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Office of Economic & Demographic Research
The Florida Legislature

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Local Government Financial Reporting

Legislation enacted in 2019 (i.e., Chapter 2019-56, Laws of Florida), amended ss. 129.03 and 166.241, F.S., to require each county and municipal budget officer to submit certain information regarding their respective government's final budget and economic status by October 15th of each year.

Using data submitted by local governments, EDR calculated the following six statutorily-required metrics.

  • Government spending per resident, including the rate for the five preceding fiscal years;
  • Government debt per resident, including the rate for the five preceding fiscal years;
  • Median income within the county or municipality;
  • Average county or municipal employee salary;
  • Percent of the entity's budget spent on salaries and benefits for the entity's employees; and
  • Number of special taxing districts that are located, wholly or partially, within the county or municipality.

Furthermore, legislation enacted in 2020 (i.e., Chapter 2020-27, Laws of Florida), amended ss. 129.03 and 166.241, F.S., to require additional information be submitted annually by county and municipal budget officers, beginning with the submission due by October 15, 2020. This law change requires the reporting of the government's annual expenditures providing for the financing, acquisition, construction, reconstruction, or rehabilitation of housing that is affordable, as that term is defined in s. 420.0004, F.S. The reported expenditures must indicate the source of such funds as "federal," "state," "local," or "other," as applicable.

Local government budget officers can find the appropriate form, instructions, and supporting documentation for the 2022 Reporting Cycle, when available, via the following link.

Local Government Financing Reporting - Instructions

 

The data collected and metrics calculated from the prior years' Reporting Cycles are linked below.

2021 Reporting Cycle Results

Note: One county and 92 municipalities did not submit forms.

2020 Reporting Cycle Results

Note: Two counties and 97 municipalities did not submit forms.

2019 Reporting Cycle Results

Note: Eighty municipalities did not submit forms.

 

Last Revised: April 7, 2022