Annual Road Report

The county counterpart of the Annual Street Report.

ProposedIn the CACOA since 2027.03
Who files
County
Law
Streets and Highways Code 2151
Due
December 1 each year.
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?

96.0% of the $6.7 billion all filers reported statewide for FY2025 sits on lines a CACOA code reaches. Preparer adjustments ($6 million) are not counted.

  • FY201890.8%
  • FY201990.5%
  • FY202090.5%
  • FY202192.2%
  • FY202292.8%
  • FY202393.7%
  • FY202496.5%
  • FY202596.0%

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.

Cities and Districts Revenues: All Other Sources Discretionary

LineColumnsFed by (object · function · funds)

Other Cities and Districts Revenue

One amountEntered from records, or reached through the line's fallback

Cities and Districts Revenues: All Other Sources Non-Discretionary

LineColumnsFed by (object · function · funds)

Lighting Districts

One amountEntered from records, or reached through the line's fallback

County and Local Revenues: All Other Sources Discretionary

LineColumnsFed by (object · function · funds)

General Fund Money Used for Road Purposes

One amount
  • 4000-5299 · function 3100-3399 · generalStreet spending paid from the general fund is reported as general fund money used for street purposes.
  • 4000-5299 · function 3600-3699 · generalStreet spending paid from the general fund is reported as general fund money used for street purposes.
  • 5450-5499 · function 3100-3399 · generalStreet spending paid from the general fund is reported as general fund money used for street purposes.
  • 5450-5499 · function 3600-3699 · generalStreet spending paid from the general fund is reported as general fund money used for street purposes.
  • and 12 more rules

Other County and Local Revenues

One amount
  • 3012 · governmental funds, funds 260-269
  • 3012 · governmental funds, funds 330-339
  • 3220 · governmental funds, funds 260-269
  • 3220 · governmental funds, funds 330-339
  • and 28 more rules

Traffic Fines and Forfeitures (Section 42201, Vehicle Code)

One amount
  • 3120-3122 · governmental funds, funds 260-269
  • 3120-3122 · governmental funds, funds 330-339

County and Local Revenues: All Other Sources Non-Discretionary

LineColumnsFed by (object · function · funds)

Developer/Traffic Impact Mitigation Fees

One amount
  • 3530 · governmental funds, funds 260-269
  • 3530 · governmental funds, funds 330-339
  • 3110-3119 · governmental funds, funds 260-269
  • 3110-3119 · governmental funds, funds 330-339

Interest from Investment of Road Purpose Funds

One amount
  • 3400-3409 · governmental funds, funds 260-269
  • 3400-3409 · governmental funds, funds 330-339

Proceeds from Sales of Bonds for Road Purposes

One amount
  • 8020-8029 · governmental funds, funds 260-269
  • 8020-8029 · governmental funds, funds 330-339

Road Taxes on County-Wide Basis

One amountEntered from records, or reached through the line's fallback

Road Taxes on Unincorporated Areas

One amountEntered from records, or reached through the line's fallback

County and Local Revenues: Section 99234, Public Utilities Code

LineColumnsFed by (object · function · funds)

Section 99234, Public Utilities Code - Allocation/Interest/Other

One amountEntered from records, or reached through the line's fallback

County and Local Revenues: Section 99400(a), Public Utilities Code

LineColumnsFed by (object · function · funds)

Section 99400(a), Public Utilities Code - Allocation/Interest/Other

One amount
  • 3011 · governmental funds, funds 260-269
  • 3011 · governmental funds, funds 330-339

Federal Revenues: All Other Sources Discretionary

LineColumnsFed by (object · function · funds)

Other Federal Revenues - Other

One amount
  • 3200 · governmental funds, funds 260-269
  • 3200 · governmental funds, funds 330-339
  • 3201 · governmental funds, funds 260-269
  • 3201 · governmental funds, funds 330-339
  • and 8 more rules

Federal Revenues: All Other Sources Non-Discretionary

LineColumnsFed by (object · function · funds)

Congestion Mitigation and Air Quality Program (CMAQ)

One amountEntered from records, or reached through the line's fallback

Disaster Assistance (FEMA)

One amount
  • 3754 · governmental funds, funds 260-269
  • 3754 · governmental funds, funds 330-339

