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FISCAL YEAR 2025-2026
BUDGET SUMMARY
City Administrative Officer Matthew W. Szabo
INTRODUCTION
This booklet provides a summary of the City’s adopted budget documents. This booklet includes information about City revenues and appropriations, state and federal assistance, and related fiscal matters.
Some information is included on the City’s proprietary departments: Airports, Harbor, and Water and Power. These departments are not part of the City’s regular operating budget since they generate their own revenues and are not supported by taxes.
ELECTED AND FISCAL MUNICIPAL OFFICERS
MAYOR* KAREN BASS
CITY COUNCIL*
DISTRICT
1st. 2nd. 3rd. 4th. 5th. 6th. 7th. 8th. 9th. 10th. 11th. 12th. 13th. 14th. 15th.
CITY ATTORNEY* – Hydee Feldstein Soto CONTROLLER* – Kenneth Mejia CITY ADMINISTRATIVE OFFICER – Matthew W. Szabo OFFICE OF FINANCE / TREASURER – Diana Mangioglu INTERIM CITY CLERK – Petty F. Santos
FINANCIAL NARRATIVE
On April 21, 2025, the Mayor issued the 2025-26 Proposed Budget. On May 30, 2025,the City Council adopted the Mayor’s Proposed Budget with modifications. On June 6,2025, the Mayor signed the 2025-26 Adopted Budget as modified by the City Council.The 2025-26 Budget addresses the City’s Financial Policies as follows:
| Policy | Compliance | |
| Reserve Fund at least five percent of General Fund revenues | ✓ 5.13 percent or $420 million in the Adopted Budget.* | |
| Budget Stabilization Fund | ✓ 0.74 percent in growth from Adopted 2024-25 to Adopted 2025-26 is $194 million below 4.1 percent growth threshold permitting withdrawal of $29 million from the Fund. The 2025-26 Budget includes a $29 million withdrawal from the Fund. | |
| General Fund reserves goal: 10 percent of General Fund revenues | x 8.85 percent or $724 million: $420 million Reserve Fund; $179 million Budget Stabilization Fund; $125 million Unappropriated Balance – Reserve for Mid-Year Adjustments. | |
| Capital and technology investment at 1.5 percent of General Fund revenues | x 1.11 percent or $91 million investment. | |
| All one-time revenues used for one-time expenditures | ✓ All $172 million in one-time revenues used for $270 million in one-time expenditures. | |
| Debt service as percentage of general revenues: under 6 percent for non-voted direct and under 15 percent for total direct. | ✓ 2.40 percent for non-voted direct debt service. · 3.76 percent for total direct debt service. | |
| Achieve structural balance in which future costs are projected to be fully paid by future revenues | x Four-Year Outlook projects spending above revenues in 2026-27 ($91 million), balance in 2027-28, and surpluses in 2028-29 ($238 million) and 2029-30 ($453 million). |
- The 2025-26 Adopted Budget includes an appropriation to the Reserve Fund of $122 million as part of the 5.13 percent balance.The Controller has the discretion to execute the transfer of these funds any time during 2025-26 and anticipates doing so in December 2025.
Significant elements of the Budget include:
· Full funding for all approved labor agreements and pension and benefit costs at actuarially-determined levels.
·A $100 million increase for settlements and judgments.
·A $122 million appropriation to the Reserve Fund.
· $191 million in General Fund expenditure reductions including $40.5 million from the elimination of 614 filled positions, $58.6 million from the elimination of 961 vacant positions, and $92 million in expense, overtime, and salaries, as-needed account reductions.
The Budget faces risks:
· The revenue growth included in the Budget is consistent with historical averages but assumes that an economic recession will not occur.
· The increased appropriation for legal settlements and judgements is still lower than the actual spending levels in recent years.
· The Reserve Fund is at risk of falling below the 5 percent policy minimum and may not be available to provide significant relief if revenues fall short or if spending exceeds budgeted levels.
FINANCIAL NARRATIVE
| KEY DIFFERENCES BETWEEN 2025-26 AND 2024-25 ADOPTED BUDGETS | ||||
| 2025-26 | 2024-25 | Difference | Percent Difference | |
| Total Budget1 | $13.95 billion | $12.90 billion | $1.05 billion | 7.5% |
| General Fund Budget | $8.18 billion | $8.03 billion | $0.15 billion | 1.8% |
Pursuant to the City Charter Section 291, the Office of the City Administrative Officer will monitor the budget and transmit periodic Financial Status Reports to the Mayor and Council detailing the City’s current financial condition and recommending any necessary adjustments.
1 The “Total Budge” amount sums the revenues in the two separate categories of General Fund and special funds. This amount is also referred to as “Total” or “Total Receipts” elsewhere in this document.The Budget appropriates a portion of 2025-26 General Fund revenues ($130,783,127) to special funds,which are reflected as revenue to that special fund. In addition, the Budget appropriates certain special fund revenues to the Reimbursement of General Fund Costs Account ($660,480,612), which serves to reimburse the General Fund for related cost obligations, including pensions, benefits, and overhead costs for positions funded by those special funds. These reimbursements are General Fund revenue and are programmed into the overall City Budget.
CITY OF LOS ANGELES BUDGET SYSTEM
The City’s budget system is the process of allocating resources to programs for public services. The following is an outline of the City’s budget system.
Budget Formulation involves annually developing the Mayor’s Proposed Budget for the ensuing fiscal year. The Mayor’s Proposed Budget details City objectives, programs to achieve them, and funding levels.
Budget Adoption is the legislative process for reviewing and adopting the Mayor’s Proposed Budget either as submitted or with Council modifications. The resolutions needed to implement the budget are also approved through this process.
Budgetary Control concerns the accomplishment of the work program within budgeted funds and the receipt of estimated revenues.
Cost Control is the reduction of unnecessary costs and the attainment of increased efficiency.
BUDGET FORMULATION AND ADOPTION
The City’s fiscal year runs from July 1st to June 30th. Early in the fiscal year, the Mayor releases a budget policy letter that defines City objectives for the next fiscal year. This letter guides City departments, bureaus, and other offices in preparing their annual budget requests, which are submitted in the fall.
