{ "meta" : { "view" : { "id" : "xdgd-c79v", "name" : "Budget", "assetType" : "dataset", "attribution" : "SF Controller's Office", "attributionLink" : "http://openbook.sfgov.org", "averageRating" : 0, "category" : "City Management and Ethics", "createdAt" : 1369940332, "description" : "The San Francisco Controller's Office maintains a database of budgetary data that appears in summarized form in each Annual Appropriation Ordinance (AAO). This data is presented on the Budget report hosted at http://openbook.sfgov.org, and is also available in this dataset in CSV format. New data is added on an annual basis when the AAO is published for each new fiscal year. Data is available from fiscal year 2010 forward.\n\nThe City and County of San Francisco's budget is a two-year plan for how the City government will spend money with available resources. In the budget process, a budget is proposed by the Mayor, and then modified and approved by the Board of Supervisors as the Appropriation Ordinance. Each year, the City will update the Budget for the upcoming fiscal year and also set a budget for the subsequent fiscal year, which will be updated and approved in the following year. Enterprise departments do not submit a budget for the second year of the two year budget; rather, estimates of enterprise department budgets in the second year of the budget are incorporated into high-level spending and revenue figures. \n\nThis dataset and the Appropriation Ordinance departmental views answer the question \"How much does each department spend?\". To show how much is spent by departments from the General Fund we make the following adjustments to the regular revenues and fund balance & reserves:\n\n + Transfers from one department to another (leaving out transfers within the same department)\n + Recoveries from one department to another (leaving out recoveries within the same department)\n - GF spent in other funds (this is deducted from GF Sources and added to the other fund's Sources)\n\nThis is the gross total. By removing the transfers and recoveries that go from one department to the another we see the same net total that is in the Appropriation Ordinance Consolidated Schedule of Sources and Uses. \n\nNote that the amount added for transfers into the General Fund that move from one department to another is different than the amount deducted to eliminate the double counting caused by transfers. \n\nTransfer Adjustments:\nTo meet accounting needs, money can be moved from one fund or department to another. For example, Public Works provides building maintenance services for the Fire Department for which the Fire Department pays Public Works.\n\nTo solve this double counting problem, this dataset shows a reduction of $100,000 called Transfer Adjustments (Citywide) to the budgeted spending & revenue for the department providing the service. This lets the dataset display both the gross total of activity for both departments and the net total use of City and County revenues.\n\nIn the example above, the money is moving both between departments, from Fire to Public Works, and between funds, from General Fund Operating to General Fund Works Orders/Overhead.\n\nTransfer Adjustments (Citywide):\n-Transfer Adjustments (Citywide) are used when money is moved from one department to another. These are deducted from the gross total to create the net total.\n-Transfer Adjustments are included in the gross total when they are within the same department. A separate sub-object is used to distinguish departmental Transfer Adjustments from Transfer Adjustments (Citywide).\n-Transfer Adjustments (Citywide) may differ from transfer adjustment lines in other public reports as a result of different approaches used to report transfers; however, the net total will remain the same across this dataset, the Mayor's Budget Book, and the Appropriations Ordinance, with limited exceptions due to error corrections and different methodologies used to present net totals. For more information, contact us.\n\nAn example of a Transfer Adjustment within a department would be Public Works overhead allocations. Overhead costs cannot easily be isolated to a direct service or unit and so are allocated across those units using accepted accounting methods. Central management costs are allocated to the different parts of Public Works (e.g. Building Repair, Urban Forestry, Construction Management).