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  • Breakdown
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What San Francisco plans to spend

Every appropriation the Board of Supervisors votes, from the Controller’s own database.

Fiscal year20102011201220132014201520162017201820192020202120222023202420252026•2027
$16.2B Adopted budget, FY2027 · all funds · +1.5%— Per resident

Year two of the City’s two-year budget: adopted, not executed. Enterprise figures are high-level estimates — 7,621 budget lines vs 23,551 the year before.See the last closed year (FY2025) →

Revenue, spending

Select a bar for the departments and lines behind it.

Group spending by
Revenue · 16 sources
Charges for Services36.2% of revenue$5.9BProperty Taxes18.3% of revenue$3.0BBusiness Taxes11.8% of revenue$1.9BIntergovernmental: State7.9% of revenue$1.3BOther Local Taxes7.0% of revenue$1.1BRents & Concessions4.9% of revenue$800.7MTransfers In4.7% of revenue$766.2MIntergovernmental: Federal4.1% of revenue$660.0M
Other sources8 smaller categories$1.6B
Spending · 7 service areas
Public Works, Transportation & Commerce36.0% of spending · 8 departments$5.8BCommunity Health21.3% of spending · 1 department$3.4BHuman Welfare & Neighborhood Development16.6% of spending · 8 departments$2.7BPublic Protection13.4% of spending · 11 departments$2.2BGeneral Administration & Finance5.0% of spending · 15 departments$812.5MCulture & Recreation3.9% of spending · 8 departments$629.1MGeneral City Responsibilities3.8% of spending · 1 department$624.1M
Adopted budget · FY2027
$16.2B
The revenue bars are gross: $3.8B of them is money moving between City funds, counted twice. The $16.2B total counts each dollar once.
All 52 departments
DepartmentAdopted budget
Public Utilities Commission (water, power, sewer)11.9% of spending · Public Works, Transportation & Commerce$1.9BAirport (SFO)10.7% of spending · Public Works, Transportation & Commerce$1.7BMunicipal Transportation Agency (Muni)9.7% of spending · Public Works, Transportation & Commerce$1.6BPublic Works1.6% of spending · Public Works, Transportation & Commerce$257.3MPort1.0% of spending · Public Works, Transportation & Commerce$155.7MBuilding Inspection0.6% of spending · Public Works, Transportation & Commerce$96.5MEconomic & Workforce Development0.5% of spending · Public Works, Transportation & Commerce$89.1MBoard of Appeals0.0% of spending · Public Works, Transportation & Commerce$1.2MPublic Health21.3% of spending · Community Health$3.4BHuman Services Agency8.1% of spending · Human Welfare & Neighborhood Development$1.3BHomelessness & Supportive Housing4.2% of spending · Human Welfare & Neighborhood Development$687.9MChildren, Youth & Their Families2.2% of spending · Human Welfare & Neighborhood Development$350.7MEarly Childhood1.6% of spending · Human Welfare & Neighborhood Development$261.3MEnvironment0.2% of spending · Human Welfare & Neighborhood Development$35.6MHuman Rights Commission0.2% of spending · Human Welfare & Neighborhood Development$28.7MRent Board0.1% of spending · Human Welfare & Neighborhood Development$15.1MChild Support Services0.1% of spending · Human Welfare & Neighborhood Development$13.7MPolice5.2% of spending · Public Protection$850.4MFire Department3.4% of spending · Public Protection$545.2MSheriff2.0% of spending · Public Protection$317.9MEmergency Management1.0% of spending · Public Protection$161.0MDistrict Attorney0.6% of spending · Public Protection$99.0MPublic Defender0.4% of spending · Public Protection$58.7MAdult Probation0.3% of spending · Public Protection$54.2MJuvenile Probation0.3% of spending · Public Protection$47.5MSuperior Court0.2% of spending · Public Protection$33.2MPolice Accountability0.1% of spending · Public Protection$8.6MSheriff's Office of Inspector General0.0% of spending · Public Protection$1.4MCity Administrator1.7% of spending · General Administration & Finance$276.4MMayor1.2% of spending · General Administration & Finance$198.2MRetirement System0.4% of spending · General Administration & Finance$57.0MCity Planning0.3% of spending · General Administration & Finance$47.2MCity Attorney0.3% of spending · General Administration & Finance$46.3MAssessor-Recorder0.3% of spending · General Administration & Finance$43.2MTreasurer & Tax Collector0.2% of spending · General Administration & Finance$36.1MBoard of Supervisors0.2% of spending · General Administration & Finance$25.3MElections0.1% of spending · General Administration & Finance$24.0MController0.1% of spending · General Administration & Finance$16.7MHuman Resources0.1% of spending · General Administration & Finance$16.2MTechnology0.1% of spending · General Administration & Finance$14.7MEthics Commission0.1% of spending · General Administration & Finance$9.2MCivil Service Commission0.0% of spending · General Administration & Finance$1.2MHealth Service System0.0% of spending · General Administration & Finance$780,000Recreation & Parks2.0% of spending · Culture & Recreation$332.6MPublic Library1.2% of spending · Culture & Recreation$191.8MWar Memorial & Performing Arts0.2% of spending · Culture & Recreation$33.0MFine Arts Museums0.2% of spending · Culture & Recreation$25.3MArts Commission0.1% of spending · Culture & Recreation$23.2MAsian Art Museum0.1% of spending · Culture & Recreation$13.0MAcademy of Sciences0.1% of spending · Culture & Recreation$8.7MLaw Library0.0% of spending · Culture & Recreation$1.4MGeneral City (unallocated)3.8% of spending · General City Responsibilities$624.1M
Internal transfers & offsets (5 lines)

Kept out of the bars: fund-to-fund movements the citywide total cancels, overhead departments recover from each other, and internal billing.

Overhead and Allocations Spending−$112.8M
Transfer Adjustment - Uses Spending−$3.8B
Expenditure Recovery Revenue$1.6B
IntraFund Transfers In Revenue$1.5B
Transfer Adjustment-Source Revenue−$3.8B
Operating vs capitalOperating $13.9B · 85.7%Administrative $948.3M · 5.8%Capital $905.8M · 5.6%Capital-CPC Funded $264.8M · 1.6%
Source: Budget·Data ↗·Method →

The budget over time

Actuals from FY1999, adopted budget from FY2010. All funds, nominal dollars.

Source: Budget·Data ↗·Method →

Different perimeters — adopted net appropriation vs year-end spending — so the gap between the lines is expected.

150 years of city money, from the 1880s →

Sources & downloadsFull method →

Perimeter: The measured honest comparison (mart_us_sf_budget_vs_actual, 2026-07-16): fund_category='Operating' on BOTH sides, related-government-unit rows excluded from actuals, ALL transfer characters excluded from both sides. Departments sum back to the citywide operating pair exactly (dbt-tested). · Coverage: CLOSED fiscal years only (execution_status='closed' — the most recently ended year is still in its accounting close and is not shown at department grain). Department series start FY2019: department codes changed at the FY2018 chart-of-accounts break and pre-break series need a crosswalk that does not exist yet. · Source: Budget ↗

Downloadsbudget_breakdown_2027.jsonbudget_by_year.jsonbudget_vs_actual.jsonbudget_vs_actual_departments.jsonMethod & data quality
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