TAXPAYER GUIDES

Florida Budget Hub

Your Indispensible Resource

Florida TaxWatch has spent four decades keeping a close eye on the Florida budget, and we've poured everything we know into this Budget Hub.

Below you will find our most recent Budget Guide, a comprehensive list of links to state pages that will give you more information on nearly any topic you might be interested in, and more.

We hope that this page can serve as your go-to resource for understanding all of the ways in which Florida's state government spends your hard-earned tax dollars.

May 2023 – GR Collections Beat March Estimates by $99.9 Million 

General Revenue (GR) collections for May (largely reflecting activity in April) beat the estimate made in March by $99.9 million.  This is the 33rd month in a row collections have exceeded estimates, but this is a relatively small increase.  It is important to note that this is the first time in a long time that the sales tax came in under estimate in May, even with a conservatively estimated $17.0 million contributed from hurricane recovery and rebuilding efforts.  This amount under estimate is for the sales tax is minimal (-0.6%), small enough to be considered “noise” by estimators, but it could be signaling the end of Florida’s spectacular run of revenue collections.  While inflation of 4% is the lowest 12-month increase since March 2021, taxpayers continue to spend rather than save, with the savings rate at a “subpar” 4.6%. 

 

Almost half of the total overage for May came from Earnings on Investments. Doc stamps and insurance premium taxes were the next best performers (in dollars).

2023 Budget Turkey Watch Report

What IS a Budget Turkey and How Does Florida TaxWatch Identify Them?

Sprinkle Lists, the newest transparency workaround?

2022-23 Budget

Florida's 2023-24 Budget Snapshot

State Budget

State Employees

Trust Fund Sweeps

TaxWatch 2023-24 Budget Guide 

Overview

Florida TaxWatch is pleased to present taxpayers with a guide to the FY2023-24 state budget, which went into effect July 1, 2023. The 2023 Legislature appropriated a total of $118.7 billion for FY2023-24. This Budget Guide includes all appropriations for the new fiscal year— the General Appropriations Act (GAA), “back-of-the-bill” spending, and appropriations made in general bills—net of the Governor’s vetoes.

This Budget Guide highlights the fact that the $117.0 billion total for the GAA is not the only spending the Legislature did this session. There were also significant appropriations made in general bills. This happens every session, but the 2023 session stands out, as 28 bills appropriated another $1.5 billion, most of it from General Revenue (GR). This includes $711 million in a landmark affordable housing bill. When that spending, along with almost $0.7 billion in FY2023-24 appropriations made in the “back-of-the-bill” is included, the total appropriated by the 2023 Legislature grows to $118.7 billion (after subtracting $0.5 billion vetoed by the Governor).

It is also common for the Legislature to use the GAA to appropriate funds for the current, not the upcoming, fiscal year. This year, the amount of money appropriated for FY2022-23 by this budget is exceptional - $5.4 billion ($5.1 billion of which is from GR). Even though most of this money will be spent in FY2023-24, it is technically appropriated for FY2022-23, so it is not included in GAA total. This understates the amount actually appropriated during the session. This Budget Guide also does not include this spending in total appropriations for FY2023-24, but it does list each of these appropriations (see page 28-29). This includes the $4.0 billion Moving Florida Forward program which will accelerate transportation projects focused on relieving congestion.

Florida’s state budget has grown by 28.6 percent in the last three years, the largest three-year growth since the housing bubble and economic boom of FY2004-05 through FY2006-07. This does not include the spending

of an additional $26 billion in federal pandemic-relief and state funds not included in appropriations totals.

The Governor and the Florida Legislature deserve credit for spending the money that has been available in a largely responsible manner. They were able to make significant investments in infrastructure, the environment, education, and teachers, while enacting record tax cuts and maintaining exceptional levels of reserves.

However, local member projects which generally have no statewide impact have also proliferated. The new budget contained a record level of member projects – more than 1,540 projects worth approximately $3.2 billion (before the vetoes).

The state is still in excellent fiscal health, but our budget surplus is dwindling. After accounting for all the spending in the General Appropriations Act and other substantive bills, the state is expected to have $5.3 billion in unobligated General Revenue (GR). While still an exceptional amount, the budget surplus is down from the $17.7 billion balance that was estimated to be remaining at the end of this fiscal year and the $22.8 billion the state had left over in FY 2021-22.

The growth in revenue the state has enjoyed will likely not continue. Economists are expecting growth to slow considerably in the near future. Florida must continue to be responsible with taxpayer money.

In addition to providing many facts and figures explaining this year’s budget and detailing the highlights, this guide also provides past budget data to put it in historical context. We hope this annual Budget Guide gives you the information you need to better understand where and how your hard-earned tax dollars are being spent.

