid, property transactions are relatively low
Commercial sector is relatively weak
Overall low levels new of construction
7 Agency
Distribution
Percentage
State of California 5.500%
City of San José (Bradley Burns) 1.000%
City of San José (Local Tax) 0.250%
Public Safety Fund (Proposition 172)* 0.500%
Santa Clara County (Including VTA and
Measure A)**
2.625%
Peninsula Corridor Joint Powers Board
(Caltrain)
0.125%
Total 10.00%
* City is allocated a small share in accordance with a Statewide allocation **Includes a newly approved Santa Clara County five-year tax measure that will be implemented on April 1, 2026
2026-2027 Preliminary General Fund Forecast
Sales Tax Preliminary Estimates - Breakdown
Expires 2031
8 Economic Sector 2022-2023
% Change
2023-2024
% Change
2024-2025
% Change
Business-to-Business 28.3% 2.3% (9.5%)
General Retail 0.7% (2.2%) (3.1%)
Transportation 3.8% (2.0%) (11.9%)
Food Products 9.8% 3.2% 2.1%
Construction (1.6%) (1.2%) (0.2%)
County Pool* 3.9% (11.5%) 9.9%
% Change by Sector from the Prior Year (Economic Basis) 2026-2027 Preliminary General Fund Forecast
General Sales Tax – Economic Sectors
*Captures the majority of online transactions. Revenue is distributed to all cities within Santa Clara County based each jurisdiction’s total General Sales Tax receipts divided by the Total General Sales Tax receipts for the entire County. The City typically receives between 45%- 50% of the total County Pool.
9 $284
$323 $343 $333 $331 $342 $325
$-
$50
$100
$150
$200
$250
$300
$350
$400
20-21 21-22 22-23 23-24 24-25 25-26
Est.
26-27
Est.
Sales Tax Collections (Millions)
21-22 22-23 23-24 24-25
25-26
Est.
26-27
Est.
%
Growth 13.8% 6.3% (2.9%) (0.6%) 3.2% 3%*
2026-2027 Preliminary General Fund Forecast
Sales Tax Preliminary Estimates
After a strong post-pandemic recovery, Sales Tax
revenues have been weak
First quarter of General Sales Tax collections were
15% higher than prior year; however, this increase
was predominantly due to one-time corrections.
Economic growth was minimal
Very small economic growth of 1%-2% is anticipated
for remainder of 2025-2026
Minimal economic growth of 3% is anticipated in
2026-2027
Beginning in 2026-2027, estimates reflect an
adjustment to Sales Tax revenues offset by the
Revenue Loss Reserve for a net-zero impact
*Reflects year-over-year economic growth in 2026-2027.
$153 $152
$169 $182
$198 $198 $205
$0
$50
$100
$150
$200
$250
20-21 21-22 22-23 23-24 24-25 25-26
Est.
26-27
Est.
Utility Tax & Franchise Fees
Collections (Millions)
21-22 22-23 23-24 24-25
25-26
Est.
26-27
Est.
%
Growth (3.2%) 20.0% 4.4% 7.8% (0.1%) 5.0%
21-22 22-23 23-24 24-25
25-26
Est.
26-27
Est.
%
Growth 6.0% (7.3%) 17.1% 11.4% (0.8%) 0.9%
2026-2027 Preliminary General Fund Forecast
Utility Taxes and Franchise Fees Preliminary Estimates
Surcharge on electricity, gas, water, and
telephone bills
Payment by companies providing electricity,
gas, water, commercial solid waste, cable,
nitrogen/jet fuel, and cable services
10 Franchise Fees
Utility Tax
11 0 100 200 300 400 500 600 700
Police Department
Fire Department
Parks, Recreation and Neighborhood Services Department
Public Works Department
Transportation Department
Library Department
Information Technology Department
Office of the City Manager
Finance Department
Office of the City Attorney
Planning, Building and Code Enforcement Department
Mayor and City Council
Human Resources Department
City Manager - Office of Economic Development and Cultural Affairs Environmental Services Department
Other Departments
Office of the City Clerk
Office of the City Auditor
Independent Police Auditor's Office
Energy Department
Housing Department
Capital Contributions & Committed Additions
Transfers to Other Funds
City-Wide - Interim Housing
City-Wide - Other
Reserves
Millions
Non-Personal/Equipment Personal Services
DepartmentalNon-Departmental
2026-2027 Preliminary General Fund Forecast
General Fund Base Budget Expenditures by Department (Preliminary) 12 Salaries and Overtime
45.5%
Health and Other Fringe
Benefits
5.9%
Retirement Contributions
24.8%
Non-Personal/Equipment
12.0%
City-Wide (Other)
5.3%
City-Wide (Interim Housing)
1.1%
Contingency Reserve
3.2%
Earmarked Reserves
0.3%
Transfers to Other Funds
1.5%
Capital Contributions & Committed
Additions
0.5%
Other
23.9%
Total Preliminary Forecast Expenditures: $1.6 billion
