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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. Since 1982, the Comptroller has received the Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers Association for the Comprehensive Annual Financial Report.
The Bond Disclosure Supplement Report 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. In conjunction with the Comprehensive Annual Financial Report, it also serves to fulfill the annual reporting requirements of Rule 15c2-12 of the Securities and Exchange Commission (SEC).
The expanded version of the Comprehensive Annual Financial Report 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.
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 Comprehensive Annual Financial Report. Also, they include comparative financial information for the current and prior fiscal years’ operations.
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. Monthly reports are published 11 times a year from October through August, with annual audited reports published for the fiscal year ending in September (see Business-Type Activities Financial Reports – Annual).
The Popular 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.
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.
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. The Comptroller has received the certification of excellence for its investment policy from the Association of Public Treasurers of the United States and Canada.
The Retiree Health Care Benefit Trust Annual Report presents the performance of the irrevocable Orange County Trust created to provide long-term funding for other post employment benefits (“OPEB”) relative to health care for eligible retirees. This report provides investment performance data, contribution and unfunded liability amounts, and the policies and objectives of the Trust.
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.
In accordance with state law, the Comptroller’s Office adopts a balanced budget for its operations on an annual basis. The budget year, also called the “fiscal year”, begins on October 1st and runs through the following September 30th. The budget serves as the primary tool in allocating financial resources to programs and services. Budgets are adopted for the General Fund and the Records Modernization Trust Fund.
The General Fund is used to account for all revenues and expenditures applicable to the general operations of the Comptroller which are not accounted for in another fund. All general operating revenues that are not restricted or designated by outside sources as to their use are recorded in the General Fund. The Records Modernization Trust Fund was established in 1987 pursuant to an act of the Florida Legislature. This fund accounts for certain recording fees that are earmarked for modernizing the public records system of the Comptroller’s Office.
Pursuant to state law, effective with audits for fiscal years beginning October 1, 2019, Community Redevelopment Agencies (CRA’s) with revenues or a total of expenditures in excess of $100,000 must have a separate financial audit report prepared. The County has two CRA’s that meet the requirements for separate financial reporting: the International Drive CRA and the Orange Blossom Trail CRA. The annual reports presented here include the basic financial statements, narrative information and analyses and opinions from the County’s independent auditor, for each of the CRA’s.