\n\nRevenue Transfer Adjustments:\n-Revenue Transfers move revenue from one fund to another as required by governmental accounting standards.\n-Transfer Adjustments for Revenue Transfers work much like those for Expenditure Recovery.\n-They are recorded with a Revenue Transfer Out and a Revenue Transfer In Character (in the Type hierarchy) instead of using Services of Other Departments and Expenditure Recovery.\n-They can be within the same department or they can be between different departments.\n-The Transfer Adjustment is shown in the fund with the Revenue Transfer Out as shown in the following example of a transfer from Fund A to Fund B.", "diciBackend" : false, "displayType" : "table", "domainCName" : "data.sfgov.org", "downloadCount" : 8385, "hideFromCatalog" : false, "hideFromDataJson" : false, "licenseId" : "PDDL", "locked" : false, "newBackend" : true, "numberOfComments" : 3, "oid" : 41076753, "provenance" : "official", "publicationAppendEnabled" : true, "publicationDate" : 1738006992, "publicationGroup" : 889627, "publicationStage" : "published", "rowsUpdatedAt" : 1778493223, "rowsUpdatedBy" : "dbag-6qd9", "tableId" : 19750523, "totalTimesRated" : 0, "viewCount" : 21395, "viewLastModified" : 1778493156, "viewType" : "tabular", "approvals" : [ { "reviewedAt" : 1549644886, "reviewedAutomatically" : true, "state" : "approved", "submissionId" : 6698362, "submissionObject" : "public_audience_request", "submissionOutcome" : "change_audience", "submittedAt" : 1549644886, "targetAudience" : "public", "workflowId" : 2546, "submissionDetails" : { "permissionType" : "READ" }, "submissionOutcomeApplication" : { "failureCount" : 0, "status" : "success" }, "submitter" : { "id" : "dbag-6qd9", "displayName" : "OpenData" } }, { "message" : "The `strict_permissions` flag must be on to enable internal approvals.", "state" : "unsubmittable", "targetAudience" : "internal", "workflowId" : 5264 } ], "clientContext" : { "clientContextVariables" : [ ], "inheritedVariables" : { } }, "columns" : [ { "id" : -1, "name" : "sid", "dataTypeName" : "meta_data", "fieldName" : ":sid", "position" : 0, "renderTypeName" : "meta_data", "format" : { }, "flags" : [ "hidden" ] }, { "id" : -1, "name" : "id", "dataTypeName" : "meta_data", "fieldName" : ":id", "position" : 0, "renderTypeName" : "meta_data", "format" : { }, "flags" : [ "hidden" ] }, { "id" : -1, "name" : "position", "dataTypeName" : "meta_data", "fieldName" : ":position", "position" : 0, "renderTypeName" : "meta_data", "format" : { }, "flags" : [ "hidden" ] }, { "id" : -1, "name" : "created_at", "dataTypeName" : "meta_data", "fieldName" : ":created_at", "position" : 0, "renderTypeName" : "meta_data", "format" : { }, "flags" : [ "hidden" ] }, { "id" : -1, "name" : "created_meta", "dataTypeName" : "meta_data", "fieldName" : ":created_meta", "position" : 0, "renderTypeName" : "meta_data", "format" : { }, "flags" : [ "hidden" ] }, { "id" : -1, "name" : "updated_at", "dataTypeName" : "meta_data", "fieldName" : ":updated_at", "position" : 0, "renderTypeName" : "meta_data", "format" : { }, "flags" : [ "hidden" ] }, { "id" : -1, "name" : "updated_meta", "dataTypeName" : "meta_data", "fieldName" : ":updated_meta", "position" : 0, "renderTypeName" : "meta_data", "format" : { }, "flags" : [ "hidden" ] }, { "id" : -1, "name" : "meta", "dataTypeName" : "meta_data", "fieldName" : ":meta", "position" : 0, "renderTypeName" : "meta_data", "format" : { }, "flags" : [ "hidden" ] }, { "id" : 604565506, "name" : "Fiscal Year", "dataTypeName" : "text", "description" : "An accounting period of 12 months. The City and County of San Francisco operates on a fiscal year that begins on July 1 and ends on June 30 the following year. The Fiscal Year ending June 30, 2012 is represented as FY2011-2012.", "fieldName" : "fiscal_year", "position" : 1, "renderTypeName" : "text", "tableColumnId" : 120749057, "width" : 81, "format" : { "precisionStyle" : "standard", "noCommas" : "true", "align" : "left" } }, { "id" : 604565507, "name" : "Revenue or Spending", "dataTypeName" : "text", "description" : "Revenue or Spending", "fieldName" : "revenue_or_spending", "position" : 2, "renderTypeName" : "text", "tableColumnId" : 10905776, "width" : 168, "format" : { "align" : "left" } }, { "id" : 604565508, "name" : "Related Govt Unit", "dataTypeName" : "text", "description" : "In SFOpenBook, these are fiduciary funds and