GovXRay
Les governments, ensemble ou un à un.
Which governments regarder ?
The words on this page: 12 definitions, including 3 acronyms, no jargon
- City
- On this site, "city" means ALL the governments that serve a person who lives there: national, regional and municipal together. When we write "Montreal", that set is what we mean.
- Municipality
- The city hall alone, and nothing else. Its revenue, its spending, its debt. That is a small part of what a resident carries: the rest comes from the other two governments.
- Tier
- One of the governments that administer you. Here there are up to three: national, regional (province, state, Land…) and municipal. Each collects its own taxes and pays its own services.
- Per capita
- The total amount divided by the number of people. Note: each government is divided by the population of ITS territory: the national one by the whole country, the city by its residents only.
- Resident public footprint
- Our way of adding the three governments to give an order of magnitude. This is not an official account: these are three calculations on three different populations, placed end to end.
- Scope
- What is counted and what is not. "MUNICIPAL ONLY" counts only the municipality; "all governments" adds the province and the federal tier. Two very different amounts can both be right.
- Vintage
- The financial year of the figure: the fiscal year the report covers. It is not always the same from one government to another, and the page writes it each time.
- Own revenue
- Money a government collects itself: taxes, levies, fees, fines. What it receives from another government is excluded, otherwise the same tax would be counted twice.
- Transfer
- Money one government pays to another: for example Ottawa paying Quebec for health. This is not a new tax: it is a tax already collected, moved.
- MTS
- Monthly Treasury Statement: the US Treasury monthly statement
- GFSM
- Government Finance Statistics Manual: the IMF standard that defines how to consolidate public accounts
- S13
- the European code for all of a country's general government, every layer together
GOVERNMENT STACK
San Francisco Government Stack
The public administrations around San Francisco residents.
Federal (United States) · California (state) · San Francisco
Government StackCity only
Les public finances autour of a resident de San Francisco.
Indicateur du Stack, construit à partir des moyennes par habitant (Fédéral (États-Unis) ÷ 341,784,857, Californie (État) ÷ 39,237,836, San Francisco ÷ 815,201). Ce n'est pas la dépense mesurée dans San Francisco, ni une consolidation GFSM, ni une facture fiscale personnelle.
No defensible Stack total for this perimeter: figures by administration below.
- Federal (United States) (÷ 341,784,857)
- Californie (État) (÷ 39,237,836)
- San Francisco (÷ 815,201)
No published reconciliation ledger for a Stack total: the participating administrations are shown separately.
CALCULATIONS AND EVIDENCEFinancial analysis, calculations and evidenceOpen calculations and evidenceReplier
Sous ce bouton: le contrôle de plafond, ce qui ressort des comptes, le solde de chaque palier, le bilan par palier et la qualité de la fiche. Each figure porte son scope (city, pile des paliers, province, aire urbaine ou pays), son exercice et son unité. D'où vient chaque montant est écrit plus haut, au source ledger.
Who governs here: 4 institution(s) · 1 non additionnable(s)
The list of the governments qui s'appliquent à un résident, qu'on ait leurs chiffres ou non. An institution does not disappear because its data is missing.
●
Federal Government of the United States
ordre FEDERAL · fiscal data on the site · additionnable
●
State of California
ordre étatique (State) · fiscal data on the site · additionnable
The 10th Amendment leaves states every power not delegated to the federal level: the state, not the city, is the default tier.
●
Local government de California (ensemble)
agrégat: comtés, municipalités, townships, districts scolaires et districts spéciaux de l'État · fiscal data on the site · NON additionnable: already contains this city, its county, its school district and its special districts
THIS IS NOT AN INSTITUTION, it is a statistical aggregate: and it ALREADY CONTAINS your city, its county, its school district and its special districts. It is therefore never added to the municipal row: it replaces that row when you want the total local cost.
