REPORT TO COUNCIL
SUBJECT
Title
Status Report on 2026 Major Events Invoicing and Reimbursements
Report
BACKGROUND
The City is currently supporting two major global events-Super Bowl LX (SBLX) and the FIFA World Cup 2026-which require extensive interdepartmental coordination, advance planning, and significant public safety deployment. These efforts are governed by separate league agreements and operational requirements, while reimbursement for eligible City costs is administered through the Bay Area Host Committee (BAHC) under established funding and cost-recovery frameworks.
Under the applicable agreements, the City is responsible for delivering a range of services to meet league and event requirements, including police and fire deployment, emergency management coordination, training, and logistical support. These obligations necessitate both advance planning expenditures and event-time operational costs, many of which are eligible for reimbursement through BAHC and associated funding sources.
To date, the City has invoiced $1.57 million in SBLX- and FIFA-related expenses, of which approximately $943,659 has been reimbursed, leaving an outstanding balance of $623,239 as of March 23, 2026. A substantial portion of the unreimbursed amount is attributable to recently submitted invoices for November and December, which are currently under review, as well as training-related costs requiring additional documentation to meet BAHC requirements.
Reimbursement processes differ between the two events. For SBLX, costs have largely been reimbursed through October 2025, with remaining balances tied primarily to late-year invoices and documentation for training activities. For FIFA World Cup planning, reimbursement has been more complex due to the involvement of multiple funding streams-including County, State, and Federal sources-and the desire to align documentation and agreements across agencies. BAHC has requested that the City pursue reimbursement through County-administered grant funding; in the spirit of cooperation, the City has been pursuing this avenue, however, evolving understanding of what expenses are and are not reimbursable from the County, and proposed documentation requirements that go beyond how the City has been accounting for its costs have slowed the process. It is important to note that under the FIFA Assignment and Assumption Agreement, if for any reason “Qualified Event Expenses” are not reimbursed by the County, the BAHC remains responsible for reimbursement. For SBLX, BAHC has already provided advance funding for event deployment costs, and the City is in the process of reconciling final expenditures, with a final invoice anticipated by May 1, 2026. For FIFA, planning and training activities are ongoing and must proceed despite reimbursement timing uncertainties.
In parallel with reimbursement activities, the City is continuing the work necessary to achieve operational readiness milestones and event timelines.
Overall, while reimbursement progress has been steady, the City continues to manage both the financial and operational demands of these high-profile events, working closely with BAHC and partner agencies to resolve outstanding issues, streamline processes, and ensure compliance with both league requirements and funding conditions.
DISCUSSION
Major Events 2026 Reimbursement Status Report
As of March 23, 2026
Overview
SBLX- and FIFA-related expenses have been invoiced to the Bay Area Host Committee (BAHC) through December 2026. To date, a significant portion of costs has been reimbursed; however, a notable unreimbursed balance remains. This is largely attributable to recently submitted November and December invoices, as well as ongoing documentation and reimbursement process issues.
A. Summary of Financial Status
• Total Invoiced: $1,566,898
• Total Reimbursed: $943,659
• Total Unreimbursed: $623,239
This unreimbursed balance includes substantial November and December invoices ($376,473) that were only recently submitted and are currently under review with BAHC.
B. SBLX (Super Bowl LX) Status
• Total Invoiced: $878,580
• Reimbursed: $611,030
• Unreimbursed: $267,550
The unreimbursed SBLX balance includes:
o November & December Invoices: $249,197
o Training Documentation Request: $18,353
SBLX planning costs have been reimbursed through October 2025 except for training costs requiring additional City data and documentation. We are working with PD to collect this detail.
C. FIFA World Cup Status
• Total Invoiced: $688,318
• Reimbursed: $332,629
• Unreimbursed: $355,689
The unreimbursed FIFA balance includes:
o September through December Invoices: $284,357
o Fire and Police Training disputed amounts total $71,332
FIFA planning costs have been reimbursed through August 2025 except for training costs that are currently in dispute.
BAHC is receiving significant funding from a range of sources including County, State, and Federal allocations to support its FIFA planning efforts. We are actively collaborating to secure these funds and streamline the documentation required for reimbursement of FIFA-related expenses, with the goal of avoiding duplication of effort and minimizing administrative burden on the City.
BAHC has requested that the invoices currently identified be reimbursed through the County OES grant funding source. However, reimbursement through this channel has been delayed due to ongoing discussions of what expenses are and are not reimbursable from the County, and proposed documentation requirements for costs already reimbursed by the BAHC, and going forward that go beyond how the City has been accounting for its costs.
D. Outstanding Issues and Constraints
1. Documentation Requirements (Training Costs): September invoice remains under review, primarily due to BAHC’s request for additional supporting documentation related to training costs. Police Department staff are actively working to provide clearer documentation between billed hours and specific training activities to facilitate reimbursement.
2. November & December Invoices: These invoices have been submitted to BAHC and are currently under review. Their recent submission accounts for a large portion of the current unreimbursed balance.
3. Disputed Costs: There are outstanding disputed amounts across both SBLX and FIFA that will require further coordination and resolution with BAHC. Given that the amount in dispute now exceeds $50,000 staff has contacted BAHC regarding setting up the required Escrow Account for depositing disputed amounts until the dispute can be resolved.
4. FIFA Reimbursement Process Challenges
• BAHC has requested the City to pursue reimbursement through County-administered funding streams.
• The City and County have not yet finalized a reimbursement agreement.
• Documentation requirements tied to County, State and Federal funding sources are creating delays.
• Until a formal agreement is in place, the City maintains that BAHC remains responsible for reimbursing all eligible costs under the Assignment and Assumption Agreement.
E. Event Deployment Costs and Reimbursement
For Super Bowl LX, BAHC provided the required advance payment (approximately $2.2 million) in early January. Following the event, staff are currently finalizing cost collection and reconciliation across departments and partner agencies.
Final SBLX Invoice Estimate Due: May 1, 2026
F. Conclusion
While reimbursement progress has been steady, staff are actively advancing efforts to reduce the outstanding balance. Recently November and December invoices have been submitted and are moving through the review process, while teams are concurrently updating documentation, particularly for training costs, to meet BAHC requests. Staff are also working closely with BAHC and County partners to resolve outstanding process and agreement issues related to FIFA reimbursements. These coordinated efforts are expected to accelerate reimbursements and bring down the remaining balance in the near term.
ENVIRONMENTAL REVIEW
The action being considered does not constitute a “project” within the meaning of the California Environmental Quality Act (“CEQA”) pursuant to section 15378(b)(4) of Title 14 of the California Code of Regulations in that it is a fiscal activity that does not involve any commitment to any specific project which may result in a potential significant impact on the environment.
FISCAL IMPACT
The expenditures and offsetting reimbursement revenue from the BAHC related to the 2026 major events are budgeted in the City’s General Fund.
COORDINATION
This report has been coordinated with the Finance Department and City Attorney’s Office.
PUBLIC CONTACT
Public contact was made by posting the Council agenda on the City’s official-notice bulletin board outside City Hall Council Chambers. A complete agenda packet is available on the City’s website and in the City Clerk’s Office at least 72 hours prior to a Regular Meeting and 24 hours prior to a Special Meeting. A hard copy of any agenda report may be requested by contacting the City Clerk’s Office at (408) 615-2220, email clerk@santaclaraca.gov or at the public information desk at any City of Santa Clara public library.
RECOMMENDATION
Recommendation
Note and file the status report on the 2026 Major Events invoicing and reimbursements
Staff
Reviewed by: Elizabeth Klotz, Assistant City Manager
Approved by: Jovan Grogan, City Manager