California Radical Transparency Financial Review

Education Agencyscore 84.1

Selection: agency anchor reference.

The Education agency rollup contains K-12 apportionments and grants, community college funding, University of California and California State University support, student aid, school facilities, credentialing, and related education programs. In loaded FI$Cal spending, the largest branch is the Department of Education, where many rows are formula-driven Principal Apportionment and local-assistance payments rather than direct state operating expenses. Loaded CDE LCFF summaries show FY24 / 2024-25: $79.7B LCFF entitlement, $39.3B net state aid, $13.2B Education Protection Account, $29.0B local revenue / in-lieu property taxes, 5,552,297 funded ADA; FY25 / 2025-26: $81.6B LCFF entitlement, $43.5B net state aid, $10.6B Education Protection Account, $29.4B local revenue / in-lieu property taxes, 5,506,094 funded ADA. Loaded CDE census enrollment files show 2023-24: 5,837,690 enrolled students, 1,074,833 English learners (18.4%); 2024-25: 5,806,221 enrolled students, 1,009,066 English learners (17.4%).

Interpretation: Use the agency-level total as an entry point. Drill into Department of Education, State School Fund, LCFF / school apportionments, fund source, budget reference, and recipient / LEA context before making public claims.

Caveat: Education agency totals mix state operations, K-12 formula funding, higher education, student aid, bond / capital outlay, and accounting transfers. The agency rollup is not equivalent to classroom spending.

Primary source: California Department of Education Principal Apportionment and LCFF Summary Data

California Department of Educationscore 69.6

Selection: top visible agency rollup label.

The Department of Education row contains large education apportionment, grant, and program-payment activity. Many high-dollar rows relate to Principal Apportionment and other payments to local educational agencies rather than direct state operations.

Interpretation: Education spending often flows through formulas and apportionments. Drill into State School Fund, program, budget reference, and CDE apportionment evidence before interpreting year-over-year changes.

Primary source: California Department of Education Principal Apportionment

Grants and Subventionsscore 68.1

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

Unscheduled Items of Appropriationscore 67.1

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

Other Items of Expensescore 66.4

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

Other Special Items of Expensescore 65.2

Selection: top visible agency rollup label.

This account category groups several high-dollar special-payment and accounting-transfer classes rather than one policy program. Open FI$Cal places Medical & Health Care Payments account 5442000 under this public category, while the DOF legacy object crosswalk maps that same account to Local Costs / Grants and Subventions object 661705. In loaded FY23-FY25 spending, the category is dominated by Medical and Health Care Payments, Expense Transfers and Other Disbursements, and a residual Other Special Items of Expense account.

Interpretation: Use this category only as a starting point. For forensic review, immediately drill into account description, agency, department, fund, program, and budget reference because the category mixes benefit payments, local assistance, offsets, and residual special items. Preserve the distinction between public Open FI$Cal hierarchy and legacy object-category mappings.

Caveat: Because this category combines large positive benefit-payment accounts and large negative transfer / offset accounts, net totals can hide materially different accounting behaviors. It is an account hierarchy category, not a final program or policy outcome.

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

State Operations Support (Budget Act 001)score 63.9

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

California Community Colleges Board of Governors / Chancellor's Officescore 63.6

Selection: top visible agency rollup label.

The Community Colleges Board of Governors rollup is dominated by community-college apportionment mechanics rather than direct state operations. In promoted FY23-FY25 data through FY25 period 8, it totals about $24.79B net and $80.77B of absolute movement across 28,029 source rows. The largest branch remains Fund 0342 State School Fund activity: positive Non-BA Local Assistance 604 rows paired with negative 698 offset rows under year of enactment 1973. Other major branches include General Fund apportionments, Education Protection Account 601 / 698 with General Fund 610 counterpart rows, Student Equity and Achievement, Student Success Completion, EOPS, Disabled Students, lottery education funds, and capital outlay.