By Program Area

GR & Overall Spending

Education Highlights

Education Budget Highlights

   in $ billion  
Program 2023-24 2022-23 Change
Public Schools $19.006 $16.92512.30%
State Universities $4.382$5.627 -22.13%
Early Learning $1.950 $1.723 13.17%
State Colleges $1.733 $1.528 13.42%
Other $4.086 $3.263 25.22%
Total $31.156 $29.066 7.19

The Florida Education Finance Program (FEFP) will provide $26.8 billion to school districts, an increase of $2.2 billion (9.0 percent). Most of this increase will be paid by higher local property taxes, which will rise by $1.3 billion (11.8 percent). The Legislature did not roll back the school millage rate, so the significant rise in property values will result in bigger tax bills. The $12.3 billion in local funding is not included in budget totals.

Per-Student FEFP Funding of $8,648 is an increase of $405 per student (4.9 percent). There are 177,372 more students expected in public schools. The base student allocation (flexible funding) will increase by $552 per student (12.0 percent).

Teacher Compensation – The Teacher Salary Increase Allocation was increased from $800 million to just over $1 billion. Districts have flexibility in spending their allocation and can provide raises to new and veteran teachers and other instructional personnel.

Other FEFP Increases – The Legislature also provided increases in the Safe Schools ($40 million) and Mental Health ($20 million) allocations.

Educational Enrollment Stabilization Program – The Legislature created this program to maintain the stability of public schools and protect districts from financial instability as a result of changes in student enrollment throughout the school year. The program was funded with $350 million.

Workforce Education – Public school workforce education programs received a $52.9 million increase over last year’s funding level. Funding includes $125 million for nursing education, incentive funds for technical education and industry certificates, and $20 million for the Pathways to Career Opportunities Grant Program for apprenticeships.

Early Learning – The Legislature used savings from fewer students in the Voluntary Pre-K program to increase the base student allocation ($20.0 million). The School Readiness Program received a $100.0 million increase to add student slots and increase provider reimbursements. Another $315 million in federal funds (American Rescue Plan) was appropriated to implement a discretionary grant program for Early Learning Coalitions and School Readiness Providers. Grants can be used for a wide array of needs, including childcare, training, mental health, equipment and supplies, and pilot programs to improve kindergarten readiness.

State Colleges received a $200 million increase in total state funding for operational support, dual enrollment tuition and fee reimbursements, and Student Success Incentive funds.

State Universities - What looks like a big cut in university funding (see above) is due to the Legislature not counting the almost $2 billion in tuition revenue as an appropriation, which they normally include. Instead of a cut, universities received a more than $700 million increase in GR and lottery funding. This includes an increase of $85 million in performance funding, $100 million for the recruitment and retention of faculty, $10 million for Hamilton Center for Classical and Civic Education (UF), and $25 million to restructure New College.

School Safety – In addition to the increased FEFP allocation, HB 543 appropriated $57 million for school hardening grants and a safe school technology program.

Maintenance – All state funds for maintenance went to charter schools ($213.5 million). Traditional public schools, colleges, and universities receive no maintenance funding.

Construction Projects – The budget funds projects for colleges ($218.7 million), universities ($682.2 million), and developmental research (Lab) schools ($10.1 million). Another $88.6 million goes for new public schools in Gadsden, Glades, and Putnam counties.

Human Services Highlights

Human Services Budget Highlights

   in $ billion  
Program 2023-24 2022-23 Change
Health Care Admin. $35.603 $38.609 -7.79%
Persons w/ Disabilities

$2.301

$2.145 7.27%
Children & Families $4.788 $4.183 14.46%
Elder Affairs $0.481 $0.349 37.82%
Health $3.909 $3.390 15.31%
Veterans' Affairs $0.201 $0.172 16.86%
Total $47.283 $48.848 -3.20%

Medicaid and TANF – After peaking at 5.5 million recipients last year, Florida’s Medicaid caseloads are expected to drop to 4.7 million in FY2023-24, as many who were provided temporary coverage during the pandemic lost coverage with the end of the Covid-19 Public Health Emergency. Medicaid appropriations in the new budget are $36.6 billion, a $3.0 billion drop from last year; however, the federal matching rate is reduced, so the state cost will increase.

KidCare – The impact of children losing their Medicaid coverage was mitigated by the Legislature expanding eligibility for the KidCare insurance program. The budget includes $20.6 million for the expansion, the first since the program was created in 1996.

Children's Hospital Funding – Funding was provided to increase reimbursement rates for hospitals that care for acutely ill newborns and pediatric patients ($76.4 million) and standalone children’s hospitals ($54.3 million).