By early March, the Mayor reviews the revenue projections prepared by the Controller and the Office of the City Administrative Officer (CAO). In hearings with CAO and general managers, the Mayor also reviews the various budget requests. The Mayor prepares and submits the Proposed Budget to the Council. The City Charter requires that the Proposed Budget be delivered to the Council by April 20th of each year. When April 20th falls on a weekend or City holiday, the period is extended to the next business day.
The members of the Budget and Finance Committee examine the Proposed Budget in public hearings involving the department managers, CAO, and staff. The Committee then develops recommendations for Council consideration. The Charter requires the Council, by majority vote, to adopt or modify the Proposed Budget by June 1st.
Once the Council has acted, the Mayor has five working days to approve or veto any Council changes made to the Proposed Budget.
Once the Mayor has acted, the Council has five working days to sustain or override the Mayor’s actions by a two- thirds vote. The result of this process is the Adopted Budget for the next fiscal year.
BUDGET DOCUMENTS
The following budget documents and related materials are available for review online at https://cao.lacity.org/budget. Documents can also be accessed directly by clicking the document titles below.
PROPOSED BUDGET DOCUMENTS
Mayor’s Budget Summary
Presents highlights of the Proposed Budget according to the Mayor’s priorities and a summary of appropriations and receipts.
Proposed Budget
Contains the Mayor’s budget message and exhibits on revenue, appropriations, federal grants, and costs of operation of departments, bureaus, and other offices.
Detail of Department Programs (Blue Book): Volume I & Volume II
For each department, office, and bureau, summarizes the proposed changes from the current year budget; details the proposed changes within each program; identifies key metrics for each operating program; details the items within the contractual services accounts; and, provides a list of employment authorities and salaries.
Revenue Outlook
Provides an overview of revenue anticipated in the Proposed Budget including an explanation of assumptions, changes between the prior year and program year, and a five- year General Fund revenue forecast.
Supporting Information
Contains various exhibits, summaries, and working papers to assist the Council, the Chief Legislative Analyst, other City staff, and the public in the review of the Proposed Budget.
ADOPTED BUDGET DOCUMENTS
Adopted Budget (Controller’s website)
Reflects the budget as adopted by the Mayor and the Council. Budget Resolution Appendices I- III summarizes the amounts changed from the Proposed Budget.
Supplement to the Adopted Budget (White Book): Volume I & Volume II
Reflects adopted budget changes to the Detail of Department Programs (Blue Book).
Figure 1 Description: even a part of the image is a pie chart. The pie chart is divided into 7 slices. The slices are labeled “Property Taxes”, “Allocations (Subvention and Grants)”, “Utility Users Tax”, “Business and Transit Occupancy Taxes”, “Licenses, Permits, and Fees (Except Proprietary Transfers)”, “Other Fees and Taxes”, and “Other”. The pie chart shows that the majority of revenue comes from property taxes, which account for 22.2% of the total revenue. The second largest source of revenue is allocations and grants, which account for 20.0% of the total revenue. The third largest source of revenue is utility users tax, which accounts for 5.0% of the total revenue. The fourth largest source of revenue is business and transit occupancy taxes, which accounts for 8.1% of the total revenue. The fifth largest source of revenue is licenses, permits, and fees (except proprietary transfers), which accounts for 10.9% of the total revenue. The sixth largest source of revenue is other fees and taxes, which accounts for 16.5% of the total revenue. The seventh and final slice of the pie chart is labeled “Other”, and it accounts for 4.6% of the total revenue. The pie chart is drawn in a simple, easy-to-understand style. The colors used in the pie chart are blue, green, orange, and red. The font used in the pie chart is Arial.
| General Receipts: | Total | % of Total |
| Property Tax | $ 2,839,082,000 | 20.1% |
| Property Tax – Ex-CRA Increment | 172,622,000 | 1.2% |
| Utility Users Tax | 702,520,000 | 5.0% |
| Departmental Receipts | 1,644,974,145 | 11.7% |
| Business Tax | 825,000,000 | 5.8% |
| Sales Tax | 647,485,000 | 4.6% |
| Documentary Transfer Tax | 193,702,000 | 1.4% |
| Power Revenue Transfer | 227,943,000 | 1.6% |
| Transient Occupancy Tax | 314,990,000 | 2.2% |
| Parking Fines | 108,400,000 | 0.8% |
| Parking Occupancy Tax | 141,336,000 | 1.0% |
| Franchise Income | 144,103,000 | 1.0% |
| State Motor Vehicle License Fees | 6,146,000 | 0.1% |
| Grants Receipts | 46,830,876 | 0.3% |
| Tobacco Settlement | 9,555,000 | 0.1% |
| Residential Development Tax | 3,580,000 | 0.0% |
| Special Parking Revenue Transfer | 36,646,951 | 0.3% |
| Interest | 84,340,000 | 0.6% |
| Transfer from Budget Stabilization Fund | 29,000,000 | 0.2% |
| Total General Receipts | $ 8,178,255,972 | 58.0% |
| Special Receipts: | ||
| Property Tax – City Levy for Bond Redemption and Interest | $ 115,168,623 | 0.8% |
| Sewer Construction and Maintenance Fund | 1,533,005,638 | 10.9% |
| Proposition A Local Transit Assistance Fund | 193,065,988 | 1.4% |
| Prop. C Anti-Gridlock Transit Improvement Fund | 103,268,395 | 0.7% |
| Special Parking Revenue Fund | 36,183,049 | 0.3% |
| L. A. Convention and Visitors Bureau Fund | 24,230,000 | 0.2% |
| Solid Waste Resources Revenue Fund | 432,582,437 | 3.1% |
| Traffic Safety Fund | 1,300,000 | 0.0% |
| Special Gas Tax Street Improvement Fund | 116,135,000 | 0.8% |
| Housing Department Affordable Housing Trust Fund | 3,248,675 | 0.0% |
| Stormwater Pollution Abatement Fund | 32,371,073 | 0.2% |
| Community Development Trust Fund | 22,886,499 | 0.2% |
| HOME Investment Partnerships Program Fund | 8,596,402 | 0.1% |
