Finance Department
The responsibilities of the Finance Department include the supervision, coordination, and administration of major financial affairs including accounting, budgeting, financial reporting, fixed assets, internal audits and administration of the County’s self-funded health insurance fund. The department also oversees a contract with a third party for ambulance fee billing, manages the County payroll function, and performs grant financial management responsibilities for the County.
In addition, the department fulfills various financial reporting requirements associated with these activities, including the preparation of a Comprehensive Annual Financial Report (CAFR). The Government Financial Officers Association of the United States and Canada (GFOA) has awarded to the County of Lexington its “Certificate of Achievement for Excellence in Financial Reporting” for the County’s CAFR each year since 1988.
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Secondary Market Disclosure Information
The County's secondary market disclosure information is available online. Visit the DAC Bond Instructions page for more information on how to access it.
Budget Documents
FY 2013-2014
Approved
Approved Budget Recap
Recommended
Annual Budget Overview
Recommended Budget Recap
General Fund Recommended Budget
Non-General Fund Recommended Budget
Requested
Requested Budget Recap
General Fund Requested Budget
Non-General Fund Requested Budget
Instructions and Forms
Submittal Instructions and Forms
FY 2012-2013
Approved
Annual Budget Overview
Approved Budget Recap
Approved Budgets
Recommended
Annual Budget Overview
Recommended Budget Recap
General Fund Recommended Budget
Non-General Fund Recommended Budget
Requested
Annual Budget Overview
Requested Budget Recap
General Fund Requested Budget
Non-General Fund Requested Budget
Previous Years
FY 2011-2012
FY 2010-2011
FY 2009-2010
FY 2008-2009
FY 2007-2008
FY 2006-2007
FY 2005-2006
FY 2004-2005
FY 2003-2004
Financial Reports
FY 11-12 CAFR
FY 10-11 CAFR
FY 09-10 CAFR
FY 08-09 CAFR
FY 07-08 CAFR
FY 06-07 CAFR
FY 05-06 CAFR
FY 04-05 CAFR
FY 03-04 CAFR
FY 02-03 CAFR
FY 01-02 CAFR
Financial Transparency Reports
The following three reports are prepared each month to help with the orderly, timely release of financial information at the Fund, Department, and Transactional levels.
1- The Fund Account Activity Report (Balance Sheet) This report is in Fund Order and displays the Balance Sheet of each Fund. (Assets, Liabilities, and Fund Balance Accounts)
2- The Budget Status Report (By Departmental Line-Item) This report displays Current Budget, Amount Spent, Amount Encumbered, and Remaining Balance by line-item, within each Department, sorted by Fund.
3- Organizational Detail Activity (By Departmental Transaction) This report provides the Transaction Detail for each line-item in report No. 2.
FY 2012-2013
FY 2011-2012
FY 2010-2011
FY 2009-2010
Tourism Development Fee
General Information - PDF
Remittance Form - PDF
Ordinance 96-21 - PDF