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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
3,136
Employees
168,088
Total Wages
$10,804,110,922
Total Retirement & Health Contribution
$3,068,263,222
Last Updated: 10/13/2025

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
Air Pollution Control 20 2,273 $202,026,285 $83,935,423
Ambulance Service 55 4,364 $406,033,477 $122,080,058
Cemetery 232 1,841 $31,500,868 $9,690,850
Drainage and Drainage Maintenance 51 507 $8,742,043 $2,169,328
Fire Protection 422 14,706 $1,068,513,652 $318,590,560
Flood Control and Water Conservation 51 1,812 $158,399,017 $37,070,914
Health 15 361 $10,653,345 $2,004,668
Land Reclamation and Levee Maintenance 145 1,009 $7,735,672 $1,450,278
Library Services 36 1,609 $54,811,460 $13,970,517
Lighting and Lighting Maintenance 66 2,748 $104,819,688 $26,795,052
Local and Regional Planning or Development 35 512 $13,158,370 $4,042,732
Memorial 25 206 $1,656,540 $553,093
Parking 1 28 $249,259 $25,172
Pest Control 68 2,040 $84,129,018 $27,104,423
Police Protection and Personal Safety 30 1,794 $102,083,641 $28,132,258
Recreation and Park 188 11,000 $359,926,899 $90,170,711
Resource Conservation 143 1,740 $30,463,622 $4,921,323
Streets and Roads - Construction and Maintenance 87 1,039 $18,694,371 $4,644,036
Television Translator Station Facilities 5 33 $355,272 $87,144
Underground Electric and Communication Facilities 3 50 $1,430,815 $249,116
Solid Waste 3 52 $1,549,485 $380,891
Animal Control 3 68 $2,316,284 $623,346
Governmental Services 108 3,545 $106,842,648 $22,588,773
Financing or Constructing Facilities 181 1,085 $5,718,342 $1,183,547
Self Insurance 14 145 $804,263 $209,933
Airport Enterprise 19 980 $60,233,049 $17,446,014
Electric Enterprise 79 10,604 $1,061,699,935 $315,127,146
Harbor and Port Enterprise 13 1,113 $89,085,116 $23,390,860
Hospital Enterprise 51 43,227 $2,739,430,734 $578,018,276
Transit Enterprise 1 281 $4,800,107 $1,075,827
Solid Waste Enterprise 89 4,127 $289,906,318 $83,520,892
Water Enterprise 734 26,048 $2,004,463,084 $618,696,259
Conduit Financing 10 100 $0 $0
Snow Removal 1 5 $0 $0
Weed Abatement 4 90 $4,364,343 $1,921,673
Gas Enterprise 4 110 $3,734,514 $1,022,866
Sewer Enterprise 375 15,519 $1,211,660,794 $356,075,016
Sewer 4 74 $3,455,399 $870,178
Water 7 111 $4,072,815 $1,070,918
Transportation 27 1,059 $62,074,282 $14,326,832
Transit 1 21 $0 $0
Transportation Planning 49 15,773 $1,153,522,533 $429,809,949
Transit Operators 69 20,692 $1,576,112,522 $519,316,649
Ambulance Service Enterprise 8 332 $11,237,870 $2,081,188
Animal Control Enterprise 4 105 $3,982,899 $1,054,321
Cemetery Enterprise 10 109 $2,435,800 $434,200
Drainage and Drainage Maintenance Enterprise 9 244 $6,665,706 $2,373,777
Financing or Constructing Facilities Enterprise 44 476 $8,098,695 $1,893,855
Fire Protection Enterprise 12 220 $8,418,955 $2,039,735
Flood Control and Water Conservation Enterprise 8 133 $8,156,356 $4,691,378
Governmental Services Enterprise 30 2,145 $79,728,452 $15,431,884
Health Enterprise 17 3,910 $274,720,354 $69,818,389
Land Reclamation and Levee Maintenance Enterprise 1 3 $0 $0
Lighting and Lighting Maintenance Enterprise 16 242 $7,727,092 $2,618,820
Local and Regional Planning or Development Enterprise 3 76 $2,930,043 $366,478
Memorial Enterprise 2 25 $145,317 $52,653
Parking Enterprise 2 28 $292,058 $59,770
Police Protection and Personal Safety Enterprise 7 145 $3,857,897 $1,338,913
Recreation and Park Enterprise 32 3,108 $162,114,197 $50,682,141
Resource Conservation Enterprise 15 109 $45,243 $0
Self Insurance Enterprise 135 2,865 $80,480,554 $20,527,504
Streets and Roads - Construction and Maintenance Enterprise 10 81 $2,341,451 $713,010
Television Translator Station Facilities Enterprise 3 68 $2,057,500 $826,306
Snow Removal Enterprise 1 32 $1,324,715 $671,286
Canal Water Enterprise 1 602 $55,335,498 $27,016,836
Capital Asset Replacement Enterprise 1 25 $1,993,634 $338,265
Child Care Enterprise 1 21 $176,162 $0
Counseling Services Enterprise 1 140 $4,252,367 $822,913
Developer Enterprise 2 39 $2,762,626 $1,430,951
Down Canyon Enterprise 1 14 $540,695 $126,866
Golf Enterprise 4 978 $20,013,148 $3,604,038
Green Acres Enterprise 1 26 $1,667,761 $344,678
Groundwater Replenishment Enterprise 1 602 $55,335,498 $27,016,836
Leasing Enterprise 2 25 $925,688 $98,641
Narcotic Treatment Program Enterprise 1 140 $4,252,367 $822,913
Operating Enterprise 1 140 $4,252,367 $822,913
Other Non-Major Enterprise 1 140 $4,252,367 $822,913
Post Office Enterprise 1 79 $3,471,111 $664,077
Prevention and Treatment of Substance Abuse Program Enterprise 1 140 $4,252,367 $822,913
Recycled Water Enterprise 3 249 $20,136,376 $5,300,277
Stormwater Enterprise 2 638 $58,098,124 $28,447,787
Wildhawk Golf Club Enterprise 1 245 $4,430,034 $898,465
Transportation Enterprise 20 836 $52,502,401 $12,070,998
State Water Project Enterprise 1 602 $55,335,498 $27,016,836
Fleet and Equipment Enterprise 1 64 $4,704,262 $1,530,086
General and Administrative Enterprise 1 64 $4,704,262 $1,530,086