FY2026-27 General Fund revenue
$156.9M
Proposed General Fund revenue.
CivicCause budget overview
South San Francisco Budget
FY2025-26 Adopted/current baseline with FY2026-27 proposed, not adopted comparison
South San Francisco's FY2026-27 proposed General Fund budget projects $156.9M in revenue and $162.4M in expenditures. Spending exceeds revenue by $5.5M, and the City proposes closing that gap with available unassigned fund balance.
FY2026-27 General Fund expenditures
$162.4M
Proposed General Fund expenditures.
FY2026-27 operating gap
-$5.5M
Underlying proposed General Fund gap before fund-balance use.
Proposed fund-balance use
$5.5M
Available unassigned General Fund balance proposed to close the operating gap.
Available unassigned balance
$40.5M
Projected FY2026-27 available unassigned General Fund balance.
New CIP appropriations
$16.34M
New FY2026-27 appropriations within the capital program.
General Fund revenue
FY2025-26 adopted
$140.5M
FY2026-27 proposed
$156.9M
Proposed revenues are higher than the adopted baseline, with property tax, TOT, and investment income among the important source stories.
General Fund expenditures
FY2025-26 adopted
$152.7M
FY2026-27 proposed
$162.4M
Proposed expenditures rise with labor, pension, health, risk-management, Aquatics Center, and park operating cost pressure.
General Fund position
FY2025-26 adopted
-$12.2M
FY2026-27 proposed
-$5.5M
The FY2026-27 proposal is still structurally negative, but the gap is smaller than the original FY2025-26 adopted gap.
Capital Improvement Program
FY2026-27 total project authority
$570.43M
FY2026-27 new appropriations
$16.34M
Most CIP authority is continuing project authority, not new annual operating spending.
Revenue summary
Category
FY2025-26
FY2026-27 proposed
Change
What it means
Property Tax
$56.9M
$61.5M
+8.2%Up
Largest listed General Fund revenue source.
Sales Tax
$21.2M
$21.6M
+1.6%Up
Modest proposed increase.
Transient Occupancy Tax
$15.3M
$17.3M
+13.2%Up
Continued hotel-tax recovery is an important revenue story.
Other Tax
$9.0M
$10.1M
+12.4%Up
Proposed increase.
Franchise Fees
$6.2M
$5.5M
-11.3%Down
Proposed decrease.
Use of Money & Property
$5.1M
$8.3M
+63.7%Up
Investment income remains an important revenue story.
Expenditure summary
Category
FY2025-26
FY2026-27 proposed
Change
What it means
Salary and Benefits
$116.9M
$125.2M
+7.1%Up
Largest expenditure category; influenced by labor, pension, and health cost pressure.
Supplies and Services
$25.0M
$24.4M
-2.5%Down
Proposed decrease after identified savings and budget slack reductions.
Interdepartmental Charges
$10.2M
$12.2M
+19.8%Up
Proposed increase tied to internal service and cost allocation pressure.
Total Expenditures
$152.7M
$162.4M
+6.4%Up
Total proposed General Fund expenditures exceed proposed revenues by $5.5M.
Department comparison
Category
FY2025-26
FY2026-27 proposed
Change
What it means
Police
$42.3M
$46.1M
+8.8%Up
Largest listed resident-facing department budget in this preview set.
Fire
$40.2M
$42.3M
+5.2%Up
Proposed increase.
Parks and Recreation
$29.1M
$31.3M
+7.6%Up
Proposed increase, with parks/aquatics operating cost context.
Public Works
$12.6M
$13.2M
+4.9%Up
Operating budget movement should remain separate from CIP project authority.
Library
$9.3M
$9.8M
+5.7%Up
Proposed increase.
Economic & Community Development
$9.6M
$10.4M
+8.2%Up
Proposed increase.
Reserve and fund balance
The FY2026-27 proposal uses $5.5M of available unassigned General Fund balance to close the proposed operating gap.
Restricted & committed total
$29.6M
Projected FY2026-27 General Fund balance category.
Reserves total
$45.8M
Projected FY2026-27 reserve total.
Available unassigned fund balance
$40.5M
Available balance source for the proposed $5.5M draw.
Budget story
- The proposal keeps current service levels while closing a $5.5M General Fund operating gap with available unassigned fund balance.
- The City identifies VLF revenue uncertainty as a major budget risk, including no assumed state backfill for the outstanding FY2024-25 VLF shortfall.
- Major cost pressures include a 4% labor agreement COLA, CalPERS unfunded liability increases, health premium increases, risk-management/self-insurance costs, and Aquatics Center and park operating costs.
- The current FY2025-26 projection improved from the adopted deficit, narrowing from -$12.2M to about -$0.6M.
Capital Improvement Program
The capital program is large because it includes continuing project authority. CivicCause should separate total project authority from new FY2026-27 appropriations and should not present the full CIP amount as new operating spending.
Total CIP project authority
$570.43M
Includes continuing project authority.
New appropriations
$16.34M
New FY2026-27 CIP appropriations.
Continuing appropriations
about $554.09M
Historical or continuing project authority.
Streets and pavement rehabilitationSurface seal projectsTraffic, corridor, and multimodal safety improvementsSewer and stormwater infrastructureAquatic Center bond-related projectParks and recreation improvementsFire station facility workFlood protection projectsTrail and bike/pedestrian improvements
FY2025-26 is shown as an adopted/current baseline and updated projection context, not audited actuals. FY2026-27 is proposed and should not be described as adopted until final budget action is reviewed. CIP figures are capital planning/project-authority figures and are separated from ordinary operating spending.