Financial Policies

Establishes guidelines for maintaining adequate fund balances to support financial stability, liquidity, emergency preparedness, investment-grade credit ratings, and long-term fiscal sustainability. The policy defines the County's fund balance classifications and establishes reserve targets designed to protect the County's financial position.

Provides the framework for preparing, adopting, and administering a balanced budget in accordance with Florida law. The policy promotes long-term planning, fiscal accountability, and responsible allocation of County resources.

Establishes internal controls and accountability measures for the receipt, safeguarding, deposit, and management of County funds to protect public assets and reduce financial risk.

Provides guidance for the administration, monitoring, and reporting of grant-funded activities to ensure compliance with applicable grant requirements and maximize the effective use of external funding sources.

Establishes procedures for budget transfers and amendments in accordance with Florida Statutes, ensuring transparency, fiscal control, and appropriate authorization of budget changes.

Provides standards for the acquisition, capitalization, inventory, maintenance, and disposal of County assets to ensure accountability and effective management of public resources.

Promote ethical conduct, transparency, and accountability by establishing procedures for reporting suspected fraud, waste, abuse, or misconduct and protecting individuals who report concerns in good faith.

Anti-Fraud Policy Whistleblower Policy

Establishes guidelines for investing County funds with emphasis on safety, liquidity, diversification, and yield while preserving principal and complying with Florida law.

Provides a methodology for allocating indirect administrative costs among County programs and funding sources, ensuring equitable cost recovery and compliance with applicable federal and state requirements.