Annual Comprehensive Financial Reports

The County prepares an Annual Comprehensive Financial Report in accordance with Generally Accepted Accounting Principles (GAAP). GAAP require that management provide a  narrative introduction, overview and analysis to accompany the basic financial statements in the form of a Management Discussion & Analysis (MD&A). The report is presented in three sections.

The Introductory Section: Includes the transmittal letter, the County’s organizational chart, a list of principal County officials, information on the County’s economy, major initiatives and services, and the Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting.

The Financial Section: Prepared in accordance with the GAAP and includes the MD&A, the basic financial statements, including the notes and the Required Supplementary Information, combining statements, and individual fund financial statements and schedules. The Independent Auditors’ Report on the basic financial statements is also included in this section.

The Statistical Section: Includes select unaudited financial, economic and demographic data depicting historical information on the County, along with other information that provides a context for assessing the County’s economic condition.

Report Archives

Prior reports are available for review online below. Each report is for the County fiscal year ending November 30 of that year.