From the release,
The Office of the Chief Financial Officer (OCFO) is responsible for preparing the District's Comprehensive Annual Financial Report (CAFR). The OCFO ensures that the CAFR is released each year on time and with a clean opinion from the city's independent auditors. A clean opinion indicates that the District's financial books are in order, that the CAFR fairly presents the city's financial statements, and that the results of the city's fiscal year operations are in accordance with generally accepted accounting principles. The District's fiscal year runs from October 1 to September 30. The CAFR must be issued by February 1 following the end of a fiscal year.