Compiled from MSRB EMMA & public records · read-only public record · debt as of Sep 16, 2026 · latest trade Sep 14, 2026 · latest filing Jul 29, 2026
Bonds issued for
Tobacco settlement
Credit ratings
agency-statedS&P
A-
14 rated securities
| Agency | Rating | Par | Share | CUSIPs |
|---|---|---|---|---|
| S&P | A- | $63.9M | 59.6% | 8 |
| A | $43.3M | 40.4% | 6 |
Par-weighted mix of agency grades across the outstanding securities EMMA lists for this issuer; shares are of each agency’s rated par. A split usually reflects distinct liens or credits under one issuer, not disagreement about a single credit.
Maturity profile
par maturing by year · as of Sep 2026Recent activity
rating actions & filingsAudited Financial Statements or ACFR filed
Jul 29, 2026 · Audited Financial Statements or ACFR: 2025 Audited Financial St…
Failure to Provide Annual Financial Information filed
Jun 30, 2026 · Failure to Provide Annual Financial Information: Failure to Pro…
Failure to Provide Annual Financial Information filed
Apr 1, 2026 · Failure to Provide Annual Financial Information: Failure to Pro…
Failure to Provide Annual Financial Information filed
Jan 26, 2026 · Failure to Provide Annual Financial Information: Failure to Pro…
Annual Financial Information and Operating Data filed
Jan 26, 2026 · Annual Financial Information and Operating Data: 2025 Annual Re…
Other Financial / Operating Data filed
Jul 23, 2025 · Other Financial / Operating Data: Notice Of Potential Financing…
Debt overview
EMMA-derivedOutstanding par (EMMA est.)—
Securities126
Callable44%
Outstanding securities
126Market activity
EMMA · secondary trades · latest Sep 14, 2026Each dot is a reported secondary trade — yield by trade date, sized by par, colored by trade side. Hover for detail.
Trade dateSecurityPriceYieldSizeSide
Sep 14
13016NEM2
104.79
3.14%
340,000
Inter-Dealer Trade
Sep 14
13016NEM2
104.80
3.14%
340,000
Customer Bought
Sep 3
13016NEL4
103.56
2.89%
20,000
Customer Bought
Sep 3
13016NEL4
103.56
2.89%
20,000
Inter-Dealer Trade
Sep 3
13016NEL4
103.27
3.06%
20,000
Customer Sold
Sep 1
13016NEL4
103.54
2.91%
20,000
Inter-Dealer Trade
Sep 1
13016NEL4
103.54
2.91%
20,000
Inter-Dealer Trade
Trade prints reported to the MSRB — a live market signal a manual issuer page cannot show.
20 callable securities carry a stated call price — refunding candidates as rates move.
Recent rating actions
Moody's · S&P · Fitch · KBRA
Moody's
The complete rating actions are as follows: Issuer: Children's Trust, Series 2002 Term Bond 2, Upgraded to Baa2 (sf); previously on…
Aug 1, 2023
Upgrade
Baa2
Rating actions as disclosed by the issuer to the MSRB’s EMMA system under SEC Rule 15c2-12; the ratings are the opinions of the respective rating agencies (Moody's, S&P Global Ratings, Fitch Ratings, KBRA). Dates are the rating-action dates stated in each notice.