2026-2027 Preliminary General Fund Forecast
General Fund Expenditure Components (Preliminary)
13 2026-2027 Preliminary General Fund Forecast
General Fund Expenditure Components (Preliminary)
$585.0 $609.7 $661.9 $692.3 $724.2
$343.6 $346.1
$366.1 $379.2 $398.7
$69.6 $77.5
$81.3
$87.1
$90.9
4,544
4,677
4,621 4,624 4,600
4,000
4,250
4,500
4,750
5,000
$0
$200
$400
$600
$800
$1,000
$1,200
$1,400
FY23 FY24 FY25 FY26 FY27*
Millions
General Fund Personal Services Cost Drivers & Budgeted Positions Salaries and Overtime Retirement Contributions Health and Other Fringe Benefits Budgeted Positions (General Fund) Full-Time Equivalent Positions
Personal Services Costs
14 $46.3
$379.2
6.5%
19.2%
0.0%
5.0%
10.0%
15.0%
20.0%
25.0%
30.0%
35.0%
40.0%
45.0%
50.0%
$0
$50
$100
$150
$200
$250
$300
$350
$400
% OF GENERAL FUND
GENERAL FUND CONTRIBUTION
($ MILLIONS)
2026-2027 Preliminary General Fund Forecast
General Fund Retirement Costs – Historical Perspective
15 • The most recent actuarial projections show
declining contributions from the City as the
unfunded actuarial liability (UAL) continues to be
paid down
• Projections include a number of assumptions,
including that future years average a return of
6.625%
• Retirement contributions higher in 2026-2027 than
previously anticipated due to elimination of pre-
funding and higher wage growth assumptions
based on recent labor agreements
Police and Fire Pension Contribution
Based on June 30, 2025 Valuation
2026-2027 Preliminary General Fund Forecast
Retirement Contributions Actuarial Forecast
16 Non-Personal/Equipment
• Electricity costs expected to increase 3% next year due to delivery charge increases • Water costs expected to increase 8% next year due to cost of water supply and capital investments • Further increases of $2.1 M for information technology application subscriptions, facility services, equipment refresh, and various contractual service adjustments 2026-2027 Preliminary General Fund Forecast
Other Costs Continue to Increase
Committed Additions
• Costs to operate and maintain completed capital projects (e.g. Fire Station 36, Columbus Park), Category tentatively scheduled to increase from $1 M in 2026-2027 to $9 M in 2030-2031 City-Wide Expenses
• Ongoing General Fund contribution to support the Interim Housing Portfolio tentatively forecasted at $17 M in 2026-2027, increasing to $30 M, $48 M, $58 M, and $56 M in the following years - will vary based on external funding and continued cost management • Cost of living increases for support of community-based organizations 17 The General Fund preliminary forecast shows a shortfall of approximately ranging from $55 to $65 million in 2026-2027 followed by an additional shortfall of approximately half that in 2027-2028 [subject to change]
• Growth within major revenue categories has weakened (Property Tax, Utility Taxes/Franchise Fees) or continues to grow only modestly (Sales Tax) while cost pressures continue to escalate – this structural imbalance will need to be addressed in the 2026-2027 Proposed Operating Budget
• The forecast does not include costs associated with unmet/deferred infrastructure and maintenance needs, one-time services/programs currently funded in the General Fund, or any new targeted investments for service level enhancements 2026-2027 Preliminary General Fund Forecast
Ongoing General Fund Shortfall
Local Perceptions of Top Issues: Over Time
Residents' priorities have largely stayed the same over the last three years (Source: Community Opinion Survey Report 2025, 2024, 2023, 2022, 2021) 5 18
Addressing
Homelessness
Housing
Affordability
Improve Public
Safety, Reduce
Crime
Beautify City,
Landscaping
2023
Improve Police
Response,
Presence
Addressing
Homelessness
Housing
Affordability
Improve Public
Safety, Reduce
Crime
Beautify City,
Landscaping
2021
Not Sure / Cannot
Think of Anything
Addressing
Homelessness
Housing
Affordability
Improve Public
Safety, Reduce
Crime
Beautify City,
Landscaping
2022
Improve Police
Response,
Presence
Addressing
Homelessness
Housing
Affordability
Improve Public
Safety, Reduce
Crime
Beautify City,
Landscaping
2025
General Cost of
Living
Addressing
Homelessness
Housing
Affordability
Beautify City,
Landscaping
2024
General Cost of
Living
Improve Public
Safety, Reduce
Crime
Beautify City,
Landscaping
Top Issues Facing People in California.
