Counties Financial Transactions Report
Governmental revenue and expenditure lines are county-specific. The internal service, enterprise, conduit, and fiduciary forms use the same LGRS field IDs as the Cities FTR and share its rules.
- Who files
- County
- Law
- Government Code 53891
- Due
- Seven months after fiscal year end, or later if the Controller prescribes.
- Instructions
- State Controller forms and instructions
Deadlines and forms change; confirm against the current instructions.
How much of what agencies filed can the chart produce?
99.9% of the $307.0 billion all filers reported statewide for FY2024 sits on lines a CACOA code reaches.
- FY201799.8%
- FY201899.9%
- FY201999.9%
- FY202099.9%
- FY202199.9%
- FY202299.9%
- FY202399.9%
- FY202499.9%
From the State Controller's By the Numbers data, statewide totals only. How this is tested
Lines and the codes that feed them
Line names are the State Controller's. A range such as 3110-3119 includes the published code and every local detail code in its reserved range.
Charges for Current Services
| Line | Columns | Fed by (object · function · funds) |
|---|---|---|
Administrative Services | Each governmental fund type |
|
Agricultural Services | Each governmental fund type |
|
Assessments and Tax Collection Fees | Each governmental fund type |
|
Auditing and Accounting Fees | Each governmental fund type |
|
Booking Fees | Each governmental fund type |
|
Building Maintenance and Grounds Services | Each governmental fund type |
|
California Children's Services | Each governmental fund type |
|
Civil Process Services | Each governmental fund type |
|
Communication Services | Each governmental fund type |
|
Court Fees and Costs | Each governmental fund type |
|
Election Services | Each governmental fund type |
|
Estate Fees | Each governmental fund type |
|
Health Fees | Each governmental fund type |
|
Humane Services | Each governmental fund type |
|
Institutional Care and Services | Each governmental fund type | |
Law Enforcement Services | Each governmental fund type |
|
Legal Services | Each governmental fund type |
|
Library Services | Each governmental fund type |
|
Mental Health Services | Each governmental fund type |
|
Other Charges for Current Services - Other (Specify) | Each governmental fund type | |
Parks and Recreation Fees | Each governmental fund type | |
Personnel Services | Each governmental fund type |
|
Planning and Engineering Services | Each governmental fund type |
|
Cities | Each governmental fund type |
|
Redevelopment Agencies | Each governmental fund type |
|
Special Districts | Each governmental fund type |
|
Recording Fees | Each governmental fund type |
|
Road and Street Services | Each governmental fund type |
|
Sanitation Services | Each governmental fund type |
|
Fines, Forfeitures, and Penalties
| Line | Columns | Fed by (object · function · funds) |
|---|---|---|
Forfeitures and Penalties | Each governmental fund type |
|
Other Court Fines | Each governmental fund type |
|
Other Fines, Forfeitures, and Penalties (Specify) | Each governmental fund type |
|
Penalties and Costs of Delinquent Taxes | Each governmental fund type |
|
Vehicle Code Fines | Each governmental fund type |
|
Intergovernmental - Federal
| Line | Columns | Fed by (object · function · funds) |
|---|---|---|
Aging Programs | Each governmental fund type |
|
Aid for Construction | Each governmental fund type |
|
Aid for Disaster | Each governmental fund type |
|
Community Development Block Grant | Each governmental fund type |
|
Community Oriented Policing Services (COPS) | Each governmental fund type | Entered from records, or reached through the line's fallback |
DA Programs - Family/Child | Each governmental fund type |
|
DEA Programs/Drug and Alcohol Programs | Each governmental fund type |
|
Forest Reserve Revenue | Each governmental fund type |
|
Grazing | Each governmental fund type | Entered from records, or reached through the line's fallback |
Health Administration | Each governmental fund type |
|
Health and Mental Health Grants | Each governmental fund type |
|
In-Lieu Taxes | Each governmental fund type |
|
Law Enforcement | Each governmental fund type |
|
Office of Criminal Justice Planning (OCJP) | Each governmental fund type | Entered from records, or reached through the line's fallback |
Other Federal - Other (Specify) | Each governmental fund type | |
Public Assistance Administration | Each governmental fund type |
|
Public Assistance Programs | Each governmental fund type |
|
Road Projects | Each governmental fund type |
|
Senior Citizens Programs | Each governmental fund type | Entered from records, or reached through the line's fallback |
Workforce Investment Act (WIA) | Each governmental fund type |
|
Intergovernmental - Other
| Line | Columns | Fed by (object · function · funds) |
|---|---|---|
City/County | Each governmental fund type |
|
Other Intergovernmental - Other (Specify) | Each governmental fund type | |
