Overview
At June 30, 2025, Calaveras County's total net position was $203,873,191, up $18,334,622 (9.9%) from $185,538,569 a year earlier. The components are $144,690,028 net investment in capital assets (71%), $117,719,780 restricted, and negative $58,536,617 unrestricted — the negative unrestricted balance reflecting estimated future liabilities including net pension and OPEB liabilities and landfill closure/postclosure costs. Governmental funds ended the year with combined fund balances of $136,599,018, down from $150,300,178, with $10,506,474 (7.7%) unassigned.
Source: County of Calaveras ACFR, year ended June 30, 2025, MD&A and transmittal letter (December 11, 2025).
At a glance — year ended June 30, 2025
No figures match that search.
Source: County of Calaveras ACFR, year ended June 30, 2025, MD&A.
General Fund — year ended June 30, 2025
The General Fund is the county's chief operating fund. Its unassigned ending balance was $10,506,474, equal to 14.8% of General Fund expenditures. The report states the General Fund's revenues exceeded its expenses, but its ending fund balance still decreased by $6,704,316, due to transfers out of the General Fund and a prior-period correction. Part of that story is explicit: the General Fund's unassigned ending balance was transferred to a restricted Capital Projects Fund for future capital needs, and the Capital Projects Fund balance increased by $1,978,791 on that transfer. The General Fund budgetary comparison schedule (p. 100) was not separately extracted, so no budget-vs.-actual revenue or expenditure total is claimed here.
Other major funds: the Road Fund balance decreased by $6,381,598 as project expenditures outpaced revenues; the Welfare Fund balance decreased by $5,903,190 on lower state-grant intergovernmental revenues and rising salary and goods costs; the BHS–Mental Health fund balance increased by $5,191,915 on higher state intergovernmental revenues for mental health programs.
Source: County of Calaveras ACFR, year ended June 30, 2025, MD&A, Financial Analysis of the County's Funds.
Revenues & expenses — FY 2024-25
| Governmental activity expense | FY 2024-25 |
|---|---|
| Public protection | $46,530,351 |
| General government | $27,091,298 |
| Health and sanitation | $26,887,052 |
| Public assistance | $26,113,379 |
| Public ways and facilities | $18,752,145 |
| Education | $1,393,731 |
| Debt service interest | $1,323,484 |
| Recreation and culture | $127,885 |
| Total governmental expenses | $148,219,325 |
Governmental revenues ($168,052,231): charges for services $22,618,096; operating grants and contributions $86,573,515; capital grants and contributions $22,123,073; property taxes $22,890,943; sales and use taxes $7,456,706; other taxes $4,809,385; interest and investment earnings negative $1,333,971 (a fair-market-value depreciation year, versus a large prior-year appreciation); other revenue $2,914,484. Business-type activities (the County Airport) had revenues of $639,207 against expenses of $685,831, a decrease of $46,624, mainly from fewer FAA runway-rehabilitation funds requested while projects were on hold.
Revenue context from the MD&A: total revenues fell $13.1M (7.2%) year over year, driven by operating grants down $6,586,854 (ARPA funds recognized in FY 2023-24 and not replaced) and the $13,818,988 swing in investment earnings, partly offset by capital grants up $3,232,931 (road-project reimbursements) and charges for services up $2,778,486 (Public Works permitting and a large PG&E road project). Expenses rose $8.7M (6.2%), led by public ways and facilities up $7,634,147 (large contracted road projects, notably Highway 4 Wagon Trail Phase 1).
Source: County of Calaveras ACFR, year ended June 30, 2025, MD&A, Government-Wide Financial Analysis.
Debt & liabilities
Total liabilities at June 30, 2025 were $168,085,222: current and other liabilities $20,812,917 and long-term liabilities $147,272,305. Deferred outflows of resources were $22,523,755 (down $7,942,984, −26.1%, on pension and OPEB calculation adjustments) and deferred inflows were $1,442,731 (down $1,421,353, −49.6%). The ACFR's debt schedules (ratios of outstanding debt by type, direct and overlapping debt, legal debt margin, pledged-revenue coverage — statistical section pp. 167–170) were not separately extracted, so no bond-by-bond debt total is claimed here; the totals above are the government-wide liability figures.
