California Code, Government Code - GOV § 65072

(a) A policy element that describes the state's transportation policies and system performance objectives. These policies and objectives shall be consistent with legislative intent described in Sections 14000, 14000.5, 14000.6, and 65088.

(b) A strategies element that incorporates the broad system concepts and strategies synthesized from the adopted regional transportation plans prepared pursuant to Section 65080. The California Transportation Plan shall not be project specific.

(c) A financial element that summarizes the full cost of implementing the California Transportation Plan through the first 10 years of the planning period and includes a summary of available revenues through the planning period and an analysis of what is feasible within the plan if constrained by a realistic projection of available revenues. The financial element shall also evaluate the feasibility of any policy assumptions or scenarios included in the plan. The financial element may include a discussion of tradeoffs within the plan considering financial constraints.

(d) A recommendations element that includes economic forecasts and recommendations to the Legislature and the Governor to achieve the plan's broad system concepts, strategies, and performance objectives.