One chart, every report
State Controller reports
Cities, counties, special districts, joint powers authorities, transit operators, and retirement systems each file their own annual financial report with the State Controller. The CACOA maps every code to a line on each one, so the same ledger produces all of them.
Which reports does my agency file?
Find your kind of agency. Each report links to its lines, the codes that feed them, and how much of what agencies actually filed the chart can produce.
| Agency | Reports |
|---|---|
City General law and charter cities. | |
City and county A consolidated city and county. Files the Cities FTR with county lines. | |
County The 57 counties other than the consolidated city and county. | |
Independent special district A district with its own elected or appointed board (Government Code 56044). | |
Dependent special district A district governed by a city council or board of supervisors (Government Code 56032.5). | |
Joint powers authority An agency created under the Joint Exercise of Powers Act. | |
Public nonprofit corporation A nonprofit corporation that files with special districts. | |
Transit operator An operator or claimant under the Transportation Development Act. | |
Transportation planning agency A regional transportation planning agency or county transportation commission. | |
Public retirement system A local pension or OPEB plan that files with the State Controller. |
The reports
“Can produce” is tested against the State Controller's By the Numbers data: of the dollars all filers reported statewide in the latest year, the share that sits on a line some CACOA code reaches.
Cities Financial Transactions Report
City, City and county
- Coverage
- Every code mapped to an LGRS field
- Due
- Seven months after fiscal year end (January 31 for a June 30 year), or later if the Controller prescribes.
- Can produce
- 99.9% of $239.6 billion reported for FY2024
Counties Financial Transactions ReportProposed
County
- Coverage
- Every code mapped to a report line
- Due
- Seven months after fiscal year end, or later if the Controller prescribes.
- Can produce
- 99.9% of $307.0 billion reported for FY2024
Special Districts Financial Transactions ReportProposed
Independent special district, Dependent special district, Joint powers authority, Public nonprofit corporation
- Coverage
- Every code mapped to a report line
- Due
- Seven months after fiscal year end, or later if the Controller prescribes.
- Can produce
- 99.8% of $228.7 billion reported for FY2024
Special Districts Financial Transactions Report — Transportation formProposed
Independent special district, Dependent special district, Joint powers authority
- Coverage
- Every code mapped to a report line
- Due
- With the Special Districts FTR.
- Can produce
- 100.0% of $7.1 billion reported for FY2024
Transit Operators Financial Transactions ReportProposed
Transit operator
- Coverage
- Every code mapped to a report line
- Due
- Seven months after fiscal year end.
- Can produce
- 99.9% of $24.7 billion reported for FY2025
Transportation Planning Agencies Financial Transactions ReportProposed
Transportation planning agency
- Coverage
- Every code mapped to a report line
- Due
- Seven months after fiscal year end, or later if the Controller prescribes.
- Can produce
- 100.0% of $16.4 billion reported for FY2024
Public Retirement Systems Financial Transactions ReportProposed
Public retirement system
- Coverage
- Every code mapped to a report line
- Due
- Six months after plan year end (December 31 for a June 30 year).
- Can produce
- 100.0% of $286.6 billion reported for FY2024
Annual Street ReportProposed
City, City and county
- Coverage
- Every code mapped to a report line
- Due
- December 1 each year.
- Can produce
- 98.8% of $17.3 billion reported for FY2025
Annual Road ReportProposed
County
- Coverage
- Every code mapped to a report line
- Due
- December 1 each year.
- Can produce
- 96.0% of $6.7 billion reported for FY2025
Property Taxes Report
County
- Coverage
- Not produced from the ledger
- Due
- See the current instructions.
Government Compensation in California
City, County, Independent special district, Dependent special district, Joint powers authority
- Coverage
- Not produced from the ledger
- Due
- See the current instructions.
Due dates and forms change; confirm against the current State Controller instructions linked on each report's page. How the reports are tested: assurance.