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The County’s fiscal year is January 1st to December 31st.

It is the policy of the BOCC that:

  • the County will follow accounting principles generally accepted in the United States of America applicable to governmental units (GAAP), as promulgated by the Governmental Accounting Standards Board (GASB), in the preparation of the County’s annual audited financial statements.
  • the County will submit to an annual audit by an independent certified public accountant.
  • the County will employ an internal auditor to complete an annual audit plan approved by the BOCC.
  • the County will prepare a Comprehensive Annual Financial Report.
  • the County will follow the standards of full disclosure in all financial reporting and debt offering statements.

For financial reporting purposes according to generally accepted accounting principles, all unencumbered appropriations lapse at the end of the year.


The Director of Treasury and Financial Management is responsible for establishing a solicitation and selection process for securing professional auditing services from an independent certified public accountant. Goals of the solicitation and selection process shall include encouraging participation from qualified service providers and securing services at competitive prices.