Where the money comes from and where it goes.
State and county government finances from the state’s own reports. Different years and measures are kept apart.
Fiscal year 2024-25 (ACFR, government-wide statement of activities, governmental activities)
Total revenue $483.7B · total spending $474.8B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.
| Charges for services | $48,155,000,000.00 |
| Operating grants and contributions | $165,058,000,000.00 |
| Capital grants and contributions | $3,223,000,000.00 |
| Taxes | $262,959,000,000.00 |
| Investment and interest | $3,290,000,000.00 |
| Miscellaneous | $970,000,000.00 |
| General government | $27,780,000,000.00 |
| Education | $111,485,000,000.00 |
| Health and human services | $267,964,000,000.00 |
| Natural resources and environmental protection | $17,002,000,000.00 |
| Business, consumer services, and housing | $4,677,000,000.00 |
| Transportation | $24,890,000,000.00 |
| Corrections and rehabilitation | $17,182,000,000.00 |
| Interest on long-term debt | $3,825,000,000.00 |
Fiscal year 2026-27 (enacted budget)
Total revenue $328.8B · total spending $351.7B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.
| Alcoholic Beverage Excise Tax - Beer and Wine | $145,861,000.00 |
| Alcoholic Beverage Excise Tax - Distilled Spirits | $269,491,000.00 |
| Cannabis Excise & Cultivation Tax | $613,688,000.00 |
| Cigarette Tax | $1,100,245,000.00 |
| Corporation Tax | $45,166,625,000.00 |
| Identification Card Fees | $42,382,000.00 |
| Insurance Gross Premiums Tax | $4,727,503,000.00 |
| Jet Fuel Tax | $4,150,000.00 |
| Lien Sale Application Fees | $1,142,000.00 |
| Mobilehome In-Lieu Tax | $2,993,000.00 |
| Motor Vehicles - Driver's License Fees | $356,480,000.00 |
| Motor Vehicles - Fuel Tax (Diesel) | $1,537,548,000.00 |
| Motor Vehicles - Fuel Tax (Gasoline) | $8,150,730,000.00 |
| Motor Vehicles - License (In-Lieu) Fees | $3,791,197,000.00 |
| Motor Vehicles - Registration Fees | $1,312,629,000.00 |
| Motor Vehicles - Registration Fees (SAL Excludable) | $4,428,448,000.00 |
| Transportation Improvement Fee | $2,719,962,000.00 |
| Road Improvement Fee (Zero Emission Vehicles) | $205,565,000.00 |
| Motor Vehicles - Recovery Fees | $1,835,000.00 |
| Motor Vehicles - Other Fees | $271,884,000.00 |
| Personal Income Tax | $149,979,546,000.00 |
| Retail Sales and Use Tax | $36,949,835,000.00 |
| Retail Sales and Use Tax - 2011 Realignment | $9,877,395,000.00 |
| Retail Sales and Use Tax - 1991 Realignment | $5,010,826,000.00 |
| Regulatory Taxes and Licenses | $20,526,095,000.00 |
| Revenue from Local Agencies | $1,080,410,000.00 |
| Services to the Public | $979,019,000.00 |
| Use of Property and Money | $203,443,000.00 |
| Investment Income | $3,762,532,000.00 |
| Miscellaneous | $25,557,138,000.00 |
| Legislative, Judicial, and Executive | $12,185,451,000.00 |
| Business and Consumer Services | $1,325,135,000.00 |
| Housing and Homelessness | $2,238,959,000.00 |
| Transportation | $18,035,785,000.00 |
| Natural Resources | $8,661,002,000.00 |
| Environmental Protection | $4,881,871,000.00 |
| Health and Human Services | $145,157,974,000.00 |
| Corrections and Rehabilitation | $18,586,419,000.00 |
| Education | $120,763,118,000.00 |
| Labor and Workforce Development | $2,299,288,000.00 |
| Government Operations | $5,400,825,000.00 |
| General Government | $12,173,970,000.00 |
