Preparation of Fiscal Impact Analysis
San Diego Municipal Code § 27.0506
in effect§27.0506 Preparation of Fiscal Impact Analysis
(a) Three people shall be involved in the preparation and filing of a fiscal impact analysis of a proposed legislative act: the Mayor, or the Mayor’s designee; the Independent Budget Analyst; and the City Auditor. The Independent Budget Analyst shall prepare a draft of the fiscal impact analysis and provide it to the Mayor and City Auditor at least 10 calendar days prior to the City Clerk's filing deadline. If there is disagreement about the wording of the fiscal impact analysis, the decision of any two of the three designated parties (the Mayor, or their designee; the Independent Budget Analyst; and the City Auditor) shall prevail. The fiscal impact analysis shall be placed on file in the Office of the City Clerk by the Independent Budget Analyst no later than 5:00 p.m. on the date established in accordance with the City Clerk's administrative calendar for the election on the proposed legislative act.
(b) The analysis shall not exceed 500 words in length.
(c) The analysis shall include an estimate of the amount of any increase or decrease in revenues or costs to the City, or an option as to whether or not significant change in City finances would result if the proposed measure is adopted. If it is estimated that a measure would result in an increased cost to the City, the estimate shall be set out in boldface print in the voter pamphlet.
(d) The fiscal impact analysis must reasonably inform the voters of the proposed measure’s fiscal impact, if any, and be true, impartial and not argumentative.
(e) The analysis shall be printed in the voter pamphlet preceding any arguments for and against the proposed legislative act.
(f) The fiscal impact analysis constitutes ballot materials within the meaning of Section 27.0103.
(“Preparation of Fiscal Impact Analysis” added 7-26-1999 by O-18664 N.S.)
(Amended 9-14-2010 by O-19989 N.S.; effective 10-14-2010.)
(Amended 6-15-2017 by O-20833 N.S.; effective 7-15-2017.)
(Amended 6-27-2023 by O-21667 N.S.; effective 7-27-2023.)
Source: City of San Diego Office of the City Clerk, San Diego Municipal Code and City Charter (docs.sandiego.gov PDFs)URL: https://docs.sandiego.gov/municode/MuniCodeChapter02/Ch02Art07Division05.pdf#page=3Fetched: 10/28/2026