Pipe Dream

Of course, building, managing, maintaining, and staffing three new large buildings occupying up to six blocks of premium real estate will be expensive. It's a pipe dream, now. But how much of it can we afford? The answer requires financial information.

On June 4, 2025, the Sacramento County Board of Supervisors approved the County Executive's budget request. The 2025-2026 appropriation total is $8.9 billion. This is less than last year's appropriation total of $9.2 billion. I distilled out all but the essential decision-making material to produce this spreadsheet.

Most of the appropriated line items are activities that spend money. However, three of the line items are activities that receive money. The line items that receive money just redistribute the money to other funds. Placing these line items in the record controls the cash flow.

For the line items that spend money, the money available may come from several sources. Some of the money may come from people using county resources and paying a fee. Money from users are classified as revenues. Additionally, most county departments provide services to other county departments. Within the government, there is a web of economic activity. These economic activities are also classified as revenues. Therefore, the appropriation for a line item measures its economic magnitude.

Appropriation for a line item =	Money from other funds +
	Revenue generating activities +
	Sacramento County Taxpayers

Sacramento County Appropriations

Fiscal Year 2025-2026 in $thousands (,000)

LineItem	Appropriation	OtherFund	Revenue	CountyTax	Total%	Notes
Social Services	1,633,978	599,599	898,103	136,276	15.82
Health Services	1,560,214	735,103	726,036	99,075	15.11
Airport	1,167,608	320,150	687,691	159,767	11.30
Discretionary Revenue	942,749	14,464	928,285	0	9.13	Discretionary revenue from property and sales tax (fully distributed to other funds)
BehaviorRealignment from State	860,633	0	837,702	22,931	8.33	Revenue from state for behavior programs (fully distributed to other funds plus extra county tax dollars)
Roads	536,441	300,336	80,896	155,209	5.19	Includes traffic signals and street lights
Sheriff	461,538	139,582	102,757	219,199	4.47	Positions: 2200 (including jail staff)
Assets (General Services)	440,278	47,673	321,044	71,561	4.26
Justice	348,474	131,087	29,418	187,969	3.37
LineItem	Appropriation	OtherFund	Revenue	CountyTax	Total%	Notes
Waste and Recycling	319,703	117,099	172,745	29,859	3.10
Technology Department	273,359	86,151	162,095	25,113	2.65
Water	238,001	27,805	191,281	18,915	2.30
Debt Service	196,500	12,240	177,167	7,093	1.90
Districts	187,488	2,329	38,039	147,120	1.82	Areas within the county that pay extra taxes for extra services
Public Safety Revenue (Prop. 172)	175,204	0	175,204	0	1.70	Half-cent sales tax revenue (fully distributed to other funds)
Community Development	149,700	4,371	122,571	22,758	1.45
Jails (2)	145,661	36,122	21,467	88,072	1.41
District Attorney	139,491	32,008	14,976	92,507	1.35
Personnel	120,288	30,527	0	89,761	1.16
LineItem	Appropriation	OtherFund	Revenue	CountyTax	Total%	Notes
Parks	63,600	3,018	33,818	26,764	0.62
Finance Department	60,117	18,186	39,618	2,313	0.58	Positions: 243
Economic Development	53,918	23,114	14,513	16,291	0.52
Environment	35,996	9,326	22,377	4,293	0.35
Assessor	27,296	3,343	10,394	13,559	0.26
County Executive	27,243	20,120	5,753	1,370	0.26	Positions: 52
Non-Departmental Costs	25,639	193	0	25,446	0.25	Pay for audits and a host of other mandated services
County Counsel	24,374	16,673	4,079	3,622	0.24	Positions: 78
Animal Care	22,340	6,770	2,414	13,156	0.22
County Clerk/Recorder	20,876	7,888	7,420	5,568	0.20
LineItem	Appropriation	OtherFund	Revenue	CountyTax	Total%	Notes
Voter Registration and Elections	16,524	0	1,689	14,835	0.16
Emergency Services	11,841	3,931	5,137	2,773	0.11
Library	8,855	0	1,626	7,229	0.09
Contingencies	8,658	0	0	8,658	0.08
Transfer out to other’s OtherFund	6,310	0	0	6,310	0.06
Agriculture and Wildlife	6,139	0	4,335	1,804	0.06
Supervisors	5,938	0	0	5,938	0.06	Positions: 25
Clerk of the Board	5,010	449	1,593	2,968	0.05	Positions: 20
Civil Service Commission	570	0	60	510	0.01	Positions: 2
Agency Formation Contribution (LAFCo)	283	0	0	283	0.00
LineItem	Appropriation	OtherFund	Revenue	CountyTax	Total%	Notes
Sum	10,328,835	2,749,657	5,842,303	1,736,875	100.00

The distilled spreadsheet has a appropriation total of $10.329 billion, not $8.9 billion. Sacramento County's appropriation calculation first subtracts some economic activities.

Analysis

If Sacramento County were to build three large buildings, the Debt Service line item will have to significantly increase for the next 30 years. Moreover, to manage and staff Sacramento Dorms and Sacramento Community College, the Social Services line item will have to temporarily increase and change its focus. The debate will be, "Where will the line item increases come from?"

I believe that after inmates and the homeless finally finish their homework, they will contribute to our economy instead of draining it. After more Sacramento residents get their Associate degree, the economy will grow. Then the Social Services, Health Services, Sheriff, Justice, Jails, District Attorney, and Personnel line items will go down.

It will be okay if the upper floors of the bigger jail and Sacramento Dorms become empty. It will mean our community has raised its ethical standard and we're counting blessings.