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This Chapter, adopted pursuant to Section 9.100 of the Charter of 1996 shall be known as the Budget Process Ordinance of the City and County of San Francisco.
(Added by Ord. 223-97, App. 6/6/97)
As used in this Chapter 3, names and titles shall have the following meaning:
Agency. A City department, office, or other unit of government subject to the appropriation powers of the Board.
Annual Salary Ordinance. An ordinance showing the number and rates of compensation for all positions continued or created in each annual budget and each annual and supplemental appropriation ordinance for all agencies. The Annual Salary Ordinance shall constitute the legal basis for check by the Department of Human Resources or Controller as to legality of the creation of any position in the City service and the rate of compensation fixed therefor in an approved Memorandum of Understanding with a recorgnized employee group.
Appointing Officer. The head of an agency with the power to appoint, discipline or terminate employees under the supervision or control of that agency head.
Appropriation. Resources or expenditure authority made available by the Mayor and the Board by ordinance to an agency in furtherance of a public or statutory purpose.
Board. The Board of Supervisors.
Budget. The City’s plan of financial operation for a given period of time embodying an estimate of all proposed expenditures and the proposed means of financing them.
Commission. Public body created by Charter or ordinance with the legal authority to appoint or recommend the appointment of a chief executive of the function over which it exerts guidance.
Designated Agency. Each of the following agencies: Assessor/Recorder’s Office; City Attorney’s Office; District Attorney’s Office; Mayor’s Office; Public Defender’s Office; Sheriff’s Office; Treasurer-Tax Collector’s Office; City Administrator’s Office, including Department of Public Works, Department of Technology, and other agencies under the City Administrator’s control; Adult Probation Department; Controller’s Office; Department of Child Support Services; Department of Emergency Management; and Department of Human Resources.
(Added by Ord. 223-97, App. 6/6/97; amended by Ord. 132-99, File No. 990583, App. 5/28/99; Ord. 294-19, File No. 191072, App. 12/20/2019, Eff. 1/20/2020)
(a) Each year, the Mayor shall provide instructions to all City agencies regarding the Mayor’s requests for the contents of all agencies’ proposed budget submissions for the subsequent fiscal year(s) (“Budget Instructions”). On the same date the Mayor transmits the Budget Instructions to all other agencies, the Mayor shall transmit those instructions to the Clerk of the Board. To assist City agencies with the formulation of proposed budgets, the Controller shall prepare a base budget for each agency for the subsequent two fiscal years. The base budget shall incorporate such changes in the cost of City services that the Controller determines are necessary for planning purposes, including reflecting the cost of labor agreements and the anticipated changes in the expected cost of City services delivered by nonprofit organizations to reflect annual inflation increases. City agencies, the Mayor, and the Board of Supervisors may modify these base budgets following the processes set forth in this Section 3.3 and Article IX of the Charter.
(b) After the agencies receive Budget Instructions from the Mayor each year, there shall be a public meeting, as specified in subsections (b)(1) and (2), concerning each agency’s budget priorities, excluding Designated Agencies, at which members of the public may provide input regarding the budget priorities. The purpose of the meeting shall be to allow for public input into the agency’s budget for the upcoming fiscal year(s) prior to the agency’s preparing and finalizing a proposed budget. Designated Agencies are not required to hold a public meeting under this subsection (b), but each such agency shall provide an alternative method for the public to provide input on its proposed budget priorities, and shall provide a written description of the agency’s proposed budget priorities and a format for public input on the agency’s website.
(1) For agencies subject to the oversight of a commission under the Charter or the Municipal Code, the commission may satisfy this subsection (b) by holding a hearing regarding budget priorities at a regular or special meeting of the commission at least 15 days prior to the commission’s final approval of the agency’s proposed budget. Meetings held under this subsection (b)(1) are subject to the Brown Act and the Sunshine Ordinance.
