Comprehensive Annual Financial Report (CAFR)
City, county, and state governments are required by law to produce basic financial statements. The Comprehensive Annual Financial Report is an audited public document that provides financial information but unlike basic financial statements goes on to provide more detailed economic, demographic, and statistical information. Governments are encouraged to create a Comprehensive Annual Financial Report but because of their complexity are not required by law or statute. Martin County creates a Comprehensive Annual Financial Report annually, which is available from the Finance office as well as under "Forms and Documents" on the left side of this page.
The Martin County Budget is based on a 12-month fiscal year, which runs from July ISt to June 30th. State law requires the Board of Commissioners to adopt an annual budget by July 1st of each year.
The county budget is composed of revenues and expenditures for several funds, including the General Fund, the Water District (Enterprise) Funds, and Other Funds. The General Fund accounts for resources traditionally associated with a government that is not required legally or by sound financial management to be accounted for in other funds. Enterprise funds consist of a grouping of activities whose expenditures are wholly or partially offset by revenues collected from consumers in form of fees and charges. Enterprise funds are traditionally run more "like a business". A Budget Message provides a narrative for the annual budget.
Links to the Fiscal Year 2020-21 Budget Message, Revenues, and Expenditures are below, along with similar links for the Fiscal Year 2019-20.
The Document Center provides easy access to public documents. Click on one of the categories below to see related documents or use the search function.
Documents sorted by _RECORDID in Descending Order within category
FY 2023-20241 document
FY 2019-20201 document
FY 2020-20216 documents
- Budget Enterprise and Other Funds FY 2020-2021.pdf Budget Enterprise and Other Funds FY 2020-2021
- Budget General Fund Revenue Proposed FY 2020-2021
- Budget General Fund Expense Proposed FY 2020-2021 (Part 2)
- Budget General Fund Expense Proposed FY 2020-2021 (Part 1)
- Budget Ordinance FY 2020-2021
- Budget Message FY 2020-2021