How the CACOA is tested

What agencies actually filed

For each report, the dollars every filer reported statewide in the latest year, and the share that sits on a line some CACOA code reaches. A line no code reaches would have to be filled by hand.

Structure

The tables are internally consistent.

• Pass

  Do the source tables pass every structural check?

  0 errors, 2 warnings across 43 tables

  Why it matters: Unique codes, ranges inside their classes, no overlaps, parents that exist, crosswalk targets that exist, documented columns.

  Details

  • WARN FTR_XWALK[XW0557] LGRS marks the target row as calculated
  • WARN FTR_XWALK[XW0558] LGRS marks the target row as calculated
• Info

  How big is the chart, and how much is still proposed?

  159 funds, 72 departments, 208 functions, 527 objects; 632 adopted, 334 proposed

Local detail

An agency's own codes behave exactly as the manual says.

• Pass

  Does every local detail code report exactly where its reserved range reports?

  10,080 checks across 80 local ranges; 0 differences

  Why it matters: An agency's own codes inside a reserved range must never change where money is reported.

• Pass

  Does every four-digit subfund roll up to its three-digit fund?

  159 funds tested; 0 failures

• Pass

  Does every department name a default function, so an agency that skips functions still reports correctly?

  72 departments; 0 without a valid default

• Pass

  Do the local-detail function codes report on a line?

  9 local-detail functions; 0 unresolved

Valid combinations

Every rule that blocks a combination explains itself.

• Pass

  Does every invalid combination say why and how to fix it?

  30 rules; 0 missing a reason or fix

• Info

  How much of the fund-by-object grid is valid?

  5,320 of 7,350 fund type and object pairs are valid (72.4%)

Cities FTR

Every posting reaches exactly one line: no gaps, no conflicts.

• Pass

  Does every code reach a Cities FTR line on every axis it needs, in every fund type and function?

  726,650 checks; 0 gaps

• Pass

  Is there ever more than one line for the same posting?

  0 conflicts

• Pass

  Does every target line have the column the rule needs?

  0 missing

• Pass

  Which Cities FTR lines can no ledger code feed, and why?

  62 lines: 28 preparer entries, 20 aid for construction, 11 second 'other' lines, 3 statistics and splits

  Why it matters: Preparer entries and statistics are typed into the report, not posted.

• Pass

  Is every rule used by some code?

  0 unused rules

Other State Controller reports

The same proof for counties, districts, transit, and the rest.

• Pass

  Counties Financial Transactions Report: does every posting land on exactly one line or a documented exclusion?

  586,191 checks; 0 gaps, 0 conflicts; 1085 of 1210 report cells reachable; 356 of 409 shared form rows reachable

• Pass

  Special Districts Financial Transactions Report: does every posting land on exactly one line or a documented exclusion?

  402,375 checks; 0 gaps, 0 conflicts; 231 of 257 report cells reachable; 325 of 366 shared form rows reachable

• Pass

  Special Districts Financial Transactions Report — Transportation form: does every posting land on exactly one line or a documented exclusion?

  509,601 checks; 0 gaps, 0 conflicts; 35 of 35 report cells reachable

• Pass

  Transit Operators Financial Transactions Report: does every posting land on exactly one line or a documented exclusion?

  402,375 checks; 0 gaps, 0 conflicts; 45 of 51 report cells reachable

• Pass

  Transportation Planning Agencies Financial Transactions Report: does every posting land on exactly one line or a documented exclusion?

  19,425 checks; 0 gaps, 0 conflicts; 82 of 83 report cells reachable

• Pass

  Public Retirement Systems Financial Transactions Report: does every posting land on exactly one line or a documented exclusion?

  20,239 checks; 0 gaps, 0 conflicts; 31 of 31 report cells reachable

• Pass

  Annual Street Report: does every posting land on exactly one line or a documented exclusion?

  708,735 checks; 0 gaps, 0 conflicts; 66 of 94 report cells reachable

• Pass

  Annual Road Report: does every posting land on exactly one line or a documented exclusion?

