A retired state employee once told me how to balance the budget. She called it a desk audit. Unannounced you go desk to desk requiring employees to provide their job description and the work or project they are working on.

She said it is amazing over the years how positions become institutionalized and entirely process orientated and can be done away with little drop in overall productivity. It is the union contract and the system they work in that stops the issue from being resolved, not the employees. Cut 20% on any department but allow employee input to guide the removal of non essential services NOT MIDDLE OR UPPER MANAGEMENT and you will be amazed at the outcome.