---
title: "Local fiscal and audit context"
method: POST
path: "/api/locus-local-fiscal-context"
tags: ["fiscal", "audit", "budget", "local-government", "public-records", "citations", "x402", "category:economics"]
---

# Local fiscal and audit context

`POST /api/locus-local-fiscal-context`

## Request

- Base URL: `https://api.locus.report`
- URL: `https://api.locus.report/api/locus-local-fiscal-context`
- Auth: one of:
  - API key in header `PAYMENT-SIGNATURE`
  - API key in header `Authorization`

Reviewed, checksum-bound local-government finances and audits with aligned trends and peers. Parcel context needs an official action-and-geography link; proximity proves nothing. For fiscal research, not eligibility or place selection. Missing, stale, or thin data is charge-free. npx @velinussage/locus-agent-skill add.

## Request body

- object: Exact US address, ZIP, city, or county plus an optional 2-5 year lookback. Numeric coverage requires a fresh checksum-bound normalized snapshot; source pointers alone return a free diagnostic.
  - `place` string, required: Exact US address, ZIP, city, or county. The endpoint resolves the governing jurisdiction and never substitutes another place.
  - `lookbackYears` integer: Fiscal years to include; default 5, allowed 2-5.
  - `includeParcelContext` boolean: Default true. Include only parcel-linked context with one matching official action or project ID across the complete source-backed chain.
  - `includeParcelConsequences` boolean: Deprecated compatibility alias for includeParcelContext.

## Response `200`

Successful paid artifact, or a free pre-charge diagnostic when the request is outside current coverage.