County governments, fiscal year 2023-24
| Alameda | $4,383,599,032.00 | $3,842,830,939.00 | $1,291,360,831.00 | 1,666,136 | $2,306.43 |
| Alpine | $30,100,648.00 | $27,235,559.00 | $6,958,231.00 | 1,183 | $23,022.45 |
| Amador | $137,414,831.00 | $119,304,246.00 | $28,324,761.00 | 39,618 | $3,011.36 |
| Butte | $630,876,031.00 | $574,963,729.00 | $84,047,955.00 | 208,941 | $2,751.80 |
| Calaveras | $186,445,443.00 | $162,792,813.00 | $28,090,957.00 | 44,678 | $3,643.69 |
| Colusa | $87,266,734.00 | $85,319,137.00 | $18,790,196.00 | 22,003 | $3,877.61 |
| Contra Costa | $2,980,034,872.00 | $2,612,147,169.00 | $934,338,176.00 | 1,163,891 | $2,244.32 |
| Del Norte | $106,182,032.00 | $89,808,790.00 | $10,914,311.00 | 26,339 | $3,409.73 |
| El Dorado | $577,296,107.00 | $533,977,297.00 | $144,745,744.00 | 189,852 | $2,812.60 |
| Fresno | $2,373,334,569.00 | $2,281,930,720.00 | $343,284,511.00 | 1,041,676 | $2,190.63 |
| Glenn | $132,069,875.00 | $133,752,975.00 | $15,032,684.00 | 29,031 | $4,607.25 |
| Humboldt | $488,273,084.00 | $491,778,867.00 | $64,869,170.00 | 133,026 | $3,696.86 |
| Imperial | $523,456,567.00 | $514,756,986.00 | $60,168,904.00 | 185,961 | $2,768.09 |
| Inyo | $112,332,785.00 | $102,441,575.00 | $21,055,136.00 | 18,780 | $5,454.82 |
| Kern | $2,530,056,371.00 | $2,313,233,543.00 | $474,597,808.00 | 927,328 | $2,494.51 |
| Kings | $364,516,663.00 | $373,721,187.00 | $39,841,727.00 | 153,754 | $2,430.64 |
| Lake | $237,676,175.00 | $229,843,278.00 | $33,491,894.00 | 66,793 | $3,441.13 |
| Lassen | $85,263,445.00 | $81,977,873.00 | $9,705,421.00 | 27,318 | $3,000.87 |
| Los Angeles | $32,912,475,465.00 | $30,360,772,036.00 | $9,765,690,136.00 | 9,837,286 | $3,086.30 |
| Madera | $435,801,765.00 | $397,723,418.00 | $61,009,010.00 | 166,407 | $2,390.06 |
| Marin | $860,908,763.00 | $784,999,756.00 | $274,625,859.00 | 250,823 | $3,129.70 |
| Mariposa | $105,332,775.00 | $105,684,196.00 | $10,730,207.00 | 16,846 | $6,273.55 |
| Mendocino | $361,687,629.00 | $362,282,058.00 | $65,696,667.00 | 88,591 | $4,089.38 |
| Merced | $726,252,147.00 | $731,825,486.00 | $134,535,073.00 | 294,154 | $2,487.90 |
| Modoc | $43,542,323.00 | $41,219,667.00 | $5,800,452.00 | 8,467 | $4,868.27 |
| Mono | $89,582,393.00 | $78,517,840.00 | $32,808,255.00 | 12,482 | $6,290.49 |
| Monterey | $1,169,539,868.00 | $1,156,077,170.00 | $235,491,314.00 | 436,755 | $2,646.97 |
| Napa | $516,409,289.00 | $545,783,155.00 | $154,276,159.00 | 136,374 | $4,002.11 |
| Nevada | $261,398,166.00 | $248,212,621.00 | $54,091,589.00 | 99,983 | $2,482.55 |
| Orange | $5,646,599,017.00 | $5,564,326,750.00 | $1,309,564,681.00 | 3,163,696 | $1,758.81 |
| Placer | $938,651,131.00 | $866,545,575.00 | $263,039,135.00 | 434,823 | $1,992.87 |
| Plumas | $95,637,092.00 | $87,812,258.00 | $15,339,670.00 | 18,471 | $4,754.06 |
| Riverside | $5,758,627,011.00 | $5,458,479,024.00 | $1,211,194,752.00 | 2,506,824 | $2,177.45 |
| Sacramento | $3,933,215,121.00 | $3,954,337,643.00 | $648,364,817.00 | 1,628,349 | $2,428.43 |
| San Benito | $182,349,687.00 | $179,908,110.00 | $26,366,921.00 | 68,111 | $2,641.40 |
| San Bernardino | $5,658,457,521.00 | $5,068,608,255.00 | $1,183,477,247.00 | 2,216,685 | $2,286.57 |
| San Diego | $6,886,872,538.00 | $6,826,445,618.00 | $1,797,076,617.00 | 3,344,322 | $2,041.20 |
| San Francisco | $9,133,778,676.00 | $8,895,981,267.00 | $3,239,918,190.00 | 845,658 | $10,519.60 |
