The inclusive dates for the fiscal year for the Comprehensive Annual Financial Report (CAFR) for the City of San Francisco, CA are 2010-11. The independent auditor for San Francisco’s CAFR is Macia Gini & O’Connell LLP (MGO) located at 505 14th Street in Oakland, California. The auditor states that their audit was in accordance with auditing standards generally accepted in the United States of America. Those statements require the planning and performing of the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. The auditor did express unqualified opinions based on the audit and the reports of other auditors, on the respective financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information. However, the financial statements of the San Francisco International Airport, San Francisco Water Enterprise, Hetch Hetchy Water and Power, San Francisco Municipal Transportation Agency, San Francisco Wastewater Enterprise, San Francisco Market Corporation, and the Health Service System were not audited.
The City of San Francisco’s organization chart contains several levels: the citizens elect a mayor and the city administrator is appointed. Also elected is the assessor/recorder, Board of Supervisors, City Attorney, District Attorney, Public Defender, Sherriff, Superior Court, and the Treasurer/Tax Collector. Furthermore, the CAFR contains a list of principal officials:
• Mayor - Edwin M. Lee o Board of Supervisors:
• President - David Chiu
• Supervisor - Eric L. Mar
• Supervisor - Mark Farrell
• Supervisor - Carmen Chu
• Supervisor - Ross Mirkarimi
• Supervisor - Jane Kim
• Supervisor - Sean Elsbernd
• Supervisor - Scott Wiener
• Supervisor - David Campos
• Supervisor