The California State Auditor's Office (State Auditor) will be removing the local government high-risk dashboard from its website effective October 1, 2023. We understand the dashboard offers a valuable glimpse into the health and viability of California cities. However, the State Auditor is prioritizing staff resources to focus on completing the audit of the State of California’s Annual Comprehensive Financial Report (ACFR). Be sure to subscribe to receive the latest audit reports issued by the California State Auditor on our subscription sign-up page
Regions:

Risk Indicator

City Rankings

Facing Significant COVID-19 Revenue Reductions
Facing Significant COVID-19 Revenue Reductions
Facing Significant COVID-19 Revenue Reductions
Facing Significant COVID-19 Revenue Reductions
Facing Significant COVID-19 Revenue Reductions
Facing Significant COVID-19 Revenue Reductions
Facing Significant COVID-19 Revenue Reductions
Facing Significant COVID-19 Revenue Reductions
Facing Significant COVID-19 Revenue Reductions
Facing Significant COVID-19 Revenue Reductions
    ↑  The number associated with each city represents its statewide rank.
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Overall Risk

out of 100 points
Population: Unemployment Rate:

General Fund Reserves
Statewide City Rank (where 1 is the worst)
Total Points (out of a possible 30 points)
% of General Fund Reserves to Expenditures and Transfers Out
Average Annual Unrestricted Fund Balances Trend
General Fund Unrestricted Fund Balances
General Fund Expenditures and Transfers Out
General Fund Unrestricted Fund Balances
General Fund Unrestricted Fund Balances
General Fund Unrestricted Fund Balances
Debt Burden
Statewide City Rank (where 1 is the worst)
Total Points (out of a possible 15 points)
% of Long-Term Obligations to Government-Wide Revenue
Long Term Obligations (Excluding Retirement Obligations)
Government-wide Revenue
Liquidity
Statewide City Rank (where 1 is the worst)
Total Points (out of a possible 10 points)
% of General Fund Cash & Investments to General Fund Liabilities
General Fund Cash and Investments
General Fund Liabilities
Revenue Trends
Statewide City Rank (where 1 is the worst)
Total Points (out of a possible 5 points)
Average Annual Change in General Fund Revenue
General Fund Revenue
General Fund Revenue
General Fund Revenue
Pension Obligations
Statewide City Rank (where 1 is the worst)
Total Points (out of a possible 10 points)
% of Pension-Related Obligations to Government-Wide Revenue
Net Pension Liability (Asset)
Pension-Related Debt Outstanding*
Government-wide Revenue
* issued pension-related debt in fiscal year 2020-21 and was required to report the debt in its financial statements for that fiscal year. Because of the rules outlined in GAAP, there was a delay in reporting a corresponding reduction to the city's net pension liability. As a result, has scored lower in this indicator. However, there may be a reduction in the city's net pension liability during the next fiscal year by an amount that corresponds to the debt, which would increase the city’s score for that year.
Pension Funding
Statewide City Rank (where 1 is the worst)
Total Points (out of a possible 5 points)
Pension Funded Ratio
Value of Pension Assets
Accrued Pension Liabilities
Pension Costs
Statewide City Rank (where 1 is the worst)
Total Points (out of a possible 5 points)
% of Annual Required Pension Contributions to Government-Wide Revenue
Actuarially Determined Pension Contributions
Government-wide Revenue
Future Pension Costs
Statewide City Rank (where 1 is the worst)
Total Points (out of a possible 5 points)
% of Projected Pension Contributions to Government-Wide Revenue
 Projected Required Contributions for
Government-wide Revenue
OPEB Obligations
Statewide City Rank (where 1 is the worst)
Total Points (out of a possible 10 points)
% of Net OPEB Liability to Government-Wide Revenue
Government-Wide Revenue
OPEB Funding
Statewide City Rank (where 1 is the worst)
Total Points (out of a possible 5 points)
OPEB Funded Ratio
Learn more about our interactive dashboard and local high risk programGet the raw data