Annual Comprehensive Financial Report

Annual Comprehensive Financial Report (ACFR)

For the Fiscal Year Ended June 30, 2022

Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to Polk County for its Annual Comprehensive Financial Report for the year ended June 30, 2022. This was the 28^th consecutive year that the County has achieved this prestigious award. In order to be awarded a Certificate of Achievement, a government must publish an easily readable and efficiently organized Annual Comprehensive Financial Report.

A Certificate of Achievement is valid for a period of one year only. We believe this Annual Comprehensive Financial Report for the Fiscal Year ending June 30, 2022 continues to meet the Certificate of Achievement's Program Requirements, and are submitting it to the GFOA to determine its eligibility for another certificate.

Annual Comprehensive Financial Report

• Introductory Section
• Financial Section

• Independent Auditor’s Report

• Management’s Discussion and Analysis

• Basic Financial Statements

• Governmental-wide Financial Statements

• Governmental Fund Financial Statements

• Proprietary Fund Financial Statements

• Fiduciary Fund Financial Statements

• Notes to the Financial Statements

• Required Supplementary Information

• Supplementary Information

• Nonmajor Governmental Funds

• Nonmajor Enterprise Funds

• Internal Service Funds

• Custodial Funds

• Statistical Section (UNAUDITED)

• Single Audit Report

• Other Regulatory Reports

Comprehensive Annual Financial Report 2011-2021