Top Issues for San José vs. Californians Overall
Addressing
Homelessness
Housing Affordability
Improve Public
Safety, Reduce Crime
Cost of living, economy,
inflation
Housing costs, availability
Homelessness
Threats to democracy or
political extremism
General Cost of Living
Government in general,
problems with elected
officials, political parties
San José California
(Source: Community Opinion Survey Report 2025) (Source: PPIC Statewide Survey, Dec 2025) 19 Top Issue. Highest and Lowest Ranked City Services
Resident Perceptions of City Services
(Source: Annual Report on City Services 2025) 20
Top 5 Rank Service
1 Operating the San José International Airport
2 Providing public library services
3 Providing fire protection and prevention services
4 Providing emergency medical services (EMS)
5 Providing trash, recycling, and yard waste services
Bottom 5 Rank Service
26 Managing traffic on city streets
27 Cleaning up trash on streets, sidewalks, public areas 28 Facilitating the production of market rate housing
29 Facilitating the creation of affordable housing
30 Addressing homelessness
Satisfaction ratings for every City service trended positive between 2024 and 2025, with the largest increases for cleaning up illegal dumping, providing emergency medical services, creating a vibrant downtown, providing arts and cultural offerings, removing graffiti, and providing animal control services.
Residents Top Issues and Lowest Ranked Services are Aligned with Current Focus Areas Alignment with City Focus Areas
21(Source: Annual Report on City Services 2025)
Increasing
Community
Safety
Reducing
Unsheltered
Homelessness
Cleaning Up Our
Neighborhoods
Building More
Housing
Growing Our
Economy
Beautify City,
Landscaping
Addressing
Homelessness Housing AffordabilityImprove Public
Safety, Reduce Crime General Cost of Living
Problem Areas
1. Emergency Response
2. Crisis Response
3. Crime Reduction
4. Traffic Safety
1. Shelter System
Capacity and
Operations
2. Unsustainable Funding
3. Environmental
Compliance and Public
Spaces
4. Data and Forecasting
Infrastructure
1. Blight on Private
Property
2. Graffiti
3. Illegal Dumping
1. Land Use, Policy, and
Regulation
2. Development Services
Process
3. Linking Land and
Capital
1. Business Development
and Workforce
Preparedness
2. Infrastructure
Readiness
3. Downtown and
Neighborhood
Business Districts
Investment
4. Sports and
Entertainment District
Development
CSA
Key
Priorities
Focus Areas, Core Services/Programs, and Organizational Risks Priorities in Context
22 Core Services (74)
Budget Programs (259)
Focus
Areas
(5)
Complex long-term
initiatives that require
significant staff and
leadership capacity and
resources
Focus Areas define priorities to drive outcomes and
meaningful change, including:
• Increasing Community Safety
• Reducing Unsheltered Homelessness
• Cleaning Up Our Neighborhoods
• Building More Housing
• Growing Our Economy
CSA
Key
Priorities
Focus Areas, Core Services/Programs, and Organizational Risks Priorities in Context
23 Core Services (74)
Budget Programs (259)
Focus
Areas
(5)
At-scale core service
operations that require
significant staff and
leadership capacity and
resources
Core services require attention each year, for example:
• Animal Care Services
• Debt issuance and management
• Energy procurement
• Library collections and operations
• Recreational programming and library services
• Regional Wastewater Facility capital improvements
• Underground utility network operations and rehab
CSA
Key
Priorities
Focus Areas, Core Services/Programs, and Organizational Risks Priorities in Context
24 Core Services (74)
Budget Programs (259)
Focus
Areas
(5)
In total, Focus Area and Core Services should also be viewed in the context of specific organizational risks, including:
1. Deferred infrastructure maintenance
2. Lack of adequate reserves
3. Very limited back-of-house capacity to support community- facing services
25 Potential Budget Balancing Strategies – Historical Context Resolved Ongoing General Fund Shortfalls Exceeding $800M -$120
-$100
-$80
-$60
-$40
-$20
$0
$20
$40
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 ($ in millions)
26 Potential Budget Balancing Strategies – Historical Context Budgeted Positions Well Below peak in 2001 – 2002 (All Funds) 7,481 7,445
7,240
6,814
6,699
6,870 7,0197,012
6,650
5,867
5,4275,522 5,655 5,759
5,945
6,159 6,250
6,413
6,647 6,592 6,647
6,884 7,040 6,994
7,009
4,000
4,500
5,000
5,500
6,000
6,500
7,000
7,500
8,000
27 Potential Balancing Strategies
Guiding Documents for Proposed Budget Development
City Council Policy 1-18
Guidelines, standards, and requirements for preparation and monitoring of operating and capital budgets. The City Council’s high-level rulebook for budgeting. Updated as necessary.