Federal Forest Reserve

One amount
  • 3756 · governmental funds, funds 260-269
  • 3756 · governmental funds, funds 330-339

Hazard Elimination Safety Program

One amountEntered from records, or reached through the line's fallback

Highway Safety Improvement Program (HSIP)

One amountEntered from records, or reached through the line's fallback

Regional Surface Transportation Program (RSTP)

One amount
  • 3755 · governmental funds, funds 260-269
  • 3755 · governmental funds, funds 330-339

Safe Routes to School (SRTS)

One amountEntered from records, or reached through the line's fallback

Transportation Enhancement Activities (TEA)

One amountEntered from records, or reached through the line's fallback

State Revenues: All Other Sources Discretionary

LineColumnsFed by (object · function · funds)

Motor Vehicle License (In-Lieu Tax)

One amount
  • 3739 · governmental funds, funds 260-269
  • 3739 · governmental funds, funds 330-339

Other State Revenues - Other

One amountEntered from records, or reached through the line's fallback

Other State Revenues

One amount
  • 3510 · governmental funds, funds 260-269
  • 3510 · governmental funds, funds 330-339
  • 3210-3211 · governmental funds, funds 260-269
  • 3210-3211 · governmental funds, funds 330-339
  • and 6 more rules

State Revenues: All Other Sources Non-Discretionary

LineColumnsFed by (object · function · funds)

Office of Emergency Services (OES)

One amountEntered from records, or reached through the line's fallback

Regional Transportation Planning Agencies (RTPA)

One amountEntered from records, or reached through the line's fallback

TEA-21 State Matching / Exchange Funds

One amountEntered from records, or reached through the line's fallback

State Revenues: Gas Tax Apportionments

LineColumnsFed by (object · function · funds)

Section 2103, Streets and Highways Code

One amount
  • 3740 · governmental funds, funds 260-269
  • 3740 · governmental funds, funds 330-339

Section 2104(a), Streets and Highways Code

One amountEntered from records, or reached through the line's fallback

Section 2104(b), Streets and Highways Code

One amountEntered from records, or reached through the line's fallback

Section 2104(c), Streets and Highways Code

One amountEntered from records, or reached through the line's fallback

Section 2104(d, e, & f), Streets and Highways Code

One amount
  • 3741 · governmental funds, funds 260-269
  • 3741 · governmental funds, funds 330-339

Section 2105, Streets and Highways Code

One amount
  • 3742 · governmental funds, funds 260-269
  • 3742 · governmental funds, funds 330-339

Section 2106, Streets and Highways Code

One amount
  • 3743 · governmental funds, funds 260-269
  • 3743 · governmental funds, funds 330-339

State Revenues: Road Maintenance and Rehabilitation Account (SB 1)

LineColumnsFed by (object · function · funds)

Road Maintenance and Rehabilitation Account (RMRA)

One amount
  • 3213 · governmental funds, funds 260-269
  • 3213 · governmental funds, funds 330-339

State Revenues: Traffic Congestion Relief Fund Loan Repayment

LineColumnsFed by (object · function · funds)

Traffic Congestion Relief Fund Loan Repayment

One amountEntered from records, or reached through the line's fallback

Acquisition of Equipment

LineColumnsFed by (object · function · funds)

Acquisition of Equipment

One amount
  • 6600-6789 · function 3100-3399 · governmental funds
  • 6600-6789 · function 3600-3699 · governmental funds

Acquisition of Plant

LineColumnsFed by (object · function · funds)

Acquisition of Plant

One amountEntered from records, or reached through the line's fallback

Undistributed Engineering and Administration

LineColumnsFed by (object · function · funds)

Administrative Expenses

Own forces, Government contracts, Private contracts
  • 4000-5299 · function 3135-3139 · governmental funds
  • 5450-5454 · function 3135-3139 · governmental funds
  • 5456-5499 · function 3135-3139 · governmental funds
  • 5600-5699 · function 3135-3139 · governmental funds
  • and 3 more rules

Supervisor's Travel Allowance

Own forces, Government contracts, Private contractsEntered from records, or reached through the line's fallback