Redevelopment/Housing | Each governmental fund type |
|
Special Districts/Joint Power Authority (JPA) | Each governmental fund type |
|
Intergovernmental - State
| Line | Columns | Fed by (object · function · funds) |
|---|---|---|
1991 Realignment Revenue | Each governmental fund type |
|
2011 Realignment Revenue | Each governmental fund type |
|
Aging Programs | Each governmental fund type |
|
Aid for Agriculture | Each governmental fund type |
|
Aid for Construction_Capital Projects_Intergovernmental - State | Each governmental fund type |
|
Aid for Corrections | Each governmental fund type |
|
Aid for County Fairs | Each governmental fund type | Entered from records, or reached through the line's fallback |
Aid for Disaster_Capital Projects_Intergovernmental - State | Each governmental fund type |
|
Aid for Mental Health | Each governmental fund type |
|
Alcohol and Drug Abuse | Each governmental fund type |
|
Sheriff Boating Safety | Each governmental fund type | Entered from records, or reached through the line's fallback |
Child Care Food/Special Milk Program | Each governmental fund type | Entered from records, or reached through the line's fallback |
Child Support Service | Each governmental fund type |
|
Civil Defense | Each governmental fund type | Entered from records, or reached through the line's fallback |
Supplemental Law Enforcement Services Fund (SLESF/COPS) | Each governmental fund type |
|
Highway Property Rentals | Each governmental fund type | Entered from records, or reached through the line's fallback |
Highway Users Tax | Each governmental fund type | |
Homeowners' Property Tax Relief | Each governmental fund type |
|
Law Enforcement | Each governmental fund type |
|
Library | Each governmental fund type | Entered from records, or reached through the line's fallback |
Medically Indigent Adult (MIA) | Each governmental fund type | Entered from records, or reached through the line's fallback |
Motor Vehicle In-Lieu Tax | Each governmental fund type |
|
Office of Criminal Justice Planning (OCJP) | Each governmental fund type | Entered from records, or reached through the line's fallback |
Off-Highway Motor Vehicle License Fee | Each governmental fund type |
|
Open Space Tax Relief | Each governmental fund type | Entered from records, or reached through the line's fallback |
Other Health Programs (Specify) | Each governmental fund type |
|
Other State - Other (Specify) | Each governmental fund type | |
Other State In-Lieu Taxes | Each governmental fund type | Entered from records, or reached through the line's fallback |
Peace Officers Standards and Training | Each governmental fund type |
|
Public Assistance Administration (Include CALWORKS Admin.) | Each governmental fund type |
|
Public Assistance Programs (Include CALWORKS Program) | Each governmental fund type |
|
Public Defender | Each governmental fund type | Entered from records, or reached through the line's fallback |
Public Safety - 2011 | Each governmental fund type |
|
Public Safety - Prop. 172 | Each governmental fund type |
|
Realignment for Social Services | Each governmental fund type |
|
Realignment for Health Services | Each governmental fund type |
|
Realignment for Mental Health | Each governmental fund type |
|
Roads | Each governmental fund type |
|
SB 90 Mandated Costs | Each governmental fund type |
|
Stabilization | Each governmental fund type | Entered from records, or reached through the line's fallback |
Tobacco Tax - AB 75/Prop. 99 | Each governmental fund type |
|
Veterans Affairs Programs | Each governmental fund type | Entered from records, or reached through the line's fallback |
Victim Witness Programs | Each governmental fund type |
|
Licenses, Permits, and Franchises
| Line | Columns | Fed by (object · function · funds) |
|---|---|---|
Animal Licenses | Each governmental fund type |
|
Business Licenses | Each governmental fund type |
|
Construction Permits | Each governmental fund type |
|
Franchises | Each governmental fund type |
|
Other Licenses, Permits, and Franchises (Specify) | Each governmental fund type | |
Road Privileges and Permits | Each governmental fund type |
|
Zoning Permits | Each governmental fund type |
|
Miscellaneous Revenues
| Line | Columns | Fed by (object · function · funds) |
|---|---|---|
Cancelled Warrants | Each governmental fund type |
|
Development Impact Fees | Each governmental fund type | |
Other Miscellaneous Revenues (Specify) | Each governmental fund type | |
Other Sales | Each governmental fund type | Entered from records, or reached through the line's fallback |
Tobacco Settlement | Each governmental fund type |
|
Welfare Repayments | Each governmental fund type |
|
Other In-Lieu Taxes
| Line | Columns | Fed by (object · function · funds) |
|---|---|---|
Other In-Lieu Taxes (Specify) | Each governmental fund type |
|
Property Taxes
| Line | Columns | Fed by (object · function · funds) |
