Annual Audit Reports - San Bernardino Financial Portal

Taxation and Finance California 3 Minutes Read · published February 10, 2026 Flag of California

San Bernardino, California posts its annual audit and financial reports through the city financial portal so residents, council members and auditors can review the city’s fiscal statements and auditor opinions. This guide explains where to find the Comprehensive Annual Financial Report (CAFR) or audit reports, how to request copies, who enforces filing and access, and practical steps to raise concerns or appeal audit findings.

Check the Finance Department page for the latest published audit reports.

Penalties & Enforcement

The municipal posting page lists audit reports and contact points; penalties or specific fines for failures to publish or respond are not detailed on the cited page[1]. Where the city or auditor identifies noncompliance, enforcement commonly follows administrative review and referral to legal counsel.

  • Fines or monetary penalties: not specified on the cited page[1].
  • Escalation: first, repeat or continuing offence ranges are not specified on the cited page; enforcement may escalate from notice to administrative action.
  • Non-monetary sanctions: administrative orders, directives to correct reports, referral to the City Attorney, or court action may occur depending on findings.
  • Enforcer and contact: Finance Department and the City Auditor or City Manager oversee publication and follow-up; see Help and Support / Resources below for official contacts.
  • Appeals and review: procedures may include administrative review, appeal to City Council or civil action; specific time limits for appeals are not specified on the cited page.
  • Defences and discretion: corrective plans, administrative variances or demonstrating reasonable excuse are typical defences where applicable.
If the city’s published page lacks penalty details, file a formal request to the Finance Department for clarification.

Applications & Forms

The audit itself is published as a report (for example the CAFR); there is generally no separate application form to view published audit reports. Requests for copies or certified records are handled via the City Clerk or Public Records request process and may incur copying fees if applicable; specific forms or fees are not listed on the cited page[1].

Accessing Reports & What to Look For

When you open an annual audit or CAFR, review the auditor’s opinion, management discussion and analysis, fund statements, note disclosures, and any findings and recommendations. If an audit identifies material weaknesses or significant deficiencies, note the corrective action plan and responsible office.

  • Auditor opinion and management letter: essential for assessing fiscal health.
  • Findings and recommendations: check dates and assigned remediation owners.
  • Deadlines for corrective actions: review the report text for any stated timelines.
Audit reports typically include an auditor’s opinion letter, financial statements and notes.

Action Steps

  • Locate the latest audit report on the Finance Department page or request it from the City Clerk.
  • If a finding affects you or your neighborhood, file a written concern with the Finance Department and request follow-up.
  • If unsatisfied with administrative response, submit an appeal or public comment to City Council following the city’s published procedures.

FAQ

How do I get a copy of the city’s annual audit report?
Most recent annual audit reports are published on the City Finance page; you may also request copies via the City Clerk or a public records request.
Who enforces compliance with audit publication?
The City Finance Department and City Auditor coordinate publication; legal enforcement involves the City Attorney or civil remedies when necessary.
Are there fines for not publishing audits on time?
Specific fines or statutory penalties are not specified on the cited page; enforcement is typically administrative and legal as warranted.

How-To

  1. Go to the City of San Bernardino Finance or financial reports page listed in Help and Support / Resources.
  2. Locate the latest Annual Comprehensive Financial Report (CAFR) or audit report link and open the PDF.
  3. Download the report and save the PDF for review or share with relevant stakeholders.
  4. If the report or requested records are not posted, submit a public records request to the City Clerk with specifics of the documents needed.

Key Takeaways

  • Audit reports are public documents; start at the Finance Department portal to access them.
  • Contact Finance or the City Clerk for copies, clarification or to file concerns.
  • If city responses are insufficient, use administrative appeal routes or contact your council representative.

Help and Support / Resources

  1. [1] City of San Bernardino Finance - Annual Financial Reports

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