Policy deep-dive ——— City finances
Portland's $8.5 billion.Line by line.
The City publishes its budget as 1478 pages of PDF. We parsed all of it — 83 funds, 286 programs, four fiscal years — and reconciled it to the dollar against the City's own published totals. This page traces every dollar from where it comes from to what it buys, and you can read the exact figure for any line.
- $8.55B
- Total budget
- 286
- Programs traced
- 34
- Bureaus
- 5,830.77
- Full-time equivalents
Positions are counted in full-time equivalents, which is why the total isn't a whole number: a half-time job counts as 0.5, and a person split across two programs is counted in fractions against each. 5,830.77 FTE is therefore a measure of funded working hours, not a headcount of people.
The whole budget
Follow the money
Every band is a real figure from the budget book. Click one to pin it and read the exact number; click a bureau to open its programs in place, without losing sight of the whole city.
The budget book never says which revenue dollar pays for which program, so the diagram doesn't pretend to know — sources and uses meet at a single hub. Downstream of that, the hierarchy is published, so it fans out in full.
- Money arriving from outside the City
- Spending by a bureau or program
- Held, or not broken out
- Internal transaction — the same dollar, counted twice
- Band thickness = dollars, one scale across the whole diagram
- Click a band to pin its exact figure · click a bureau to open its programs
Ribbon thickness is dollars, on one scale across the whole diagram. marks internal transactions — money moving between city funds, counted on both sides of the gross total. 25 nodes are too small to label at this size; use search, the table below, or switch to Everything.
Portland has three budgets, and all three are true
Quote $8.55B and you're using the City's official figure. Quote $4.21B and you're describing money that actually arrives. Quote $4.48B and you mean what bureaus spend doing things. Here is the arithmetic between them.
$2.26B of the headline is money carried over from prior years, and $1.55B is funds paying each other. Neither is new money, and both are counted on both sides.
Where it comes from
| Total city budget, as published | $8,546,060,062 |
| Carried over from prior yearsnot new money | − $2,264,623,032 |
| Transfers between city fundscounted in two funds | − $1,554,659,457 |
| One bureau billing anothercounted twice | − $521,056,776 |
| New money arriving from outside | $4,205,720,797 |
Unexplained difference: none. Shown rather than folded into a category.
Where it goes
| Total city budget, as published | $8,546,060,062 |
| Transfers between city fundscounted twice | − $1,554,659,457 |
| One bureau billing anothercounted twice | − $521,056,776 |
| Held, not spent this yearcontingency, reserves, ending balance | − $1,980,399,700 |
| What bureaus actually spend | $4,489,944,129 |
Unexplained difference: none. Shown rather than folded into a category.
A budget's priorities live in the money you can move
Most of Portland's budget arrives already spoken for — a water rate can only fund water, a federal grant only its grant. Judge the City by its whole budget and you learn what it operates. Judge it by the discretionary General Fund and you learn what it chose. The two look nothing alike.
Both columns come from the same program pages, split by whether the funding line is General Fund discretionary. No modelling or allocation is involved.
Every dollar the City spends
$4,480,247,299
- Public Works$2.03B45.4%
- City Operations$820.9M18.3%
- Community & Economic Development$689.7M15.4%
- Public Safety$616.5M13.8%
- City Administrator$279.4M6.2%
- City Council$20.8M0.5%
- Office of the City Auditor$14.6M0.3%
- Office of the Mayor$3.5M0.1%
Includes water and sewer rates, gas taxes, federal grants, bond proceeds — money that arrives already committed to a purpose.
Only the dollars Council chooses
$660,223,055
- Public Works$67.7M10.3%
- City Operations$26.7M4.0%
- Community & Economic Development$43.9M6.6%
- Public Safety$471.8M71.5%
- City Administrator$50.2M7.6%
Discretionary General Fund: the money not already promised to a rate payer, a grant, a levy, or a bond covenant.
Public safety is 13.8% of what the City spends and 71.5% of what it actually decides. That gap is not a scandal and not an accident — most of the budget arrives spoken for, and police and fire are funded almost entirely from the one pot that isn't. But it means the annual budget fight is largely a fight about public safety, because that is where the movable money already sits.