| Mobile Source Air Pollution Reduction Fund | 4,659,620 | 0.0% |
| City Employees’ Retirement Fund | 150,558,319 | 1.1% |
| Community Services Administration Grant | 1,719,761 | 0.0% |
| Park and Recreational Sites and Facilities Fund | 2,700,000 | 0.0% |
| Convention Center Revenue Fund | 32,128,233 | 0.2% |
| Local Public Safety Fund | 55,699,146 | 0.4% |
| Neighborhood Empowerment Fund | 2,880,791 | 0.0% |
| Street Lighting Maintenance Assessment Fund | 58,800,000 | 0.4% |
| Telecommunications and PEG Development | 5,020,000 | 0.0% |
| Older Americans Act Fund | 3,362,124 | 0.0% |
| Workforce Innovation Opportunity Act Fund | 18,354,136 | 0.1% |
| Rent Stabilization Trust Fund | 24,060,550 | 0.2% |
| Arts and Cultural Facilities and Services Fund | 28,008,927 | 0.2% |
| Arts Development Fee Trust Fund | 1,650,000 | 0.0% |
| City Employees Ridesharing Fund | 4,008,000 | 0.0% |
| Allocations from Other Sources | 90,011,979 | 0.6% |
| City Ethics Commission Fund | 6,420,734 | 0.1% |
| Citywide Recycling Fund | 44,500,000 | 0.3% |
| Cannabis Regulation Special Revenue Trust Fund | 20,960,000 | 0.1% |
| Local Transportation Fund | 3,530,176 | 0.0% |
| Planning Case Processing Revenue Fund | 26,881,758 | 0.2% |
| Disaster Assistance Trust Fund | 50,412,000 | 0.4% |
| Accessible Housing Fund | 38,214,229 | 0.3% |
| Household Hazardous Waste Special Fund | 3,670,000 | 0.0% |
| Building and Safety Enterprise Fund | 176,998,822 | 1.3% |
| Housing Opportunities for Persons with AIDS | 973,526 | 0.0% |
BUDGET SUMMARY
RECEIPTS
| Total | % of Total | |
| Code Enforcement Trust Fund | 63,161,100 | 0.4% |
| El Pueblo Revenue Fund | 5,312,845 | 0.0% |
| Zoo Enterprise Fund | 31,352,506 | 0.2% |
| Central Recycling and Transfer Fund | 6,035,000 | 0.0% |
| Supplemental Law Enforcement Services | 10,568,179 | 0.1% |
| Street Damage Restoration Fee Fund | 51,400,000 | 0.4% |
| Municipal Housing Finance Fund | 10,851,000 | 0.1% |
| Measure R Traffic Relief and Rail Expansion Fund | 63,703,200 | 0.5% |
| Multi-Family Bulky Item Fund | 12,230,055 | 0.1% |
| Sidewalk Repair Fund | 16,019,632 | 0.1% |
| Measure M Local Return Fund | 73,125,176 | 0.5% |
| Code Compliance Fund | 1,500,000 | 0.0% |
| Road Maintenance and Rehabilitation Fund | 117,036,000 | 0.8% |
| Measure W Local Return Fund | 40,594,114 | 0.3% |
| Planning Long-Range Planning Fund | 10,945,000 | 0.1% |
| City Planning System Development Fund | 9,171,405 | 0.1% |
| House LA Fund | 466,160,000 | 3.3% |
| Raise LA Fund | 10,306,584 | 0.1% |
Total Special Receipts. \$ 4,477,696,406 31.7%
Available Balances:
Sewer Construction and Maintenance Fund. \$ 247,865,145 1.8% Proposition A Local Transit Assistance Fund. 128,703,589 1.0% Prop. C Anti- Gridlock Transit Improvement Fund. 18,479,370 0.1% Special Parking Revenue Fund. 15,005,985 0.1% L.A. Convention and Visitors Bureau Fund. 4,379,159 0.0% Solid Waste Resources Revenue Fund. 214 0.0% Forfeited Assets Trust Fund. 2,964,855 0.0% Traffic Safety Fund. 28,585 0.0% Special Gas Tax Fund. 319,648 0.0% Housing Department Affordable Housing Trust Fund. 12,779,346 0.1% Stormwater Pollution Abatement Fund. 179,280 0.0% Mobile Source Air Pollution Reduction Fund. 2,413,098 0.0% Convention Center Revenue Fund. 5,000,000 0.0% Local Public Safety Fund. 853 0.0% Neighborhood Empowerment Fund. 453,985 0.0% Street Lighting Maintenance Asmt. Fund. 3,766,939 0.0% Telecommunications and PEG Development. 1,737,752 0.0% Rent Stabilization Trust Fund. 32,910,394 0.2% Arts and Cultural Facilities and Services Fund. 8,627,424 0.1% Arts Development Fee Trust Fund. 851,592 0.0% City Employees Ridesharing Fund. 4,192,343 0.0% City Ethics Commission Fund. 579,266 0.0% Citywide Recycling Fund. 17,701,993 0.1% Cannabis Regulation Special Revenue Trust Fund. 2,557,633 0.0% Planning Case Processing Revenue Fund. 126,043 0.0% Disaster Assistance Trust Fund. 33,470,206 0.3% Accessible Housing Fund. 1,212,076 0.0% Household Hazardous Waste Special Fund. 4,812,369 0.0% Building and Safety Enterprise Fund. 258,274,063 1.8% Code Enforcement Trust Fund. 53,604,057 0.4% El Pueblo Revenue Fund. 47,967 0.0% Central Recycling and Transfer Fund. 5,403,592 0.1% Supplemental Law Enforcement Services Fund. 1,114,929 0.0% Street Damage Restoration Fee Fund. 245,283 0.0% Municipal Housing Finance Fund. 15,851,504 0.1% Measure R Traffic Relief and Rail Expansion Fund. 11,265,854 0.1% Multi-Family Bulky Item Fund. 2,173,415 0.0% Measure M Local Return Fund. 40,761,269 0.3% Code Compliance Fund. 520,439 0.0% Road Maintenance and Rehabilitation Fund. 47,668,006 0.4% Measure W Local Return Fund. 7,785,452 0.1% Planning Long-Range Planning Fund. 812 0.0%
BUDGET SUMMARY
| RECEIPTS | ||
| % of | ||
| Total | Total | |
| City Planning System Development Fund | 149,153 | 0.0% |
| House LA Fund | 447,773,000 | 3.2% |
| Raise LA Fund | 3,611,000 | 0.0% |
| Total Available Balances | $ 1,447,368,937 | 10.3% |
| Total Receipts | $ 14,103,321,315 | 100.00% |
UNRESTRICTED REVENUES COMPARISON (\$ MILLIONS)
I. TOTAL BUDGET*
II. RESTRICTED REVENUES All Special Funds General Fund Revenues from grants, fees for services, and reimbursements TOTAL RESTRICTED REVENUES
III. UNRESTRICTED REVENUES
IV. CHANGE IN UNRESTRICTED REVENUES FROM PRIOR YEAR
| 2023-24 Adopted | 2024-25 Adopted | 2025-26 Adopted |
| $ 13,145.5 | $ 12,897.4 | $ 14,103.3 |
| 5,242.1 | 4,864.4 | 5,925.1 |
| 1,218.9 | 1,318.7 | 1,561.9 |
| 6,461.0 | 6,183.1 | 7,487.0 |
| $ 6,684.5 | $ 6,714.3 | $ 6,616.3 |
| $ 29.8 | $ (98.0) |
UNRESTRICTED REVENUES (\$6.6 BILLION)
Figure 1 Description: even a part of the image is a pie chart. The pie chart is divided into 7 slices. Each slice represents a different category. The categories are: Police, Fire, Library, Recreation & Parks, City Attorney, Other, and Public Works. The percentages of each category are displayed next to each slice. The pie chart is presented in a simple and easy-to-understand format. The colors used in the pie chart are blue, red, green, yellow, and pink. The font used in the pie chart is Arial.