component units that are included in the City’s financial statements but are different in nature from the other funds and organizations in City government. Fiduciary Funds include all Trust and Agency Funds that account for assets held by the City as a trustee or as an agency for individuals or other governmental units.", "fieldName" : "related_govt_unit", "position" : 3, "renderTypeName" : "text", "tableColumnId" : 18889223, "width" : 179, "format" : { "align" : "left" } }, { "id" : 604565509, "name" : "Organization Group Code", "dataTypeName" : "text", "description" : "Org Group is a group of Departments. For example, the Public Protection Org Group includes departments such as the Police, Fire, Adult Probation, District Attorney, and Sheriff.", "fieldName" : "organization_group_code", "position" : 4, "renderTypeName" : "text", "tableColumnId" : 18845352, "width" : 154, "format" : { "align" : "left" } }, { "id" : 604565510, "name" : "Organization Group", "dataTypeName" : "text", "description" : "Org Group is a group of Departments. For example, the Public Protection Org Group includes departments such as the Police, Fire, Adult Probation, District Attorney, and Sheriff.", "fieldName" : "organization_group", "position" : 5, "renderTypeName" : "text", "tableColumnId" : 10905777, "width" : 249, "format" : { "align" : "left" } }, { "id" : 604565511, "name" : "Department Code", "dataTypeName" : "text", "description" : "Departments are the primary organizational unit used by the City and County of San Francisco. Examples include Recreation and Parks, Public Works, and the Police Department.", "fieldName" : "department_code", "position" : 6, "renderTypeName" : "text", "tableColumnId" : 18845353, "width" : 112, "format" : { "align" : "left" } }, { "id" : 604565512, "name" : "Department", "dataTypeName" : "text", "description" : "Departments are the primary organizational unit used by the City and County of San Francisco. Examples include Recreation and Parks, Public Works, and the Police Department.", "fieldName" : "department", "position" : 7, "renderTypeName" : "text", "tableColumnId" : 10905778, "width" : 221, "format" : { "align" : "left" } }, { "id" : 604565513, "name" : "Program Code", "dataTypeName" : "text", "description" : "A program identifies the services a department provides. For example, the Police Department has programs for Patrol, Investigations, and Administration.", "fieldName" : "program_code", "position" : 8, "renderTypeName" : "text", "tableColumnId" : 18845354, "width" : 101, "format" : { "align" : "left" } }, { "id" : 604565514, "name" : "Program", "dataTypeName" : "text", "description" : "A program identifies the services a department provides. For example, the Police Department has programs for Patrol, Investigations, and Administration.", "fieldName" : "program", "position" : 9, "renderTypeName" : "text", "tableColumnId" : 10905779, "width" : 185, "format" : { "align" : "left" } }, { "id" : 604565515, "name" : "Character Code", "dataTypeName" : "text", "description" : "In the type hierarchy, Character is the highest level. For example, salaries, benefits, contractual services, and materials & supplies are recorded as different Characters. ", "fieldName" : "character_code", "position" : 10, "renderTypeName" : "text", "tableColumnId" : 18845355, "width" : 101, "format" : { "align" : "left" } }, { "id" : 604565516, "name" : "Character", "dataTypeName" : "text", "description" : "In the type hierarchy, Character is the highest level. For example, salaries, benefits, contractual services, and materials & supplies are recorded as different Characters. ", "fieldName" : "character", "position" : 11, "renderTypeName" : "text", "tableColumnId" : 10905780, "width" : 209, "format" : { "align" : "left" } }, { "id" : 604565517, "name" : "Object Code", "dataTypeName" : "text", "description" : "In the type hierarchy, Object is the middle level. For example, within the Salaries Character, Objects differentiate between Permanent Salaries, Temporary Salaries, and Overtime pay. ", "fieldName" : "object_code", "position" : 12, "renderTypeName" : "text", "tableColumnId" : 18845360, "width" : 101, "format" : { "align" : "left" } }, { "id" : 604565518, "name" : "Object", "dataTypeName" : "text", "description" : "In the type hierarchy, Object is the middle level. For example, within the Salaries Character, Objects differentiate