(2) Agencies that are not subject to the oversight of a commission under the Charter or the Municipal Code shall provide notice of the meeting on the agency’s website, and on the Controller’s budget web page required by Section 3.4, at least 72 hours in advance. The meeting shall be open to the public. All members of the public attending the meeting shall have the opportunity to provide at least two minutes of oral public comments during the meeting and to provide written comments before, during, or after the meeting. Meetings held under this subsection (b)(2) are not subject to the Brown Act or the Sunshine Ordinance.
(3) If the Board of Supervisors or any of its committees holds a hearing regarding an agency’s budget priorities during the period set forth in this subsection (b) and presenting the content required by this subsection, the agency shall be deemed to have satisfied the meeting requirement in this subsection.
(c) By no later than February 14 each year, there shall be a public meeting, as specified in subsections (c)(1) and (2), concerning each agency’s proposed budget. The proposed budget that the agency presents at this meeting shall provide the following information, if applicable to the agency: all agency divisions; budget totals and major changes including new or reduced initiatives and staffing changes; changes in service levels; projected salary savings; and how the agency is meeting budget instruction targets. The purpose of this meeting shall be to allow for public input into the agency’s budget for the upcoming fiscal year(s) prior to the agency’s submission of a proposed budget to the Controller. For agencies required to hold a public meeting under subsection (b), the meeting required under this subsection (c) shall occur at least 15 days after the public meeting required under subsection (b).
(1) For agencies subject to the oversight of a commission under the Charter or the Municipal Code, the commission may satisfy this subsection (c) at a regular or special meeting at which it considers final approval of the agency’s proposed budget. Meetings held under this subsection (c)(1) are subject to the Brown Act and Sunshine Ordinance.
(2) Agencies that are not subject to the oversight of a commission under the Charter or the Municipal Code shall provide notice of the meeting and a draft of the agency’s proposed budget on the agency’s website, and on the Controller’s budget web page required by Section 3.4, at least 72 hours in advance. The meeting shall be open to the public. All members of the public attending the meeting shall have the opportunity to provide at least two minutes of oral public comments during the meeting and to provide written comments before, during, or after the meeting. Meetings held under this subsection (c)(2) are not subject to the Brown Act or the Sunshine Ordinance.
(3) The City Administrator shall hold a separate public meeting under subsection (c)(2) regarding the budget of the Department of Public Works and a separate public meeting under subsection (c)(2) regarding the budget of the Department of Technology. For all other agencies under the direction of the City Administrator, the City Administrator may hold a single public meeting under subsection (c)(2) to receive input on all such agencies or, in the City Administrator’s discretion, may hold separate public meetings to receive input on one or more specific agencies.
(4) If the Board of Supervisors or any of its committees holds a hearing regarding an agency’s proposed budget during the period set forth in this subsection (c) and presenting the content required by this subsection, the agency shall be deemed to have satisfied the meeting requirement in this subsection.
(d) After the issuance of Budget Instructions, but no later than April 1 each year, the Office of the Mayor shall hold at least one meeting open to the public, at which members of the public may provide input on the Mayor’s budget priorities. The Mayor shall provide notice of the meeting and a copy of the Budget Instructions on the Mayor’s website at least 72 hours in advance. Members of the public attending the meeting shall have the opportunity to provide public comment during the meeting and to provide written comments before, during, or after the meeting. Meetings held under this subsection (d) are not subject to the Brown Act or the Sunshine Ordinance.
(e) No later than February 21 each year, each agency shall file with the Controller, for check as to form and completeness, copies of its budget estimate approved in accordance with the provisions of the Charter. The Mayor’s Budget Office shall prescribe a format for all agency budget submissions under this subsection (e).
(f) No later than March 1 each year, the Controller shall consolidate such budget estimates and transmit the same to the Mayor and the Clerk of the Board, together with such other material as the Controller determines is appropriate.
(g) No later than April 30 each year, the Mayor shall prepare and transmit to the Clerk of the Board a detailed description of the Mayor’s budget priorities that the Mayor intends will guide the content of the proposed budgets for the next two fiscal years.
