El Cerrito Finance

A sourced record of El Cerrito’s financial condition, drawn directly from primary source documents: S&P Global Ratings publications, the City’s audited annual financial reports (CAFRs/ACFRs), the California State Auditor, and the City’s own financial records.

General Fund: Actual Revenue vs. Expenditure, FY2013-14–FY2025-26

Pages

• Budget KPI Model — A three-indicator scorecard testing revenue sustainability, budget discipline, and real spending growth against thirteen years of audited data
• Budget vs. Actual — General Fund revenue vs. expenditure, original budget vs. actual, and the FY2025-26 Fourth Quarter Update
• Credit Rating History — S&P’s underlying rating (SPUR) on the City’s certificates of participation, 2013–present
• Going-Concern Audits — Every fiscal year the City’s audited financial statements carried a going-concern designation, 2012–2025
• State Auditor Report — Findings from California State Auditor Report 2020-803
• TRAN Borrowing — Annual short-term borrowing, FY2012–FY2022
• Tax Collections — Real Property Transfer Tax and other tax revenue
• RDA Dissolution — What the 2011–2012 state dissolution of redevelopment agencies cost El Cerrito

Each page reports documented facts without attributing responsibility to any individual.