Why the General Fund has three different sizes
The General Fund appears on this page as $1,186,002,037, as about $803 million, and as $-9,195,450. Those aren't competing claims — they are the same fund measured at three points on its way to a program.
| Everything flowing through the General FundThe fund's total requirements, which is the figure you'll find on its page in the budget book. | $1,186,002,037 |
| Left over from last yearCarry-over, not new money. | − $4,300,000 |
| Transferred in from other city fundsAlready counted once in the fund it came from. | − $214,085,079 |
| Other bureaus paying the General Fund for servicesInternal billing, counted on both sides. | − $162,357,271 |
| Revenue from outside the CityProperty tax, business licence tax, permits, lodging tax. This is what the City calls discretionary resources — it publishes it as about $803 million. | $805,259,687 |
| Spent before any program sees itDebt service, contingency, and transfers out to other funds. | − $85,396,161 |
| Reaches programs as General Fund discretionaryThe figure the program pages actually tag. This is the money in the second column above. | − $9,195,450 |
The remaining gap between outside revenue and what reaches programs is General Fund overhead — central services charged back to bureaus, which the budget book tracks as its own line so it can be netted out. It nets to exactly zero citywide, which is one of the checks in the method section.
Portland's budget is mostly a utility company
Portland looks expensive next to other cities largely because it owns things other cities don't. Water, sewers and streets are inside the city budget here, funded by rates and gas taxes rather than by taxes Council can redirect.
37%
is water, sewer and streets
$1.67B of program spending runs the Water Bureau, Environmental Services and Transportation. Most of it is paid by ratepayers through utility bills, not by taxpayers, and by law it cannot be spent on anything else.
9%
is genuinely discretionary
Roughly $803.4M of the $8.55B headline is money Council allocates each year. Every debate about "the city budget" is really a debate about this sliver.
$836.5M
sits in the Clean Energy Fund
The Portland Clean Energy Community Benefits Fund — a voter-created surcharge on large retailers — is now larger than the entire Transportation operating budget. Few American cities have anything like it.
The ten largest funds
A fund is a legally separate pot with its own rules about what it may pay for. Portland has 83 of them. Ranking them is a faster read on the City's structure than any org chart:
Portland spends more per resident than Seattle — which owns a power company
Every per-capita comparison of city budgets is a trap, because cities draw their boundaries in different places. But one comparison survives the caveats: Portland budgets about $13,500 per resident against Seattle's $11,400 — and Seattle's number carries a $1.8 billion municipal electric utility that Portland doesn't own at all. Owning the water pipes explains why Portland outspends Denver or Boston. It does not explain Seattle.
Peer figures are adopted or proposed budgets from each city's own published documents, with populations from the Census Bureau's 2025 estimates. Sources are linked in the method section.
Read this table sideways, not down. San Francisco looks three times Portland's size per resident mostly because it is also a county running a $3.6 billion hospital system. Boston looks small until you notice a third of its budget is schools, which Portland doesn't run. The honest comparison isn't a ranking — it's the scope column. Researchers who do this properly rebuild every city on a common footing; the Lincoln Institute's standardized city database is the reference for that.
Every total below is an adopted budget read from that city's own budget document, and every population is a Census Bureau 2025 estimate, so the denominator is consistent even where a city's own book counts differently. Netting conventions still differ: Austin and Denver publish totals net of internal duplication, Seattle and Minneapolis do not.
San FranciscoFY2026-27
$20,398 per resident· $16.85B · 826K people
A consolidated city-and-county: a $3.6B public health system, the sheriff, the airport and the transit agency are all inside this number.
PortlandFY2026-27 adopted
$13,456 per resident· $8.55B · 635K people
City functions only. Schools are a separate $2.77B district; health, jail and courts belong to Multnomah County and are not here. No electric utility.
Seattle2026 adopted
$11,405 per resident· $8.95B · 785K people
Includes Seattle City Light, a $1.81B municipal electric utility, plus Seattle Public Utilities at $1.78B — together 40% of the budget. Wastewater treatment is regional (King County).
BostonFY2027
$7,344 per resident· $4.94B · 673K people
Includes $1.73B of public schools — 35% of the budget — but no water or sewer: those sit in a separate state-chartered commission.
AustinFY2025-26 adopted
$6,328 per resident· $6.34B · 1003K people
Includes Austin Energy ($1.99B) and Austin Water ($850M) — 45% of the total. Operating only: Austin's capital plan is budgeted separately.
Denver2026 adopted
$5,989 per resident· $4.44B · 741K people
A city AND county — jails, county courts, the DA and public health are all inside. But Denver Water is fully independent and outside the budget entirely.
Minneapolis2026 adopted
$4,731 per resident· $2.04B · 430K people
No electric, no wastewater treatment (regional), and parks are outside the city budget entirely — the Park Board is independently elected with its own $160M levy.
SacramentoFY2026-27
$3,212 per resident· $1.72B · 536K people
Water collection only — sewer treatment and electricity are both separate regional agencies. The smallest scope of government on this list.
Police as a share of the general fund
This is the most quoted and least comparable number in city politics. The spread below is driven by what each city counts as its general fund, not by policing policy. Only the first four are close enough in structure to compare; the rest are shown so you can see why a national ranking is meaningless.
