California Radical Transparency Financial Review

Legislative, Judicial, and Executivescore 84.3

Selection: agency anchor reference.

The Legislative, Judicial, and Executive rollup is a mixed budget-function grouping, not a single program or department. In official Schedule 9, the 2025-26 enacted function combines state operations, local assistance, capital outlay, General Fund, special funds, selected bond funds, and separately displayed federal funds. In loaded FY23-FY25 FI$Cal rows, the largest recurring drivers are Judicial Branch trial court support and Trial Court Trust Fund mechanics, Cal OES Federal Trust Fund grant / disaster / local-assistance activity, State Lottery activity, and selected executive-agency grant or system branches. State Treasurer budgeted department operations are comparatively small, even though treasury and custodial funds can show large accounting volumes elsewhere.

Interpretation: Split this rollup by department and fund before interpreting it. Treat Judicial Branch, Cal OES, State Lottery, State Controller, State Treasurer, and executive-agency grant / system branches as different accounting stories.

Caveat: Do not interpret the agency rollup as one homogeneous public service. Schedule 9 federal-fund columns, FI$Cal accounting rows, fund-condition gross activity, and department budget totals can use different presentation bases and require reconciliation before making public claims.

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

Information Technology Account Familyscore 70.0

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

Other Items of Expensescore 67.5

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

Unscheduled Items of Appropriationscore 66.7

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

Office of Emergency Servicesscore 65.8

Selection: top visible agency rollup label.

The Office of Emergency Services is a large state administrator of emergency management, disaster, victim-services, homeland-security, public-safety communications, and federal grant / local-assistance flows. The 2025-26 enacted department display shows about $4.4B total, including about $3.4B from the Federal Trust Fund and about $2.8B of local assistance grants and subventions. In loaded FI$Cal rows, Cal OES is dominated by Federal Trust Fund grants / subventions and disaster / local-assistance mechanics rather than only department operating costs.

Interpretation: Split Cal OES into state operations, local assistance, Federal Trust Fund grants, disaster reimbursements, victim-services / public-safety grants, and emergency communications branches.

Caveat: Large Cal OES totals often represent federal-source, state-administered grant or disaster money. They should not be described as state-source tax spending or ordinary departmental payroll / operations without fund-source context.

Primary source: California 2025-26 Enacted Governor's Budget, Office of Emergency Services

State Operations Support (Budget Act 001)score 65.6

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

Judicial Branchscore 65.2

Selection: top visible agency rollup label.

The Judicial Branch budget is dominated by trial court support, not ordinary central-office operations alone. The 2025-26 enacted Judicial Branch display shows about $5.1B total, with State Trial Court Funding about $4.0B, Support for Operation of Trial Courts about $3.0B, and local assistance far above state operations. In loaded FI$Cal rows, major branches include Trial Court Trust Fund activity, General Fund trial-court support / backfill, superior court judge compensation, dependency counsel, interpreters, court facilities, and trial-court allocation mechanics.

Interpretation: Classify Judicial Branch totals into trial court operating support, superior court judges, dependency counsel, interpreters, facilities, modernization / transfers, and Judicial Council / state operations before making claims.

Caveat: Trial Court Trust Fund and fund-condition rows can include gross revenues, transfers, less-funding adjustments, and local assistance. Reconcile fund-condition gross activity to department expenditure totals before comparing to other departments.

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

California Department of Insurancescore 64.9

Selection: top visible agency rollup label.

The Department of Insurance is primarily an insurer-funded regulatory and enforcement department, not a benefit-payment pass-through agency. The 2026-27 Governor's Budget display shows about $358.2M total, with about $275.4M in state operations and $82.8M in local assistance. Fund 0217 Insurance Fund supplies about $350.6M and is financed by examination fees, license fees, Proposition 103 fees, and fraud assessments rather than premium-tax revenue. CDI's high-dollar branches include regulation of insurers and producers, consumer protection, fraud control, county fraud-prosecution grants, and tax-collection compliance.

Interpretation: Treat CDI rows as regulatory operations, fraud-control enforcement, and county fraud-prosecution local assistance unless a row identifies a revenue, refund, restitution, deposit, or receivership mechanism. Keep insurance premium taxes separate: CDI reports about $3.96B of FY 2023-24 premium taxes collected for the General Fund, while the CDI tax-compliance budget line is only a small administrative program.

