2026 Municipal Report Cards

The San Diego County Taxpayers Association developed the Municipal Report Cards in order to broadly evaluate fiscal health in all 18 incorporated cities in San Diego County. The criteria were developed based on best practices in municipal financing, including research from the California Society of Municipal Finance Officers and the Government Finance Officers Association, along with the help of our City & County Government Subcommittee as well as with input from city managers across the county.

Each city receives three grades — a Fiscal Health grade, a combined Accountability and Transparency grade, and an overall grade — based on information drawn from audited financial reports, adopted budgets, and each city's tax and accountability history.

To ensure fair comparisons, the Report Card groups cities by population and scores calculation-based measures such as pension costs, debt service as a share of the budget, personnel costs, and staffing per 1,000 residents against the average for each city's population group. Before grades were finalized, each city received an interim report card and an opportunity to submit feedback, documentation, or corrections.

In addition to the 2026 All-Cities Report Card, we produced a methodology and scoring document detailing each criterion and how points were awarded.