General City (unallocated)
Department GEN · General City Responsibilities · $718.9M adopted (FY2026)
Adopted budget (FY2026)
$718.9M
Share of city spending
4.5%
Budgeted revenue
$5.5B
Service area
General City Responsibilities
Spending by category — FY2026
Offsets & adjustments
Transfer Adjustment - Uses · Spending−$970.6M
Transfer Adjustment-Source · Revenue−$804.2M
Where this department’s money comes from — FY2026
Property Taxes$2.8BBusiness Taxes$1.1BOther Local Taxes$1.0BIntraFund Transfers In$711.3MUnappropriated Fund Balance$181.4MInterest & Investment Income$144.9MTransfers In$90.9MIntergovernmental: Federal$87.0MOther Revenues$64.7MCharges for Services$22.3MFines, Forfeiture, & Penalties$19.0MLicenses, Permits,& Franchises$16.1MIntergovernmental: State$5.1MExpenditure Recovery$2.0M
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 2026, from the SF Controller’s budget dataset: Budget (xdgd-c79v) ↗