Medicaid Reimbursement Rates – Funding is provided to increase reimbursement rates for pediatric physicians to amounts above Medicare rates ($76.1 million). There will also be rate increases for those providing continual medical care, such as nursing services, personal care, developmental therapies, and caregiver training, in a non-residential setting to Medicaid eligible children from birth through age 20 with medically complex conditions ($4.9 million). Pediatric behavioral health provider rates will also increase ($15.0 million). Nursing home rate increases will be tied to quality initiatives ($125.0 million).

Elder Care - The Department of Elder Affairs received $5.0 million to fund 1,025 individuals on the waitlist for the Home Care for the Elderly and Community Care for the Elderly Programs. The Program of All-Inclusive Care for the Elderly (PACE) will add 1,850 more slots ($60.3 million).

Alzheimer’s Disease - The budget provides $65.0 million for the Alzheimer’s Disease Initiative, including $4.0 million to provide respite services to 400 more elders. Each of the state’s 17 Memory Disorder Clinics will get a $500,000 funding increase. Those receiving services from an Alzheimer’s services adult day care center will get a unit rate increase of up to 30 percent ($1.8 million). Another $5.0 million is provided for Alzheimer’s research.

Home and Community Based Services – Another 1,200 persons with disabilities will be served by the Home and Community Based Services waiver program. The additional $79.6 million investment will help those with intellectual disabilities live, learn, and work in their communities.

Graduate Medical Education – The budget provides $109.3 million in additional funding for Graduate Medical Education and for the Statewide Medicaid Residency Program. Another $30 million will increase hospital residency slots through the Slots for Doctors Graduate Medical Education Program.

Criminal Justice Highlights

Criminal Justice Budget Highlights

   in $ billion  
Program 2023-24 2022-23 Change
Corrections $3.277 $2.959 10.75%
Justice Admin. $1.167 $1.067 9.37%
Juvenile Justice $0.677 $0.607 11.53%
Law Enforcement $0.480 $0.373 28.69%
Legal Affairs $0.390 $0.373 4.56%
Offender Review $0.014 $0.012 16.67%
Total $6.005 $5.391 11.39%

Correctional Staff – In addition to the five percent across the board pay increase, the starting salary for correctional officers was increased to $22/hour (approx. $45,000/year), bonuses for high vacancy facilities were funded, and raises were provided for educational and maintenance staff.

Inmate Welfare – $35 million and 215 positions were provided to expand educational, career and technical education programs. Another $29.5 million is provided to offer inmates improved and increased access to substance abuse and mental health programs, wellness activities, and a phone call savings pilot program.

Correctional Facility Safety - The budget includes $21.3 million for security equipment, such as drone detection equipment, thermal fence cameras, drone support for K-9 operations, and license plate readers. There is also $2.3 million to modernize and enhance training provided at the Florida Corrections Academy and $9 million to improve infrastructure.

Juvenile Justice – SB 7104 appropriated $12 million to establish the Florida Scholars Academy to provide juvenile offenders with greater access to secondary and postsecondary educational opportunities, including trade skills in high-demand occupations. Contracted direct care and support staff at secure and non-secure residential facilities will see pay increases, as well as staff who conduct mental and physical intake evaluations for juveniles committed to residential facilities ($24.6 million).

Opioid Epidemic - The Florida Department of Law Enforcement (FDLE) will distribute $20 million to local law enforcement agencies for the creation of the State Assistance for Fentanyl Eradication (S.A.F.E.) in Florida Program. FDLE will also expand the mission and capabilities of the statewide Anti-Heroin Task Force ($0.7 million).

Law Enforcement Pay and Recruitment – There will be a second round of signing bonuses of up to $5,000 for new recruits and out-of-state officers who join Florida police departments, sheriffs’ departments, and state law enforcement agencies. New officers from out of state will also receive up to $1,000 for recertification process costs when relocating to Florida.

First Responders – Up to $110 million in federal funds from the American Rescue Plan will provide another $1,000 bonus payment for essential first responders employed by the local government as a sworn law enforcement officer, emergency medical technician, firefighter, or paramedic.

Drone Replacement Grant Program – A drone replacement grant program ($25.0 million) is created within FDLE to assist local law enforcement agencies with replacing drone technology in compliance with statutory changes.

Community Violence Intervention and Prevention Grant -The budget provides $5 million to FDLE to award grants to non-profit organizations and community-based partnerships that serve communities disproportionately impacted by violence to implement or expand violence reduction programs.

