FY2026-27 General Fund revenue
$74.7M
Recommended/proposed General Fund revenue.
CivicCause budget overview
San Bruno Budget
FY2025-26 Adopted/current baseline with FY2026-27 city manager recommended, not adopted comparison
San Bruno's FY2026-27 recommended General Fund budget preview shows spending slightly above revenue. Public safety is the largest service area, and the City also identifies state-driven revenue risks that could affect nearly one-third of the annual General Fund budget.
FY2026-27 General Fund spending
$76.4M
Recommended/proposed General Fund expenditures by department.
Apparent operating gap
about $1.7M
Spending above revenue before final ClearGov balancing details are verified.
Public Safety share
$38.1M
Police plus Fire, about 49.9% of General Fund spending.
FY2026-27 is recommended/proposed, not adopted. The visible General Fund preview rows show about $1.7M more spending than revenue; final balancing and reserve-use details still need ClearGov verification.
General Fund revenue
FY2025-26 adopted/current
$68.8M
FY2026-27 recommended
$74.7M
The FY2025-26 adopted budget shows $68.8M in Fund 001 revenue; the FY2026-27 preview table shows $74.7M in recommended General Fund revenue.
General Fund expenditures
FY2025-26 adopted/current
$68.8M
FY2026-27 recommended
$76.4M
The FY2025-26 adopted budget shows $68.8M in Fund 001 expenditures; the FY2026-27 preview exposes department-level General Fund spending rows totaling $76.4M.
General Fund position
FY2025-26 adopted/current
roughly balanced
FY2026-27 recommended
about -$1.7M
The visible FY2026-27 preview rows show spending above revenue. Final balancing and reserve-use language should be verified in ClearGov before stronger claims.
FY2025-26 total budget
FY2025-26 adopted/current
about $291M
FY2026-27 recommended
not shown
The all-funds total includes water, sewer, special revenue, capital, and project activity; FY2026-27 all-funds total is omitted until verified.
What changed from the adopted budget?
This compares the FY2025-26 adopted/current baseline with the FY2026-27 City Manager recommended budget values that were validated from official San Bruno sources.
Measure
FY2025-26 adopted
FY2026-27 recommended
Change
What it means
Core General Fund revenue
$68.8M
$74.7M
+$5.9MIncrease
Revenue rises in the displayed comparison. FY2025-26 uses adopted Fund 001 revenue; FY2026-27 uses the recommended General Fund revenue table.
Core General Fund expenditures
$68.8M
$76.4M
+$7.6MIncrease
Spending rises faster than revenue in the recommended preview, driven by General Fund department and citywide obligation rows.
Displayed operating position
near balance
about -$1.7M
moves negativeWeaker
The FY2026-27 source rows show spending above revenue before final ClearGov balancing and reserve-use details are verified.
Department/category movement
not verified by row
FY2026-27 rows available
not comparedCaveated
The page shows FY2026-27 department and revenue rows below, but does not claim department up/down movement until exact FY2025-26 row-level comparison values are verified.
- General Fund revenue and spending both increase from the FY2025-26 adopted baseline.
- The recommended-year spending increase is larger than the revenue increase, producing the displayed $1.7M operating gap.
- Department and category detail is shown for FY2026-27, but year-over-year department movement is intentionally caveated until adopted baseline rows are verified at the same level of detail.
Revenue summary
Source row
FY2026-27 recommended
Share
CivicCause category
What it means
Sales Tax & TRSA
$19.4M
26.0%
Sales tax / local tax sharing
Largest revenue category; keep the tax revenue sharing agreement caveat visible.
Property Tax
$14.9M
19.9%
Property tax
Second-largest listed General Fund revenue source.
Charges for Services
$10.4M
13.9%
Service charges
Fees and service-related revenue.
Business Tax
$7.1M
9.5%
Business taxes
Local business tax revenue.
Intergovernmental
$4.4M
5.9%
Government revenue
Includes government-source revenue; VLF backfill risk should remain caveated.
Investment & Rental
$4.1M
5.5%
Use of money/property
Investment and rental income.
Transient Occupancy Tax
$3.6M
4.8%
Hotel tax
Hotel/transient occupancy tax revenue.
Transfers In
$3.3M
4.4%
Transfers
Transfers into the General Fund.
Other Taxes
$3.0M
4.0%
Other local taxes
Other tax revenue.
Excess ERAF
$2.2M
2.9%
Government allocation
Use plain-language explanation if shown in public copy.
Other Revenue
$2.3M
3.1%
Other revenue
Remaining General Fund revenue sources.
Major expenditures and departments
Source row
FY2026-27 recommended
Share
CivicCause category
What it means
Police
$23.1M
30.3%
Public Safety
Largest department/service row in the General Fund preview.
Non-Departmental
$16.5M
21.6%
Citywide obligations
Includes pension UAL, transfers out, and other citywide costs; not a resident-service department.
Fire
$15.0M
19.7%
Public Safety
Together, Police and Fire are about half of General Fund spending.
Community Services
$8.6M
11.3%
Community services
Includes library, parks, satellite programs, and senior center context.
Public Works
$5.4M
7.1%
Infrastructure operations
Operating department row; keep separate from CIP capital projects.
Administrative Services
$3.9M
5.1%
General government
Finance, HR, and IT context.
City Manager & Attorney
$2.6M
3.4%
General government
Combined executive/legal source row.
City Clerk
$580K
0.8%
General government
Small General Fund department row.
City Council
$372K
0.5%
General government
Small General Fund department row.
Community Development
$283K
0.4%
Community development
Administration-level community development row.
Reserve and fund balance
FY2026-27 reserve use was not verified in the accessible ClearGov text during source-shape confirmation. CivicCause should use FY2025-26 adopted reserves as context and avoid claiming final proposed reserve draw until the ClearGov balancing schedule is reviewed.
Total General Funds ending balance
$52.3M
FY2025-26 adopted budget context.
Budget Stabilization Reserve
$11.6M
FY2025-26 adopted ending balance.
One-time Revenue Reserve
$11.6M
FY2025-26 adopted ending balance.
Contingency Reserve
$14.8M
FY2025-26 adopted ending balance.
Budget story
- The FY2026-27 preview shows General Fund spending of about $76.4M against about $74.7M in revenue.
- San Bruno identifies about $22M per year in state-driven or policy-sensitive revenue risk, nearly one-third of the annual General Fund budget.
- Risk areas include VLF backfill, sales-tax sharing agreement revenue, cardroom revenue, and ERAF allocation uncertainty.
- All-funds totals should be caveated because water, sewer, special revenue, capital, and project funds make the total much larger than day-to-day General Fund services.
Capital Improvement Program
San Bruno publishes CIP information, but capital projects should remain separate from operating-budget framing. FY2025-26 adopted CIP authority includes carryover/project authority plus new requests.
FY2025-26 adopted CIP
$135.2M
Includes capital project authority.
FY2025-26 new requests
$36.5M
New FY2025-26 CIP requests.
Estimated carryover
$98.7M
Estimated carryover into FY2025-26.
Measure Q bond revenues are restricted to streets, storm drain infrastructure, and fire stations.
Streets and sidewalksStormwater infrastructureFire stationsWater and wastewaterParks and facilitiesTechnology and city systemsGeneral infrastructure
FY2025-26 is shown as an adopted/current baseline, not audited actuals. FY2026-27 is the City Manager recommended/proposed budget and should not be described as adopted until final action is reviewed. FY2026-27 all-funds, reserve-draw, and CIP totals are omitted until the ClearGov budget tables are manually verified. Capital project figures are separated from ordinary operating spending.