Comprehensive Annual Financial Report

The comprehensive annual financial report (CAFR) is a detailed presentation of the County’s financial position and activities for the fiscal year which is organized in four main sections. The introductory section includes a financial overview and an organization chart for the County’s government. The financial section includes the independent auditors’ report, management’s discussion and analysis, audited basic financial statements and notes, required supplementary information and the underlying combining and individual fund financial statements and schedules. The statistical section contains selected financial trend, revenue and debt capacity, demographic, economic and operating information on a multi-year basis.  The compliance section includes the independent auditors’ reports on internal control and compliance, the schedule of expenditures of federal awards, and the required schedule of findings and questioned costs.