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Comprehensive Annual Financial Reports

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The Comprehensive Annual Financial Report (CAFR) presents Dare County's financial position and results of operations as of June 30, the end of the county's fiscal year. These financial statements are prepared and presented in conformity with accounting principles generally accepted in the United States of America (GAAP), as prescribed in pronouncements of the Governmental Accounting Standards Board (GASB).

The (CAFR) is a detailed presentation of the County's financial position and activities for the fiscal year and is organized in  four main sections:

  1. The Introductory Section includes a financial overview and the organization chart for County government.
  2. The Financial Section includes the independent auditor's report, management's discussion and analysis, audited basic financial statements and notes, and the underlying combining and individual fund financial statements and supporting schedules.
  3. The Statistical Section contains selected economic, financial trend, and demographic information on a multi-year basis.
  4. The Compliance section has independent auditor's reports on compliance and internal control.

The County’s CAFR is annually submitted to the Government Finance Officer’s Association (GFOA) Certification of Achievement for Excellence in Financial Reporting program for award consideration. Dare County’s CAFR has met the high standards and guidelines to receive this prestigious award each consecutive year since 1990.

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