- union: A structured multi-year fiscal/audit brief containing separate cited observations, exact-definition peer comparisons, policy/budget changes, and only complete parcel-linked context chains; or a charged:false diagnostic when data is absent, stale, or thin. Never use it to decide housing, credit, employment, insurance, tenancy, eligibility, or whether to prefer a place. Never a score, rank, prediction, or place verdict.
  - object
    - `kind` 'local_fiscal_context_brief', required
    - `ok` true, required
    - `resolved` object, required
      - `jurisdictionId` string, required
      - `displayName` string, required
      - `resolution` string, required
      - `resolutionGrade` string
    - `snapshot` object, required
      - `snapshotId` string, required
      - `jurisdictionId` string, required
      - `fiscalYearEnd` string, required
      - `sourceName` string, required
      - `sourceUrl` string, required
      - `sourceRecordId` string, required
      - `rawSha256` string, required
      - `projectionSha256` string, required
      - `ingestedAt` string, required
      - `artifacts` object[], required
        - `sourceName` string, required
        - `sourceUrl` string, required
        - `sourceRecordId` string, required
        - `rawSha256` string, required
        - `sourceClass` 'unit_acfr' | 'official_tax_report' | 'state_uniform_filing' | 'state_audit' | 'federal_single_audit' | 'adopted_budget' | 'official_geography' | 'census_aggregate' | 'census_individual_unit'
        - `sourceRegistryId` string
    - `brief` object, required
      - `kind` 'local_fiscal_context', required
      - `jurisdiction` object, required
        - `jurisdictionId` string, required
        - `displayName` string, required
      - `generatedAt` string, required
      - `fiscalYears` string[], required
      - `observations` object[], required
        - `indicator` 'operating_margin' | 'consecutive_operating_deficit_years' | 'unassigned_fund_balance_to_expenditures' | 'lgc_fpic_status' | 'lgc_ual_status' | 'late_audit_status' | 'material_weaknesses' | 'repeated_findings' | 'debt_service_to_governmental_expenditures' | 'unsupported_costs' | 'questioned_costs' | 'corrective_action_status', required
        - `fiscalYearEnd` string, required
        - `label` string, required
        - `value` union, required
          - number
          - string
        - `unit` 'percent' | 'years' | 'count' | 'usd' | 'status', required
        - `definition` string, required
        - `sources` object[], required
          - `sourceName` string, required
          - `sourceUrl` string, required
          - `fetchedAt` string, required
          - `recordId` string, required
          - `pageLocator` string
          - `snapshotSha256` string, required
          - `artifactId` string
          - `sourceClass` 'unit_acfr' | 'official_tax_report' | 'state_uniform_filing' | 'state_audit' | 'federal_single_audit' | 'adopted_budget' | 'official_geography' | 'census_aggregate' | 'census_individual_unit'
        - `auditScope` 'financial_statement' | 'single_audit'
      - `revenueSeries` object[], required
        - `jurisdictionId` string, required
        - `periodStart` string, required
        - `periodEnd` string, required
        - `cadence` 'annual' | 'monthly', required
        - `measure` 'property_tax_levy' | 'property_tax_collected' | 'taxable_assessed_value' | 'property_tax_revenue' | 'sales_tax_distribution', required
        - `kind` 'actual' | 'levy' | 'distribution', required
        - `amountUsd` number, required
        - `publishedAt` string, required
        - `comparability` 'verified' | 'changed' | 'unknown', required
        - `comparabilityReasons` string[]
        - `source` object, required
          - `sourceName` string, required
          - `sourceUrl` string, required
          - `fetchedAt` string, required
          - `recordId` string, required
          - `pageLocator` string
          - `snapshotSha256` string, required
          - `artifactId` string
          - `sourceClass` 'unit_acfr' | 'official_tax_report' | 'state_uniform_filing' | 'state_audit' | 'federal_single_audit' | 'adopted_budget' | 'official_geography' | 'census_aggregate' | 'census_individual_unit'
      - `revenueChanges` object[], required
        - `measure` 'property_tax_levy' | 'property_tax_collected' | 'taxable_assessed_value' | 'property_tax_revenue' | 'sales_tax_distribution', required
        - `cadence` 'annual' | 'monthly', required
        - `kind` 'actual' | 'levy' | 'distribution', required
        - `fromPeriodEnd` string, required
        - `toPeriodEnd` string, required
        - `changePercent` number, required
        - `sources` object[], required
          - `sourceName` string, required
          - `sourceUrl` string, required
          - `fetchedAt` string, required
          - `recordId` string, required
          - `pageLocator` string
          - `snapshotSha256` string, required
          - `artifactId` string
          - `sourceClass` 'unit_acfr' | 'official_tax_report' | 'state_uniform_filing' | 'state_audit' | 'federal_single_audit' | 'adopted_budget' | 'official_geography' | 'census_aggregate' | 'census_individual_unit'
      - `auditCoverage` object[], required
        - `jurisdictionId` string, required
        - `fiscalYearEnd` string, required
        - `scope` 'financial_statement' | 'single_audit', required
        - `indicator` 'material_weaknesses' | 'repeated_findings', required