Undistributed Engineering

Own forces, Government contracts, Private contracts
  • 4000-5299 · function 3130-3134 · governmental funds
  • 5450-5454 · function 3130-3134 · governmental funds
  • 5456-5499 · function 3130-3134 · governmental funds
  • 5600-5699 · function 3130-3134 · governmental funds
  • and 3 more rules

Aid to Other Government Agencies

LineColumnsFed by (object · function · funds)

Aid to Other Government Agencies

One amount
  • 5450 · function 3100-3399 · governmental funds
  • 5450 · function 3600-3699 · governmental funds
  • 5455 · function 3100-3399 · governmental funds
  • 5455 · function 3600-3699 · governmental funds

Construction and Right of Way

LineColumnsFed by (object · function · funds)

Right of Way Acquisition

One amount
  • 6000-6189 · function 3100-3399 · governmental fundsLand for streets is right-of-way.
  • 6000-6189 · function 3600-3699 · governmental fundsLand for streets is right-of-way.
  • 4000-5299 · function 3126 · governmental funds
  • 5450-5454 · function 3126 · governmental funds
  • and 5 more rules

New Road Construction

Own forces, Government contracts, Private contracts
  • 4000-5299 · function 3120 · governmental funds
  • 5450-5454 · function 3120 · governmental funds
  • 5456-5499 · function 3120 · governmental funds
  • 5600-5699 · function 3120 · governmental funds
  • and 3 more rules

Pedestrian Ways and Bike Paths

Own forces, Government contracts, Private contracts
  • 4000-5299 · function 3122 · governmental funds
  • 5450-5454 · function 3122 · governmental funds
  • 5456-5499 · function 3122 · governmental funds
  • 5600-5699 · function 3122 · governmental funds
  • and 3 more rules

Road Reconstruction

Own forces, Government contracts, Private contracts
  • 4000-5299 · function 3121 · governmental funds
  • 5450-5454 · function 3121 · governmental funds
  • 5456-5499 · function 3121 · governmental funds
  • 5600-5699 · function 3121 · governmental funds
  • and 3 more rules

Signals, Safety Devices, and Road Lighting

Own forces, Government contracts, Private contracts
  • 4000-5299 · function 3123 · governmental funds
  • 5450-5454 · function 3123 · governmental funds
  • 5456-5499 · function 3123 · governmental funds
  • 5600-5699 · function 3123 · governmental funds
  • and 3 more rules

Storm Damage

Own forces, Government contracts, Private contracts
  • 4000-5299 · function 3124 · governmental funds
  • 5450-5454 · function 3124 · governmental funds
  • 5456-5499 · function 3124 · governmental funds
  • 5600-5699 · function 3124 · governmental funds
  • and 3 more rules

Storm Drains

Own forces, Government contracts, Private contracts
  • 4000-5299 · function 3300-3399 · governmental funds
  • 5450-5454 · function 3300-3399 · governmental funds
  • 5456-5499 · function 3300-3399 · governmental funds
  • 5600-5699 · function 3300-3399 · governmental funds
  • and 3 more rules

Fund Adjustments

LineColumnsFed by (object · function · funds)

Fund Adjustments

One amountEntered from records, or reached through the line's fallback

Maintenance

LineColumnsFed by (object · function · funds)

Other Maintenance

Own forces, Government contracts, Private contracts
  • 4000-5299 · function 3100-3110 · governmental funds
  • 4000-5299 · function 3115-3119 · governmental funds
  • 4000-5299 · function 3125 · governmental funds
  • 4000-5299 · function 3127-3129 · governmental funds
  • and 38 more rules

Overlay and Sealing

Own forces, Government contracts, Private contracts
  • 4000-5299 · function 3112 · governmental funds
  • 5450-5454 · function 3112 · governmental funds
  • 5456-5499 · function 3112 · governmental funds
  • 5600-5699 · function 3112 · governmental funds
  • and 3 more rules

Patching

Own forces, Government contracts, Private contracts
  • 4000-5299 · function 3111 · governmental funds
  • 5450-5454 · function 3111 · governmental funds
  • 5456-5499 · function 3111 · governmental funds
  • 5600-5699 · function 3111 · governmental funds
  • and 3 more rules

