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Malia M. Cohen
California State Controller
California State Controller's Office Seal
Districts Reported
3,147
183,049
$13,631,437,879
Last Updated: 12/5/2025

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 22 2,805 $276,365,319 $115,108,051
Ambulance Service 49 4,745 $472,199,751 $135,834,578
Cemetery 229 1,865 $39,085,700 $11,361,294
Drainage and Drainage Maintenance 48 530 $10,100,202 $2,397,225
Fire Protection 410 15,606 $1,282,677,206 $371,431,774
Flood Control and Water Conservation 53 1,804 $182,036,463 $46,895,219
Health 10 243 $9,342,991 $2,126,215
Land Reclamation and Levee Maintenance 142 951 $10,231,410 $1,855,876
Library Services 36 1,776 $69,808,060 $18,553,735
Lighting and Lighting Maintenance 64 3,387 $132,777,311 $32,956,714
Local and Regional Planning or Development 38 672 $18,215,793 $5,509,519
Memorial 23 213 $2,599,989 $513,137
Parking 1 42 $767,780 $176,085
Pest Control 67 2,035 $99,335,420 $32,158,453
Police Protection and Personal Safety 29 1,973 $131,310,686 $36,340,536
Recreation and Park 185 13,737 $465,482,037 $113,713,365
Resource Conservation 134 1,963 $51,652,695 $8,541,988
Streets and Roads - Construction and Maintenance 85 1,077 $24,218,564 $6,048,719
Television Translator Station Facilities 5 33 $258,622 $41,420
Underground Electric and Communication Facilities 2 40 $1,317,601 $322,204
Solid Waste 3 55 $1,796,887 $446,378
Animal Control 4 89 $3,042,296 $826,494
Governmental Services 108 3,680 $142,657,559 $30,739,747
Financing or Constructing Facilities 189 1,193 $8,193,176 $1,600,117
Self Insurance 9 106 $321,788 $32,076
Airport Enterprise 19 1,187 $86,199,500 $22,907,864
Electric Enterprise 75 11,381 $1,330,750,070 $368,363,066
Harbor and Port Enterprise 13 1,240 $114,510,579 $33,670,623
Hospital Enterprise 52 44,263 $3,222,348,944 $648,501,732
Transit Enterprise 2 433 $7,499,058 $1,518,912
Solid Waste Enterprise 88 4,320 $341,420,349 $100,842,042
Water Enterprise 730 29,429 $2,721,671,857 $815,220,819
Conduit Financing 9 96 $900 $0
Snow Removal 1 4 $0 $0
Weed Abatement 3 75 $5,630,493 $2,513,234
Broadband Services 1 5 $0 $0
Gas Enterprise 6 152 $4,721,994 $1,189,035
Sewer Enterprise 378 18,793 $1,772,368,603 $523,676,983
Sewer 4 23 $198,573 $8,417
Water 11 147 $5,544,009 $1,182,699
Transportation 27 1,283 $83,513,999 $19,693,437
Transportation Planning 49 17,923 $1,515,596,938 $438,363,517
Transit Operators 70 20,328 $1,754,364,449 $530,310,797
Ambulance Service Enterprise 10 391 $14,556,984 $2,566,892
Animal Control Enterprise 5 120 $4,673,269 $785,433
Cemetery Enterprise 9 117 $2,638,542 $421,852
Drainage and Drainage Maintenance Enterprise 10 318 $8,862,443 $2,179,238
Financing or Constructing Facilities Enterprise 50 613 $12,563,855 $2,821,773
Fire Protection Enterprise 17 409 $31,276,390 $7,884,222
Flood Control and Water Conservation Enterprise 10 288 $18,743,858 $6,962,045
Governmental Services Enterprise 36 2,721 $116,444,357 $21,869,769
Health Enterprise 18 5,208 $497,194,071 $125,611,378
Land Reclamation and Levee Maintenance Enterprise 2 10 $0 $0
Lighting and Lighting Maintenance Enterprise 17 248 $8,170,839 $2,531,068
Local and Regional Planning or Development Enterprise 3 111 $5,141,872 $657,755
Memorial Enterprise 2 28 $200,676 $62,127
Parking Enterprise 2 26 $204,068 $47,009
Police Protection and Personal Safety Enterprise 7 144 $4,722,123 $1,012,526
Recreation and Park Enterprise 34 3,772 $200,382,530 $58,099,003
Resource Conservation Enterprise 28 217 $693,332 $34,380
Self Insurance Enterprise 138 2,963 $104,583,453 $26,918,747
Streets and Roads - Construction and Maintenance Enterprise 12 98 $2,751,945 $820,932
Television Translator Station Facilities Enterprise 3 73 $2,639,210 $780,378
Underground Electric and Communication Facilities Enterprise 1 3 $0 $0
Snow Removal Enterprise 1 33 $1,719,302 $650,363
Broadband Services Enterprise 1 40 $0 $0
Canal Water Enterprise 1 614 $64,668,570 $29,423,458
Capital Asset Replacement Enterprise 1 32 $2,792,232 $503,670
Child Care Enterprise 1 9 $28,223 $0
Counseling Services Enterprise 1 191 $7,646,809 $1,297,379
Developer Enterprise 2 56 $4,923,944 $2,446,702
Down Canyon Enterprise 1 15 $663,837 $330,209
Golf Enterprise 4 1,931 $74,496,296 $16,585,605
Green Acres Enterprise 1 6 $0 $0
Groundwater Replenishment Enterprise 1 614 $64,668,570 $29,423,458
Leasing Enterprise 1 10 $828,519 $192,538
Narcotic Treatment Program Enterprise 1 191 $7,646,809 $1,297,379
Operating Enterprise 1 191 $7,646,809 $1,297,379
Other Non-Major Enterprise 1 191 $7,646,809 $1,297,379
Post Office Enterprise 1 77 $5,448,568 $949,125
Prevention and Treatment of Substance Abuse Program Enterprise 1 191 $7,646,809 $1,297,379
Recycled Water Enterprise 3 275 $24,026,322 $6,613,818
Stormwater Enterprise 2 667 $69,592,514 $31,870,160
Wildhawk Golf Club Enterprise 1 292 $5,725,121 $1,231,061
Transportation Enterprise 21 1,049 $70,160,432 $16,436,778
State Water Project Enterprise 1 614 $64,668,570 $29,423,458
Fleet and Equipment Enterprise 1 79 $5,994,660 $2,013,031
General and Administrative Enterprise 1 79 $5,994,660 $2,013,031
Community Facilities 1 151 $2,591,996 $565,346