| San Joaquin | $1,797,640,509.00 | $1,640,846,639.00 | $383,885,259.00 | 820,125 | $2,000.73 |
| San Luis Obispo | $814,295,893.00 | $783,088,238.00 | $235,062,261.00 | 279,242 | $2,804.34 |
| San Mateo | $2,317,939,895.00 | $1,944,189,592.00 | $883,246,476.00 | 748,182 | $2,598.55 |
| Santa Barbara | $1,332,220,748.00 | $1,313,189,292.00 | $381,466,527.00 | 444,974 | $2,951.16 |
| Santa Clara | $5,648,056,407.00 | $5,303,358,335.00 | $1,938,167,784.00 | 1,932,468 | $2,744.34 |
| Santa Cruz | $888,328,391.00 | $892,548,302.00 | $152,963,082.00 | 261,069 | $3,418.82 |
| Shasta | $480,783,494.00 | $466,770,557.00 | $65,941,224.00 | 181,934 | $2,565.60 |
| Sierra | $40,319,994.00 | $38,439,526.00 | $4,827,552.00 | 3,153 | $12,191.41 |
| Siskiyou | $153,636,627.00 | $145,526,154.00 | $22,629,037.00 | 43,153 | $3,372.33 |
| Solano | $1,047,911,888.00 | $1,006,370,921.00 | $250,880,295.00 | 452,050 | $2,226.24 |
| Sonoma | $1,382,423,179.00 | $1,363,654,692.00 | $339,574,985.00 | 484,022 | $2,817.34 |
| Stanislaus | $1,209,101,373.00 | $1,194,047,365.00 | $180,257,317.00 | 557,159 | $2,143.10 |
| Sutter | $271,137,746.00 | $267,895,816.00 | $40,485,822.00 | 101,679 | $2,634.72 |
| Tehama | $188,437,511.00 | $205,377,339.00 | $30,641,664.00 | 64,764 | $3,171.17 |
| Trinity | $85,696,789.00 | $70,963,138.00 | $11,295,397.00 | 15,844 | $4,478.87 |
| Tulare | $1,220,232,461.00 | $1,180,118,422.00 | $191,685,894.00 | 489,610 | $2,410.32 |
| Tuolumne | $188,811,671.00 | $191,903,729.00 | $37,617,354.00 | 54,233 | $3,538.50 |
| Ventura | $2,034,430,208.00 | $1,860,673,676.00 | $711,878,965.00 | 824,306 | $2,257.26 |
| Yolo | $534,972,642.00 | $529,105,351.00 | $72,782,102.00 | 225,904 | $2,342.17 |
| Yuba | $273,340,209.00 | $280,092,771.00 | $34,657,187.00 | 87,692 | $3,194.05 |
Fiscal year 2023-24 (July 1, 2023 to June 30, 2024) is the latest year the State Controller has published in By the Numbers (the portal labels it fiscal_year "2024"). revenue_total and spending_total are governmental funds only, summed from the line items; enterprise funds (hospitals, airports, water, sewer, transit, etc.), internal service funds and conduit financing are excluded. revenue_total_all_funds_sco and spending_total_all_funds_sco are the State Controller's own all-funds totals (they match its "Revenues Per Capita" and "Expenditures Per Capita" datasets to the dollar) and double-count internal service funds; they are a different measure, never add them to the governmental figures. property_tax is the Controller's "Property Taxes" category in governmental funds: it includes property tax in lieu of vehicle license fees, voter-approved debt levies, supplemental and prior-year rolls, parcel taxes and pass-through/residual taxes from dissolved redevelopment agencies (ABX1 26); property_tax_lines gives each part. Revenue does not include transfers in or debt proceeds (the Controller's revenue dataset has no such lines). Spending is expenditures by function plus debt service and capital outlay. These are amounts as reported by counties to the Controller, not audited ACFR figures. population is the DOF E-1 estimate for Jan. 1, 2026, which does not match the fiscal year; sco_estimated_population is the population the Controller paired with FY 2023-24. No per-resident figures are computed here. Spending per resident is our division of the county’s reported spending by its population.
