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Changelog

Every change, release by release. Published codes keep their meaning; anything new or changed is proposed until the release is approved.

2027.03 (proposed, prepared 2026-09-29)

Draft release for review. It extends the chart to every State Controller report a non-school local agency files and fills the enterprise-form lines that 2026.10 left to local codes. Codes and rules marked PROPOSED become ADOPTED when the release is approved; adopted codes keep their meaning.

Changed ranges

  • 3600-3999 -> 3800-3999 Revenues – Local Detail: 3600-3799 becomes standard revenue detail (enterprise, fiduciary, and county program revenue) so every agency reports the same line with the same code. 3800-3999 stays reserved for local detail. An agency that already placed local codes in 3600-3799 keeps them valid until release 2028.03 and should move them to 3800-3999.
  • Subclass 30.90 Revenues — Local Detail: 3600-3999 -> 3800-3999.

New object codes

  • Investments by Type: 11 code(s).
  • Enterprise Operating Revenue Detail: 77 code(s).
  • Fiduciary Additions: 8 code(s).
  • Intergovernmental Program Revenue: 39 code(s).
  • Program Service Charges: 20 code(s).
  • Program Miscellaneous Revenue: 3 code(s).
  • Taxes: 6 code(s).
  • Materials & Supplies: 1 code(s).
  • Other Operating: 1 code(s).
  • Grants, Aid and Other Payments: 6 code(s).
  • Fiduciary Deductions: 8 code(s).

New object subclasses

  • 10.04 Investments by Type (1400-1449).
  • 30.11 Enterprise Operating Revenue Detail (3600-3689).
  • 30.12 Fiduciary Additions (3690-3719).
  • 30.13 Intergovernmental Program Revenue (3720-3759).
  • 30.14 Program Service Charges (3760-3779).
  • 30.15 Program Miscellaneous Revenue (3780-3799).
  • 50.07 Grants, Aid and Other Payments (5450-5499).
  • 50.08 Fiduciary Deductions (5700-5749).

Report classes

  • 4 new reporting buckets and 8 subclass mappings.

New functions

  • 135 functions: general government 13, public safety 19, transportation 34, community development 3, culture and leisure 3, health 32, public utilities 31.

Changed departments

  • 10 'City Council / Mayor' -> 'Governing Board' (same meaning, a name every agency type can use).
  • 11 'City Manager / Executive' -> 'Chief Executive' (same meaning, a name every agency type can use).
  • 12 'City Clerk / Elections' -> 'Clerk, Recorder and Elections' (same meaning, a name every agency type can use).
  • 13 'City Attorney / Legal' -> 'Legal Counsel' (same meaning, a name every agency type can use).
  • 14 'Citywide Boards & Commissions' -> 'Boards and Commissions' (same meaning, a name every agency type can use).
  • 26 'Citywide Administrative Services' -> 'Agency-wide Administration' (same meaning, a name every agency type can use).
  • Block 30-39 'Public Safety — Police' -> 'Public Safety — Law Enforcement and Justice'.
  • Block 60-69 'Community Services' -> 'Community and Human Services'.

New departments

  • 27 Assessor, 28 Treasurer-Tax Collector, 34 Detention and Corrections, 35 Probation, 36 District Attorney, 37 Public Defender, 38 Courts and Judicial Services, 66 Public Health, 67 Behavioral Health, 68 Social Services.

Reports and agencies

  • REF_STATE_REPORT lists the 10 State Controller local reports, who files each, the statute and due date, and how far the chart covers it.
  • REF_ENTITY_TYPE now lists 10 filer types (cities, counties, the city and county, special districts, joint powers authorities, transit operators, transportation planning agencies, retirement systems); it listed only cities.
  • REF_DISTRICT_ACTIVITY maps the State Controller's 53 special district activities to a default function and fund.

