The detailed Annual Comprehensive Financial Report (ACFR), summary Popular Annual Financial Report, and Single Audit Report are annual presentations of Orange County's financial condition and compliance with accounting regulations and standards as of June 30, the end of the county's fiscal year.
The Annual Comprehensive Financial Report provides a statement of net assets; statement of activities; statement of revenues, expenditures, and changes in fund balances; notes to the financial statements for the County; and individual fund statements. The Popular Annual Financial Report provides this information in a more accessible and concise format. The Single Audit Report provides a statement of the County's compliance with federal and state awards.
The County's bond ratings are:
- AAA from Fitch Ratings,
- Aaa from Moody's Investor Services, and
- AAA from Standard & Poor's Rating Services.