The Annual Comprehensive Financial Report (ACFR) provides detailed information regarding the County’s financial position and activities and adheres to the reporting requirements for state and local governments. The main components of the ACFR include the Letter of Transmittal, Management’s Discussion and Analysis, the Basic Financial Statements, and the Statistical Section.
2023-2024 County of Nevada Annual Comprehensive Financial Report
Single Audit Reports
The Single Audit report is prepared in accordance with the Single Audit Act Amendments of 1996 and the Office of Management and Budget Circular A-133, Audits of State, Local Governments, and Non-Profit Organizations. The report includes a schedule of expenditures of Federal awards, the independent auditors’ reports on internal controls and compliance with applicable laws and regulations, and a schedule of findings and recommendations.
The Sanitation District is a component unit of the County and is a legally separate organization. Since they are essentially part of the County’s operations, their financial information is included in the ACFR at a summary level and is presented in more detail in these separate financial statements.
