Budget · All funds
Where does every City dollar come from and go?
The City's adopted budget for FY2026-27 is $14.87B across all its funds. The General Fund, the City's main operating fund, is $8.60B of it (57.8%). The other $6.27B (42.2%) is in special funds, each set up for a particular purpose, such as the sewer system, trash collection or a voter-approved tax. The City Controller's records list 358 funds with money budgeted or spent in FY2025-26 or FY2026-27.
The General Fund and special funds, as adopted
The FY2026-27 budget as the Council adopted it. Special-fund money is shown by the categories the City Administrative Officer uses for it. "Available balances" is money left in special funds from earlier years and budgeted again.
| Special-fund money | FY2026-27 adopted | Share of special funds |
|---|---|---|
| Other Special Purpose Funds | $2.19B | 35.0% |
| Wastewater Program Funds | $1.81B | 28.8% |
| Available Balances | $1.15B | 18.4% |
| Solid Waste Resources | $524.8M | 8.4% |
| Building and Safety Enterprise Fund | $277.0M | 4.4% |
| Proposition A Local Transit | $202.8M | 3.2% |
| Special Gas Tax | $114.1M | 1.8% |
| All special funds | $6.27B | 100% |
Download this table: ·
Figures are in the Controller's published Adopted Budget and the CAO's summary of changes. For the General Fund's own sources, see Revenue and the 2026-27 budget.
Every fund, by family
Each fund in the City Controller's budget data, grouped by where its money comes from. For each: the FY2026-27 adopted appropriation, and the FY2025-26 budget and spending (FY2025-26 is the latest complete fiscal year). Fund names in small type are the City's own.
Added together, the Controller's fund appropriations for FY2026-27 come to $22.62B, against the adopted budget's $14.87B. Money that one fund pays into another is recorded in both: the General Fund's appropriation includes what it pays into the Library and Recreation and Parks funds, which those funds then budget again, and sewer charges collected in one sewer fund are passed to two others. The data also includes the City's pension systems and bond funds. This page shows each fund's own figures and does not add them into a City total.
| Family | FY2026-27 adopted | FY2025-26 spent |
|---|---|---|
| General Fund and its reserves | $10.16B | $9.79B |
| Voter-approved taxes and bonds | $1.66B | $515.2M |
| Fees and charges for a service | $3.37B | $3.35B |
| State, federal and county money | $418.4M | $646.3M |
| Other special funds | $1.17B | $1.44B |
| Pension and benefit funds | $4.19B | $2.17B |
| Debt, bonds and notes | $1.65B | $3.95B |
Each family's figures are the sum of its funds, so money that moves between funds in the same family is counted more than once.
General Fund and its reserves
The City's main operating fund, which pays for police, fire, street services and most other departments, and the two reserve funds that sit behind it.
| Fund | FY2026-27 adopted | FY2025-26 spent |
|---|---|---|
| General FundFund 100 · GENERAL FUND (GENERAL BUDGET) | $10.16B | $9.53B |
| Reserve FundFund 101 · RESERVE | — | $233.4M |
| Budget Stabilization FundFund 102 · BUDGET STABILIZATION FUND | — | $29.0M |
| All 3 funds | $10.16B | $9.79B |
The Controller records $10.16B appropriated in the General Fund for FY2026-27, against the $8.60B General Fund total in the adopted budget. The Controller's figure includes the General Fund's payments into other funds, such as the Library and Recreation and Parks funds, so the two totals are not directly comparable. The Reserve Fund and Budget Stabilization Fund have no adopted appropriation but do record spending, in accounts named by department (for example, "AVAILABLE - POLICE").
Voter-approved taxes and bonds
Funds that receive a tax or bond approved at the ballot box, such as Measure ULA, the County transit sales taxes (Propositions A and C, Measures R and M), Measure W and Proposition HHH. Each measure sets what its money can be used for.
