California Radical Transparency Financial Review

Corrections and Rehabilitation Rollupscore 76.9

Selection: agency anchor reference.

Corrections and Rehabilitation is a mixed agency / function rollup, not one generic service category. The official 5210 eBudget agency display includes the Department of Corrections and Rehabilitation (CDCR), Board of State and Community Corrections (BSCC), and California Prison Industry Authority (CALPIA). Schedule 9's broader Corrections and Rehabilitation section also includes public-safety rows such as Safe Neighborhoods and Schools Act / Proposition 47 allocation displays, 2011 Realignment public-safety local-assistance rows, federal immigration incarceration funding offsets, and DCR bond / debt rows. In the dashboard, split this rollup into CDCR prison operations, correctional health care, parole / reentry / rehabilitation, CDCR local assistance, CDCR capital outlay, BSCC grants, BSCC county-facility capital financing, CALPIA enterprise activity, realignment / local public-safety distributions, federal offsets, and bond / debt rows.

Interpretation: Use two scopes: eBudget 5210 for operating department / entity analysis, and Schedule 9 for the broader budget-character rollup. Always state whether a displayed number is gross FI$Cal movement, net FI$Cal movement, Budget Total, Federal Funds, or all-funds including federal.

Caveat: DOF budget schedules reconcile to budgetary / legal-basis reporting and may present reimbursements, federal funds, prior-year adjustments, and multi-year appropriations differently than gross FI$Cal transaction movement. Schedule 9 and the 5210 eBudget display are overlapping but not identical scopes; do not assume every Schedule 9 organization unit is an operating department.

Primary source: California eBudget 2025-26 Corrections and Rehabilitation and Schedule 9

Board of State and Community Correctionsscore 62.7

Selection: top visible agency rollup label.

The State & Community Corrections department branch is the Board of State and Community Corrections (BSCC), a mixed public-safety oversight, grant, training, and county-facility capital-financing entity. DOF / eBudget describes BSCC as providing statewide leadership, coordination, and technical assistance for state and local adult and juvenile criminal justice systems. The current DOF Program Crosswalk maps Business Unit 5227 to FI$Cal programs 4940 Administration, Research and Program Support; 4945 Corrections Planning and Grant Programs; 4950 Local Facility Standards and Operations; 4955 Standards and Training for Local Corrections; 4960 Capital Outlay; and 4965 County Facility Construction.

Interpretation: Classify BSCC rows by program code first, then fund, budget reference, account, and year. Separate public-safety grant local assistance, standards and training, facility standards / inspections, central administration, and county correctional facility capital financing.

Caveat: Do not treat the department as one homogeneous grants bucket. Non-Budget Act references such as 601 / 606 / 607 and capital reference 801 remain range-defined and context-supported; no public source reviewed gives those exact suffixes a unique statewide BSCC-specific meaning.

Primary source: DOF Program Crosswalk and California eBudget, Board of State and Community Corrections

Grants and Subventionsscore 60.5

Selection: top visible agency rollup label.

In this repository, Grants and Subventions identifies payment activity where the state provides funds to governments, local agencies, institutions, or non-government recipients for authorized public programs rather than purchasing goods or services for direct state use.

Interpretation: This is an accounting category, not a policy outcome. Drill into agency, department, fund, program, budget reference, and recipient / vendor fields.

Primary source: Open FI$Cal spending files and DOF Chart of Accounts context

Information Technology Account Familyscore 58.2

Selection: unresolved label queue signal.

Information Technology is a statewide accounting category, not a single technology project or public program. In loaded FY23-FY25 rows, this category totals about `$3.31B` net and `$9.74B` of gross movement across about `1.69M` rows. The nine loaded account-description branches are software maintenance, other IT services including security / archival, interagency IT services, hardware maintenance, IT equipment leases, data lines, internet service, IT supplies, and e-waste / recycling fees. The largest full-year agencies are Government Operations, Labor and Workforce Development, Health and Human Services, Legislative / Judicial / Executive, Natural Resources, Transportation, and General Government.

Interpretation: Use Information Technology as an account-family routing clue. Drill first to account description, then agency, department, fund, program, vendor / payee, and whether the row is a central-service or internal-service chargeback before interpreting the spending.

