California Radical Transparency Financial Review

Selection: agency anchor reference.

The California Health and Human Services Agency includes departments and state entities that provide health and social services, public health services, health coverage, social supports, and safety-net programs. In this repository, the agency rollup is dominated by Medi-Cal, social services, developmental services, public health, state hospitals, and related federal, General Fund, and special-fund activity.

Interpretation: Use agency totals as a doorway into departments and programs. HHS is too broad to interpret without drilling into DHCS, Social Services, Developmental Services, Public Health, fund source, and program rows.

Primary source: California 2025-26 Enacted Budget Summary, Health and Human Services

Selection: top visible agency rollup label.

The Department of Social Services operates and oversees cash assistance, food and nutrition, child care, child welfare, adult protective, disability evaluation, community care licensing, and other human-services programs. The Governor's Budget display groups the department into Welfare Programs, Social Services and Licensing, and Disability Evaluation and Other Services. In loaded FI$Cal rows, this department is a major HHS node with large local-assistance, federal trust fund, reimbursement, and county-administered program flows.

Interpretation: Use CDSS totals as a program doorway, not one service line. Drill into CalWORKs, child care, IHSS / social services, county administration, fund source, budget reference, and federal / reimbursement rows before interpreting trends.

Caveat: CDSS is state-supervised but many programs are locally administered or paid through counties, contractors, benefit systems, or federal funding streams. Department totals can mix benefits, administration, county allocations, reimbursements, and transfers.

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

Selection: top visible agency rollup label.

The State Department of Health Care Services administers Medi-Cal and other health care programs, including health care delivery, financing, eligibility, behavioral health, audits, data systems, and related program administration. In loaded FI$Cal rows, this department is the largest single HHS spending node.

Interpretation: DHCS totals combine federal funds, General Fund, managed care, provider payments, county behavioral health, and other health financing mechanisms. Drill to fund and budget reference before interpreting funding source.

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

Selection: unresolved label queue signal.

Metropolitan is one of the five major DSH hospital-campus branches in loaded FI$Cal data. Rows are mostly General Fund state operations with payroll and facility-driven inpatient hospital costs.

Interpretation: Use Metropolitan as a campus-level drilldown under DSH State Hospitals. Separate payroll, medical, pharmacy, facilities, and offsets before interpreting the total.

Caveat: The campus label does not identify patient commitment category or clinical service type without separate DSH operational data.

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

Selection: top visible agency rollup label.

In-Home Supportive Services provides domestic and related personal-care services to eligible low-income people with disabilities, older adults, and children so they can remain safely in their homes rather than move into more costly institutional settings.

Interpretation: IHSS spending is a program-level rollup. Use fund, account, county / vendor, period, and budget-reference drilldowns to distinguish benefits, administration, estimates, and adjustments.

Primary source: California 2025-26 Budget Summary, Health and Human Services

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 $74.22B net and $255.45B of absolute movement across 17,849,866 source rows. It is still dominated by account 5390950, SCO Inbound Interface Department Expenditures, which Open FI$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

Selection: unresolved label queue signal.

Atascadero is one of the five major DSH hospital-campus branches in loaded FI$Cal data. Rows are mostly General Fund state operations and should be read as state hospital inpatient operations.

Interpretation: Use Atascadero as a campus-level drilldown under DSH State Hospitals. Separate payroll, overtime, medical costs, facilities, and offsets before interpreting the total.

Caveat: The campus label does not by itself identify patient legal status or service outcome.

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

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

Selection: top visible agency rollup label.

The FY 2023-24 Final Change Book contains 28 change-book entries covering 16 item numbers for reference number 111. These entries span 6 departments and operating character(s): LOCAL ASSISTANCE. Example issue titles: AIDS Drug Assistance Program Estimate; Adjustment to Reflect Available Resources in Health Education Account, Cigarette and Tobacco Products Surtax Fund; Court Interpreters Workplace Pilot Program; Domestic Violence Training and Education Fund Workload Adjustment; Exploratory Committee for IHSS Statewide Collective Bargaining; Family Health Estimate; Genetic Disease Screening Program Estimate; Hepatitis C Virus (HCV.... Fund codes seen in the change-book entries include: 0001, 0080, 0203, 0231, 0642, 0890, 3023, 3037, 3397, 3428.

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

Selection: top visible agency rollup label.

The Department of Public Health rollup combines public and environmental health programs, licensing and certification, emergency preparedness, infectious disease activity, family health, health statistics, laboratory sciences, environmental health, and administration. Loaded FY23-FY25 FI$Cal rows total about $11.22B across about 3.48M source rows. The largest loaded branch is program code 4045000000, which the DOF Program Crosswalk identifies as Public and Environmental Health; that branch contains most of the Federal Trust Fund Local Administration rows, WIC Manufacturer Rebate Fund rows, Genetic Disease Testing Fund rows, tobacco-prevention local assistance, and broad General Fund / Federal Trust Fund grants. Recent DPH Local Administration review shows that several large rows are not ordinary administration: Fund 3023 is WIC infant-formula rebate financing used to offset WIC food costs, Fund 0203 is fee-supported Genetic Disease Screening Program testing / service activity, and Fund 3322 / reference 611 is Prop 56 tobacco-prevention / control funding.

Interpretation: Use DPH totals as a gateway. Split Public and Environmental Health, Licensing and Certification, Emergency Preparedness, Infectious Diseases, Family Health, Healthy Communities, Environmental Health, Laboratory Sciences, state operations, local assistance, federal grants, WIC rebate-financed food benefits, GDSP fee-funded testing services, Prop 56 tobacco-control grants / programs, and other tobacco / opioid / genetic-disease funding before interpreting trends.

Caveat: DPH totals mix state operations, local administration, grants / subventions, licensing fees, federal public-health grants, rebate funds, fee-supported service funds, settlement funds, special taxes, emergency response, and distributed administration. A large Local Administration row is not automatically state headquarters cost, ordinary local administration, or one program.

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

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

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

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 $38.06B net and $39.78B of absolute movement across 18,695,496 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

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

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

Selection: top visible agency rollup label.

The Department of Developmental Services oversees coordination and delivery of services and supports for Californians with developmental disabilities under the Lanterman Developmental Disabilities Services Act. DDS contracts with regional centers to plan, access, coordinate, and monitor services. In loaded FI$Cal rows, the department's largest branch is Purchase of Services through community and regional-center service systems.