$526.0M of $1.58B · General Fund · city's own figure
Excludes Forensic Science, which Austin runs as its own department.
$265.6M of $806.4M · General Fund discretionary · our computation
A share of discretionary General Fund — a deliberately narrower slice than peers quote.
$229.3M of $708.1M · General Fund incl. transfers · our computation
Excludes police pensions. Parks are outside the city budget entirely.
$483.3M of $2.01B · General Fund · our computation
Excludes the $22.5M police pension line, which Seattle budgets separately.
$280.4M of $1.68B · City-and-county General Fund · our computation
Jails sit with the separate Sheriff ($174.3M). Counting both takes Denver to 27.1%.
$484.5M of $4.94B · General Fund including a $1.7B school district · our computation
$702.1M of $7.60B · General Fund including county health · our computation
Among the four structurally comparable cities, Portland sits between Austin and Minneapolis and well above Seattle. But Portland's figure is a share of discretionary general fund — a narrower slice than any peer quotes — so if anything it understates how comparable the three are. Only Austin publishes its own percentage; the rest are ours.
Portland taxes profits because it isn't allowed to tax purchases
The biggest structural difference between Portland and its peers isn't what it spends money on — it's where the money comes from. Oregon bars sales taxes at both the state and local level, so the instrument Denver uses for more than half its general fund simply doesn't exist here. What Portland leans on instead is far more volatile.
Peer sales-tax shares come from each city's own budget documents; Portland's business-tax and property-tax figures come from the City Budget Office forecast and Multnomah County's assessment summary. All linked inline.
Every peer city has a revenue tool Portland is legally denied
Oregon is one of five states with no statewide sales tax — and one of only three that also forbid local ones. This isn't a choice Portland makes each year; it is a constraint the city budgets inside.
More than half the general fund comes from a consumption tax. Only 3.50 points go to the general fund; the rest is voter-dedicated.
12% general plus 16% from the voter-approved Measure U rate.
A single point of sales tax raises more than Portland's entire business licence tax.
Seattle also has no income tax, so it leans on a business & occupation tax on gross receipts — $479.1M, 23.7% of its general fund, out-earning even its sales tax.
Oregon is one of five states with no statewide sales tax, and one of three that also bar local sales taxes. The tool every peer uses is unavailable here.
What Portland taxes instead: business profits
The business licence tax — 2.6% of net business income — raises about $220.0M and supplies roughly 30% of discretionary General Fund money. Trading a consumption tax for a profits tax is a trade of stability for volatility, and the City's own economist notes that no peer city has a comparable tax at this scale.
67%
from 2% of payers
Of more than 50,000 filers, the largest 1,000 pay two-thirds of the tax. The top ten alone pay 15%.
$32.6M
lost to one federal change
Congress made bonus depreciation permanent; Oregon's rolling reconnect to the federal code passed it straight through. The City calls it the single biggest hit to this year's forecast.
5.6%
combined local rate on business income
City 2.6% plus Multnomah County 2.0% plus Metro 1.0% — before Oregon's 7.6% corporate tax.
Whether that combined burden is the nation's highest is contested. The Tax Foundation says it is, on both corporate and pass-through income; that framing has been disputed. What isn't in dispute is the concentration: a tax collected mostly from a few hundred firms moves with their profits, not with the city's population.
And the other main source is capped by the state constitution
Measure 50 froze assessed values in 1997 and lets them grow only 3% a year, and unlike California's Proposition 13 the value does not reset when a property sells. Measure 5 then caps the total rate — anything above it is “compressed,” meaning permanently lost rather than deferred.
42%
of market value is taxed
Portland property is worth about $205.15B but assessed at $86.20B.
$148.0M
lost to compression countywide
Portland's permanent levy alone lost $33.8M; its voter-approved local option levy lost 27.3% of what voters authorised.
2.2%
assessed-value growth assumed
Among the weakest since Measures 5 and 50 were enacted.
−67%
downtown office value
The 20 largest office buildings fell from about $3.00B to $986.0M in market value, with office vacancy above 33%.
Compression is the part most people miss: when voters approve a levy and the cap is already met, part of that levy simply never gets collected.
How those two facts became this year's shortfall
Between forecasts, the City marked down almost every major General Fund line at once — $58,100,000 in total, before the expiry of one-time federal money was even counted.
Federal bonus depreciation, passed through by Oregon's rolling reconnect to the federal code.
Less money expected to go unspent than previously assumed.
Largely an accounting artifact of how prior years were accrued.
Assessed value growing at 2.2% — among the weakest since Measures 5 and 50 passed.