Source: County of Calaveras ACFR, year ended June 30, 2025, MD&A condensed statement of net position.
Board meetings
The Board of Supervisors meets on the 2nd and 4th Tuesday of each month at 9:00 a.m. at the Board Chambers, Building A, 891 Mountain Ranch Road, San Andreas. Pattern corroborated across published meeting descriptions; time and location from the county’s September 8, 2026 regular-meeting hearing notice. No county agendas link was verified for this page.
Regular-pattern dates — check the official calendar for changes.
Livability — Calaveras County
Calaveras County scores 53.6 on the Hometown Numbers Livability Index, ranked #21 of 58 ranked California counties. Violent crime: 393.7 reported violent crimes per 100,000 residents in 2024 (FBI Crime Data Explorer; score 62.3, where a higher score means a lower rate). Full rankings: California livability rankings.
| Component | Value | Score (0–100) |
|---|---|---|
| Housing affordability (median home value ÷ median household income) | 5.81 | 52.6 |
| Median household income | $78,647 | 45.7 |
| Mean commute time | 34.2 minutes | 4.3 |
| Violent crime (reported crimes per 100,000 residents) | 393.7 | 62.3 |
| High school graduation rate | 94.9% | 99.1 |
| Uninsured rate | 6.9% | 57.8 |
| Unemployment rate | Not retrievable (see note) | — |
Method: percentile rank (count below + 0.5 × count equal) ÷ N × 100, lower-better measures inverted; composite is the mean of available component scores, rounded to 1 decimal; a county needs at least 5 of 7 components or it is unranked, never estimated. Vintages: ACS 2024 5-year (2020–2024) for housing affordability, income, and commute; FBI Crime Data Explorer 2024 for violent crime; County Health Rankings 2025 release for graduation and uninsured. Unemployment (BLS LAUS 2024) is missing for every California county because the BLS public API was unreachable (HTTP 503) on 2026-10-25; composites rest on the other components and will be recomputed if BLS data becomes available.
Housing prices — Calaveras County
County-level figures for Calaveras County.
| Median home value | $457,200 |
| Median gross rent | $1,625 per month |
Source: American Community Survey 2024 5-year estimates (2020–2024), tables B25077 (median home value) and B25064 (median gross rent).
Public schools — Calaveras County
Schools physically located in Calaveras County.
23 public schools in 6 school districts, from the National Center for Education Statistics (NCES EDGE Public School Locations, 2024–25 school year).
| School | Level | District | City |
|---|---|---|---|
| Albert A. Michelson Elementary | Elementary (KG-05) | Vallecito Union | Murphys |
| Avery Middle | Middle (06-08) | Vallecito Union | Avery |
| Bret Harte Union High | High (09-12) | Bret Harte Union High | Angels Camp |
| Calaveras County Special Education (SELPA) | Other (KG-12) | Calaveras County Office of Education | Angels Camp |
| Calaveras High | High (08-12) | Calaveras Unified | San Andreas |
| Calaveras River Academy | High (06-12) | Calaveras County Office of Education | San Andreas |
| Calaveras Unified Alternative-Sierra Hills Education Center | Other (KG-12) | Calaveras Unified | San Andreas |
| Copperopolis Elementary | Elementary (KG-06) | Mark Twain Union Elementary | Copperopolis |
| Gold Strike High | High (09-12) | Calaveras Unified | San Andreas |
| Hazel Fischer Elementary | Elementary (KG-05) | Vallecito Union | Arnold |
| Jenny Lind Elementary | Elementary (KG-07) | Calaveras Unified | Valley Springs |
| Learners Empowered Academic Progress (LEAP) | Middle (04-08) | Mark Twain Union Elementary | Angels Camp |
| Mark Twain Elementary | Elementary (KG-08) | Mark Twain Union Elementary | Angels Camp |
| Mokelumne Hill Elementary | Elementary (KG-06) | Calaveras Unified | Mokelumne Hill |
| Mountain Oaks | Other (KG-12) | Calaveras County Office of Education | San Andreas |
| Oakendell Community | High (06-12) | Calaveras County Office of Education | San Andreas |
| Rite of Passage | High (09-12) | El Dorado County Office of Education | San Andreas |
| San Andreas Elementary | Elementary (KG-08) | Calaveras Unified | San Andreas |
| Toyon Middle | Middle (06-08) | Calaveras Unified | Valley Springs |
| Vallecito Continuation High | High (09-12) | Bret Harte Union High | Altaville |
| Vallecito Independent Study (Alternative) | — | Vallecito Union | Avery |
| Valley Springs Elementary | Elementary (KG-05) | Calaveras Unified | Valley Springs |
| West Point Elementary | Elementary (KG-06) | Calaveras Unified | West Point |
School performance (proficiency): district-level proficiency values are published in the federal Ed Data Express tool and are retrievable by CSV export, but they have not yet been added to this page — the export requires a live-browser download (direct requests to the tool are blocked), so no proficiency figures are shown rather than substituted ones. Source for the list: NCES EDGE Public School Locations — Current, 2024–25.
