Special District Financial Transactions Report

Alert Package

• 2023-24 Special District Alert Letter
• Top Reporting Issues

Electronic Reporting Program

• LGRS Online
• LGRS Online User Guide

Reporting Instructions

***SPECIAL COVID-19 INSTRUCTIONS FOR FINANCIAL TRANSACTIONS REPORT***

All sources and uses of COVID-19 relief funds received by Special Districts should be reported separately on their respective Financial Transactions Report (FTR). For more specific instructions on how to report revenues and expenditures, refer to the Special District FTR instructions.

• 2023-24 General Instructions for Special District Financial Transactions Report

Frequently Asked Questions

• 2023-24 LGRS Online and FTR FAQ

Office of Statewide Health Planning and Development (OSHPD)

(Hospital districts will use the Special Districts forms and will no longer be required to include the OSHPD forms)

California Code Section References Relating to Special Districts

All references are to the Government Code unless otherwise specified

• State Controller's Publication Requirements (12463-12464)  
• Special District Audit Requirements (26909)
• Special District Reporting Requirements (53890-53897)
• Gann Limit (Article XIII B, State Constitution)
• Independent Special District (56044)
• Dependent Special District (56032.5)