California Radical Transparency Financial Review

Government Operationsscore 83.1

Selection: agency anchor reference.

Government Operations contains many statewide service, tax administration, technology, procurement, facilities, human resources, and internal-service departments. FTB and CDTFA are best interpreted as tax-administration state operations rather than tax revenue collections themselves. DGS is heavily internal-service and cost-recovery oriented through revolving and program funds. Department of Technology and other control departments can show large IT, revolving-fund, and project activity.

Interpretation: Treat Government Operations as administrative infrastructure. Split tax administration, internal services, IT services, procurement / facilities, HR, retirement administration, and control-account mechanics before comparing to benefit or local-assistance programs.

Caveat: Government Operations spending is often cost allocation, internal services, tax administration, or technology services. It is not the same as tax collections or final public benefits.

Primary source: California 2025-26 Enacted Budget Summary, Schedule 9

Information Technology Account Familyscore 70.8

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

Franchise Tax Boardscore 66.9

Selection: top visible agency rollup label.

The Franchise Tax Board is a tax-administration department. The 2025-26 enacted FTB display shows about $1.2B of state operations and thousands of positions, with major programs for personal income tax and corporation tax administration. FTB expenditures are the cost of administering tax programs, not the tax revenues collected or refunds paid unless a specific special program / fund row says otherwise.

Interpretation: Treat FTB rows as tax-administration state operations by default. Separate special refund / stimulus, transfer, or relief funds when they appear in Fi$Cal.

Caveat: Do not use FTB operating expenditures as a proxy for income tax revenue collected. Revenue collections live in receipt / cash / revenue sources, not FTB expenditure totals.

Primary source: California 2025-26 Enacted Governor's Budget, Franchise Tax Board

Department of General Servicesscore 66.5

Selection: top visible agency rollup label.

The Department of General Services provides statewide procurement, facilities, real estate, fleet, printing, administrative hearings, and support services. Its budget is heavily internal-service and cost-recovery oriented, including Service Revolving Fund and other program funds. In Fi$Cal, DGS can show large architecture, facilities, procurement, consulting, and internal-service activity that should be separated from final public benefits.

Interpretation: Treat DGS as internal services, facilities / procurement, and cost recovery first. Drill into fund, program, and account to distinguish statewide support services, facilities management, capital / project activity, and pass-through / recovery rows.

Caveat: DGS spending often supports other departments or recovers costs from them. Avoid double-counting internal-service charges as final public spending without tracing the receiving department or service.

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

State Operations Support (Budget Act 001)score 66.2

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

Salaries and Wagesscore 65.7

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 65.5

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

Franchise Tax Board Personal Income Tax Administrationscore 65.3

Selection: top visible agency rollup label.

Loaded `Personal Income Tax` program-description rows are Franchise Tax Board state-operations costs for administering the personal income tax program, not the personal income tax revenue stream. In loaded FY23-FY25-to-date FI$Cal data, this branch totals about $1.78B net and about $1.91B of gross dollar movement across about 5.17M summarized source rows. It is entirely Government Operations / Franchise Tax Board / General Fund / Budget Act State Operations Support `001`. The largest account branches are permanent civil-service earnings, retirement, health insurance, information technology, rent, indirect distributed cost, temporary civil-service earnings, OASDI, subscriptions, software, equipment, and other operating costs. DOF's 2025-26 FTB display shows the Personal Income Tax program as a major Tax Programs operating branch within FTB, while tax receipts and cash collections are tracked in revenue / SCO cash datasets rather than FTB expenditure rows.

Interpretation: Treat this as tax-administration operating cost. Use FTB / DOF expenditure rows to discuss the cost of administering personal income tax, and use SCO cash receipts, DOF revenue estimates, or FTB revenue / statistics sources to discuss personal income tax collections, refunds, or taxpayer payments.

Caveat: Do not interpret this Fi$Cal spending label as personal income tax revenue, refunds, taxpayer burden, or money spent from income-tax receipts. It is the expense side of FTB administration. Program-cost rows can include payroll, benefits, IT systems, rent, and allocated / indirect costs; revenue questions must route to receipt / cash / revenue sources.

Primary source: California 2025-26 Enacted Governor's Budget, Franchise Tax Board

California Department of Technologyscore 64.3

Selection: top visible agency rollup label.

The Department of Technology is a central technology and IT-services department, not a public benefit program. The 2025-26 enacted display shows about $798.8M, all state operations, with most funding from the Technology Services Revolving Fund. The fund is an internal-service / working-capital mechanism used to provide computing, networking, cloud, email, and related services to state and local government entities.

