California Radical Transparency Financial Review

Transportation Agencyscore 80.8

Selection: agency anchor reference.

The Transportation Agency rollup is a mixed transportation, enforcement, licensing, rail, transit, and capital / project portfolio. DOF's Transportation display says the agency coordinates state mobility, safety, and environmental sustainability policies and oversees Caltrans, the California Transportation Commission, High-Speed Rail Authority, DMV, California Highway Patrol, and the Board of Pilot Commissioners. In loaded FY23-FY25 FI$Cal rows, the largest Transportation ambiguity is not ordinary highway construction: it is Department of the California Highway Patrol accounting volume, followed by High-Speed Rail capital / project activity.

Interpretation: Split Transportation by department before interpreting the total. CHP is enforcement and field operations; High-Speed Rail is capital / project financing; CTC allocates transportation funds; DMV and Caltrans have separate operating, capital, licensing, and fund-transfer mechanics.

Caveat: The loaded Transportation total combines state operations, local assistance, capital outlay, enforcement operations, DMV / CHP Motor Vehicle Account activity, High-Speed Rail project spending, bond / project rows, and transfers. It should not be read as one road-building number.

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

Department of the California Highway Patrolscore 66.2

Selection: top visible agency rollup label.

The Department of the California Highway Patrol branch is mostly ordinary highway-safety enforcement and support operations financed by transportation-related special funds, not pass-through benefit spending. The 2025-26 CHP eBudget display shows about $3.479B all funds, with about $3.441B in state operations, $37.9M in local assistance, and $79.7M in capital outlay. In loaded FY23-FY25 rows, CHP is the largest Transportation department by net amount and dollar volume. The dominant source is Fund 0044, the Motor Vehicle Account, State Transportation Fund; the dominant program is 2050010000 Ground Operations. Official eBudget program rows also show CHP activity in Traffic Management, Regulation and Inspection, Commercial Vehicle Inspection, Flight Operations, Vehicle Ownership Security, administration, and local-assistance law-enforcement allocations from cannabis-tax funds.

Interpretation: Treat CHP as mostly MVA-funded highway-safety and traffic-enforcement operations inside the Transportation agency. Drill into fund, program, account, and budget-reference levels to separate Ground Operations, commercial vehicle inspection, flight operations, vehicle theft control, administration / distributed administration, reimbursements, federal funds, cannabis local assistance, facilities / capital / radio projects, and MVA solvency or fund-shift mechanics.

Caveat: CHP accounting volume is not the same as Caltrans highway construction. Administration and distributed-administration rows can offset each other, local assistance and capital outlay are small but distinct, and the Open FI$Cal period scope can differ from eBudget all-year enacted amounts.

Primary source: California 2025-26 Enacted Governor's Budget, Department of the California Highway Patrol

Motor Vehicle Account, State Transportation Fundscore 66.1

Selection: top visible agency rollup label.

The Motor Vehicle Account is the dominant special fund behind CHP and DMV operating rows in the loaded Transportation branch. The official Transportation fund-condition statement lists major Motor Vehicle Account revenues such as vehicle registration fees, driver's license fees, other motor-vehicle fees, regulatory fees, services-to-public revenues, traffic-violation revenues, investment income, and transfers. LAO describes the MVA as primarily funded by vehicle registration fees and used for vehicle / highway regulation and enforcement. In loaded CHP rows, Fund 0044 finances Ground Operations, Commercial Vehicle Inspection, Flight Operations, Vehicle Theft Control, Motor Carrier Safety Operations, and administration.

Interpretation: When Fund 0044 appears, interpret it as a restricted transportation special-fund source, not unrestricted General Fund support. For CHP, it is the core funding source for traffic enforcement and related field operations; separate it from federal funds, reimbursements, General Fund exceptions, cannabis-tax allocations, and capital financing.

Caveat: The Motor Vehicle Account also finances DMV and other transportation activity, and recent budget documents discuss MVA solvency and fund-shift mechanics. Fund-level revenue descriptions do not prove that one fee source paid one specific transaction without a narrower appropriation or transfer trail.

Primary source: Legislative Analyst's Office, The 2025-26 Budget: Transportation Proposals

Information Technology Account Familyscore 64.6

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

State Operations Support (Budget Act 001)score 64.2

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 64.0

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

CHP Ground Operationsscore 63.6

Selection: top visible agency rollup label.

Ground Operations is the primary CHP field-operations branch in loaded FI$Cal rows. In the investigation profile, Ground Operations appears almost entirely under Department of the California Highway Patrol, Fund 0044 Motor Vehicle Account, State Transportation Fund, with smaller Motorcyclist Safety Fund, Federal Trust Fund, cannabis-tax, and General Fund rows. This program explains much of the high-dollar Transportation and CHP ambiguity: it is traffic enforcement, motorist assistance, collision response / investigation, and related field activity rather than road construction.

