The Cities FTR is one of several annual financial reports the State Controller collects from local agencies. The CACOA maps every code to a line on each of them, so an agency that files more than one report, or a county that files the road report as well as its FTR, keeps one chart.
Which reports the chart produces
| Report | Filed by |
|---|---|
| Cities Financial Transactions Report | Cities, and the consolidated city and county |
| Counties Financial Transactions Report | Counties |
| Special Districts Financial Transactions Report | Independent and dependent special districts, joint powers authorities, nonprofit corporations |
| Special districts transportation form | Districts and authorities that run transportation services |
| Transit Operators Financial Transactions Report | Transit operators |
| Transportation Planning Agencies Financial Transactions Report | Regional transportation planning agencies |
| Public Retirement Systems Financial Transactions Report | Retirement systems |
| Annual Street Report | Cities |
| Annual Road Report | Counties |
Two other reports, the counties' property tax report and Government Compensation in California, draw on tax rolls and payroll records rather than the ledger, so no chart of accounts produces them. State Controller reports shows who files what, the due dates, and each report's lines.
How the rules work across reports
Each report has its own lines and its own rules. The rules follow the same pattern as the Cities FTR crosswalk: a fund category, an object range, and sometimes a function range decide the line, and the lowest priority number wins.
- Shared forms. The counties and special districts reports use the Cities FTR's internal service, enterprise, conduit, and fiduciary forms, with the same field IDs. Those forms take the Cities FTR rules unchanged.
- Columns. A county revenue line has a column for each governmental fund type; a special district's enterprise lines have a column for each enterprise form; the street and road reports split spending by who did the work (the agency's own staff, a private contractor, or another government); the retirement report splits contributions and benefits by safety and miscellaneous members. The rule names the column; the posting's fund, object, or function fills it in.
- Fallback lines. Where a report has no cell for a specific line in a given column, the amount reports on that section's "other" line, as the instructions direct.
- Exclusions. Balance sheet accounts and transfers are excluded from the operating reports that do not carry them, with the reason recorded.
What only a person can supply
The street and road reports ask for spending by grant program (for example, which state or federal program paid for a project). A ledger coded by fund, function, and object does not carry the program, so those lines are marked as needing local detail: add a local object or fund code per program, or keep a project schedule. The assurance results show how much of statewide filings this leaves to a person.
Testing
Every release proves, for every report, that each valid posting lands on exactly one line or a documented exclusion, and measures how much of what agencies filed statewide the chart can produce. The report finder shows the answer for any account on any report.