Caveat: This category mixes direct agency IT purchases, software and hardware maintenance, data / network services, security / archival services, supplies, interagency agreements, Department of Technology service billing, and corrections or allocations. Rows paid from Technology Services Revolving Fund or other internal-service funds can represent cost recovery and should not automatically be added to customer-agency IT spending without net / gross review.

Primary source: California Department of Finance Account Codes

Salaries and Wagesscore 57.2

Selection: top visible agency rollup label.

The Salaries and Wages account category groups payroll earnings charged to state programs and funds. In promoted FY23-FY25 data through FY25 period 8, it totals about $42.22B net and $44.16B of absolute movement across 20,426,426 source rows. The largest salary account remains 5100000, Earnings - Permanent Civil Service Employees, followed by overtime, temporary civil service earnings, exempt / statutory employee earnings, Flex Elect contributions, and other employee-payment accounts. These rows are payroll / accounting charges, not vendor payments or claimant benefit payments.

Interpretation: Use this as a payroll-cost category. Drill into account description, department, program, fund, and budget reference; compare with SCO compensation files only when person / position-level payroll data is loaded.

Caveat: FI$Cal Salaries and Wages rows show accounting charges by fund / program / account. They do not by themselves identify individual employees, positions, headcount, vacancies, or total compensation. Staff benefits are recorded separately.

Primary source: California Department of Finance Uniform Codes Manual, Account Codes

Staff Benefitsscore 57.1

Selection: top visible agency rollup label.

The Staff Benefits account category groups employer benefit costs recorded separately from salary earnings. In promoted FY23-FY25 data through FY25 period 8, it totals about $19.97B net and $20.68B of absolute movement across 55,785,163 source rows. Major staff-benefit accounts include Retirement - General, Health Insurance, OASDI, Workers' Compensation, OPEB Employer Contribution, Medicare Taxation, dental, vision, unemployment insurance, disability leave, and other benefit charges.

Interpretation: Use this as the benefit-cost companion to Salaries and Wages. Analyze salary earnings and staff benefits together for personnel-cost questions, but keep the categories distinct.

Caveat: Staff Benefits is not direct take-home pay and not a vendor category. It records employer-side benefit and payroll-related costs, some of which may be allocated, recovered, or adjusted through contra accounts.

Primary source: California Department of Finance Uniform Codes Manual, Account Codes

Non-Budget Act Capital Outlay Project 801: Statutory / Carryover Capital-Project Authorityscore 56.7

Selection: top visible agency rollup label.

Budget reference 801 is range-defined Non-Budget Act Capital Outlay, not a suffix-specific statewide program name. DOF Hyperion reference guidance places 801-894 in Capital Outlay, and DOF Budget Act guidance places Non-Budget Act Capital Outlay in the 801-900 range. User-supplied FY23-FY25 worksheet evidence shows 801 with about 7,825 rows, $457.5M net, and $3.956B gross movement. The largest branches are High-Speed Rail Authority / Fund 3228 GGRF capital outlay and project-development or construction financing; Wildlife Conservation Board conservation capital projects, acquisitions, restoration, and public-access capital outlay; BSCC / Fund 0668 county correctional facility construction financing; and State Coastal Conservancy capital-outlay project grants, acquisitions, and reimbursed coastal project activity.

Interpretation: Use 801 as a Non-Budget Act capital-outlay authority flag, then split by department, fund, program, account, document, and active-item authority. Label HSR / Fund 3228 as GGRF high-speed rail capital outlay and project-development / construction financing with interface / reversal churn; BSCC / Fund 0668 as county correctional facility construction financing; WCB Funds 0262, 0447, and bond funds as conservation acquisitions, restoration, and public-access capital projects; and State Coastal Conservancy Funds 8029, 0262, and 0995 as coastal capital project grants / acquisitions and reimbursement activity.

Caveat: Public sources define the 801 block by range but do not give one universal suffix-level purpose for 801. Gross movement is activity volume, not additive project cost: the worksheet profile shows only about $457.5M net against about $3.956B gross, and Open FI$Cal guidance says negative expenditures can reflect reversals, corrections, special adjustments, prior-year adjustments, internal cost recovery, and expense transfers. Clearing Account program 9999000 and SCO inbound-interface account 5390950 should be treated as capital-outlay clearing / interface / correction movement unless branch evidence proves substantive project spending.

Primary source: California Department of Finance Reference Numbers and Budget Act guidance

Capital Asset Constructionscore 56.6

Selection: top visible agency rollup label.