Interpretation: Treat this department as a community-college funding / apportionment gateway. Drill into State School Fund 604 / 698 pairs, General Fund apportionments, EPA 601 / 698 / 610, program labels, district payment schedules, SCFF exhibits, local revenue, and capital outlay before making claims.

Caveat: Public sources anchor the State School Fund Part B authority and CCCCO apportionment reporting, but no public source reviewed directly defines exact FI$Cal suffix 604. The 604 label remains a behavioral interpretation supported by fund authority, department context, and repeated row pairings.

Primary source: California Community Colleges Chancellor's Office Apportionment Reports

Child Nutrition Programsscore 63.1

Selection: top visible agency rollup label.

Loaded Child Nutrition Programs rows are Department of Education local assistance split between Federal Trust Fund and General Fund, with Federal Trust Fund Budget Act Local Assistance 201 and General Fund Budget Act Local Assistance 203 dominating. CDE says Child Nutrition Programs provide meals and snacks in schools, parks, and other community agencies, and that more than 917 million school meals and snacks were served at nearly 11,000 sites during the 2023-24 school year. CDE school nutrition programs include school breakfast, national school lunch, snacks, seamless summer, and California Universal Meals context.

Interpretation: Treat Child Nutrition as CDE-administered meal-program local assistance. Split federal reimbursement, General Fund universal meals / support, school lunch, breakfast, summer / seamless, snacks, USDA foods, state meal reimbursements, and payment-system timing.

Caveat: FI$Cal shows state accounting disbursements, not meals served by site or eligibility category. Pair with CDE nutrition payment and program data before making per-meal or per-student claims.

Primary source: California Department of Education, Nutrition

California Student Aid Commissionscore 62.3

Selection: top visible agency rollup label.

The California Student Aid Commission branch is mostly student financial-aid local assistance, not agency operating overhead. In loaded FY23-FY25 FI$Cal rows, CSAC is almost entirely General Fund grants and subventions in program code 5755000000, with much smaller state operations, Public Interest Attorney Loan Repayment Account, Cash for College Fund, College Access Tax Credit Fund, federal, and reimbursement rows. DOF's 2025-26 display shows program 5755 Financial Aid Grants Program with about $2.963B all funds, including about $2.937B local assistance and $25.6M state operations. The same display breaks the financial-aid portfolio into Cal Grants, Middle Class Scholarship, Golden State Teacher Grants, Dream Act Service Incentive Grants, Chafee, California Military Department GI Bill, Law Enforcement Personnel Dependents Scholarships, Cal-HBCU Transfer Grant, Cal-SOAP, Cash for College, and loan repayment programs. The Middle Class Scholarship requires a separate award-year / program-cost view because the 2025-26 enacted CSAC table shows participants but no same-year award appropriation under the loan-and-arrears funding treatment.

Interpretation: Treat CSAC as a financial-aid pass-through / award-administration branch. Separate student award local assistance from state operations, technology / administration, outreach contracts, loan repayment, special funds, reimbursements, institutional support, and one-time institutional allocations before comparing to school operations or university support. For Middle Class Scholarship, show both program-cost / award-year basis and appropriation / cash-accounting basis.

Caveat: Open FI$Cal rows do not expose the recipient-student award detail or all program components directly. Public DOF / LAO component tables are needed to split the large General Fund grants-and-subventions rows into Cal Grants, MCS, Golden State Teacher Grants, and other award programs. Middle Class Scholarship timing is especially important because 2025-26 program costs and appropriation timing can differ under the loan-and-arrears funding treatment.

Primary source: California 2025-26 Enacted Governor's Budget, Education / California Student Aid Commission

Non-Budget Act Local Assistance 602score 62.1

Selection: top visible agency rollup label.

In the loaded education rows, budget reference 602 repeatedly appears as a large positive Department of Education / State School Fund local-assistance / apportionment counterpart to negative budget reference 698 rows, mostly with year of enactment 1973. DOF Manual of State Funds Fund 0342 says State School Fund appropriations are pass-through local assistance, are apportioned under Article IX and Education Code authority, and were divided by Chapter 940, Statutes of 1973 into Part A for elementary / high school and Part B for community colleges.