Interpretation: Use DDS totals as a gateway to regional-center and service-purchase mechanics. Drill into Purchase of Services, regional-center / vendor rows, fund source, and program / account labels before interpreting service categories.

Caveat: DDS spending often flows through regional centers and purchased services. The department total is not the same as direct state payroll or state-operated facility spending.

Primary source: California Department of Developmental Services, About DDS

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 $17.92B net and $18.57B of absolute movement across 51,234,726 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

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

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

Selection: top visible agency rollup label.

This FI$Cal program label is used for large medical-care benefit payments. Official DHCS budget displays describe Medi-Cal as California's Medicaid program, coordinating and directing health care services for low-income Californians through fee-for-service and managed-care delivery systems.

Interpretation: Treat this as a benefit-payment program context, not a single vendor or service line. Drill into fund, account, budget reference, period, and vendor / confidential status.

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

Selection: top visible agency rollup label.

The Department of State Hospitals branch is mostly state-operated inpatient psychiatric hospital operations and closely related forensic / court-driven treatment services, not a pass-through benefits program. In loaded FY23-FY25 FI$Cal rows, DSH totals about $7.35B net as a multi-year / partial-period loaded aggregation, not as a clean one-year official DSH budget total. The official 2025-26 DSH eBudget display shows about $3.1105B in state operations plus separate capital-project activity. Loaded rows are dominated by General Fund, Budget Act State Operations support, salaries, overtime, benefits, health / medical contracts, pharmacy / medical vendors, facilities, and hospital-specific programs. The largest loaded programs are the five hospitals: Patton, Napa, Coalinga, Metropolitan, and Atascadero. Material non-hospital branches include Community Based IST Programs, Jail Based Treatment Programs, Conditional Release Program, Other Contracted Services, capital outlay, Mental Health Diversion Fund activity, and Mental Health Facility Fund revenue / deduction mechanics. DSH 2025-26 materials project 5,772 state hospital patients, 1,694 contracted-program patients, and 952 CONREP participants; IST, NGI, OMD, SVP, and Coleman categories make up most of the hospital census.

Interpretation: Treat DSH primarily as state hospital operations and forensic / court-driven mental health treatment capacity. Split hospital campuses, administration, community-based IST, jail-based treatment, conditional release, contracted patient services, forensic evaluation services, Mental Health Facility Fund revenue activity, capital projects, and reimbursements before comparing to HHS benefit programs.

Caveat: The loaded Open FI$Cal aggregation, official one-year budget display, and patient / caseload tables use different bases. Loaded period data also show high dollar volume because payroll, corrections, reversals, reimbursements, and revenue / disbursement deduction rows create large positive and negative flows. Program labels identify operating branches but do not by themselves identify patient commitment type, clinical service, facility unit, or bed-day utilization.

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

Selection: top visible agency rollup label.

In the loaded education rows, budget reference 601 is prominent in Education Protection Account school-apportionment activity. CDE states that EPA provides LEAs with general purpose state aid under Article XIII, Section 36, and that EPA is a component of an LEA's LCFF entitlement as calculated in the Principal Apportionment. CDE Principal Apportionment calculation guidance says LCFF state aid is determined by subtracting local property taxes and the EPA entitlement from LCFF entitlement.

Interpretation: Interpret 601 rows beside Education Protection Account, LCFF, General Fund 610, and 698 offset context. Forensic review should compare positive EPA 601 rows to negative EPA 698 rows, matching General Fund 610 rows, and CDE EPA schedules.

Caveat: The repository has official EPA / LCFF offset context and observed FI$Cal pairings, but no public source reviewed defines exact budget reference 601 as the EPA code.

Primary source: California Department of Education Education Protection Account

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

Selection: top visible agency rollup label.

DDS explains that regional centers help plan, access, coordinate, and monitor services and supports for people with developmental disabilities. Regional center services can include purchase of necessary services included in an individual program plan. In loaded FI$Cal rows, Purchase of Services is a high-dollar DDS program label and should be interpreted as service-purchase activity rather than a single vendor or object category.

Interpretation: Drill into department, vendor / payee, fund, and account details to distinguish regional-center service purchases, administrative rows, adjustments, and confidential / vendor-suppressed rows.

Caveat: This label does not identify the specific service type by itself. Pair it with regional-center, vendor, account, and program-code context before making claims about what services were purchased.

Primary source: California Department of Developmental Services, Regional Center Eligibility and Services

Selection: top visible agency rollup label.

The Department of Child Support Services rollup mixes ordinary program administration with large child-support payment, advance, and recovery mechanisms. Loaded FY23-FY25 FI$Cal rows total about $11.70B. The largest branches are Fund 8031 Child Support Payment Trust Fund / Budget Reference 601 custodial State Disbursement Unit payment activity, Fund 9726 Child Support Services Advance Fund / Budget Reference 601 consolidated advance and clearing activity, Child Support Administration local-assistance rows split across Federal Trust Fund, General Fund, and Fund 8004 Child Support Collections Recovery Fund, and a smaller Child Support Automation branch.

Interpretation: Do not read the department total as ordinary state operating spending or as direct state-funded support to families. Separate administration, automation, custodial SDU payment principal, advance / clearing mechanics, collections-recovery financing, federal share, General Fund share, and trust / revolving fund timing.

Caveat: The same department contains trust / custodial principal flows, program-cost advances, local child support agency administration, and automation costs. Fund and budget-reference context is essential before making public claims.

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

Selection: top visible agency rollup label.

The Department of Rehabilitation is the state department responsible for vocational rehabilitation, independent living, and disability-employment services. The DOF Program Crosswalk maps BU 5160 to FI$Cal programs 4210 / 4210010 / 4210037 for vocational rehabilitation and 4215 / 4215010 / 4215019 for independent living. Loaded Department of Rehabilitation rows are therefore mapped department / program branches, not unknown labels. The department's official budget is dominated by Federal Trust Fund support, and the federal vocational rehabilitation program uses a federal / state cost-share structure.

Interpretation: Treat this as federally supported vocational rehabilitation, independent-living services, client-service purchasing / administration, and related state-operations support for Californians with disabilities. Split Federal Trust Fund, General Fund match, client services, payroll / administration, SCO inbound interface, indirect-cost / recovery, and positive / negative allocation pairs before making service-level claims.

Caveat: This is not a pure local-assistance grant card. Loaded gross movement can exceed the unresolved dashboard scope because SCO inbound interface, Other Items of Expense, client-service, indirect-cost / recovery, and reversal rows inflate absolute movement. Net and gross should be interpreted separately, and FY25 remains partial in the current load.

