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Data from U.S. Census Bureau · 2026 · Methodology
CitySpend

San Francisco, CA vs Los Angeles, CA

Side-by-side fiscal comparison · U.S. Census Bureau data (2023)

Reviewed by CitySpend Editorial Team · Updated

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: San Francisco, CA leads with parks and recreation at $4,119 per resident, while Los Angeles, CA leads with police at $4,111.

They also fund themselves differently: intergovernmental transfers is the largest single revenue source in San Francisco, CA at 7% of total revenue, whereas Los Angeles, CA relies most on other revenue at 51%.

Summary

San Francisco spends 115.5% 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

City A
San Francisco, CA
Pop. 851,036
D
48/100
Budget Balance70
Debt Burden0
Pension Funding76
Spending Efficiency0
Revenue Diversity100
Trend Direction50
City B
Los Angeles, CA
Pop. 3,881,041
D
47/100
Budget Balance0
Debt Burden100
Pension Funding76
Spending Efficiency0
Revenue Diversity65
Trend Direction50

Key Metrics

Metric
San Francisco
Los Angeles
Total Spending
$156.7B
$331.6B
Spending / Capita
$184,131
$85,432
Total Revenue
$232.3B
$68.3B
Revenue / Capita
$272,907
$17,595
Total Debt
$1.7B
$0
Debt / Capita
$2,031
$0
Population
851,036
3,881,041
Gov Employees / 10K
0.0
0.0
Avg Gov Salary
$0
$0

Per Capita Spending by Department

Police
San Francisco$3,351
Los Angeles$4,111
Fire Protection
San Francisco$2,281
Los Angeles$1,057
Highways & Roads
San Francisco$0
Los Angeles$503
Parks & Recreation
San Francisco$4,119
Los Angeles$1,347
Education
San Francisco$0
Los Angeles$829
Health
San Francisco$1,911
Los Angeles$409

Revenue Breakdown (Per Capita)

San FranciscoLos Angeles
Property Tax
$148
$64
Sales Tax
$3,028
$77
Income Tax
$269
$307
Intergovernmental
$19,762
$134
Charges & Fees
$7,961
$459
Other
$18,918
$9,048

Spending Breakdown (Per Capita)

San FranciscoLos Angeles
Police
$3,351
$4,111
Fire Protection
$2,281
$1,057
Highways & Roads
$0
$503
Education
$0
$829
Public Welfare
$2,203
$1,286
Health
$1,911
$409
Hospitals
$6,939
$2,135
Parks & Recreation
$4,119
$1,347
Housing
$9,315
$6,325
Sewerage
$1,423
$34
Utilities
$21,190
$21,992
Interest on Debt
$22,798
$630
General Admin
$14,899
$11,586
Other
$93,702
$33,189
D
San Francisco, CA
Fiscal Health Score: 48/100
Below average fiscal health
D
Los Angeles, CA
Fiscal Health Score: 47/100
Below average fiscal health

Compare More Cities

Source: Census Annual Survey of State and Local Government Finances, 2026.