Caveat: Loaded FY23-FY25 Department of Insurance rows contain much larger gross dollar movement than the annual budget display because they include securities cash deposit activity, internal cost distributions, payroll / object rows, reversals, and other accounting mechanics. Do not interpret the department total as insurance benefits, statewide premium-tax revenue, or consumer recoveries.

Primary source: California 2026-27 Governor's Budget, Department of Insurance

State Controllerscore 64.9

Selection: top visible agency rollup label.

The State Controller combines state operations with statewide accounting, payroll, claims, and unclaimed-property roles. Its operating budget should be separated from fiduciary / private-purpose trust activity such as the Unclaimed Property Fund and from statewide cash / accounting reports administered through SCO.

Interpretation: Use State Controller operating rows for agency operations, and use Unclaimed Property Fund or cash / accounting reports for fiduciary, private-purpose trust, or statewide accounting questions.

Caveat: Unclaimed Property and other fiduciary / control activities can involve large balances or remittances that are not ordinary State Controller operating expenditures.

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

Insurance Fundscore 64.8

Selection: top visible agency rollup label.

Fund 0217 is the Department of Insurance's primary operating and local-assistance fund. The 2026-27 Insurance Fund condition statement lists major revenues from examination fees, license fees and penalties, general fees, Proposition 103 fees, automobile fraud assessment, general fraud assessment, and workers' compensation fraud assessment. Insurance Code section 12975.8 treats the fund as a support fund for CDI appropriations, lawful fees / reimbursements, balances, annual appropriations, and cashflow borrowing.

Interpretation: Classify Fund 0217 as a fee / assessment-funded regulatory special fund. It finances CDI operations, county fraud-prosecution grants, OES / Seismic Safety related support, pro rata, and other state administrative allocations.

Caveat: Fund 0217 is not premium-tax revenue by default. It also can contain narrower restitution, special-account, assessment, or administrative-allocation mechanics, so row-level account and program context still matters.

Primary source: California 2026-27 Governor's Budget, Department of Insurance Fund Condition Statements

Salaries and Wagesscore 64.1

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 63.9

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

Consulting and Professional Servicesscore 63.5

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

State Treasurerscore 63.5

Selection: top visible agency rollup label.

The State Treasurer's department operating budget is comparatively small relative to the treasury, investment, and custodial volumes connected to state cash management. The 2025-26 enacted department display shows tens of millions of dollars of State Treasurer expenditures, while separate treasury vehicles such as PMIA / LAIF and custodial Special Deposit Fund activity can involve very large accounting flows. In this repository, State Treasurer should be separated from Special Deposit Fund / Non-BA Pension Benefits 906 mechanics and from statewide treasury cash volumes.

Interpretation: Use State Treasurer department totals for operating-budget questions. Use fund and budget-reference drilldowns for custodial, fiduciary, pension-benefit, PMIA / LAIF, or treasury-volume questions.

Caveat: Do not infer that large treasury or Special Deposit Fund accounting movement is the State Treasurer's operating budget. Department operating expenditures, custodial fund activity, and statewide cash / investment balances are different measurement bases.

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

California State Lottery Commissionscore 63.1

Selection: top visible agency rollup label.

The California State Lottery Commission branch is an enterprise lottery mechanism funded by lottery ticket and share sales, not General Fund or federal appropriations. In loaded FY23-FY25 FI$Cal rows, the branch totals about $7.38B net and is almost entirely Fund 0562 State Lottery Fund, Budget References 501 and 502, account 5390950 SCO Inbound Interface Dept Exp. Those chartfields show large interface-imported Lottery enterprise activity, not a clean split of prize expense, retailer commissions, administrative operations, or education transfers. The audited FY 2024-25 Lottery ACFR classifies the Lottery as a single proprietary / enterprise fund with about $8.93B in operating revenue, $5.99B in prizes, $614.8M in retailer costs, $325.1M in operating expenses, and $1.93B declared for the Education Fund. Official Lottery FY 2025-26 budget resolutions show a sales goal of about $9.1B, prize expense of about $6.0B, unclaimed prizes / interest / other income of about $85.0M, projected public-education contribution of about $2.075B if reserves remain unspent, and no state or federal funding.