Still around 65% of the pre-pandemic peak.
State-shared revenue, including shrinking liquor distributions.
The distinction, in one line: Denver funds most of its government from what people buy, which tracks population and inflation. Portland funds a third of its flexible money from what a few hundred companies earn, and the rest from a property base the state constitution won't let grow much faster than 3%. That is a structurally more fragile design — and it is why a change to federal depreciation rules, made in Washington, could open a $32.6M hole in a Portland budget.
The tax base didn't collapse. The federal money ran out.
A budget falling 5.5% sounds like a city in decline. The revenue table says something more specific: everything Portland raises itself went up. What disappeared was intergovernmental aid — the pandemic-era federal money that had been quietly paying for ongoing programs — landing at the same moment the City stopped covering the gap out of savings.
Both columns are the City's own resources table, FY2025-26 revised against FY2026-27 adopted. Internal money is separated out because it moves the headline total without being revenue gained or lost.
+$169.3M
Money Portland raises itself went up
Taxes, utility charges and permits all grew. The local tax base did not collapse.
$-171.8M
Outside aid fell away
Almost entirely intergovernmental — the end of federal pandemic money that had been paying for ongoing programs.
$-308.5M
Smaller cushion to spend
A thinner carry-over from last year. This shrinks the headline number without a single service being cut.
Money from outside the City
This is the part that answers whether Portland is getting poorer.
$1,103,079,202 → $1,195,613,486
Water, sewer and stormwater bills, and other fees for service. Rate increases, not a windfall.
$1,027,972,044 → $1,077,279,623
Property tax, business licence tax, lodging tax. Still growing, just not fast enough.
$424,041,458 → $450,414,908
Permits, franchise fees and licences.
$133,296,004 → $134,413,539
Interest earnings and everything else.
$998,942,772 → $958,775,428
Borrowing for capital projects. Rises and falls with the construction schedule, not with the tax base.
$520,846,036 → $389,223,813
Federal and state money. This is the real external loss: the pandemic-era aid that paid for ongoing programs has run out.
Money already inside the City
Carry-over and transfers between funds. These move the headline total but are not new or lost revenue.
$2,573,097,619 → $2,264,623,032
Money left over from prior years. A smaller carry-over means less cushion to spend, and it shrinks the headline total without anything being cut.
$1,787,656,705 → $1,554,659,457
Money moving between city funds. Internal — it inflates both sides of the total and nets to nothing.
$-669,803 → $0
$471,007,796 → $521,056,776
One bureau billing another. Internal — counted on both sides.
So the shrinkage is not a collapsing tax base. Portland's own revenue rose about $169.3M. What ended was $171.8M of outside money — federal aid down -25% — arriving at the same moment the City stopped covering the difference out of reserves. Council closed a $171.6 million gap, and about 100 people lost their jobs.
The budget shrank 5.5% this year
From $9,039,269,833 revised last year to $8,546,060,062 adopted — a fall of $493,209,771. That is the City's own framing, and it compares against a revised figure that grew during the year; measured adopted-against-adopted the drop is closer to 1%. The cuts underneath are real either way — Council closed a $171.6 million gap, and about 100 people lost their jobs. Which bureaus absorbed it:
Largest decreases
$403.9M → $277.2M
$529.4M → $457.7M
$203.6M → $153.4M
$282.3M → $235.9M
$503.4M → $463.0M
$59.2M → $42.9M
$157.5M → $143.8M
$20.1M → $16.2M
Largest increases
$678.3M → $747.7M
$31.1M → $70.7M
$3.0M → $26.6M
$297.0M → $320.2M
$241.0M → $258.7M
$2.1M → $16.0M
$24.0M → $31.9M
$32.0M → $38.6M
What the money buys
Every program the City funds
The diagram shows proportion; this shows the number. All 286 programs, nested under their bureau and service area, with the exact adopted figure and staffing for each. It opens without JavaScript and your browser's find-in-page works on it.