        - `status` 'explicit_none_reported' | 'complete_with_findings', required
        - `source` object, required
          - `sourceName` string, required
          - `sourceUrl` string, required
          - `fetchedAt` string, required
          - `recordId` string, required
          - `pageLocator` string
          - `snapshotSha256` string, required
          - `artifactId` string
          - `sourceClass` 'unit_acfr' | 'official_tax_report' | 'state_uniform_filing' | 'state_audit' | 'federal_single_audit' | 'adopted_budget' | 'official_geography' | 'census_aggregate' | 'census_individual_unit'
      - `lookbackTrend` object[], required
        - `indicator` 'operating_margin' | 'unassigned_fund_balance_to_expenditures' | 'debt_service_to_governmental_expenditures', required
        - `fromFiscalYearEnd` string, required
        - `toFiscalYearEnd` string, required
        - `change` number, required
        - `unit` 'percentage_points', required
        - `sources` object[], required
          - `sourceName` string, required
          - `sourceUrl` string, required
          - `fetchedAt` string, required
          - `recordId` string, required
          - `pageLocator` string
          - `snapshotSha256` string, required
          - `artifactId` string
          - `sourceClass` 'unit_acfr' | 'official_tax_report' | 'state_uniform_filing' | 'state_audit' | 'federal_single_audit' | 'adopted_budget' | 'official_geography' | 'census_aggregate' | 'census_individual_unit'
      - `peerComparisons` object[], required
        - `indicator` 'operating_margin' | 'unassigned_fund_balance_to_expenditures' | 'debt_service_to_governmental_expenditures', required
        - `fiscalYearEnd` string, required
        - `localValue` number, required
        - `peerMedian` number, required
        - `difference` number, required
        - `peerGroup` string, required
        - `cohortMethod` 'official_statewide_same_class' | 'official_population_band' | 'census_government_type_population_band', required
        - `cohortId` string, required
        - `governmentType` 'city' | 'town' | 'village' | 'county' | 'municipality' | 'special_district' | 'school_district' | 'other_local_government', required
        - `populationMin` integer
        - `populationMax` integer
        - `subjectGovernmentId` string, required
        - `memberSetSha256` string, required
        - `cohortSize` integer, required
        - `sourceReleaseId` string, required
        - `sources` object[], required
          - `sourceName` string, required
          - `sourceUrl` string, required
          - `fetchedAt` string, required
          - `recordId` string, required
          - `pageLocator` string
          - `snapshotSha256` string, required
          - `artifactId` string
          - `sourceClass` 'unit_acfr' | 'official_tax_report' | 'state_uniform_filing' | 'state_audit' | 'federal_single_audit' | 'adopted_budget' | 'official_geography' | 'census_aggregate' | 'census_individual_unit'
      - `budgetChanges` object[], required
        - `changeId` string, required
        - `effectiveDate` string, required
        - `kind` 'budget_amendment' | 'tax_rate_change' | 'fee_change', required
        - `officialLabel` string, required
        - `amountUsd` number
        - `rateChange` string
        - `source` object, required
          - `sourceName` string, required
          - `sourceUrl` string, required
          - `fetchedAt` string, required
          - `recordId` string, required
          - `pageLocator` string
          - `snapshotSha256` string, required
          - `artifactId` string
          - `sourceClass` 'unit_acfr' | 'official_tax_report' | 'state_uniform_filing' | 'state_audit' | 'federal_single_audit' | 'adopted_budget' | 'official_geography' | 'census_aggregate' | 'census_individual_unit'
      - `policyActions` object[], required
        - `actionId` string, required
        - `actionDate` string, required
        - `officialLabel` string, required
        - `status` string, required
        - `source` object, required
          - `sourceName` string, required
          - `sourceUrl` string, required
          - `fetchedAt` string, required
          - `recordId` string, required
          - `pageLocator` string
          - `snapshotSha256` string, required
          - `artifactId` string
          - `sourceClass` 'unit_acfr' | 'official_tax_report' | 'state_uniform_filing' | 'state_audit' | 'federal_single_audit' | 'adopted_budget' | 'official_geography' | 'census_aggregate' | 'census_individual_unit'
      - `parcelLinkedContext` object[], required
        - `contextId` string, required
        - `officialFinding` object, required
          - `officialActionId` string, required
          - `label` string, required
          - `source` object, required
            - `sourceName` string, required
            - `sourceUrl` string, required
            - `fetchedAt` string, required
            - `recordId` string, required
            - `pageLocator` string
            - `snapshotSha256` string, required
            - `artifactId` string
            - `sourceClass` 'unit_acfr' | 'official_tax_report' | 'state_uniform_filing' | 'state_audit' | 'federal_single_audit' | 'adopted_budget' | 'official_geography' | 'census_aggregate' | 'census_individual_unit'
        - `affectedUnit` object, required
          - `officialActionId` string, required
          - `kind` 'fund' | 'department' | 'service' | 'project', required
