Using information received from California's community college districts, this report provides 1990-91 fiscal information and attendance records. Introductory comments indicate that the average daily attendance (ADA) of the colleges was 816,088 in 1990-91, compared to 772,485 the previous year; and that expenditures per ADA were $3,539 not including capital outlay expenditures. Parts I and II present headcount enrollment data for fall 1990 and ADA figures for credit, noncredit, and apprenticeship programs for fiscal year (FY) 1990-91. Part III offers summaries of first recalculation and second principal apportionments and credit base revenue per ADA. General fund transactions for FY 1990-91 are reported in part IV. Part V presents summaries of general fund revenues for FY 1990-91, while part VI presents statewide general fund expenditures by object and aggregated activities. Part VII contains a summary of the current expense of education, and part VIII focuses on state general fund expenditures by activity, aggregated instructional activities, aggregated administrative and support activities, community and ancillary services, auxiliary operations, and general fund expenditures by activities. In part IX, selected data are presented grouped by district ADA size. Part X provides a 5-year district data summary. The report concludes with general information on definitions and sources of the data. (JSP)