Comprehensive Annual Financial Reports

The Comprehensive Annual Financial Report is an all-encompassing audited financial report for Orange County as a whole.   It includes financial statements for all operations, narrative information and analyses, updated debt disclosures, multi-year statistical trend information, and reports and opinions from the County's independent auditor. This report serves to fulfill the County's legal requirement for a financial audit and countywide financial report for the fiscal year.

Supplemental Annual Financial Reports

The Comprehensive Annual Financial Report Supplement provides additional financial information for the County and the County Constitutional Officers. It includes audited annual financial reports for each Constitutional Officer and additional audit reports and comments relative to the County's operations. The Bond Disclosure Supplement Report, initiated in the 2004 fiscal year, is issued in conjunction with the Comprehensive Annual Financial Report. It is intended to provide additional information concerning the County's financial operations and indebtedness.

Business Type Activity Reports

The Comptroller also prepares separate audited financial reports annually for the Convention Center, Solid Waste System, and the Water Utilities System. These reports include a higher level of detail than what is reported in the CAFR, and they present comparative financial information for the current and prior fiscal years' operations.

Citizens Annual Financial Reports

The Citizens Annual Financial Report is a summarized operational and financial report prepared especially for the citizens of Orange County. It is a high-level overview that covers the County's operational structure, how County funds were raised and spent during the fiscal year, and the impact of County taxes and fees on a typical residential home. Additionally, this report provides multi-year growth indicators and data on County debt outstanding.

Revenue Monitoring Reports

The Revenue Monitoring Report provides information on the County’s 12 major revenue sources, exclusive of grant programs.  On an annual basis, these sources account for over three-quarters of total County revenue.  The report is designed to ensure that major revenue receipts are received on a timely basis and to monitor the level of collections against prior year actual results and current year budgeted expectations.  This report is issued on a quarterly basis during the fiscal year.

Annual Investment Reports

The Annual Investment Report presents the performance of the County's investment program relative to operational and capital project funds. In addition to investment performance data, it outlines the policies and objectives of the program and reviews economic trend data. This report serves to fulfill the legal requirement to annually report investment information to the Board of County Commissioners.

Check Registers

Check Registers are weekly reports of checks written for the County and Comptroller.  They provide transparency in the spending of governmental resources.  Wire transfers, similar electronic transactions, employee pay checks  and purchases by credit cards are not provided in this report.