The budget is a financial plan that serves as the basis for expenditure decision-making and subsequent control of expenditures. The plan strives to provide program services at the levels of service established by the Board during the budget process. However, the budget must also be flexible enough to account for unexpected events and expenditures. Otherwise, levels of service in other program areas may suffer to operate within the constraints of the overall budget.
The Board adopts the budget each year in accordance with a process outlined in the Florida Statutes. Each Fiscal Year runs from October 1 to September 30. The Board will first approve a proposed budget in the spring and will provide it to Orange County at least 60 days before the budget hearing, at which time the Board will adopt the final budget and levy the resulting non-ad valorem assessments.
AUDITED FINANCIAL STATEMENTS:
As the District's audited financial statements are prepared by an independent auditor, and accepted by the Board, we will post them on the website for your information. For more information on audits, please visit the links tab at the top of the page to direct you to the Auditor General site.
If you are interested in adopted budgets or audits for a previous Fiscal Year, please contact the District Office.