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CACOA manual

Why a common chart matters, how the codes work, and a line-by-line guide to the Cities FTR.

Print or save the whole manual as PDF

About the CACOA

  1. Why a common chart of accountsWhat the California Agency Chart of Accounts is, who it is for, and the problem it solves.
  2. Relationship to GASB and GAAPThe CACOA organizes accounts; GASB decides what is recognized and reported.
  3. Design principlesReporting first, objects as the anchor, one meaning per code, and room for local detail.
  4. Adoption pathsMap, blend, or convert. Each path produces a better FTR than the one before it.
  5. Real-world practicesEvents, deposits, pass-throughs, and other practices that do not fit textbook examples.

Using the chart

  1. The account stringFour dimensions, what each one answers, and the silent defaults that keep small agencies simple.
  2. Local detail and releasesHow to add your own codes without breaking the standard, and how the standard changes over time.

FTR guide

  1. How the Cities FTR is builtWhat the State Controller asks for, when it is due, and how the report is organized.
  2. Revenues (forms 15-23)General versus functional revenue, and how the object and function codes pick the line and column.
  3. Expenditures (forms 24-29)The function code picks the line on forms 24-28; the object code picks the line on form 29.
  4. Other financing and fund balance (form 30)Transfers, debt proceeds, lease financing, asset sales, special items, and the fund balance rollforward.
  5. Balance sheets (forms 37, 38, 39, 40)Four balance sheet forms, and why governmental capital assets and long-term debt belong in fund 980.
  6. Enterprise, internal service, and fiduciary funds (forms 03-13, 30.5)One operating statement per enterprise type, chosen by the fund block.
  7. How the crosswalk worksRules, axes, priorities, signs, and the coverage test, for anyone building reports or software on the CACOA.
  8. Review and submissionA repeatable routine for finishing the FTR on time, from audited numbers.
  9. Other State Controller reportsCounties, special districts, transit operators, planning agencies, retirement systems, and the street and road reports, from the same codes.