San Francisco’s budget and legislative analyst has slammed the city for not signing an agreement with the National Football League and the Super Bowl 50 Host Committee for full reimbursement of the city’s $4.8 million in costs.

A report released Friday afternoon points out that the city of Santa Clara is getting full reimbursement for its $3.6 million in costs. San Francisco all but gave the Super Bowl 50 Host Committee a pass, the report concludes, and urges the city to renegotiate immediately with the committee for reimbursement of all its costs.

The analysis generated immediate outrage from some members of the Board of Supervisors who have questioned how much the massive sporting event will cost the city. The mayor’s office countered that the report ignores the “enormous financial benefits” of hosting Super Bowl 50.

Supervisor John Avalos, who requested the report, said it shows the “city got a really bad deal,” adding, “It looks like the city gave (the NFL) a pass or failed miserably to negotiate the way Santa Clara was able to negotiate.”

Among the report’s findings: As part of the city’s bid to host Super Bowl 50, the Police, Fire and Emergency Management departments signed letters of assurance promising not to seek reimbursement from the NFL for providing additional security services related to Super Bowl activities.

A Jan. 15, 2013, letter signed by Police Chief Greg Suhr states that the department “shall provide all law enforcement and public safety services” at “no cost, expense or liability to the NFL or the teams.”

Rec and Park, Fire get reimbursed

Only the Recreation and Park Department and the Fire Department will be reimbursed for an estimated $104,257. That money will come from the nonprofit Super Bowl 50 Host Committee, a group of private donors charged with raising money to produce events leading up to and the game on Feb. 7.

The report also concludes that various city departments didn’t accurately report budget surpluses to the Board of Supervisors that would be used to cover Super Bowl costs. And it criticizes the city for not conducting an analysis to estimate the financial impact of hosting Super Bowl events — which Santa Clara did.

Christine Falvey, spokeswoman for Mayor Ed Lee, said earlier this week that the city purposefully didn’t do projections ahead of time because it didn’t want to “put out numbers that are unrealistic or that we just don’t have a really good rubric to figure out what they are.”

The Super Bowl will be played at Levi’s Stadium in Santa Clara, while San Francisco will host an eight-day party that includes Super Bowl City, a theme park with interactive exhibits, football-related games and musical performances that will be open to the public.

The events in San Francisco are being organized and paid for by the Super Bowl 50 Host Committee, but the city will have to pitch in $4.8 million for everything from added security to cleanup costs and expanded public transportation.

One of the key points of contention is whether the city should treat the Super Bowl like other large annual public events, such as Fleet Week and the annual San Francisco Pride celebration. The city pays the cost of expanded city services for those events and it is treating Super Bowl 50 activities the same way — something the Budget and Legislative Analyst office questions.

Falvey said Friday the report “outlines costs that pretty much match up with what we expect.”

She added: “We expect significant revenue going directly to city coffers because of this event, and those very funds will help pay for the city services ... during what will be the sport’s most historic Super Bowl.”

But Supervisor Jane Kim said the report showed the negotiations were a failure.

“It’s worse than I thought,” Kim said. “We are subsidizing one of the hugest corporations in this country. I’m left wondering, who over the last two years was standing up for our city and our taxpayer dollars?”

The budget and legislative analyst’s report says San Francisco should immediately renegotiate with the Super Bowl 50 Host Committee for reimbursement of all its costs.

‘Subsidy to the NFL’

“To not have such an agreement would result in a subsidy to the NFL and the Host Committee, which reportedly has raised $50 million to pay for Super Bowl 50 events,” the report states.

P.J. Johnston, spokesman for the Super Bowl 50 Host Committee, criticized the report, and said the issue of whether the committee reimburses Santa Clara and not San Francisco are “two totally separate issues.”

“We have the great bulk of hotels and restaurants and other economic drivers that will generate taxes here in San Francisco. The bottom line is San Francisco is going to make money on this event,” he said.

Emily Green is a San Francisco Chronicle staff writer. E-mail: egreen@sfchronicle.com Twitter: @emilytgreen

Read the report

To read the budget and legislative analyst’s report, go to: http://sfchron.cl/1RqKY2O