Every program, by service area
$4,480,247,299 · 286 programsPublic Works$2.03B45.4%
Water Bureau$747.7M16.7%
- Water Program Treatment$409,727,063
- Conduits/Transmission$103,121,365
- Customer Services$43,739,39060 FTE
- Distribution Mains$37,058,87711 FTE
- Bureau Support$36,810,76369 FTE
- Pump Stations/Tanks$20,101,23255 FTE
- Bull Run Watershed$12,058,68917 FTE
- Services$11,872,427
- Water Quality & Regulatory Compliance$10,519,116
- Field Support$10,177,42567 FTE
- Groundwater$9,375,2193 FTE
- Planning$9,041,01621 FTE
- Hydroelectric Power$6,181,9393 FTE
- Data Management$5,825,1695 FTE
- Hydrants$3,803,837
- Meters$3,671,0591 FTE
- Employee Investment$3,598,1821 FTE
- Security/Emergency Management$3,570,18314 FTE
- Valves/Gates/Regulators$1,960,220
- Water Efficiency$1,857,948
- Fountains$1,785,978
- Terminal Reservoirs$1,068,472
- Grounds/Parks$762,4867 FTE
Bureau of Environmental Services$463.0M10.3%
- Capital Program Mgmt & Controls$210,259,50786 FTE
- O&M - Treatment$50,018,753128 FTE
- Business Support$45,320,19519 FTE
- O&M - Collection System$44,846,6025 FTE
- Strategy$25,618,50524 FTE
- Funds Management$22,228,297
- Integrated Planning$10,895,3229 FTE
- Tech Svcs - Env Info$9,648,95648 FTE
- Del Prog - Env Compliance$9,455,00245 FTE
- Tech Svcs - Info Sys, Map$9,195,6383 FTE
- O&M - Watershed$9,147,37026 FTE
- Leadership$5,236,1974 FTE
- Del Prog - Systems Dev$4,023,298
- Design$2,870,16312 FTE
- DP - Comm Partnerships$2,487,6262 FTE
- Eng Svcs - Constr & MTL$1,745,72210 FTE
Portland Bureau of Transportation$457.7M10.2%
- Project Delivery: Construction$216,804,44018 FTE
- Bureau Support Services$52,747,20541 FTE
- Environmental Services$38,118,235110 FTE
- Pavement Maintenance$32,016,936100 FTE
- Right-of-Way Use Permitting$22,755,94788 FTE
- Parking Enforcement$21,579,368100 FTE
- Mobility & Safety$18,911,60430 FTE
- Streetcar & Tram Operations$18,676,45628 FTE
- Street Sweeping, Graffiti & Vegetation$17,904,21665 FTE
- Streetlights & Signals$14,900,29760 FTE
- Derelict RV & Camp Cleanup$12,580,61912 FTE
- Sidewalks, Signs & Structures$11,276,08161 FTE
- Parking District Management$11,090,65323 FTE
- Project Delivery: Engineering$10,025,44781 FTE
- Parking Garages$9,841,7985 FTE
- Traffic Ops, Investigations & Regulations$8,270,70348 FTE
- Project Delivery: Planning & Development$8,142,28044 FTE
- Emergency Preparedness & Response$3,064,6137 FTE
Portland Parks & Recreation$339.9M7.6%
- Capital Development$99,635,318
- Business Services$57,878,6408 FTE
- Tree Maintenance$32,770,30338 FTE
- Parks Maintenance$30,239,793107 FTE
- Sports and Games$27,227,16827 FTE
- Facility/Amenity Maint$19,184,93172 FTE
- Community and Socialization$17,406,44516 FTE
- Aquatics$12,115,58734 FTE
- Recreation Facility Operations$11,358,61241 FTE
- Visitor Services$8,575,41946 FTE
- Natural Area Maint$6,789,48932 FTE
- Community Engagement$5,963,97622 FTE
- Arts$3,630,45512 FTE
- Urban Forestry Science and Outreach$2,351,64911 FTE
- Asset Management$1,262,1611 FTE
- Property$1,229,1564 FTE
- Leadership and Advocacy$1,195,1697 FTE
- Planning$1,051,1625 FTE
Office of Public Works$26.6M0.6%
- Enterprise Services$23,395,92216 FTE
- CAO's Office$1,933,4818 FTE
- Program Management$1,285,2784 FTE
City Operations$820.9M18.3%
Fire & Police Disability & Retirement$258.7M5.8%
- FPDR Pension Benefits$180,513,9051 FTE
- Sworn PERS Contributions$63,940,000
- Disability and Death Benefits$10,750,6126 FTE
- Administration & Support$3,452,3437 FTE
Bureau of Human Resources$226.8M5.1%
- Health and Financial Benefits$204,283,98225 FTE
- Operations & Strategic Support$7,068,66027 FTE
- Workforce Recruitment Training$5,977,15324 FTE
- Employee & Labor Relations$5,858,78027 FTE
- Classification,Compensation & Pay Equity$1,900,0299 FTE
- Well-Being & Occupational Health$1,064,5624 FTE
- Professional Development$615,000
Bureau of Fleet & Facilities$153.4M3.4%
- Maintenance and Repair$57,112,85963 FTE
- New and Replacement Acqs$37,411,24420 FTE
- Operations and Maintenance$22,745,49633 FTE
- Project Management$20,364,01912 FTE
- Planning and Portfolio Management$11,256,6204 FTE
