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It is the policy of the BOCC to meet the disclosure needs of rating agencies, underwriters, investors, agencies, taxpayers, and other interested parties through the following documents:

  1. Comprehensive Annual Financial Report – This report shall contain audited financial statements in conformity with generally accepted accounting principles on the County’s reporting entity. The notes shall disclose all aspects of the debt structure for both enterprise and non-enterprise functions.
  2. Annual Financial Trend Monitoring Report – This report shall review the historic trends of revenues, expenditures/expenses, operating position and fund balance, debt ratios, and various tax structures, demographic and economic conditions.
  3. Annual Financial Forecasts – This report shall review the future forecasts for revenues, expenditures/expenses, operating position and fund balance.
  4. Operating Budget Document – This document shall include the annual operating budget adopted by the BOCC.
  5. Five-Year Capital Improvement Program (CIP) - This document shall include a schedule of capital improvement projects by year, including the estimated total capital cost, estimated annual operating costs or savings, and anticipated funding sources(s) for each project.