Measure Description
Comparing budgeted expenditures to year-end actuals indicates how much the City's spending varied from budgeted amounts.
Comparing budgeted revenues to year-end actuals indicates how much the City's tax revenues varied from budgeted amounts.
The City determines its budgeted expenditure and revenue amounts at the beginning of every fiscal year.
Why this measure is important
Measuring the difference between actual General Fund expenditures versus the adopted budget indicates how well the City is forecasting its year-end expenses. The goal is to spend in line with, and not in excess of, budgeted amounts.
Measuring General Fund revenues versus the projections adopted in the annual budget is a means of determining how well the City’s tax revenue base is performing versus expectations. The goal is to collect revenues in accordance with, and not below, budgeted amounts.
The chart below presents the City's budgeted versus actual expenditures and revenues, by the City's major service areas.
Actual Expenditures vs. Budget
Actual Revenues vs. Budget
How performance is measured
Budgeted expenditures are compared to year-end actuals using the following methodology:
Final budgeted expenditures minus actual budgetary basis.
Budgeted revenues are compared to year-end actuals using the following methodology:
Final budgeted revenues minus actual budgetary basis.
Variance from budgeted amounts is projected quarterly through budget status reports prepared by the Controller’s Budget and Analysis Division. Actual results are known and published at the end of the fiscal year in the City’s Annual Comprehensive Financial Report (ACFR).
Data
All revenue and expenditure data comes from the Controller's Annual Comprehensive Financial Report (pages 217-219). Figures may not be an exact match because of rounding.
View historical revenue and expenditure data.
Final budgeted expenditures compared to year-end actuals are reported annually.
Additional Information
Find details about the City's budget and spending through SF OpenBook
Read the 2023 Annual Comprehensive Financial Report.
View other Budget Status Reports and Budget Information.
View San Francisco's Five-Year Financial Plan.
City Performance Scorecards
This page is part of the City Performance Scorecards.
Return to the Economy & Finance Scorecard.
Return to the City Performance Scorecards Home Page.