Publications

Recovery Plan Performance Report

All metropolitan cities and counties with a population greater than 250,000 residents that received an award from the Coronavirus State and Local Fiscal Recovery Fund (SLFRF) are required by the U.S. Department of Treasury to produce an annual Recovery Plan Performance Report (Recovery Plan). The City of Charlotte’s Recovery Plan provides information on Charlotte’s spending or planned spending for this funding, and how the city plans to ensure program outcomes are achieved in an effective and equitable manner. The Recovery Plan Performance Reports include project-specific information on spending and performance. The city posts annual Recovery Plans that cover a 12-month period.

The city received the first tranche of this funding in May 2021 and the second tranche in July 2022. The city is continuing to develop a spending plan for these funds targeted at those most impacted by the COVID-19 pandemic.

The Recovery Plan provides a general overview of potential categories of investment, which include housing and homelessness, workforce development, community vitality, and operational support.

City of Charlotte Annual Comprehensive Financial Report

The Annual Comprehensive Financial Report (ACFR) — previously the Comprehensive Annual Financial Report — is the official annual report of the City of Charlotte. The Annual Comprehensive Financial Report contains three distinct sections: introductory, financial and statistical.

• The introductory section contains general information on the structure, services and environment of the city.

• The financial section includes the basic financial statements that are the core of financial reporting. These include governmentwide financial statements, fund financial statements and notes to the financial statements. The financial section also includes information on individual funds.

• The statistical section provides trend data and nonfinancial data useful in interpreting the basic financial statements and is important for evaluating economic condition.

The city's Single Audit is also included in the Annual Comprehensive Financial Report.

City of Charlotte Popular Annual Financial Report

The Popular Annual Financial Report (PAFR) is a summary of the city’s Annual Comprehensive Financial Report (ACFR) and offers an easy-to-understand snapshot of the city’s financial position during a fiscal year, especially for readers without a background in public finance. The PAFR evaluates how the City of Charlotte performed against the priorities and initiatives included the city’s annual budget.

Unlike the ACFR, this report is unaudited and does not contain all reported funds and full financial disclosures for the fiscal year.

Charlotte Douglas International Airport Annual Comprehensive Financial Report

The Charlotte Douglas International Airport Annual Comprehensive Financial Report presents a narrative overview and analysis of the airport’s financial performance for the fiscal year. This report consists primarily of three parts.

• The introductory section contains general information on the airport.

• The financial section includes the basic financial statements that are the core of financial reporting. These include financial statements and notes to the financial statements.

• The statistical section provides trend data and nonfinancial data useful in interpreting the basic financial statements and is important for evaluating the airport.

Charlotte Water Annual Financial Report

The Charlotte Water Annual Financial Report presents a narrative overview and analysis of the utility's financial performance for the fiscal year. This report consists primarily of three parts.

• The introductory section contains general information on the utility.
• The financial section includes the basic financial statements that are the core of financial reporting. These include financial statements and notes to the financial statements.
• The statistical section provides trend data and nonfinancial data useful in interpreting the basic financial statements and is important for evaluating the utility.

Building Code Enforcement Annual Financial Report

In 2022, the North Carolina General Assembly enacted a law that requires every local government to publish an annual financial report on how it used fees from the prior fiscal year for the support, administration, and implementation of its building code enforcement program as required by G.S. 160D-402(d). This report is required to be posted by October 1st in 2023, 2024, and 2025.