Budgets
City and County budgets
Each government has a total budget and a smaller part that local officials can allocate freely. A budget percentage depends on which of the two it is a share of.
LA County · FY 2026-27 adopted
About 25.8% of the County's budget is its own money. The rest is state and federal funding for programs the County runs, plus fees and special districts.
County budget by department →City of Los Angeles · FY 2026-27 revised
About 57.7% of the City's budget is General Fund. The rest is special funds restricted by law to one purpose, such as sewer fees or Measure ULA.
City budget by department →Total budget vs. net county cost
The County's total budget ($50.3 billion this year) includes a large amount of money that passes through it. The state and federal governments pay the County to run programs such as Medi-Cal, CalFresh food benefits and foster care, and they set most of the rules.
Net county cost is the part paid with the County's own local money, mostly property tax. It is about $13.0 billion. The Board of Supervisors decides how this money is spent.
As a result, a function can be a large share of the total budget and a small share of local money. Health & sanitation is 35% of the total budget and 14% of local money, because most of it is state and federal health funding. Public protection (Sheriff, Probation, courts) is 23% of the total and 35% of local money.
General Fund vs. special funds
The General Fund is money elected officials can spend on almost any purpose, including police, fire, parks, libraries and staff. Most of it comes from general taxes such as property, sales, business and utility taxes.
Special funds are restricted by law to one purpose. Sewer fees can only pay for sewers. Measure ULA can only pay for its housing programs. Gas tax money can only pay for roads. Of the City's $14.9 billion budget, about $8.6 billion is General Fund and the rest is restricted.
The City often cannot move money from one program to another because the money is in a special fund and the law does not allow it.
Proposed, adopted, revised and actual
Proposed: the budget the Mayor or County CEO submits in April.
Adopted: the budget the City Council or Board of Supervisors approves in May or June.
Revised: the adopted budget after changes during the year.
Actual: what was spent, known only after the year ends. Actual spending is often well below the budget, especially for homelessness programs. Tally LA labels which of the four each number is.