A Review of Local Government Revenue Data in California

Many policymakers and analysts throughout the state have hesitated to use the State Controller’s data on local public revenues, citing three assumptions about their quality:  They do not capture all public entities in the state, they do not accurately reflect the fiscal activity of those they do capture, and they are not produced in a timely manner.  The authors compare the revenues reported by more than 6,500 entities in the state with the State Controller’s annual report.  Although they find that the data are basically sound, the authors offer a number of recommendations for increasing the timeliness, comprehensiveness, and accuracy of the information, thereby making it more useful to both the policy and research communities.