Glossary

Learn about commonly used terms and definitions used on this website.

Activity

The type of public service provided by a special district (such as water, sewer or health services). A special district may perform one or more activities.

Applicable Defined Benefit Pension Formula

The pension formula that will be used to calculate the future monthly retirement payment for employees under a defined benefit plan.

California Community Colleges

The largest system of higher education in the nation, with over 2 million students attending 114 colleges in 72 community college districts.

California State University

The nation's largest four-year public university system, comprising 23 campuses and eight off-campus centers serving a total of over 478,000 students.

City

California includes 482 municipalities that call themselves either cities or towns. San Francisco is a consolidated city-county and is reported as a city on this website.

County

California is divided into 58 counties, which serve as the default level of local government in the state. San Francisco is a consolidated city-county and is reported as a city on this website.

Deferred Compensation

The dollar amount paid by the employer toward the employee's deferred compensation plan. This includes 401(a), (b), (k), 403(b), and 457 plans.

Defined Benefit Plan Contribution

A portion of the total contribution paid by the employer towards the defined benefit plan for the year, which sometimes includes payment toward the unfunded liability. The defined benefit plan contribution is paid directly to the employer sponsored retirement plan and is not employee compensation for the calendar year. The amount of retirement benefits paid to an employee upon retirement are determined using a formula, based in part on an employee's age at retirement, final average salary, and length of service.

Department

A section of a larger organization that has specific duties.

Did Not File

The public employer, who was invited to participate in the program, but did not submit a compensation report to the State Controller's Office.

Elected Official

A person elected to office or appointed to fill out the remainder of a term. Information on elected officials is not available before 2013.

Employee(s)

The number of people who received a W-2 for the calendar year, Elected Officials (including those who received pay reported on IRS Form 1099), and all board members (compensated or uncompensated). Employees who work multiple positions, partial, and/or part-time are counted as one (1) employee. Contracted positions are not included.

Employee's Retirement Cost Covered

The dollar amount paid by the employer, on behalf of the employee, toward the employee's share of defined benefit plan costs.

Employer

The name of the individual reporting employer (such as City of Sacramento, Los Angeles County, Secretary of State, etc.).

Employer Type

There are eleven types of reporting employers on this website including: Cities, Counties, Special Districts, State Departments, California State University, University of California, Community College Districts, Superior Courts, First 5, Fairs & Expos, and K-12 education.

Failed to File

The public employer, required to submit a report, did not submit a compensation report to the State Controller's Office.

Fairs and Expos

The network of California fairs includes 52 District Agricultural Associations (DAA's), 6 county fairs, and the California Exposition and State Fair (Cal Expo).

First 5

Includes positions at the First 5 county commissions, which work to promote early development of children from newborns through age 5. Some First 5 county commissions are paid through their respective county or county office of education.

Health/Dental/Vision Contribution

The dollar amount paid by the employer toward the employee's health, dental, and/or vision care plans.

IRS Form 1099

An IRS Form 1099 is used to report payments made for services rendered to an individual who is not an employee and does not receive a W-2. Beginning with reporting year 2020, employers are required to report payments made to Elected Officials on IRS Form 1099. As such, the GCC website only includes payments reported on IRS Form 1099 paid to Elected Officials.

Judiciary

Includes positions at county superior courts, the state Supreme Court and the State Courts of Appeal.

K-12 Education

Includes positions at public school districts, charter schools, and county offices of education.

Lump-Sum Pay

The dollar amount paid to the employee for one-time cash-outs (including, but not limited to, paid excess vacation and sick leave, and legal settlements).

Multiple Positions

Refers to an employee who held two or more positions concurrently during the course of the calendar year.

Non-Compliant

The public employer filed a compensation report that was incomplete, was in a format other than the one requested by the State Controller's Office, is pending data confirmation by the employer, or was submitted after the reporting deadline and is currently in the review process.

Other Pay

The dollar amount paid to the employee for any other pay not reported as regular pay, overtime pay, or lump-sum pay (such as car allowances, meeting stipends, incentive pay, bonus pay, etc.). Elected Officials' pay reported on IRS Form 1099 also is included as Other Pay. For the University of California, the largest categories of Other Pay are health sciences faculty non-base compensation derived from clinical revenue and contracts and grants, as well as additional compensation to faculty for summer session teaching and externally-funded research conducted during the summer.

Overtime Pay

The dollar amount paid to the employee for hours worked in addition to normal hours.

Position

The job title provided by the employer. Position listings on this website do not distinguish between full-time and part-time employees.

Regular Pay

The dollar amount paid to an employee for their normal hours worked, including any leave time used and/or paid holidays.

Regular Pay Range for Position

The minimum and maximum annual salary as reported by the employer for the particular position. Position listings on this site do not distinguish between full-time and part-time employees.

Required

An employer that is mandated by Government Code 53891 to submit a compensation report to the State Controller's Office. This includes cities, counties, and special districts.

Special District

For purposes of the compensation report, pursuant to Government Code 12463 (d) (2), a special district means any public agency as defined in Section 95 of the Revenue and Taxation Code, a commission provided for by a joint powers agreement, or a nonprofit corporation that provides specific functions or services within local government's limited boundaries in California.

Special District Type

Refers to a specific act or law which provided the authority for the formation of a special district.

State Employees

Includes employees of state departments and statutory officers paid by the State Controller's Office. The following state positions not paid by the State Controller's Office are not included on this site: staff of legislators.

Subdivision

Part of a state department.

Superior Court

California has 58 trial courts, one for each county. Starting with report year 2013, superior court employees are reported under superior courts instead of county governments.

Total Retirement and Health Contribution

Amount paid by the employer toward the employer sponsored retirement plan plus health, dental, and/or vision benefits for the employee and dependents. This amount sometimes includes payments toward the unfunded liability of the employer sponsored retirement plan. To view financial and statistical information for public employee retirement systems, please visit the State Controller's Government Financial Reports website.

Total Wages

Total wages reported by the employer from Box 5 of the W-2, with some exceptions, and Elected Officials who received pay reported on IRS Form 1099. Amounts listed may include regular pay, overtime, cash payments for vacation and sick leave, and bonus payments. Position listings on this site do not distinguish between full-time and part-time employees.

Unfunded Liability

When a plan or pool's actuarial value of assets is less than its accrued liability, the difference is the plan or pool's unfunded liability.

University of California

The public university system of California comprised of 10 campuses, 5 medical centers, 3 national laboratories, and more than 280,000 students.

Voluntary

An employer that voluntarily submits a compensation report to the State Controller's Office.