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Spending category

COI – cert of participation

Money out that is not a purchase: debt service, employee benefit plans, tax withholding, payments to other governments.

The City’s own name for it: “COI - Cert Of Participation”

$6.1M
paid by San Francisco · FY2027
0.1% of the year’s payments · 29th of 55 spending categories

Payees in FY2027

Next spending categoryDental plans – retirees30th of 55 spending categories$5.8M

Source: SF Controller, payments to vendors; the category is the City’s own.