- Support Services$4,316,9396 FTE
- Vehicle Pool$211,2580 FTE
Bureau of Technology Services$102.5M2.3%
- Communications$17,899,04234 FTE
- Business Solutions$16,756,22260 FTE
- Enterprise Business Solution$14,185,23514 FTE
- Support Center$13,731,23343 FTE
- Public Safety Technology$11,372,14436 FTE
- Production Services$9,460,5705 FTE
- Printing & Distribution$5,609,17912 FTE
- Project Management$3,715,82313 FTE
- Information Security$3,616,4635 FTE
- Office of the CTO$3,472,8277 FTE
- Business Engagement & Technology Strategy$2,674,0054 FTE
Office of City Operations$49.2M1.1%
- Procurement Services$11,257,80745 FTE
- Security$7,634,3993 FTE
- Administration & Support$7,416,9496 FTE
- Information and Referral-CAO$5,574,51035 FTE
- Enterprise Services$4,523,78310 FTE
- Grants Management$4,099,15611 FTE
- Independent Review$3,475,2297 FTE
- Unified Communications$2,105,7851 FTE
- CAO's Office$1,837,9807 FTE
- Data Office$1,303,0232 FTE
Office of Community-Based Police Accountability$16.0M0.4%
- Office of Comm-based Police Accountblty$16,016,84313 FTE
Special Appropriations$10.0M0.2%
- Special Appropriations External Ongoing$2,382,171
- Elections$2,241,2732 FTE
- Special Appropriation - City Support Services$1,311,139
- Special Appropriations COCL/PCCEP$1,166,686
- Portland Metro Levee$1,000,000
- Youth Program$810,870
- Special Appropriations - Community Development$750,000
- Special Appropriations-E Portland Action Plan$305,4331 FTE
- Administration & Support$7,000
City Budget Office$4.3M0.1%
- Budget & Economics$3,892,78513 FTE
- Portland Utility Board Support$448,8122 FTE
Community & Economic Development$689.7M15.4%
Bureau of Planning & Sustainability$277.2M6.2%
- Portland Clean Energy Fund$233,782,57353 FTE
- Waste Reduction & Recycling$11,568,49016 FTE
- Climate, Energy, & Sustainable Development$8,278,2829 FTE
- Digital Equity and Smart Cities PDX$5,147,974
- Sustainability Education & Assistance$4,404,63511 FTE
- Code Development$2,177,0677 FTE
- Bureau Administration$1,898,17010 FTE
- Graffiti Abatement$1,804,8964 FTE
- Urban Design and Research$1,801,6048 FTE
- Area Planning$1,621,4805 FTE
- Comprehensive Planning$1,553,2175 FTE
- Franchise Utility$1,002,1913 FTE
- Equity and Engagement$759,0231 FTE
- River & Environmental$599,902
- Mt. Hood Cable Regulatory Commission$429,0011 FTE
- Broadband & Digital Inclusion$367,135
Portland Housing Bureau$235.9M5.3%
- Affordable Multifamily Development$163,824,2064 FTE
- Rental Srvcs Pol and Plan$27,236,7957 FTE
- Administration and Support$23,149,89620 FTE
- Homeowner Access and Retention$14,555,6765 FTE
- Supportive Housing$2,299,5670 FTE
- Economic Opportunity Initiatives$2,137,173
- Inclusionary Housing$1,732,4537 FTE
- Safety Off The Streets$743,2750 FTE
- Equity and Engagement$257,5501 FTE
Portland Permitting & Development$88.1M2.0%
- Administration & Support$22,471,29412 FTE
- Public Infrastructure Permitting$10,601,52552 FTE
- Combination Inspections$8,129,2000 FTE
- Land Use Services$7,615,48836 FTE
- Plan Review$7,422,013
- Development Services$7,414,91737 FTE
- Commercial Inspections$7,221,0360 FTE
- Urban Forestry Tree Regulation$7,086,07628 FTE
- Compliance Services$4,716,89524 FTE
- Neighborhood Inspections$2,781,38913 FTE
- Site Development$2,665,28512 FTE
Office of Community and Econ Development$42.9M1.0%
- Spectator Facilities$19,481,8333 FTE
- Enterprise Services$10,808,7899 FTE
- Office of Arts & Culture$10,441,8315 FTE
- CAO's Office$2,205,4796 FTE
Portland Children's Levy$29.3M0.7%
- Investing in Children$28,605,7125 FTE
- Administration & Support$697,7062 FTE
Prosper Portland$16.2M0.4%
- Inclusive Entrepreneurship$3,008,691
- Business Advancement$2,718,033
- Small Biz & Middle Income Hsg Fin Assist$2,341,762
- Reimagine Oregon$2,044,760
- Community Based District Support$1,562,889
- Workforce Development$1,473,293
- Office of Events and Film$1,237,695
- Office of Small Business$1,116,088
- Small Business Tenanting & Leasing$707,754
Public Safety$616.5M13.8%
Portland Police Bureau$320.2M7.1%
- Precinct Patrol$103,779,169469 FTE
- Enterprise Support$37,077,58011 FTE