Neighbor comparison
How Calaveras County’s General Fund spending per resident and fund-balance share compare with adjacent counties, computed from each dashboard’s own published figures.
| Government | Per-capita GF spending | Fund balance % |
|---|---|---|
| Calaveras County (this dashboard) | — | 14.8% |
| Amador County | — | — |
| San Joaquin County | $1,715.49 | — |
| Stanislaus County | $981.11 | — |
| Tuolumne County | $2,301.05 | — |
| Alpine County (no dashboard yet) | — | — |
GF total dashed: no GF expenditure total published ($168,085,222 on the page is Total liabilities, not GF expenditures)
Fund-balance % is the page's own stated ratio (14.8%), not a computed value; denominator not recorded.
Amador County: GF total dashed: no GF expenditure total published
San Joaquin County: Fund-balance % dashed: June 30, 2025 balance $382,458,987 is prior-year ending, not FY 2025-26 ending
Stanislaus County: Fund-balance % dashed: no GF ending balance published ($72,186,652 funding required is a gap, not ending)
Tuolumne County: Fund-balance % dashed: fund balance available $3,524,876 is beginning, not ending
Alpine County: No Alpine County dashboard in this dataset (no county GF figure exists here); a city dashboard in the county, if any, does not supply a county figure.
Per-capita GF spending = the dashboard’s published General Fund total ÷ county population (ACS 2024 5-year, table B01003). Fund balance % = published GF ending balance ÷ GF total for the same fiscal year unless noted.
— in the fund-balance column means no GF ending balance is published on that dashboard (adopted budgets typically state only a January 1 balance).
Neighbor rows are county figures for the counties adjacent to the home county (U.S. Census Bureau County Adjacency File, 2024; out-of-state neighbors excluded).
Sources & notes
- Only source used: County of Calaveras ACFR for the year ended June 30, 2025 (CliftonLarsonAllen LLP, unmodified opinion, December 11, 2025), filed on EMMA. Read the ACFR (PDF).
- Sum checks: net position components $144,690,028 + $117,719,780 − $58,536,617 = $203,873,191; governmental revenues sum to $168,052,231; governmental expenses sum to $148,219,325; total revenues $168,691,438 − total expenses $148,905,156 = $19,786,282; beginning total net position $185,538,569 + $19,786,282 − $1,451,660 prior-period adjustment = $203,873,191.
- Disclosed, not smoothed: (1) the MD&A change-in-net-position row's column order is ambiguous in text extraction, so that row is not cited — the walk above is computed from the report's own revenue, expense, beginning-balance, and adjustment figures; (2) governmental-fund balance components are rounded in the MD&A ($1.5M nonspendable + $11.3M committed + $113.3M restricted + $10.5M unassigned ≈ $136.6M); (3) the General Fund budgetary comparison schedule and the statistical debt tables were not separately extracted; (4) the FY 2025-26 final budget book was not retrieved, so no budget figures are shown — this page is audit-only.
- Fiscal-year label: year ended June 30, 2025 (FY 2024-25 actuals). County seat San Andreas; Angels Camp is the county's only incorporated city.
- Jurisdiction palette: no verified Calaveras County palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a county color.