  708,735 checks; 0 gaps, 0 conflicts; 66 of 89 report cells reachable

Nothing lost, nothing doubled

A synthetic trial balance comes out whole.

• Pass

  In a random balanced trial balance, does every valid posting reach its lines?

  2,250 postings in 9 fund types; 2,250 reached every required axis; 0 did not

• Pass

  Do governmental expenditures total the same by function (forms 24-28) and by object (form 29)?

  by function 494,985.73; by object 494,985.73

  Why it matters: The FTR reports the same spending twice, by function and by object; the chart must feed both from each posting.

• Info

  Which postings are intentionally left off the FTR?

  217 postings excluded by rule

  Why it matters: Examples: pooled cash, capital outlay and principal in proprietary funds, government-wide conversion entries outside form 40.

  Details

  • GOVERNMENT_WIDE Revenues: 147
  • GOVERNMENT_WIDE Assets: 21
  • GOVERNMENT_WIDE Materials & Services: 19
  • GOVERNMENT_WIDE Other Financing Sources/Uses: 12
  • GOVERNMENT_WIDE Payroll & Benefits: 7
  • GOVERNMENT_WIDE Debt Service: 6
  • GOVERNMENT_WIDE Liabilities: 3
  • GOVERNMENT_WIDE Deferred Inflows of Resources: 1
  • GOVERNMENT_WIDE Fund Balance / Net Position: 1

What agencies actually filed

Statewide filings the chart can reproduce.

• Pass

  Of the dollars agencies reported statewide on this report in FY2024, how much can the chart produce from a ledger?

  99.9% of $239.6B; another $5.0B sits on lines outside the published field catalog (the consolidated city and county's county lines)

  Why it matters: Statewide totals from the State Controller's By the Numbers data; no agency's own figures are used.

  Details

  • 2017: 99.9% of $154.8B
  • 2018: 99.9% of $167.3B
  • 2019: 100.0% of $179.8B
  • 2020: 100.0% of $185.4B
  • 2021: 99.9% of $192.7B
  • 2022: 99.9% of $211.8B
  • 2023: 99.9% of $223.0B
  • 2024: 99.9% of $239.6B
  • Largest unreached lines:
  • $1,204.3M [not in the Cities FTR catalog] Administration and Programs
  • $767.0M [not in the Cities FTR catalog] Aid Programs - Cash (Grants)
  • $535.2M [not in the Cities FTR catalog] Public Health
• Pass

  Of the dollars agencies reported statewide on this report in FY2024, how much can the chart produce from a ledger?

  99.9% of $307.0B

  Why it matters: Statewide totals from the State Controller's By the Numbers data; no agency's own figures are used.

  Details

  • 2017: 99.8% of $179.1B
  • 2018: 99.9% of $192.8B
  • 2019: 99.9% of $211.7B
  • 2020: 99.9% of $223.2B
  • 2021: 99.9% of $243.1B
  • 2022: 99.9% of $257.1B
  • 2023: 99.9% of $278.2B
  • 2024: 99.9% of $307.0B
  • Largest unreached lines:
  • $308.8M Senior Citizens Programs (general)
  • $198.1M Aid for Construction_Intergovernmental - State_Hospital Ente (amount)
  • $191.1M Office of Criminal Justice Planning (OCJP) (general)
• Pass

  Of the dollars agencies reported statewide on this report in FY2024, how much can the chart produce from a ledger?

  99.8% of $228.7B

  Why it matters: Statewide totals from the State Controller's By the Numbers data; no agency's own figures are used.

  Details

  • 2017: 99.6% of $135.5B
  • 2018: 99.6% of $158.2B
  • 2019: 99.8% of $168.9B
  • 2020: 99.8% of $173.2B
  • 2021: 99.7% of $174.6B
  • 2022: 99.8% of $198.1B
  • 2023: 99.8% of $212.9B
  • 2024: 99.8% of $228.7B
  • Largest unreached lines:
  • $689.9M Property Assessments (12)
  • $349.1M Aid for Construction_Intergovernmental - Federal (amount)
  • $316.4M Aid for Construction_Intergovernmental - State (amount)
• Pass

  Of the dollars agencies reported statewide on this report in FY2024, how much can the chart produce from a ledger?

