California State Controller's seal

Transportation Development Act (TDA)

Welcome to the TDA website. In 1971, TDA legislation was passed to provide funding to counties for transit and non-transit related purposes. This legislation improves existing public transportation services through a regional transportation plan. The TDA has two major funding sources, the Local Transportation Fund (LTF) and the State Transit Assistance Fund (STAF). The LTF is derived from a 1/4-cent general sales tax and the STAF is derived from sales tax on diesel fuel. Some counties can use LTF for local streets and roads projects if all transit needs are met. The STAF may not be used to fund administration, streets, or roads projects.

The State Controller’s Office reviews TDA fiscal and compliance audits pursuant to Public Utilities Code section 99245 and the California Code of Regulations, Title 21, sections 6661, 6662, 6663, 6664, and 6751. The State Controller’s Office accepts TDA audit reports through a secured transmission process as well as through the U.S. postal service.