Judicial Branch Highlights

Judicial Branch Budget Highlights

   in $ billion  
Program 2023-24 2022-23 Change
State Courts $0.711 $0.638 11.44%

Due Process Costs – State courts receive an additional $21.8 million and 20 positions, including money to maintain several new digital court processes.

New Courthouses – $9 million to complete the new Bernie McCabe 2nd District Court of Appeals courthouse in Pinellas County.

Pandemic Recovery Plans – To continue addressing the case backlog caused by COVID-19, $12.0 million is provided for the trial courts pandemic recovery plan.

Substance Abuse Medication – $12.3 million for medication-assisted treatment of substance abuse disorders in individuals involved in the criminal justice system.

Problem Solving Courts - $11.9 million for these courts, including drug courts, early childhood courts, mental health courts, and veterans’ courts, that provide for treatment services, drug testing, case management, and ancillary services for participants.

County Court Facilities - The budget provides $6.6 million in funding assistance for courthouses in Baker, Hardee, and Brevard counties.

Environment Highlights

Environment Budget Highlights

   in $ billion  
Program 2023-24 2022-23 Change
Agriculture $2.863 $1.959 46.15%
Env. Protection $3.862$3.622 6.63%
Fish & Wildlife $0.512 $0.476 7.56%
Total $7.237 $6.057 19.48%

Everglades Restoration – The budget invests nearly $700 million for Everglades restoration. This includes $58.0 million for Restoration Strategies, $356.5 million for the Comprehensive Everglades Restoration Plan (CERP), $86.1 million for the Northern Everglades and Estuaries Protection Program, $70.0 million for the Everglades Agricultural Area Reservoir, and $50 million for the Lake Okeechobee Watershed Restoration Project.

Wastewater Grant Program – $200.0 million to expanded Water Quality Improvement Grant Program for projects to construct, upgrade or expand wastewater facilities, including septic to sewer conversions, stormwater projects, and agricultural nutrient reduction projects.

Other Water Quality Funding – 

  • Total Maximum Daily Loads ($40.0 million) – Accelerate projects to meet nutrient reduction goals.
  • Indian River Lagoon Protection Program ($100.0 million) – Priority projects to address excess nutrients entering the waterway and improve water quality in the lagoon.
  • Biscayne Bay ($20.0 million) - Projects that address water quality impairments and coral reef restoration.
  • Target Wastewater and Stormwater Projects ($58.0 million) -Projects in the Caloosahatchee watershed, the Northwest and St. Johns River Water Management Districts, Apopka, and the Florida Keys.

Local Water Projects – The budget contained 268 local water projects worth a record $433.0 million requested by legislators. The amount spent on these projects has been skyrocketing, and Florida TaxWatch has recommended reform of this process—warning that they bypass the many competitive grant processes that exist for such projects. (See Florida TaxWatch’s 2023 Budget Turkey Watch Report). Governor DeSantis vetoed 43 of the projects, worth $34.7 million.

Resilient Florida Program – $300.0 million in state funds is provided for projects in the Statewide Flooding and Sea Level Rise Resiliency Plan to fund the ranked lists. There is also $20 million for Resilient Florida planning grants.

Springs Restoration receives $50.0 million. This funding may be used for land acquisition to protect springs and for projects that protect the quality and quantity of water that flow from springs.

Beach Restoration receives $50.0 million for projects in the comprehensive long-term beach management plan, projects on annual ranked lists, storm repair projects, or projects on lands managed by the state.  Another $16.0 million is provided for beach erosion projects related to damages from Hurricane Ian and Nicole. 

Waste Cleanup Programs - A total of $299.0 million is provided for these programs, including cleanup of contaminated petroleum sites ($195.0 million), the remediation and closure of Piney Point ($85.0 million), dry cleaning site cleanup ($10.0 million), and hazardous waste site cleanup ($6.0 million).

State Parks – Florida’s state parks will receive $37 million for park facility improvements.

Florida Forever and Other Land Acquisition – Florida will spend $850 million in GR to acquire lands within the state’s Wildlife Corridor. The corridor is 18 million acres, 10 million of which are protected, allowing for migration of Florida wildlife. This appropriation will allow for the acquisition of the Caloosahatchee Big Cypress Land Acquisition Project, and the acquisition of lands within the Ocala to Osceola corridor. Another $100 million is provided to Florida Forever to acquire environmentally sensitive lands and $15 million to the Florida Communities Trust, which provides funding to local governments and eligible non-profit environmental organizations for the acquisition of community-based parks, open space, and greenways that further outdoor recreation and natural resource protection needs.

