California Radical Transparency Financial Review

Report generated from our Research Data Warehouse. Created August 3, 2026. Most recent loaded FI$Cal data: FY25 period 11 (May 2026); California fiscal years begin July 1. This static report translates raw FI$Cal / Open FI$Cal accounting data into source-backed fiscal interpretation, curation status, and next forensic priorities.

How we deciphered FI$Cal →

Prepared by Herb Morgan’s California Radical Transparency Research Team. Scope: FY23. View this section in the interactive report

← Report overview / Appendices

Full RangeFY23FY24FY25 YTD

Appendices

Open FI$Cal Refresh Status

Warehouse-driven status for source scans, accepted file replacements, promotion candidates, and reversal-signal queues. Replacement summaries preserve what changed when newer source files supersede prior promoted facts.

Accepted replacements

periods replaced
spending FY24 P12; spending FY25 P04; vendor FY25 P06
 3 items | $1.5M

Closed Source Snapshots

promoted from monthly without department snapshot
 0 items
superseded by monthly replacement
spending FY24 P12; spending FY25 P01; spending FY25 P02; spending FY25 P03; spending FY25 P04; spending FY25 P05; spending FY25 P06; spending FY25 P07; spending FY25 P08; spending FY25 P09; spending FY25 P10; spending FY25 P11
 12 items | $496.8B

Documented Source Limitations

monthly spending without matching vendor payee feed
vendor FY25 P08
 1 item | $35.5B

Latest source scan

changed file
20260803T100310
 1,049 items | 99.2 GB
new file
20260803T100310
 9 items | 1.5 GB

Promotion candidates

review for full period replacement
vendor FY25 P03; vendor FY25 P04; vendor FY25 P05; vendor FY25 P06; vendor FY25 P09; vendor FY25 P10; vendor FY25 P11
 7 items | $40.8B

Reversal signals

high gross low net activity
latest accepted replacement run
 140 items | $201.1M
material negative reversal activity
latest accepted replacement run
 1,620 items | $193.5B
material zero net reversal or offset
latest accepted replacement run
 1,281 items | $139.9B

Source Collections Located

Department of Finance
706
Open FI$Cal
60
State Controller's Office
37
code_manuals
28
California Department of Tax and Fee Administration
15
Caltrans / California Transportation Commission
12
Employment Development Department
9
CalPERS / CalSTRS
9
California Department of Social Services
9
Department of Health Care Services
8
California Air Resources Board
7
California High-Speed Rail Authority
7
California Department of Education
7
California Natural Resources Agency / Department of Water Resources
7
University of California / California State University
6
Department of Housing and Community Development
4
California Housing Finance Agency
4
California Debt and Investment Advisory Commission
4
Covered California
4
Franchise Tax Board
4
Board of Equalization
3
California Department of Corrections and Rehabilitation
3
Judicial Council of California
3
California State Auditor / Department of Finance
3
Legislative Analyst's Office
3
California Department of Human Resources
3
Department of General Services
2
California State Lottery
2
State Treasurer's Office
1
Department of Motor Vehicles
1

Primary Source Links

2026-27 Governor's Budget and Current-Year Materials

2025-26 Budget Summaries, Schedules, and Fund Conditions

2025-26 Governor's Budget Department Displays

Data, Codebooks, and Accounting References

Controller, Audit, and Financial Reports

Agency Program and Supporting Sources