Capital Asset Construction is an accounting category for long-lived asset construction activity such as construction, design-build, acquisition, and related project costs. In the loaded FY23-FY25 profile, it is closely tied to Budget Act Capital Outlay Project 301 and appears in high-speed rail, community college capital outlay bond funds, court facilities, DGS / Public Buildings Construction Fund projects, veterans facilities, CHP facilities, CAL FIRE, state hospitals, parks, and other asset-heavy agencies.

Interpretation: Use this account category to separate capital / project delivery from ordinary operating expenses. Pair it with budget reference, fund, project / program, and department before interpreting the asset or location.

Caveat: This label says the accounting object is construction-related; it does not provide the project scope, facility name, phase, location, or financing mechanism by itself.

Primary source: California Department of Finance Uniform Codes Manual, Object of Expenditure Codes

Second Chance Fund / Proposition 47 BSCC Grantsscore 56.4

Selection: top visible agency rollup label.

Fund 3287, Second Chance Fund, is the special-fund branch that should generally be read as Proposition 47 / Second Chance local assistance when paired with BSCC program 4945. eBudget fund-condition statements show Proposition 47 savings transfers into the fund, and BSCC's Prop 47 page says 65 percent of annual Proposition 47 savings are set aside for BSCC competitive grants to public agencies for mental health services, substance-use disorder treatment, diversion programs, housing-related assistance, and other community-based supportive services for people in the criminal justice system.

Interpretation: In BSCC 4945 rows, classify Fund 3287 as Proposition 47 / Second Chance grant local assistance unless row-level evidence proves a narrower or different use.

Caveat: Fund 3287 identifies the funding mechanism, not the specific grantee or service mix. Use BSCC award files, RFPs, invoices, or document IDs for grantee-level detail.

Primary source: California eBudget BSCC fund condition statements and BSCC Prop 47 Grant Program

Other Items of Expensescore 56.1

Selection: top visible agency rollup label.

This broad account category is not one spending purpose. In promoted FY23-FY25 data through FY25 period 8, it totals about $80.20B net and $269.25B of absolute movement across 19,682,914 source rows. It is still dominated by account 5390950, SCO Inbound Interface Department Expenditures, which Open FI$Cal describes as transactions first processed by the State Controller's Office outside FI$Cal and later entered into FI$Cal. The remaining rows mix residual goods, services, miscellaneous expense, interest, vehicle-operation, supplies, and client-service accounts.

Interpretation: Use this category as a drilldown gateway. First split SCO inbound interface rows from residual goods / services / miscellaneous rows, then drill into account description, fund, program, budget reference, vendor, document, and positive / negative movement before making public claims.

Caveat: The broad category can show very large gross movement because interface and offset entries create paired positives and negatives. It should not be interpreted as a single public service, program outcome, or vendor class.

Primary source: Open FI$Cal Key Terms and Concepts; DOF Chart of Accounts crosswalk

Non-Budget Act Local Assistance 601score 55.9

Selection: top visible agency rollup label.

In the loaded education rows, budget reference 601 is prominent in Education Protection Account school-apportionment activity. CDE states that EPA provides LEAs with general purpose state aid under Article XIII, Section 36, and that EPA is a component of an LEA's LCFF entitlement as calculated in the Principal Apportionment. CDE Principal Apportionment calculation guidance says LCFF state aid is determined by subtracting local property taxes and the EPA entitlement from LCFF entitlement.

Interpretation: Interpret 601 rows beside Education Protection Account, LCFF, General Fund 610, and 698 offset context. Forensic review should compare positive EPA 601 rows to negative EPA 698 rows, matching General Fund 610 rows, and CDE EPA schedules.

Caveat: The repository has official EPA / LCFF offset context and observed FI$Cal pairings, but no public source reviewed defines exact budget reference 601 as the EPA code.

Primary source: California Department of Education Education Protection Account

State Operations Support (Budget Act 001)score 55.6

Selection: top visible agency rollup label.

