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Office of Economic & Demographic Research
The Florida Legislature

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Local Government Financial Reporting

Chapter 2019-56, L.O.F., 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. School districts and independent special districts are not subject to this reporting requirement. Using data submitted by county and municipal governments and collected from other publicly-available sources, EDR will calculate 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.

Chapter 2020-27, L.O.F., added to this annual reporting requirement by requiring county and municipal budget officers to report the government's annual expenditures 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.

2023 Reporting Cycle Results

  • Affordable Housing Expenditures Reported in FY 2023-24 Final Adopted Budgets:

Note: One county and 134 municipalities did not submit forms.

 

County and municipal budget officers can find the appropriate form, instructions, and supplemental information via the following link:
Instructions for Completing the Local Government Financial Reporting Requirement

Financial Reporting Archives

 

Last Revised: April 29, 2024