          - `identifier` string, required
          - `source` object, required
            - `sourceName` string, required
            - `sourceUrl` string, required
            - `fetchedAt` string, required
            - `recordId` string, required
            - `pageLocator` string
            - `snapshotSha256` string, required
            - `artifactId` string
            - `sourceClass` 'unit_acfr' | 'official_tax_report' | 'state_uniform_filing' | 'state_audit' | 'federal_single_audit' | 'adopted_budget' | 'official_geography' | 'census_aggregate' | 'census_individual_unit'
        - `datedOutcome` object, required
          - `officialActionId` string, required
          - `label` string, required
          - `date` string, required
          - `source` object, required
            - `sourceName` string, required
            - `sourceUrl` string, required
            - `fetchedAt` string, required
            - `recordId` string, required
            - `pageLocator` string
            - `snapshotSha256` string, required
            - `artifactId` string
            - `sourceClass` 'unit_acfr' | 'official_tax_report' | 'state_uniform_filing' | 'state_audit' | 'federal_single_audit' | 'adopted_budget' | 'official_geography' | 'census_aggregate' | 'census_individual_unit'
        - `geography` object, required
          - `officialActionId` string, required
          - `kind` 'project_point' | 'service_area' | 'assessment_district', required
          - `identifier` string, required
          - `source` object, required
            - `sourceName` string, required
            - `sourceUrl` string, required
            - `fetchedAt` string, required
            - `recordId` string, required
            - `pageLocator` string
            - `snapshotSha256` string, required
            - `artifactId` string
            - `sourceClass` 'unit_acfr' | 'official_tax_report' | 'state_uniform_filing' | 'state_audit' | 'federal_single_audit' | 'adopted_budget' | 'official_geography' | 'census_aggregate' | 'census_individual_unit'
        - `parcelRelation` union, required
          - object
            - `kind` 'contains', required
            - `officialActionId` string, required
            - `geographyIdentifier` string, required
            - `parcelId` string, required
            - `method` 'official_boundary_intersection', required
            - `parcelSource` object, required
              - …
            - `geographySource` object, required
              - …
            - `parcelGeometrySha256` string, required
            - `geographyGeometrySha256` string, required
            - `calculation` object, required
              - …
          - object
            - `kind` 'measured_proximity', required
            - `officialActionId` string, required
            - `geographyIdentifier` string, required
            - `parcelId` string, required
            - `distanceMeters` number, required
            - `method` 'straight_line_to_official_project_point', required
            - `parcelSource` object, required
              - …
            - `geographySource` object, required
              - …
            - `parcelGeometrySha256` string, required
            - `geographyGeometrySha256` string, required
            - `calculation` object, required
              - …
      - `caveats` string[], required
    - `parcelContextStatus` 'included' | 'caller_disabled' | 'no_subject_parcel_resolved' | 'no_complete_matching_chain', required
    - `officialSources` object[], required
      - `id` string, required
      - `scope` 'national' | 'state', required
      - `state` string
      - `name` string, required
      - `url` string, required
      - `provides` string[], required
      - `ingestionMode` 'machine_readable_snapshot' | 'verified_offline_document' | 'official_lookup', required
    - `verifyNext` object[], required
      - `step` string, required
      - `url` string, required
  - object
    - `kind` 'local_fiscal_context_diagnostic', required
    - `charged` false, required
    - `ok` true, required
    - `reason` 'unresolved_place' | 'subject_parcel_mismatch' | 'snapshot_store_unavailable' | 'no_active_snapshot' | 'invalid_active_snapshot' | 'stale_snapshot' | 'insufficient_substance' | 'invalid_snapshot_projection' | 'output_policy_rejected', required
    - `note` string, required
    - `jurisdiction` object
      - `jurisdictionId` string, required
      - `displayName` string, required
      - `state` string
    - `officialSources` object[], required
      - `id` string, required
      - `scope` 'national' | 'state', required
      - `state` string
      - `name` string, required
      - `url` string, required
      - `provides` string[], required
      - `ingestionMode` 'machine_readable_snapshot' | 'verified_offline_document' | 'official_lookup', required
    - `verifyNext` object[], required
      - `step` string, required
      - `url` string, required

## Other responses

- `400`: Invalid request body.
- `402`: Payment Required. For x402 v2, repeat the identical request with a valid PAYMENT-SIGNATURE header (legacy X-PAYMENT is accepted for compatibility), or use Authorization: Payment for MPP Tempo when advertised in x-payment-info.offers.

---

[API](https://skmtc.dev/locus/apis/locus-api.md) · [All operations](https://skmtc.dev/locus/apis/locus-api/llms.txt) · [OpenAPI document](https://skmtc.dev/locus/apis/locus-api/revisions/ba7786b74adb?raw)