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

Selection: top visible agency rollup label.

The loaded Child Care rows should be treated primarily as Department of Social Services / CDSS child care local assistance after the July 1, 2021 SB 98 transfer of many child care programs from CDE to CDSS. The 2025-26 CDSS budget display shows subprogram 4270020 Child Care and Development at $6.663B total, including $6.605B local assistance and $58.0M state operations. LAO's enacted child care view is broader at $7.448B across CalWORKs Stage 1 / 2 / 3, CAPP, General Child Care, Bridge, Migrant Child Care, children with severe disabilities, and support programs. CDE remains the administrator for California State Preschool and TK / UPK-related education funding, so those rows should not be folded into CDSS subsidized child care.

Interpretation: Treat Child Care as DSS / CDSS-administered local assistance and provider / subsidy mechanics. Split vouchers, direct contracts, county-administered Stage 1, APP-administered Stage 2 / 3 / CAPP, federal CCDF, provider-payment supplements, infrastructure, quality / support, State Preschool, and TK before making claims.

Caveat: Most child care dollars are local assistance or provider / contractor payment flows, not state operating costs. Older CDE child care pages can describe programs that moved to CDSS; use the CDE transition caveat before assigning FY23-FY25 department ownership.

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

Selection: top visible agency rollup label.

The FY 2023-24 Final Change Book contains 29 change-book entries covering 18 item numbers for reference number 011. These entries span 12 departments and operating character(s): STATE OPERATIONS. Example issue titles: 2022 California State Payroll System Reappropriation; Administrative Support for Evolving Program Operations; COVID-19 Update; Cannabis Convictions Resentencing Reversions; County Bed Billing Reimbursement Authority; Court Reporter Augmentation Reversion; Court Reporter Rate Increase Reversion; DJJ Closure; Direct Deposit Implementation; Enhanced Treatment Program (ETP) Staffing; Extend Funding for Health Insurance.... Fund codes seen in the change-book entries include: 0001, 0557, 0588, 0890, 0920, 0929, 0932, 9740.

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

Selection: top visible agency rollup label.

The California Health Benefit Exchange, branded as Covered California, operates California's health insurance marketplace. Covered California's FY 2025-26 approved budget totals $496.1M and supports plan management, eligibility and health transformation, marketing / outreach / sales, service center and consumer experience, technology, and administration. Covered California's ACFR presents it as a single enterprise fund and reports FY 2024-25 operating revenue of $442.3M, operating expenses of $425.6M, and operating income of $16.7M. Operating revenues are driven by enrollment, on-exchange average carrier premiums, and participation fee rates. In loaded FY23-FY25-to-date FI$Cal rows, the CA Health Benefit Exchange branch totals about $2.59B net and $2.89B of gross dollar movement across about 105,000 source rows, dominated by Fund 3175 California Health Trust Fund / Non-Budget Act State Operations, plus smaller Fund 3381 Health Care Affordability and General Fund Budget Act Local Assistance rows.

Interpretation: Treat this as exchange / marketplace operations, enrollment and consumer-service infrastructure, carrier-participation-fee financed administration, and distinct affordability / local-assistance mechanics where Fund 3381 or General Fund local assistance appears. It is not Medi-Cal, not a General Fund health program by default, and not the total flow of insurance premiums paid by consumers.

Caveat: Loaded FI$Cal rows use broad accounts such as Health and Medical, external / interdepartmental consulting, payroll, technology, grants, and postage. These chartfields do not by themselves identify final consumers, carrier premium tax credits, or insurer-level premium flows. Reconcile Fund 3175 state-operations rows to Covered California budget / ACFR categories, and treat Fund 3381 / General Fund local-assistance rows as a separate state-affordability / subsidy review path.

Primary source: Covered California FY 2025-26 Approved Budget and FY 2024-25 ACFR

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

Selection: top visible agency rollup label.

The Department of Health Care Access and Information branch combines health workforce grants, scholarships, fellowships, loan repayment, facility construction and seismic oversight, health data and reporting, affordability regulation, Cal-Mortgage / facility-financing activity, and administration. In promoted FY23-FY25 data through FY25 period 8, this branch totals about $1.26B net and $1.38B of absolute movement across 225,170 source rows. Split local assistance, state operations, administration, oversight, and accounting / interface rows before assigning substantive meaning.

Interpretation: Treat HCAI as a mixed health access and regulatory department, not as one generic health program. Split major rows into workforce local assistance and awards, facilities-development fee-supported state operations, data / reporting and affordability state operations, Cal-Mortgage and facility-financing support, Health Care Payments Data implementation, and administration. Use program, fund, budget reference, account, and state / local category to distinguish direct workforce awards from program administration, regulatory oversight, data infrastructure, facility-plan review, loan-insurance activity, and transfer / clearing rows.

Caveat: FY25 transaction coverage in the local Open FI$Cal pointer is partial through period 8, and Open FI$Cal is unaudited and can include reversals and adjustments that do not reconcile directly to Governor's Budget basis. Hospital Building Fund / Program 9999 rows have very high gross and near-zero net movement and should be tagged as clearing, allocation, SCO interface, or reversal churn rather than substantive facility spending unless document-level evidence proves otherwise. Budget-reference suffix variants such as 1011, 1012, 1013, 1015, 1019, 501, 595, 601, and 605 need Active Item List or budget-bill evidence for exact suffix-level authority.

Primary source: California 2025-26 Governor's Budget, Department of Health Care Access and Information

Selection: top visible agency rollup label.

The California Department of Aging branch is primarily aging-services local assistance and provider / pass-through funding, plus much smaller CDA administration and oversight. In promoted FY23-FY25 data through FY25 period 8, this branch totals about $1.27B net and $1.36B of absolute movement across 214,192 source rows. Split local assistance, state operations, administration, oversight, and accounting / interface rows before assigning substantive meaning.

Interpretation: Treat CDA totals as aging-services grants / pass-throughs and local service-network funding first, then separate CDA state operations, administration, oversight, policy / planning, and support rows. Use program, fund, budget reference, account, and state / local category to distinguish OAA / AAA service grants, nutrition, supportive services, caregiver, ombudsman, ADRC, HICAP, CBAS / MSSP, ARP / HCBS relief, and administrative costs.