SUMMARY OF APPROPRIATIONS
Classified by Object of Expenditure
| Salaries | Expenses | Equipment | Special | Total | |
| Aging | 4,906,027 | 5,865,054 | – | – | 10,771,081 |
| Animal Services | 26,019,488 | 2,477,927 | – | – | 28,497,415 |
| Building and Safety | 146,626,491 | 2,680,442 | – | – | 149,306,933 |
| Cannabis Regulation | 7,257,568 | 1,378,132 | – | – | 8,635,700 |
| City Administrative Officer | 28,171,799 | 15,196,348 | – | – | 43,368,147 |
| City Attorney | 173,221,406 | 12,798,579 | – | – | 186,019,985 |
| City Clerk | 14,720,815 | 3,954,059 | – | – | 18,674,874 |
| City Planning | 63,225,968 | 6,535,125 | 92,040 | – | 69,853,133 |
| City Tourism | 1,754,640 | 72,000 | – | – | 1,826,640 |
| Civil, Human Rights and Equity | 3,684,115 | 223,775 | – | – | 3,907,890 |
| Community Investment for Families | 11,514,746 | 33,345,282 | – | – | 44,860,028 |
| Controller | 22,507,121 | 817,607 | – | – | 23,324,728 |
| Council | 38,368,938 | 918,869 | – | – | 39,287,807 |
| Cultural Affairs | 11,080,758 | 1,068,991 | – | 7,673,694 | 19,823,443 |
| Disability | 3,524,881 | 1,594,442 | – | 80,000 | 5,199,323 |
| Economic and Workforce Development | 18,771,717 | 5,580,906 | – | – | 24,352,623 |
| El Pueblo de Los Angeles | 1,617,778 | 597,416 | – | – | 2,215,194 |
| Emergency Management | 4,987,364 | 55,047 | – | – | 5,042,411 |
| Employee Relations Board | 447,835 | 65,988 | – | – | 513,823 |
| Ethics Commission | 6,202,329 | 797,671 | – | – | 7,000,000 |
| Finance | 39,788,436 | 10,523,941 | – | – | 50,312,377 |
| Fire | 851,309,222 | 46,476,996 | – | – | 897,786,218 |
| General Services | 131,426,500 | 82,418,454 | 120,000 | 6,078,219 | 220,043,173 |
| Housing | 94,164,993 | 12,602,932 | – | – | 106,767,925 |
| Information Technology Agency | 46,683,813 | 33,637,757 | – | 13,026,771 | 93,348,341 |
| Mayor | 10,329,434 | 399,906 | – | – | 10,729,340 |
| Neighborhood Empowerment | 2,968,836 | 124,609 | – | 4,000 | 3,097,445 |
| Personnel | 66,361,784 | 8,638,340 | – | 1,373,246 | 76,373,370 |
| Police | 1,861,353,847 | 101,796,376 | 23,811,038 | – | 1,986,961,261 |
| Public Accountability | 1,594,653 | 2,323,339 | – | – | 3,917,992 |
| Board of Public Works | 11,811,054 | 15,595,877 | – | – | 27,406,931 |
| Bureau of Contract Administration | 44,619,799 | 2,582,071 | – | – | 47,201,870 |
| Bureau of Engineering | 115,781,358 | 3,460,360 | – | – | 119,241,718 |
| Bureau of Sanitation | 381,967,321 | 39,671,701 | – | – | 421,639,022 |
| Bureau of Street Lighting | 38,169,375 | 5,530,426 | 1,000 | 5,547,000 | 49,247,801 |
| Bureau of Street Services | 114,277,424 | 54,157,267 | 377,070 | – | 168,811,761 |
| Transportation | 183,156,673 | 30,890,244 | 1,500,000 | – | 215,546,917 |
| Youth Development | 1,453,688 | 36,000 | – | 90,000 | 1,579,688 |
| Zoo | 23,301,649 | 7,800,857 | – | – | 31,102,506 |
| Total-Budgetary Departments | 4,609,131,643 | 554,691,113 | 25,901,148 | 33,872,930 | 5,223,596,834 |
| Appropriations to City Employees' Retirement | – | – | – | 150,558,319 | 150,558,319 |
| Appropriations to Library Fund | – | – | – | 269,765,136 | 269,765,136 |
| Appropriations to Recreation and Parks Fund | – | – | – | 298,411,651 | 298,411,651 |
| Total-Appropriations | – | – | – | 718,735,106 | 718,735,106 |
| Total-Departmental | 4,609,131,643 | 554,691,113 | 25,901,148 | 752,608,036 | 5,942,331,940 |
SUMMARY OF APPROPRIATIONS
Classified by Object of Expenditure
| Salaries | Expenses | Equipment | Special | Total | |
| Bond Redemption and Interest | – | – | – | 115,168,623 | 115,168,623 |
| Capital Finance Administration | – | – | – | 198,879,816 | 198,879,816 |
| Capital and Technology Improvement Expenditure Program | – | – | – | 885,524,652 | 885,524,652 |
| General City Purposes | – | – | – | 313,751,170 | 313,751,170 |
| Petroleum Products | – | 43,109,595 | – | – | 43,109,595 |
| Human Resources Benefits | – | – | – | 947,667,548 | 947,667,548 |
| Leasing | – | – | – | 39,174,048 | 39,174,048 |
| Liability Claims | – | – | – | 187,370,072 | 187,370,072 |
| Proposition A Local Transit Assistance Fund | – | – | – | 312,258,198 | 312,258,198 |
| Proposition C Anti-Gridlock Transit Improvement Fund | – | – | – | 50,231,020 | 50,231,020 |
| Special Parking Revenue Fund | – | – | – | 45,302,361 | 45,302,361 |
| Tax and Revenue Anticipation Notes | – | – | – | 1,413,851,517 | 1,413,851,517 |
| Unappropriated Balance | – | – | – | 290,522,442 | 290,522,442 |
| Wastewater Special Purpose Fund | – | – | – | 801,257,795 | 801,257,795 |
| Water and Electricity | – | – | – | 51,400,000 | 51,400,000 |
| Other Special Purpose Funds | – | – | – | 2,465,520,518 | 2,465,520,518 |
| Total-Non Departmental | – | 43,109,595 | – | 8,117,879,780 | 8,160,989,375 |
| Total | 4,609,131,643 | 597,800,708 | 25,901,148 | 8,870,487,816 | 14,103,321,315 |
AUTHORIZED CITY STAFFING