City Council Budget Principles
Identification of key principles to ensure a sustainable, comprehensive approach to balancing the budget year in and year out. Last updated in September 2008. See attached materials for recommended updates.
Budget Balancing Strategy Guidelines
Provides a decision-making framework to the Administration on how to develop the Proposed Budget.
Updated annually.
Mayor’s March Budget Message
Identifies the City Council’s funding and service level priorities, including potential trade-offs to ensure a balanced budget. Incorporates the Budget Balancing Strategy Guidelines. New each year. 28 There are no silver bullets or easy levers to pull to balance the budget – just a lot of hard work and
hard choices
The Administration is skilled and experienced in
the review of revenues, costs, and performance
data to evaluate proposals to resolve the shortfall
The City Council first needs to identify the service
priorities and acceptable trade-offs to guide the
Administration’s work
Potential Balancing Strategies
City Council Perspectives are Critical
CITY COUNCIL
Identify Service
Priorities
ADMINISTRATION
Evaluate and
Recommend
Solutions
2026-2027 Proposed
Budget
29 The 2026-2027 City Manager’s Budget Request will
recommend a set of general budget balancing strategy
guidelines for the development of the 2026-2027
Proposed Budget
Overarching goal is to align limited resources with the City Council’s most import priorities, acknowledging that a robust service delivery framework is necessary to
achieve these priorities
Potential Balancing Strategies
Holistic Approach to Balance the Budget
Potential Budget Balancing Strategies
Proposals with No Service Impacts
30 Adjustments to Fees and Charges
Cost Efficiencies
Redeployment and Service Optimization
Every budget cycle brings new
opportunities to adjust cost
recovery, generate new revenue,
achieve efficiencies, and redeploy
existing resources to maximize
effectiveness
Only 66% of the General Fund Base budget can be considered “discretionary”, making reductions that much harder to achieve Non-Discretionary Budget: Unfunded Actuarial Liability (UAL), Other Post Employment Benefit (OPEB), revenue-offset expenditures $1.6 billion
Potential Budget Balancing Strategies
Discretionary vs. Non-Discretionary
31 Public Safety Departments: 2.5% Mayor & City Council, Appointees: 6.5% All Other Departments: 13.0% City Department/Offices Amount
Energy $112,000
Environmental Services $321,000
Finance $2,080,000
Fire $5,240,000
Housing $2,828,000
Human Resources $1,604,000
Information Technology $2,296,000
Library $5,463,000
Parks, Recreation & Neighborhood Services $15,006,000
Planning, Building, and Code Enforcement $603,000
Police $11,468,000
Public Works $5,994,000
Transportation $2,740,000
Mayor, City Council & Appointees $4,245,000
ONGOING TOTAL $60,000,000
2026-2027 ONGOING GENERAL FUND REDUCTION TARGETS
Issuing targets by department and
office does not mean that
reductions will be applied uniformly
across the organization
Instead, these proposals help the
organization evaluate options that
can best address the budgetary
shortfall while still prioritizing the
most critical needs of our
community
Continued focus on the
consideration of racial and social
equity as we work to balance the
budget
Potential Budget Balancing Strategies
Potential Service Impacts
32 Potential Budget Balancing Strategies
Potential Service Impacts
California Room Access Neighborhood Center Partner Program Child and Youth Services Office of Equality Assurance
City Attorney Staffing Park Activation and Placemaking
City Auditor Staffing Parks Maintenance
City Clerk Staffing Police Main Lobby
City Manager Staffing Police School Liaison Elimination Citywide Planning Police Training Center (defer opening) Climate Smart Police Traffic Enforcement Unit
Code Enforcement Preventative Maintenance of City Facilities Community Center Programming Recreation Services
Community Forest Recreation of City Kids Afterschool Program Contract Security Services Regional Parks, Monday Closure Deferred Maintenance Safe School Campus Initiative
Disaster Recovery and Grants Management San José Works
Electrical Maintenance School Crossing Guard Program
Employee Recruitment SharePoint Support
Enterprise Resource Planning Project Staffing SJ Learns Landscape Maintenance SJ Works
Library Hours Supplies, Materials, Contractual Services, etc.
