A list of FY 2020-21 California Independent Special Districts.

In its ongoing effort to promote transparency in government, the California State Controller's Office created this website to make it easier for taxpayers to track revenues, expenditures, and other financial data reported by California's 58 counties, more than 450 cities and more than 4,800 special districts.

This dataset compares selected benefits of all the local public agencies that contracted with CalPERS. Agencies are listed alphabetically and include the plan types (miscellaneous or safety) and a five-digit code used for identification by CalPERS of the various benefit formulas.

Data on how certain services are provided to the populace of cities. See attachment for explanation of codes by clicking on the red "About" button towards the far right and scrolling down to the Attachments Section.

Net Other Postemployment Benefit (OPEB) Asset is the amount in excess of the amount owed to a defined benefit OPEB plan based on the actuarial present value (or other method) of the projected benefit payments for plan members and their beneficiaries less the plan’s net position. Net OPEB Liability is the amount owed to a defined benefit OPEB plan based on the actuarial present value (or other method) of the projected benefit payments for plan members and their beneficiaries less the plan’s net position.

Net Other Postemployment Benefit (OPEB) Asset is the amount in excess of the amount owed to a defined benefit OPEB plan based on the actuarial present value (or other method) of the projected benefit payments for plan members and their beneficiaries less the plan’s net position. Net OPEB Liability is the amount owed to a defined benefit OPEB plan based on the actuarial present value (or other method) of the projected benefit payments for plan members and their beneficiaries less the plan’s net position.

Net Pension Asset (NPA) is the amount in excess of the amount owed to a defined benefit pension plan based on the actuarial present value of projected benefit payments for plan members and their beneficiaries less the plan’s net position. Net Pension Liability (NPL) is the amount owed to a defined benefit pension plan based on the actuarial present value of projected benefit payments for plan members and their beneficiaries less the plan’s net position.

Net Pension Asset (NPA) is the amount in excess of the amount owed to a defined benefit pension plan based on the actuarial present value of projected benefit payments for plan members and their beneficiaries less the plan’s net position. Net Pension Liability (NPL) is the amount owed to a defined benefit pension plan based on the actuarial present value of projected benefit payments for plan members and their beneficiaries less the plan’s net position.

44 sheets of data, each sheet representing a table from the database that stores the information. The order of the sheets is based on the sequence of reporting forms for the Financial Transactions Report.