Document library
58 documents · sourced from EMMA & the issuer
C
Financial
2025 Audited Financial Statements - California County Tobacco Securitization Agency
Financial ReportsJul 2026
FinancialEMMA · disclosure
C
Financial
2025 Audit Communications Letter - California County Tobacco Securitization Agency
Financial ReportsJul 2026
FinancialEMMA · disclosure
C
Annual Data
Failure to Provide Annual Financial Information: Failure to Provide
Annual / Operating DataJun 2026
Annual DataEMMA · disclosure
C
Annual Data
Failure to Provide Annual Financial Information: Failure to Provide
Annual / Operating DataApr 2026
Annual DataEMMA · disclosure
C
Annual Data
Failure to Provide Annual Financial Information: Failure to Provide
Annual / Operating DataJan 2026
Annual DataEMMA · disclosure
C
Credit
2025 Annual Report of The California County Tobacco Securitization Agency
Credit & RatingsJan 2026
CreditEMMA · disclosure
C
Other
Other Financial / Operating Data: Notice Of Potential Financing - Lease Revenue Bonds, 20…
Other FilingsJul 2025
OtherEMMA · disclosure
C
Financial
2024 Audit Communications Letter - California County Tobacco Securitization Agency
Financial ReportsJul 2025
FinancialEMMA · disclosure
C
Financial
2024 Audited Financial Statements - California County Tobacco Securitization Agency
Financial ReportsJul 2025
FinancialEMMA · disclosure
C
Annual Data
Failure to Provide Annual Financial Information: Failure to Provide
Annual / Operating DataJun 2025
Annual DataEMMA · disclosure
C
Annual Data
Failure to Provide Annual Financial Information: Failure to Provide
Annual / Operating DataApr 2025
Annual DataEMMA · disclosure
C
Annual Data
Failure to Provide Annual Financial Information: Failure to Provide
Annual / Operating DataJan 2025
Annual DataEMMA · disclosure
C
Credit
2024 Annual Report of The California County Tobacco Securitization Agency
Credit & RatingsJan 2025
CreditEMMA · disclosure
C
Other
Other Financial / Operating Data: Notice Of Potential Financing - Lease Revenue Bonds, 20…
Other FilingsAug 2024
OtherEMMA · disclosure
C
Financial
2023 Audit Communications Letter - California County Tobacco Securitization Agency
Financial ReportsJul 2024
FinancialEMMA · disclosure
C
Financial
2023 Audited Financial Statements - California County Tobacco Securitization Agency
Financial ReportsJul 2024
FinancialEMMA · disclosure
C
Annual Data
Failure to Provide Annual Financial Information: Failure to Provide
Annual / Operating DataJul 2024
Annual DataEMMA · disclosure
C
Other
Information Provided to Rating Agency, Credit / Liquidity Provider or Other Third Party: …
Other FilingsMay 2024
OtherEMMA · disclosure
C
Annual Data
Failure to Provide Annual Financial Information: Failure to Provide
Annual / Operating DataApr 2024
Annual DataEMMA · disclosure
C
Credit
2023 Annual Report of The California County Tobacco Securitization Agency
Credit & RatingsJan 2024
CreditEMMA · disclosure
C
Annual Data
Failure to Provide Annual Financial Information: Failure to Provide
Annual / Operating DataJan 2024
Annual DataEMMA · disclosure
C
Budget
LA. County Budget Book 2023-24, Audited Financial Statements or ACFR: Annual Comprehensiv…
BudgetsJan 2024
BudgetEMMA · disclosure
C
Financial
2022 Audit Communications Letter - California County Tobacco Securitization Agency
Financial ReportsJun 2023
FinancialEMMA · disclosure
C
Financial
2022 Audited Financial Statements - California County Tobacco Securitization Agency
Financial ReportsJun 2023
FinancialEMMA · disclosure
C
Annual Data
Failure to Provide Annual Financial Information: Failure to Provide
Annual / Operating DataApr 2023
Annual DataEMMA · disclosure
C
Annual Data
Failure to Provide Annual Financial Information: Failure to Provide
