General City (unallocated)
Department GEN · General City Responsibilities · $679.6M adopted (FY2025)
Adopted budget (FY2025)
$679.6M
Share of city spending
4.3%
Budgeted revenue
$5.5B
Service area
General City Responsibilities
Spending by category — FY2025
Offsets & adjustments
Transfer Adjustment - Uses · Spending−$979.2M
Transfer Adjustment-Source · Revenue−$808.4M
Where this department’s money comes from — FY2025
Property Taxes$2.8BBusiness Taxes$1.0BOther Local Taxes$986.2MIntraFund Transfers In$714.6MUnappropriated Fund Balance$294.4MInterest & Investment Income$140.4MTransfers In$91.9MIntergovernmental: Federal$80.0MOther Revenues$63.6MCharges for Services$27.7MFines, Forfeiture, & Penalties$18.2MLicenses, Permits,& Franchises$16.2MIntergovernmental: State$5.2MExpenditure Recovery$1.9M
Adopted vs executed — FY2025, Operating funds
Adopted (operating)$591,092,608
Executed (operating)$624,508,020
Deviation$33.4M (+5.7%)
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 2025, from the SF Controller’s budget dataset: Budget (xdgd-c79v) ↗