| Fund | FY2026-27 adopted | FY2025-26 spent |
|---|---|---|
| House LA Fund (Measure ULA)Fund 66M · HOUSE LA FUND | $1.03B | $31.8M |
| Proposition A local transitFund 385 · PROPOSITION A LOCAL TRANSIT | $263.4M | $207.9M |
| Proposition C anti-gridlock transitFund 540 · PROPOSITION C ANTIGRIDLOCK IMP | $146.2M | $95.4M |
| Measure M local returnFund 59C · MEASURE M LOCAL RETURN SPECIAL FUND | $98.7M | $72.9M |
| Measure R local returnFund 51Q · MEASURE R LOCAL RETURN FUND | $75.1M | $60.5M |
| Measure W safe, clean water (municipal program)Fund 60W · MEASURE W - SAFE, CLEAN WATER - MUNICIPAL PROGRAM SF | $46.3M | $17.5M |
| Proposition K Projects FundFund 43K · PROPOSITION K PROJECTS FUND | — | $19K |
| GOB, Series 2026-A (taxable), Prop HHH Construction FundFund 17J · GOB, SERIES 2026-A (TAXABLE), PROP HHH CONSTRUCTION FUND | — | $13.0M |
| Prop HHH Permanent Supportive Housing Loan Program RevenueFund 66H · PROP HHH PERMANENT SUPPORTIVE HOUSING LOAN PROGRAM REVENUE | $814K | $13.1M |
| Proposition K Maintenance FundFund 43L · PROPOSITION K MAINTENANCE FUND | — | — |
| 8 smaller funds (in the download below) | — | $3.0M |
| All 18 funds | $1.66B | $515.2M |
Fees and charges for a service
Funds paid for by the people who use a service: sewer charges, trash and recycling fees, building permits, code-enforcement and rent-stabilization fees, parking revenue. The sewer system's bond funds are included here because sewer charges repay them.
| Fund | FY2026-27 adopted | FY2025-26 spent |
|---|---|---|
| Sewer Construction and MaintenanceFund 208 · SEWER CONSTRUCTION&MAINTENANCE | $250.9M | $1.08B |
| Sewer CapitalFund 761 · SEWER CAPITAL FUND | $724.2M | $338.4M |
| Sewer Operations and MaintenanceFund 760 · SEWER OPERATIONS & MAINTENANCE | $694.2M | $423.5M |
| Solid Waste Resources (trash and recycling)Fund 508 · SOLID WASTE RESOURCES FUND | $548.6M | $401.6M |
| Building and Safety permitsFund 48R · BLDG & SAFETY PERMIT ENTERPRIS | $382.9M | $271.2M |
| Wastewater bond construction fund (Series 2021, WIFIA)Fund 76A · WSSRB CONSTRUCTION FUND, SERIES 2021 (WIFIA) | — | $109.6M |
| Wastewater commercial paper construction fund (A)Fund 70W · WW SYST COMM PAPER A CONST FND | $156.4M | $3.2M |
| Systematic Code Enforcement feeFund 41M · SYSTEMATIC CODE ENFORCEMNT FEE | $121.4M | $62.2M |
| Citywide Recycling Trust FundFund 46D · CITYWIDE RECYCLING TRUST FUND | $89.6M | $40.0M |
| Wsrb Debt Service Reserve FundFund W56 · WSRB DEBT SERVICE RESERVE FUND | — | $67.5M |
| 36 smaller funds (in the download below) | $405.7M | $551.0M |
| All 46 funds | $3.37B | $3.35B |
State, federal and county money
Grants and shared taxes the City receives from other governments, such as the state gas tax, state homelessness grants (HHAP), federal housing and workforce grants and homeland-security grants.
| Fund | FY2026-27 adopted | FY2025-26 spent |
|---|---|---|
| Road Maintenance and Rehabilitation (state SB 1)Fund 59V · ROAD MAINTENANCE AND REHABILITATION PROGRAM SPECIAL FUND | $153.7M | $41.8M |
| Homeless Housing, Assistance and Prevention (state HHAP round 5)Fund 68A · HHAP-5 | — | $121.5M |
| Special Gas Tax (state)Fund 206 · SPECIAL GAS TAX ST IMPROV | $114.1M | $101.0M |
| Transportation Grants FundFund 655 · TRANSPORTATION GRANTS FUND | — | $10.1M |
| Workforce Innovation Opportunity ActFund 57W · WORKFORCE INNOVATION OPPORTUNITY ACT | $18.1M | $40.8M |
| Community Development TrustFund 424 · COMMUNITY DEVELOPMENT TRUST | $21.5M | $36.5M |
| Local Public Safety (state Proposition 172)Fund 574 · LOCAL PUBLIC SAFETY FUND | $58.4M | $55.7M |
| Hhap-3Fund 65S · HHAP-3 | — | $56.7M |
| FY 2024 Uasi Homeland Security Grant FundFund 68K · FY 2024 UASI HOMELAND SECURITY GRANT FUND | — | $2.8M |
| Encampment Resolution Fund - 10 FWY 4LFund 68E · ENCAMPMENT RESOLUTION FUND - 10 FWY 4L | — | $4.0M |
| 61 smaller funds (in the download below) | $52.6M | $175.4M |
| All 71 funds | $418.4M | $646.3M |
Other special funds
Everything else: the Library and Recreation and Parks funds (which receive most of their money from the General Fund), trust funds, business improvement districts, revolving funds and smaller special-purpose funds.