Annual / Operating DataJan 2023
Annual DataEMMA · disclosure
C
Credit
2022 Annual Report of The California County Tobacco Securitization Agency
Credit & RatingsJan 2023
CreditEMMA · disclosure
C
Budget
2022-23 Final Budget, Audited Financial Statements or ACFR: ACFR FY 2021-2022
BudgetsJan 2023
BudgetEMMA · disclosure
C
Financial
2021 Audit Representation Letter - California County Tobacco Securitization Agency
Financial ReportsSep 2022
FinancialEMMA · disclosure
C
Financial
2021 Audit Communications Letter - California County Tobacco Securitization Agency
Financial ReportsSep 2022
FinancialEMMA · disclosure
C
Financial
2021 Audit Financial Statements - California County Tobacco Securitization Agency
Financial ReportsSep 2022
FinancialEMMA · disclosure
C
Annual Data
Failure to Provide Annual Financial Information: Failure to Provide
Annual / Operating DataJun 2022
Annual DataEMMA · disclosure
C
Other
Other Financial / Operating Data: County of Los Angeles Notice of Potential Financing - 2…
Other FilingsMay 2022
OtherEMMA · disclosure
C
Annual Data
Failure to Provide Annual Financial Information: Failure to Provide
Annual / Operating DataApr 2022
Annual DataEMMA · disclosure
C
Financial
Audited Financial Statements or ACFR
Financial ReportsJan 2022
FinancialEMMA · disclosure
C
Budget
County of Los Angeles Fiscal Year 2021-22 Final Budget
BudgetsJan 2022
BudgetEMMA · disclosure
C
Credit
2021 Draft Annual Report of The California County Tobacco Securitization Agency
Credit & RatingsJan 2022
CreditEMMA · disclosure
C
Credit
2021 Final Annual Report of The California County Tobacco Securitization Agency
Credit & RatingsJan 2022
CreditEMMA · disclosure
C
Annual Data
Failure to Provide Annual Financial Information: Failure to Provide
Annual / Operating DataJan 2022
Annual DataEMMA · disclosure
C
Financial
2020 Audit Financial Statements - California County Tobacco Securitization Agency
Financial ReportsDec 2021
FinancialEMMA · disclosure
C
Annual Data
Failure to Provide Annual Financial Information: Failure to Provide
Annual / Operating DataJun 2021
Annual DataEMMA · disclosure
C
Annual Data
Failure to Provide Annual Financial Information: Failure to Provide
Annual / Operating DataApr 2021
Annual DataEMMA · disclosure
C
Annual Data
Failure to Provide Annual Financial Information: Failure to Provide
Annual / Operating DataJan 2021
Annual DataEMMA · disclosure
C
Credit
2020 Annual Report of The California County Tobacco Securitization Agency
Credit & RatingsJan 2021
CreditEMMA · disclosure
C
Budget
County of Los Angeles Fiscal Year 2020-21 Final Budget
BudgetsJan 2021
BudgetEMMA · disclosure
C
Financial
County of Los Angeles CAFR
Financial ReportsJan 2021
FinancialEMMA · disclosure
C
Other
Other Financial / Operating Data: Incorporate OS by Reference
Other FilingsDec 2020
OtherEMMA · disclosure
C
OS
TOBACCO SETTLEMENT BONDS (GOLD COUNTRY SETTLEMENT FUNDING CORPORATION), SERIES 2020B-1 (S…
Official StatementsNov 2020
OSEMMA · official statement
C
Other
Other Financial / Operating Data: Incorporate OS by Reference
Other FilingsOct 2020
OtherEMMA · disclosure
C
Other
Other Financial / Operating Data: Incorporate OS by Reference
Other FilingsOct 2020
OtherEMMA · disclosure
C
OS
TOBACCO SETTLEMENT BONDS (SONOMA COUNTY SECURITIZATION CORPORATION) SERIES 2020B-1 (SUBOR…
Official StatementsSep 2020
OSEMMA · official statement
C
OS
TOBACCO SETTLEMENT BONDS (MERCED COUNTY TOBACCO FUNDING CORPORATION) SERIES 2020B (SUBORD…
Official StatementsSep 2020
OSEMMA · official statement
C
Other
Other Financial / Operating Data: Incorporate OS by Reference
Other FilingsJun 2020
OtherEMMA · disclosure
C
OS
TOBACCO SETTLEMENT BONDS (LOS ANGELES COUNTY SECURITIZATION CORPORATION) SERIES 2020B-1 (…
