Statewide Expenditures and Revenues Reported by Florida's Counties, Municipalities, and Independent Special Districts
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 and independent special districts 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 county and municipal financial audit reports to be filed with the State of Florida's Auditor General.
Section 218.32, F.S., requires counties, municipalities, and independent 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 summary tabulations, which list total and per capita expenditure and revenue figures by major category for individual county and municipal governments for the most recent local fiscal years. The major expenditure categories include general government services (not court-related), public safety, physical environment, transportation, economic environment, human services, culture/recreation, other uses and non-operating, and court-related. The major revenue categories include taxes; permits, fees, and special assessments; intergovernmental revenue; charges for services; judgments, fines, and forfeits; miscellaneous revenues; and other sources. EDR staff also prepared statewide summaries, which list expenditures and revenue totals by account code for counties, municipalities, and independent special districts.
Additional files summarizing fiscal data for future and prior fiscal years will be added as the tabulations are completed.
Readers looking for the complete expenditure and revenue detail for individual jurisdictions are encouraged to visit the separate Expenditures and Revenues Reported by Florida's County Governments and Municipal Governments webpages.
Last Revised: February 20, 2020