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Malia M. Cohen
California State Controller
California State Controller's Office Seal
Government Compensation in California
Malia M. Cohen, California State Controller

Special Districts

Districts Reported
3,109
Employees
173,614
Total Wages
$10,384,345,733
Total Retirement & Health Contribution
$2,911,172,240
Last Updated: 12/12/2025

Report: Special Districts by Activity

Special District 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.
Click on an activity below to see the special districts that perform the activity.
Activity Special Districts Reported Employees Total Wages Total Retirement & Health Contribution
Resource Conservation 136 1,688 $27,024,299 $5,052,625
Television Translator Station Facilities 5 41 $471,653 $103,091
Airport Enterprise 18 1,000 $59,591,960 $17,668,010
Harbor and Port Enterprise 13 1,223 $85,273,628 $33,831,398
Transit 1 21 $0 $0
Air Pollution Control Enterprise 1 114 $9,956,540 $2,157,038
Animal Control Enterprise 4 120 $4,680,975 $1,252,425
Green Acres Enterprise 1 25 $1,429,848 $340,663
Leasing Enterprise 2 23 $660,762 $118,368
Post Office Enterprise 1 68 $3,026,948 $586,761
Recycled Water Enterprise 1 173 $12,783,908 $5,797,581
Health 16 480 $10,846,365 $2,094,076
Land Reclamation and Levee Maintenance 149 1,043 $7,585,262 $1,510,451
Solid Waste 2 50 $1,278,666 $237,974
Animal Control 4 77 $2,778,128 $731,526
Self Insurance 21 190 $914,414 $242,757
Lighting and Lighting Maintenance Enterprise 16 276 $10,092,708 $2,490,578
Parking Enterprise 2 44 $1,288,121 $403,663
Narcotic Treatment Program Enterprise 1 131 $3,700,104 $714,793
Drainage and Drainage Maintenance 49 538 $7,938,277 $1,910,782
Local and Regional Planning or Development 39 612 $13,783,763 $4,315,343
Streets and Roads - Construction and Maintenance 88 1,114 $18,825,466 $4,670,593
Hospital Enterprise 54 40,925 $2,611,231,506 $551,604,833
Ambulance Service Enterprise 8 341 $9,715,888 $1,843,633
Governmental Services Enterprise 24 1,777 $60,327,214 $10,564,876
Resource Conservation Enterprise 17 137 $447,012 $83,271
Capital Asset Replacement Enterprise 1 31 $1,582,606 $285,232
Golf Enterprise 4 1,352 $20,897,196 $3,431,360
Stormwater Enterprise 2 648 $54,847,090 $11,501,043
Air Pollution Control 20 2,284 $186,083,592 $76,183,581
Cemetery 233 1,824 $29,602,998 $8,872,777
Lighting and Lighting Maintenance 66 3,158 $96,166,430 $23,556,764
Memorial 25 222 $1,758,765 $501,359
Weed Abatement 4 95 $3,937,054 $1,745,258
Gas Enterprise 4 115 $3,697,898 $931,445
Flood Control and Water Conservation Enterprise 9 2,223 $238,299,389 $72,218,822
Health Enterprise 17 3,438 $207,500,003 $52,399,050
Recreation and Park Enterprise 31 5,377 $379,066,045 $116,733,908
Canal Water Enterprise 1 591 $52,271,094 $10,190,745
Child Care Enterprise 1 17 $178,902 $0
Ambulance Service 55 4,405 $367,939,683 $110,382,043
Library Services 34 1,860 $55,137,107 $13,203,962
Underground Electric and Communication Facilities 3 49 $1,035,043 $236,486
Electric Enterprise 72 12,787 $1,221,637,047 $352,853,747
Conduit Financing 8 92 $0 $0
Sewer Enterprise 379 17,969 $1,358,723,332 $388,643,371
Land Reclamation and Levee Maintenance Enterprise 1 3 $0 $0
Police Protection and Personal Safety Enterprise 6 107 $2,841,046 $618,987
Snow Removal Enterprise 1 38 $1,313,108 $617,780
Groundwater Replenishment Enterprise 1 591 $52,271,094 $10,190,745
Prevention and Treatment of Substance Abuse Program Enterprise 1 131 $3,700,104 $714,793
Pest Control 67 2,127 $80,359,602 $25,499,066
Recreation and Park 195 14,167 $355,666,478 $86,109,035
Solid Waste Enterprise 112 6,267 $418,457,646 $120,362,260
Water 4 99 $3,041,977 $735,801
Transportation 28 3,456 $265,933,250 $100,174,073
Cemetery Enterprise 10 97 $1,932,278 $437,213
Financing or Constructing Facilities Enterprise 40 564 $10,257,724 $1,913,860
Self Insurance Enterprise 132 2,755 $74,815,049 $19,518,299
Television Translator Station Facilities Enterprise 3 79 $2,080,633 $795,509
Counseling Services Enterprise 1 131 $3,700,104 $714,793
Down Canyon Enterprise 1 15 $498,413 $189,705
Wildhawk Golf Club Enterprise 1 279 $4,325,430 $794,342
Parking 1 12 $122,167 $3,987
Police Protection and Personal Safety 33 1,967 $95,641,710 $25,867,732
Transit Enterprise 1 722 $6,012,352 $1,319,848
Water Enterprise 730 28,537 $2,084,088,570 $620,571,095
Sewer 4 74 $3,027,831 $797,960
Drainage and Drainage Maintenance Enterprise 9 272 $5,938,751 $1,622,439
Fire Protection Enterprise 12 2,355 $241,361,684 $69,908,478
Streets and Roads - Construction and Maintenance Enterprise 9 75 $2,042,466 $646,634
Developer Enterprise 2 60 $2,575,996 $1,310,298
Transportation Enterprise 24 3,305 $262,214,517 $99,214,112
Fire Protection 428 15,021 $923,956,568 $279,274,563
Flood Control and Water Conservation 52 2,415 $189,357,902 $43,601,230
Governmental Services 110 4,433 $112,499,555 $22,591,671
Financing or Constructing Facilities 175 1,011 $6,459,232 $1,166,627
Snow Removal 1 5 $0 $0
Transportation Planning 49 16,546 $1,111,386,242 $399,140,361
Transit Operators 66 19,213 $1,350,454,386 $411,250,191
Local and Regional Planning or Development Enterprise 3 69 $2,289,439 $321,847
Memorial Enterprise 2 21 $126,250 $40,404
Operating Enterprise 1 131 $3,700,104 $714,793
Other Non-Major Enterprise 1 131 $3,700,104 $714,793