Interpretation: Treat 602 as a positive State School Fund K-12 apportionment branch under the 1973 authority context, while preserving that the exact FI$Cal suffix meaning is inferred from block rules and row behavior.

Caveat: Public sources anchor the fund authority and 1973 split, but do not directly say that Budget Reference 602 means K-12 State School Fund apportionment. Pair with fund, department, year of enactment, account, and 698 offset rows.

Primary source: California Department of Finance Manual of State Funds, Fund 0342

Budget Act Local Assistance 101score 62.0

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

State School Fund Non-BA local-assistance expenditure-transfer less-funding offset, Ref 698score 61.9

Selection: top visible agency rollup label.

DOF reference-number guidance places 698 in the Non-Budget Act Local Assistance expenditure-transfer range for `Less Funding provided by (Fund Name)` records. In Education Fund 0342 rows, DOF identifies Fund 0342 as the State School Fund under California Constitution Article IX, Section 6 and Education Code authority. CDE Principal Apportionment context describes state funding for LEAs through the State School Fund and Education Protection Account. The loaded FY24 Education / Fund 0342 / Ref 698 profile should therefore be read as State School Fund transfer / offset mechanics tied to education apportionment funding, not as a standalone public program label.

Interpretation: Use loaded net for public-facing impact and treat gross movement as transfer / interface churn. Pair 698 with positive local-assistance or apportionment rows in the same fiscal year, fund, program, and department before interpreting the net effect.

Caveat: Ref 698 is not a public program label. A negative 698 amount is expected for the less-funding-provided-by receiving-fund leg and should not be read as ordinary vendor spending, a program cut, or $193B of substantive spending. In the FY24 profile, State School Fund rows net to about -$54.3B, while lower-grain SCO-interface movement can inflate gross activity without changing public-facing net impact.

Primary source: DOF Reference Numbers; DOF Manual of State Funds Fund 0342; CDE Principal Apportionment

Non-Budget Act Local Assistance 670score 61.3

Selection: top visible agency rollup label.

In the loaded education rows, budget reference 670 is the largest General Fund State School Fund local-assistance row. DOF's Fund 0342 Manual entry says the State Controller transfers from the General Fund the sums needed to provide State School Fund apportionments certified by CDE and the Community Colleges Chancellor. Article XIII B and Government Code Division 9 provide 1979-1980 appropriations-limit context, but the public sources reviewed do not show that the 1980 laws created or named budget reference 670. Read 670 as a strong General Fund counterpart clue, not as a publicly defined statutory title.

Interpretation: Treat this as a high-dollar General Fund school-apportionment / local-assistance clue. Drill into fiscal year, year of enactment, fund, program, account, and paired State School Fund / EPA rows before making public claims.

Caveat: The repository has not found a public source that defines the exact suffix 670 in prose or maps General Fund / YOE 1980 / 670 to Chapter 1205, Chapter 288, or another specific 1980 statute. The current interpretation combines the official 601-694 Non-Budget Act Local Assistance block rule, Fund 0342 General Fund transfer authority, Article XIII B / Government Code Division 9 context, and repeated FI$Cal row behavior.

Primary source: DOF Manual of State Funds, Fund 0342; California Department of Education Principal Apportionment

Non-Budget Act Local Assistance 601score 61.2

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 School Fund / Constitutional Apportionment Authorityscore 61.1

Selection: top visible agency rollup label.

The DOF Manual of State Funds says state support for the basic educational program is financed through the State School Fund under California Constitution Article IX, Section 6 and Education Code sections 41880-41964 and 14000-14044. The fund entry says appropriations are based on prior-year average daily attendance, are pass-through local assistance, and are apportioned under constitutional, Education Code, and Government Code rules. It also states that Chapter 940, Statutes of 1973 divided the fund into Part A for elementary / high school purposes and Part B for community college purposes.

