Expenditures and Revenues Reported by Florida's County Governments
Local governments are accountable for the manner in which they spend public funds, and the submission of financial reports required by state law is one method of demonstrating accountability. Two types of local government financial reporting are the Annual Financial Audit and the Annual Financial Report (AFR).
Section 218.39, F.S., requires all counties and those municipalities that meet a certain threshold for revenues or expenditures to have an annual financial audit of their accounts and records conducted by an independent certified public accountant within nine months after the end of its fiscal year. The statute requires these annual audit reports to be filed with the State of Florida's Auditor General.
Section 218.32, F.S., requires counties, municipalities, and special districts to complete and submit to the Florida Department of Financial Services (DFS) a copy of its annual financial report (i.e., AFR) for the previous fiscal year no later than nine months after the end of the fiscal year. The AFR is not an audit but rather a unique financial document completed using a format (i.e., Uniform Accounting System Manual) prescribed by the DFS.
The DFS's Bureau of Local Government has created a web-based AFR system called Local Government Electronic Reporting or LOGER. One feature of the LOGER system allows users to access the reported expenditures and revenues of individual counties, municipalities, and independent special districts. Users can access these data via LOGER's financial reporting online environment.
Using AFR data obtained from the DFS' Bureau of Local Government, the EDR staff prepared the following tabulations, which list individual county government's expenditure and revenue totals by account code and fund type for the most recent local fiscal years. Additional files summarizing county fiscal data for future and prior fiscal years will be added as the tabulations are completed. A glossary of select financial terms used in these tabulations is available.
Last Revised: December 9, 2013