Annual Street Report

Street-purpose revenues by source and expenditures by activity and by who did the work (own forces, government contract, private contract).

ProposedIn the CACOA since 2027.03
Who files
City, City and 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?

98.8% of the $17.3 billion all filers reported statewide for FY2025 sits on lines a CACOA code reaches. Preparer adjustments ($84 million) are not counted.

  • FY201891.6%
  • FY201996.9%
  • FY202097.1%
  • FY202197.8%
  • FY202298.1%
  • FY202398.3%
  • FY202498.6%
  • FY202598.8%

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.

City and Local Revenues: All Other Sources Discretionary

LineColumnsFed by (object · function · funds)

Fines and Forfeitures Fund Money Used for Street Purposes

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

General Fund Money Used for Street 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 City and Local Revenues - Other (Specify)

One amount
  • 3220 · governmental funds, funds 260-269
  • 3220 · governmental funds, funds 330-339
  • 3000-3011 · governmental funds, funds 260-269
  • 3000-3011 · governmental funds, funds 330-339
  • and 20 more rules

City and Local Revenues: All Other Sources Non-Discretionary

LineColumnsFed by (object · function · funds)

Bond, Certificate of Participation, or other Debt Proceeds used for Street Purposes

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

Developer/Impact 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

Net Investment Gain or Loss From City and Local Sources

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

Sales Tax Override (Local Measures)

One amount
  • 3012 · governmental funds, funds 260-269
  • 3012 · governmental funds, funds 330-339
  • 3015 · governmental funds, funds 260-269
  • 3015 · governmental funds, funds 330-339
  • and 2 more rules

Special Street Assessment Levies (Excluding Levies Under Improvement Act of 1911 or Similar Acts)

One amount
  • 3130-3139 · governmental funds, funds 260-269
  • 3130-3139 · governmental funds, funds 330-339

Successor Agency

One amount
  • 3758 · governmental funds, funds 260-269
  • 3758 · governmental funds, funds 330-339

City and Local Revenues: County Road Fund Contributions

LineColumnsFed by (object · function · funds)

County Road Fund Contribution

One amount
  • 3221 · governmental funds, funds 260-269
  • 3221 · governmental funds, funds 330-339

City 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

City and Local Revenues: Section 99400a, Public Utilities Code

LineColumnsFed by (object · function · funds)

Section 99400a, 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 (Specify)

One amount
  • 3200 · governmental funds, funds 260-269
  • 3200 · governmental funds, funds 330-339
  • 3500 · governmental funds, funds 260-269
  • 3500 · governmental funds, funds 330-339
  • and 8 more rules

Federal Revenues: All Other Sources Non-Discretionary

LineColumnsFed by (object · function · funds)

Community Development Block Grant

One amount
  • 3201 · governmental funds, funds 260-269
  • 3201 · governmental funds, funds 330-339

Congestion Mitigation and Air Quality Program (CMAQ)

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

FEMA Storm Damage

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

Federal Aid Urban and Federal Aid Secondary

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

HUD Grant

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

Hazard Elimination Safety Program

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

Highway Bridge Replacement and Rehabilitation Program

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

Interregional Improvement Program - Federal Portion Only

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

Railroad/Highway Grade Separation Prog (Title 23, Section 130, US Code)

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

Regional Improvement Program (RIP) - Federal Portion Only

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

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 (Specify)

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)

Bicycle Transportation Account

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

Environmental Enhancement and Mitigation Program

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

Flexible Congestion Relief

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

Interregional Improvement Program - State Portion Only

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

Railroad/Highway Separation Program

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

Regional Improvement Program (RIP) - State Portion Only

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

Regional Surface Transportation Program (RSTP) Exchange Funds

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

State and Local Partnership Program

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

Traffic Systems Management

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

State Revenues: Road Maintenance and Rehabilitation Account

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

Road Maintenance and Rehabilitation Account (RMRA) Interest

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

State Revenues: Special Gas Tax Street Fund

LineColumnsFed by (object · function · funds)

Gas Tax Fund Net Investment Gain or Loss

One amount
  • 3400-3409 · governmental funds, funds 260-269Investment income of the gas tax (transportation special revenue) funds.

Gas Tax Fund Reimbursement/ Net Audit Adjustments (Footnote Details)

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

Section 2103, Streets and Highways Code

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

Section 2107, Streets and Highways Code

One amount
  • 3744 · governmental funds, funds 260-269
  • 3744 · governmental funds, funds 330-339

Section 2107, Streets and Highways Code, Snow Removal

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

Section 2107.5 Streets and Highways Code

One amount
  • 3745 · governmental funds, funds 260-269
  • 3745 · 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

Traffic Congestion Relief Fund Loan Repayment Interests

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

Acquisition of Property, Plant, and Equipment

LineColumnsFed by (object · function · funds)

Acquisition of Property, Plant, and Equipment

One amount
  • 6600-6789 · function 3100-3399 · governmental funds
  • 6600-6789 · 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 Street 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 Bikepaths

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

Signals, Safety Devices, and Street Lights

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

Street 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

Contribution to Other Governmental Agencies

LineColumnsFed by (object · function · funds)

Contribution to Other Governmental 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

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 Street Purpose 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 45 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

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

Street 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

Undistributed Engineering and Administration

LineColumnsFed by (object · function · funds)

Undistributed Engineering and Administration

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

Total Undistributed Engineering and Administration

Own forces, Government contracts, Private contracts
  • 4000-5299 · function 3130-3134 · governmental funds
  • 4000-5299 · function 3135-3139 · governmental funds
  • 5450-5454 · function 3130-3134 · governmental funds
  • 5450-5454 · function 3135-3139 · governmental funds
  • and 10 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.