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Board Accounting Documents

2017 Comprehensive Annual Financial Report (CAFR)
This document is the Lake County Comprehensive Annual Financial Report (CAFR) which includes the financial statements of Lake County, Florida prepared in conformity with generally accepted accounting principles as applied to government units. The reporting entities include the Board of County Commissioners and constitutional officers including the Clerk, Sheriff, Tax Collector, Property Appraiser and Supervisor of Elections; dependent special districts and other agencies of the County.  Please visit the Board Accounting page to access CAFRs from previous years.
2017 Citizens Annual Financial Report (PAFR)
This document is the Lake County Citizen’s Annual Report. The information in this report is derived from the Lake County, Florida Comprehensive Annual Financial Report (CAFR) for the Fiscal Year Ended September 30, 2017. The CAFR consists of over 200 pages of detailed financial statements, notes, schedules, and reports. The Citizen’s Report presents the County’s fiscal year 2017 financial activity in a simplified, easier to read version than the CAFR. This report presents the financial information of all County government operations, including the Board of County Commissioners, Clerk of the Circuit Court, Property Appraiser, Sheriff, Supervisor of Elections, and Tax Collector. Please visit the Board Accounting page to access PAFRs from previous years.
Investment Report (December 2017)
This report is a summary of the cash and investment activity of all funds under the control of the Board of County Commissioners.  The report includes cash and investment balances by amount, type and maturity, interest revenue earned and other information.  The report is prepared semiannually in accordance with the investment ordinance adopted by the Board and is prepared by the County Finance Department in the Clerk's Office.  Please visit the Board Accounting page to access Investment Reports from previous years.