Interpretation: Treat Lottery separately from ordinary state spending. Split the story into enterprise sales, prize payouts and liabilities, retailer / game costs, administrative operations, unclaimed prizes and interest, education transfers, reserves / restricted assets, and residual enterprise accounting. Reconcile Open FI$Cal Fund 0562 interface rows to Lottery financial statements before presenting them as final public-program spending.

Caveat: Loaded FI$Cal rows mostly identify the enterprise fund and SCO-interface accounting path, not the business-function split. Education-transfer amounts often appear in education-side Fund 0814 rows, not only inside the Lottery Commission department branch. Lottery gross sales, prizes, retailer costs, operating expenses, education contributions, and recipient distributions use different accounting bases across ACFR, eBudget, SCO transfer, and quarterly education allocation reports.

Primary source: California Lottery Commission FY 2025-26 budget resolutions; DOF Manual of State Funds, Fund 0562

Budget Act Local Assistance 101score 63.1

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

Grants and Subventionsscore 63.0

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

State Lottery Fundscore 63.0

Selection: top visible agency rollup label.

Fund 0562, State Lottery Fund, is the enterprise fund used for state-operated lottery activity. DOF classifies the fund as GAAP Proprietary / Enterprise and legal-basis Public Service Enterprise. It accounts for lottery ticket / share sales and lottery-related sources and is continuously appropriated under Government Code section 8880.61. In loaded Lottery Commission rows, Fund 0562 carries almost all FY23-FY25 activity and appears mainly through Non-Budget Act State Operations references 501 / 502 and SCO inbound interface account 5390950.

Interpretation: Use Fund 0562 as an enterprise-accounting clue. Do not treat it as unrestricted state tax spending. Drill to Lottery financial statements or business-plan categories to separate prizes, operations, retailer costs, education transfers, and reserves.

Caveat: Open FI$Cal Fund 0562 rows are not enough by themselves to identify whether a dollar was a prize, retailer commission, vendor cost, administrative cost, reserve movement, or transfer to education.

Primary source: DOF Manual of State Funds, Fund 0562

Trial Court Trust Fundscore 62.8

Selection: top visible agency rollup label.

Fund 0932, the Trial Court Trust Fund, is the main special-revenue financing vehicle behind loaded trial-court operating-support rows. DOF describes it as supporting appropriations for trial court operations, superior court judge salaries and benefits, court interpreter services, assigned judge services, and local assistance grants. FY 2025-26 fund-condition materials show revenue from local agencies, civil filing fees and surcharges, fines, forfeitures, penalty assessments, investment income, and transfers, alongside large local-assistance expenditures and a small year-end reserve.

Interpretation: Use Fund 0932 as a court-system special-revenue signal. Separate court operating allocations from judge compensation, dependency counsel, interpreters, modernization transfers, county MOE / property-tax mechanics, filing-fee / fine / penalty revenue, General Fund backfill, and less-funding-provided-by-fund rows.

Caveat: The word Trust in the fund name does not mean fiduciary / custodial by default. DOF / SCO classify this as a governmental special revenue fund. Fund-condition statements can show gross revenues, transfers, and less-funding adjustments that do not equal net department expenditure totals.

Primary source: DOF Manual of State Funds, Fund 0932

Facilities Operationscore 62.5

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

Non-Budget Act State Operations Support 502score 62.4

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 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 501score 62.2

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

Other Special Items of Expensescore 62.0

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

Support for Operation of Trial Courtsscore 61.5

Selection: top visible agency rollup label.

Support for Operation of Trial Courts is the closest official budget-row match to ordinary superior-court operating support. The broader 2025-26 Program 0150 State Trial Court Funding umbrella is about $4.034B of local assistance, while 0150010 Support for Operation is about $2.982B, split roughly $1.652B General Fund, $1.318B Trial Court Trust Fund, and $12.0M State Trial Court Improvement and Modernization Fund. Judicial Council FY 2025-26 final allocation materials show about $3.076B allocated to the 58 superior courts, including a $2.571B Workload Formula allocation.