Interpretation: Large State School Fund rows should be read as constitutional / statutory apportionment mechanics. Drill into department, 1973 year of enactment, budget reference, and 698 offset rows before interpreting them as ordinary current-year Budget Act spending.

Caveat: Public sources anchor the State School Fund authority and the 1973 Part A / Part B split. They do not directly define FI$Cal suffixes 602 or 604; those remain best interpreted from block rules, fund context, and observed pairings.

Primary source: California Department of Finance Manual of State Funds, Fund 0342

California State Preschool Program - Local Educational Agenciesscore 60.8

Selection: top visible agency rollup label.

State Preschool remains a Department of Education / CDE program even after the SB 98 child care transfer. LAO says State Preschool programs offered by local educational agencies are funded with Proposition 98 General Fund, while non-LEA State Preschool providers are funded with non-Proposition 98 General Fund. The 2025-26 CDE budget display shows a State Preschool Budget Act appropriation and related Child Development appropriation rows within CDE, and the LAO enacted preschool view reports State Preschool at $2.806B and TK at $4.128B.

Interpretation: Keep LEA State Preschool separate from CDSS child care vouchers and contracts. Reconcile against CDE State Preschool, Prop 98, provider-rate, prospective-pay, and TK / UPK context before combining early care and education totals.

Caveat: The CDE 5210 Special Programs display is broader than State Preschool, so do not treat the full CDE 5210 amount as preschool. LEA / non-LEA State Preschool rows can share similar provider-payment language with CDSS child care rows.

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

Staff Benefitsscore 60.5

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

School Apportionmentsscore 60.4

Selection: top visible agency rollup label.

School apportionment rows are related to the distribution of state funds to local educational agencies. CDE's Principal Apportionment includes LCFF, special education, expanded learning, arts and music, equity multiplier, and other state-funded programs that are certified and adjusted through the fiscal year.

Interpretation: Use CDE apportionment certifications, funding exhibits, and payment schedules to explain timing and year-over-year movement.

Primary source: California Department of Education Principal Apportionment

Salaries and Wagesscore 60.3

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

Special Education Programscore 59.9

Selection: top visible agency rollup label.

Loaded Special Education Program rows are Department of Education / General Fund / Budget Act Local Assistance 161. CDE's Special Education allocations page describes the distribution of state funds for special education programs, including Assembly Bill 602, Out-of-Home Care, Extraordinary Cost Pool, necessary small SELPA ECP mental health services, Infant Entitlement, Mental Health Services, and Early Intervention Preschool Grant. These are local-assistance / apportionment mechanics for special education, not ordinary CDE state operations.

Interpretation: Treat Special Education Program rows as CDE local assistance to local educational agencies / SELPA-related structures. Reconcile against CDE special education apportionments, AB 602, ECP, infant, preschool, and mental health services schedules.

Caveat: The loaded row is a state accounting rollup and does not identify individual students, services, SELPAs, LEAs, or special education cost pressures without CDE apportionment exhibits.

Primary source: California Department of Education, Special Education Allocations and Apportionments

University of Californiascore 59.8

Selection: top visible agency rollup label.

The University of California is high-dollar because the public DOF / eBudget display includes UC's broad all-funds operating scale, not just direct state support. The 2025-26 DOF UC display shows about $56.2B all funds versus about $5.1B total state funds. UCOP similarly describes UC's operating budget as a mix of core funds, medical centers, sales and services, government grants / contracts, private support, and other revenues; core funds are about 20% of operations and include State General Fund, UC General Funds, and student tuition and fees. In loaded FY23-FY25 Open FI$Cal rows, the UC branch totals about $13.0B net and is mostly General Fund State Operations support through account 5390950 SCO Inbound Interface Dept Exp, with smaller special-fund, lottery, medical-research, graduate-medical-education, and bond / capital rows.