- Training$33,682,074150 FTE
- Person Crimes Investigation$26,812,464109 FTE
- Specialized Resource Division$26,177,11970 FTE
- Records$16,574,45583 FTE
- Information Technology$11,302,773
- Traffic Division$9,313,13626 FTE
- Forensic Evidence$8,687,99644 FTE
- Chief & Staff$8,093,10029 FTE
- Professional Standards$7,004,5851 FTE
- Behavioral Health Unit$6,679,38820 FTE
- Family Services$6,630,65129 FTE
- Personnel$5,814,48025 FTE
- Focused Intervention Team - FIT$3,631,72914 FTE
- Property and Evidence$2,955,14715 FTE
- Strategic Services$2,186,99712 FTE
- Community Engagement$1,400,5812 FTE
- Transit Police$1,393,5275 FTE
- Public Safety Support Specialist$1,048,6138 FTE
Portland Fire & Rescue$212.6M4.7%
- Emergency Operations$150,125,800603 FTE
- Logistics$18,588,14523 FTE
- Management Services$14,631,7334 FTE
- Prevention$13,170,02360 FTE
- Training and Safety$11,272,69057 FTE
- Community Health Division$4,242,19325 FTE
- Chief's Office$601,2283 FTE
Office of the Public Safety DCA$38.6M0.9%
- Portland Street Response$11,628,61264 FTE
- CAO Public Safety$9,080,59938 FTE
- Ceasefire$7,171,2933 FTE
- Office of Violence Prevention (OVP)$5,587,18414 FTE
- Enterprise Services$4,517,8547 FTE
- Special Appropriations COCL/PCCEP$651,8861 FTE
Bureau of Emergency Communications$37.4M0.8%
- 9-1-1 Operations$30,224,615156 FTE
- Technology Systems$4,900,585
- Administration & Support$2,244,1789 FTE
Portland Bureau of Emergency Management$7.6M0.2%
- Regionl Disaster Prep Org$2,711,3006 FTE
- Administration & Support$2,576,4834 FTE
- Emergency Operations$1,137,0894 FTE
- Planning & Mitigation$737,8273 FTE
- Community Programs$456,3292 FTE
City Administrator$279.4M6.2%
Office of the Chief Financial Officer$143.8M3.2%
- Revenue Collections$104,682,91783 FTE
- Liability$22,523,50413 FTE
- Workers' Comp$7,857,81711 FTE
- Accounting$4,061,75318 FTE
- Treasury$2,355,8401 FTE
- Debt Management$1,418,1832 FTE
- CAO's Office$938,3052 FTE
City Administrator$70.7M1.6%
- Shelter Program$38,891,31310 FTE
- Impact Reduction Program$13,955,7874 FTE
- Portland Environmental Management Office$7,819,11814 FTE
- Assistant City Administrator$3,361,87111 FTE
- Street Services Coordination Center$2,843,31611 FTE
- Administration & Support$2,695,2257 FTE
- Portland Solutions Operations$1,088,084
Fund and Debt Management$31.9M0.7%
- Debt Management$25,360,000
- Budget & Economics$6,543,500
Office of the City Attorney$22.5M0.5%
- Legal Services$22,489,47476 FTE
Office of Community and Civic Life$4.8M0.1%
- Neighborhood Outreach & Support$2,302,0671 FTE
- Administration & Support$907,4754 FTE
- Adapt to Impact$450,8572 FTE
- Youth Outreach$431,8842 FTE
- Diversity Civic Leaders$393,712
- Immigrant & Refugee$360,2081 FTE
Office of Equity$2.9M0.1%
- Administration$1,218,99910 FTE
- ADA Title II and Disability Equity Program$788,343
- Title VI Compliance$398,305
- LGBTQIA2S+ Program$219,596
- Citywide Language Access Program$218,946
- Tech Support & Consulting$55,2061 FTE
- DEEP Program$23,074
- Equity Communications$14,059
- Training & Education$12,968
Office of Government Relations$2.7M0.1%
- State Relations$1,077,7794 FTE
- Federal Relations$638,6872 FTE
- Tribal Relations$569,9872 FTE
- Regional Relations$222,1011 FTE
- International Relations$212,8751 FTE
City Council$20.8M0.5%
Council$20.8M0.5%
- Portland City Council$17,355,20824 FTE
- Council Operations$3,460,9083 FTE
Office of the City Auditor$14.6M0.3%
Office of the City Auditor$14.6M0.3%
- Archives & Records Management$3,591,2012 FTE
- Administration & Support$3,511,51010 FTE
- Audit Services$2,570,4319 FTE
- Elections$1,611,8545 FTE
- Council Clerk & Contracts$1,345,8397 FTE
- Hearings Office$1,274,3534 FTE
- Ombudsman Office$694,7941 FTE
Office of the Mayor$3.5M0.1%
Office of the Mayor$3.5M0.1%
- Administration & Support$3,525,4799 FTE
Every check we ran, including the ones that only partly passed
These figures come from parsing the City's own budget PDFs, not from retyping summary tables. That's only trustworthy if the parse is verified, so here is the full audit — published whether it flatters the result or not.