Manatee Rescue and Mortality Response – A record $30.2 million is provided to protect Florida’s official state marine mammal in the wake of an alarming death rate. This includes $24.7 million to enhance, expand, and support the network of manatee acute care facilities; restore access to springs; provide habitat restoration in manatee concentrated areas; expand manatee rescue and recovery efforts; and implement pilot projects like the supplemental feeding trials that took place this past winter. The Fish and Wildlife Conservation Commission is provided $5.5 million and 12 new positions to expand manatee mortality and response efforts, including aerial surveys. 

Coral Reefs - The budget includes $21.7 million for coral reef protection. Part of the funding will be used to implement Florida’s Coral Reef Restoration and Recovery Initiative to restore 25 percent of Florida’s Coral Reef by2050.

Citrus Research and Recovery - The budget provides $6.4 million to continue funding for the Citrus Health Response Program, $38 million for citrus research and field trials, and $4.0 million for citrus crop decline supplemental funding.

Apalachicola Bay Oyster Restoration - The state’s ongoing oyster restoration operation in Apalachicola Bay is appropriated $17.0 million. It is expected this will double the supported acreage from 1,000 to 2,000 acres of durable oyster habitat.

Red Tide - $14.6 million for grants to local governments to respond to red tide cleanup and continuation funding for the Center for Red Tide Research in the Fish and Wildlife Conservation Commission.

Wildfire Suppression and Land Management – The budget includes $11.5 million to replace equipment for fire suppression, including two aircraft. Another $4.9 million for road and bridge maintenance will allow for better access for land management and wildfire suppression activities.

Support for Food Banks/Feeding Programs - Farm Share ($9.0 million), Feeding Florida ($6.5 million), emergency feeding organizations ($8.4 million), and various food banks ($1.4 million).

Transportation & Econ. Dev. Highlights

Transportation & Economic Development Budget Highlights

   in $ billion  
Program 2023-24 2022-23 Change
Transportation

$15.377

$12.585 22.19%
Economic Opportunity* $2.571 $1.272 102.12%
Total $17.948 $13.857 29.52%
The Department of Economic Opportunity is included with Transportation in this section, but in the General Government section in the Appropriations by Program Area in the rest of this guide.

Transportation - The $13.6 billion DOT Work Program includes:

  • Highway Construction - $5.5 billion (includes 118 new miles)
  • Bridges - $726.6 million to repair 65 bridges and replace 19 bridges
  • Resurfacing - $1.6 billion (2,632 lane miles)
  • Seaports - $143.9 million for infrastructure improvements
  • Aviation - $404.3 million in development grants
  • Rail Development and Public Transit - $791.3 million

Moving Florida Forward -  In addition to the 18.8 percent increase in the work program, the budget includes a major investment of $4.0 billion in GR for the Moving Florida Forward program. This funding will accelerate projects in the work program with a focus on relieving congestion. Since the money is in the back-of-the-bill and technically appropriated  FY 2022-23, it is not included in the budget total.

Local Transportations Projects - Every year, the Legislature funds millions of dollars in member-requested local projects that circumvent the DOT Work Program development process and take limited transportation dollars away from the vetted and comprehensively planned projects. This year, the Legislature spent a record $400.7 million on these projects.  As Florida TaxWatch recommended, funding was from GR, mitigating the impact on the Work Program.  The Florida TaxWatch 2023 Budget Turkey Watch Report highlighted these projects, recommending the Governor scrutinize them closely. Twenty-one projects ($29.0 million) were vetoed.

SUN Trail - FOT received $200 million (SB 106) to expand the existing Shared-Use Nonmotorized Trail Network (SUN Trail) and coordinate the trail system with the Florida Wildlife Corridor. The bill also increased the annual SUN Trail appropriation from $25 million to $50 million.

Economic Development – Economic development was a big issue in 2023, with the House viewing incentives negatively. This resulted in changes. The Department of Economic Opportunity (DEO) was (again) renamed the Department of Commerce.  Enterprise Florida was eliminated, along with 16 other incentives and programs. VISIT FLORIDA, the Florida Sports Foundation, and DEO’s international programs office were made direct-support organizations (DSO) of Commerce. DSOs are non-profit Florida corporations authorized by Florida law to benefit or assist a governmental entity.  VISIT FLORIDA, which survived a House proposal to eliminate state funding for this critical program,      was funded at $80 million.

Broadband – $100 million from the federal State Fiscal Recovery Fund will expand Floridians’ access to high-speed broadband internet with a focus on unserved rural communities. 

Workforce Development – Continuing the overhaul of Florida’s workforce development system, the budget includes $150.0 million for the Consumer-First Workforce Information System to create a workforce opportunity portal that integrates with an existing case management system to ensure a seamless point of entry for Floridians looking to improve their employment or education opportunities.