Figure 1 Description: even a fifth of the way through the year, how many police officers do you think are on the streets?The image is a bar chart titled “Positions” and it shows the number of police officers on the streets in different fiscal years from 2015-16 to 2025-26. Each year is represented by a bar, with the height of the bar indicating the number of police officers. The bars are color-coded to differentiate between “All Others” and “Police (sworn and civilian).” The chart includes a legend at the bottom to clarify the color coding. The years are listed along the x-axis, and the number of police officers is shown along the y-axis. The chart provides a visual representation of the distribution of police officers across different fiscal years.
Not including Proprietary Departments
Authorized City Staffing includes all regular position authorities, excluding Commissioner position authorities. In addition to the regular position authorities reflected in the chart, the 2025- 26 Adopted Budget includes 3,003 resolution authorities. This exhibit does not include positions in the Department of Airports, Los Angeles City Employees’ Retirement System, Harbor Department, Department of Pensions, and Department of Water and Power.
GENERAL FUND CONTRIBUTIONS TO PENSION SYSTEMS
The City makes annual contributions to the City Employees’ Retirement System (for civilian) and Fire and Police Pensions (for sworn) based on rates prepared by actuaries and adopted by their respective boards. It includes the required payments for the family death benefit, excess benefit, and limited- term retirement plans. Contributions are funded through the issuance of tax and revenue anticipation notes. By funding required contributions through the issuance of notes, the City is able to make the entire contribution in July 2025, resulting in additional investment earnings on the payment that will discount the City’s contribution.
The chart below presents a five- year history of General Fund contributions to the retirement systems as budgeted.
Figure 1 Description: even a part of the image is a bar graph.This image displays a bar graph representing the contributions of the City Employees’ Retirement System and the Fire and Police Pensions. The bar graph has four sets of bars, each representing a fiscal year from 2021-22 to 2025-26. The first set of bars, representing the City Employees’ Retirement System, is yellow and the second set of bars, representing the Fire and Police Pensions, is blue. The values of the contributions are displayed in millions of dollars. The font used in the graph is Arial. The style of the image is professional and straightforward.
CAPITAL AND TECHNOLOGY IMPROVEMENT EXPENDITURE ROGRAM SUMMARY
The City annually prepares the Capital and Technology Improvement Expenditure Program (CTIEP) designed to keep street, sewers, municipal buildings, technology, and other facilities in a safe and efficient operating condition. Physical plant projects are infrastructure improvements such as streets, storm drains, and bikeways. Municipal Facilities projects are public facilities such as libraries, animal shelters, police and fire stations, and parks. Technology projects represent a significant investment in technology infrastructure, including major technology systems.
The City also funds other infrastructure improvements that are not captured in the CTIEP. These improvements included, but are not limited to sidewalk repairs, the Pavement Preservation Program, access ramps associated with pavement preservation activities, street furniture, tree planting, and Vision Zero improvements. These infrastructure expenditures are not captured in the total amount below.
SOURCES OF FUNDS
General Fund. 50,302,571 Local Transportation Fund. 1,208,819 Measure M Local Return Fund. 18,690,753 Measure R Traffic Relief and Rail Expansion Fund. 2,896,262 Measure W Local Return Fund. 14,984,298 MICLA. 121,250,825 Park and Recreational Sites and Facilities Fund. 2,700,000 SB1 Road Maintenance and Rehabilitation Fund. 102,017,566 Sewer Capital Fund. 709,444,000 Special Gas Tax Improvement Fund. 3,410,737 Street Lighting Maintenance Assessment Fund. 3,035,800 Total. (1,029,941,577)
CAPITAL AND TECHNOLOGY IMPROVEMENT EXPENDITURE ROGRAM SUMMARY
EXPENDITURES AND APPROPRIATIONS
CTIEP Clean Water Projects
Conveyance Systems 137,777,000Donald C. Tillman Water Reclamation Plant 382,192,000Hyperion Water Reclamation Plant 59,361,000Los Angeles- Glendale Water Reclamation Plant 25,754,000Pumping Plants 11,184,000System- wide Program Requirements 61,302,000Terminal Island Water Reclamation Plant 31,874,000Subtotal 709,444,000
CTIEP Municipal Facilities
Arts and Cultural Opportunities 299,895Building and Facilities 140,547,546Recreational Opportunities 2,700,000Subtotal 143,547,441
CTIEP Physical Plant
Stormwater 14,984,298Street Repair and Improvements 138,099,738Contingencies 700,000Subtotal 153,784,036
CTIEP Technology
Major Projects and System Replacements 18,680,300Citywide Infrastructure 4,485,800Subtotal 23,166,100
Total 1,029,941,577
FEDERAL AND STATE GRANT FUNDING ESTIMATES BY SUBFUNCTION
I. City Departments estimate () 586,249,743(in grant receipts 2025 – 26. The City match for these grant receipts is estimated at) \ (42,815,254) .