Interpretation: Treat this as trial-court operating support and allocation mechanics, not generic miscellaneous spending. Keep Program 0150, Program 0150010, Judicial Council 58-court allocation workbooks, statewide payments on behalf of courts, Trial Court Trust Fund revenue mechanics, and facilities / capital rows on separate analytic layers.

Caveat: Loaded FI$Cal period totals, official enacted budget display totals, fund-condition gross rows, and Judicial Council allocation materials use different bases. Program 0150 also includes judges' compensation, dependency counsel, interpreters, AB 1058, CASA, Equal Access, grants, and expenses made on behalf of courts. Some General Fund and Trial Court Trust Fund rows are paired transfer / backfill adjustments and should not be double-counted as separate program uses.

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

Judicial Branch Facility Programscore 61.2

Selection: top visible agency rollup label.

The Judicial Branch Facility Program is the main court-facilities branch in loaded Judicial Branch rows. LAO describes the program as managing roughly 430 court facilities across all 58 counties. It uses special funds such as the State Court Facilities Construction Fund and Court Facilities Trust Fund, plus General Fund and capital / project mechanics, for facility operations, maintenance, repair, renovation, construction, leasing, deferred maintenance, and related financing. In the loaded profile, court-facility rows are separate from trial-court operating allocations.

Interpretation: Classify this branch as court facilities O&M / construction and capital financing, not ordinary trial-court operating allocation. Drill into Funds 3037, 3066, 0660, and capital project references before comparing to court operations.

Caveat: Facilities rows can include construction, lease, repair, operations, capital outlay, county facility payments, and special-fund financing. They should not be merged into trial court operations without a facilities tag.

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

Secretary for Transportation Agencyscore 60.8

Selection: top visible agency rollup label.

The loaded `Sec Transportation Agency` department rows are the Secretary / Agency office and related transportation grant / pass-through activity, not the whole Transportation agency and not Caltrans highway construction. Across FY23-FY25 loaded rows, this exact department label totals about $4.87B net across about 52,842 source rows, with FY24 carrying the largest spike at about $3.63B. The largest account is Grants and Subventions - Gov (5432000), and the dominant sources are General Fund, Greenhouse Gas Reduction Fund, Public Transportation Account, Federal Trust Fund, and State Highway Account. The main budget-reference pattern is Local Assistance, especially BA Local Assistance 131 and 101 plus Non-BA Local Assistance 601.

Interpretation: Treat this as a secretary-level transportation grant / pass-through and policy-office bucket. Split by fund and budget reference before interpreting it: GGRF and Public Transportation Account rows are transportation / climate / transit program financing; Federal Trust Fund rows are federally supported transportation work; General Fund spikes should be reviewed against Budget Act local-assistance items.

Caveat: This exact label is narrower than the Transportation agency rollup. It excludes Caltrans, CHP, DMV, High-Speed Rail, and CTC department rows, but it can still include large grant / subvention and pass-through activity that is not ordinary agency-office operating cost.

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

GO-Biz Economic-Development Grants and Financing Programs, with Interface / Reversal Churnscore 60.6

Selection: top visible agency rollup label.

The loaded department label Business & Economic Developmnt maps to BU 0509, the Governor's Office of Business and Economic Development (GO-Biz). Official budget displays include GO-Biz, CalOSBA, IBank, Small Business Expansion, Film Commission, Tourism, Community Reinvestment Grants, and Local Equity Grant Program branches. The loaded FY23-FY25 worksheet profile totals 46,268 rows, about $767.6M net and about $5.51B gross movement. This is a mixed branch of state operations, local-assistance grants, small-business financing, cannabis-tax grant programs, IBank and Climate Catalyst financing mechanics, transfers, and clearing / interface movement rather than ordinary department overhead.

Interpretation: Split GO-Biz rows by program, fund, account, budget reference, and sign. Treat Fund 0918 as small-business loan, guarantee, and financing activity; Program 0230 as CalOSBA small-business grants, relief, advocacy, and assistance; Fund 3348 as cannabis-tax-funded Community Reinvestment grants; Funds 0649 and 9334 as IBank and Climate Catalyst financing; and account 5390950 / program 9999 as SCO inbound-interface or clearing churn unless paired to a substantive branch.

