Jun 25, 2026Board meeting agenda packet
Columbia County Annual Comprehensive Financial Report
The report provides a comprehensive overview of the County's financial activities for the fiscal year ended December 31, 2025. Key topics include government-wide financial analysis distinguishing between governmental and business-type activities, the impact of federal grant funding such as Congressionally Directed Spending and the American Rescue Plan Act on various county projects, and significant capital asset projects including the Solid Waste facility rebuild and infrastructure improvements. The report also details financial policies, long-term debt management, economic conditions, and budget-to-actual comparisons for major funds.