The Office of Management and Budget (OMB) is charged with preparing and submitting an annual operating and capital budget to the Board of County Commissioners for all County operations in accordance with Florida Statutes and the policies of the Highlands County Board of County Commissioners.  On behalf of the County Administrator and the Board, the OMB fulfills an oversight role and provides general guidance to County departments, Constitutional Offices, and other government agencies.  Staff also track all County spending, guaranteeing cost control measures are in place, and that resources are used wisely and within the confines of the law.

Additionally, the OMB Manager oversees the preparation and maintenance of the Non-Ad Valorem assessment roll. 

Budget Documents

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  • FY 25-26 Adopted Budget
  • FY 24-25 Adopted Budget
  • FY 23-24 Adopted Budget
  • FY 22-23 Adopted Budget
  • FY 21-22 Adopted Budget

*Required per Florida Statutes 129.03(3)(c)

Budget Amendments

If the board amends the budget pursuant to paragraph (f) of Section 129.06(2), Florida Statutes, the adopted amendment must be posted on the County’s official website within five (5) days after adoption and must remain on the website for at least two (2) years. The following budget amendments meet this requirement:

*Required per Florida Statutes 129.06(2)(f)2.

Capital Financial Strategy (CFS)

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  • FY 25-26 Adopted CFS
  • FY 24-25 Adopted CFS
  • FY 23-24 Adopted CFS
  • FY 22-23 Adopted CFS
  • FY 21-22 Adopted CFS

Comprehensive Annual Financial Report (CAFR)

You can view the Comprehensive Annual Financial Report  (CAFR) via the Clerk of Courts website. 

Annual Financial Report

You can view the County's Annual Financial Report on the Florida Department of Financial Services website.

*Required per Florida Statutes 218.32(1)(g)