Caveat: Do not interpret GO-Biz gross movement as additive economic-development spending. Account 5390950 and reversal / interface lines materially inflate gross, and the user's dashboard exposure of about $2.02B absolute differs from the reproducible worksheet pull of about $5.51B gross, likely because of dashboard scoping, period cutoff, deduping, sign convention, or suppression of interface rows.

Primary source: California 2025-26 Governor's Budget, Governor's Office of Business and Economic Development

Deductions: Trust, Agency, and Fee Mechanicsscore 60.5

Selection: top visible agency rollup label.

DOF's Chart of Accounts crosswalk places the loaded 5610xxx accounts in a deductions / trust / agency / fee family. In this repository, the category totals about $9.97B net across FY23-FY25 loaded periods, but it is not one spending program. The largest branches include DCSS Child Support Payment Trust Fund custodial disbursements, EDD Unemployment Fund benefit-payment and timing entries, CalHR Deferred Compensation Plan participant / beneficiary payments, SCO Unclaimed Property Fund beneficiary payments, State Hospitals revenues collected for other funds, Department of Insurance securities cash deposits, and Industrial Relations depositor payments.

Interpretation: Treat this as an accounting-mechanics category. Split by account code, department, fund, and sign before interpreting the dollars as state program spending.

Caveat: Gross and net amounts can be misleading because the category includes pass-through, fiduciary / custodial, participant-benefit, depositor, and reversal / timing entries. Some flows are state-administered but not ordinary state operating costs or final state-funded public services.

Primary source: California Department of Finance Chart of Accounts crosswalk

State Operations Support (Budget Act 006)score 60.2

Selection: top visible agency rollup label.

The FY 2023-24 Final Change Book contains 6 change-book entries covering 4 item numbers for reference number 006. These entries span 4 departments and operating character(s): STATE OPERATIONS. Example issue titles: Augmentation for State Special Schools; Emergency Fund Adjustment; Legislative Investment: SGMA Adjudication Staff Support; Provisional Language Authorizing Augmentations for the State Cost-Share of Direct Federal Assistance; State Special Schools Reimbursement Adjustment; Technical Adjustment to Shift State Operations Expenditures out of the Grants Category. Fund codes seen in the change-book entries include: 0001.

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

Secretary for California Health and Human Services Agency (CalHHS)score 60.2

Selection: top visible agency rollup label.

The loaded department label Sec Health & Human Services maps to Business Unit 0530, Secretary for California Health and Human Services Agency. It should not be interpreted as the full Health and Human Services agency rollup. Official eBudget materials describe 0530 as the Secretary for CalHHS and list official programs including the Secretary, CALOHII, OYCR, OTSI, Office of Patient Advocate, CDII, and Surgeon General. CalHHS separately describes the broader agency as overseeing departments and offices, so the loaded department branch is an agency-secretary and attached-office budget unit. In the copied gap-card scope, loaded rows total 38,639 source rows and about $697.2M net; the warehouse aggregated fact exposure is about $1.61B, while the user-supplied raw-row worksheet profile reports about $2.93B gross movement.

Interpretation: Split this department by program, fund, budget reference, account, and sign. Treat Program 0286 as Office of Youth and Community Restoration (OYCR) local assistance, especially the General Fund / Budget Reference 601 / account 5432000 branch for Juvenile Justice Realignment Block Grant and related county-based youth justice funding. Treat Program 0280 as CalHHS Secretary state operations, consulting, payroll, interdepartmental services, and agency-wide project or accounting adjustments. Retain official labels for CALOHII, Office of Patient Advocate, CDII, Surgeon General, and OTSI where material. Treat Program 9999000000 and account 5390950 as clearing, interface, reversal, or correction movement unless branch-level evidence proves substantive spending.

Caveat: Use net impact for public-facing interpretation and show gross only as movement / churn. The worksheet shows Program 9999000000 near-zero net against high gross movement and account 5390950 near-zero net against high gross interface activity. Document and grain-level pairing tests show substantial full or near-full reversals / offsets. OYCR / JJRBG interpretation should stay tied to the specific 0530 / 0286 / General Fund / account 5432000 branch; do not generalize Budget Reference 601 statewide without separate evidence.

Primary source: California 2025-26 Governor's Budget, Secretary for California Health and Human Services Agency