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Local Government Financial Reporting
Chapter 2019-56, Laws of Florida, amends ss. 129.03 and 166.241, F.S., to require each county and municipal budget officer to electronically submit to the Office of Economic and Demographic Research (EDR), in a format and on forms prescribed by EDR, specified information regarding the final budget and the economic status of the local government, beginning October 15, 2019, and each October 15 thereafter. The law requires each county and municipality to submit:
- 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.
The following Excel worksheets have been made available for county and municipal governments to report the specified information. Using the data furnished by each county or municipal government in its respective form, EDR will be able to make the calculations of government spending per resident, government debt per resident, average employee salary, and percent of the entity's budget spent on salary and benefits. Due to questions raised about the reporting of local government debt, EDR revised the county and municipality reporting forms and issued new guidance. Please review the Instructions for Completing Reporting Form and Answers to Frequently Asked Questions documents as well.
Instructions and Answers to Frequently Asked Questions:
- Instructions for Completing Reporting Form - Revised [pdf]
- Answers to Frequently Asked Questions - Revised [pdf]
Supplemental Information:
- List of Active Special Districts as of July 11, 2019 [xlsx], per the Special District Accountability Program, Florida Department of Economic Opportunity.
- Local Population Estimates less Inmates-April 1, 2014-2019 [xlsx], per the Bureau of Economic and Business Research (BEBR), University of Florida.
- Median Household Income [xlsx], per the American Community Survey, U.S. Census Bureau.
By October 15, 2019, and each October 15th annually thereafter, the county or municipal government must submit this information to EDR.
Questions about the reporting forms and/or instructions can be directed to EDR Analysts, Melissa Hallaian or Steven O'Cain at 850-487-1402.
When completed, please e-mail the Excel file to Steven O'Cain, EDR Analyst, at ocain.steve@leg.state.fl.us
Last Revised: October 11, 2019
