The San Francisco Office of Early Care and Education (OECE), in collaboration with its early childhood partners, engaged in a comprehensive fiscal analysis (CFA) from September 2015 to February 2016. This report summarizes the information gathered through the CFA process and is intended to inform a citywide early care and education planning and evaluation process. The goals of the CFA were to determine (1) what funding currently supports early care and education services in San Francisco, (2) how these funds are used, and (3) what opportunities exist to draw down additional funding and/or to use funds more effectively. (author abstract)