Special Districts Financial Transactions Report
Governmental funds report revenue by source and expenditures by object, each by fund type. The enterprise and internal service forms match the Cities FTR forms.
- Who files
- Independent special district, Dependent special district, Joint powers authority, Public nonprofit corporation
- 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?
99.8% of the $228.7 billion all filers reported statewide for FY2024 sits on lines a CACOA code reaches.
- FY201799.6%
- FY201899.6%
- FY201999.8%
- FY202099.8%
- FY202199.7%
- FY202299.8%
- FY202399.8%
- FY202499.8%
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.
Enterprise forms: Intergovernmental - State
| Line | Columns | Fed by (object · function · funds) |
|---|---|---|
Homeowners Property Tax Relief | Airport, Electric, Harbor and port, Hospital, Other enterprise, Sewer, Solid waste, Water, Transit |
|
Timber Yield | Airport, Harbor and port, Hospital, Other enterprise, Sewer, Water |
|
Enterprise forms: Taxes and Assessments
| Line | Columns | Fed by (object · function · funds) |
|---|---|---|
Current Secured and Unsecured (1%) | Airport, Electric, Harbor and port, Hospital, Other enterprise, Sewer, Solid waste, Water, Transit | |
Pass-through Property Taxes (ABX1 26) | Airport, Harbor and port, Hospital, Other enterprise, Sewer, Water, Transit, Solid waste |
|
Penalties and Cost of Delinquent Taxes and Assessments | Airport, Harbor and port, Hospital, Other enterprise, Sewer, Solid waste, Water, Transit, Electric |
|
Prior-Year Taxes and Assessments | Airport, Harbor and port, Hospital, Other enterprise, Sewer, Solid waste, Water, Transit |
|
Property Assessments | Airport, Electric, Hospital, Other enterprise, Sewer, Solid waste, Water, Transit | Entered from records, or reached through the line's fallback |
Special Assessments | Airport, Electric, Hospital, Other enterprise, Sewer, Solid waste, Water, Transit | Entered from records, or reached through the line's fallback |
Special Taxes | Hospital, Other enterprise, Sewer, Water, Electric, Transit |
|
Voter-Approved Taxes | Hospital, Other enterprise, Sewer, Solid waste, Water, Transit |
|
Governmental funds: Charges for Current Services
Governmental funds: Contributions from Property Owners
| Line | Columns | Fed by (object · function · funds) |
|---|---|---|
Contributions from Property Owners Where a column is missing, reports on Other Revenues. | Each governmental fund type |
|
Governmental funds: Fines, Forfeitures, and Penalties
| Line | Columns | Fed by (object · function · funds) |
|---|---|---|
Fines, Forfeitures, and Penalties Where a column is missing, reports on Other Revenues. | General, Special revenue, Capital projects, Debt service |
|
Governmental funds: Intergovernmental - Federal
| Line | Columns | Fed by (object · function · funds) |
|---|---|---|
Other Intergovernmental - Federal Where a column is missing, reports on Other Revenues. | Each governmental fund type | |
Aid for Construction (Federal) Where a column is missing, reports on Other Revenues. | General, Special revenue, Capital projects, Debt service |
|
Governmental funds: Intergovernmental - Other
Governmental funds: Intergovernmental - State
| Line | Columns | Fed by (object · function · funds) |
|---|---|---|
Aid for Construction (State) Where a column is missing, reports on Other Revenues. | General, Special revenue, Capital projects |
|
Homeowners Property Tax Relief Where a column is missing, reports on Other Revenues. | Each governmental fund type |
|
Other Intergovernmental - State Where a column is missing, reports on Other Revenues. | Each governmental fund type | |
State Water Project Where a column is missing, reports on Other Revenues. | General, Special revenue, Capital projects | Entered from records, or reached through the line's fallback |
Timber Yield Where a column is missing, reports on Other Revenues. | General, Special revenue, Debt service |
|
Governmental funds: Licenses, Permits, and Franchises
Governmental funds: Other Revenues
Governmental funds: Revenue from Use of Money and Property
| Line | Columns | Fed by (object · function · funds) |
|---|---|---|
Investment Income Where a column is missing, reports on Other Revenues. | Each governmental fund type | |
Other Revenue from Use of Money and Property Where a column is missing, reports on Other Revenues. | Each governmental fund type |
|
Rents, Leases, Concessions, and Royalties Where a column is missing, reports on Other Revenues. | Each governmental fund type |