Valid code combinations

  • CX28: objects 3690-3719 not valid in governmental|proprietary|government_wide funds.
  • CX29: objects 5700-5749 not valid in governmental|proprietary|government_wide funds.
  • CX30: objects 3600-3689 not valid in fiduciary funds.

Cities FTR crosswalk

  • 437 rules copied so each new code reports exactly where its model code reports; 13 local-detail rules narrowed to 3800-3999; 439 rules send customer-class, revenue-type, operating-function, and fiduciary detail to their own lines. 2319 active rules.
  • XW1119 retired: 3011 is the Local Transportation Fund (the State Controller's list of city revenues); on the transit form it reports as TDA quarter-cent sales tax (R35), not local sales tax (R34).
  • XW1429 retired: Contributions and donations in a fiduciary fund report as private contributions (30.5 R03).
  • 27 copied rules dropped because a detail rule always outranks them.

Fixes

  • FTR_ROW: 15 rows had the wrong kind (revenue lines marked as statistics, airport statistics marked as money lines, or totals marked as lines).

Other State Controller reports

  • COUNTY_FTR: 242 lines of its own, 409 rows shared with the Cities FTR forms, 299 rules.
  • SD_FTR: 56 lines of its own, 366 rows shared with the Cities FTR forms, 114 rules.
  • SD_TRANSPORTATION: 35 lines of its own, 0 rows shared with the Cities FTR forms, 102 rules.
  • TRANSIT_FTR: 51 lines of its own, 0 rows shared with the Cities FTR forms, 90 rules.
  • TPA_FTR: 37 lines of its own, 0 rows shared with the Cities FTR forms, 105 rules.
  • PRS_FTR: 17 lines of its own, 0 rows shared with the Cities FTR forms, 29 rules.
  • STREET_RPT: 66 lines of its own, 0 rows shared with the Cities FTR forms, 283 rules.
  • ROAD_RPT: 57 lines of its own, 0 rows shared with the Cities FTR forms, 276 rules.

Plain language

  • New KEYWORDS column: everyday words for 62 codes (hotel tax, trash, fire truck) so search finds them.
  • 66 function descriptions rewritten: what belongs in the code, a real example, and what does not.
  • 55 department descriptions rewritten.
  • 119 data dictionary columns described (they read only 'Field.').
  • 3010 Sales & Use Taxes now says it is the 1% Bradley-Burns levy, as the State Controller's instructions define the line; add-on taxes have their own code, 3015.
  • 159 fund descriptions rewritten. In 2026.10 every fund carried one of four template paragraphs; each fund now says what it holds, with an example and what belongs elsewhere.
  • 47 department, 50 function, and 11 object descriptions that only repeated their names now say what belongs in the code; 173 copies of a generic exclusion sentence removed from functions.

Changed functions

  • 1200 'Executive / City Manager' -> 'Executive Management' (same meaning, a name every agency type can use).
  • 1300 'Clerk / Elections' -> 'Clerk, Recorder and Elections' (same meaning, a name every agency type can use).

Questions for review

  • 3600-3799 becomes standard revenue detail in this release. Confirm that narrowing the revenue local-detail block to 3800-3999 is acceptable, or move the new codes to a 5-digit extension instead.
  • Public assistance (6500-6580) sits in the 6000 health range because the Cities FTR reports it with health. Rename the 6000 group to Health and Human Services in a later release?
  • Aid for Construction lines on the enterprise forms stay unfed: the chart reports capital grants as capital contributions (GASB Statement 34). Confirm with the State Controller when the Aid for Construction lines apply.
  • County balance sheet, fiduciary, and debt forms are assumed to use the Cities FTR field IDs, as the enterprise forms do. By the Numbers publishes no county balance sheet data to confirm it.
  • 2011 Realignment (3724) combines the behavioral health and protective services subaccounts. A sample county filed the behavioral health share with mental health realignment. Split 3724 into two codes so each lands where counties file it?
  • Capital functions 8100-8600 report as other expenditures on the Cities FTR. Coding capital outlay to the operating function it serves reports it correctly by function. Deprecate 8100-8600 in a later release?
  • The street and road reports ask for spending by grant program, which a fund, function, and object ledger does not carry (1-4% of their dollars). Add an optional program segment in a later release, or leave it to local codes?

