How we made our Philadelphia city budget game

Philadelphia’s city budget process is like playing eight-dimensional chess. Here’s how we let you play it.

If you were mayor, what would your vision for the city be, and how would you achieve it? That is the goal of our latest game where you get to set the city’s budget.

In reality, Philadelphia’s budget process is far more complicated than our simulation. It is more “like eight-dimensional chess,” according to Marisa Waxman, executive director of the Pennsylvania Intergovernmental Cooperation Authority, an independent agency that provides financial oversight for the city. Here’s what we did to simplify it.

Defining “budget”

At the most basic level, Philadelphia has two budgets: operating and capital. The operating budget handles day-to-day services and programs, while the capital budget funds major long-term investments. We used the term “city budget” throughout the game as a loose reference to Philadelphia’s General Fund, which accounts for the majority of the city’s operating budget.

There are, however, other funds that allocate resources to the operating budget. Some are specific like the Water Fund or the Transportation Fund. Philadelphia also uses federal, state, and philanthropic grants for day-to-day expenses.

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Merging departments

Philadelphia has over 70 departments. While each of them hasr its own line item in the budget, we condensed them to six:

  • Arts, Culture, and Recreation encompasses the Art Museum, the Free Library, the Office of Arts and Culture and the Creative Economy, and Parks and Recreation

  • Local Economic Development and commerce encompass the Department of Commerce, including its Convention Center subsidy and economic stimulus, and the Office of Community Empowerment and Opportunity

  • Police and prisons encompass the Citizens Police Oversight Commission, District Attorney, the Department of Finance’s witness fees, the First Judicial District, the Managing Director’s Defenders Association, the Office of Public Safety (which includes the Office of Prison Oversight), the Philadelphia Police Department, the Prisons Department, and Sheriff Department

  • Infrastructure encompasses Licenses and Inspections (which includes the Board of Building Standards and the Board of L&I Review), the Office of Property Assessment, the Department of Planning and Development, Public Property’s SEPTA subsidy, and the Department of Sanitation (including Disposal)

  • Community Health, Housing, Education, and Safety encompasses the Finance Department’s community college subsidy, Hero Scholarship awards, school district contribution, and payment to the housing trust fund; the Fire Department; the Human Relations Commission; the Department of Human Services; the Managing Director’s Office; Neighborhood Community Action Centers; the Office of Behavioral Health and Intellectual disAbility; the Office of Education; the Office of Homeless Services; the Office of Sustainability; and the Department of Public Health

  • City Government Operations encompasses Auditing (City Controller), the Board of Ethics, the Board of Revision of Taxes, City Commissioners, City Council, the City Representative, the City Treasurer, the Civil Service Commission, the Finance Department (including budget stabilization, employee benefits, indemnities, Reg #32, and refunds), Fleet Services (including vehicle lease/purchase), Labor, Law, the Mayor’s Office, the Office of Human Resources, the Office of Innovation and Technology (including 911), Office of the Inspector General, Procurement, Public Property (including space rentals and utilities), Records, Register of Wills, Revenue, and the Sinking Fund Commission.

These are similar to, but not the same as, the buckets in Mayor Parker’s fiscal year 2027 operating budget in brief. We also referenced groupings based on survey results out of the People’s Budget Office, a Mural Arts project that teaches Philadelphians how the budget works and how they can advocate for issues that matter to them.

How we did the math

We based the dollar values for each department on Philadelphia’s proposed budgets for fiscal 2026 and fiscal 2027. The fixed aspects of those departmental budgets represent inflexible contributions – for example, subsidies to SEPTA and the School District of Philadelphia. In addition to specific contributions, we estimate that 80% of personnel costs from Philadelphia’s General Fund for each department would be fixed, since over 80% of the city’s workforce is unionized.

The special projects and their associated costs were inspired by departmental summary of increases and decreases from the fiscal 2026 proposals, as well as Mayor Parker’s recently announced priorities in her fiscal 2027 budget address. Finally, the game’s approval ratings are based on the ranked priorities in the 2023 Every Voice, Every Vote (EVEV) poll and the fiscal 2026 People's Budget Office survey results.

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What you can do now

If you’d like to get involved in the real budget, one way would be to give public testimony at a budget hearing. Your next opportunity will be on April 21 at City Hall. Alternatively, you could attend a neighborhood budget town hall or fill out a survey for City Council.

The People’s Budget Office also hosts workshops where they teach Philadelphians about the budget and how to advocate for issues they care about. “It’s one of the ways we can build power as neighbors and denizens of the city,” said Sarah Bishop-Stone, PBO’s program director. “It’s to understand [the budget] and make it legible.” Their next Budget 101 workshop will be in South Philly on April 19.

Still, speaking up might not materialize in the outcomes you’re hoping for. "Once [you] learn how [the budget] works, it becomes much clearer how hard it is to have a say in that process," said Bishop-Stone. She said that last year, during “the past budget cycle, the folks who tried to advocate really came away quite dispirited” because they didn’t see the changes they pushed for reflected in the budget that passed in June.

Let us know what you thought

This is the first time The Inquirer has published a game about the city budget and we would love to know what you think.

Staff Contributors

  • Reporting: Charmaine Runes
  • Editing: Sam Morris
  • Illustration: Yali Chen
  • Copy Editing: Brian Leighton

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