The Florida Legislative Committee on Intergovernmental Relations (LCIR)

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Expenditures and Revenues Reported by Florida's Local Governments

• Statewide Totals – Counties, Municipalities, and Independent Special Districts
• County Governments
• Municipal Governments
• Water Management Districts

IMPORTANT NOTE: In 2008, the Florida Department of Financial Services' Bureau of Local Government created a web-based, Annual Financial Reporting (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. Since the Department is now making these data available online, the LCIR staff will discontinue its annual compilation of reported fiscal data once the local fiscal year 2006 updates are completed. In the future, users should access these data via LOGER's financial reporting online environment.  THE DESCRIPTION BELOW PERTAINS ONLY TO THE LCIR STAFF'S COMPILATION OF FISCAL DATA FOR LOCAL FISCAL YEARS 1979 THROUGH 2006.

Pursuant to Section 218.32, Florida Statutes, local government entities (i.e., counties, municipalities, and certain statutorily-defined independent special districts) shall submit annually a copy of its annual financial report (AFR) for the previous fiscal year to the Florida Department of Financial Services. The AFR shall be submitted in a format prescribed by the Department, which is known as the Uniform Accounting System. Each local government entity must submit a copy of its AFR no later than 12 months after its September 30th year end. The Department receives these reports and compiles the reported fiscal data.

At the request of the Florida Legislative Committee on Intergovernmental Relations (LCIR), the Department provided a copy of this annual data file to the Florida Legislature. The Legislature’s Office of Legislative Information Technology Services loaded the annual updates into a database containing such fiscal data for local fiscal years ended September 30, 1979 through 2005. Beginning with the 2006 data, the annual data file transfer was discontinued due to the Department's efforts to develop the LOGER system.

This webpage represents the Committee staff’s efforts to compile data tabulations of individual local governments for the time period of 1979 through 2006 and make them available to interested parties via Microsoft Excel file downloads. The Committee staff makes no representation as to the accuracy of these fiscal data submitted by local governments to the Department. Since this webpage offers access to summary tabulations only, policy analysts and other researchers interested in the availability of complete datasets for a given fiscal year should contact the Department’s Bureau of Local Government.

Since the Uniform Accounting System Manual prescribes numerous individual expenditure and revenue accounts, the LCIR's summary tabulations combine functionally-similar accounts into broad categories to facilitate comparison and analysis. In the LCIR's tabulations, total revenues equal the sum of the individual totals for each of the following broad categories: taxes, licenses and permits, intergovernmental revenues, charges for services, fines and forfeitures, and miscellaneous revenues. Other financing sources, such as interfund transfers-in, contributions from enterprise operations, debt proceeds, proceeds of refunding bonds, and other non-revenue receipts, are not included in these revenue tabulations. According to the Uniform Accounting System Manual, "revenues may be operationally defined in a governmental fund accounting context as all increases in fund net assets except those arising from interfund reimbursements, interfund operating and residual equity transfers or long-term debt issues."

In the LCIR's tabulations, total expenditures equal the sum of the individual totals for each of the following broad categories: general governmental services, public safety, physical environment, transportation, economic environment, human services, culture and recreation, and debt service. Other financing uses, such as interfund transfers-out and other non-operating uses, are not included in these expenditure tabulations. According to the Uniform Accounting System Manual, expenditures, "whether used in connection with the accrual or the modified accrual basis of accounting, denotes the costs of goods delivered or services rendered (whether paid or unpaid) including expenses, capital outlays, and the provisions of debt retirement where such debt is not reported as a liability of the fund from which it was retired."

Two tables are available that explain how the expenditure and revenue categories, as well as the classification of funds, in the LCIR’s summary tabulations reconcile to the applicable expenditure and revenue accounts listed in the Uniform Accounting System Manual.

The Florida Legislative Committee on Intergovernmental Relations (LCIR) • 600 South Calhoun Street, Suite 4 • Tallahassee, FL 32399-1300
(850) 488-9627 • info@floridalcir.gov