●
City of San Francisco
ordre municipal · fiscal data on the site · additionnable
Balance Sheet: per capita, By tier
| Tier | Revenue/res. | Spending/res. | Balance/res. | Fiscal year | Status | Source | Calcul |
|---|---|---|---|---|---|---|---|
 United States (national) | USD 15,317 | USD 20,510 | −USD 5,193 | 2025 | AUDITEDValue from audited financial statements or a final official accounting return. | API | revenue 5,235,000 mn · spending 7,010,000 mn · balance -1,775,000 mn ÷ 341,784,857 hab |
 California (État) | USD 15,459 | USD 15,570 | −USD 112 | 2024 | AUDITEDValue from audited financial statements or a final official accounting return. | API | revenue 603,346 mn · spending 607,701 mn · balance -4,355 mn ÷ 39,029,342 hab |
| · including the state's local governments (your city is included) | USD 13,113 | USD 13,191 | USD -78 | 2024 | audited | STATE · Census | Census statetype 2024: revenue 511,808,545 k$ × 1000 ÷ 39,029,342 hab = 13,113 USD/res. · spending 514,849,205 k$ → 13,191 USD/res.. granularité ÉTAT: ENSEMBLE des administrations locales de California (comtés, cities, districts scolaires et spéciaux) ÷ state population; your city is INCLUDED: do not add its line. Composition et exclusions: Census of Governments, State-by-State (dette et soldes de caisse exclus; X62/X71/X80 non classés, chiffrés). État et local comptent chacun leurs transferts: leur somme exceeds the combined figure; C0 lesson: never add government tiers. |
 San Francisco | USD 20,498 | USD 23,872 | −USD 3,375 | 2023 | AUDITEDValue from audited financial statements or a final official accounting return. | API | revenue 16,710 mn · spending 19,461 mn · balance -2,751 mn ÷ 815,201 hab |
| Resident public footprint (Spending by category) | USD 37,471 | USD 53,925 | −USD 16,454 | by tier | not published | footprint GovXRay | La même formule que Dépenses par catégorie (G = T + D, module consolide): all-purpose spending G 53,925 − own-source revenue T 37,471 = 16,454 USD/res.. NE PAS additionner avec les lignes par palier: chacune divise par SA population et porte SON fiscal year; their sum is not the resident's deficit. |
Chaque ligne = une entité des comptes officiels (contrôles passés); le calcul de chaque cellule est dans la cellule elle-même quand publié. « Ensemble des administrations (S13) » est l'agrégat du FMI: les lignes « dont » et la municipalité sont DEDANS, ne pas additionner; Σ des « dont » dépasse le S13 (transferts counted deux fois avant élimination). La ligne « Empreinte publique du résident » est la même formule que Dépenses par catégorie (G = T + D): ce n'est PAS une consolidation au sens GFSM, et elle ne se déduit pas des lignes du dessus: dénominateurs et exercices différents. Monnaies locales: conversion USD On the Side-by-side comparison.
Why these rows do not add up
Each tier is counted per capita of its own territory: le fédéral par habitant du pays, la province par habitant de la province, la ville par résident. Additionner trois dénominateurs différents ne donne aucun chiffre réel: c'est pourquoi la somme des soldes ci-dessus (−USD 8,679) is not the resident's balance (−USD 16,454). This gap breaks down exactly into four lines: See the calculation, row by row ↑
What "receiving" means: 63% of this spending is services delivered or transfers; the rest is an accounting share
Une dépense nationale divisée par la population du pays n'est pas un service received, même quand le montant par habitant est juste. Chaque cause est classée selon ce qu'elle est RÉELLEMENT pour un résident: la classification dépend de la cause ET du palier qui paie.
34%Individual servicea service consumed individually: actually received, but not equally
24%Non attribuablethere is no basis for determining who benefits
14%Service localdelivered on the city's territory
13%Versement directmoney paid to households; the amount received depends on eligibility
9%National shareune dépense du pays divisée par sa population: une part comptable, PAS un service received
4%Bien collectifindivisible by nature: no one receives an individual share
2%Regional servicedelivered at the intermediate-tier level
Fact receipt
Claim Stack: bodies_only
Indicateur du Stack, construit à partir des moyennes par habitant (Fédéral (États-Unis) ÷ 341,784,857, Californie (État) ÷ 39,237,836, San Francisco ÷ 815,201). Ce n'est pas la dépense mesurée dans San Francisco, ni une consolidation GFSM, ni une facture fiscale personnelle.
No published reconciliation ledger for a Stack total: the participating administrations are shown separately.
- Total Stack combiné: No published reconciliation ledger for a Stack total: the participating administrations are shown separately. (Federal (United States) · California (state) · San Francisco)
TAKE THIS PAGE
Les tables displayed ci-dessus, tels qu'ils sont displayed, column source comprise. L'en-tête du fichier porte l'adresse de la page, sa date de publication et la devise active au moment du clic: un tableau exporté sans its provenance becomes an unsourced figure the next time it is opened.