(h) No later than May 1 each year, the Mayor shall transmit to the Board proposed budgets for selected departments, as determined by the Controller, in consultation with the President of the Board, the chair of the committee having jurisdiction over the budget under the Board’s Rules of Order, and the Mayor’s Budget Director. The criteria used by the Controller to determine which budgets will be submitted to the Board by May 1 should include: agencies that are not supported by the City’s general fund or departments that do not rely on the State’s budget submission in May for their revenue sources. The Mayor shall, not later than June 1 each year, transmit to the Board the complete City budget. The complete City budget shall include the proposed Annual Appropriations Ordinance, including the budgets of agencies whose budgets the Mayor did not submit on May 1, estimates of amounts required to meet bond interest and fixed charges, the proposed Annual Salary Ordinance, and the Mayor’s budget message.
(i) The Controller shall, as provided in Section 9.102 of the Charter, review the estimated revenues and assumptions contained in the Mayor’s submission of the budget and provide an opinion regarding the accuracy and reasonableness of the economic assumptions and revenue estimates on or before the tenth working day following submission of the Mayor’s budget to the Board. In addition, the Controller may also recommend to the Board such reserves as the Controller considers prudent given the proposed resources and expenditures contained in the Mayor’s budget.
(j) The committee of the Board then having jurisdiction over the budget according to the Board’s Rules of Order shall review the Mayor’s proposed budget and recommend to the Board an Interim Appropriation and Salary Ordinance which shall reflect the budget transmitted by the Mayor; provided, however, that any funds for equipment, capital improvements, new positions of employment, or any other proposed expenditures may be placed in reserve until released by the Board; and provided, further, that said ordinances shall reflect the rates of compensation established pursuant to Charter Sections A8.403, A8.404, A8.409 and A8.590-1 through A8.590-5.
(k) The Board shall not later than June 30 each year, finally pass the interim appropriation and salary ordinances.
(l) The Board shall not later than July 31 each year, adopt the Annual Appropriations Ordinance and Annual Salary Ordinance.
(m) Not later than September 30 each year, the Board shall adopt by resolution the property tax rate for the City, including amounts required for debt service.
(o) If any date shown in this Section 3.3 falls on a nonbusiness day, the due date shall be the next succeeding business day.
(Added by Ord. 223-97, App. 6/6/97; amended by Ord. 236-01, File No. 011848, App. 12/7/2001; Ord. 240-02, File No. 021502, App. 12/20/2002; Ord. 80-04, File No. 040411, App. 5/6/2004; Ord. 222-11, File No. 111001, App. 11/15/2011, Eff. 12/15/2011; Ord. 166-13
, File No. 130541, App. 8/2/2013, Eff. 9/1/2013; Ord. 294-19, File No. 191072, App. 12/20/2019, Eff. 1/20/2020; Ord. 216-23, File No. 230483, App. 11/3/2023, Eff. 12/4/2023)
(a) Beginning March 1, 2020, the Controller shall maintain a website to facilitate public access to documents and schedules related to the budget. The Controller shall provide a mechanism for agencies to post documents and information on the website, including the Mayor’s Budget Instructions; all agencies’ budget submissions; the Mayor’s proposed budget and all accompanying documents; schedules of agency or commission meetings required under Section 3.3; and all documents submitted to the Board by the Mayor, Controller, Budget and Legislative Analyst, or any agency in connection with the Board’s consideration of the budget under Section 3.3 or in connection with the Board’s consideration of supplemental appropriation ordinances. The website shall also include a calendar of deadlines, scheduled public meetings related to the budget, and other important dates related to the consideration and adoption of the budget.
(b) The Controller shall make available the proposed budget transmitted by the Mayor under Section 3.3(g) in a format which allows for the widest possible public understanding of the sources, uses and proposed programs.
(c) Each agency shall include on the home page of the agency’s website a link to the page on the Controller’s website that contains budget documents related to that agency.
The policies resulting from this Section 3.5 are intended to help the Mayor, the Board, the City’s agencies and commissions, the Office of Community Investment and Infrastructure, and the courts, to develop and effect clear policies that will promote the City’s long-term prosperity. So intended, these policies and documents shall not legally bind the Mayor, the Board, or any board, commission, or department to any specific action or course of action beyond their complying with this Section’s requirements.