2026.10 (adopted 2026-09-29)

Adopted release. Every code and crosswalk rule proposed in the draft is now adopted; codes new in this release show SINCE = 2026.10. Published codes keep their meaning; local-detail ranges were narrowed only where universal codes were needed.

Valid code combinations

  • The ten-table validation rule engine (COA_VALID_RULE, its conditions, messages, and required dimensions; REF_VALID_DIM, REF_VALID_OPERATOR, REF_VALID_RULE_TYPE, REF_VALID_SEVERITY; COA_TXN_DIM and COA_TXN_DIM_VALUE) is replaced by one table, COA_INVALID_COMBO, with 27 rules in the style of the CDE's SACS valid code combinations. Every combination not listed is valid.
  • Downloads include the expanded lists of valid fund-object and function-object pairs for loading into an agency's own system.
  • Debit/credit direction and required transaction tags (grant, fee type, vendor type) are transaction checks for each agency's system and are no longer part of the chart standard.
  • Adoption: 1,708 codes and rules moved from PROPOSED to ADOPTED (COA_FUNC 6, COA_FUND 23, COA_OBJ 211, COA_OBJ_CLASS 24, FTR_XWALK 1444).

Fixes

  • COA_OBJ 1050: OBJ_FROM/OBJ_TO corrected from 1010-1010 to 1050-1050.
  • COA_OBJ 1100: OBJ_FROM/OBJ_TO corrected from 1020-1020 to 1100-1100.
  • COA_OBJ 1101-1119: OBJ_FROM/OBJ_TO corrected from 1101-1129 to 1101-1119.
  • COA_OBJ 1120: OBJ_FROM/OBJ_TO corrected from 1130-1130 to 1120-1120.
  • COA_OBJ 8990-8999: OBJ_FROM/OBJ_TO corrected from 8989-8999 to 8990-8999.
  • COA_OBJ 4980: subclass 40.02 -> 40.98.
  • COA_OBJ 4981-4989: subclass 40.02 -> 40.98.
  • COA_OBJ 5980: subclass 50.03 -> 50.98.
  • COA_OBJ 5981-5989: subclass 50.03 -> 50.98.
  • COA_OBJ: class/subclass names synchronized with COA_OBJ_CLASS on 18 row(s).
  • Subclass 10.90 Other Assets: range 1900-1999 -> 1800-1899 to match the object codes it contains.
  • Subclass 20.01 Current Liabilities: range 2000-2099 -> 2000-2199 to match the object codes it contains.
  • Subclass 20.02 Long-Term Liabilities: range 2200-2899 -> 2200-2799 to match the object codes it contains.
  • Subclass 30.03 Intergovernmental — Federal: range 3200-3200 -> 3200-3209 to match the object codes it contains.
  • Subclass 30.04 Intergovernmental — State: range 3210-3210 -> 3210-3219 to match the object codes it contains.
  • Subclass 30.07 Use of Money & Property: range 3400-3400 -> 3400-3409 to match the object codes it contains.
  • Subclass 30.08 Contributions & Donations: range 3410-3410 -> 3410-3419 to match the object codes it contains.
  • Subclass 30.09 Miscellaneous / Other: range 3420-3999 -> 3420-3499 to match the object codes it contains.
  • Subclass 60.01 Land: range 6000-6000 -> 6000-6189 to match the object codes it contains.
  • Subclass 60.02 Buildings: range 6010-6010 -> 6200-6389 to match the object codes it contains.
  • Subclass 60.03 Infrastructure: range 6020-6020 -> 6400-6589 to match the object codes it contains.
  • Subclass 60.04 Equipment/Vehicles: range 6030-6030 -> 6600-6789 to match the object codes it contains.
  • Subclass 60.90 Capital Outlay — Other/Detail: range 6040-6999 -> 6800-6989 to match the object codes it contains.
  • Subclass 70.01 Principal: range 7000-7000 -> 7000-7009 to match the object codes it contains.
  • Subclass 70.02 Interest: range 7010-7010 -> 7010-7019 to match the object codes it contains.
  • Subclass 70.03 Issuance/Fiscal Charges: range 7020-7020 -> 7020-7029 to match the object codes it contains.
  • Subclass 70.90 Debt Service — Other/Detail: range 7030-7999 -> 7080-7989 to match the object codes it contains.
  • Subclass 80.01 Transfers: range 8000-8010 -> 8000-8019 to match the object codes it contains.
  • Subclass 80.02 Proceeds of Debt: range 8020-8020 -> 8020-8029 to match the object codes it contains.
  • Subclass 80.03 Sale of Capital Assets: range 8030-8030 -> 8030-8499 to match the object codes it contains.
  • Subclass 80.90 Other Financing — Other/Detail: range 8040-8999 -> 8500-8989 to match the object codes it contains.
