California's State Auditor has a "High Risk" program that catalogues cities which are considered high risk for financial reasons. By the standards set by the State Auditor, Artesia would very likely be considered 'high risk', but the City seems to be off the State of California's radar for a very strange reason: no data. According to the California State Auditor, cities are considered ' high risk ' if their financial reports suggest that a City is having problems paying bills, has a low general reserve, or has some other financial issue that affects the lawful operation of a City.  The data gathered in this High Risk Program are received from financial reports submitted by cities every year, in accordance with Generally Accepted Accounting Principles (GAAP). But, what happens if a City doesn't submit an annual report, and hasn't done so in years?  The last time the City of Artesia submitted an annual financial report was for fiscal year 2016-...