COLOURSfamily « Public finances » la même teinte désigne cette fonction publique partout: onglets, flow diagram, Spending by category, figure cards.intensity = position pâle = bas de la fourchette des pays chiffrés, plein = haut. This is un position marker, NOT a score: "high" does not mean "good."light stroke the median of countries with figures, on the position bar.green / amber / grey on the counter tous les indicateurs de la section sont chiffrés / une partie seulement / aucun. The counter is the number of rows with figures on this page.gris no datum. Le gris est réservé au manque et n'habille jamais une value: a grey cell is an empty cell, clearly disclosed.
Generated from official
accounts at each publication, mandatory checks: no figure typed by hand;
sections with no connected source are greyed and named, never filled.
coverage & holds
WHERE THE FIGURES COME FROMOpen the official receipt, tier by tier
Each tier is a menu: closed, you read its name, vintage and Population; open, its line items. Each row is one line from the official accounts of un tier: tax, levy, contribution or deficit: divided by the Population of ce Tier. L'impôt du national tier ÷ la population de tout le pays n'est pas ce qu'un habitant de cette ville verse; la taxe levée par la ville ÷ sa propre population l'est davantage. Native currency first. Les transferts changent de hauteur parce que le payeur et le bénéficiaire n'ont pas la même population: même argent, deux dénominateurs.
Phone: the line, its kind, the calculation. The source note is on the calculation hover.
Federal (United States)7 line items in this tier
| What it is | Nature | Official ÷ Population = /res. | Where the amount comes from |
|---|---|---|---|
| Personal income tax | revenue | 2,176,480.6 M USD ÷ 341,784,857 = 6,368 | 2,176,480.6 M USD (Individual Income Taxes, MTS table 9). Individual Income Taxes, MTS table 9 |
| Social contributions (payroll) | revenue | 1,614,453.8 M USD ÷ 341,784,857 = 4,724 | 1,614,453.8 M USD (Employment and General Retirement + Unemployment Insurance + Other Retirement). Employment and General Retirement + Unemployment Insurance + Other Retirement |
| Corporate income tax | revenue | 419 583.8 M USD ÷ 341,784,857 = 1,228 | 419 583.8 M USD (Corporation Income Taxes). Corporation Income Taxes |
| Accises, douanes & successions | revenue | 189 809.0 M USD ÷ 341,784,857 = 555 | 189 809.0 M USD (Excise Taxes + Customs Duties + Estate and Gift Taxes). Excise Taxes + Customs Duties + Estate and Gift Taxes |
| Miscellaneous revenue | revenue | 38 956.5 M USD ÷ 341,784,857 = 114 | 38 956.5 M USD (Miscellaneous Receipts). Miscellaneous Receipts |
| Functions with a negative balance and offsetting receipts (named) | revenue | 135 051.5 M USD ÷ 341,784,857 = 395 | 135 051.5 M USD: Undistributed Offsetting Receipts: 131 926.2 M USD; Education (primary → university): function with a negative net balance in 2023: 3 125.2 M USD. The MTS publishes NET spending: a function can be negative (loan re-estimates, intra-budgetary offsetting receipts); carried here as revenue, named, so that nothing is hidden or subtracted silently. Undistributed Offsetting Receipts: 131 926.2 M USD; Education (primary → university): function with a negative net balance in 2023: 3 125.2 M USD. The MTS publishes NET spending: a function can be negative (loan re-estimates, intra-budgetary offsetting receipts); carried here as revenue, named, so that nothing is hidden or subtracted silently |
| Besoin de financement (deficit FEDERAL) | deficit (borrowing) | 1,695,148.3 M USD ÷ 341,784,857 = 4,960 | 1,695,148.3 M USD: net spending − revenue, federal FY 2023 (Treasury's actual deficit, not a projection). net spending − revenue, federal FY 2023 (Treasury's actual deficit, not a projection) |
California (state)9 line items in this tier
| What it is | Nature | Official ÷ Population = /res. | Where the amount comes from |
|---|---|---|---|
| Property taxes | revenue | 3 400.4 M USD ÷ 39,237,836 = 87 | 3 400.4 M USD (code T01). code T01 |