  • ROC ROC_A_CUR: range 1000-1099 -> 1000-1199 (derived from mapped subclasses).
  • ROC ROC_A_CAP: range 1100-1199 -> 1200-1299 (derived from mapped subclasses).
  • ROC ROC_A_OTH: range 1900-1999 -> 1800-1899 (derived from mapped subclasses).
  • ROC ROC_L_CUR: range 2000-2099 -> 2000-2199 (derived from mapped subclasses).
  • ROC ROC_L_LTG: range 2200-2899 -> 2200-2799 (derived from mapped subclasses).
  • ROC ROC_R_IG: range 3200-3229 -> 3200-3299 (derived from mapped subclasses).
  • ROC ROC_E_SAL: range 4000-4099 -> 4000-4999 (derived from mapped subclasses).
  • ROC ROC_OFS_TRN: range 8000-8010 -> 8000-8019 (derived from mapped subclasses).
  • ROC ROC_A_NCUR: range - -> 1300-1399 (derived from mapped subclasses).
  • ROC ROC_DO: range - -> 1900-1999 (derived from mapped subclasses).
  • ROC ROC_DI: range - -> 2800-2899 (derived from mapped subclasses).
  • ROC ROC_R_CAP: range - -> 3500-3599 (derived from mapped subclasses).
  • ROC ROC_E_DEP: range - -> 5300-5349 (derived from mapped subclasses).
  • ROC ROC_E_NONOP: range - -> 5400-5449 (derived from mapped subclasses).
  • COA_FUNC_GROUP F1: 'General Government' (1000-1900) -> 'General Government' (1000-1999) to match the major function and cover local sub-codes.
  • COA_FUNC_GROUP F2: 'Public Safety' (2000-2900) -> 'Public Safety' (2000-2999) to match the major function and cover local sub-codes.
  • COA_FUNC_GROUP F3: 'Public Works' (3000-3900) -> 'Transportation' (3000-3999) to match the major function and cover local sub-codes.
  • COA_FUNC_GROUP F4: 'Community Development' (4000-4900) -> 'Community Development' (4000-4999) to match the major function and cover local sub-codes.
  • COA_FUNC_GROUP F5: 'Parks, Recreation, & Culture' (5000-5900) -> 'Culture & Leisure' (5000-5999) to match the major function and cover local sub-codes.
  • COA_FUNC_GROUP F6: 'Health & Welfare' (6000-6900) -> 'Health' (6000-6999) to match the major function and cover local sub-codes.
  • COA_FUNC_GROUP F7: 'Utilities / Business-Type Functions' (7000-7900) -> 'Public Utilities' (7000-7999) to match the major function and cover local sub-codes.
  • COA_FUNC_GROUP F8: 'Other / Capital / Debt / Interfund' (8000-8900) -> 'Capital Outlay (by Function)' (8000-8999) to match the major function and cover local sub-codes.
  • COA_FUNC_GROUP F9: 'Non-Departmental / Allocations / Control' (9000-9900) -> 'Nonfunctional / Debt Service / Other' (9000-9999) to match the major function and cover local sub-codes.
  • COA_FUND text: '(400–699)' corrected on 10 field(s).
  • COA_FUND text: '4xx Water, 5xx Sewer' corrected on 105 field(s).
  • COA_FUND text: '(100–399)' corrected on 105 field(s).
  • COA_FUND 399: descriptions described a debt service fund; replaced with capital projects fund text.
  • COA_FUND 400 Debt Service — General: descriptions described an enterprise fund; replaced with debt service fund text.
  • COA_FUND 410 Debt Service — GO Bonds (template): descriptions described an enterprise fund; replaced with debt service fund text.
  • COA_FUND 420 Debt Service — Lease/Subscrip. (GASB 87/96) (template): descriptions described an enterprise fund; replaced with debt service fund text.
  • COA_FUND 430 Debt Service — Assessment/Other (template): descriptions described an enterprise fund; replaced with debt service fund text.
  • COA_FUND 499 Debt Service — Reserved/Overflow: descriptions described an enterprise fund; replaced with debt service fund text.
  • COA_FUND_BLOCK GOV_OP: descriptions now quote the block's own range 100-299.
  • COA_FUND_BLOCK GOV_CAP: descriptions now quote the block's own range 300-399.
  • COA_FUND_BLOCK GOV_DEBT: descriptions now quote the block's own range 400-499.
  • COA_FUND_BLOCK ENT: descriptions now quote the block's own range 500-699.
  • COA_FUND_ROLLUP: the level-20 fiduciary total is renamed FID_ALL; FID was used twice.
  • COA_FUND_ROLLUP ENT: parent FID -> PRO (enterprise and internal service funds are proprietary, not fiduciary).
  • COA_FUND_ROLLUP ISF: parent FID -> PRO (enterprise and internal service funds are proprietary, not fiduciary).

