Fiscal Transparency

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:
- Clarity of Roles and Responsibilities,
- Public Availability of Information,
- Open Budget Preparation, Execution, and Reporting, and
- Independent Assurances of Integrity.
Fiscal Transparency

Budget Preparation:
Budget 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:

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:
- 2015 Citizen's Guide to the Polk County Budget
- 2014-2018_Capital Improvement Plan.pdf
- 2014_Annual_Condition_of_Polk_County.pdf
- 2014_Operating_and_Capital_Budget.pdf
- 2014_Operating_and_Capital_Budget.pptx
- 2014 Notice of Public Budget Hearing.pdf
- 2014 Citizens_Guide_to_the_Budget.pdf
- 2014_Annual_Operating_and_Capital_Budget.pdf
- 2013-2017_Capital_Improvement_Plan.pdf
- 2013 Budget_Recommendations.pdf
- 2013_Annual_Operating_and_Capital_Budget.pdf
- 2013_Administration_Budget_Recommendation.pdf
- 2013 May_report_on_County_Board_Priorities.pdf
- 2012_Annual_Report_on_the_Condition_of_Polk_County.pdf
- 2011_Adopted_Budget.pdf
- 2011_Public_Financial_Management_Assessment.pdf
- 2011 March_report_on_County_Board_Priorities.pdf
- 2010_Adopted_Budget.pdf
- 2009_Adopted_Budget.pdf

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