Affordable Housing – The Legislature made a big commitment to affordable/workforce housing by passing SB 102, which appropriated $511 million for the state's housing programs.  An additional $100 million was provided for a competitive loan program to alleviate inflation-related cost increases for approved multifamily projects that have not yet started construction. The Hometown Heroes Program also received $100 million for its second year of providing down payment assistance for law enforcement officers, firefighters, educators, EMTs, and other public servants. Significant statutory changes were also made, including creating property tax exemptions, state tax refunds and credits, and a tax donation program to incentivize affordable housing.

Other Economic Development Funding - 

  1. Job Growth Grant Fund - $75.0 million
  2. Rural Infrastructure Fund - $25.0 million
  3. Small Business Credit Initiatives - $170.9 million
  4. Space Florida - $21.0 million 

General Government Highlights

General Government Budget Highlights

   in $ billion  
Agency 2023-24 2022-23 Change
Administered Funds $1.338 $0.927 44.34%
Business & Professional Regulation $0.223 $0.158 41.14%
Citrus $0.035 $0.040 -12.50%
Financial Services $0.668 $0.616 8.44%
Governor’s Office $2.911 $1.659 75.47%
Hwy Safety & Motor Vehicles $0.589 $0.538 9.48%
Legislature $0.228 $0.219 4.11%
Lottery $0.223 $0.210 6.19%
Management Services $0.929 $1.042 -10.84%
Military Affairs $0.194 $0.075 158.67%
Public Service Commission $0.029 $0.028 3.57%
Revenue $0.752 $0.638 17.87%
State $0.215 $0.182 18.13%
Total $8.335 $6.332 31.62%

State Employee Pay Raises – The Legislature continued  to share some of the state’s windfall revenue with state employees. The $619.3 million provided in the budget includes a 5.0 percent across-the-board state employee pay raise and additional targeted increases for some, including correctional staff, assistant state attorneys, assistant public defenders, conflict counsel attorneys, and administrative hearing judges.  Another $96.4 million will be distributed to all agencies to grant special pay adjustments to address pay plan compensation,                recruitment, and retention issues.

Florida Retirement System - The budget fully funds the Unfunded Actuarial Liability and increases the employer contribution by two percent (on top of three percent last year). The Deferred Retirement Option Program (DROP) was expanded, the required length of service for special risk employees was reduced, and the Health Insurance Subsidy for retirees was increased. This carries a total price tag of $147.9 million.

Hurricane Recovery - The Legislature funded a Hurricane Recovery Grant Program with $350 million in GR.  Local governments impacted by Hurricanes Ian and Nicole may apply for grants that can be used for revenue losses and operating deficits; infrastructure repair and replacement, including road, sewer, and water facilities; beach renourishment; and debris removal. The budget also includes $472.5 million for the state match for Federal Emergency Management Agency (FEMA) reimbursements and $362.6 million in federal Community Development Block Grant funding for local hurricane recovery and hardening efforts.

Cybersecurity – The budget invests $60 million to enhance state agencies’ security intelligence, modernization, and resiliency. There is also $40 million for the Local Government Cybersecurity Grant Program.

PALM Accounting System – $62.6 million to continue the replacement of the Florida Accounting Information Resource System (FLAIR) with the Planning, Accounting, and Ledger Management (PALM) system.

Department of State Grant Programs – After deducting vetoes of $8.2 million, funding was provided for Cultural and Museum Grants ($56.2 million), Cultural Facilities ($3.5 million), Library Grants ($29.3 million), Historic Preservation Grants ($3.2 million), and Acquisition and Restoration of Historic Property ($53.9 million).  

Transport of Unauthorized Aliens - SB 1718 appropriated $12 million for the Governor’s Unauthorized Alien Transport Program to deliver unauthorized immigrants to other states.

State Debt Reduction – The budget provides $200 million to retire outstanding state debt ahead of schedule.

My Safe Florida Home – This grant program, which provides eligible Florida homeowners free home inspections and financial assistance to retrofit their properties to be less vulnerable              hurricane damage, was funded with $100 million.

Trust Fund Sweeps/Net Appropriations

Trust Fund Sweeps

Department of Financial Services 

                  Regulatory Trust Fund                                 $10,000,000

Department of Health

                   Grant and Donations Trust Fund              $25,000,000

                   Medical Quality Assurance Trust Fund    $10,000,000

Total                                                                                  $45,000,000

Total Net Appropriations for FY2023-24

General Appropriations Act (SB 2500): $117.027 b

“Back of the Bill”:  $0.679 b

General Bills: $1.481 b 

(Less) Governor’s Vetoes: $(0.511 b)

Total FY2023-24 Appropriations: $118.676 b

FY2023-24 Appropriations in General Bills

FY2022-23 Appropriations in General Bills

HB 5 – Creating additional fetal and infant mortality review committees.