The FY 2023-24 Final Change Book contains 690 change-book entries covering 293 item numbers for reference number 001. These entries span 91 departments and operating character(s): STATE OPERATIONS. Example issue titles: 2019 California Mass Timber Building Competition Reappropriation; 2020 Community Development Block Grant - Disaster Recovery (CDBG-DR); 2022-23 Support Capacity Net-Zero Technical Adjustment; 2023 Winter Storm Damage: Statewide Repairs and Sustainability; 2023-24 California LifeLine Enrollment Caseload and Population; 2023-24 Fire Protection Augmentation; 7A Positions, Salaries, and Wages Realignment; 9800 Technical.... Fund codes seen in the change-book entries include: 0001, 0007, 0012, 0014, 0017, 0026, 0029, 0032, 0042, 0044, 0046, 0064, 0080, 0102, 0106, 0108, 0115, 0133, 0140, 0142, 0178, 0185, 0191, 0193, 0198, 0200, 020....

Interpretation: This card summarizes official FY23 Budget Act change-book evidence by reference number. Use full item numbers and pages for precise authority.

Primary source: California Department of Finance 2023-24 Final Change Book

Local Assistance (Budget Act 108)score 55.5

Selection: top visible agency rollup label.

The FY 2023-24 Final Change Book contains 3 change-book entries covering 2 item numbers for reference number 108. These entries span 2 departments and operating character(s): LOCAL ASSISTANCE. Example issue titles: Adjust Student Success Completion Grant for Revised Estimate of Eligible Students; CO&LA BR-7 & 8 FTF $104K; Debt-Free College for Current and Former Foster Youth. Fund codes seen in the change-book entries include: 0001, 0890.

Interpretation: This card summarizes official FY23 Budget Act change-book evidence by reference number. Use full item numbers and pages for precise authority.

Primary source: California Department of Finance 2023-24 Final Change Book

Proposition 64 Cannabis Public Health and Safety Grantsscore 55.5

Selection: top visible agency rollup label.

The loaded abbreviated fund label Cannabis State Comm Corr Alloc refers to the BSCC cannabis-tax allocation branch, corresponding to Fund 3354 / Cannabis Tax Fund BSCC State and Local Government Law Enforcement Account Allocation 3. eBudget ties the fund to Revenue and Taxation Code section 34019(f)(3)(C), and BSCC describes the Proposition 64 Public Health and Safety Grant Program as local-government grant funding for law enforcement, fire protection, and other public health and safety programming related to cannabis legalization.

Interpretation: Normalize this abbreviated loaded fund label to the Proposition 64 cannabis public health and safety grant branch when paired with BSCC program 4945.

Caveat: Some rows may be administrative rather than pass-through local assistance. Use budget-reference category and account type to split state operations from local grants.

Primary source: California eBudget BSCC fund condition statements and BSCC Proposition 64 Public Health and Safety Grant Program

Budget Act Local Assistance 101score 54.7

Selection: top visible agency rollup label.

Budget reference 101 is a broad Budget Act Local Assistance reference. DOF budget guidance says Budget Act item codes combine organization, reference, and fund; DOF reference guidance places 101-294 in the Budget Act Local Assistance block. In DSS Other Assistance Payments, public sources show 5180-101 rows spanning multiple funds and multiple welfare program contexts, including Other Assistance Payments and CalWORKs / Payments for Children examples. The reference identifies broad local-assistance appropriation authority, not a specific component such as Foster Care, AAP, Kin-GAP, CalFresh, CFAP, TCVAP, refugee assistance, or food programs.

Interpretation: Use 101 as broad Budget Act Local Assistance authority. Pair it with department, program code, fund, account, legal provision, issue title, project / PCA, claim schedule, and transaction text before assigning a policy component.

Caveat: Do not treat 101 as a component-level label. In DSS, program 4270019 / legacy 16.65 is a better public key for Other Assistance Payments than budget reference 101.

Primary source: California Department of Finance, Reading the Budget Act

Local Assistance (Budget Act 103)score 54.6

Selection: top visible agency rollup label.

The FY 2023-24 Final Change Book contains 12 change-book entries covering 7 item numbers for reference number 103. These entries span 7 departments and operating character(s): LOCAL ASSISTANCE. Example issue titles: Ability to Pay Backfill Reduction BY; Bipartisan Safer Communities Act (BSCA) Stronger Connections Grant (SCG) Local Assistance; Criminal Fee Elimination; Drought Resilience and Response Package (AB 179 & AB 211); Economic Investment to End Detention; Filing Fee Waiver Backfill Reduction BY; General Fund Solution: Water and Drought Resilience - Cascades and High Sierra Upper Watersheds Program; General Fund Solution.... Fund codes seen in the change-book entries include: 0001, 0890.

Interpretation: This card summarizes official FY23 Budget Act change-book evidence by reference number. Use full item numbers and pages for precise authority.