Official StatementsJun 2020
OSEMMA · official statement
C
OS
TOBACCO SETTLEMENT ASSET-BACKED REFUNDING BONDS (KERN COUNTY TOBACCO FUNDING CORPORATION)…
Official StatementsOct 2014
OSEMMA · official statement
C
OS
TOBACCO SETTLEMENT ASSET-BACKED REFUNDING BONDS (KERN COUNTY TOBACCO FUNDING CORPORATION)…
Official StatementsOct 2014
OSEMMA · official statement
C
OS
ASSET BACKED BDS A
Official StatementsJun 2007
OSEMMA · official statement
C
OS
GOLD COUNTRY TOB SETTLE CORP AL 21.4 YRS TURBO DATE 6/1/2032
Official StatementsMay 2006
OSEMMA · official statement
Annual / Operating Data
Failure to Provide Annual Financial Information: Failure to Provide
Failure to Provide Annual Financial Information: Failure to Provide
Failure to Provide Annual Financial Information: Failure to Provide
Failure to Provide Annual Financial Information: Failure to Provide
Failure to Provide Annual Financial Information: Failure to Provide
Failure to Provide Annual Financial Information: Failure to Provide
Failure to Provide Annual Financial Information: Failure to Provide
Failure to Provide Annual Financial Information: Failure to Provide
Failure to Provide Annual Financial Information: Failure to Provide
Failure to Provide Annual Financial Information: Failure to Provide
Failure to Provide Annual Financial Information: Failure to Provide
Failure to Provide Annual Financial Information: Failure to Provide
Failure to Provide Annual Financial Information: Failure to Provide
Failure to Provide Annual Financial Information: Failure to Provide
Failure to Provide Annual Financial Information: Failure to Provide
Failure to Provide Annual Financial Information: Failure to Provide
Failure to Provide Annual Financial Information: Failure to Provide
Budgets
LA. County Budget Book 2023-24, Audited Financial Statements or ACFR: Annual Comprehensive Financial Report
2022-23 Final Budget, Audited Financial Statements or ACFR: ACFR FY 2021-2022
County of Los Angeles Fiscal Year 2021-22 Final Budget
County of Los Angeles Fiscal Year 2020-21 Final Budget
Credit & Ratings
2025 Annual Report of The California County Tobacco Securitization Agency
2024 Annual Report of The California County Tobacco Securitization Agency
2023 Annual Report of The California County Tobacco Securitization Agency
2022 Annual Report of The California County Tobacco Securitization Agency
2021 Draft Annual Report of The California County Tobacco Securitization Agency
2021 Final Annual Report of The California County Tobacco Securitization Agency
2020 Annual Report of The California County Tobacco Securitization Agency
Financial Reports
2025 Audited Financial Statements - California County Tobacco Securitization Agency
2025 Audit Communications Letter - California County Tobacco Securitization Agency
2024 Audit Communications Letter - California County Tobacco Securitization Agency
2024 Audited Financial Statements - California County Tobacco Securitization Agency
2023 Audit Communications Letter - California County Tobacco Securitization Agency
2023 Audited Financial Statements - California County Tobacco Securitization Agency
2022 Audit Communications Letter - California County Tobacco Securitization Agency
2022 Audited Financial Statements - California County Tobacco Securitization Agency
2021 Audit Representation Letter - California County Tobacco Securitization Agency
2021 Audit Communications Letter - California County Tobacco Securitization Agency
2021 Audit Financial Statements - California County Tobacco Securitization Agency
Audited Financial Statements or ACFR
2020 Audit Financial Statements - California County Tobacco Securitization Agency
County of Los Angeles CAFR
Official Statements
