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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 counties, municipalities, and independent special districts. Users can access these data via the Department's Local Government Financial Reporting-Reports webpage.

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. At this time, the 2019 statewide summaries are preliminary since all local governments have not yet reported.

Statewide Revenues Fiscal Years Statewide Expenditures

Fiscal Years

County Governments
2006-19
2005-19
2006-19
   
Revenue account totals by county-total and per capita [xlsx]
2019
Expenditure account totals by county-total and per capita [xlsx]
2019
Revenue account totals by county-total and per capita [xlsx]
2018
Expenditure account totals by county-total and per capita [xlsx]
2018
Revenue account totals by county-total and per capita [xlsx]
2017
Expenditure account totals by county-total and per capita [xlsx]
2017
Revenue account totals by county-total and per capita [xlsx]
2016
Expenditure account totals by county-total and per capita [xlsx]
2016
2015
2015
2014
2014
2013
2013
Revenue account totals by county-total and per capita [xlsx]
2012
2012
Revenue account totals by county-total and per capita [xlsx]
2011
2011
2010
2010
2009
2009
2008
2008
2007
2007
Revenue account totals by county-total and per capita [xlsx]
2006
2006
Expenditure account totals by county-total and per capita [xlsx]
2005
2000-05
2000-04
 
Municipal Governments
2008-18
2007-18
2008-18
   
Revenue account totals-statewide summary [xlsx]
2019
Expenditure account totals-statewide summary [xlsx]
2019
Revenue account totals by municipality-total and per capita [xlsx]
2018
Expenditure account totals by municipality-total and per capita [xlsx]
2018
Revenue account totals by municipality-total and per capita [xlsx]
2017
Expenditure account totals by municipality-total and per capita [xlsx]
2017
Revenue account totals by municipality-total and per capita [xlsx]
2016
Expenditure account totals by municipality-total and per capita [xlsx]
2016
2015
2015
2014
2014
2013
2013
2012
2012
2011
2011
2010
2010
2009
2009
2008
2008
   
2007
2000-07
2000-06
 
Independent Special Districts and Other Governmental Entities
2000-19
2000-19

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.

Additional Data from the Department of Financial Services

From time to time, EDR will receive inquiries from researchers asking about the availability of additional historical data. Although EDR staff has not yet compiled these data into the specific formats posted on this website, the raw data files are available. Please note that the individual data files for local fiscal years ended 1993 through 2008 are listed below. These files were obtained by EDR staff from the Department of Financial Services (DFS) and list the reported revenues or expenditures for counties, municipalities, independent special districts, and other governmental entities. EDR has no data prior to 1993. Researchers interested in replicating similar Revenue Details or Expenditure Details reports for local fiscal years ended 2009 through the most recent year available can do so via the Department's Local Government Financial Reporting-Reports webpage.

Statewide Revenues as Reported by DFS Fiscal Years Statewide Expenditures as Reported by DFS

Fiscal Years

2008
2008
2007
2007
2006
2006
2005
2005
2004
2004
2003
2003
2002
2002
2001
2001
2000
2000
1999
1999
1998
1998
1997
1997
1996
1996
1995
1995
1994
1994
1993
1993

 

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Last Revised: September 18, 2020