|
Governmental funds: Taxes and Assessments
| Line | Columns | Fed by (object · function · funds) |
|---|---|---|
Current Secured and Unsecured (1%) Where a column is missing, reports on Other Revenues. | Each governmental fund type | |
Mello/Roos, Marks/Roos Where a column is missing, reports on Other Revenues. | General, Special revenue, Capital projects, Debt service | Entered from records, or reached through the line's fallback |
Other Taxes and Assessments Where a column is missing, reports on Other Revenues. | General, Special revenue, Capital projects, Debt service | |
Pass-through and Residual Property Taxes (ABX1 26) Where a column is missing, reports on Other Revenues. | General, Special revenue, Capital projects, Debt service |
|
Penalties and Costs of Delinquent Taxes and Assessments Where a column is missing, reports on Other Revenues. | General, Special revenue, Capital projects, Debt service |
|
Prior-Year Taxes and Assessments Where a column is missing, reports on Other Revenues. | Each governmental fund type |
|
Property Assessments Where a column is missing, reports on Other Revenues. | General, Special revenue, Capital projects, Debt service |
|
Voter-Approved Taxes Where a column is missing, reports on Other Revenues. | General, Special revenue, Capital projects, Debt service |
|
Parcel Tax Where a column is missing, reports on Other Revenues. | General, Special revenue, Capital projects, Debt service |
|
Tax Increment Where a column is missing, reports on Other Revenues. | General, Special revenue, Debt service | Entered from records, or reached through the line's fallback |
Governmental funds: Self-Insurance Only
| Line | Columns | Fed by (object · function · funds) |
|---|---|---|
Claim Adjustments Where a column is missing, reports on Other Revenues. | General, Special revenue |
|
Member Contributions Where a column is missing, reports on Other Revenues. | General, Special revenue, Capital projects, Permanent |
|
Enterprise forms: Water Sales Revenues
| Line | Columns | Fed by (object · function · funds) |
|---|---|---|
Business | Water | |
Industrial | Water | |
Irrigation | Water | |
Residential | Water |
Enterprise forms: Operating Expenses
| Line | Columns | Fed by (object · function · funds) |
|---|---|---|
Distribution | Electric, Gas, Water | |
Transmission | Electric, Water |
Governmental funds: Capital Outlay
| Line | Columns | Fed by (object · function · funds) |
|---|---|---|
Capital Outlay Where a column is missing, reports on Other Expenditures. | Each governmental fund type |
|
Governmental funds: Contributions to Outside Agencies
| Line | Columns | Fed by (object · function · funds) |
|---|---|---|
Contributions to Outside Agencies Where a column is missing, reports on Other Expenditures. | Each governmental fund type |
|
Governmental funds: Debt Service
| Line | Columns | Fed by (object · function · funds) |
|---|---|---|
Interest Payments on Long-Term Debt Where a column is missing, reports on Other Expenditures. | General, Special revenue, Capital projects, Debt service |
|
Other Debt Service Where a column is missing, reports on Other Expenditures. | General, Special revenue, Capital projects, Debt service |
|
Principal and Interest on Short-Term Notes and Warrants Where a column is missing, reports on Other Expenditures. | General, Special revenue, Capital projects, Debt service |
|
Other Principal Payments on Long-Term Debt Where a column is missing, reports on Other Expenditures. | General, Special revenue, Capital projects, Debt service |
|
Lease Financing, Principal and Interest Payments Where a column is missing, reports on Other Expenditures. | General, Special revenue, Capital projects, Debt service |
Governmental funds: Employee Benefits
| Line | Columns | Fed by (object · function · funds) |
|---|---|---|
Employee Benefits Where a column is missing, reports on Other Expenditures. | Each governmental fund type |
|
Governmental funds: Other Expenditures
Governmental funds: Salaries and Wages
| Line | Columns | Fed by (object · function · funds) |
|---|---|---|
Salaries and Wages Where a column is missing, reports on Other Expenditures. | Each governmental fund type |
|
Governmental funds: Services and Supplies
Governmental funds: Self-Insurance Only - Claims Paid
| Line | Columns | Fed by (object · function · funds) |
|---|---|---|
Self-Insurance Only - Claims Paid Where a column is missing, reports on Other Expenditures. | General, Special revenue |
|
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