The Lewis and Clark County accounting department records all transactions relating to the operations and functions of Lewis and Clark County and its 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, 2020.
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.
Annual Comprehensive Financial Report
Annual Comprehensive Financial Report 2023(PDF, 7MB)
Annual Comprehensive Financial Report 2022(PDF, 4MB)
Annual Comprehensive Financial Report 2021(PDF, 6MB)
Annual Comprehensive Financial Report 2020(PDF, 4MB)
Annual Comprehensive Financial Report 2019(PDF, 8MB)
Annual Comprehensive Financial Report 2018(PDF, 3MB)
Annual Comprehensive Financial Report 2017(PDF, 3MB)
Annual Comprehensive Financial Report 2016(PDF, 6MB)
Annual Comprehensive Financial Report 2015(PDF, 5MB)
Annual Comprehensive Financial Report 2014(PDF, 5MB)
Annual Comprehensive Financial Report 2013(PDF, 4MB)
Annual Comprehensive Financial Report 2012(PDF, 3MB)
Annual Comprehensive Financial Report 2011(PDF, 4MB)
Annual Comprehensive Financial Report 2010(PDF, 3MB)
Annual Comprehensive Financial Report 2009(PDF, 3MB)
Annual Comprehensive Financial Report 2008(PDF, 3MB)
Annual Comprehensive Financial Report 2007(PDF, 3MB)
Annual Comprehensive Financial Report 2006(PDF, 3MB)