Fiscal Transparency

OpenForBusiness_WebIt is important that citizens know exactly how their money is raised and is spent, and the internet provides an unprecedented method of giving everyone access to relevant information.  Although Polk County has provided financial statements and budgets online for years, this page is created to be a one-stop shop for all financial information and a focal point for improved fiscal transparency.  It will be updated regularly and expanded as possible, so please check back.

This site’s organization follows the Code of Good Practices on Fiscal Transparency developed by international agencies and used to evaluate governments throughout the world. 

The Code sets out four basic standards:

  1. Clarity of Roles and Responsibilities,
  2. Public Availability of Information,
  3. Open Budget Preparation, Execution, and Reporting, and
  4. Independent Assurances of Integrity.
This web page follows this standard, (with public availability of information of course included in all).  All documents are in Adobe Acrobat™ available here; other formats on request.

Fiscal Transparency

Clarity of Roles and Responsibilities
AroundandAroundFor public financial management to be effective in meeting its goals and be accountable to the public, it is essential to know who does what in the budget and financial management process and when.  The Polk County Board of Supervisors have has established a set of policies that govern these activities, as follows:

Open Budget Preparation, Execution, and Reporting
Budget Preparation:

AccountingBookBudget preparation must be open in the process that is followed and, once introduced, there must be open consideration of options and transparency in the decisions that are made. 

Budget Execution:

As budget funds are spent, there should also be accounting for those expenditures, to assure that budgets are properly spent and for the purposes authorized.  Additionally, fiscal discipline requires tracking of budget balances to ensure that all financial targets are met and results achieved.

Budget Reporting:

Providing understandable reports on County finances is critical to improving citizen understanding of how government spends public money and of the results it achieves.  Much of this is incorporated in the budget document, but clearer and simpler documents have been developed.

Supporting Documents:

Independent Assurances of Integrity
guaranteedPolk County is annually audited by an independent auditing company,and Polk County’s nursing home, Golden Age Manor, is also independently audited  There are the audits for the past six years (the 2011 audit will be available in June, 2012):

Want to know more?
ComeBackSoonPolk County’s books are open to the public, and staff welcome any questions you may have.  Simply email us at or give us a call at (715) 485-8848. 

Remember to check this page often, as we’ll be regularly adding new material!