Audit Reports

The City of Laguna Woods prepares an Annual Comprehensive Financial Report (“ACFR”) with each of the sections prescribed by the Governmental Accounting Standards Board, including an independent audit performed by a qualified firm. The ACFR is prepared in conformance with Generally Accepted Accounting Principles and meets state law requirements for the annual publication of audited financial records.

Fiscal Year 2022-23

• Annual Comprehensive Financial Report for Fiscal Year 2022-23
  • Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards
  • Independent Auditor’s Statements on Auditing Standards 114 Letter: The Auditor’s Communication with Those Charged with Governance
  • Appropriations Limit Worksheet with Independent Accountant’s Report on Applying Agreed-Upon Procedures for the Fiscal Year Ended June 30, 2023

Previous Fiscal Years

• Previous annual comprehensive financial reports