Interpretation: Treat Department of Technology rows as internal IT services, statewide technology governance, project oversight, and cost recovery. Reconcile revolving-fund charges before adding them to customer-agency spending.

Caveat: Large Technology Services Revolving Fund activity can be internal billing or shared-service recovery. It should not automatically be read as final public program spending.

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

California Department of Tax and Fee Administrationscore 63.7

Selection: top visible agency rollup label.

The California Department of Tax and Fee Administration is a tax and fee administration department. The 2025-26 enacted CDTFA display shows state operations and positions, with Sales and Use Tax as the largest program. CDTFA expenditures are administrative costs, not the sales and use tax revenues themselves or local revenue distributions.

Interpretation: Treat CDTFA rows as tax / fee administration state operations. Use receipt, cash, shared revenue, or tax-relief datasets for revenue collections and distributions.

Caveat: Tax collection administration is different from tax revenue. Do not infer revenue magnitude from CDTFA spending totals.

Primary source: California 2025-26 Enacted Governor's Budget, California Department of Tax and Fee Administration

Other Items of Expensescore 63.3

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

Consulting and Professional Servicesscore 63.1

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

Department of Human Resourcesscore 62.8

Selection: top visible agency rollup label.

The Department of Human Resources (CalHR) should be interpreted as statewide human-resources administration plus benefit-plan and Savings Plus trust mechanics, not as one ordinary operating department. The 2025-26 enacted eBudget says CalHR manages state personnel functions, represents the Governor as employer in collective bargaining, handles recruitment, classification, salaries and benefits, administers benefits, provides local-government personnel services, and serves as the fiduciary / administrative body for the Savings Plus defined-contribution program. The official budget separates normal State Operations from a large Unclassified Benefits Payments branch: 2025-26 totals are about $661.7M all funds, including about $135.2M State Operations and $526.5M Unclassified expenditures. In loaded FY23-FY25 FI$Cal rows, CalHR totals about $1.56B net but about $9.61B of gross movement across 126,008 rows, 7 programs, 8 funds, and 122 accounts. The gross movement is dominated by Fund 0915 Deferred Compensation Plan Fund and account 5610210 Benefit Paid to Participants / Beneficiaries, with additional SCO inbound interface, General Fund support, Flexelect, Vision Care Program for State Annuitants, State Employees Pretax Parking, reimbursements, Central Service Cost Recovery, and distributed administration.

Interpretation: Split CalHR into human-resources management, local-government services, benefits administration, Savings Plus / deferred-compensation benefit payments, administration, distributed administration, and cost-recovery / reimbursement mechanics. Treat Fund 0915 and account 5610210 as participant / beneficiary payment trust activity, not CalHR payroll or vendor operating cost. Treat the State Operations branch as workforce policy, classification, compensation, labor relations, benefits administration, training, legal, administrative, and IT support.

Caveat: Do not read CalHR's headline loaded gross movement as normal state agency operating cost. Large Fund 0915 and Unclassified Benefits Payments rows represent deferred-compensation / Savings Plus participant and beneficiary flows, with large positive / negative movement and SCO-interface behavior. General Fund and reimbursement-funded State Operations are much smaller and answer a different question than trust / benefit-plan disbursements. Department-level totals should therefore be separated by program, fund, account, budget reference, and sign before making public claims.

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

Facilities Operationscore 62.6

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

Unscheduled Items of Appropriationscore 62.0

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

Departmental Servicesscore 61.7

Selection: top visible agency rollup label.

Departmental Services is an internal / service-account category that includes EDP services, office services, technical services, indirect distributed cost, and other departmental service labels. In loaded FY23-FY25 rows, the category is dominated by account 5342500 Indirect Distributed Cost, which nets to about $3.96B but has about $11.64B of gross positive / negative movement. These rows often allocate internal or shared costs across programs and funds rather than identifying a final public-facing service.

Interpretation: Use Departmental Services as an internal-service / accounting category. Drill into account description and department before interpreting the work performed. In simple public spending charts, consider showing it as operating overhead / internal services rather than a final program outcome.

Caveat: Departmental Services is broader than consulting or vendor services. It can include state IT / EDP services, office services, technical services, and distributed indirect costs, many of which may be internal chargebacks or allocations.

Primary source: California Department of Finance Chart of Accounts and Uniform Codes Manual

Non-Budget Act State Operations Support 501score 61.4

Selection: top visible agency rollup label.