Road Lights and Traffic Signals

Own forces, Government contracts, Private contracts
  • 4000-5299 · function 3200-3299 · governmental funds
  • 5450-5454 · function 3200-3299 · governmental funds
  • 5456-5499 · function 3200-3299 · governmental funds
  • 5600-5699 · function 3200-3299 · governmental funds
  • and 3 more rules

Snow Removal

Own forces, Government contracts, Private contracts
  • 4000-5299 · function 3113 · governmental funds
  • 5450-5454 · function 3113 · governmental funds
  • 5456-5499 · function 3113 · governmental funds
  • 5600-5699 · function 3113 · governmental funds
  • and 3 more rules

Storm Damage

Own forces, Government contracts, Private contracts
  • 4000-5299 · function 3114 · governmental funds
  • 5450-5454 · function 3114 · governmental funds
  • 5456-5499 · function 3114 · governmental funds
  • 5600-5699 · function 3114 · governmental funds
  • and 3 more rules

Net Non-Road Work (Net Reimbursable Work)

LineColumnsFed by (object · function · funds)

Net Non-Road Work (Net Reimbursable Work)

Own forces, Government contracts, Private contracts
  • 4000-5299 · function 3140-3149 · governmental funds
  • 5450-5454 · function 3140-3149 · governmental funds
  • 5456-5499 · function 3140-3149 · governmental funds
  • 5600-5699 · function 3140-3149 · governmental funds
  • and 3 more rules

Advisory

LineColumnsFed by (object · function · funds)

Gasoline tax not split by section

Needs more detail than the published codes carry: split it with local codes.

One amount
  • 3212 · governmental fundsGasoline tax recorded without its section. Record it by section (3740-3745) or split it with the State Controller's apportionment schedule.

Not on this report

  • 6190-6199 · function 3100-3399 · governmental fundsContra, depreciation, fiduciary, and debt codes are not street expenditures.
  • 6190-6199 · function 3600-3699 · governmental fundsContra, depreciation, fiduciary, and debt codes are not street expenditures.
  • 6590-6599 · function 3100-3399 · governmental fundsContra, depreciation, fiduciary, and debt codes are not street expenditures.
  • 6590-6599 · function 3600-3699 · governmental fundsContra, depreciation, fiduciary, and debt codes are not street expenditures.
  • 6790-6799 · function 3100-3399 · governmental fundsContra, depreciation, fiduciary, and debt codes are not street expenditures.
  • 6790-6799 · function 3600-3699 · governmental fundsContra, depreciation, fiduciary, and debt codes are not street expenditures.
  • 6990-6999 · function 3100-3399 · governmental fundsContra, depreciation, fiduciary, and debt codes are not street expenditures.
  • 6990-6999 · function 3600-3699 · governmental fundsContra, depreciation, fiduciary, and debt codes are not street expenditures.
  • 5300-5449 · function 3100-3399 · governmental fundsContra, depreciation, fiduciary, and debt codes are not street expenditures.
  • 5300-5449 · function 3600-3699 · governmental fundsContra, depreciation, fiduciary, and debt codes are not street expenditures.
  • 5700-5979 · function 3100-3399 · governmental fundsContra, depreciation, fiduciary, and debt codes are not street expenditures.
  • 5700-5979 · function 3600-3699 · governmental fundsContra, depreciation, fiduciary, and debt codes are not street expenditures.
  • 7000-7999 · function 3100-3399 · governmental fundsContra, depreciation, fiduciary, and debt codes are not street expenditures.
  • 7000-7999 · function 3600-3699 · governmental fundsContra, depreciation, fiduciary, and debt codes are not street expenditures.
  • 4000-7999 · governmental fundsNot a street or road function.
  • 4000-7999 · enterprise, internal service, custodial, investment trust, pension trust, private purpose trust, pooled cash, reserved, government wideThe report covers governmental street and road funds.
  • 3000-3999 · governmental fundsRevenue outside the street and road funds.
  • 3000-3999 · enterprise, internal service, custodial, investment trust, pension trust, private purpose trust, pooled cash, reserved, government wideThe report covers governmental street and road funds.
  • 1000-2999 · all fund typesNot on the report.
  • 8000-9999 · all fund typesNot on the report.