This report presents an analysis of California city officials’ and residents’ views on state and local finance and infrastructure issues. The findings are based on two surveys. The first is a city officials’ survey, conducted from July to August 2006 by the Public Policy Institute of California, the League of California Cities, and the National League of Cities. We contrast this survey with a PPIC Statewide Survey of 2,000 adult residents, conducted in May 2006 and made possible with funding from the James Irvine Foundation, and the March 2006 PPIC Statewide Survey when applicable.