To provide clear, objective and unbiased analysis and advice to the City Council and the public regarding all legislative items bearing financial and policy impacts to the City of San Diego.
On November 2, 2004 the voters of the City of San Diego approved Proposition F which provided for a change in the City's form of government from City Manager to Strong Mayor - Strong Council for a five year trial period. Proposition F also provided that the City Council shall have the right to establish an Office of the Independent Budget Analyst (IBA) and to determine the powers of the office and its manager by ordinance.
On June 3, 2008, voters passed Proposition C which amended the City Charter related to the Chief Financial Officer, City Auditor, Independent Budget Analyst, City Treasurer, and Audit Committee and made permanent the Strong Mayor - Strong Council form of government. By adding Section 39.3 to City Charter Article V, this proposition made permanent the Office of the Independent Budget Analyst regardless of the form of government.
The function of this office is explained in 
Charter Section 39.3 which states, "The Office of the Independent Budget Analyst shall provide budgetary and policy analysis for the City Council" and San Diego Municipal Code Section 22.2301 which states "There is hereby created the Office of Independent Budget Analyst, a City department whose designated function is to assist the City Council in the conduct of budgetary inquiries and in the making of budgetary decisions."
