Step by step

Budget process timeline

Every year, the City goes through a process to determine how we will spend our money.

Learn more about the City budget.


Budget plans and instructions



The Controller, the Mayor, and the Board of Supervisors begin the annual budget process in the fall, by creating a Five Year Financial Plan. This plan informs the upcoming budget.

Every year the Mayor issues the Budget Instructions. The instructions provide guidance to help departments write their budget proposals.

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Department proposals


December to February

City departments hold public meetings to present their budget proposals and gather input. The public may attend department budget meetings to give feedback. Departments submit their proposed budgets by February 21. This deadline is defined in the San Francisco Administrative Code.

The Mayor and Board of Supervisors must receive all departments’ budget proposals by March 1.

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Mayor's proposal


March to June

Published on March 31 is the updated 5-Year Financial Plan, sometimes referred to the Joint Report, here.

By May 1 of even numbered years, the Mayor submits a budget for select departments. By June 1 every year, the Mayor will submit a full proposed budget to the Board of Supervisors.

The Mayor’s Budget Priorities, Proposed Budget, Annual Appropriation Ordinance, and Annual Salary Ordinance documents for the coming fiscal year are available here.

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Board of Supervisors approval



The Board of Supervisors' Budget and Legislative Analyst (BLA) provides recommendations for adjustments to the Mayor's proposed budget. 

The Budget and Appropriations Committee then considers changes to the Mayor's Proposed budget, including the BLA budget recommendations. The public can attend hearings to give feedback during this stage.

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Final budget



The Board of Supervisors finalizes the budget, and the Mayor signs it. You can view this Annual Appropriation Ordinance and Annual Salary Ordinance documents for the coming fiscal year.

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Last updated July 9, 2024