between Permanent Salaries, Temporary Salaries, and Overtime pay. ", "fieldName" : "object", "position" : 13, "renderTypeName" : "text", "tableColumnId" : 10905781, "width" : 173, "format" : { "align" : "left" } }, { "id" : 604565519, "name" : "Sub-object Code", "dataTypeName" : "text", "description" : "In the type hierarchy, Sub-object is the lowest level of detail. For instance, within the Overtime Object, Sub-object segregates overtime for nurses from overtime for police officers and fire fighters (known as uniformed staff).", "fieldName" : "sub_object_code", "position" : 14, "renderTypeName" : "text", "tableColumnId" : 18845361, "width" : 101, "format" : { "align" : "left" } }, { "id" : 604565520, "name" : "Sub-object", "dataTypeName" : "text", "description" : "In the type hierarchy, Sub-object is the lowest level of detail. For instance, within the Overtime Object, Sub-object segregates overtime for nurses from overtime for police officers and fire fighters (known as uniformed staff).", "fieldName" : "sub_object", "position" : 15, "renderTypeName" : "text", "tableColumnId" : 10905782, "width" : 221, "format" : { "align" : "left" } }, { "id" : 604565521, "name" : "Fund Type Code", "dataTypeName" : "text", "description" : "In the Fund hierarchy, Fund Type is the highest level, and is used to group Funds according to governmental accounting standards. ", "fieldName" : "fund_type_code", "position" : 16, "renderTypeName" : "text", "tableColumnId" : 18845362, "width" : 101, "format" : { "align" : "left" } }, { "id" : 604565522, "name" : "Fund Type", "dataTypeName" : "text", "description" : "In the Fund hierarchy, Fund Type is the highest level, and is used to group Funds according to governmental accounting standards. ", "fieldName" : "fund_type", "position" : 17, "renderTypeName" : "text", "tableColumnId" : 10905783, "width" : 209, "format" : { "align" : "left" } }, { "id" : 604565524, "name" : "Fund Code", "dataTypeName" : "text", "description" : "In the Fund hierarchy, Fund is the middle level. For example, within the Special Revenue Fund Type, you can find the Children’s Fund and the Open Space & Park Fund. ", "fieldName" : "fund_code", "position" : 18, "renderTypeName" : "text", "tableColumnId" : 18845363, "width" : 81, "format" : { "align" : "left" } }, { "id" : 604565525, "name" : "Fund", "dataTypeName" : "text", "description" : "In the Fund hierarchy, Fund is the middle level. For example, within the Special Revenue Fund Type, you can find the Children’s Fund and the Open Space & Park Fund. ", "fieldName" : "fund", "position" : 19, "renderTypeName" : "text", "tableColumnId" : 10905784, "width" : 149, "format" : { "align" : "left" } }, { "id" : 604565526, "name" : "Fund Category Code", "dataTypeName" : "text", "description" : "In the Fund hierarchy, Fund Category is the lowest level. Within Fund, Fund Categories group activity by their characteristics: Operating, Annual Projects, Continuing Projects, Grants, Interdepartmental/Work Order.", "fieldName" : "fund_category_code", "position" : 20, "renderTypeName" : "text", "tableColumnId" : 18845364, "width" : 113, "format" : { "align" : "left" } }, { "id" : 604565527, "name" : "Fund Category", "dataTypeName" : "text", "description" : "In the Fund hierarchy, Fund Category is the lowest level. 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"00000000-0000-0000-D15E-8CD528CFF547", 0, 1778493157, null, 1778493157, null, "{ }", "2026", "Spending", "Spending", "02", "Public Works, Transportation & Commerce", "MTA", "MTA Municipal Transprtn Agncy", "OPR", "Operating", "NON_PERS_SVCS", "Non-Personnel Services", "OTH_CURR_EXP", "Other Current Expenses", "535210", "Freight-Delivery", "ENT_FUND", "Enterprise Funds", "ENT_FUND~SU_STREETS", "Sustainable Streets", "1", "Operating", "13000", "2026-05-10T23:27:46", "2026-05-11T02:51:45" ] , [ "row-hruy~khab.eziy", "00000000-0000-0000-9908-39BEFD5FC04B", 0, 1778493157, null, 1778493157, null, "{ }", "2025", "Revenue", "Revenue", "02", "Public Works, Transportation & Commerce", "DBI", "DBI Building Inspection", "OPR", "Operating", "CHGS_FOR_SERVICES", "Charges for Services", "PLAN_ENG_SVCS", "Planning & Engineering Svcs", "461135", "Mechanical Permit Issuance Fee", "SP_REV", "Special Revenue Funds", "SP_REV~10190", "SR BIF Operating Project", "1", "Operating", "168562", 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