Commentary
By late April, five of Orange County’s 34 cities had not posted their Annual Comprehensive Financial Reports (ACFRs) for the year ending June 30, 2022, on their websites. They are usually completed by December of the same year. By the end of May, the last one was finally posted. The city of Laguna Beach’s auditor’s report was dated May 25, 2023. But, the last shall be first, based on the results.