Interpretation: Use Ground Operations as the main CHP field-operations drilldown. Continue to account, fund, budget-reference, and vendor detail to separate payroll, benefits, operating expenses, confidential / vendor rows, reimbursements, and offsets.

Caveat: Ground Operations is a program-level label. It explains the operational branch but does not by itself identify the final purchase, employee cost, vendor, station, incident, or highway corridor involved.

Primary source: California 2025-26 Enacted Governor's Budget, Department of the California Highway Patrol

California High-Speed Rail Authorityscore 61.9

Selection: top visible agency rollup label.

The High-Speed Rail Authority is primarily a capital / project delivery entity in loaded FI$Cal rows, not an ordinary operating agency. Its largest loaded FY23-FY25 capital-outlay rows are Budget Act Capital Outlay Project 301 entries in Fund 6043, the High-Speed Passenger Train Bond Fund, with major consulting / professional-services, acquisition, and construction-related accounts. The 2025-26 Transportation budget display separates High-Speed Rail Authority Operations from Capital Outlay, and describes Capital Outlay as funding the portions of high-speed rail infrastructure construction directly managed and overseen by the Authority.

Interpretation: Treat loaded HSR totals as high-speed rail project / capital delivery and bond / project-financing activity. Separate operations, construction management, acquisition, consulting, bond funds, cap-and-trade / GGRF, and property-fund rows before comparing HSR to operating departments.

Caveat: Loaded Open FI$Cal periods and enacted eBudget displays use different timing and budget bases. Large consulting or capital-outlay rows can include project delivery and adjustment activity, not only current-year administrative overhead.

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

Consulting and Professional Servicesscore 61.1

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

Other Items of Expensescore 60.8

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

CHP Commercial Vehicle Inspectionscore 60.7

Selection: top visible agency rollup label.

Commercial Vehicle Inspection is a material CHP regulation-and-inspection branch. Official CHP budget rows show this subprogram under Regulation and Inspection with funding from the State Highway Account, Motor Vehicle Account, Motor Carriers Safety Improvement Fund, Federal Trust Fund, and reimbursements. In loaded FY23-FY25 rows, it is one of the largest CHP subprograms below Ground Operations.

Interpretation: Separate Commercial Vehicle Inspection from general Ground Operations when explaining CHP spending. Its fund mix signals truck / commercial-vehicle safety, inspection, federal, and highway-account mechanics.

Caveat: The program label identifies the inspection / enforcement branch, but account and transaction detail are still needed to distinguish payroll, operating expenses, grants / reimbursements, and vendor payments.

Primary source: California 2025-26 Enacted Governor's Budget, Department of the California Highway Patrol

Non-Budget Act Capital Outlay Project 801: Statutory / Carryover Capital-Project Authorityscore 60.0

Selection: top visible agency rollup label.

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

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

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

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

Facilities Operationscore 60.0

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

High-Speed Passenger Train Bond Fundscore 59.6

Selection: top visible agency rollup label.

Fund 6043, displayed in loaded rows as the High-Speed Passenger Train Bond Fund, is the dominant fund behind loaded High-Speed Rail Authority Budget Act Capital Outlay Project 301 rows. The loaded profile shows large consulting / professional-services, acquisition, and capital / project-delivery activity under this fund.

Interpretation: Use Fund 6043 as a high-speed rail bond / project-financing signal. Pair it with High-Speed Rail Authority, capital outlay, account category, and fiscal year before interpreting the expenditure.

Caveat: Bond-funded project rows can include construction, right-of-way / acquisition, consulting, project management, and accounting adjustments. They are not ordinary agency operating costs.

Primary source: DOF Manual of State Funds, Fund 6043

State Administrative Support / Program Administrationscore 59.4

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

Departmental Servicesscore 58.9

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

Internal Cost Recoveryscore 58.1

Selection: top visible agency rollup label.

Internal Cost Recovery is a FI$Cal / Hyperion category / code family for cost recoveries and allocated internal charges. DOF's Hyperion AC code list places AC_5700000 under category 57 Internal Cost Recovery, and the DOF Chart of Accounts crosswalk maps PeopleSoft account 5700000 to Internal Cost Recovery. In loaded FY23-FY25 rows, 5700000 nets to about -$5.12B but has about $11.94B of gross positive and negative movement. A related account, 5710000 Estimated Distributed Indirect and Recovery Cost, has about $27.51B of gross movement but nets to roughly zero across the loaded periods. This behavior indicates allocation, recovery, PFA, chargeback, and reversal / offset mechanics rather than one external public service or vendor category.

