The Annual Comprehensive Financial Report (ACFR) is a detailed presentation of the jail authority's financial position and activities for the fiscal year and is organized in four main sections. The introductory section includes a financial overview and an organizational chart for the jail authority. The financial section includes the independent auditors' report, management's discussion and analysis, audited basic financial statements and notes, required supplementary information. 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.
On an annual fiscal year basis from July 1st to June 30, the jail authority provides an adopted budget to each member jurisdiction. The adopted budget represents a set plan for the jail authority's revenues and expenditures for operating and capital activities. The adopted budget shall also set forth the operating component and the debt service component of the per diem charge for each prisoner committed to the authority by the member jurisdictions as well as the projected number of prisoners from each member jurisdiction.
The annual report is a detailed presentation of Pamunkey Regional Jail's status and highlights employees from every department. These talented individuals, highlighted on the sectional dividers throughout the entire report, contribute on a daily basis to the overall success of the Pamunkey Regional Jail.