Budget Explorer · City of San Diego

Where the money comes from, and where it goes

Comparable revenue, spending, and debt for City of San Diego, on the same Census classification used for every city, county, and state in the Library — so the figures line up with peers rather than with the government's own budget book. Latest year: FY ending Jun 30, 2024. City of San Diego's own FY2027 budget, in its own structure, follows below.

Audited actuals · Census classification · 1.38M residents

Total revenue

$5.57B

$4,032 per resident

Total spending

$7.04B

$5,099 per resident

Spending per resident

$5,099

70th percentile of 71

Debt outstanding

$5.89B

$4,266 per resident · 54th percentile of 70

Own-source share

82%

58th percentile of 71

Capital share

27%

81st percentile of 71

Where the money comes from

$5.57B total

Own-source revenue (taxes, charges, interest) versus aid from other governments. Utility and trust revenue are shown alongside general revenue but run on their own books.

  • Property tax$794M14%
  • General sales tax$436M8%
  • Selective sales taxes$569M10%
  • License & other taxes$61M1%
  • Federal aid$713M13%
  • State & local aid$182M3%
  • Charges & fees$1.71B31%
  • Interest, fines, other$525M9%
  • Utility revenue$577M10%

Own-source share of general revenue 82% · federal aid 14% · property tax is 43% of taxes

Where it goes

$7.04B total

Current operations plus capital outlay, grouped by Census function. Interest on debt and transfers to other governments are broken out so they are not hidden inside services.

  • Environment & housing$1.57B22%
  • General government$1.44B20%
  • Public safety$1.17B17%
  • Utilities (water, power, gas)$1.01B14%
  • Culture & recreation$816M12%
  • Transportation$698M10%
  • Interest on debt$208M3%
  • Health & hospitals$129M2%
  • Transfers to other governments$5.4M0%
Show top functions with operating vs. capital ▸
FunctionCategoryOperatingCapitalTotal
Water utilityUtilities (water, power, gas)$521M$488M$1.01B
Housing & community developmentEnvironment & housing$722M$21M$743M
Parks & recreationCulture & recreation$505M$225M$730M
General (unallocable)General government$341M$358M$699M
Police protectionPublic safety$631M$47M$678M
SewerageEnvironment & housing$326M$319M$645M
HighwaysTransportation$264M$377M$640M
Central staff servicesGeneral government$480M$519K$481M
Fire protectionPublic safety$359M$13M$372M
Solid waste managementEnvironment & housing$173M$2.4M$176M
HealthHealth & hospitals$129M$121K$129M
Protective inspection & regulationPublic safety$123M$123M
General public buildingsGeneral government$109M$109M
LibrariesCulture & recreation$70M$15M$85M

Trend · 3 fiscal years

Nominal dollars. The Census Bureau cautions that single-government series are edited only for aggregates — read direction, not decimals.

Revenue

+6% over 2 yrs

FY2022FY2023FY2024

$5.23B$5.57B

Spending

+36% over 2 yrs

FY2022FY2023FY2024

$5.17B$7.04B

Debt outstanding

+5% over 2 yrs

FY2022FY2023FY2024

$5.59B$5.89B

How it compares · 71 cities and counties in the Library

Percentile within the cohort on each place's latest Census year. Higher is not better — the last column says what a high reading means so you can decide whether it matters here.

MeasureCity of San DiegoCohort medianPercentileHigher means
Spending per resident$5,099$3,741
70th
more spent per resident
Revenue per resident$4,032$3,548
58th
more raised per resident
Taxes per resident$1,346$1,328
53rd
heavier own-tax load
Debt per resident$4,266$3,865
54th
more borrowed per resident
Own-source share of revenue82%81%
58th
less dependent on aid
Federal aid share of revenue14%7%
89th
more exposed to federal cuts
Capital share of spending27%18%
81st
more building, less operating
Interest share of spending3%4%
32nd
more spend servicing debt
Debt ÷ annual revenue1.06×1.05×
51st
more leveraged
  • Census classification categories, not this government's own budget structure. Figures are audited actuals for the fiscal year shown, not the adopted budget.
  • The Census Bureau edits unit-level data only to produce state and national aggregates and advises against reading it as a precise time series for any single government; treat year-over-year moves under ~5% as noise.
  • Employee-retirement-system revenue is excluded (published separately by Census). Utility and insurance-trust revenue are shown separately from general revenue.
  • Source: U.S. Census Bureau, Annual Survey of State and Local Government Finances (Individual Unit public-use files), unit 062073207598 (San Diego City). Retrieved 2026-09-07. Classification manual.

Spot an error, or know a better source for this place's adopted budget? Suggest an edit on the assessment.

City of San Diego's own budget, in its own structure, read from its published budget book and checked against the total the document itself prints. This is the current year — more recent than the Census series above, but only comparable to this city's own history. Totals cover 30 departments.

$2.26B total
  • Police$718M32%
  • Fire-Rescue$402M18%
  • Citywide Program Expenditures$215M10%
  • Parks & Recreation$196M9%
  • Transportation$134M6%
  • City Attorney$103M5%
  • Library$74M3%
  • Stormwater$68M3%
  • Homelessness Strategies and Solutions$62M3%
  • Environmental Services$35M2%
  • Department of Finance$31M1%
  • General Services$29M1%
  • All other (18)$191M8%
  • Parsed from the published budget book (pages 130-130) — General Fund only — San Diego publishes no all-funds table by department.
  • Figures are checked against the total the document itself prints before publishing.
  • General Fund only. San Diego's other schedules are by fund, or are position counts rather than dollars.
  • The city's open-data budget file had not yet loaded FY2027 when this was captured.
  • Source: FY2027 Adopted Budget (Schedule I) (published budget book), retrieved 2026-09-08. Open the source document.

Looking for how this fits City of San Diego's capacity to deliver? The fiscal dimension, binding constraint, and pathways live in the City of San Diego capacity assessment.

The Civic Infrastructure Diagnostic Framework’s structural elements — the four cluster labels, the six capacity dimensions, and the binding-constraint framing — are licensed under CC BY 4.0. Anyone may use or adapt them with attribution. Tool implementation and full article text © 2026 JTV Advisory LLC.