Interpretation: Treat 6440 General Fund rows as state support to UC, but treat DOF all-funds totals, Fund 0993 University Funds--Unclassified, medical-center revenues, tuition / fees, grants / contracts, UCOP pass-throughs, fee-for-service activity, and restricted special funds as UC-associated enterprise or restricted flows unless the row specifically identifies a state appropriation, capital item, or cash payment.

Caveat: UC appropriations are designated State Operations even though UC is constitutionally distinct and the state does not directly authorize UC employee positions in the same way it does for typical state departments. Do not compare UC State Operations labels to normal executive-agency operating budgets without this caveat.

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

Local Assistance (Budget Act 161)score 59.6

Selection: top visible agency rollup label.

The FY 2023-24 Final Change Book contains 10 change-book entries covering 5 item numbers for reference number 161. These entries span 3 departments and operating character(s): LOCAL ASSISTANCE. Example issue titles: Align Federal Individuals with Disabilities Education Act Fund Local Assistance; Align Federal Individuals with Disabilities Education Act Local Assistance State Improvement Grant; California Newcomer Education and Well-Being Reappropriation; California Newcomers (CalNEW) Program; One-Time Federal Carryover for Individuals with Disabilities Education Act Local Assistance; One-Time Federal Carryover for Individuals w.... 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

California State University Board of Trustees Fiscal Managementscore 59.3

Selection: top visible agency rollup label.

The loaded `Board of Trustees-Fiscal Mgmt` branch is a CSU systemwide fiscal-management and financing-account label, not a campus operating budget by itself. In loaded FY23-FY25 FI$Cal rows, it totals about $3.35B net and about $5.43B of gross movement across 2,402 rows. The branch is concentrated in CSU Dormitory Construction Fund, CSU Dormitory Interest and Redemption Fund, CSU Trust Fund, General Fund, and a small Road Maintenance and Rehabilitation Account row. Almost all loaded dollars use account 5390950 SCO Inbound Interface Department Expenditures, with Budget References 501, 510, 803, and 001. DOF's CSU budget display shows CSU support as a State Operations item with General Fund, Federal Funds Not in State Treasury, CSU Trust Fund, and Road Maintenance and Rehabilitation Account sources; CSU's own budget materials distinguish state General Fund, tuition and fee revenue, housing / auxiliary / special funds, academic facilities, and infrastructure from ordinary campus operations.

Interpretation: Treat this as a CSU systemwide fiscal, trust, dormitory, debt-service, and financing-mechanics branch. Split CSU Trust Fund activity, Dormitory Construction Fund, Dormitory Interest and Redemption Fund, General Fund support, capital-outlay reference 803, and SCO-interface rows before comparing it to campus instructional spending or student aid.

Caveat: This loaded label does not describe one campus, one program, or one classroom-service category. Large positive and negative movement can reflect trust-fund, dormitory-construction, debt / redemption, SCO-interface, and timing activity. Use CSU budget and fund-condition statements, fund manuals, budget reference, and account detail before making public claims about how these dollars were used.

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

Facilities Operationscore 58.9

Selection: top visible agency rollup label.

Facilities Operation is a statewide accounting category, not a single program. DOF's Chart of Accounts crosswalk maps account family 5324 to Level 5 children for alterations, maintenance services, facility goods and services, planning, janitorial, rents and leases, state and non-state building rent, security, and special repairs / deferred maintenance. In loaded FY23-FY25 rows, the largest branches are Judicial Branch court facilities and trial-court support, Department of General Services internal-service / facilities activity, CAL FIRE, state hospitals, CHP, Parks, Fish and Wildlife, DHCS, EDD, FTB, DSS, DWR, CDCR, CSU, UC, and other asset-heavy agencies.

Interpretation: Use Facilities Operation as an account-family routing clue. Drill to Level 5 account description first, then agency, department, fund, program, and budget reference to distinguish rent / lease chargebacks, building O&M, janitorial, security, special repairs, deferred maintenance, DGS internal services, and capital-adjacent activity.

