Budgets / City of Los Angeles
City of Los Angeles · FY 2026-27
The $14.9 billion City budget
Department amounts are from the Mayor's proposed budget, the most detailed version published. Each row shows a department's total and the part paid from the General Fund, the City's flexible money. Open a group for department descriptions.
Total budget and General Fund
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.
Source: FY 2026-27 Proposed Budget overview (City Administrative Officer)
Police, fire and legal
$3.24B · 21.9% of totalWhat this group includes
LAPD, the Fire Department and the City Attorney. Police and Fire are paid almost entirely from the General Fund, the City's flexible money, so they take the largest share of it.
Police (LAPD)96.3% from the General Fund $2.11B
Patrol, investigations and 911 response in the City.
Which pot of money: $2.03B General Fund, $78.3M from special funds.
The law behind it and sources
Fire (LAFD)99.4% from the General Fund $940M
Firefighting, paramedic ambulances and fire inspections.
Which pot of money: $934M General Fund, $6M from special funds.
The law behind it and sources
City Attorney93.7% from the General Fund $194M
Prosecutes misdemeanors and is the City's lawyer, including in lawsuits.
Which pot of money: $182M General Fund, $12.2M from special funds.
The law behind it and sources
Debt, pensions and legal payouts
$2.21B · 14.9% of totalWhat this group includes
Money the City owes no matter what: short-term borrowing it does each July, repaying bonds for buildings and equipment, pension contributions, and payouts for lawsuits (liability claims).
The biggest line, 'Tax and Revenue Anticipation Notes and debt service,' is about $1.5 billion. The City borrows early in the fiscal year and repays from tax receipts later in the year; the CAO's budget documents explain what it covers.
Tax and Revenue Anticipation Notes and debt service100% from the General Fund $1.52B
Repays short-term borrowing taken out early in the year, plus debt service.
Which pot of money: $1.52B General Fund.
The law behind it and sources
Liability claims85.6% from the General Fund $210M
Settlements and court judgments when the City is sued and loses or settles.
Which pot of money: $180M General Fund, $30.4M from special funds.
The law behind it and sources
Capital Finance Administration92.1% from the General Fund $210M
Payments on leases and bonds for City buildings and equipment.
Which pot of money: $193M General Fund, $16.6M from special funds.
The law behind it and sources
City Employees' Retirement System (LACERS)No General Fund money $153M
City contributions to the civilian employees' pension system budgeted in this account.
Which pot of money: all from special funds.
The law behind it and sources
Bond redemption and interestNo General Fund money $116M
Repays voter-approved bonds, paid from a separate property tax charge on your bill.
Which pot of money: all from special funds.
The law behind it and sources
Streets, sanitation and transportation
$1.08B · 7.3% of totalWhat this group includes
Trash and recycling, sewers, street repair, street lights, engineering and LADOT. Much of this is paid from special funds like sewer and trash fees and transportation sales taxes, not the General Fund. That's why Sanitation's total budget is about $459 million but only about $56 million comes from the General Fund.
- Metro sales taxes: Prop A, Prop C, Measure R, Measure M (2016): Four separate half-cent countywide sales taxes that LA County voters approved for buses, rail, highways and local street repair. Together they add 2% to every taxable purchase in the county.
- Proposition 218 (1996): Requires that property-related fees, such as trash and sewer charges, cover only the cost of the service. Owners must be notified before rates rise, and a majority written protest can stop an increase.
Sanitation12.2% from the General Fund $459M
Trash and recycling pickup, sewers and wastewater treatment, mostly paid by trash and sewer fees.
Which pot of money: $56.1M General Fund, $403M from special funds.
The law behind it and sources
- Proposition 218 (1996): Requires that property-related fees, such as trash and sewer charges, cover only the cost of the service. Owners must be notified before rates rise, and a majority written protest can stop an increase.
Transportation (LADOT)61.8% from the General Fund $236M
Traffic signals, parking enforcement, DASH buses and street safety projects.
Which pot of money: $146M General Fund, $90M from special funds.
The law behind it and sources
Street Services30.7% from the General Fund $201M
Paving, potholes, sidewalks, street trees and cleaning up illegal dumping.
Which pot of money: $61.6M General Fund, $139M from special funds.
The law behind it and sources
Engineering32.1% from the General Fund $138M
Designs and builds City infrastructure and issues street permits.
Which pot of money: $44.3M General Fund, $93.9M from special funds.
The law behind it and sources
Street Lighting1.8% from the General Fund $49.5M
Maintains the City's streetlights, paid mostly by a streetlight assessment on property.
Which pot of money: $897,442 General Fund, $48.6M from special funds.
The law behind it and sources
Housing, community services, parks and libraries Includes social programs
$801M · 5.4% of totalWhat this group includes
The Housing Department, Community Investment for Families, the Department on Disability, Recreation and Parks, and the Library. Parks and libraries get a guaranteed share of property tax under the City Charter, so their budgets are set partly by formula.
The City's biggest homelessness costs mostly aren't here. They sit in citywide accounts and special funds (see the Homelessness page).
- Measure ULA (City of LA, 2022) (2022): A City tax paid when property sells for more than about $5 million, with a higher rate above about $10 million. The money goes to eight housing and tenant programs. Revenue has come in far below the first estimates.
Recreation and Parks99.9% from the General Fund $309M
City parks, pools, recreation centers and senior centers.
Net appropriation. Recreation and Parks also runs a separate $371.9 million budget of its own revenue that isn't counted in the citywide total.
Which pot of money: $309M General Fund, $338,113 from special funds.
The law behind it and sources
Library (LAPL)100% from the General Fund $280M
The Central Library and neighborhood branches.
Which pot of money: $280M General Fund.
The law behind it and sources
Housing (LAHD) Social5.5% from the General Fund $125M
Affordable housing, rent stabilization and tenant protections, and many Measure ULA programs.
Which pot of money: $6.8M General Fund, $118M from special funds.
The law behind it and sources
- Measure ULA (City of LA, 2022) (2022): A City tax paid when property sells for more than about $5 million, with a higher rate above about $10 million. The money goes to eight housing and tenant programs. Revenue has come in far below the first estimates.
Community Investment for Families Social64.5% from the General Fund $81.6M
FamilySource Centers, domestic violence shelters and anti-poverty programs.
Which pot of money: $52.6M General Fund, $28.9M from special funds.
The law behind it and sources
Department on Disability Social76.7% from the General Fund $6M
Accessibility compliance and services for residents with disabilities.
Which pot of money: $4.6M General Fund, $1.4M from special funds.
The law behind it and sources
Citywide accounts and reserves
$669M · 4.5% of totalWhat this group includes
General City Purposes pays for citywide programs and obligations not tied to one department, including some homelessness programs. The Unappropriated Balance is money set aside for needs that come up during the year.
General City Purposes88.4% from the General Fund $518M
Citywide programs and obligations not tied to one department.
Which pot of money: $458M General Fund, $60.2M from special funds.
The law behind it and sources
Unappropriated Balance99.6% from the General Fund $151M
Money held back for needs that come up during the year.
Which pot of money: $150M General Fund, $675,000 from special funds.
The law behind it and sources
All other departments and funds
$6.84B · 46.1%General Services, Information Technology, Building and Safety, Planning, Personnel and the special-purpose funds (such as sewer construction) not listed above. Tally LA is adding these as reviewers confirm each line.
Aging, Youth Development and Economic & Workforce Development. These three departments had FY 2025-26 budgets but show no separate FY 2026-27 amount in the proposed budget tables. Tally LA is confirming with the CAO where their programs and staff moved.