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South Carolina ANNUAL COMPREHENSIVE FINANCIAL REPORT YEAR ENDED JUNE 30, 2022CITY OF LANCASTER, SOUTH CAROLINA ___ANNUAL COMPREHENSIVE FINANCIAL REPORT ___YEAR ENDED JUNE 30, 2022Prepared By: Finance
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Gather all financial documents such as income statements, balance sheets, and cash flow statements.
02
Review the financial data for accuracy and completeness.
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Organize the financial information according to the required format for the annual comprehensive financial report.
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Include any additional information or disclosures as required by accounting standards.
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Conduct an audit or review of the financial report by an independent auditor.
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Submit the completed annual comprehensive financial report to relevant stakeholders or regulatory bodies.

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Publicly traded companies
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Shareholders and investors
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Lenders and creditors
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An annual comprehensive financial report (ACFR) is a financial document that provides a detailed overview of a government's financial position and the results of its operations over the fiscal year, including financial statements, notes to the statements, and a narrative overview.
Typically, state and local governments, municipal entities, and certain non-profit organizations that receive government funding or meet specific criteria are required to file an annual comprehensive financial report.
To fill out an ACFR, entities must gather and compile financial data into standardized reports, ensure compliance with accounting principles (like GAAP), include necessary supporting schedules, and present the information clearly and thoroughly.
The purpose of the ACFR is to provide stakeholders, including taxpayers, government officials, and policymakers, with relevant financial information for accountability and decision-making.
An ACFR must report financial statements, including the Statement of Net Position, Statement of Activities, budget versus actual comparisons, notes to the financial statements, and required supplementary information.
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