|---|---|---|
Other Property Taxes (Specify) | Each governmental fund type |
|
Countywide Secured and Unsecured | Each governmental fund type |
|
Less-than-Countywide Secured and Unsecured | Each governmental fund type |
|
Parcel Tax | Each governmental fund type |
|
Pass-through Property Taxes (ABX1 26) | Each governmental fund type |
|
Prior-Year Secured and Unsecured | Each governmental fund type |
|
Property Tax In-Lieu of Vehicle License Fees | Each governmental fund type |
|
Residual Property Taxes (ABX1 26) | Each governmental fund type |
|
Supplemental Countywide Secured and Unsecured | Each governmental fund type |
|
Supplemental Less-than-Countywide Secured and Unsecured | Each governmental fund type |
|
Supplemental Prior-Year Secured and Unsecured | Each governmental fund type |
|
Supplemental Voter-Approved Indebtedness | Each governmental fund type |
|
Tax Increment | Each governmental fund type | Entered from records, or reached through the line's fallback |
Voter-Approved Indebtedness | Each governmental fund type |
|
Revenue from Use of Money and Property
| Line | Columns | Fed by (object · function · funds) |
|---|---|---|
Investment Earnings | Each governmental fund type | |
Other Revenue from Use of Money and Property (Specify) | Each governmental fund type |
|
Rents and Concessions | Each governmental fund type | |
Royalties | Each governmental fund type |
|
Special Benefit Assessments
| Line | Columns | Fed by (object · function · funds) |
|---|---|---|
Capital Outlay | Each governmental fund type | Entered from records, or reached through the line's fallback |
Operations | Each governmental fund type |
|
Other Special Benefit Assessments (Specify) | Each governmental fund type |
|
Taxes - Other
| Line | Columns | Fed by (object · function · funds) |
|---|---|---|
Aircraft | Each governmental fund type |
|
Construction Development Taxes | Each governmental fund type |
|
In-Lieu Local Sales and Use Taxes | Each governmental fund type | Entered from records, or reached through the line's fallback |
Property Transfer | Each governmental fund type |
|
Sales and Use Taxes | Each governmental fund type |
|
Other Taxes - Other (Specify) | Each governmental fund type | |
Timber Yield | Each governmental fund type |
|
Transient Occupancy Taxes | Each governmental fund type |
|
Transportation Tax (Nontransit Purposes) | Each governmental fund type |
|
Utility Users Tax | Each governmental fund type |
|
Debt Service and Capital Outlay
| Line | Columns | Fed by (object · function · funds) |
|---|---|---|
Education | Each governmental fund type |
|
General Government | Each governmental fund type |
|
Health and Sanitation | Each governmental fund type |
|
Interest on Long-Term Debt | Each governmental fund type | |
Other Debt Service | Each governmental fund type | |
Principal and Interest on Short-Term Notes and Warrants | Each governmental fund type |
|
Public Assistance | Each governmental fund type |
|
Public Protection | Each governmental fund type |
|
Public Ways and Facilities | Each governmental fund type |
|
Recreation and Cultural Services | Each governmental fund type |
|
Retirement of Long-Term Debt | Each governmental fund type |
|
Lease Principal | Each governmental fund type | |
Lease Financing, Principal Payments | Each governmental fund type |
|
Education and Recreation and Cultural Services
| Line | Columns | Fed by (object · function · funds) |
|---|---|---|
Agricultural Education | Each governmental fund type |
|
Cultural Services | Each governmental fund type |
|
Library Services | Each governmental fund type |
|
Other Education | Each governmental fund type |
|
Other Recreation and Cultural Services | Each governmental fund type | |
Recreation Facilities | Each governmental fund type | |
School Administration | Each governmental fund type | Entered from records, or reached through the line's fallback |
Small Craft Harbors | Each governmental fund type |
|
Veterans Memorial Building | Each governmental fund type |
|
General Government
| Line | Columns | Fed by (object · function · funds) |
|---|---|---|
Administrative Officer | Each governmental fund type |
|
Assessor | Each governmental fund type |
|
Auditor-Controller | Each governmental fund type |
|
Board of Supervisors | Each governmental fund type |
|
Clerk of the Board | Each governmental fund type |
|
Communications | Each governmental fund type |
|
Council of Governments | Each governmental fund type | Entered from records, or reached through the line's fallback |
County Counsel | Each governmental fund type |
|
Courts | Each governmental fund type |
|
District Attorney (Legal Advice) | Each governmental fund type | Entered from records, or reached through the line's fallback |
Elections | Each governmental fund type |
|
Jails | Each governmental fund type |
|
Other Counsel | Each governmental fund type | Entered from records, or reached through the line's fallback |