Caveat: SAM distinguishes state-operations O&M from capital outlay and local-assistance infrastructure grants. The account category does not by itself identify who occupies the facility, whether the cost is operating O&M, rent, repair, deferred maintenance, internal-service recovery, or capital-adjacent work. Positive and negative rows can include corrections or allocations.

Primary source: California Department of Finance Chart of Accounts Crosswalk

CSU San Diego Campus Fiscal Activityscore 58.9

Selection: top visible agency rollup label.

CSU San Diego appears in the loaded FI$Cal data as a CSU campus department label, not as a single program, major, vendor, or classroom-only category. Loaded FY23-FY25 rows total $1.5B net and $3.9B of gross dollar movement across 6,221 rows. The campus branches are dominated by CSU Trust Fund and related CSU special-fund / SCO-interface activity, with General Fund support and dormitory-construction or other special-fund rows depending on campus. CSU's official budget materials describe the system operating budget as a mix of state General Fund, tuition and other fee revenue, student financial aid, student services, institutional support, instruction, plant operations, and special funds such as housing, parking, and auxiliary programs.

Interpretation: Treat this as campus-level CSU fiscal activity. Split by fund, budget reference, account, and sign before interpreting purpose. General Fund rows are state support; CSU Trust Fund rows can include tuition / fees and campus operating activity; dormitory and parking-related funds should be treated as self-supporting housing / parking or capital-financing mechanics; auxiliary activity may be associated with separate legal entities and annual audited reporting.

Caveat: The loaded label does not prove that all dollars were spent on instruction at CSU San Diego. Key loaded funds include 0001 General Fund; 0576 CSU Dorm Cnstr Fd, Ca St; 0948 CSU Trust Fund. Key budget references include 001 BA State Operations-Support001; 510 Non-BA State Operations-Sup510; 803 Non-BA Capital Outlay Proj 803. Key accounts include 5390950 SCO Inbound Interface Dept Exp. Positive and negative rows can reflect SCO inbound interface, reversals, trust-fund timing, housing / debt / capital activity, or other campus accounting mechanics.

Primary source: California State University 2025-26 Operating Budget and DOF CSU Budget Display

Cal-Poly San Luis Obispo Campus Fiscal Activityscore 58.9

Selection: top visible agency rollup label.

Cal-Poly San Luis Obispo appears in the loaded FI$Cal data as a CSU campus department label, not as a single program, major, vendor, or classroom-only category. Loaded FY23-FY25 rows total $1.2B net and $3.4B of gross dollar movement across 8,968 rows. The campus branches are dominated by CSU Trust Fund and related CSU special-fund / SCO-interface activity, with General Fund support and dormitory-construction or other special-fund rows depending on campus. CSU's official budget materials describe the system operating budget as a mix of state General Fund, tuition and other fee revenue, student financial aid, student services, institutional support, instruction, plant operations, and special funds such as housing, parking, and auxiliary programs.

Interpretation: Treat this as campus-level CSU fiscal activity. Split by fund, budget reference, account, and sign before interpreting purpose. General Fund rows are state support; CSU Trust Fund rows can include tuition / fees and campus operating activity; dormitory and parking-related funds should be treated as self-supporting housing / parking or capital-financing mechanics; auxiliary activity may be associated with separate legal entities and annual audited reporting.

Caveat: The loaded label does not prove that all dollars were spent on instruction at Cal-Poly San Luis Obispo. Key loaded funds include 0001 General Fund; 0576 CSU Dorm Cnstr Fd, Ca St; 0948 CSU Trust Fund. Key budget references include 001 BA State Operations-Support001; 510 Non-BA State Operations-Sup510; 803 Non-BA Capital Outlay Proj 803. Key accounts include 5390950 SCO Inbound Interface Dept Exp. Positive and negative rows can reflect SCO inbound interface, reversals, trust-fund timing, housing / debt / capital activity, or other campus accounting mechanics.

Primary source: California State University 2025-26 Operating Budget and DOF CSU Budget Display

CSU Long Beach Campus Fiscal Activityscore 58.5

Selection: top visible agency rollup label.

