Laguna Beach, CA
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After the conclusion of the City's fiscal year on June 30 each year, the Finance Division completes closing entries and finalizes the City's financial records.
Independent auditors conduct an audit in accordance with Generally Accepted Accounting Principals (GAAP) to ensure legal and fiscal accountability to the public.
The City then prepares a Annual Comprehensive Financial Report (ACFR) which presents general information about the City's structure, services, and environment; audited basic financial statements; required supplemental information; statistical data on trends; and other information.
Annual Comprehensive Financial Reports
- Public Finance Authority 2023 Final Financial Statements
- All Files Combined - ACFR and Audit Documents - FY 2022-23 (002)
- Annual Comprehensive Financial Report 2022-23
- Annual Comprehensive Financial Report 2021-22
- Annual Comprehensive Financial Report 2020-21
- Annual Comprehensive Financial Report 2019-20
- Annual Comprehensive Financial Report 2018-19
- Annual Comprehensive Financial Report 2017-18
- Annual Comprehensive Financial Report 2016-17
- Annual Comprehensive Financial Report 2015-16
- Annual Comprehensive Financial Report 2014-15
- Annual Comprehensive Financial Report 2013-14
- Annual Comprehensive Financial Report 2012-13
- Annual Comprehensive Financial Report 2011-12
- Annual Comprehensive Financial Report 2010-11
- Annual Comprehensive Financial Report 2009-10
- Annual Comprehensive Financial Report 2008-09
- Annual Comprehensive Financial Report 2007-08
- Annual Comprehensive Financial Report 2006-07
- Annual Comprehensive Financial Report 2005-06