DOF reference guidance places reference numbers 501-594 in the Non-Budget Act State Operations range. Loaded Budget Reference 501 rows total about $11.78B across FY23-FY25, but the branch is not one program or one statewide purpose. Major loaded uses include CSU auxiliary / trust and dormitory-fund SCO-interface rows, CA Health Benefit Exchange California Health Trust Fund operations and health / medical rows, State Lottery Fund interface rows, Department of Industrial Relations benefit / mandate funds, Franchise Tax Board stimulus / refund funds, DGS Natural Gas Services Program Fund activity, debt-service authority branches, Special Deposit Fund deductions, and multiple fee / special-fund state-operations programs.

Interpretation: Use 501 as a Non-Budget Act State Operations support authority flag. Drill into agency, department, fund, program, account, year of enactment, and document behavior before assigning a policy meaning.

Caveat: No public statewide suffix-level codebook reviewed defines 501 as one specific program. It is a broad reference-number category with department / fund-specific behavior, and many rows are SCO inbound interface, trust / fiduciary, debt-service, benefit, refund, or special-fund mechanics.

Primary source: California Department of Finance Reference Numbers; Open FI$Cal Key Terms and Concepts

CDTFA Sales and Use Tax Program State Operationsscore 61.3

Selection: top visible agency rollup label.

Sales and Use Tax is the public FI$Cal / DOF program label for CDTFA program 6275100 / 6275100000. Public DOF and CDTFA sources support reading loaded spending rows as CDTFA administrative costs for sales and use tax registration, returns, audit, compliance, collection, and taxpayer support, not as the sales and use tax revenues themselves.

Interpretation: Use this label for CDTFA administrative state operations. Keep revenue collections, taxpayer refunds, and city / county / special-district allocation ledgers separate.

Caveat: A label containing 'tax' can be misread as receipts. This is an expenditure program label unless a revenue, receipt, cash, refund, or distribution source explicitly says otherwise.

Primary source: DOF / eBudget CDTFA display and CDTFA Sales and Use Tax reporting

State Administrative Support / Program Administrationscore 60.3

Selection: top visible agency rollup label.

The loaded `Administration` program label is a cross-agency administrative-support label, not one statewide policy program. In FY23-FY25 FI$Cal rows, it totals about $3.33B net and about $4.54B of gross movement across 620,684 rows. The dominant program code is `9900100000`, with a smaller `0740035000` branch. The largest loaded departments are CHP, CAL FIRE, Department of General Services, Department of Public Health, Public Utilities Commission, Department of Education, Department of Insurance, and Veterans Affairs. The largest object classes are salaries, staff benefits, facilities, IT, services / rentals, goods, and DGS service-fund activity.

Interpretation: Treat this as administrative overhead, headquarters / support, shared services, and program-administration cost. Always drill into agency, department, fund, account, budget reference, and whether the row is paired with distributed administration before describing the dollars.

Caveat: This label is useful for finding overhead and support costs, but it does not identify one policy outcome or one final service. It can include ordinary state operations, internal-service activity, fund-specific administration, positive allocations, reversals, and timing adjustments.

Primary source: California Department of Finance Treatment of Distributed Administrative Costs

DGS Facilities Management Division - Internal-Service Building Operations, Maintenance, Tenant Services, and Special Repairsscore 60.1

Selection: top visible agency rollup label.

The Department of General Services Facilities Management Division provides building administrative, maintenance, trades, engineering, and custodial services to state-owned and serviced buildings statewide. SAM 1330 describes DGS / FMD as managing, maintaining, and operating state buildings and grounds. In promoted FY23-FY25 data through FY25 period 8, Facilities Management Division totals about $1.68B net and $1.74B of absolute movement across 28,202 source rows, dominated by DGS / Fund 0666 and account families for facilities planning, special repairs / deferred maintenance, salaries, departmental services, utilities, benefits, consulting, and maintenance services.

Interpretation: Classify this as DGS facilities operations and internal-service building support. Split base building operations, maintenance, utilities, salaries / benefits, special repairs / deferred maintenance, tenant / project services, and consulting where account / project detail supports that distinction.

Caveat: Primarily Fund 0666 Service Revolving Fund chargeback activity. Costs reflect DGS facilities operations and project / tenant services billed through internal service rates, not just direct General Fund operating cost. Special repairs / deferred maintenance can be state operations under SAM 6803 when the work extends useful life without changing facility capacity or functionality. External consulting and facilities-planning rows likely include project or tenant-service activity, but transaction-level project / work-order detail is needed before labeling each row precisely.

