Transit Operators Financial Transactions Report

Revenues by source and expenses by object class, from the transit enterprise fund.

ProposedIn the CACOA since 2027.03

Find a code's line

Who files: Transit operator
Law: Public Utilities Code 99243
Due: Seven months after fiscal year end.
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 $24.7 billion all filers reported statewide for FY2025 sits on lines a CACOA code reaches.

FY2019100.0%
FY2020100.0%
FY2021100.0%
FY2022100.0%
FY2023100.0%
FY202499.9%
FY202599.9%

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.

Nonoperating Revenues: Directly Generated Dedicated Funds

Line	Columns	Fed by (object · function · funds)
Directly Generated Dedicated Funds	One amount	3000-3010 · all fund types 3012-3099 · all fund types

Nonoperating Revenues: Federal Funds

Line	Columns	Fed by (object · function · funds)
Funds for Capital Assistance	One amount	3500 · all fund types
Funds for Capital Assistance Spent on Operations	One amount	3648 · all fund types
Funds for Operating Assistance	One amount	3200-3209 · all fund types
Other Federal Funds	One amount	3746-3757 · all fund types

Nonoperating Revenues: Local Government Funds

Line	Columns	Fed by (object · function · funds)
General Revenues of the Local Government	One amount	8000-8009 · all fund typesGeneral fund support of a city-run transit system.
Local Funds Dedicated to Transit at Their Source	One amount	3646 · all fund types
Other Local Government Funds	One amount	3220-3299 · all fund types 3520-3521 · all fund types 3758-3759 · all fund types

Nonoperating Revenues: Nonadded Revenues

Line	Columns	Fed by (object · function · funds)
Contributed Services	One amount	3540-3549 · all fund types
Other Nonadded Revenues	One amount	Entered from records, or reached through the line's fallback
Sales and Disposals of Assets	One amount	3430 · all fund types
Transportation Development Credits	One amount	Entered from records, or reached through the line's fallback
Voluntary Nonexchange Transactions	One amount	3410-3419 · all fund types

Nonoperating Revenues: Other Nonoperating Revenues

Line	Columns	Fed by (object · function · funds)
Other Nonoperating Revenues	One amount	3400-3409 · all fund types 3420-3429 · all fund types 3431-3499 · all fund types 3530-3539 · all fund types and 1 more rules

Nonoperating Revenues: State Government Funds

Line	Columns	Fed by (object · function · funds)
General Revenues of the State Government	One amount	3210 · all fund types
Local Transportation Fund	One amount	3011 · all fund types
Other State Government Funds	One amount	3210-3219 · all fund types 3510 · all fund types 3720-3745 · all fund types
State Transit Assistance Fund	One amount	3645 · all fund types

Nonoperating Revenues: Total Recoveries

Line	Columns	Fed by (object · function · funds)
Total Recoveries	One amount	Entered from records, or reached through the line's fallback

Operating Revenues: Auxiliary Transportation Funds

Line	Columns	Fed by (object · function · funds)
Auxiliary Transportation Funds	One amount	3642 · all fund types

Operating Revenues: Nonpublic Transportation Revenues

Line	Columns	Fed by (object · function · funds)
Other Nonpublic Transportation Revenues	One amount	3643 · all fund types
School Bus Service Revenues	One amount	Entered from records, or reached through the line's fallback

Operating Revenues: Other Operating Revenues

Line	Columns	Fed by (object · function · funds)
Other Operating Revenues	One amount	3100-3199 · all fund types 3300-3331 · all fund types 3333-3338 · all fund types 3341-3399 · all fund types and 3 more rules

Operating Revenues: Park-and-Ride Parking Revenues

Line	Columns	Fed by (object · function · funds)
Park-and-Ride Parking Revenues	One amount	3332 · all fund types

Operating Revenues: Passenger Fares

Line	Columns	Fed by (object · function · funds)
Passenger Fares	One amount	3339 · all fund types 3640-3641 · all fund types

Operating Revenues: Revenues Accrued through a Purchased Transportation Agreement

Line	Columns	Fed by (object · function · funds)
Revenues Accrued through a Purchased Transportation Agreement	One amount	3647 · all fund types

Operating Revenues: Subsidy from Other Sectors of Operations

Line	Columns	Fed by (object · function · funds)
Subsidy from Other Sectors of Operations	One amount	3340 · all fund types

Nonoperating Expenses: Capital Leases

Line	Columns	Fed by (object · function · funds)
Capital Leases	One amount	Entered from records, or reached through the line's fallback

Nonoperating Expenses: Interest Expense

Line	Columns	Fed by (object · function · funds)
Interest Expense	One amount	7010-7019 · all fund types 7031 · all fund types