CSU Long Beach appears in the loaded FI$Cal data as a CSU campus department label, not as a single program, major, vendor, or classroom-only category. Loaded FY23-FY25 rows total $1.4B net and $5.0B of gross dollar movement across 5,851 rows. The campus branches are dominated by CSU Trust Fund and related CSU special-fund / SCO-interface activity, with General Fund support and dormitory-construction or other special-fund rows depending on campus. CSU's official budget materials describe the system operating budget as a mix of state General Fund, tuition and other fee revenue, student financial aid, student services, institutional support, instruction, plant operations, and special funds such as housing, parking, and auxiliary programs.

Interpretation: Treat this as campus-level CSU fiscal activity. Split by fund, budget reference, account, and sign before interpreting purpose. General Fund rows are state support; CSU Trust Fund rows can include tuition / fees and campus operating activity; dormitory and parking-related funds should be treated as self-supporting housing / parking or capital-financing mechanics; auxiliary activity may be associated with separate legal entities and annual audited reporting.

Caveat: The loaded label does not prove that all dollars were spent on instruction at CSU Long Beach. Key loaded funds include 0001 General Fund; 0576 CSU Dorm Cnstr Fd, Ca St; 0948 CSU Trust Fund. Key budget references include 001 BA State Operations-Support001; 510 Non-BA State Operations-Sup510; 803 Non-BA Capital Outlay Proj 803. Key accounts include 5390950 SCO Inbound Interface Dept Exp. Positive and negative rows can reflect SCO inbound interface, reversals, trust-fund timing, housing / debt / capital activity, or other campus accounting mechanics.

Primary source: California State University 2025-26 Operating Budget and DOF CSU Budget Display

Unappropriated Expenditures: Reverted-Appropriation Refund Mechanicsscore 58.1

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

CSU Fullerton Campus Fiscal Activityscore 58.1

Selection: top visible agency rollup label.

CSU Fullerton appears in the loaded FI$Cal data as a CSU campus department label, not as a single program, major, vendor, or classroom-only category. Loaded FY23-FY25 rows total $1.3B net and $3.2B of gross dollar movement across 4,959 rows. The campus branches are dominated by CSU Trust Fund and related CSU special-fund / SCO-interface activity, with General Fund support and dormitory-construction or other special-fund rows depending on campus. CSU's official budget materials describe the system operating budget as a mix of state General Fund, tuition and other fee revenue, student financial aid, student services, institutional support, instruction, plant operations, and special funds such as housing, parking, and auxiliary programs.

Interpretation: Treat this as campus-level CSU fiscal activity. Split by fund, budget reference, account, and sign before interpreting purpose. General Fund rows are state support; CSU Trust Fund rows can include tuition / fees and campus operating activity; dormitory and parking-related funds should be treated as self-supporting housing / parking or capital-financing mechanics; auxiliary activity may be associated with separate legal entities and annual audited reporting.

Caveat: The loaded label does not prove that all dollars were spent on instruction at CSU Fullerton. Key loaded funds include 0001 General Fund; 0576 CSU Dorm Cnstr Fd, Ca St; 0948 CSU Trust Fund. Key budget references include 001 BA State Operations-Support001; 510 Non-BA State Operations-Sup510; 803 Non-BA Capital Outlay Proj 803. Key accounts include 5390950 SCO Inbound Interface Dept Exp. Positive and negative rows can reflect SCO inbound interface, reversals, trust-fund timing, housing / debt / capital activity, or other campus accounting mechanics.

Primary source: California State University 2025-26 Operating Budget and DOF CSU Budget Display

Education Apportionmentsscore 57.6

Selection: top visible agency rollup label.

Apportionments are state funding calculations and distributions to local educational agencies. CDE states that Principal Apportionment calculations adjust the flow of funds throughout the fiscal year as information becomes known.

Interpretation: Apportionment rows are timing- and formula-sensitive. Check the certification period, payment schedule, and prior-year adjustment context.

Primary source: California Department of Education Principal Apportionment