(a) Mission and Goals Statements.
(1) Each agency shall submit a budget containing documentation which provides the following information:
(A) The overall mission and goals of the agency;
(B) Strategic plans that provide direction towards achieving the agency’s mission and goals;
(C) Identification of policy outcome measures that reflect the mission and goals of the agency and which can be used to gauge progress towards attaining these goals;
(D) The specific programs and activities conducted by the agency to accomplish its mission and goals and the customers or clients served;
(E) The total cost of carrying out each program or activity; and
(F) The appointing officer shall certify the extent to which the agency achieved, exceeded, or failed to meet its missions, goals, productivity and service objectives, during the prior fiscal year.
(b) Development of Strategic Plan. Each agency shall develop and review a strategic plan which contains at least a three-year forward plan to reflect policy outcomes from the operations of the agency, consistent with the then-approved budget. An agency shall be deemed to have satisfied the requirements of this subsection (b) if it has cooperated with the preparation of the City’s most recent Five-Year Financial Plan under Charter Section 9.119 and specifically the preparation of the summary of the agency’s strategic goals, resources allocated in the Plan to meet those goals, and changes in service levels expected given investment levels proposed in the Plan.
(a) By March 1 of each odd-numbered year, the Mayor shall submit to the Board of Supervisors the five-year financial plan required by Charter Section 9.119. The plan shall include an estimated summary budget or baseline projection for the General Fund of the City and County jointly prepared by the Mayor, the Board's Budget Analyst, and the Controller. By May 1 of each odd-numbered year, the Board of Supervisors shall review, amend, and adopt the five-year financial plan by resolution.
(b) By March 1 of each even-numbered year, the Mayor, the Board's Budget Analyst, and the Controller shall submit to the Board an updated estimated summary budget for the remaining four years of the five-year financial plan. By May 1 of each even-numbered year, the Board of Supervisors may review, amend, and adopt by resolution any revisions to the financial plan for the remaining four years.
(Added by Ord. 223-97, App. 6/6/97; amended by Ord. 222-11, File No. 111001, App. 11/15/2011, Eff. 12/15/2011)
(a) No later than June 1 each year, the Mayor shall transmit to the Board any legislation which, if approved, would enact or submit to the voters fee or revenue increases anticipated in the proposed budget. When a proposed fee or revenue increase requires, by law or agreement, hearings, review or approval by other agencies or parties, and this supplemental review and approval process will not allow the submission of the required legislation in final form by June 1, then the Mayor shall submit the proposed fee or revenue increase to the Board in draft form by June 1, subject to possible modification after June 1 and after the completion of the supplemental review and approval process.
(b) In addition to any other information required by the Mayor or the Board, agencies shall submit with their proposed agency budget a schedule showing each fee charged by said agency, the revenues received from each such fee, except fees regulated by State or federal law, and the costs incurred in providing the services for which the fee is assessed.
(Added by Ord. 223-97, App. 6/6/97; amended by Ord. 294-19, File No. 191072, App. 12/20/2019, Eff. 1/20/2020)
(Added by Ord. 338-00, File No. 001963, App. 12/28/2000; repealed by Ord. 222-11, File No. 111001, App. 11/15/2011, Eff. 12/15/2011)
(Added by Ord. 223-97, App. 6/6/97; repealed by Ord. 294-19, File No. 191072, App. 12/20/2019, Eff. 1/20/2020)
The proposed budget and appropriation ordinance, the detailed estimate of revenues, the Mayor's message and any accompanying budget submission shall, upon receipt by the Clerk of the Board of Supervisors, be transmitted by him or her directly to the committee of the Board of Supervisors currently having jurisdiction pursuant to the Board's rules of order.
Said committee shall return the proposed budget, annual appropriation ordinance and annual salary ordinance to the Board of Supervisors with its report thereon no later than the fifteenth day of July.
(Added by Ord. 223-97, App. 6/6/97)
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