How it works

How is the City budget made?

The Mayor proposes a budget by April 20, the City Council's Budget and Finance Committee reviews it, the Council adopts or changes it by June 1, the Mayor can veto changes and the Council can override by a two-thirds vote, and the result funds the fiscal year that runs July 1 to June 30.

Checked against official sources · As of Oct 1, 2026

The calendar the Charter sets

The City's fiscal year begins on July 1 and ends on June 30. The City Charter fixes the main deadlines for the budget that funds it:

  • By January 1, each department that does not control its own funds sends the Mayor an estimate of what it needs, with copies to the Council and the City Administrative Officer (CAO). By February 1, the Mayor publishes budget priorities, and by March 1 the Controller estimates debt payments and revenue from fines, licenses and other sources (Sec. 311).
  • By April 20, the Mayor submits a proposed budget with estimated spending and receipts and an Unappropriated Balance for contingencies later in the year (Sec. 312).
  • After a public hearing, the Council has until June 1 to approve the budget or change it by majority vote. If the Council does not act, the Mayor's budget takes effect (Sec. 313).
  • The Mayor then has five working days to accept or veto the Council's changes (Sec. 314), and the Council has five working days to override any veto by a two-thirds vote of all its members, after which the budget is filed with the Controller (Sec. 315).

Who does the work

The CAO is the financial advisor to the Mayor and Council. Its office assists in preparing the budget, directs its administration and estimates revenue. According to the FY2026-27 adopted budget, the Mayor sends departments a budget policy letter (on October 6, 2025, for this year), departments submit requests, and the Mayor reviews them with the CAO. The proposed budget is published in four books: a Budget Summary, the Proposed Budget, the departmental detail known as the Blue Book, and a Revenue Outlook; the CAO posts them on its budget page.

A Council committee, Budget and Finance, then holds hearings with the Mayor's Office, department heads, the CAO and the Chief Legislative Analyst, and recommends changes to the full Council (Budget Statement).

The FY2026-27 budget in the record

Each step is logged in Council File 26-0600. The Mayor's proposed budget was filed on April 20, 2026 and referred to the Budget and Finance Committee, which met from April 24 and approved it with amendments on May 15. The Council acted on the committee's report on May 21 and adopted the budget resolution on May 27; the City Clerk sent the file to the Mayor the same day, with June 3 as the last day for the Mayor to act. The Controller publishes the final document as the adopted budget.

After adoption

The adopted budget can change during the year. Money can be moved between accounts and departments under Charter Sections 342 and 343: the Mayor can approve transfers up to a limit set by ordinance, and larger ones also need a Council vote.

The CAO reports on the current year in Financial Status Reports to the Mayor and Council, covering projected department overspending, revenue trends and the General Fund reserves, with recommended appropriations and transfers. The adopted budget says the CAO typically issues four a year, the last serving as the year-end report.

On LA Receipts, the FY2026-27 budget page shows the adopted budget section by section, and All City funds shows how each fund's budget compares with what was spent.

Sources

  1. Los Angeles City Charter, Secs. 310–314: fiscal year, budget estimates, Mayor's proposed budget, Council consideration, Mayor's veto. Checked Oct 1, 2026.
  2. Los Angeles City Charter, Sec. 315: Council consideration of the Mayor's veto message; final adopted budget. Checked Oct 1, 2026.
  3. City Administrative Officer, About the Office of the CAO. Checked Oct 1, 2026.
  4. Office of the Controller, City of Los Angeles Adopted Budget, Fiscal Year 2026-27 (Budget Statement, Financial Policies, Fund Structure, Budget Calendar, Exhibits B and C). Checked Oct 1, 2026.
  5. City Administrative Officer, Proposed Budget documents, 2026-27 and earlier. Checked Oct 1, 2026.
  6. Office of the City Clerk, Council File 26-0600: Budget Proposal Fiscal Year 2026-27. Checked Oct 1, 2026.
  7. Office of the Controller, Adopted budgets, 2005-06 to 2026-27. Checked Oct 1, 2026.
  8. Los Angeles City Charter, Secs. 342–343: transfers of appropriated funds; intra-departmental transfers. Checked Oct 1, 2026.
  9. City Administrative Officer, Financial Status Reports. Checked Oct 1, 2026.

The Charter and City codes are published by American Legal Publishing; its site notes that recently enacted legislation can take up to three months to appear. This note describes how things work as of Oct 1, 2026 and does not assess any official or policy.