Primary source: California Department of Finance 2023-24 Final Change Book

Local Assistance (Budget Act 117)score 53.6

Selection: top visible agency rollup label.

The FY 2023-24 Final Change Book contains 3 change-book entries covering 3 item numbers for reference number 117. These entries span 2 departments and operating character(s): LOCAL ASSISTANCE. Example issue titles: Medi-Cal Estimate; One-Time Federal Funds for Comprehensive State Literacy Development Grant Local Assistance. Fund codes seen in the change-book entries include: 0001, 0890.

Interpretation: This card summarizes official FY23 Budget Act change-book evidence by reference number. Use full item numbers and pages for precise authority.

Primary source: California Department of Finance 2023-24 Final Change Book

Unscheduled Items of Appropriationscore 52.7

Selection: top visible agency rollup label.

California eBudget displays use program code 9990 for Unscheduled Items of Appropriation across multiple departments. In loaded FI$Cal rows, this label is not a single policy program; it is a budget / program control bucket that collects authority-specific rows such as State School Fund apportionment mechanics, Welfare Advance Fund local assistance, pension benefit items, lottery activity, trial-court transfer rows, and other non-Budget Act or special authority branches.

Interpretation: Do not interpret this label by itself. Drill into agency, department, fund, budget reference, year of enactment, account, and positive / negative pairings to identify the actual authority or funding mechanism.

Caveat: Public sources show 9990 as a recurring budget display / program bucket, but do not provide one universal substantive definition. The meaning must be resolved from the surrounding fund, statute, item, and accounting behavior.

Primary source: California 2025-26 Enacted Governor's Budget, Education

Consulting and Professional Servicesscore 52.6

Selection: top visible agency rollup label.

This account category groups service payments for consulting, professional, technical, and related service activity. It is useful for vendor-concentration review because these payments can be spread across many agencies and departments.

Interpretation: Do not assume every row is a management consultant. Drill into account description, vendor, department, procurement source, and transaction detail.

Primary source: Open FI$Cal spending files and DOF Chart of Accounts context

Local Assistance (Budget Act 102)score 51.9

Selection: top visible agency rollup label.

The FY 2023-24 Final Change Book contains 30 change-book entries covering 18 item numbers for reference number 102. These entries span 16 departments and operating character(s): LOCAL ASSISTANCE. Example issue titles: 2020 Community Development Block Grant - Disaster Recovery (CDBG-DR); Adjust School District Funding for Health and Physical Education Drug-Free Schools Program; Breaking Barriers Program; California Competes Grant Program; California Nutrition Incentive Program CalFresh Market Match Program; General Fund Shift to Cap and Trade: Extreme Heat - Green Schoolyards (Urban Forestry); General Fund Shift to Cap and Trade:.... Fund codes seen in the change-book entries include: 0001, 0042, 0231, 0890.

Interpretation: This card summarizes official FY23 Budget Act change-book evidence by reference number. Use full item numbers and pages for precise authority.

Primary source: California Department of Finance 2023-24 Final Change Book

Unappropriated Expenditures: Reverted-Appropriation Refund Mechanicsscore 51.1

Selection: top visible agency rollup label.

The loaded FI$Cal label `Unappropriated Expenses` maps to the official DOF parent account family `59 - Unappropriated Expenditures`. In promoted FY23-FY25 data through FY25 period 8, this category totals about -$1.44B net and $2.26B of absolute movement across 116,297 source rows. It is almost entirely account 5901000, Refunds to Reverted Appropriations, plus account 5902000, Federal Refunds to Reverted Appropriations. SAM defines reverted appropriations and explains how abatements / reimbursements credit reverted appropriations rather than no-longer-available appropriations.

Interpretation: Treat this as a closeout / refund / reversion mechanics category, not ordinary current service spending. It is useful for identifying returned funds, late abatements / reimbursements, canceled warrants, federal closeout receipts, and prior-appropriation cleanup.

Caveat: Official sources define the accounting function, but they do not identify the specific program event behind each department / fund row. Branches such as CDE, CAL FIRE, DSS / DHCS / DDS, and OES need transaction-level AR reason, document ID, federal award / ALN, grant closeout status, or appropriation detail to separate returned advances, recovered overpayments, canceled warrants, and grant closeouts.

Primary source: State Administrative Manual and DOF Chart of Accounts