Local Government High Risk
Fiscal Health of California Cities

The California State Auditorís Fiscal Health Analysis of the Stateís Over 470 Cities

This online dashboard is part of our high-risk local government agency audit program to identify cities that could be facing fiscal challenges by assessing their levels of risk using various financial indicators. Through this transparent interface, California residents, state and local policymakers, and interested parties will have a data driven view of each cityís risk assessment.


TOP CITIES FACING FISCAL CHALLENGES
1. Compton

1. Compton

Liquidity

Debt Burden

General Fund Reserves

Revenue Trends

Pension Obligations

Pension Funding

Pension Costs

Future Pension Costs

OPEB Obligations

OPEB Funding

High risk

Moderate risk

Low risk

Note: Determined that this city has high
fiscal risk due to the lack of transparency
over its finances.

10. Monrovia

10. Monrovia

Liquidity

Debt Burden

General Fund Reserves

Revenue Trends

Pension Obligations

Pension Funding

Pension Costs

Future Pension Costs

OPEB Obligations

OPEB Funding

High risk

Moderate risk

Low risk

2. Atwater

2. Atwater

Liquidity

Debt Burden

General Fund Reserves

Revenue Trends

Pension Obligations

Pension Funding

Pension Costs

Future Pension Costs

OPEB Obligations

OPEB Funding

High risk

Moderate risk

Low risk

11. Vernon

11. Vernon

Liquidity

Debt Burden

General Fund Reserves

Revenue Trends

Pension Obligations

Pension Funding

Pension Costs

Future Pension Costs

OPEB Obligations

OPEB Funding

High risk

Moderate risk

Low risk

3. Blythe*

3. Blythe*

Liquidity

Debt Burden

General Fund Reserves

Revenue Trends

Pension Obligations

Pension Funding

Pension Costs

Future Pension Costs

OPEB Obligations

OPEB Funding

High risk

Moderate risk

Low risk

* Audit approved by JLAC

12. Richmond

12. Richmond

Liquidity

Debt Burden

General Fund Reserves

Revenue Trends

Pension Obligations

Pension Funding

Pension Costs

Future Pension Costs

OPEB Obligations

OPEB Funding

High risk

Moderate risk

Low risk

4. Lindsay*

4. Lindsay*

Liquidity

Debt Burden

General Fund Reserves

Revenue Trends

Pension Obligations

Pension Funding

Pension Costs

Future Pension Costs

OPEB Obligations

OPEB Funding

High risk

Moderate risk

Low risk

* Audit approved by JLAC

13. Oakland

13. Oakland

Liquidity

Debt Burden

General Fund Reserves

Revenue Trends

Pension Obligations

Pension Funding

Pension Costs

Future Pension Costs

OPEB Obligations

OPEB Funding

High risk

Moderate risk

Low risk

5. Calexico

5. Calexico

Liquidity

Debt Burden

General Fund Reserves

Revenue Trends

Pension Obligations

Pension Funding

Pension Costs

Future Pension Costs

OPEB Obligations

OPEB Funding

High risk

Moderate risk

Low risk

14. Ione

14. Ione

Liquidity

Debt Burden

General Fund Reserves

Revenue Trends

Pension Obligations

Pension Funding

Pension Costs

Future Pension Costs

OPEB Obligations

OPEB Funding

High risk

Moderate risk

Low risk

6. San Fernando

6. San Fernando

Liquidity

Debt Burden

General Fund Reserves

Revenue Trends

Pension Obligations

Pension Funding

Pension Costs

Future Pension Costs

OPEB Obligations

OPEB Funding

High risk

Moderate risk

Low risk

15. Del Rey Oaks

15. Del Rey Oaks

Liquidity

Debt Burden

General Fund Reserves

Revenue Trends

Pension Obligations

Pension Funding

Pension Costs

Future Pension Costs

OPEB Obligations

OPEB Funding

High risk

Moderate risk

Low risk

7. El Cerrito*

7. El Cerrito*

Liquidity

Debt Burden

General Fund Reserves

Revenue Trends

Pension Obligations

Pension Funding

Pension Costs

Future Pension Costs

OPEB Obligations

OPEB Funding

High risk

Moderate risk

Low risk

* Audit approved by JLAC

16. Marysville

16. Marysville

Liquidity

Debt Burden

General Fund Reserves

Revenue Trends

Pension Obligations

Pension Funding

Pension Costs

Future Pension Costs

OPEB Obligations

OPEB Funding

High risk

Moderate risk

Low risk

8. San Gabriel*

8. San Gabriel*

Liquidity

Debt Burden

General Fund Reserves

Revenue Trends

Pension Obligations

Pension Funding

Pension Costs

Future Pension Costs

OPEB Obligations

OPEB Funding

High risk

Moderate risk

Low risk

* Audit approved by JLAC

17. West Covina*

17. West Covina*

Liquidity

Debt Burden

General Fund Reserves

Revenue Trends

Pension Obligations

Pension Funding

Pension Costs

Future Pension Costs

OPEB Obligations

OPEB Funding

High risk

Moderate risk

Low risk

* Audit approved by JLAC

9. Maywood

9. Maywood

Liquidity

Debt Burden

General Fund Reserves

Revenue Trends

Pension Obligations

Pension Funding

Pension Costs

Future Pension Costs

OPEB Obligations

OPEB Funding

High risk

Moderate risk

Low risk

18. La Habra

18. La Habra

Liquidity

Debt Burden

General Fund Reserves

Revenue Trends

Pension Obligations

Pension Funding

Pension Costs

Future Pension Costs

OPEB Obligations

OPEB Funding

High risk

Moderate risk

Low risk

*Audit approved by JLAC

At a glance analysis for over 470 cities.

map of Califonia

Top 3 Fiscally Challenged Cities In Each Region

  • Northern California Region
    • Marysville
    • Yuba City
    • Paradise
  • Sacramento Region
    • Ione
    • Isleton
    • Placerville
  • Bay Area Region
    • El Cerrito
    • Richmond
    • Oakland
  • Centeral Valley Region
    • Atwater
    • Lindsay
    • Del Rey Oaks
  • Inland Empire Region
    • Blythe
    • Victorville
    • Riverside
  • Los Angeles Region
    • Compton
    • San Fernando
    • San Gabriel
  • San Diego Region
    • Calexico
    • Imperial
    • San Diego

Factor definitions

Could Your City Be In Fiscal Distress?

The State Auditor is looking at these factors in California cities ...

  • Cash Position/Liquidity: Is the city able to pay its bills in the coming fiscal year?
  • Debt Burden: How is the city's level of debt compared to its income?
  • Financial Reserves: Does the city have suffcient financial reserves to cover unexpected costs or shortfalls in revenue?
  • Revenue Trends: Is the city's revenue going down over time?
  • Retirement Obligations: Does the city have the ability to pay for retiremetn benefits it promised its employees?

Source: California State Auditor.

Check Your Region

map of Califonia Northern California Sacramento Bay Area Central Valley Inland Empire Las Angeles San Diego

Are you a numbers person?

View the full interactive map that shows all California cities

How did the cities rank?

Based on our financial analysis using information for fiscal year 2016–17 (the most current complete information), we ranked the cities by each financial indicator and also gave them an overall ranking which considers all indicators taken as a whole. See how your city ranks by accessing our online dashboard. Through our analysis we identified 18 cities that appear to be facing significant financial challenges.

Cities that had not published financial reports for Fiscal Year 2017-18