  100.0% of $7.1B

  Why it matters: Statewide totals from the State Controller's By the Numbers data; no agency's own figures are used.

  Details

  • 2018: 100.0% of $4.1B
  • 2019: 100.0% of $4.6B
  • 2020: 100.0% of $4.6B
  • 2021: 100.0% of $4.9B
  • 2022: 100.0% of $5.5B
  • 2023: 100.0% of $5.5B
  • 2024: 100.0% of $7.1B
  • Largest unreached lines:
• Pass

  Of the dollars agencies reported statewide on this report in FY2025, how much can the chart produce from a ledger?

  99.9% of $24.7B

  Why it matters: Statewide totals from the State Controller's By the Numbers data; no agency's own figures are used.

  Details

  • 2019: 100.0% of $18.6B
  • 2020: 100.0% of $20.1B
  • 2021: 100.0% of $19.5B
  • 2022: 100.0% of $23.0B
  • 2023: 100.0% of $22.2B
  • 2024: 99.9% of $23.9B
  • 2025: 99.9% of $24.7B
  • Largest unreached lines:
  • $42.7M Other Nonadded Revenues (amount)
  • $20.6M Total Recoveries (amount)
  • $5.1M School Bus Service Revenues (amount)
  • $2.2M Capital Leases (amount)
• Pass

  Of the dollars agencies reported statewide on this report in FY2024, how much can the chart produce from a ledger?

  100.0% of $16.4B

  Why it matters: Statewide totals from the State Controller's By the Numbers data; no agency's own figures are used.

  Details

  • 2019: 100.0% of $11.6B
  • 2020: 100.0% of $11.5B
  • 2021: 100.0% of $12.1B
  • 2022: 100.0% of $14.1B
  • 2023: 100.0% of $15.8B
  • 2024: 100.0% of $16.4B
  • Largest unreached lines:
  • $0.2M Lease Expense (amount)
• Pass

  Of the dollars agencies reported statewide on this report in FY2024, how much can the chart produce from a ledger?

  100.0% of $286.6B

  Why it matters: Statewide totals from the State Controller's By the Numbers data; no agency's own figures are used.

  Details

  • 2019: 100.0% of $177.1B
  • 2020: 100.0% of $175.4B
  • 2021: 100.0% of $388.3B
  • 2022: 100.0% of $255.7B
  • 2023: 100.0% of $227.5B
  • 2024: 100.0% of $286.6B
  • Largest unreached lines:
• Watch

  Of the dollars agencies reported statewide on this report in FY2025, how much can the chart produce from a ledger?

  98.8% of $17.3B; $0.08B of preparer adjustments not counted

  Why it matters: Statewide totals from the State Controller's By the Numbers data; no agency's own figures are used.

  Details

  • 2018: 91.6% of $11.1B
  • 2019: 96.9% of $11.0B
  • 2020: 97.1% of $11.6B
  • 2021: 97.8% of $10.9B
  • 2022: 98.1% of $11.5B
  • 2023: 98.3% of $13.1B
  • 2024: 98.6% of $15.0B
  • 2025: 98.8% of $17.3B
  • Largest unreached lines:
  • $969.9M Highway Bridge Replacement and Rehabilitation Program (amount)
  • $420.3M Undistributed Engineering and Administration (force_account)
  • $307.1M Transportation Enhancement Activities (TEA) (amount)
• Watch

  Of the dollars agencies reported statewide on this report in FY2025, how much can the chart produce from a ledger?

  96.0% of $6.7B; $0.01B of preparer adjustments not counted

  Why it matters: Statewide totals from the State Controller's By the Numbers data; no agency's own figures are used.