Changed ranges

  • 1180-1199 -> 1186-1199 Current Assets – Local Detail: Narrowed: 1180-1185 are now universal codes.
  • 1260-1299 -> 1290-1299 Capital Assets – Local Detail: Narrowed: 1255-1280 are now universal codes.
  • 1900-1999 -> 1800-1899 Other Assets – Local Detail: Moved: 1900-1999 is now the Deferred Outflows class (19).
  • 2201-2209 -> 2206-2209 Long-Term Debt – Bonds/COPs – Local Detail: Narrowed: 2201-2205 are now universal bond codes.
  • 2211-2219 -> 2214-2219 Lease / SBITA Liability (GASB 87/96) – Local Detail: Narrowed: 2211-2213 are now universal lease/SBITA codes.
  • 2240-2899 -> 2340-2799 Long-Term Liabilities – Local Detail: Narrowed: 2240-2330 are universal; 2800-2899 is Deferred Inflows.
  • 2930-2999 -> 2990-2999 Equity – Local Detail: Narrowed: 2930-2980 are now universal fund balance / net position codes.
  • 3101-3109 -> 3105-3109 Licenses & Permits – Local Detail: Narrowed: 3101-3104 are now universal license and permit codes.
  • 3121-3129 -> 3123-3129 Fines & Forfeitures – Local Detail: Narrowed: 3121-3122 are now universal fine codes.
  • 3131-3139 -> 3136-3139 Special Benefit Assessments – Local Detail: Narrowed: 3131-3135 are now universal assessment codes.
  • 3311-3319 Utility Service Charges – Local Detail: Removed: 3311-3319 are now universal utility charge codes.
  • 3320-3399 -> 3342-3399 Charges for Services – Local Detail: Narrowed: 3320-3341 are now universal charge codes.
  • 3430-3999 -> 3431-3499 Other Revenues – Local Detail: Narrowed: 3430 is universal; 3500-3599 capital contributions; 3600-3999 local.
  • 5140-5199 -> 5141-5199 Contract Services – Local Detail: Narrowed: 5140 is now a universal code.
  • 7030-7989 -> 7080-7989 Debt Service – Local Detail: Narrowed: 7030-7070 are now universal debt service codes.
  • 8021-8029 -> 8022-8029 Proceeds of Debt – Local Detail: Narrowed: 8021 is now a universal code.
  • 8500-8989 -> 8620-8989 Other Financing – Local Detail: Narrowed: 8500-8610 are now universal other financing codes.

