Comprehensive Annual Financial Report
The City of Hamilton issues a financial report every year, called the Comprehensive Annual Financial Report (CAFR). This report contains the financial statements and other financial and statistical data that provide a complete and full disclosure of all material financial aspects of the City.

The State of Ohio requires the City to have an annual audit by either the Auditor of the State or by an independent public accounting firm.

The CAFR is organized in 3 sections:

• Introductory Section: The Introductory Section contains a table of contents, letter of transmittal, organization chart, list of elected officials and a Certificate of Achievement for Excellence in Financial Reporting for the CAFR.
• Financial Section: The Financial Section includes the Independent Auditors’ Report, Management’s Discussion and Analysis, the Basic Financial Statements, and notes that provide an overview of the City’s financial position and operating results, the Combining Statements for nonmajor funds, and other schedules that provide detailed information relative to the Basic Financial Statements.
• Statistical Section: The Statistical Section provides selected financial, economic and demographic information, which may be used to indicate trends for comparative fiscal periods.

Access different electric, gas, wastewater, and water financial statements.

Popular Annual Financial Report

For most citizens, the Popular Annual Financial Report (PAFR) is a helpful resource for gaining a basic understanding of the City’s financial condition. How public monies are acquired and spent are explained in plain language, with plenty of easy-to-read graphs and charts.