Financial and Audit Reports – Published Reports

Comprehensive Annual Financial Report

Local governments are required to produce and distribute a Comprehensive Annual Financial Report (CAFR) annually to conform with generally accepted accounting standards established by the Government Accounting Standards Board. The CAFR is a thorough and detailed presentation of the City’s financial condition, with financial activity for a fiscal year and its end-of-the-year financial position.


The CAFR contains:

  1.  Introduction: Includes transmittal letter
  2. Financial section: Includes independent auditor's report, management's discussion and analysis, government-wide financial statements, fund financial statements, notes to financial statements, required supplementary information, combining financial statements, and schedules

  3. Statistical section: Includes additional financial, economic, and demographic information

The data reported in the CAFR encompasses all of the City’s programs and departments. A firm of licensed, certified public accountants audits the CAFR's financial statements.



Single Audit Report

The Single Audit Report is a rigorous, organization-wide audit or examination of an entity, that expends $750,000 or more of federal assistance (federal funds, grants, or awards) for its operations, to assure the Federal government of the management and use of these funds.



Public Facilities Fees Report

The City collects Public Facilities Fees with building permits to mitigate impacts on certain public facilities caused by new development. The fees are used to finance the acquisition, construction and improvement of public facilities needed as a result of new development. This report outlines the purpose of each of these fees and how the City uses them.



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This City of Stockton web page last reviewed on --- 1/16/2019