II. Proprietary Departments estimate () 476,119,519(in grant receipts for 2025 – 26. The Proprietary match for these grant receipts is estimated at) \ (211,701,304) .
The grants identified below are funded by federal, state, and other local agencies. Estimates were provided by departments as of April 2025.
| Subfunction | 2023-24 Actual Receipts | 2024-25 Estimated Receipts | 2025-26 Estimated Receipts | |
| Budgetary, Library, and Recreation and Parks Departments | ||||
| Legal Prosecution | $ 1,610,652 | $ 3,168,985 | $ 2,817,264 | |
| Crime Control | $ 65,490,885 | $ 110,362,827 | $ 97,492,425 | |
| Local Emergency Planning Response | $ 4,226,916 | $ 8,782,540 | $ 21,326,067 | |
| Wastewater Collection, Treatment & Disposal | $ 56,067 | $ — | $ 72,000 | |
| Environmental Quality | $ 55,470,992 | $ 21,236,115 | $ 18,557,243 | |
| Street & Highway Transportation | $ 43,882,987 | $ 155,427,047 | $ 83,942,475 | |
| Mass Transit | $ 2,014,763 | $ 9,432,257 | $ 8,168,482 | |
| Arts & Cultural Opportunities | $ 20,000 | $ 20,000 | $ 20,000 | |
| Educational Opportunities | $ 555,101 | $ 1,293,595 | $ 1,300,255 | |
| Capital | $ 7,669,006 | $ 28,324,662 | $ 24,916,000 | |
| Economic Opportunities & Development | $ 87,232,078 | $ 78,589,614 | $ 82,266,606 | |
| Employment Opportunities | $ 61,953,366 | $ 61,368,000 | $ 61,360,000 | |
| Human Services | $ 199,760,553 | $ 394,906,115 | $ 171,182,049 | |
| Administrative | $ 12,196,218 | $ 12,608,083 | $ 12,828,877 | |
| Subtotal | $ 542,139,584 | $ 885,519,840 | $ 586,249,743 | |
| Proprietary Departments | ||||
| Crime Control | $ 6,124,759 | $ 2,931,700 | $ 2,430,300 | |
| Local Emergency Planning Response | $ — | $ — | $ — | |
| Environmental Quality | $ 197,333,032 | $ 52,869,296 | $ 228,366,619 | |
| Street & Highway Transportation | $ 16,468,997 | $ 14,160,000 | $ 54,229,600 | |
| Capital | $ 84,052,000 | $ 143,020,000 | $ 162,184,000 | |
| Economic Opportunities & Development | $ 40,000,000 | $ 318,000 | $ 28,909,000 | |
| Subtotal | $ 343,978,788 | $ 213,298,996 | $ 476,119,519 | |
| City of Los Angeles – Total Grant Funding | $ 886,118,372 | $ 1,098,818,836 | $ 1,062,369,262 |
HOMELESS BUDGET
The Homeless Budget describes funding included in the Budget for the provision of housing and services to homeless individuals and families in the City. Items included as part of the Homeless Budget are funded within the individual budgets for the Los Angeles Homeless Services Authority (LAHSA), City departments, Unappropriated Balance, and the General City Purposes budget.
In addition to these 2025- 26 Budget appropriations, the Homeless Budget also includes anticipated spending in 2025- 26 for a variety of bond and grant programs.
Measure A, officially titled the Affordable Housing, Homelessness Solutions, and Prevention Now Transactions and Use Tax Ordinance, was adopted by voters in November 2024. This initiative repeals the previous Measure H and replaces its (0.25\%) sales tax with a higher (0.5\%) sales tax to be collected countywide, generating an estimated () 1\$ billion annually starting April 2025.
The state and federal government have also awarded the City a variety of grants that support efforts to develop temporary and permanent housing and provide hygiene, outreach, supportive services, shelter interventions, and other purposes.
