{"@type": "dcat:Dataset", "accessLevel": "public", "contactPoint": {"@type": "vcard:Contact", "fn": "OpenData", "hasEmail": "mailto:no-reply@data.sfgov.org"}, "description": "<strong>A. SUMMARY</strong>\nThis 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.\n\n<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>\n\nFor GO Bond reporting and dashboards, you can also use the links below:\nGO Bond Report Homepage: https://www.sf.gov/general-obligation-bond-program-report\n<a href=\"https://www.sf.gov/general-obligation-bond-report-dashboards\">GO Bond Report Dashboards</a></u>\n\n<strong>B. HOW THE DATASET IS CREATED</strong>\nThe Controller\u2019s 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\u2019s Office then aggregates the data and validates expenditures and schedule information with program managers. The data is used by the Controller\u2019s Office for analysis and inclusion in the General Obligation Bond Program Report and dashboards. \n\n<strong>C. UPDATE PROCESS</strong>\nThis 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.\n\n<strong>D. HOW TO USE THIS DATASET</strong>\n<strong>Overview:</strong>\nThis dataset provides financial and schedule information for 12 General Obligation Bonds. Each bond consists of different buckets of spending\u2014called 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.\n\n<strong>Component Overview: Oversight, Accountability & Cost of Issuance</strong>\nAll 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\u2019s lifecycle stage, certain reporting columns may be blank until administrative and issuance costs are finalized. \n\n<strong>Remaining balance calculation methodology:</strong>\n\nRemaining balances are calculated based on the bond\u2019s issuance status. \n<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] \u2013 [Amount Expended] \u2013 [Amount Encumbered].\n<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>\n\n<strong>Data Note: Negative Remaining Balances</strong>\nNegative 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", "distribution": [{"@type": "dcat:Distribution", "describedBy": "https://data.sfgov.org/api/views/m793-kis4/columns.json", "describedByType": "application/json", "downloadURL": "https://data.sfgov.org/api/views/m793-kis4/rows.json?accessType=DOWNLOAD", "mediaType": "application/json"}, {"@type": "dcat:Distribution", "describedBy": "https://data.sfgov.org/api/views/m793-kis4/columns.rdf", "describedByType": "application/rdf+xml", "downloadURL": "https://data.sfgov.org/api/views/m793-kis4/rows.rdf?accessType=DOWNLOAD", "mediaType": "application/rdf+xml"}, {"@type": "dcat:Distribution", "describedBy": "https://data.sfgov.org/api/views/m793-kis4/columns.xml", "describedByType": "application/xml", "downloadURL": "https://data.sfgov.org/api/views/m793-kis4/rows.xml?accessType=DOWNLOAD", "mediaType": "application/xml"}, {"@type": "dcat:Distribution", "downloadURL": "https://data.sfgov.org/api/views/m793-kis4/rows.csv?accessType=DOWNLOAD", "mediaType": "text/csv"}], "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": {"@type": "org:Organization", "name": "data.sfgov.org"}, "theme": ["City Management and Ethics"], "title": "General Obligation (GO) Bonds Program Spending and Status"}