Caveat: FY25 transaction coverage in the local Open FI$Cal pointer is partial through period 8, and Open FI$Cal is unaudited and can include reversals and adjustments that do not reconcile directly to Governor's Budget basis. Large zero-net 9999 / 999x program movement should be tagged as clearing, allocation, SCO interface, or adjustment churn rather than substantive aging-service spending unless document-level evidence proves otherwise. Some Budget Act Local Assistance suffix variants require budget bill or Active Item List evidence for precise suffix-level authority.

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

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

Selection: agency anchor reference.

The Education agency rollup contains K-12 apportionments and grants, community college funding, University of California and California State University support, student aid, school facilities, credentialing, and related education programs. In loaded FI$Cal spending, the largest branch is the Department of Education, where many rows are formula-driven Principal Apportionment and local-assistance payments rather than direct state operating expenses. Loaded CDE LCFF summaries show FY24 / 2024-25: $79.7B LCFF entitlement, $39.3B net state aid, $13.2B Education Protection Account, $29.0B local revenue / in-lieu property taxes, 5,552,297 funded ADA; FY25 / 2025-26: $81.6B LCFF entitlement, $43.5B net state aid, $10.6B Education Protection Account, $29.4B local revenue / in-lieu property taxes, 5,506,094 funded ADA. Loaded CDE census enrollment files show 2023-24: 5,837,690 enrolled students, 1,074,833 English learners (18.4%); 2024-25: 5,806,221 enrolled students, 1,009,066 English learners (17.4%).

Interpretation: Use the agency-level total as an entry point. Drill into Department of Education, State School Fund, LCFF / school apportionments, fund source, budget reference, and recipient / LEA context before making public claims.

Caveat: Education agency totals mix state operations, K-12 formula funding, higher education, student aid, bond / capital outlay, and accounting transfers. The agency rollup is not equivalent to classroom spending.

Primary source: California Department of Education Principal Apportionment and LCFF Summary Data

Selection: top visible agency rollup label.

The Department of Education row contains large education apportionment, grant, and program-payment activity. Many high-dollar rows relate to Principal Apportionment and other payments to local educational agencies rather than direct state operations.

Interpretation: Education spending often flows through formulas and apportionments. Drill into State School Fund, program, budget reference, and CDE apportionment evidence before interpreting year-over-year changes.

Primary source: California Department of Education Principal Apportionment

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

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

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 $74.22B net and $255.45B of absolute movement across 17,849,866 source rows. It is still dominated by account 5390950, SCO Inbound Interface Department Expenditures, which Open FI$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

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

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

Selection: top visible agency rollup label.

The Community Colleges Board of Governors rollup is dominated by community-college apportionment mechanics rather than direct state operations. In promoted FY23-FY25 data through FY25 period 8, it totals about $22.91B net and $75.45B of absolute movement across 25,888 source rows. The largest branch remains Fund 0342 State School Fund activity: positive Non-BA Local Assistance 604 rows paired with negative 698 offset rows under year of enactment 1973. Other major branches include General Fund apportionments, Education Protection Account 601 / 698 with General Fund 610 counterpart rows, Student Equity and Achievement, Student Success Completion, EOPS, Disabled Students, lottery education funds, and capital outlay.

Interpretation: Treat this department as a community-college funding / apportionment gateway. Drill into State School Fund 604 / 698 pairs, General Fund apportionments, EPA 601 / 698 / 610, program labels, district payment schedules, SCFF exhibits, local revenue, and capital outlay before making claims.

Caveat: Public sources anchor the State School Fund Part B authority and CCCCO apportionment reporting, but no public source reviewed directly defines exact FI$Cal suffix 604. The 604 label remains a behavioral interpretation supported by fund authority, department context, and repeated row pairings.

Primary source: California Community Colleges Chancellor's Office Apportionment Reports

Selection: top visible agency rollup label.

The California Student Aid Commission branch is mostly student financial-aid local assistance, not agency operating overhead. In loaded FY23-FY25 FI$Cal rows, CSAC is almost entirely General Fund grants and subventions in program code 5755000000, with much smaller state operations, Public Interest Attorney Loan Repayment Account, Cash for College Fund, College Access Tax Credit Fund, federal, and reimbursement rows. DOF's 2025-26 display shows program 5755 Financial Aid Grants Program with about $2.963B all funds, including about $2.937B local assistance and $25.6M state operations. The same display breaks the financial-aid portfolio into Cal Grants, Middle Class Scholarship, Golden State Teacher Grants, Dream Act Service Incentive Grants, Chafee, California Military Department GI Bill, Law Enforcement Personnel Dependents Scholarships, Cal-HBCU Transfer Grant, Cal-SOAP, Cash for College, and loan repayment programs. The Middle Class Scholarship requires a separate award-year / program-cost view because the 2025-26 enacted CSAC table shows participants but no same-year award appropriation under the loan-and-arrears funding treatment.

Interpretation: Treat CSAC as a financial-aid pass-through / award-administration branch. Separate student award local assistance from state operations, technology / administration, outreach contracts, loan repayment, special funds, reimbursements, institutional support, and one-time institutional allocations before comparing to school operations or university support. For Middle Class Scholarship, show both program-cost / award-year basis and appropriation / cash-accounting basis.

Caveat: Open FI$Cal rows do not expose the recipient-student award detail or all program components directly. Public DOF / LAO component tables are needed to split the large General Fund grants-and-subventions rows into Cal Grants, MCS, Golden State Teacher Grants, and other award programs. Middle Class Scholarship timing is especially important because 2025-26 program costs and appropriation timing can differ under the loan-and-arrears funding treatment.

Primary source: California 2025-26 Enacted Governor's Budget, Education / California Student Aid Commission

Selection: top visible agency rollup label.

In the loaded education rows, budget reference 602 repeatedly appears as a large positive Department of Education / State School Fund local-assistance / apportionment counterpart to negative budget reference 698 rows, mostly with year of enactment 1973. DOF Manual of State Funds Fund 0342 says State School Fund appropriations are pass-through local assistance, are apportioned under Article IX and Education Code authority, and were divided by Chapter 940, Statutes of 1973 into Part A for elementary / high school and Part B for community colleges.

Interpretation: Treat 602 as a positive State School Fund K-12 apportionment branch under the 1973 authority context, while preserving that the exact FI$Cal suffix meaning is inferred from block rules and row behavior.

Caveat: Public sources anchor the fund authority and 1973 split, but do not directly say that Budget Reference 602 means K-12 State School Fund apportionment. Pair with fund, department, year of enactment, account, and 698 offset rows.

