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Comprehensive Annual Financial Report

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Comprehensive Annual Financial Report (CAFR) AND Popular Annual Financial Report (PAFR)

Generally accepted accounting principles (GAAP) provide the criteria for judging whether a financial report is fairly presented. In defining the minimum standard of acceptable basic financial reporting for state and local governments, GAAP mandate a complete set of basic financial statements, including accompanying note disclosures, as well as the presentation of certain required supplementary information (RSI) in connection with the basic financial statements. GAAP encourage governments to imbed this minimum presentation within the broader framework of a comprehensive annual financial report (CAFR).

At a minimum, every CAFR comprises three basic sections:

  • The introductory section provides general information on the government's structure and personnel as well as information useful in assessing the government's financial condition.
  • The financial section contains the basic financial statements and RSI (including management's discussion and analysis), as well as the independent auditor's report. In addition, the financial section provides information on each individual fund and component unit for which data are not provided separately within the basic financial statements. The financial section also may include supplementary information useful to financial statement users.
  • The statistical section provides a broad range of trend data covering key financial indicators from the past 10 fiscal years (for instance, general government revenues and expenditures, property tax collections, debt burden). It also contains demographic and miscellaneous data useful in assessing a government's financial condition.

Source: Governmental Accounting, Auditing, and Financial Reporting - 2001 Edition

Click to view any of the CAFR reports listed below:

Fiscal Year Ending June 30, 2013
Fiscal Year Ending June 30, 2012 - Historical
Fiscal Year Ending June 30, 2011 - Historical
Fiscal Year Ending June 30, 2010 - Historical
Fiscal Year Ending June 30, 2009 - Historical
Fiscal Year Ending June 30, 2008 - Historical
Fiscal Year Ending June 30, 2007 - Historical
Fiscal Year Ending June 30, 2006 - Historical
Fiscal Year Ending June 30, 2005 - Historical
Fiscal Year Ending June 30, 2004 - Historical
Fiscal Year Ending June 30, 2003 - Historical
Fiscal Year Ending June 30, 2002 - Historical

 

Click to view any of the PAFR reports listed below:

Fiscal Year Ending June 30, 2013
Fiscal Year Ending June 30, 2012 - Historical
Fiscal Year Ending June 30, 2011 - Historical
Fiscal Year Ending June 30, 2010 - Historical
Fiscal Year Ending June 30, 2009 - Historical
Fiscal Year Ending June 30, 2008 - Historical

 


DISCLAIMER: The following information is provided to you as a matter of convenience and speaks as of the end of the last period to which they relate. There may have been changes in the financial condition or affairs of the County of San Diego since then, the County of San Diego has not undertaken to update the financial statements, or such other documents.