Overhead and Allocations
Spending type · −$109.8M adopted (FY2024)
In fiscal year 2024, overhead and allocations makes up −$109.8M of San Francisco's adopted spending, −0.8% of the total, spread over 27 departments. Source: San Francisco adopted budget (Controller open data), data as of 13 July 2026.
Adopted (FY2024)
−$109.8M
Share of city spending
−0.8%
Departments
27
Side
Spending
What this is: Overhead charged out to other departments and funds; appears negative where a department recovers its overhead costs from the departments it serves.Editorial gloss written for this site (provenance-flagged seed, 2026-07-16) — the label above is the source’s own.
By department — FY2024
Negative lines
Public Utilities Commission (water, power, sewer)−$92.6M
Municipal Transportation Agency (Muni)−$34.0M
Airport (SFO)−$6.3M
Recreation & Parks−$1.4M
District Attorney−$208,544
Treasurer & Tax Collector−$697
Source
Adopted budget lines for “Overhead and Allocations”, fiscal year 2024, from the SF Controller’s budget dataset: Budget (xdgd-c79v) ↗