General City (unallocated)
Department GEN · General City Responsibilities · $624.1M adopted (FY2027)
In fiscal year 2027, San Francisco budgeted $624.1M for General City (unallocated), 3.8% of city spending, against $5.7B of revenue it brings in. Source: San Francisco adopted budget (Controller open data), data as of 13 July 2026.
Adopted budget (FY2027)
$624.1M
Share of city spending
3.8%
Budgeted revenue
$5.7B
Service area
General City Responsibilities
Spending by category — FY2027
Intrafund Transfers Out$723.1MDebt Service$289.6MTransfers Out$265.7MMandatory Fringe Benefits$101.8MNon-Personnel Services$75.3MServices Of Other Depts$56.8MUnappropriated Rev Retained$34.4MUnapprop Rev-Charter Reserves$30.0M
+ 3 smaller categories
Unappropriated Rev-Designated$22.9MCity Grant Program$9.9MProgrammatic Projects$5.3MOffsets & adjustments
Transfer Adjustment - Uses · Spending−$990.8M
Transfer Adjustment-Source · Revenue−$819.1M
Where this department’s money comes from — FY2027
Adopted vs executed — FY2025, Operating funds
Adopted (operating)$591.1M
Executed (operating)$624.5M
Deviation$33.4M (+5.7%)
Every comparable year
2020+1.6%
2021−5.3%
2022+84.1%
2023+3.2%
2024+73.2%
2025+5.7%
Outline = adopted budget · fill = actual spending · ochre = spent above the adopted figure.
Operating funds only, transfer characters and related government units excluded — the one perimeter where adopted and executed are the same thing (measured; capital and multi-year project funds spend across years by design).
This deviation is a perimeter artifact. GEN is the citywide unallocated bucket, not an operating department: items budgeted here are often spent from line departments, so large deviations (for example +73% in FY2024) are a perimeter artifact of where money is parked, not overspending.
Source
Adopted budget lines for department GEN, fiscal year 2027, from the SF Controller’s budget dataset: Budget (xdgd-c79v) ↗