As we get regular statements from financial institutions or retirement accounts, not-for-profit agencies and governing agencies have requirements and are supposed to keep their stakeholders apprised how their moneys are accrued and spent. Through Internet search, we were able to look at financial reports and annual budgets for numerous Lancaster County municipalities, but we were able to find only the 2002 report: 2002 Columbia Annual Financial Statement.

To allow citizen review and study, the 2009 Columbia Annual Financial Statement was obtained. The 2010 report is due shortly.