| Fund | FY2026-27 adopted | FY2025-26 spent |
|---|---|---|
| Recreation and ParksFund 302 · RECREATION AND PARKS | $371.9M | $477.0M |
| LibraryFund 300 · LIBRARY | $279.7M | $237.8M |
| Housing Department General Fund programsFund 10A · HCID GENERAL FUND PROGRAM | — | $134.6M |
| LacahsaFund 69A · LACAHSA | — | $1.5M |
| Disaster Assistance Trust FundFund 872 · DISASTER ASSISTANCE TRUST FUND | $129.1M | $29.2M |
| Recreation and Parks Golf SPEFund 52H · RECREATION AND PARKS GOLF SPE | — | $37.7M |
| City of Los Angeles Housing Impact Trust FundFund 59T · CITY OF LOS ANGELES HOUSING IMPACT TRUST FUND | $2.9M | $4.1M |
| Accessible Housing FundFund 10D · ACCESSIBLE HOUSING FUND | $42.7M | $20.9M |
| Arts and Cultural Facil & ServFund 480 · ARTS AND CULTURAL FACIL & SERV | $29.4M | $35.0M |
| LA Convention Center RevenueFund 725 · LA CONVENTION CENTER REVENUE | $40.0M | $32.6M |
| 168 smaller funds (in the download below) | $270.7M | $432.1M |
| All 178 funds | $1.17B | $1.44B |
Pension and benefit funds
Funds of the City's two retirement systems, LACERS and Los Angeles Fire and Police Pensions (LAFPP), and related benefit trusts. They pay retirees' benefits; the City's yearly contributions into them come from other funds.
| Fund | FY2026-27 adopted | FY2025-26 spent |
|---|---|---|
| LACERS (City Employees' Retirement System)Fund 800 · CITY EMPLOYEES RETIREMENT | $2.01B | $1.62B |
| Fire & Police Tier 5 Service PFund 915 · FIRE & POLICE TIER 5 SERVICE P | $989.6M | $26K |
| Fire & Police Tier 2 General PFund 804 · FIRE & POLICE TIER 2 GENERAL P | $541.1M | $28.1M |
| Employee benefits trust (IRS section 501)Fund 899 · IRS SEC501 EMPLOYEE BENEF TRUS | — | $523.6M |
| Fire & Police Tier 2 Service PFund 803 · FIRE & POLICE TIER 2 SERVICE P | $273.5M | — |
| Fire & Police Tier 5 General PFund 916 · FIRE & POLICE TIER 5 GENERAL P | $187.5M | — |
| Fire & Police Tier 3 Service PFund 805 · FIRE & POLICE TIER 3 SERVICE P | $85.7M | — |
| Fire & Police Tier 4 Service PFund 909 · FIRE & POLICE TIER 4 SERVICE P | $35.5M | — |
| Fire & Police Tier 3 General PFund 806 · FIRE & POLICE TIER 3 GENERAL P | $32.8M | — |
| Fire & Police Tier 4 General PFund 910 · FIRE & POLICE TIER 4 GENERAL P | $10.4M | — |
| 8 smaller funds (in the download below) | $17.7M | $4.1M |
| All 18 funds | $4.19B | $2.17B |
Debt, bonds and notes
Funds that hold borrowed money or repay it: the tax and revenue anticipation notes, MICLA lease-revenue bonds and the general obligation bond debt-service funds.
| Fund | FY2026-27 adopted | FY2025-26 spent |
|---|---|---|
| Tax and revenue anticipation notes (proceeds)Fund 121 · TX REV ANTICIP NOTE PROC | $1.52B | $1.54B |
| Tax and revenue anticipation notes (repayment)Fund P15 · TX REV ANTICIP NOTE DEBT | — | $1.58B |
| Micla Lease REV Bonds, Series 2025 (lacc) Construction FundFund 27M · MICLA LEASE REV BONDS, SERIES 2025 (LACC) CONSTRUCTION FUND | — | $345.0M |
| Micla Lease REV COM Paper NtesFund 298 · MICLA LEASE REV COM PAPER NTES | — | $57.8M |
| Micla Lease REV, Series 2026-A (CE and RP) Accounting FundFund 27N · MICLA LEASE REV, SERIES 2026-A (CE AND RP) ACCOUNTING FUND | — | $243.7M |
| Debt Service Reserve Fund Releases Tracking FundFund W1G · DEBT SERVICE RESERVE FUND RELEASES TRACKING FUND | $14.0M | $65.7M |
| GOB Series 2022-A (taxable), Debt Service FundFund A80 · GOB SERIES 2022-A (TAXABLE), DEBT SERVICE FUND | $35.1M | $36.0M |
| GOB Series 2018-A (taxable), Debt Service FundFund A75 · GOB SERIES 2018-A (TAXABLE), DEBT SERVICE FUND | $20.3M | $20.8M |
| GOB Series 2024-A (taxable), Debt Service FundFund A81 · GOB SERIES 2024-A (TAXABLE), DEBT SERVICE FUND | $15.1M | $15.6M |
| GOB Series 2021-A (taxable), Debt Service FundFund A78 · GOB SERIES 2021-A (TAXABLE), DEBT SERVICE FUND | $14.4M | $14.7M |
| 14 smaller funds (in the download below) | $31.8M | $31.3M |
| All 24 funds | $1.65B | $3.95B |
All 358 funds, one row each, with their family, FY2025-26 commitments and FY2025-26 revenue collected.