Dept. of Health - $1,602,000 (GR) (recurring)

HB 543 – Uterine fibroid research database (includes one new position).

Dept. of Health - $802,900 (GR) ($121,852 is recurring)

HB 749 – Implement the electronic insurance verification system.

Dept. of Highway Safety & Motor Vehicles - $1,413,270 (TF) (nonrecurring)

HB 1349 – Guardianship data transparency – Justice Administration Commission - $2,400,000 (GR).  Dept. of Elder Affairs - $340,000 (GR)

SB 70 – Claims bill – Relief of Donna Catalano. 

Dept. of Agriculture and Consumer Services - $3,175,000 (TF)

SB 80 - Claims bill – Relief of Christeia Jones. 

Dept. of Highway Safety & Motor Vehicles - $7,500,000 (TF)

SB 226 – Care for Retired Police Dogs Program.

Dept. of Law Enforcement - $300,000 (GR) (recurring)

SB 1712 – Veteran Suicide Prevention Training Pilot Program.

Dept. of Veterans’ Affairs - $500,000 (GR) (recurring)

SB 2D (Special Session D) – My Safe Florida Home Program – hurricane mitigation inspections and grants for retrofitting homes.

Department of Financial Services - $150,000,000 (GR) (non-recurring).  This bill also authorizes up to $2 billion in GR to reimburse insurance companies for hurricane losses, if needed.

State Budget Growth

Growth in Florida's State Budget

 

FY Appropriations
($ billion)
Annual Growth Cumulative Growth from FY12-13
2013-14 $74.240 6.11%
2014-15 $77.072 3.81% 3.81%
2015-16 $78.396 1.72% 5.60%
2016-17$82.2854.96%10.84%
2017-18$84.9533.24%14.43%
2018-19 $89.313
5.13% 20.30%
2019-20 $90.987 1.87% 22.56%
2020-21$92.270
1.41%24.28%
2021-22 $101.654
10.17%
36.93%
2022-23 $110.174
8.38%
48.80

 2023-24

$118.676

7.72% 

59.85% 

FY Per Capita Appropriations CPI/Pop Adjusted
($ billion)*
Approps. as % of Personal Income
2013-14 $3,791 $74.240 9.0%
2014-15 $3,877 $75.392 8.6%
2015-16 $3,881 $74.966 8.4%
2016-17 $4,009 $76.031 8.3%
2017-18 $4,074 $75.591 8.1%
2018-19 $4,215 $76.605 7.9%
2019-20 $4,224 $75.570 7.6%
2020-21 $4,213 $73.677 7.1%
2021-22 $4,563 $74.438 7.4%
2022-23 $4,873 $74.852 7.6%
2023-24 $5,179 $77.300 7.9%
 * CPI/Pop Adjusted: Total amount of appropriations adjusted for inflation and population growth (base year FY2013-14).

 

Edu. Enhancement Trust Fund

Educational Enhancement Trust Fund

FY Lottery
Revenues
Slot Machines
Revenues
Total EETF
Revenues
EETF
Approps.
in $ billion
2012-13 $1.345 $0.142 $1.488 $1.496
2013-14 $1.475 $0.173 $1.648 $1.602
2014-15 $1.479 $0.182 $1.661 $1.879
2015-16 $1.582 $0.187 $1.769 $1.646
2016-17 $1.725 $0.192 $1.917 $1.763
2017-18 $1.760 $0.192 $1.952 $1.985
2018-19 $1.918 $0.201 $2.119 $2.251
2019-20 $1.851 $0.157 $2.008 $2.088
2020-21 $2.246 $0.168 $2.414 $2.081
  2021-22 $2.382 $0.241 $2.623 $2.388
  2022-23*

2023-24*
$2.177


$2.33
$0.235


$0.245
$2.412


$2.578
$2.817


$3.156

* 2022-23 and 2023-24 revenues are estimated

State Employee Positions

Historical State Employee FTEs

FY State Employee FTEs FTEs per 1,000 pop.
2012-13 117,930 6.10
2013-14 114,486 5.85
2014-15 114,503 5.76
2015-16 113,687 5.63
2016-17 113,431 5.53
2017-18 112,827 5.41
2018-19 112,874 5.33
2019-20 112,865 5.24
2020-21 113,398 5.18
2021-22 113,757 5.11
2022-23
2023-24
112,353
113,837
4.97
4.97
FTEs are state employee positions authorized/funded in the budget. Some are vacant. Employees of State Universities and Colleges are not included as state employee positions. 