Primary source: California Department of Finance Manual of State Funds, Fund 0342

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

Selection: top visible agency rollup label.

In the loaded education rows, budget reference 601 is prominent in Education Protection Account school-apportionment activity. CDE states that EPA provides LEAs with general purpose state aid under Article XIII, Section 36, and that EPA is a component of an LEA's LCFF entitlement as calculated in the Principal Apportionment. CDE Principal Apportionment calculation guidance says LCFF state aid is determined by subtracting local property taxes and the EPA entitlement from LCFF entitlement.

Interpretation: Interpret 601 rows beside Education Protection Account, LCFF, General Fund 610, and 698 offset context. Forensic review should compare positive EPA 601 rows to negative EPA 698 rows, matching General Fund 610 rows, and CDE EPA schedules.

Caveat: The repository has official EPA / LCFF offset context and observed FI$Cal pairings, but no public source reviewed defines exact budget reference 601 as the EPA code.

Primary source: California Department of Education Education Protection Account

Selection: top visible agency rollup label.

DOF reference-number guidance places 698 in the Non-Budget Act Local Assistance expenditure-transfer range for `Less Funding provided by (Fund Name)` records. In Education Fund 0342 rows, DOF identifies Fund 0342 as the State School Fund under California Constitution Article IX, Section 6 and Education Code authority. CDE Principal Apportionment context describes state funding for LEAs through the State School Fund and Education Protection Account. The loaded FY24 Education / Fund 0342 / Ref 698 profile should therefore be read as State School Fund transfer / offset mechanics tied to education apportionment funding, not as a standalone public program label.

Interpretation: Use loaded net for public-facing impact and treat gross movement as transfer / interface churn. Pair 698 with positive local-assistance or apportionment rows in the same fiscal year, fund, program, and department before interpreting the net effect.

Caveat: Ref 698 is not a public program label. A negative 698 amount is expected for the less-funding-provided-by receiving-fund leg and should not be read as ordinary vendor spending, a program cut, or $193B of substantive spending. In the FY24 profile, State School Fund rows net to about -$54.3B, while lower-grain SCO-interface movement can inflate gross activity without changing public-facing net impact.

Primary source: DOF Reference Numbers; DOF Manual of State Funds Fund 0342; CDE Principal Apportionment

Selection: top visible agency rollup label.

State Preschool remains a Department of Education / CDE program even after the SB 98 child care transfer. LAO says State Preschool programs offered by local educational agencies are funded with Proposition 98 General Fund, while non-LEA State Preschool providers are funded with non-Proposition 98 General Fund. The 2025-26 CDE budget display shows a State Preschool Budget Act appropriation and related Child Development appropriation rows within CDE, and the LAO enacted preschool view reports State Preschool at $2.806B and TK at $4.128B.

Interpretation: Keep LEA State Preschool separate from CDSS child care vouchers and contracts. Reconcile against CDE State Preschool, Prop 98, provider-rate, prospective-pay, and TK / UPK context before combining early care and education totals.

Caveat: The CDE 5210 Special Programs display is broader than State Preschool, so do not treat the full CDE 5210 amount as preschool. LEA / non-LEA State Preschool rows can share similar provider-payment language with CDSS child care rows.

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

Selection: top visible agency rollup label.

Title I, ESEA is a federal education program. In loaded FY23-FY25 FI$Cal rows, this program label is entirely Department of Education / Federal Trust Fund / Budget Act Local Assistance. CDE's Title I page describes Title I schoolwide programs as comprehensive programs to improve outcomes for all students in a Title I, Part A school, under the Elementary and Secondary Education Act as reauthorized by ESSA.

Interpretation: Treat loaded Title I rows as federal-source local assistance administered by CDE. Split by award year, Budget Act item / reference, federal grant award, schoolwide / targeted assistance, support / improvement status, and LEA allocation files where available.

Caveat: The FI$Cal row is a state accounting view of federal education grant authority. It does not by itself show school-level services, student counts, allocation formulas, or drawdown timing.

Primary source: California Department of Education, Title I: Improving Academic Achievement

Selection: top visible agency rollup label.

In the loaded education rows, budget reference 670 is the largest General Fund State School Fund local-assistance row. DOF's Fund 0342 Manual entry says the State Controller transfers from the General Fund the sums needed to provide State School Fund apportionments certified by CDE and the Community Colleges Chancellor. Article XIII B and Government Code Division 9 provide 1979-1980 appropriations-limit context, but the public sources reviewed do not show that the 1980 laws created or named budget reference 670. Read 670 as a strong General Fund counterpart clue, not as a publicly defined statutory title.

Interpretation: Treat this as a high-dollar General Fund school-apportionment / local-assistance clue. Drill into fiscal year, year of enactment, fund, program, account, and paired State School Fund / EPA rows before making public claims.

Caveat: The repository has not found a public source that defines the exact suffix 670 in prose or maps General Fund / YOE 1980 / 670 to Chapter 1205, Chapter 288, or another specific 1980 statute. The current interpretation combines the official 601-694 Non-Budget Act Local Assistance block rule, Fund 0342 General Fund transfer authority, Article XIII B / Government Code Division 9 context, and repeated FI$Cal row behavior.

Primary source: DOF Manual of State Funds, Fund 0342; California Department of Education Principal Apportionment

Selection: top visible agency rollup label.

The DOF Manual of State Funds says state support for the basic educational program is financed through the State School Fund under California Constitution Article IX, Section 6 and Education Code sections 41880-41964 and 14000-14044. The fund entry says appropriations are based on prior-year average daily attendance, are pass-through local assistance, and are apportioned under constitutional, Education Code, and Government Code rules. It also states that Chapter 940, Statutes of 1973 divided the fund into Part A for elementary / high school purposes and Part B for community college purposes.

Interpretation: Large State School Fund rows should be read as constitutional / statutory apportionment mechanics. Drill into department, 1973 year of enactment, budget reference, and 698 offset rows before interpreting them as ordinary current-year Budget Act spending.

Caveat: Public sources anchor the State School Fund authority and the 1973 Part A / Part B split. They do not directly define FI$Cal suffixes 602 or 604; those remain best interpreted from block rules, fund context, and observed pairings.

Primary source: California Department of Finance Manual of State Funds, Fund 0342

Selection: top visible agency rollup label.

School apportionment rows are related to the distribution of state funds to local educational agencies. CDE's Principal Apportionment includes LCFF, special education, expanded learning, arts and music, equity multiplier, and other state-funded programs that are certified and adjusted through the fiscal year.