New object codes

  • Assets: 22 code(s) or local-detail blocks.
  • Deferred Outflows of Resources: 5 code(s) or local-detail blocks.
  • Liabilities: 34 code(s) or local-detail blocks.
  • Deferred Inflows of Resources: 7 code(s) or local-detail blocks.
  • Fund Balance / Net Position: 6 code(s) or local-detail blocks.
  • Revenues: 90 code(s) or local-detail blocks.
  • Materials & Services: 10 code(s) or local-detail blocks.
  • Debt Service: 8 code(s) or local-detail blocks.
  • Other Financing Sources/Uses: 13 code(s) or local-detail blocks.

New structure

  • Class 10 Assets: range 1000-1999 -> 1000-1899.
  • Class 19 Deferred Outflows of Resources (1900-1999).
  • Class 20 Liabilities: range 2000-2899 -> 2000-2799.
  • Class 28 Deferred Inflows of Resources (2800-2899).
  • Subclass 10.03 Noncurrent Assets (1300-1399).
  • Subclass 19.01 Deferred Outflows of Resources (1900-1999).
  • Subclass 28.01 Deferred Inflows of Resources (2800-2899).
  • Subclass 30.10 Capital Contributions (3500-3599).
  • Subclass 30.90 Revenues — Local Detail (3600-3999).
  • Subclass 40.98 Payroll Suspense / Clearing (4980-4989).
  • Subclass 40.99 Payroll Contra (4990-4999).
  • Subclass 50.04 Depreciation & Amortization (5300-5349).
  • Subclass 50.05 Nonoperating Expenses (5400-5449).
  • Subclass 50.06 Interfund Charges (5600-5699).
  • Subclass 50.98 Expenditure Suspense / Clearing (5980-5989).
  • Subclass 50.99 Operating Contra (5990-5999).
  • Subclass 60.91 Capital Outlay Contra — Land (6190-6199).
  • Subclass 60.92 Capital Outlay Contra — Buildings (6390-6399).
  • Subclass 60.93 Capital Outlay Contra — Infrastructure (6590-6599).
  • Subclass 60.94 Capital Outlay Contra — Equipment/Vehicles (6790-6799).
  • Subclass 60.95 Capital Outlay Contra — Local Detail (6990-6999).
  • Subclass 70.04 Leases, Subscriptions & Other Debt Service (7030-7079).
  • Subclass 70.99 Debt Service Contra (7990-7999).
  • Subclass 80.99 Other Financing Contra (8990-8999).
  • Reporting object class ROC_A_NCUR Assets — Noncurrent (Other than Capital).
  • Reporting object class ROC_DO Deferred Outflows of Resources.
  • Reporting object class ROC_DI Deferred Inflows of Resources.
  • Reporting object class ROC_R_CAP Revenues — Capital Contributions.
  • Reporting object class ROC_E_DEP Expenses — Depreciation & Amortization.
  • Reporting object class ROC_E_NONOP Expenses — Nonoperating.
  • COA_OBJ_LOCAL template: PARENT_OBJ_CD, FTR_FORM_NO, and FTR_ROW_NO let a local-detail code declare the FTR line it reports on when the FTR asks for more detail than the universal codes provide.