Reconciliation
18/18
checks passed
Exact match
$8,546,060,062
against the City's published total
Extracted
2026-08-10
from PDFs published Aug 2026
| Check | Expected | Found | Result |
|---|---|---|---|
| Fund count is in the expected range | 80–100 | 83 | pass |
| Program count is in the expected range | 250–450 | 286 | pass |
| Every service area is represented | 8 | 8 | pass |
| Every fund balances in 2025-26 (revenues === expenses) | 83/83 | 83/83 | pass |
| Every fund balances in 2026-27 (revenues === expenses) | 83/83 | 83/83 | pass |
| General Fund overhead nets to zero (charged === credited) | $0 | $0 | pass |
| All-funds total matches the published figure exactly | $8,546,060,062 | $8,546,060,062 | pass |
| Prior-year fund sum matches the book's own fund summary table | $9,090,927,679 | $9,090,927,679 | pass |
| Program expenses match the published $4.48 billion | $4,480,000,000 (3 s.f.) | $4,480,247,299 | pass |
| Program personnel vs the citywide published figure | $1,448,447,121 | $1,386,473,761 | pass |
| Beginning fund balance matches the published figure | $2,264,623,032 | $2,264,623,032 | pass |
| Citywide requirements and resources agree (Figures 6 and 7) | $8,546,060,062 | $8,546,060,062 | pass |
| Parsed fund detail reproduces the City's own citywide roll-up | $8,546,060,062 | $8,546,060,062 | pass |
| Fund transfers in equal transfers out | $1,554,659,457 | $1,554,659,457 | pass |
| City Operations: parsed funds vs the book's own roll-up | $1,046,041,476 (roll-up excludes unappropriated) | $1,046,791,476 | pass |
| Community & Economic Development: parsed funds vs the book's own roll-up | $1,230,108,581 (roll-up excludes unappropriated) | $1,235,896,372 | pass |
| Public Safety: parsed funds vs the book's own roll-up | $53,598,832 (roll-up excludes unappropriated) | $53,598,832 | pass |
| Public Works: parsed funds vs the book's own roll-up | $0 (roll-up excludes unappropriated) | $4,415,104,156 | pass |
The City publishes three different totals for this budget
They differ by up to $9.2 million. None is wrong; they are drawn at different moments and on slightly different bases. We use the second because our independently parsed fund detail reproduces it to the dollar — but a reader quoting the ordinance is also quoting an official figure, and should not be told they are mistaken.
- $8,537,051,372 — The adoption ordinance. Ordinance 192195, passed June 17 2026 — the legally adopted amount.
- $8,546,060,062 — Requirements by major object. Budget book Vol 1, Figure 6. This is the figure our parsed fund detail reproduces to the dollar, so it is the one this page uses.
- $8,546,262,736 — The fund summary table. Budget book Vol 1, citywide fund summary. Its prior-year column also matches our parse exactly.
What this does not claim
- The budget book does not publish which revenue source funds which program, so the diagram routes sources and uses through one hub instead of inventing that link.
- FY 2025-26 is a revised budget that kept moving during the year; the fund pages and the citywide summary were compiled weeks apart, so prior-year comparisons quote the City's published figure rather than our sum of fund pages.
- Adopted figures are a plan, not a record of spending. Only the two actuals columns describe money that was really spent.
Sources
- FY 2026-27 Adopted Budget, Volume 1 — City Summaries and Fund Detail — 388 pp · sha256 30127f3948a6…
- FY 2026-27 Adopted Budget, Volume 2 — Bureau and Program Detail — 1090 pp · sha256 3b50ad08a2a3…
FY 2026-27 Adopted Budget. Checksums are recorded so a silently revised document is detected rather than quietly changing the numbers on this page.