For an interactive view of this data, visit http://www.controlpanel.la/cafr/. This dataset includes metrics collected by the Controller's office as part of the Comprehensive Annual Financial Report (CAFR). Metrics are provided by the various departments and each department is responsible for the accuracy of their individual metrics.
The Category field indicates which column of the Payroll dataset (https://controllerdata.lacity.org/Payroll/Payroll/8hc2-qe2x) that particular pay code relates to. Pay codes are governed by the Memorandums of Understanding (MOUs) between the City and its labor representatives; State, City and Federal law; and Departmental policy.
Net Position is the difference between the City’s assets and liabilities, including deferred outflows/inflows of resources. This data summarizes the change in Net Position by Change Types, Asset Types, and Activities. This data is based on the following parameters: Accrual Basis of Accounting, Last Ten Fiscal Years and (amounts expressed in thousands).