General City (unallocated)
Department GEN · General City Responsibilities · $687.8M adopted (FY2023)
Adopted budget (FY2023)
$687.8M
Share of city spending
4.9%
Budgeted revenue
$5.5B
Service area
General City Responsibilities
Spending by category — FY2023
Offsets & adjustments
Transfer Adjustment - Uses · Spending−$1.2B
Transfer Adjustment-Source · Revenue−$983.6M
Where this department’s money comes from — FY2023
Property Taxes$2.7BOther Local Taxes$1.0BBusiness Taxes$964.2MIntraFund Transfers In$908.6MUnappropriated Fund Balance$390.3MIntergovernmental: Federal$243.4MTransfers In$73.3MInterest & Investment Income$38.2MFines, Forfeiture, & Penalties$20.9MCharges for Services$19.9MLicenses, Permits,& Franchises$14.3MIntergovernmental: State$9.5MOther Revenues$6.2MExpenditure Recovery$1.7M
Adopted vs executed — FY2023, Operating funds
Adopted (operating)$603,365,894
Executed (operating)$622,565,035
Deviation$19.2M (+3.2%)
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 2023, from the SF Controller’s budget dataset: Budget (xdgd-c79v) ↗