Interpretation: Use CDE apportionment certifications, funding exhibits, and payment schedules to explain timing and year-over-year movement.

Primary source: California Department of Education Principal Apportionment

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 $17.92B net and $18.57B of absolute movement across 51,234,726 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

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 $38.06B net and $39.78B of absolute movement across 18,695,496 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

Selection: top visible agency rollup label.

The Teacher Credentialing Commission branch should be treated as a mixed educator-workforce grant and credentialing-operations department. DOF's Program Crosswalk maps BU 6360 to CTC programs including 5381 Preparation and Licensing of Teachers, 5388 Classified School Employee Teacher Credentialing Program, 5397 Educator Preparation, 5399 Administration, and 9999 Clearing Account. In the current FY23-FY25 extract, the largest movement is Grants and Subventions, especially account 5432000 Grants and Subventions - Governmental, tied to educator-workforce local-assistance grant programs. CTC's eBudget display describes Educator Preparation as competitive grants to LEAs to recruit, prepare, and retain credentialed K-12 educators, and the Classified School Employee Teacher Credentialing Program as grants to K-12 LEAs supporting classified employees becoming certificated classroom teachers.

Interpretation: Split CTC into educator-preparation local-assistance grants, classified-school-employee credentialing grants, preparation / licensing operations, administration, clearing-account rows, and Teacher Credentials Fund fee-supported operations.

Caveat: Large loaded rows use Non-Budget Act Local Assistance references 602, 603, 604, 610, 611, and 613. Public range evidence supports Non-Budget Act Local Assistance treatment, but suffix-level public meanings for those exact CTC references remain unresolved. Interpret gross movement as grant activity with substantial reversal / reclassification churn rather than final disbursement volume.

Primary source: California 2025-26 Enacted Governor's Budget, Education; Department of Finance Program Crosswalk

Selection: top visible agency rollup label.

The FY 2023-24 Final Change Book contains 10 change-book entries covering 5 item numbers for reference number 161. These entries span 3 departments and operating character(s): LOCAL ASSISTANCE. Example issue titles: Align Federal Individuals with Disabilities Education Act Fund Local Assistance; Align Federal Individuals with Disabilities Education Act Local Assistance State Improvement Grant; California Newcomer Education and Well-Being Reappropriation; California Newcomers (CalNEW) Program; One-Time Federal Carryover for Individuals with Disabilities Education Act Local Assistance; One-Time Federal Carryover for Individuals w.... Fund codes seen in the change-book entries include: 0001, 0890.

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

Selection: top visible agency rollup label.

School Facilities Aid Program `6350` is capital local assistance for school facility projects, not ordinary CDE instructional operations or DGS / OPSC payroll. Schedule 9 displays `6350` as Local Assistance. In loaded FY23-FY25 FI$Cal rows, the branch totals about `$2.984B` net and `$6.459B` gross movement across `5,205` rows. The main source funds are General Fund, 2016 / 2006 / 2004 / 2002 State School Facilities bond funds, the Full-Day Kindergarten Facilities Account, charter school facilities accounts, and smaller school-site or emergency-repair funds. OPSC describes the School Facility Program as grant funding for acquiring school sites, constructing new facilities, and modernizing existing facilities.

Interpretation: Treat these rows as school-facilities capital grants / apportionments to local educational entities. Drill into fund, program code, budget reference, OPSC / SAB project status, and release timing to separate General Fund bridge support, bond-funded apportionments, Full-Day Kindergarten facilities, charter facilities, emergency repair, and fund-release adjustments.

Caveat: SAB approval, unfunded approval, apportionment, fund release, and local expenditure can occur in different periods. Negative or offset rows can reflect expense-transfer, fund-condition, or release-timing adjustments. Administrative OPSC / DGS state operations and bond administrative set-asides should be classified separately from high-dollar 6350 local assistance.

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

Selection: top visible agency rollup label.

The University of California is high-dollar because the public DOF / eBudget display includes UC's broad all-funds operating scale, not just direct state support. The 2025-26 DOF UC display shows about $56.2B all funds versus about $5.1B total state funds. UCOP similarly describes UC's operating budget as a mix of core funds, medical centers, sales and services, government grants / contracts, private support, and other revenues; core funds are about 20% of operations and include State General Fund, UC General Funds, and student tuition and fees. In loaded FY23-FY25 Open FI$Cal rows, the UC branch totals about $13.0B net and is mostly General Fund State Operations support through account 5390950 SCO Inbound Interface Dept Exp, with smaller special-fund, lottery, medical-research, graduate-medical-education, and bond / capital rows.

Interpretation: Treat 6440 General Fund rows as state support to UC, but treat DOF all-funds totals, Fund 0993 University Funds--Unclassified, medical-center revenues, tuition / fees, grants / contracts, UCOP pass-throughs, fee-for-service activity, and restricted special funds as UC-associated enterprise or restricted flows unless the row specifically identifies a state appropriation, capital item, or cash payment.

Caveat: UC appropriations are designated State Operations even though UC is constitutionally distinct and the state does not directly authorize UC employee positions in the same way it does for typical state departments. Do not compare UC State Operations labels to normal executive-agency operating budgets without this caveat.

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

Selection: top visible agency rollup label.

Loaded `Community School Grant Program` rows are Department of Education / General Fund local assistance under Grants and Subventions. CDE describes the California Community Schools Partnership Program (CCSPP) as state grant funding to help LEAs establish, expand, or coordinate community schools that align school, family, community, county, nonprofit, health, mental health, and social-service resources. CDE identifies legal authority in Education Code sections 8900-8902 and the Budget Acts of 2021 and 2022, and says more than $4B was appropriated to support and expand community schools until June 30, 2032. In loaded FY23-FY25 FI$Cal rows, the branch shows about -$2.79B net but about $59.44B of gross movement because large fiscal-year-end accrual and reversal entries dominate the accounting rows.

Interpretation: Treat this as CDE-administered state grant local assistance to LEAs and county offices, not ordinary CDE state operations. Use CDE CCSPP funding profiles and results files for grant cohorts, recipient lists, award levels, and program design; use FI$Cal rows to understand state accounting timing and budget-reference / fund mechanics.

Caveat: The loaded FI$Cal net amount is not the same as the total program appropriation or final LEA grant spending. Very large positive and negative entries occur around fiscal year close and opening periods, indicating accrual / reversal or timing mechanics. Do not interpret the negative net as program cancellation or money flowing back from schools without document-pair review and CDE funding-result reconciliation.

