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

Our Methodology

CitySpend makes municipal spending transparent and comparable across approximately 800 US cities with populations over 50,000. We combine multiple federal data sources to give taxpayers a clear, non-partisan view of how their city spends money compared to peers.

Data Sources

We draw from six authoritative public data sources:

  • Census Annual Survey of State & Local Government Finances — The primary source for city-level revenue and expenditure data, covering general fund spending, capital outlays, and debt.
  • Lincoln Institute FiSC (Fiscally Standardized Cities) — Provides standardized financial comparisons for the 150 largest cities, accounting for differences in how cities organize services.
  • Census ASPEP (Annual Survey of Public Employment & Payroll) — Government employee headcounts and payroll data by function.
  • USASpending.gov API — Federal grants and contracts flowing to each city government.
  • Public Plans Database (publicplansdata.org) — Funded status for 220+ public pension plans serving city employees.
  • Federal Audit Clearinghouse (fac.gov) — Single audit results for city governments receiving federal funds.

How We Calculate the Fiscal Health Score

Every city receives a Fiscal Health Score on a 0-100 scale (A-F) based on six components:

  • Budget Balance & Reserves — 25% weight. General fund balance as a percentage of expenditures. Cities with reserves above 15% score highest; those running deficits or with minimal reserves score lowest.
  • Debt Burden — 20% weight. Total outstanding debt per capita, compared against the median for cities of similar population size.
  • Pension Funding Ratio — 20% weight. The aggregate funded status of pension plans serving city employees. Plans below 60% funded are considered seriously underfunded.
  • Spending Efficiency — 15% weight. Per-capita spending on core services (police, fire, roads, parks) normalized against peer cities, with adjustment for regional cost differences.
  • Revenue Diversity — 10% weight. How diversified the city's revenue base is across property tax, sales tax, income tax, fees, and intergovernmental transfers. Over-reliance on a single source increases fiscal risk.
  • Trend Direction — 10% weight. Three-year trajectory of key fiscal indicators (fund balance, debt, pension funding). Improving trends receive a bonus; deteriorating trends are penalized.

Cities are compared within population-size peer groups (50K-100K, 100K-250K, 250K-500K, 500K+) to ensure fair comparisons.

Data Collection Process

The primary data pipeline parses the Census Bureau's Individual Unit File for the Annual Survey of State & Local Government Finances. We filter to general-purpose city governments with populations of 50,000 or greater, standardize financial categories across different reporting formats, and calculate per-capita metrics using Census population estimates.

Update Frequency

Census finance data is published annually with an approximately 18-month lag (2023 data published in late 2024). Pension data updates annually. Federal grant data from USASpending.gov is updated monthly. We refresh our full dataset annually when new Census finance data becomes available.

Known Limitations

  • Municipal financial reporting is not fully standardized. Some cities run utilities, hospitals, or transit as part of general government; others operate them as separate enterprises. The FiSC dataset helps but only covers the 150 largest cities.
  • Census finance data has an 18-month lag, meaning the most recent data may not reflect current fiscal conditions.
  • Cities below 50,000 population are excluded due to inconsistent data availability.
  • The Fiscal Health Score is our own composite metric, not an official government rating. It should not be used as a basis for municipal bond investment decisions.

How to Cite This Data

If you use data from CitySpend, please cite:

CitySpend. "[City Name] Municipal Spending Data." cityspend.org, 2026. Accessed [date].

Underlying data is sourced from the U.S. Census Bureau, USASpending.gov, and public pension databases. All sources are in the public domain.