 

Historical Appropriations by Area

Historical Appropriations by Area

  FY2023-24 FY2022-23
Program Area $ billion % of budget $ billion % of budget
Education $31.157 26.3% $29.066 26.4%
Health & Human Services $47.283 39.8% $48.848 44.3%
Criminal Justice $6.005 5.1% $5.390 4.9%
Environment $7.237 6.1% $6.055 5.5%
Transportation $15.377 13.0% $12.585 11.4%
Gen. Gov’t $10.906 9.2% $7.592 6.9%
Judicial Branch $0.711 0.6% $0.638 0.6%
Total  $118.676 100.0%  $110.174 100.0%

 

Historical Appropriations by Source

Historical Appropriations by Funding Source

  FY2023-24 FY2022-23
Funding Source $ billion % of budget $ billion % of budget
General Revenue $47.866 40.3% $41.978 38.1%
State Trust Funds $29.506 24.9% $28.972 26.3%
Federal Funds $41.303 34.8% $39.224 35.6%
Total $118.676 100.0% $110.174 100.0%

 

Historical Appropriations by Type

Historical Appropriations by Type

FY Medicaid/TANF General
Operations
Aid to Local
Governments
in $ billion
13-14$23.307$19.474$19.778
14-15
$22.588
$21.011
$20.739
15-16
$25.775
$19.235
$20.912
16-17
$27.072
$19.994
$21.773
17-18
$28.549
$20.218
$22.687
18-19
$29.625
$22.422
$23.564
19-20
$29.828
$23.577
$24.222
20-21
$31.140
$22.930
$25.128
21-22
$36.073
$26.647
$26.056
22-23
$39.616
$26.548
$29.376
23-24 $36.558 $31.447 $31.707

 

FY DOT Work
Program
Debt
Service
Pension/
Claims
Fixed Cap.
Outlay
in $ billion
13-14
$8.471
$1.825
$0.650
$0.735
14-15
$9.195
$1.834
$0.651
$1.054
15-16
$9.119
$1.811
$0.627
$0.918
16-17
$9.815
$1.790
$0.609
$1.232
17-18
$9.881
$1.758
$0.933
$0.928
18-19
$9.839
$1.703
$1.130
$1.030
19-20
$9.707
$1.707 $1.131
$0.816
20-21
$9.229
$1.668$1.183
$0.991
21-22
$9.124
$1.667
$1.169
$0.917
22-23
$11.449
$1.558
$1.161
$0.638
23-24 $13.591 $1.414 $1.197 $2.761

Note: Aid to Local Governments includes the Florida Education Finance Program (FEFP) and both local operations and local fixed capital outlay.

History of State Reserves

History of State Reserves

FY General Revenue Budget Stabilization Fund Chiles Endowment Total Reserves
in $ billion
13-14 $1.652 $0.925 $0.536 $3.113
14-15 $1.652 $1.139 $0.692 $3.420
15-16 $1.227 $1.354 $0.590 $3.171
16-17 $1.117 $1.384 $0.638 $3.139
17-18 $1.046 $1.417 $0.713 $3.176
18-19 $1.026 $1.483 $0.763 $3.372
19-20 $1.055 $1.574 $0.744 $3.373
20-21 $1.729 $1.674 $0.867 $4.270
21-22 $4.496 $2.730 $1.056 $8.282
22-23 $6.109 $3.140 $0.499 $9.748
23-24 $5.740 $4.410 $1.400 $11.280

* The Chiles Endowment Fund was eliminated by the 2021 Legislature and its balance was transferred to the Budget Stabilzation Fund. The 2022 Legislature created the Emergency Preparedness and Response Fund (EPRF) with an initial balance of $500 million.

FEFP State and Local Funding

FEFP Funding By Source

FY Total Funds
(in $ billion)
% State % Local
13-14$18.30957.2%42.8%
14-15$18.905
56.3%
43.7%
15-16
$19.699
55.5%
44.5%
16-17
$20.187
56.0%
44.0%
17-18
$20.612
56.5%
43.5%
18-19
$21.066
56.5%
43.5%
19-20
$21.882
57.0%
43.0%
20-21
$22.658
57.3%
42.7%
21-22
$22.599
55.9%
44.1%
22-23
$24.547
55.3% 44.7%
23-24 $26.766 54.2% 45.8%

 

FEFP Funding Per Student

FY Funding
12-13 $6,385
13-14 $6,761
14-15 $6,890
15-16 $7,107
16-17 $7,196
17-18 $7,307
18-19 $7,429
19-20 $7,656
20-21 $7,998
21-22 $7,758
22-23
23-24
$8,243
$8,648