SOURCES OF FUNDS
Balance Available, July 1. . 99,500,000 General Fund. 250,947,817 Departmental Special Funds. 37,302,428 American Rescue Plan – HOME Investment Partnerships Program Fund. 10,468,377 Emergency Stabilization Beds. 24,189,742 Encampment Resolution Grant – Arroyo Seco. 6,309,881 Encampment Resolution Grant – Ballona. 1,821,247 Encampment Resolution Grant – Hollywood. 7,123,957 Encampment Resolution Grant – Los Angeles River. 4,011,358 Encampment Resolution Grant – San Fernando Osbourne. 3,795,832 Encampment Resolution Grant – 10 Freeway. 22,726,723 Homeless Housing, Assistance and Prevention 2 Grant. 3,283,226 Homeless Housing, Assistance and Prevention 3 Grant. 12,284,023 Homeless Housing, Assistance and Prevention 4 Grant. 24,941,464 Homeless Housing, Assistance and Prevention 5 Grant. 164,335,500 Homeless Housing, Assistance and Prevention 6 Grant (Pending). 71,820,000 Measure United to House LA. 146,654,613 Proposition HHH. 37,286,378 State/Federal Grants and Other Local Funds. 24,511,658 Total. 953,314,224
HOMELESS BUDGET
EXPENDITURES AND APPROPRIATIONS
LOS ANGELES HOMELESS SERVICES AUTHORITY
Los Angeles Homeless Point- in- Time Count. 912,003 Los Angeles Continuum of Care (CoC) Administration. 5,934,815 Shelter and Housing Interventions. 27,622,082 Street Strategies. 16,177,666
Subtotal. 50,646,566
CITY DEPARTMENTS
Aging Older Workers Employment Program. 767,262
Animal Services
Homeless Services Support/Pet Resource Centers. 94,685
City Administrative Officer
CAO Homelessness Oversight and Administration. 1,175,975 Proposition HHH Facilities Bond Program. 202,741
City Attorney
Proposition HHH Legal Support. 407,934 Tenant Anti- Harassment Implementation Support. 156,061
City Planning
Housing Unit. 1,032,043 Priority Housing. 586,354 Streamlining Affordable Housing Permit Process. 835,729
Community Investment for Families
FamilySource Center (FSC). 3,612,774 Solid Ground Program. 4,747,655 Survivor Services System. 11,829,767
Disability
Community Engagement Coordinator. 113,289 Community Services Coordinator. 77,331 Disability and Homeless Services Analyst. 122,422 Durable Medical Equipment. 40,000 Homeless and HIV Program. 190,000
Economic and Workforce Development
LA RISE. 2,700,000
Emergency Management
Homelessness Preparedness and Response. 118,829
Fire
Advanced Provider Response Unit (APRU). 339,538
Fast Response Vehicle. 1,151,585
SOBER Unit. 160,736
General Services
Custodial Services for the Los Angeles City Mall. 300,000
Hepatitis A Prevention and Custodial Service. 164,442
Homelessness Intervention Leasing. 5,012,414
Homeless Intervention Unit. 552,375
Property Management Services for Mayfair Hotel. 3,583,405
Housing
Construction Services for Proposition HHH. 110,942
Eviction Defense Program. 363,869
Grants Unit Oversight. 140,561
Homelessness Services. 232,339
Lease Up Coordinator for Permanent Supportive Housing. 100,954
HOMELESS BUDGET
Los Angeles Homeless Services Authority 450,742 Prevailing Wage Monitoring for Proposition HHH 99,618 Proposition HHH Contracts 503,500 Proposition HHH Occupancy Monitoring 249,526 Proposition HHH Program Staff 414,945 Street Medicine 1,979,978 Tenant Anti- Harassment 1,581,581
Police
Homeless Coordinator’s Office 534,111 Homeless Coordinator Resources 862,824 Resource Enhancement Services and Enforcement Team 340,231 Vehicle Recycling Program 3,000,000
Public Works, Board
Accounting Support 169,856 Public Works, Bureau of Contract Administration
United to House LA Compliance 198,521
Public Works, Bureau of Sanitation
Clean Streets Safety and Training Program 103,022 Coastal CARE+ Team 637,494 CARE/CARE+ 33,383,629 CARE/CARE+ Administrative Program Support 1,096,466 CARE/CARE+ Geographic Information Systems Specialist 109,311 CARE/CARE+ Program Support 2,609,078 CARE/CARE+ Supplemental Services and Supervision 2,608,801 CARE Information Services Oversight 129,808 Council District 12 CARE/CARE+ 1,544,000 Livability Services Management Expansion 226,211 Livability Services Safety Training 568,120 Operation Healthy Streets (OHS) 1,090,761
Recreation and Parks
24- Hour Public Restroom Access (Venice) 218,130 Bulky Item Illegal Dumping Crew 587,001 Gladys Park Maintenance Program 175,917 Homeless Encampment Cleanup 1,725,414 Park Restroom Enhancement Program 3,013,955 San Julian Park Maintenance Program 169,027
Transportation
Community Assistance Parking Program 147,895
Subtotal. \$ 101,553,484
NON-DEPARTMENTAL APPROPRIATIONS
General City Purposes
Additional Homeless Services. \$ 9,000,000 Alliance Settlement. 3,865,898 CIRCLE: 24/7 Homelessness Crisis Response Pilot. 7,200,000 Citywide Homeless Interventions (Non- Alliance). 13,099,893 Clinica Romero. 100,000 Homelessness Emergency (Inside Safe). 36,179,658 Homelessness Emergency (Inside Safe) Prior Year Reappropriation. 99,500,000 Mobile Laundry Truck. 67,600 Opioid Settlement Funds. 4,000,000
Capital and Technology Improvement Expenditure Program (CTIEP)
Mayfair Hotel Capital Program. 1,195,000
HOMELESS BUDGET
Measure United to House LA (ULA)
Acquisition and Rehabilitation of Affordable Housing 41,195,116Eviction Defense/Prevention 41,195,116Income Support for Rent- Burdened At- Risk Seniors and Persons with Disabilities 47,786,335Protections from Tenant Harassment 8,239,023Tenant Outreach and Education 8,239,023
Unappropriated Balance
Interim Housing 53,145,450LAHSA- Homeless Engagement Teams (HETs) 3,290,288LAHSA – System Navigators 528,408Overtime for Interim Homeless Housing Sites 4,378,000
Subtotal. \$ 382,204,808
OFF-BUDGET SPENDING
ARP – Homekey 2.0 Permanent Supportive Housing 8,975,044ARP – Homekey 3.0 Permanent Supportive Housing 1,493,333Emergency Stabilization Beds 24,189,742Encampment Resolution Grant – Arroyo Seco 6,309,881Encampment Resolution Grant – Ballona 1,821,247Encampment Resolution Grant – Hollywood 7,123,957Encampment Resolution Grant – Los Angeles River 4,011,358Encampment Resolution Grant – San Fernando Osbourne 3,795,832Encampment Resolution Grant – 10 Freeway 22,726,723Homeless Housing, Assistance and Prevention 2 Grant 3,283,226Homeless Housing, Assistance and Prevention 3 Grant 12,284,023Homeless Housing, Assistance and Prevention 4 Grant 24,941,464Homeless Housing, Assistance and Prevention 5 Grant 164,335,500Homeless Housing, Assistance and Prevention 6 Grant 71,820,000Proposition HHH Project Expenditures 37,286,378State/Federal Grants and Other Local Funds 24,511,658
Subtotal. \$ 418,909,366
Total LAHSA, City Departments, Non- Departmental Appropriations, and Off- Budget Spending. \$ 953,314,224
LOS ANGELES CITY EMPLOYEES’ RETIREMENT SYSTEM (LACERS)
The LACERS Board of Administration is responsible for City Employees’ Retirement Fund investments and the administration of retirement, disability, and death benefits for City civilian employees, with the exception of Department of Water and Power employees.