Fire Station 32 (deferred opening) Tree and Sidewalk Hardship Program Information Technology Infrastructure and Support Vacant Position Eliminations Janitorial Services Vehicle Replacement
Mayor and City Council Office Budget Workforce Pipeline Development Partial listing of services that have
previously been considered for
reductions or may be considered for
future reductions
Equity considerations are key, as
are City Council’s priorities for
service preservation
33 Potential Budget Balancing Strategies
Strategic and Equity-Focused Approach to Cost and Service Reductions Last year’s approach:
• Non-Personal/Equipment Savings – Identify efficiencies and cost savings through reduction in consulting services, supplies, materials and other contractual services with minimal service impacts
• Strategic Support – Implement targeted reductions that minimize disruptions to community-facing departments while still preserving the back-of-house infrastructure necessary for day-to-day service delivery (the City is reaching its limit here)
• Public Safety Services – Achieve meaningful cost reductions within Police and Fire Departments while still maintaining public safety, especially in historically underserved neighborhoods (Considering deferred opening of new facilities)
• Community Services – To the maximum extent possible, preserve the City’s basic core services that are vital to low-income communities, communities of color, immigrants, and other historically marginalized residents
• Year Two Reductions – Authorize reductions that will take effect in the following year 34 35 City Council Focus Areas:
• Reducing Unsheltered Homelessness
• Increasing Community Safety
• Cleaning Up Our Neighborhoods
• Building More Housing
• Growing Our Economy
Other select areas of important core service work within other community services, strategic support, and deferred infrastructure areas
In areas where funding is preserved, apply recent lessons learned to improve, experiment, and refine service delivery
Potential Budget Balancing Strategies
Preserve or Create Capacity for Critical Priorities
36 The purpose of this reserve is to provide budget stability when there are fluctuations that result in lower than projected revenues and/or higher than projected expenditures that cannot be re-balanced within existing budget resources in any given year. This reserve is intended to provide a buffer, or bridge funding, to protect against reducing service levels when these fluctuations occur.
City Council Policy 1-18, Section 3
Balance on July 1, 2024: $63.0 million
Current Balance: $12.5 million
Decreased over $50 million in 18 months
Must be carefully managed to:
• partially address the one-time lack of ending fund balance in 2025-2026 • provide some limited one-time funding for critical needs in 2026-2027 • provide an additional buffer if conditions worsen further in 2026-2027 Potential Budget Balancing Strategies
Budget Stabilization Reserve (Limited Use)
37 Potential Near-Term Needs Amount
(Millions)
City Hall Foundation Water Intrusion $45
At-Risk ERAF $35
2025-2026 Ending Fund Balance Target $20
Other Significant Deferred Maintenance/Technology
Investments
TBD
Other critical one-time service delivery needs TBD
The City will have access to one-time funding, but it will need to be prioritized for deferred capital investment and technology needs, partially address current year revenue shortfall, support critical and targeted one-time needs, and build reserves against future uncertainty Potential Budget Balancing Strategies
Budget Stabilization Reserve
38 2026-2027 City Manager’s Budget Request / 2026-2030 Five-Year Forecast and Revenue Projections (March 2)
Public Hearing and City Council review and approval of the Mayor’s March Budget Message for Fiscal Year 2026-2027 (March 17)
Release of City Manager’s Proposed Budget Documents (late April through early May) City Council Budget Study Sessions on the Proposed Budget (May 6 -14) Initial Public Hearing on the Proposed Budget (May 12)
Community Budget Meetings (Throughout May)
Final Public Hearing and review/approval of the Mayor’s June Budget Message and Proposed Budget (June 16)
2026-2027 Preliminary General Fund Forecast
Next Steps in the Budget Process
City Council Discussion
39 1. Should we further modify, refine, or narrow any Focus Area scope given the City’s budgetary outlook?
2. Which programs or services are the most essential to preserve, even in the face of significant budget constraints, and why?
3. Which programs or services should be considered for reduction?
4. Are there program areas where the City Council is willing to consider structural changes, service model shifts, or eliminations rather than incremental reductions?
5. What criteria should the Administration apply when bringing forward budget-balancing proposals for City Council consideration?
6. How should the City weigh services that are uniquely provided by the City against those where other public, nonprofit, or private providers play a significant role?
7. How should the City weigh services that produce substantial improvements for smaller, vulnerable populations against services that deliver more modest benefits to a broader segment of the community?
Critical Questions for Discussion: