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San Francisco › Budget

The City’s budget

$15.9B
adopted for , all funds
$19,269 per resident
+ 8.8% on FY2024
Year by year

$6.7B in FY2010 · $17.2B in FY2028

Click a year to see its amount.

Spending and revenue, FY2025

The small curve follows FY2010–FY2025, hatched when the year is not closed.

Click a line to see its departments and how it moves.

The revenue lines add up to $16.6B because $690.9M is money moving between City funds; it is subtracted so the $15.9B total counts it once.

6 lines of money moving inside the City, left out of the bars

Not counted in the bars: money moved from one City fund to another, costs departments charge each other, and internal billing. Counting them would count the same dollar twice.

Carry – forward budgets onlySpending · Budget authority carried forward from a prior year.−$1.3M
Overhead and allocationsSpending · Overhead charged out to other departments and funds; appears negative where a department recovers its overhead costs from the departments it serves.−$100.9M
Transfer adjustments (spending side)Spending · The negative adjustment that cancels inter- and intra-fund transfers so the citywide total counts each dollar once.−$4.0B
Transfers from other accounts in the same fundRevenue · Transfers between accounts inside the same fund. The citywide transfer adjustment cancels them.$1.9B
Expenditure recoveryRevenue · Costs one department bills to another. They match “Services from other City departments” on the spending side.$1.5B
Transfer adjustments (revenue side)Revenue · The negative adjustment on the revenue side that cancels inter- and intra-fund transfers so the citywide total counts each dollar once.−$4.0B

The biggest departments in FY2025

Department of Public HealthCommunity Health · 20.0% of spending$3.2BAirport CommissionPublic Works, Transportation & Commerce · 12.2% of spending$1.9BPublic Utilities CommissionPublic Works, Transportation & Commerce · 11.3% of spending$1.8BMunicipal Transportation AgencyPublic Works, Transportation & Commerce · 9.5% of spending$1.5BHuman Services AgencyHuman Welfare & Neighborhood Development · 7.4% of spending$1.2B
The 48 other departmentsDepartment of Homelessness and Supportive HousingHuman Welfare & Neighborhood Development · 5.2% of spending$834.6MPolice DepartmentPublic Protection · 5.1% of spending$815.3MGeneral City ResponsibilitiesGeneral City Responsibilities · 4.3% of spending$679.6MFire DepartmentPublic Protection · 3.2% of spending$513.9MDepartment of Children, Youth and Their FamiliesHuman Welfare & Neighborhood Development · 2.2% of spending$344.5MPublic WorksPublic Works, Transportation & Commerce · 1.8% of spending$293.6MSheriff's OfficePublic Protection · 1.8% of spending$290.0MCity Administrator's OfficeGeneral Administration & Finance · 1.8% of spending$287.7MDepartment of Early ChildhoodHuman Welfare & Neighborhood Development · 1.6% of spending$251.3MRecreation and Park DepartmentCulture & Recreation · 1.6% of spending$250.4MPublic LibraryCulture & Recreation · 1.2% of spending$187.4MMayor's OfficeGeneral Administration & Finance · 1.1% of spending$167.2MPort of San FranciscoPublic Works, Transportation & Commerce · 1.0% of spending$156.4MDepartment of Emergency ManagementPublic Protection · 0.9% of spending$139.4MOffice of Economic and Workforce DevelopmentPublic Works, Transportation & Commerce · 0.8% of spending$121.7MDistrict AttorneyPublic Protection · 0.6% of spending$93.1MDepartment of Building InspectionPublic Works, Transportation & Commerce · 0.6% of spending$88.2MPublic DefenderPublic Protection · 0.4% of spending$56.6MRetirement SystemGeneral Administration & Finance · 0.3% of spending$54.7MAdult Probation DepartmentPublic Protection · 0.3% of spending$54.0MCity PlanningGeneral Administration & Finance · 0.3% of spending$51.2MJuvenile Probation DepartmentPublic Protection · 0.3% of spending$46.4MHuman Rights CommissionHuman Welfare & Neighborhood Development · 0.3% of spending$44.7MCity AttorneyGeneral Administration & Finance · 0.3% of spending$41.6MDepartment of the EnvironmentHuman Welfare & Neighborhood Development · 0.3% of spending$40.4MAssessor-RecorderGeneral Administration & Finance · 0.2% of spending$39.7MTreasurer and Tax CollectorGeneral Administration & Finance · 0.2% of spending$37.1MSuperior CourtPublic Protection · 0.2% of spending$33.0MWar Memorial and Performing Arts CenterCulture & Recreation · 0.2% of spending$30.2MArts CommissionCulture & Recreation · 0.2% of spending$28.3MDepartment of ElectionsGeneral Administration & Finance · 0.2% of spending$25.5MFine Arts MuseumsCulture & Recreation · 0.1% of spending$23.6MBoard of SupervisorsGeneral Administration & Finance · 0.1% of spending$23.4MDepartment of TechnologyGeneral Administration & Finance · 0.1% of spending$16.5MControllerGeneral Administration & Finance · 0.1% of spending$15.8MDepartment of Human ResourcesGeneral Administration & Finance · 0.1% of spending$15.1MEthics CommissionGeneral Administration & Finance · 0.1% of spending$14.3MRent Arbitration BoardHuman Welfare & Neighborhood Development · 0.1% of spending$13.8MChild Support ServicesHuman Welfare & Neighborhood Development · 0.1% of spending$13.1MDepartment on the Status of WomenHuman Welfare & Neighborhood Development · 0.1% of spending$11.9MAsian Art MuseumCulture & Recreation · 0.1% of spending$11.8MDepartment of Police AccountabilityPublic Protection · 0.1% of spending$9.4MAcademy of SciencesCulture & Recreation · <0.1% of spending$7.7MHealth Service SystemGeneral Administration & Finance · <0.1% of spending$2.1MSheriff's Department Office of Inspector GeneralPublic Protection · <0.1% of spending$1.3MLaw LibraryCulture & Recreation · <0.1% of spending$1.3MBoard of AppealsPublic Works, Transportation & Commerce · <0.1% of spending$1.2MCivil Service CommissionGeneral Administration & Finance · <0.1% of spending$1.1M

Understand

Adopted or spent: what is the difference?

The adopted budget is what the Board of Supervisors votes before the year starts. In FY2025, the City spent $11.8B of the $12.0B adopted for its operating funds, 1.8% under. On this page a hatched year is not closed yet.

The budget over time: actual spending since FY1999, adopted budget since FY2010

The two lines count different things: the budget adopted for the year, and what was spent by year-end.

Before FY1999: the totals the City printed, 1895 to 1986

Read from City reports scanned at the Internet Archive, each linked to its page. The measure changes from one report to the next, so these are not drawn on the line above.

FY 1894-95Total receipts during the year (all funds, Auditor's statement)$7.8MFY 1912-13Total receipts (Auditor's statement of sources of revenue)$29.1MFY 1967-68Total budget including bond funds (revenue appropriations)$500.3MFY 1985-86Total budget, all fund groups (annual appropriation ordinance)$2.2B
What does the number count?

Every appropriation the Board of Supervisors votes, all funds together, as the Controller publishes it. Money moving between City funds is counted once: $4.0B of transfer lines are netted out. The amount per resident divides the total by the 826,079 residents of 2025.

Where do these figures come from?

The SF Controller’s “Budget” dataset on DataSF, one row per appropriation; the service areas, departments and types are the City’s own chart of accounts. What was really spent comes from the Controller’s spending dataset.

Budget · DataSF ↗ · JSON FY2025 ↗ · budget_by_year.json ↗ · budget_vs_actual.json ↗ · Method and sources →

See also

PayeesPaid through the City’s financial system in FY2025$16.8BContractsPaid on 7,863 contracts in FY2025$8.0BPayrollTotal compensation of 40,786 people in FY2025$6.9B
Next sectionPayeesPayments in FY2025$16.8B

Source: SF Controller's Office, “Budget” dataset on DataSF. Adopted budget, all funds, each dollar counted once net of transfers between City funds.