City of Los Angeles Annual Budget

The City of Los Angeles budget is a complex document that allocates billions of dollars to various City departments and programs and the Office of the City Administrative Officer (CAO) plays a crucial role in the development and management of the budget.

The budget approval process for the City of Los Angeles involves a multi-step process that includes input from various stakeholders, including the Mayor's Office, the City Council, and the public.

Budget Development: The Mayor's Office, in conjunction with the City Administrative Officer (CAO), develops the proposed budget. This involves gathering input from City departments, analyzing revenue and expenditure projections, and considering policy priorities.
Public Hearings: The City Council holds public hearings to allow residents and community groups to provide input on the proposed budget. These hearings offer an opportunity for the public to express their concerns and priorities.
City Council Consideration: The City Council reviews the proposed budget in detail, considering the public input received and making any necessary adjustments. The Council may amend or modify the budget as they see fit. The initial review is completed by the Council’s Budget and Finance Committee, and during this process there are typically a significant number of Budget Memos requested by the Committee and submitted by the CAO.
Budget Adoption: Once the budget has been reviewed and amended, the City Council votes on its final adoption. A majority vote is required for the budget to be approved. Implementation: After the budget is adopted, the City departments begin implementing their allocated funds. The CAO's office monitors the City's finances throughout the fiscal year to ensure that funds are being spent appropriately.

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): For each department, office, and bureau, summarizes the proposed changes from thecurrent 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. For selected non- departmental accounts, special funds, and programs, provides a narrative description and spending detail.
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: Reflects the changes that the Mayor and Council made to the Proposed Budget with and exhibits on revenue, appropriations, federal grants, and costs of operation of departments, bureaus, and other offices. Includes the Budget Resolution and appendices that summarize the amount changes from the Proposed Budget.
Supplement to the Adopted Budget (White Book): Reflects the changes that the Mayor and Council made to the Detail of Department Programs (Blue Book). 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. For selected non-departmental accounts, special funds, and programs, provides a narrative description and spending detail.
Budget Summary Booklet: Presents analytical information and summary data regarding the adopted budget in a short format.

Adopted Budgets are available here from the Office of the City Controller's website.

Budget and Financial Information

The City Administrative Officer (CAO) assists the Mayor and Council in the preparation of the City budget, plans and directs the administration of the budget. The links below are for key Adopted Budget and Proposed Budget documents.