Sources: California State Controller, By the Numbers: County - Revenues (Counties Financial Transactions Report), dataset emxv-k8xv, fiscal year 2023-24; California State Controller, By the Numbers: County - Expenditures (Counties Financial Transactions Report), dataset uctr-c2j8, fiscal year 2023-24; California State Controller, By the Numbers: City - Revenues (Cities Financial Transactions Report), dataset rrtv-rsj9, San Francisco, fiscal year 2023-24; California State Controller, By the Numbers: City - Expenditures (Cities Financial Transactions Report), dataset ju3w-4gxp, San Francisco, fiscal year 2023-24; California Department of Finance, E-1 Population Estimates for Cities, Counties, and the State, January 1, 2025 and 2026 (released May 1, 2026); California State Controller, Counties that filed late or failed to file FY 2023-24 FTRs (dataset 4gmi-6up5).
What is not here yet
- ACFR PDF (sco.ca.gov) returns a Cloudflare challenge (403) to the workspace: read through WebFetch (two separate reads gave the same Table 2 figures), not saved in raw/.
- ACFR governmental funds statement (p. 46) was not read line by line, so revenue by source and expenditures by function on the governmental funds (modified accrual) basis are not yet in this file; the government-wide governmental activities figures are used instead.
- ACFR tax revenue by type (Chart 6, personal income, sales, corporation, etc.) not recorded: the chart values could not be tied to years with certainty from the text extraction.
- Enacted budget "Taxes" detail: only the 2026-27 column is used; 2024-25 actuals and 2025-26 estimates in the same schedules are not copied here.
- FY 2024-25 county financial transactions reports were not yet published in the State Controller's By the Numbers portal on Oct. 18, 2026 (latest is FY 2023-24).
- Figures are not reconciled to each county's audited Annual Comprehensive Financial Report; spot-check a county's ACFR before publishing a single-county figure.
- DOF E-1 for Jan. 1, 2024 (the population matching the fiscal year) was not on the DOF E-1 page; only the 2026 release is linked there. The Controller's own population figure is kept as sco_estimated_population.
- San Francisco comes from the Cities report and is not directly comparable with the 57 counties (comparable: false).
- publicpay.ca.gov answers every request from the workspace (home page, RawExport.aspx, and the yearly County zip files) with a Cloudflare challenge (HTTP 403); a WebFetch read was not approved in time. Nothing was saved.
- No copy of the Government Compensation data was found on the State Controller's By the Numbers portal or on data.ca.gov (searched Oct. 18, 2026).
- Third-party copies (e.g. Transparent California) were not used: the spec requires the state's own record.
- Next step: download the latest "County" raw export zip from https://publicpay.ca.gov/Reports/RawExport.aspx in a normal browser, save it to raw/, and filter elected positions (board of supervisors, sheriff, district attorney, assessor, auditor-controller, treasurer-tax collector, clerk-recorder, etc.) by position title, recording the match list.
Gaps in the public money records as of the date checked.