Under Government Code Section 12463, all districts, other than school districts, are required to annually furnish reports of financial transactions to the California State Controller’s Office in the California State Controller’s Office’s prescribed time, form, and manner.

The purpose of the Special Districts Financial Transactions Report to the California State Controller is to provide financial data about California districts on a uniform basis. The data compiled from this financial report are published in an “open data” platform on the California State Controller's website at www.bythenumbers.sco.ca.gov for use by the State Legislature, districts, and the public.