Download this table: ·
The largest special funds
12 of the largest special funds, each with its own page showing where its money comes from and where it goes. Revenue is what the fund collected in fiscal year FY2025-26; spent is what was charged to its FY2025-26 budget.
| Fund | FY2026-27 adopted | FY2025-26 spent |
|---|---|---|
| Sewer Construction and MaintenanceFund 208 · SEWER CONSTRUCTION&MAINTENANCE | $250.9M | $1.08B |
| House LA Fund (Measure ULA)Fund 66M · HOUSE LA FUND | $1.03B | $31.8M |
| Sewer CapitalFund 761 · SEWER CAPITAL FUND | $724.2M | $338.4M |
| Sewer Operations and MaintenanceFund 760 · SEWER OPERATIONS & MAINTENANCE | $694.2M | $423.5M |
| Solid Waste Resources (trash and recycling)Fund 508 · SOLID WASTE RESOURCES FUND | $548.6M | $401.6M |
| Recreation and ParksFund 302 · RECREATION AND PARKS | $371.9M | $477.0M |
| Building and Safety permitsFund 48R · BLDG & SAFETY PERMIT ENTERPRIS | $382.9M | $271.2M |
| LibraryFund 300 · LIBRARY | $279.7M | $237.8M |
| Proposition A local transitFund 385 · PROPOSITION A LOCAL TRANSIT | $263.4M | $207.9M |
| Road Maintenance and Rehabilitation (state SB 1)Fund 59V · ROAD MAINTENANCE AND REHABILITATION PROGRAM SPECIAL FUND | $153.7M | $41.8M |
| Proposition C anti-gridlock transitFund 540 · PROPOSITION C ANTIGRIDLOCK IMP | $146.2M | $95.4M |
| Special Gas Tax (state)Fund 206 · SPECIAL GAS TAX ST IMPROV | $114.1M | $101.0M |
Water and Power, Airports and Harbor
These three departments run on their own revenue and their boards adopt their own budgets. The Controller's data lists their funds but no adopted appropriation for any of them, so none of their money is in the City's adopted budget, and their funds are left out of the tables above.
| Department | Funds in the data, FY2025-26 | FY2026-27 adopted |
|---|---|---|
| Water and Power | 131 | $0 |
| Airports | 5 | $0 |
| Harbor | 11 | $0 |
The spending the Controller's data records for these departments' funds includes their bond, retirement and benefit funds and money moved between them, so it is not shown as a measure of what they spend. Each department publishes its own budget.
What this covers
- The General Fund receives the City's broad taxes, such as property, business, sales, utility users and hotel taxes, and pays for most departments. The Council and Mayor decide each year how it is spent.
- Special funds each receive money that can only be used for the purpose the fund was set up for: sewer charges for the sewer system, trash fees for collection and recycling, a transit sales tax for transportation, a grant for what the grant pays for.
- Adopted is the appropriation in the budget the Council adopted. Budget is the appropriation after changes during the year, which can include unspent money carried over from earlier years. Spent is what has been charged to that year's budget so far; spending against a year's budget can continue after the year ends, under contracts already signed, so FY2025-26's figures can still rise.
- Revenue is what a fund collected during a fiscal year. Spending is recorded against the budget year it was appropriated in, and funds carry balances from year to year, so a fund's revenue and spending for one year are not compared here as a surplus or shortfall.
- Fund families are this site's grouping, made from each fund's code and the City's fund name. The download lists the family of every fund.
- Not included: the Department of Water and Power, Los Angeles World Airports and the Port of Los Angeles (Harbor), which adopt their own budgets.
Sources
- Adopted totals and special-fund receipts: City Controller, Adopted Budget 2026-27 (Budget Resolution, Exhibits A to C), adopted 2026-05-27.
- Every fund's adopted, budget, spent and committed figures: City Controller, City Budget and Expenditures (uyzw-yi8n).
- Revenue collected by fund: City Controller, City Revenue (hfus-a659).
- Measure ULA in detail: Where does Measure ULA money go? Pension, debt and liability set-asides: What the City owes.