The Lewis and Clark County accounting department records all transactions relating to the operations and functions of Lewis and Clark County and it's component units. This department is also responsible for the payment of debt principal and interest and preparation of the financial statements and supplemental reports in accordance with governmental accounting and financial reporting standards.
Currently Lewis and Clark County maintains approximately 275 funds for receipting and reporting. These include special district, school district and state funds. The County's accounting records for general government operations are maintained on a modified accrual basis, with the revenues recorded when measurable and available and the expenditures recorded when the services or goods are received and the liabilities are incurred. Accounting records for the County's enterprise funds are on the accrual basis of accounting.
The Government Finance Officers Association of the United States and Canada awarded a Certificate of Achievement for Excellence in Financial Reporting to Lewis and Clark County for its comprehensive annual financial report for the fiscal years ending June 30, 1995 through June 30th, 2013.
In order to be awarded the Certificate of Achievement, a government unit must publish an easily readable and efficiently organized comprehensive annual report, whose contents conform to program standards. Such reports must satisfy both generally accepted accounting principles and applicable legal requirements.
Links to the Comprehensive Annual Financial Report of Lewis and Clark County are below.