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In the Bay Area, in Caltrans District 4, there are 101 cities. Each one prepares and provides an annual comprehensive financial report (ACFR) for its constituents. Regretfully, not all of them are issued in a timely manner.
John Moorlach is the director of the California Policy Center's Center for Public Accountability. He has served as a California State Senator and Orange County Supervisor and Treasurer-Tax Collector. In 1994, he predicted the County's bankruptcy and participated in restoring and reforming the sixth most populated county in the nation.