General Obligation (GO) Bonds Program Spending and Status
A. SUMMARY
This dataset provides a financial and schedule-based overview of all active and recently completed San Francisco General Obligation (GO) Bond programs. It tracks the lifecycle of bond-funded projects from voter authorization to final expenditure. The purpose of this data is to ensure transparency in how taxpayer-approved funds are utilized and to monitor the scope, schedule, and budget of GO Bond funded projects.
You can read more about GO Bonds and Bond oversight here.
For GO Bond reporting and dashboards, you can also use the links below:
GO Bond Report Homepage: https://www.sf.gov/general-obligation-bond-program-report
GO Bond Report Dashboards
B. HOW THE DATASET IS CREATED
The Controller’s Office collects this data through data requests to bond program managers across multiple departments, such as Recreation and Parks, Public Works, and the San Francisco Municipal Transportation Agency. The Controller’s Office then aggregates the data and validates expenditures and schedule information with program managers. The data is used by the Controller’s Office for analysis and inclusion in the General Obligation Bond Program Report and dashboards.
C. UPDATE PROCESS
This dataset is currently updated on a biennial (every two years) basis to coincide with the publication of the General Obligation Bond Program Report. This dataset may be updated more frequently in the future.
D. HOW TO USE THIS DATASET
Overview:
This dataset provides financial and schedule information for 12 General Obligation Bonds. Each bond consists of different buckets of spending—called components. A component may represent a single project or a group of related projects. Each row in the dataset represents one component, and the values in each column correspond to that component. Some columns do not apply to all components; these cells are intentionally left blank.
Component Overview: Oversight, Accountability & Cost of Issuance
All bond programs include an Oversight, Accountability & Cost of Issuance component. This component is not tied to specific project deliverables but reflects costs associated with program oversight and the issuance of funds as mandated by voter legislation. Depending on the bond’s lifecycle stage, certain reporting columns may be blank until administrative and issuance costs are finalized.
Remaining balance calculation methodology:
Remaining balances are calculated based on the bond’s issuance status.
Fully Issued Bonds: For fully issued bonds, the remaining balance is calculated using the Revised Budget, as component allocations and oversight and issuance costs are final. Formula: Remaining Balance = [Revised Budget] – [Amount Expended] – [Amount Encumbered].
Bonds with Pending Issuances: For bonds with pending issuances, the remaining balance is calculated using the Authorized Amount. This accounts for scenarios where the Revised Budget does not yet reflect the full appropriated amount of unissued funds, preventing an underrepresentation of the component's total budget. Formula: Remaining Balance = [Authorized Amount] - [Amount Expended] - [Amount Encumbered].
Data Note: Negative Remaining Balances
Negative values in the Remaining Balance column reflect temporary accounting variances rather than project overspending. These balances are reconciled during the final bond issuance and program close out. In some instances, negative values appear within Oversight, Accountability, and Cost of Issuance components because these line items do not have an initial "Authorized Amount" allocated at the start of the bond cycle. In
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Complete Metadata
| @type | dcat:Dataset |
|---|---|
| accessLevel | public |
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| description | <strong>A. SUMMARY</strong> This dataset provides a financial and schedule-based overview of all active and recently completed San Francisco General Obligation (GO) Bond programs. It tracks the lifecycle of bond-funded projects from voter authorization to final expenditure. The purpose of this data is to ensure transparency in how taxpayer-approved funds are utilized and to monitor the scope, schedule, and budget of GO Bond funded projects. <u><a href="https://www.sf.gov/departments--citizens-general-obligation-bond-oversight-committee">You can read more about GO Bonds and Bond oversight here.</a></u> For GO Bond reporting and dashboards, you can also use the links below: GO Bond Report Homepage: https://www.sf.gov/general-obligation-bond-program-report <a href="https://www.sf.gov/general-obligation-bond-report-dashboards">GO Bond Report Dashboards</a></u> <strong>B. HOW THE DATASET IS CREATED</strong> The Controller’s Office collects this data through data requests to bond program managers across multiple departments, such as Recreation and Parks, Public Works, and the San Francisco Municipal Transportation Agency. The Controller’s Office then aggregates the data and validates expenditures and schedule information with program managers. The data is used by the Controller’s Office for analysis and inclusion in the General Obligation Bond Program Report and dashboards. <strong>C. UPDATE PROCESS</strong> This dataset is currently updated on a <strong>biennial (every two years)</strong> basis to coincide with the publication of the General Obligation Bond Program Report. This dataset may be updated more frequently in the future. <strong>D. HOW TO USE THIS DATASET</strong> <strong>Overview:</strong> This dataset provides financial and schedule information for 12 General Obligation Bonds. Each bond consists of different buckets of spending—called components. A component may represent a single project or a group of related projects. Each row in the dataset represents one component, and the values in each column correspond to that component. Some columns do not apply to all components; these cells are intentionally left blank. <strong>Component Overview: Oversight, Accountability & Cost of Issuance</strong> All bond programs include an Oversight, Accountability & Cost of Issuance component. This component is not tied to specific project deliverables but reflects costs associated with program oversight and the issuance of funds as mandated by voter legislation. Depending on the bond’s lifecycle stage, certain reporting columns may be blank until administrative and issuance costs are finalized. <strong>Remaining balance calculation methodology:</strong> Remaining balances are calculated based on the bond’s issuance status. <ul><li>Fully Issued Bonds: For fully issued bonds, the remaining balance is calculated using the <strong>Revised Budget</strong>, as component allocations and oversight and issuance costs are final. Formula: Remaining Balance = [Revised Budget] – [Amount Expended] – [Amount Encumbered]. <li>Bonds with Pending Issuances: For bonds with pending issuances, the remaining balance is calculated using the <strong>Authorized Amount</strong>. This accounts for scenarios where the Revised Budget does not yet reflect the full appropriated amount of unissued funds, preventing an underrepresentation of the component's total budget. Formula: Remaining Balance = [Authorized Amount] - [Amount Expended] - [Amount Encumbered].</ul> <strong>Data Note: Negative Remaining Balances</strong> Negative values in the <strong>Remaining Balance</strong> column reflect temporary accounting variances rather than project overspending. These balances are reconciled during the final bond issuance and program close out. In some instances, negative values appear within Oversight, Accountability, and Cost of Issuance components because these line items do not have an initial "Authorized Amount" allocated at the start of the bond cycle. In |
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| identifier | https://data.sfgov.org/api/views/m793-kis4 |
| issued | 2026-04-24 |
| keyword |
[
"bonds",
"finance",
"go bonds"
]
|
| landingPage | https://data.sfgov.org/d/m793-kis4 |
| license | http://opendatacommons.org/licenses/pddl/1.0/ |
| modified | 2026-04-28 |
| publisher |
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|
| theme |
[
"City Management and Ethics"
]
|
| title | General Obligation (GO) Bonds Program Spending and Status |