Other Finance | Each governmental fund type |
|
Other General Government | Each governmental fund type | |
Other Legislative and Administrative | Each governmental fund type |
|
Other Plant Acquisition | Each governmental fund type |
|
Personnel | Each governmental fund type |
|
Promotion | Each governmental fund type | |
Property Management | Each governmental fund type |
|
Purchasing Agent | Each governmental fund type |
|
Treasurer-Tax Collector | Each governmental fund type |
|
Public Assistance
| Line | Columns | Fed by (object · function · funds) |
|---|---|---|
Administration and Programs | Each governmental fund type |
|
Administration | Each governmental fund type |
|
Aid to Indigents | Each governmental fund type |
|
Aid Programs Cash | Each governmental fund type |
|
Care of Court Wards | Each governmental fund type |
|
Indigent Burials | Each governmental fund type |
|
Other General Relief | Each governmental fund type |
|
Other Public Assistance - Other | Each governmental fund type | |
Other Social Services | Each governmental fund type |
|
Other Welfare | Each governmental fund type |
|
Veterans Services | Each governmental fund type |
|
Workforce Investment Act (WIA) | Each governmental fund type |
|
Public Protection
| Line | Columns | Fed by (object · function · funds) |
|---|---|---|
Adult Detention | Each governmental fund type |
|
Agricultural Commissioner | Each governmental fund type |
|
Building Inspector | Each governmental fund type |
|
Child Support Services | Each governmental fund type |
|
Coroner | Each governmental fund type |
|
County Clerk | Each governmental fund type |
|
Court Appointed Counsel | Each governmental fund type |
|
District Attorney - Prosecution | Each governmental fund type |
|
Emergency Services | Each governmental fund type |
|
Fifty Percent Excess Revenue Calculation(GC 77205 - Remitted to the State) | Each governmental fund type |
|
Fire Protection | Each governmental fund type |
|
Flood Control - Soil and Water Conservation | Each governmental fund type | |
Grand Jury (Including Audit) | Each governmental fund type |
|
Humane Services (Pound) | Each governmental fund type |
|
Juvenile Detention | Each governmental fund type |
|
LAFCO | Each governmental fund type |
|
Livestock Inspector | Each governmental fund type |
|
Other Detention and Correction | Each governmental fund type |
|
Other Judicial | Each governmental fund type |
|
Other Protection - Other | Each governmental fund type | |
Other Protective Inspection | Each governmental fund type |
|
Other Trial Court(Include Nonrule 810 - Facility Related and MOE Penalties GC 68065) | Each governmental fund type |
|
Planning and Zoning | Each governmental fund type |
|
Police Protection | Each governmental fund type |
|
Probation | Each governmental fund type |
|
Public Defender | Each governmental fund type |
|
Recorder | Each governmental fund type |
|
Sealer of Weights and Measures | Each governmental fund type |
|
Trial Court Maintenance of Effort (MOE)(GC 77201.1 - Remitted to the State) | Each governmental fund type |
|
Public Ways and Facilities, Health, and Sanitation
| Line | Columns | Fed by (object · function · funds) |
|---|---|---|
Drug and Alcohol Abuse Services | Each governmental fund type |
|
Medical Care | Each governmental fund type | |
Mental Health | Each governmental fund type |
|
Other Health | Each governmental fund type | |
Other Public Ways and Facilities | Each governmental fund type | |
Parking Facilities | Each governmental fund type |
|
Public Health | Each governmental fund type | |
Roads | Each governmental fund type | |
Sanitation | Each governmental fund type |
|
Transportation Systems | Each governmental fund type |
|
Transportation Terminals | Each governmental fund type |
Forms shared with the Cities FTR
These forms use the same field IDs as the Cities FTR, so they take the same rules. Each link shows every line and the codes that feed it.
- Form 03: Internal Service Fund
- Form 04: Airport Enterprise Fund
- Form 05: Electric Enterprise Fund
- Form 06: Gas Enterprise Fund
- Form 07: Harbor and Port Enterprise Fund
- Form 08: Hospital Enterprise Fund
- Form 09: Sewer Enterprise Fund
- Form 10: Solid Waste Enterprise Fund
- Form 11: Transit Enterprise Fund
- Form 12: Water Enterprise Fund
- Form 13: Other Enterprise Fund
- Form 14: Conduit Financing
- Form 30: Other Financing Sources (Uses) and Changes in Fund Balance
- Form 30.5: Changes in Fiduciary Net Position
- Form 31: Long-Term Debt - Bonds and COPs
- Form 32: Other Long-Term Debt - Loans, Notes, and Other
- Form 33: Construction Financing - Federal and State
- Form 34: Lease Obligations
- Form 35: Debt Service Reconciliation
- Form 37: Balance Sheet - Governmental Funds
- Form 38: Statement of Net Position - Proprietary Funds
- Form 39: Statement of Fiduciary Net Position
- Form 40: Noncurrent Assets and Liabilities, Deferred Out/Inflows