Primary source: California Department of Education, CCSPP Implementation Grant FAQs

Selection: top visible agency rollup label.

Loaded Special Education Program rows are Department of Education / General Fund / Budget Act Local Assistance 161. CDE's Special Education allocations page describes the distribution of state funds for special education programs, including Assembly Bill 602, Out-of-Home Care, Extraordinary Cost Pool, necessary small SELPA ECP mental health services, Infant Entitlement, Mental Health Services, and Early Intervention Preschool Grant. These are local-assistance / apportionment mechanics for special education, not ordinary CDE state operations.

Interpretation: Treat Special Education Program rows as CDE local assistance to local educational agencies / SELPA-related structures. Reconcile against CDE special education apportionments, AB 602, ECP, infant, preschool, and mental health services schedules.

Caveat: The loaded row is a state accounting rollup and does not identify individual students, services, SELPAs, LEAs, or special education cost pressures without CDE apportionment exhibits.

Primary source: California Department of Education, Special Education Allocations and Apportionments

Selection: top visible agency rollup label.

In the loaded education rows, budget reference 604 appears primarily in Community Colleges Board of Governors State School Fund activity and pairs closely with negative budget reference 698 rows, mostly with year of enactment 1973. DOF Manual of State Funds Fund 0342 says Chapter 940, Statutes of 1973 divided the State School Fund into Part A for elementary / high school purposes and Part B for community college purposes, with the Board of Governors of the California Community Colleges / Org 6870 responsible for amounts apportioned and transferred to community colleges and adult schools maintained in conjunction with community colleges. CCCCO apportionment reports provide current context for community-college apportionment schedules, SCFF exhibits, EPA, local revenue, and State General Fund components.

Interpretation: Use 604 as the observed community-college State School Fund Part B apportionment branch under the 1973 authority context. Preserve that the exact FI$Cal suffix meaning remains inferred rather than directly codebook-defined.

Caveat: Public sources anchor the community-college Part B authority and 1973 split, but do not directly say that Budget Reference 604 means community-college State School Fund apportionment. Treat the suffix-level label as a Tier 3 behavioral inference on top of Tier 1 block rules and Tier 2 fund authority.

Primary source: California Department of Finance Manual of State Funds, Fund 0342

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

Selection: top visible agency rollup label.

CSU Long Beach appears in the loaded FI$Cal data as a CSU campus department label, not as a single program, major, vendor, or classroom-only category. Loaded FY23-FY25 rows total $1.4B net and $5.0B of gross dollar movement across 5,851 rows. The campus branches are dominated by CSU Trust Fund and related CSU special-fund / SCO-interface activity, with General Fund support and dormitory-construction or other special-fund rows depending on campus. CSU's official budget materials describe the system operating budget as a mix of state General Fund, tuition and other fee revenue, student financial aid, student services, institutional support, instruction, plant operations, and special funds such as housing, parking, and auxiliary programs.

Interpretation: Treat this as campus-level CSU fiscal activity. Split by fund, budget reference, account, and sign before interpreting purpose. General Fund rows are state support; CSU Trust Fund rows can include tuition / fees and campus operating activity; dormitory and parking-related funds should be treated as self-supporting housing / parking or capital-financing mechanics; auxiliary activity may be associated with separate legal entities and annual audited reporting.

Caveat: The loaded label does not prove that all dollars were spent on instruction at CSU Long Beach. Key loaded funds include 0001 General Fund; 0576 CSU Dorm Cnstr Fd, Ca St; 0948 CSU Trust Fund. Key budget references include 001 BA State Operations-Support001; 510 Non-BA State Operations-Sup510; 803 Non-BA Capital Outlay Proj 803. Key accounts include 5390950 SCO Inbound Interface Dept Exp. Positive and negative rows can reflect SCO inbound interface, reversals, trust-fund timing, housing / debt / capital activity, or other campus accounting mechanics.

Primary source: California State University 2025-26 Operating Budget and DOF CSU Budget Display

Selection: top visible agency rollup label.

The loaded `Board of Trustees-Fiscal Mgmt` branch is a CSU systemwide fiscal-management and financing-account label, not a campus operating budget by itself. In loaded FY23-FY25 FI$Cal rows, it totals about $3.35B net and about $5.43B of gross movement across 2,402 rows. The branch is concentrated in CSU Dormitory Construction Fund, CSU Dormitory Interest and Redemption Fund, CSU Trust Fund, General Fund, and a small Road Maintenance and Rehabilitation Account row. Almost all loaded dollars use account 5390950 SCO Inbound Interface Department Expenditures, with Budget References 501, 510, 803, and 001. DOF's CSU budget display shows CSU support as a State Operations item with General Fund, Federal Funds Not in State Treasury, CSU Trust Fund, and Road Maintenance and Rehabilitation Account sources; CSU's own budget materials distinguish state General Fund, tuition and fee revenue, housing / auxiliary / special funds, academic facilities, and infrastructure from ordinary campus operations.

Interpretation: Treat this as a CSU systemwide fiscal, trust, dormitory, debt-service, and financing-mechanics branch. Split CSU Trust Fund activity, Dormitory Construction Fund, Dormitory Interest and Redemption Fund, General Fund support, capital-outlay reference 803, and SCO-interface rows before comparing it to campus instructional spending or student aid.

Caveat: This loaded label does not describe one campus, one program, or one classroom-service category. Large positive and negative movement can reflect trust-fund, dormitory-construction, debt / redemption, SCO-interface, and timing activity. Use CSU budget and fund-condition statements, fund manuals, budget reference, and account detail before making public claims about how these dollars were used.

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

Selection: top visible agency rollup label.

The FY 2023-24 Final Change Book contains 3 change-book entries covering 1 item numbers for reference number 196. These entries span 1 departments and operating character(s): LOCAL ASSISTANCE. Example issue titles: Adjust LEA State Preschool Inclusivity Adjustments; LEA State Preschool Cost-of-Living Adjustment. 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

Selection: top visible agency rollup label.

Apportionments are state funding calculations and distributions to local educational agencies. CDE states that Principal Apportionment calculations adjust the flow of funds throughout the fiscal year as information becomes known.

Interpretation: Apportionment rows are timing- and formula-sensitive. Check the certification period, payment schedule, and prior-year adjustment context.