TOBACCO SETTLEMENT BONDS (GOLD COUNTRY SETTLEMENT FUNDING CORPORATION), SERIES 2020B-1 (SUBORDINATE)
TOBACCO SETTLEMENT BONDS (SONOMA COUNTY SECURITIZATION CORPORATION) SERIES 2020B-1 (SUBORDINATE)
TOBACCO SETTLEMENT BONDS (MERCED COUNTY TOBACCO FUNDING CORPORATION) SERIES 2020B (SUBORDINATE)
TOBACCO SETTLEMENT BONDS (LOS ANGELES COUNTY SECURITIZATION CORPORATION) SERIES 2020B-1 (SUBORDINATE)
TOBACCO SETTLEMENT ASSET-BACKED REFUNDING BONDS (KERN COUNTY TOBACCO FUNDING CORPORATION), SERIES 2014
TOBACCO SETTLEMENT ASSET-BACKED REFUNDING BONDS (KERN COUNTY TOBACCO FUNDING CORPORATION), SERIES 2014
ASSET BACKED BDS A
GOLD COUNTRY TOB SETTLE CORP AL 21.4 YRS TURBO DATE 6/1/2032
Other Filings
Other Financial / Operating Data: Notice Of Potential Financing - Lease Revenue Bonds, 2025 Series J_082025
Other Financial / Operating Data: Notice Of Potential Financing - Lease Revenue Bonds, 2024 Series H_080224
Information Provided to Rating Agency, Credit / Liquidity Provider or Other Third Party: Notice of Potential Financing_…
Other Financial / Operating Data: County of Los Angeles Notice of Potential Financing - 2022-23 Tax and Revenue Anticip…
Other Financial / Operating Data: Incorporate OS by Reference
Other Financial / Operating Data: Incorporate OS by Reference
Other Financial / Operating Data: Incorporate OS by Reference
Other Financial / Operating Data: Incorporate OS by Reference
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Disclosure record
65 continuing-disclosure filings compiled
Latest filing within the past year · Jul 2026
Public documents
58Public contact
Listed65 continuing-disclosure filings compiled
Latest filing within the past year · latest posting 2026-07-29
✓ Issuer website on file
Counts what BondGov has compiled from the MSRB’s EMMA — a coverage fact, not a compliance rating or a days-late claim. Contact routes show as on file only; the address itself is never published here. Verify on EMMA ↗
Standing
as of Sep 17, 2026What the public record shows about this issuer’s disclosure practice. Compiled from the MSRB’s EMMA and from award letters governments record themselves. MuniPro confers no credential and issues no rating.
Credentials on record
Conferred by GFOA, recorded from the award letter. Never inferred.
Certificate of Achievement for Excellence in Financial Reporting
No receipt on file
Distinguished Budget Presentation Award
No receipt on file
Popular Annual Financial Reporting Award
No receipt on file
Nothing recorded here means nothing has been recorded — not that an award was withheld.
Dated obligations
Filings a law or contract puts a date on.
Not measured
MuniPro does not hold this issuer’s own continuing-disclosure undertaking date, so no filing is called late here. Why →
Record quality
Disclosure practice — not an assessment of creditworthiness.
Annual reporting compiled
0 of 5
0 of 5 reporting years (2021–2025) have an annual financial filing compiled from the MSRB’s EMMA. The denominator is MuniPro’s 5-year reading window — it is NOT a filing obligation, and a missing year here means no filing was compiled, not that one was owed and skipped.
Record freshness
Within the past year
The newest continuing-disclosure filing MuniPro has compiled for this issuer was posted 50 days ago. This is the age of the public record — it is not a lateness claim, because MuniPro does not hold the date this issuer’s undertaking sets.
Filing timeliness
Not measured
Timeliness needs the date this issuer’s own continuing-disclosure undertaking sets. MuniPro does not hold it, and will not substitute a generic interval.
Standing describes disclosure practice — not an assessment of creditworthiness. It is not a rating, a rank against other governments, or a MuniPro credential. See the full computation →