Financial and Audit Reports – Published Reports

Annual Comprehensive Financial Report

Local governments are required to produce and distribute an Annual Comprehensive Financial Report (ACFR) annually to conform with generally accepted accounting standards established by the Government Accounting Standards Board. The ACFR 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 ACFR contains the following sections:

  • Introduction
    • Includes transmittal letter.
  • 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.
  • Statistical section
    • Includes additional financial, economic, and demographic information.

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


Additional information is available for the following: 


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This City of Stockton web page last reviewed on --- 2/1/2023