Los Angeles, CA vs San Francisco, CA
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
San Francisco, CA outspends Los Angeles, CA by a wide margin per resident — $184,131 versus $85,432, a 116% difference. A gap this size usually reflects a structurally different service mix or accounting scope rather than a single line item.
San Francisco, CA edges Los Angeles, CA on the Fiscal Health Score by 1 points — 48/100 (grade D) to 47/100 (grade D). At a margin this narrow the grade is close enough that the factor-level detail matters more than the composite.
Los Angeles, CA reports no outstanding debt per resident in its Census filing, while San Francisco, CA carries $2,031 per resident. Their budgets diverge on where the largest per-resident dollars go: Los Angeles, CA leads with police at $4,111 per resident, while San Francisco, CA leads with parks and recreation at $4,119.
They also fund themselves differently: other revenue is the largest single revenue source in Los Angeles, CA at 51% of total revenue, whereas San Francisco, CA relies most on intergovernmental transfers at 7%.
Summary
San Francisco spends 53.6% more per capita than Los Angeles ($98,699/person difference). San Francisco, CA has the stronger Fiscal Health Score (D, 48/100).
Fiscal Health Score
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Property Tax | $64 | $148 |
| Sales Tax | $77 | $3,028 |
| Income Tax | $307 | $269 |
| Intergovernmental | $134 | $19,762 |
| Charges & Fees | $459 | $7,961 |
| Other | $9,048 | $18,918 |
Spending Breakdown (Per Capita)
| Police | $4,111 | $3,351 |
| Fire Protection | $1,057 | $2,281 |
| Highways & Roads | $503 | $0 |
| Education | $829 | $0 |
| Public Welfare | $1,286 | $2,203 |
| Health | $409 | $1,911 |
| Hospitals | $2,135 | $6,939 |
| Parks & Recreation | $1,347 | $4,119 |
| Housing | $6,325 | $9,315 |
| Sewerage | $34 | $1,423 |
| Utilities | $21,992 | $21,190 |
| Interest on Debt | $630 | $22,798 |
| General Admin | $11,586 | $14,899 |
| Other | $33,189 | $93,702 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.