Nonoperating Expenses: Loss on Disposal of Capital Assets

Line	Columns	Fed by (object · function · funds)
Loss on Disposal of Capital Assets	One amount	5400 · all fund types

Nonoperating Expenses: Operating Lease Expenses

Line	Columns	Fed by (object · function · funds)
Operating Lease Expenses	One amount	5270 · all fund types

Nonoperating Expenses: Other Nonoperating Expenses

Line	Columns	Fed by (object · function · funds)
Other Nonoperating Expenses	One amount	5401-5449 · all fund types 7020-7029 · all fund types 7040 · all fund types 7070-7999 · all fund types

Nonoperating Expenses: Related Parties Lease Agreements

Line	Columns	Fed by (object · function · funds)
Related Parties Lease Agreements	One amount	Entered from records, or reached through the line's fallback

Nonoperating Expenses: Voluntary Nonexchange Transactions

Line	Columns	Fed by (object · function · funds)
Voluntary Nonexchange Transactions	One amount	5450-5455 · all fund types

Operating Expenses: ADA Expenses

Line	Columns	Fed by (object · function · funds)
ADA Expenses	One amount	4000-4999 · function 3425 · all fund types 5000-5299 · function 3425 · all fund types 5450-5499 · function 3425 · all fund types 5600-5699 · function 3425 · all fund types and 1 more rules

Operating Expenses: Amortization of Intangibles

Line	Columns	Fed by (object · function · funds)
Amortization of Intangibles	One amount	5310 · all fund types

Operating Expenses: Casualty and Liability Expenses

Line	Columns	Fed by (object · function · funds)
Casualty and Liability Expenses	One amount	5220-5230 · all fund types

Operating Expenses: Depreciation

Line	Columns	Fed by (object · function · funds)
Depreciation	One amount	5300 · all fund types 5311-5349 · all fund types

Operating Expenses: Labor

Line	Columns	Fed by (object · function · funds)
Fringe Benefits	One amount	4100-4199 · all fund types 4980-4999 · all fund types
Operators Salaries and Wages	One amount	4000-4099 · function 3430 · all fund typesVehicle operators.
Other Salaries and Wages	One amount	4000-4099 · all fund types 4200-4979 · all fund types

Operating Expenses: Materials and Supplies

Line	Columns	Fed by (object · function · funds)
Fuel and Lubricants	One amount	5010 · all fund types
Other Materials and Supplies	One amount	5000-5009 · all fund types 5011-5099 · all fund types
Tires and Tubes	One amount	5011 · all fund types

Operating Expenses: Other Operating Expenses

Line	Columns	Fed by (object · function · funds)
Other Operating Expenses	One amount	5200-5209 · all fund types 5231-5299 · all fund types 5456-5464 · all fund types 5466-5699 · all fund types and 1 more rules

Operating Expenses: Purchased Transportation

Line	Columns	Fed by (object · function · funds)
Purchased Transportation	One amount	4000-4999 · function 3420 · all fund types 5000-5299 · function 3420 · all fund types 5450-5499 · function 3420 · all fund types 5600-5699 · function 3420 · all fund types and 1 more rules

Operating Expenses: Services

Line	Columns	Fed by (object · function · funds)
Services	One amount	5100-5199 · all fund types

Operating Expenses: Taxes

Line	Columns	Fed by (object · function · funds)
Taxes	One amount	5465 · all fund types

Operating Expenses: Utilities

Line	Columns	Fed by (object · function · funds)
Utilities	One amount	5210 · all fund types

Nonoperating Expenses: Lease Interest Expense

Line	Columns	Fed by (object · function · funds)
Lease Interest Expense	One amount	7051 · all fund types

Nonoperating Expenses: SBITA Interest Expense

Line	Columns	Fed by (object · function · funds)
SBITA Interest Expense	One amount	7061 · all fund types

Not on this report

1000-2999 · all fund typesBalance sheet and financing are not on the operating statement.
8010-9999 · all fund typesBalance sheet and financing are not on the operating statement.
6000-6999 · all fund typesCapital outlay and principal are not transit expenses.
7000-7009 · all fund typesCapital outlay and principal are not transit expenses.
7030 · all fund typesCapital outlay and principal are not transit expenses.
7050 · all fund typesCapital outlay and principal are not transit expenses.
7060 · all fund typesCapital outlay and principal are not transit expenses.
3000-7999 · custodial, investment trust, pension trust, private purpose trust, pooled cash, reserved, government wideNot transit operations.
8000-8009 · custodial, investment trust, pension trust, private purpose trust, pooled cash, reserved, government wideNot transit operations.