Annual Comprehensive Financial Report & Annual Report Summary

The Annual Comprehensive Financial Report (ACFR) of the County of Lancaster, Pennsylvania (the County), is compiled and presented annually.   You can view the ACFR's for each year here.  

We also compile an Annual Report Summary, also known as Popular Annual Financial Report (PAFR).  The information contained in the Annual Report Summary is a condensed and simplified overview of the ACFR.  For the Annual Report Summaries, click here.


The County’s management assumes full responsibility for the completeness and reliability of all the information presented in this report. Management of the County has established a comprehensive internal control framework that is designed both to protect the County’s assets from loss, theft, or misuse and to compile sufficient reliable information for the preparation of the County’s financial statements in conformity with Generally Accepted Accounting Principles (GAAP). Because the cost of internal controls should not outweigh their benefits, the County’s comprehensive framework of internal controls has been designed to provide reasonable rather than absolute assurance that the financial statements will be free from material misstatement. To the best of our knowledge and belief, these financial reports are accurate and complete in all material respects. All disclosures necessary to enable the reader to gain an understanding of the County’s financial activities are included.


State statutes require that an annual audit be performed by independent certified public accountants. The independent public accountants report on the basic financial statements and give an “in relation to” opinion on the combining and individual fund statements and schedules included in the financial section of this report. 

In addition to meeting the requirements set forth in state statutes, this audit was designed to meet the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Audits”. The single audit for the County is completed annually by September 30th. Information related to the single audit, including the supplementary schedule of expenditures of federal awards, findings, and recommendations; independent public accountants’ reports on internal control and compliance with applicable laws and regulations; and major program requirements, will be included in a separately issued single audit report.

Management’s Discussion and Analysis (MD&A) immediately follows the independent public accountants’ report and provides a narrative introduction, overview, and analysis of the basic financial statements. The MD&A is a complement to this letter of transmittal and should be read in conjunction with it.


This report includes all funds and activities of the County and reflects the extensive range of countywide services including, but not limited to, emergency services; health care and social services; construction and maintenance of highways, streets, and infrastructure; recreational activities; and cultural events. The report includes the Lancaster County Convention Center Authority as a component unit.