Interpretation: Treat this as an internal accounting mechanics category. Show positive charges, negative recoveries, and net separately. Drill into account code 5700000 versus 5710000, department, fund, program, budget reference, and fiscal period before interpreting the dollars.

Caveat: Do not add gross positive and negative internal cost recovery flows to public-facing program spending without context. Some rows recover central-service or departmental overhead costs already recorded elsewhere, and some are allocation / PFA mechanics, so gross totals can double count state operating activity.

Primary source: California Department of Finance AC Codes Available in Hyperion; DOF Chart of Accounts crosswalk

Budget Act Capital Outlay Project 301score 57.5

Selection: top visible agency rollup label.

Budget reference 301 is in DOF's Budget Act Capital Outlay range, which covers references 301-359. In the loaded FY23-FY25 profile, Budget Act Capital Outlay Project 301 is not one project: it is a recurring capital-outlay reference used across multiple departments and funds. The largest loaded branches are High-Speed Rail Authority bond-funded project delivery, community college capital outlay bond construction, Judicial Branch / Public Buildings Construction Fund court projects, Department of General Services public-building projects, Veterans Affairs facilities, CHP facilities, CAL FIRE and parks projects, OES facilities, and state hospital capital rows.

Interpretation: Use 301 as a Budget Act capital-outlay authority flag, then split by department, fund, program, account, and project context. It should usually be interpreted as construction / project financing rather than ordinary annual operating cost.

Caveat: The reference-number document confirms the Capital Outlay range but does not identify a single project for 301. Loaded rows show many department-specific project branches, and positive / negative rows can reflect project adjustments, reimbursements, or timing.

Primary source: California Department of Finance Reference Numbers

Distributed Administration / Indirect Cost Allocation Offsetscore 57.1

Selection: top visible agency rollup label.

`Administration - Distributed` is not ordinary program spending. DOF distributed-administrative-cost guidance describes an in-and-out allocation pattern where administrative costs can be distributed to program activities and then offset so the department total is not overstated. In loaded FY23-FY25 FI$Cal rows, `Administration - Distributed` totals about -$2.63B net and about $4.40B of gross movement across 81,151 rows, mostly under program code `9900200000`. The label should be paired with positive `Administration`, `Indirect Distributed Cost`, internal cost recovery, Pro Rata, SWCAP, and PFA-related rows where visible.

Interpretation: Treat this as an allocation / offset mechanism. Use it to explain why a department or program has negative administration rows and why net totals can differ from gross administrative cost.

Caveat: Negative distributed-administration rows should not be interpreted as program cuts or cash recoveries without pairing evidence. They are often accounting allocations designed to move indirect administrative cost into the appropriate program view while netting out at a higher level.

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

Non-Budget Act State Operations Support 501score 56.9

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 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

Capital Asset Purchases - Capitalized Asset Acquisitions and Improvementsscore 55.9

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

Budget Act State Operations / Support 0011score 54.2

Selection: top visible agency rollup label.

The stable public Budget Act state-operations / support pattern is the 001-100 reference range, with base 001 commonly used for Budget Act support items. Public DOF reference-number guidance and UCM material do not define `0011` as a standalone Budget Act support category. Based on the same DOF / SCO evidence used for `0013`, apparent extra digits after `001` can arise from SCO legacy suffixed references, provision / carryover / account variants, or FI$Cal / PeopleSoft mapped values. In loaded FY23-FY25 rows, `BA State Operation-Support0011` totals about $1.58B net and $3.14B of absolute movement across 241,696 rows, 67 departments, 29 funds, and 221 accounts. Large branches include Department of Technology, Resources Secretary, Employment Development Department, CAL FIRE, Department of Public Health, Housing and Community Development, DHCS, CHP, and Transportation Agency, which confirms it is not one program or one department-specific support mechanism.

Interpretation: For dashboard use, display this as Budget Act State Operations / Support parsing context. Do not expose `0011` as a standalone public program label. Use the loaded label to route users toward department, fund, account, program, source document, and legal authority. If a full item string proves a separate code position, interpret the code according to that position rather than as a reference suffix.

Caveat: No public source reviewed defines `0011` as a standalone Budget Act support reference. Treat it as unresolved mapped / suffixed support context until full item / provision / SCO / FI$Cal evidence identifies the underlying authority. The current loaded profile is widely distributed across agencies, funds, and accounts.

Primary source: California Department of Finance Reference Numbers, UCM, Active Item List, and SCO Expenditures Supplement