| Sales taxes & excise | revenue | 75 381.0 M USD ÷ 39,237,836 = 1,921 | 75 381.0 M USD (codes T09-T19). codes T09-T19 |
| Personal income taxes | revenue | 126 315.9 M USD ÷ 39,237,836 = 3,219 | 126 315.9 M USD (T40 individuals + T41 corporations). T40 individuals + T41 corporations |
| Other taxes & licences | revenue | 15 474.5 M USD ÷ 39,237,836 = 394 | 15 474.5 M USD (other T codes). other T codes |
| Service charges and fees (education, hospitals, sewerage, parking…) | revenue | 37 735.4 M USD ÷ 39,237,836 = 962 | 37 735.4 M USD (codes A excluding A90-A94). codes A excluding A90-A94 |
| Public utility revenue (water, electricity, gas, transit, liquor stores) | revenue | 129.9 M USD ÷ 39,237,836 = 3 | 129.9 M USD (codes A90-A94). codes A90-A94 |
| Transfers received from other local governments | revenue | 4 591.7 M USD ÷ 39,237,836 = 117 | 4 591.7 M USD (codes D). codes D |
| Miscellaneous revenue (interest, asset sales, fines, rents, donations) | revenue | 20 977.3 M USD ÷ 39,237,836 = 535 | 20 977.3 M USD (codes U, excluding named debt movements). codes U, excluding named debt movements |
| Financing need (deficit) | deficit (borrowing) | 59 613.0 M USD ÷ 39,237,836 = 1,519 | 59 613.0 M USD: revenue − spending of the card perimeter. revenue − spending of the card perimeter |
San Francisco8 line items in this tier
| What it is | Nature | Official ÷ Population = /res. | Where the amount comes from |
|---|---|---|---|
| Property taxes | revenue | 3 137.6 M USD ÷ 815,201 = 3,849 | 3 137.6 M USD (code T01). code T01 |
| Sales taxes & excise | revenue | 1 011.3 M USD ÷ 815,201 = 1,241 | 1 011.3 M USD (codes T09-T19). codes T09-T19 |
| Other taxes & licences | revenue | 1 901.6 M USD ÷ 815,201 = 2,333 | 1 901.6 M USD (other T codes). other T codes |
| Service charges and fees (education, hospitals, sewerage, parking…) | revenue | 4 550.5 M USD ÷ 815,201 = 5,582 | 4 550.5 M USD (codes A excluding A90-A94). codes A excluding A90-A94 |
| Public utility revenue (water, electricity, gas, transit, liquor stores) | revenue | 1 283.3 M USD ÷ 815,201 = 1,574 | 1 283.3 M USD (codes A90-A94). codes A90-A94 |
| Transfers received from other local governments | revenue | 984.3 M USD ÷ 815,201 = 1,207 | 984.3 M USD (codes D). codes D |
| Miscellaneous revenue (interest, asset sales, fines, rents, donations) | revenue | 865.9 M USD ÷ 815,201 = 1,063 | 865.9 M USD (codes U, excluding named debt movements). codes U, excluding named debt movements |
| Financing need (deficit) | deficit (borrowing) | 2 750.9 M USD ÷ 815,201 = 3,375 | 2 750.9 M USD: revenue − spending of the card perimeter. revenue − spending of the card perimeter |
Transfers between tiers2 line items in this tier
| What it is | Nature | Official ÷ Population = /res. | Where the amount comes from |
|---|---|---|---|
| Federal (United States) → California (state) | intergovernmental transfer | 134 266.6 M USD · 393 → 3,401 /res. | 341,784,857 → 39,237,836 · Fédéral → paliers displayed 134 266.6 M USD: 133 434.9 M USD vers Californie (codes B de l'État) + 831.7 M USD directement vers San Francisco (codes B de la ville) = 393 USD/hab fédéral. Le ruban est dessiné vers l'État; la part directe de la ville arrive dans son ruban entrant, named. |
| California (state) → San Francisco | intergovernmental transfer | 2 143.4 M USD · 55 → 3,649 /res. | 39,237,836 → 815,201 · État → San Francisco 2 143.4 M USD: 55 USD/hab de l'État; the flow is read from the city's C codes (receiving accounts) |
Millésime: réel: exercice fédéral 2023 pour les TROIS paliers (fédéral: US Treasury MTS via l'API Fiscal Data; Californie et San Francisco: Census ASLGF Individual Unit Files, comptes ligne à ligne). La carte nationale États-Unis affiche l'exercice 2025: reference years différents, nommés: ici 2023 partout pour que les trois paliers soient comparables. Par-habitant fédéral = population de la carte nationale (vintage courant), named. Réduction anti-double compte de la cause fédérale Health: approximation nommée (voir le survol). Assurances fiduciaires (codes Y) et mouvements de dette hors périmètre, nommés: même périmètre que les cartes.