Primary source: California Department of Education Principal Apportionment

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

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

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 $74.22B net and $255.45B of absolute movement across 17,849,866 source rows. It is still dominated by account 5390950, SCO Inbound Interface Department Expenditures, which Open FI$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

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

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

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

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

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

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

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 $38.06B net and $39.78B of absolute movement across 18,695,496 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

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

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

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 $17.92B net and $18.57B of absolute movement across 51,234,726 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

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

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

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

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

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

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

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

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

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

Selection: top visible agency rollup label.

DOF's public reference-number guidance places Budget Reference 901-910 in the Non-Budget Act Pension Benefits range. In promoted FY23-FY25 data through FY25 period 8, 906 totals about -$115.2M net and $36.43B of absolute movement across 5,369 source rows. 906 is overwhelmingly a Special Deposit Fund branch under the State Treasurer, year of enactment 1945, and unscheduled appropriation category 11 / 15 program buckets. Use the suffix as a pension-benefit reference clue and immediately split by fund, department, account, sign, and SCO interface detail before interpreting net or gross dollars.

Interpretation: Treat 906 as a high-dollar fiduciary / custodial pension-benefit accounting branch, not ordinary program spending. Drill into fiscal year, program category, account, positive / negative pairs, and SCO interface detail before interpreting net or gross dollars.

Caveat: Public sources identify the official Non-Budget Act Pension Benefits range and the Special Deposit Fund's fiduciary purpose, but they do not define suffix 906 in a public codebook. The State Treasurer / Fund 0942 role is inferred from repeated loaded FI$Cal behavior.

Primary source: DOF Reference Numbers and DOF Manual of State Funds, Fund 0942

Selection: top visible agency rollup label.

The generated label `Unsched Items of Approp Cat 11` is an accounting / control bucket, not one public program. In BU 6350 School Facilities Aid Program rows, user-supplied Open FI$Cal scans show Cat 11 with school-facilities bond funds, account `5432000 Grants and Subventions - Gov`, and Non-Budget Act Local Assistance `601`. In other warehouse contexts the same category can appear with Special Deposit Fund / State Treasurer activity.

Interpretation: Use the label as a drilldown gateway. For BU 6350 / bond-fund / grants-subventions rows, show `School Facilities Aid Program - Unscheduled Items of Appropriation Cat 11 (bond-funded local assistance)`.

Caveat: The category number remains unresolved in public codebooks. The school-facilities wording is context-specific and should not be applied globally to all Cat 11 rows.

Primary source: Open FI$Cal School Facilities Aid Program transaction files

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

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

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

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

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

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

Selection: top visible agency rollup label.

The loaded Office of Planning & Research department label should not be interpreted as ordinary OPR operations alone. The organization is now the Governor's Office of Land Use and Climate Innovation (LCI), and loaded FY23-FY25 rows combine planning operations, local-assistance and grant pass-throughs, federal / state grant mechanics, California Volunteers service-corps activity, Strategic Growth Council climate / community grants, Office of Community Partnerships and Strategic Communications outreach, and clearing / interface movement. The user-supplied OPR / 0650 worksheet profile totals 40,648 rows, about $771.7M net, and about $2.49B gross movement.

Interpretation: Split the department first by program code, then fund, budget reference, and account. Treat 0360 as OPR / LCI State Planning and Policy Development operations plus selected planning-grant support; 0365 as California Volunteers service-corps, AmeriCorps, and grant mechanics; 0370 as Strategic Growth Council climate / community grant activity, especially GGRF local assistance; 0371 as OCPSC public-awareness, community-engagement, trusted-messenger, CBO, and media-campaign activity; 9999000000 as temporary clearing / interface movement; and Fund 8506 as ARPA / COVID recovery-fund grant mechanics and reclassification activity.

Caveat: Do not use the department label alone for public interpretation. Grant / subvention accounts 5432000 and 5432500 carry most substantive net spending, but program and fund determine whether the branch is California Volunteers, SGC, OCPSC, or planning grants. Program 9999000000 and account 5390950 should be shown as clearing / interface / correction movement unless document-level review proves substantive spending. Fund 8506 has low or negative net against high gross and should be treated as COVID / ARPA recovery-fund mechanics and reclasses until paired by document, fund, reference, program, and account.

Primary source: California 2025-26 Governor's Budget, Governor's Office of Land Use and Climate Innovation

Selection: top visible agency rollup label.

The Office of Systems Integration, now the Office of Technology and Solutions Integration (OTSI), should be interpreted primarily as a state-operations health and human services IT / project-financing bucket, not as direct benefit spending or local assistance. Current eBudget materials place Program 0290 entirely in State Operations and describe OTSI's mission as procuring, managing, and delivering complex technology systems supporting HHS automation projects. The 2026-27 Governor's Budget lists systems including CalHEERS, CMIPS II, CWS / CMS, CWDS, CWS-CARES, EBT, EVV, SAWS / CalSAWS, WDTIP, and CDII. Fund 9745, the California Health and Human Services Automation Fund, dominates the budget and loaded rows. In loaded FY23-FY25 FI$Cal rows, OTSI / OSI totals about $1.57B net but about $4.87B gross movement across 36,859 rows, with nearly all activity in Program 0290 and Fund 9745. Major account branches include Administrative consulting / professional services, SCO inbound interface rows, permanent civil-service payroll, computer equipment, and IT / project support costs.

Interpretation: Classify OTSI / OSI as state-side IT project delivery and systems integration. Keep OTSI project / vendor / state-operations authority separate from the benefit programs and local assistance those systems support. Use system-specific sources for CWS-CARES, CalHEERS, CalSAWS / SAWS, EBT / SUN Bucks, CMIPS, EVV, WDTIP, and CDII. Treat Fund 9745 as an automation / project-financing fund and Budget Reference 001 as Budget Act State Operations support, even when project users are counties, eligibility workers, providers, or benefit recipients.

Caveat: Do not treat OTSI State Operations rows as ordinary office overhead or as direct benefit payments. Large OTSI rows can be vendor / project implementation, county participation / readiness, data center / software, CDT oversight, APD / federal compliance, and cost-allocation / reimbursement mechanics. Companion CDSS / DHCS rows may carry local assistance or federal-fund sides of the same project, so avoid double counting without matching project, fund, department, and budget item context. Child support automation should not be merged into OTSI unless a row / source explicitly shows current OTSI ownership.

Primary source: California 2026-27 Governor's Budget, Secretary for California Health and Human Services Agency