New functions

  • 2700 Weed Abatement.
  • 3600 Street Trees & Landscaping.
  • 3700 Airports.
  • 3800 Ports & Harbors.
  • 4600 Employment & Workforce Development.
  • 5650 Sports Arenas & Stadiums.

Changed functions

  • FTR_LINE_CAT and FTR_LINE_DESCR now name the actual LGRS form and row each function reports on; added FTR_FUNCTION_GROUP.

New funds

  • 610-619 Harbor & Port Enterprise (reports on its own FTR enterprise form).
  • 620-629 Hospital Enterprise (reports on its own FTR enterprise form).
  • 295 Permanent Fund (template).
  • 880 Investment Trust Fund (template).
  • 980 Government-Wide Conversion Ledger.

Changed funds

  • Added FUND_CATEGORY (GASB fund type) to every fund; it selects the FTR column and form.

Retired tables

  • v1 FTR tables COA_FTR, COA_FTR_MAP, COA_FTR_MAP_FUND, COA_FTR_MAP_OBJ, COA_FTR_MAP_FUNC, COA_FTR_RELATE_LEGACY, REF_FTR_KIND, and REF_FTR_SCHEMA_VERSION are replaced by FTR_FORM, FTR_ROW, FTR_FIELD, and FTR_XWALK (keyed to LGRS field IDs). The v1 workbook remains in cacoa/legacy. Dictionary rows removed: 96.
  • REF_OBJ_CLASS is now generated from COA_OBJ_CLASS at build time (it disagreed with COA_OBJ_CLASS in 2026.03).
  • REF_OBJ_SUBCLASS is now generated from COA_OBJ_CLASS at build time (it disagreed with COA_OBJ_CLASS in 2026.03).

FTR crosswalk

  • 1444 rules (PRIMARY 1061, FUNCTION 276, OBJECT 41, SEGMENT 66) covering forms 03, 04, 05, 06, 07, 08, 09, 10, 11, 12, 13, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 30.5, 37, 38, 39, 40. All rules are PROPOSED.

Questions for the next release

Adopted as published; each placement below is to be confirmed against the State Controller's instructions before the next release.

  • Confirm SCO instructions place Road Maintenance and Rehabilitation Account revenue with gasoline tax. (form 20 R03; rules XW0051)
  • Grants from joint powers authorities and other local agencies have no dedicated line. (form 21 R18; rules XW0061)
  • Some filers report code enforcement under construction and engineering regulation (25 R11). (form 24 R33; rules XW0234, XW0235, XW0236, ...)
  • Economic development reported as community promotion. (form 25 R15; rules XW0302, XW0303, XW0304, ...)
  • Confirm SCO instructions place infrastructure under buildings and improvements rather than other capital outlay. (form 29 R15; rules XW0464)
  • Confirm LGRS expects accumulated depreciation as a positive amount. (form 40 R09; rules XW0548)
  • The LGRS catalog marks this row as calculated; confirm whether the value is entered or derived. (form 40 R10; 40 R11; rules XW0557, XW0558)
  • Premium/discount reports with the related debt. (form 40 R27; rules XW0567)
  • Interest on short-term notes may belong on Interest Expense. (form 03 R19; 04 R52; 05 R51; 06 R45; 07 R49; 08 R80; 09 R44; 10 R46; 11 R42; 12 R62; 13 R37; rules XW0724, XW0790, XW0856, ...)
  • LGRS calculates net investment in capital assets on this form; confirm how the ledger balance should be entered. (form 03 R35; 04 R70; 05 R69; 06 R63; 07 R67; 08 R98; 09 R63; 10 R64; 11 R60; 12 R81; 13 R55; rules XW0757, XW0823, XW0885, ...)

2026.03

Published release (draft quality). Source: cacoa/legacy/CACOA_Base_Tables_v1.xlsx.