RECEIPTS
City Contributions 853,748,770 Member Contributions 338,351,000 Family Death Benefit Plan Member Premiums 37,000 Member and Self- Funded Dental Insurance Premium 15,045,000 Earnings on Investments 536,879,000 Total Receipts 1,744,060,770
EXPENDITURES
Retirement Allowances 1,477,440,000 Family Death Benefit Plan Allowances 820,000 Retired Medical and Dental Subsidy 179,140,000 Retired Medicare Part B Reimbursements 25,153,000 Self- Funded Dental Insurance Claims 13,701,000 Refund of Member & Deceased Retired Accumulated Contributions 18,323,000 Administrative Expenses and Fee 52,952,680 Investment Management Expense 157,178,340 Total Expenditures 1,924,708,020 Increase in Fund Balance (180,647,250) Total Expenditures and Increase in Fund Balance 1,744,060,770
No. of ACTIVE MEMBERS 26,782 No. of RETIRED MEMBERS (includes beneficiaries) 22,763
LOS ANGELES FIRE AND POLICE PENSIONS SYSTEM (LAFPP)
The Board of Pension Commissioners is responsible for the Fire and Police Pension System, New Pension System, and the Safety Members Pension Plan investments and the administration of service, disability, and dependents’ pensions for members of the Fire and Police Departments and certain Harbor Port Police and Airport Peace Officers.
RECEIPTS
City Contributions 644,917,015 Member Contributions 188,726,523 Earnings on Investments 585,000,000 Miscellaneous 500,000 Total Receipts 1,419,143,538
EXPENDITURES
Service Pensions 1,204,000,000 Service Pensions DROP payout 192,572,000 Disability Pensions 114,000,000 Surviving Spouses’ and Minors/Dependents’ Pensions 182,000,000 Refund of Contributions 6,500,000 Health and Dental Insurance Subsidy 180,800,000 Medicare and Health Insurance Reimbursement 22,300,000 Investment Management Expense 188,633,768 Administrative Expense 32,711,000
Total Expenditures 2,123,516,768 Increase in Fund Balance 704,373,230 Total Expenditures and Increase in Fund Balance 1,419,143,538
No. of ACTIVE MEMBERS 12,369 No. of RETIRED MEMBERS (includes beneficiaries) 14,423
DEPARTMENT OF AIRPORTS
DEPARTMENT OF AIRPORTSThe Department of Airports, under the Board of Airport Commissioners, is responsible for the management, supervision, and control of all airports and airport facilities under the jurisdiction of the City of Los Angeles. It plans, constructs, and maintains its own buildings and controls its own funds in accordance with the Los Angeles City Charter.
RECEIPTS
RECEIPTSBalance Available. (4,868,696,000) Operating Revenue. 2,270,950,000 Other Receipts. 3,592,662,000 Total Receipts. (10,732,308,000)
APPROPRIATIONS
APPROPRIATIONSMaintenance and Operations Expense. (1,259,306,000) Non- Operating Expense. 2,670,586,000 Bond Redemption and Interest. 1,208,316,000 Airport Reserves. 5,594,100,000 Total Appropriations. (10,732,308,000)
HARBOR DEPARTMENT
HARBOR DEPARTMENTThe Harbor Department, under the Board of Harbor Commissioners, is responsible for the management, supervision, and control of the Harbor District and operates the Port of Los Angeles. It constructs and maintains its own facilities and controls its own funds, which must be used in connection with maritime commerce, navigation, fisheries, and marine recreation in accordance with the Los Angeles City Charter and the State of California Tidelands Trust.
RECEIPTS
RECEIPTSRestricted Funds. (192,230,518) Unrestricted Funds Available. 1,535,576,796 Operating and Non- Operating Receipts. 902,155,286 Proceeds from Debt Issuance. – Grant Receipts (Capital). 75,667,503 Total Receipts. (2,705,630,103)
APPROPRIATIONS
APPROPRIATIONSOperating Budget. (557,119,616) Capital Budget. 278,124,617 Debt Repayments. 36,060,000 Accrual Adjustments. 3,173,138 Restricted Cash. 233,230,518 Unappropriated Balance. 1,597,922,214 Total Appropriations. (2,705,630,103)
DEPARTMENT OF WATER AND POWER
The Department of Water and Power, under the City Charter, is responsible for supplying the City and its inhabitants with water and electric energy. It constructs, operates, and maintains works extending throughout the City and to Inyo and Mono counties to import water and electric energy and works extending to other western states to import electric energy.
| Water Revenue Fund | Power Revenue Fund | Retirement Fund, Disability Fund, Death Benefit Fund, and Retiree Health Benefits Plan | |
| ADOPTED RECEIPTS | |||
| Adjusted Balance, July 1 | $ 539,500,000 | $ 879,795,000 | $ – |
| Sales of Water or Electricity | 2,169,589,000 | 5,506,594,000 | – |
| Revenue Bonds | 324,081,000 | 1,819,876,000 | – |
| Intradepartmental Receipts | 574,518,000 | 492,388,000 | – |
| Other | 180,394,000 | 470,860,000 | 2,067,490,700 |
| Total Receipts | $ 3,788,082,000 | $ 9,169,513,000 | $ 2,067,490,700 |
| ADOPTED APPROPRIATIONS | |||
| Salaries | $ 682,827,000 | $ 1,589,364,000 | $ – |
| Materials, Supplies, Equipment | 276,725,000 | 483,103,000 | – |
| Bond Redemption and Interest | 454,987,000 | 877,628,000 | – |
| Intradepartmental Expenses | 492,387,000 | 574,518,000 | – |
| Purchased Water / Fuel and Energy | 245,712,000 | 1,671,562,000 | – |
| Other | 1,079,147,000 | 2,615,436,000 | 2,067,490,700 |
| Subtotal | $ 3,231,785,000 | $ 7,811,611,000 | $ 2,067,490,700 |
| Adjustments | $ (48,097,000) | $ (142,902,000) | $ – |
| Unappropriated Balance | 508,200,000 | 1,215,000,000 | – |
| Total Appropriations | $ 3,788,082,000 | $ 9,169,513,000 | $ 2,067,490,700 |
