Comprehensive Annual Financial Reports

The Comprehensive Annual Financial Report (CAFR) 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.

Bond Disclosure Supplement Reports

The Bond Disclosure Supplement Report is issued in conjunction with the CAFR.  It is intended to provide additional information concerning the County's financial operations and indebtedness.  In conjunction with the CAFR, it also serves to fulfill the annual reporting requirements of Rule 15c2-12 of the Securities and Exchange Commission (SEC).

Comprehensive Annual Financial Reports – Expanded Version

The expanded version of the Comprehensive Annual Financial Report (CAFR) provides additional financial information for the County and County Constitutional Officers.  It includes audited annual financial reports for the Board of County Commissioners (BCC) and each of the County’s six Constitutional Officers, as well as additional auditor reports and comments relative to the County's operations.  This version is required to be filed with the State of Florida Auditor General’s Office and is also available on the Auditor General’s Web site.  Reports in this section older than fiscal year 2007 are referenced as Supplemental Annual Financial Reports and do not include the regular CAFR or BCC report components.

Business-Type Activity Financial Reports - Annual

The annual Business-Type Activity Financial Reports provide additional financial information for Orange County’s  Convention Center, Solid Waste System, and the Water Utilities System. These annual audited reports present a higher level of detailed financial information for these business-type operations than what is reported in the CAFR.  Also, they include comparative financial information for the current and prior fiscal years' operations.

Business-Type Activity Financial Reports - Monthly

The monthly Business-Type Activity Financial Reports provide additional financial information for Orange County’s Convention Center, Solid Waste System, and the Water Utilities System. These monthly unaudited reports present month-to-date and cumulative fiscal year-to-date financial operating information for these business-type 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 well 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 County's 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.