Overhead and Allocations — San Francisco budget FY2027

Adopted (FY2027)

−$112.8M

Share of city spending

−0.7%

Departments

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 — FY2027

City Administrator$6.6M Mayor$3.4M Public Health$2.8M Environment$2.8M Technology$1.6M Port$1.6M Children, Youth & Their Families$1.6M Sheriff$1.6M

+ 8 smaller departments

City Planning$372,008 Arts Commission$319,694 Fire Department$260,770 Rent Board$212,239 Assessor-Recorder$197,455 Fine Arts Museums$39,274 Asian Art Museum$11,039 Public Library$841

Negative lines

Public Utilities Commission (water, power, sewer)−$107.5M

Municipal Transportation Agency (Muni)−$20.2M

Airport (SFO)−$6.8M

Recreation & Parks−$1.0M

Public Works−$295,585

District Attorney−$222,559

Police−$5,244

Source

Adopted budget lines for “Overhead and Allocations”, fiscal year 2027, from the SF Controller’s budget dataset: Budget (xdgd-c79v) ↗