General City (unallocated)
Department GEN · General City Responsibilities · $685.1M adopted (FY2024)
Adopted budget (FY2024)
$685.1M
Share of city spending
4.7%
Budgeted revenue
$5.5B
Service area
General City Responsibilities
Spending by category — FY2024
Offsets & adjustments
Transfer Adjustment - Uses · Spending−$1.2B
Transfer Adjustment-Source · Revenue−$973.9M
Where this department’s money comes from — FY2024
Property Taxes$2.9BOther Local Taxes$1.0BBusiness Taxes$953.0MIntraFund Transfers In$883.8MUnappropriated Fund Balance$224.1MIntergovernmental: Federal$170.0MInterest & Investment Income$114.7MTransfers In$88.1MCharges for Services$26.2MFines, Forfeiture, & Penalties$20.2MLicenses, Permits,& Franchises$15.6MOther Revenues$5.9MIntergovernmental: State$5.8MExpenditure Recovery$2.0M
Adopted vs executed — FY2024, Operating funds
Adopted (operating)$588,237,043
Executed (operating)$1,018,557,740
Deviation$430.3M (+73.2%)
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 2024, from the SF Controller’s budget dataset: Budget (xdgd-c79v) ↗