Primary source: DGS Facilities Management Division, DGS budget display, SAM 1330, SAM 9210, and DGS Price Book

Non-Budget Act State Operations Support 502score 59.9

Selection: top visible agency rollup label.

DOF reference guidance places reference numbers 501-594 in the Non-Budget Act State Operations range. Loaded Budget Reference 502 rows total about $7.94B across FY23-FY25. The branch is dominated by CA State Lottery Commission / State Lottery Fund SCO inbound interface activity, but also includes CalHR Deferred Compensation Plan Fund benefit payments, Department of State Hospitals mental health facility revenue activity, State Water Resources Control water-pollution debt-service and interface rows, and Federal Trust Fund transfer / disbursement rows.

Interpretation: Use 502 as a Non-Budget Act State Operations support authority flag, then split by department, fund, and account. It is especially important to separate Lottery enterprise / interface activity from deferred compensation, hospital, and water-debt branches.

Caveat: No public source reviewed defines 502 as a single program label. The loaded rows show several unrelated department / fund behaviors, so 502 should not be interpreted without fund and department context.

Primary source: California Department of Finance Reference Numbers; Open FI$Cal Key Terms and Concepts

Non-Budget Act State Operations Support 519score 59.8

Selection: top visible agency rollup label.

DOF reference guidance places reference numbers 501-594 in the Non-Budget Act State Operations range, and DOF expenditure-authority guidance treats the reference segment as part of the BU-REF-Fund-ENY item structure. In the reviewed FY23-FY25 Open FI$Cal monthly extract, reference 519 carries about $4.00B of absolute movement and about $1.46B net. The dominant branch is Department of General Services / Fund 0602 Architecture Revolving Fund / Program 9990000000 / ENY 1987. DOF Fund 0602 and DGS / SAM Architecture Revolving Fund guidance support project-transfer, construction, alteration, repair, improvement, maintenance, equipment, project closeout, return-of-funds, and reversion mechanics, while account 5390950 behaves as an SCO inbound-interface clearing leg and account 5560000 is a large Special Adjustments branch concentrated in June 30 documents.

Interpretation: Use 519 as a Non-Budget Act State Operations support authority flag. If branch fields are available, split the DGS / Architecture Revolving Fund project-transfer branch from SCO-interface clearing rows and Special Adjustments rows.

Caveat: No public source reviewed defines suffix 519 by itself as DGS, Architecture Revolving Fund, return-of-funds, or any single statewide purpose. The current Active Item List extract reviewed in the research package shows other 519 items but not 7760-519-0602. The 5560000 Special Adjustments branch is best treated as an ARF year-end special adjustment / return-of-funds or closeout candidate because public sources support the surrounding ARF mechanics but do not identify the specific FI$Cal documents.

Primary source: California Department of Finance Reference Numbers; DOF Manual of State Funds Fund 0602; DGS / SAM Architecture Revolving Fund guidance; Open FI$Cal monthly spending extracts

Capital Asset Purchases - Capitalized Asset Acquisitions and Improvementsscore 58.1

Selection: top visible agency rollup label.

DOF's Chart of Accounts crosswalk identifies account family 5362 as Capital Asset Purchases, with detailed capital-asset accounts for land, building improvements, equipment, infrastructure, software / intangibles, vehicles, aircraft, medical equipment, communications equipment, computers, and other capitalized purchases. In loaded FY23-FY25 rows, this category totals about $1.26B net and about $3.53B gross movement across about 438,600 rows. The largest branches are CAL FIRE emergency-response fleet and aircraft, CHP enforcement fleet and communications equipment, Department of Technology IT infrastructure / software assets, DGS Service Revolving Fund internal-service assets, and DPH / DSH / Parks operating asset purchases.

Interpretation: Use this account category as a capitalized asset acquisition / improvement flag. Drill into account description, department, fund, program, and budget reference to separate fleet, aircraft, IT / software, communications, medical equipment, building improvements, internal-service assets, and project-related purchases.

Caveat: Do not equate this category one-for-one with Budget Act Capital Outlay. DOF separately identifies 5360 Capital Asset Construction and 5368 Non-Capital Asset Purchases, while loaded 5362 activity is mostly posted under state-operations budget references. Net is the better substantive measure; gross can be inflated by reversals, corrections, and repostings, especially in high-churn branches such as DPH building-improvement rows.

Primary source: California Department of Finance Chart of Accounts Crosswalk