  Details

  • 2018: 90.8% of $2.7B
  • 2019: 90.5% of $3.0B
  • 2020: 90.5% of $3.3B
  • 2021: 92.2% of $3.2B
  • 2022: 92.8% of $3.3B
  • 2023: 93.7% of $3.7B
  • 2024: 96.5% of $5.9B
  • 2025: 96.0% of $6.7B
  • Largest unreached lines:
  • $524.0M Road Taxes on Unincorporated Areas (amount)
  • $487.5M Other State Revenues - Other (amount)
  • $172.5M TEA-21 State Matching / Exchange Funds (amount)

Sample changeovers

Real agencies' published ledgers, mapped and compared with their filings.

• Pass

  When a real agency's published ledger is mapped to the chart, does every dollar land on a report line or a documented exclusion?

  3 agencies; lowest share placed 100.0%

  Why it matters: An agency changing over must be able to put every account somewhere the reports accept, without inventing codes.

  Details

  • Small city (2018-19): 100.0% placed, about 440 distinct accounts
  • Mid-size city (2022-23): 100.0% placed, about 460 distinct accounts
  • County (2024-25): 100.0% placed, about 130 distinct accounts
• Pass

  How closely does the report produced from the mapped ledger match the report the agency actually filed?

  70.9% to 81.3% of reported dollars on the same line

  Why it matters: The rest is agency filing choices the chart makes consistent: the same transaction filed on different lines by different agencies. See the changeovers page.

  Details

  • Small city: 81.3% on the same line; lines holding 56.2% of filed dollars within 10%
  • Mid-size city: 70.9% on the same line; lines holding 49.7% of filed dollars within 10%
  • County: 76.6% on the same line; lines holding 30.3% of filed dollars within 10% (compared by share: ledger and filing are different years)

How the sample changeovers were run, and what they found

Plain language

Every code says what belongs in it, in plain words.

• Pass

  Does every object have a specific, plain description with an example?

  446 objects: 0 without a description, 0 generic, 49.3% with a real example; reading grade 11.2

  Why it matters: Generic text ('X is a function code aligned to...'), or one paragraph copied across many codes, tells a coder nothing.

• Pass

  Does every function have a specific, plain description with an example?

  208 functions: 0 without a description, 0 generic, 51.0% with a real example; reading grade 10.7

  Why it matters: Generic text ('X is a function code aligned to...'), or one paragraph copied across many codes, tells a coder nothing.

• Pass

  Does every fund have a specific, plain description with an example?

  159 funds: 0 without a description, 0 generic, 99.4% with a real example; reading grade 10.4

  Why it matters: Generic text ('X is a function code aligned to...'), or one paragraph copied across many codes, tells a coder nothing.

• Pass

  Does every department have a specific, plain description with an example?

  72 departments: 0 without a description, 0 generic, 87.5% with a real example; reading grade 11.1

  Why it matters: Generic text ('X is a function code aligned to...'), or one paragraph copied across many codes, tells a coder nothing.

• Pass

  Does the data dictionary describe every column?

  433 columns; 0 described only as 'Field.'

Browser tools

The finder, workbench, and search give the pipeline's answers.

• Pass

  Does the FTR finder in the browser pick the same rule and LGRS field as the pipeline?

  67,640 sampled accounts; 0 differences

  Why it matters: The finder, the home page account check, and the workbench all use this code.

• Pass

  Does the report finder in the browser land every sampled posting where the pipeline does, on every report?

  188,760 sampled postings; 0 differences

• Pass

  Does the browser flag exactly the invalid combinations the pipeline flags?

  18,690 sampled combinations; 0 differences

• Pass

  Does the finder accept local detail codes and subfunds, and refuse codes that do not exist?

  80 local codes, 31 unassigned codes, 1 subfund; 0 problems

• Pass

  Does site search find the right code when someone types what they are looking for in plain words?

  62 questions: right code first 40 times, in the top five 60 times (97%)

  Why it matters: Coders look for 'hotel tax', not '3030 Transient Occupancy Taxes'.

  Details

  • "library" -> expected /cacoa/functions/5300, got /cacoa/objects/3329, /cacoa/departments/62, /cacoa/objects/1210
  • "mosquito abatement" -> expected /cacoa/functions/6300, got nothing