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.

March 2023 – New GR Estimates Add $7 Billion to Available Funds for the Next Budget

Despite a gloomier new economic forecast and continued worries including inflation and housing, Florida General Revenue (GR) collections have exceeded the previous estimate (August 2022) by almost $3 billion in the first six months of FY 2022-23. Sales tax from recovery and rebuilding from Hurricane Ian contributed $591.7 million of that amount. As a result, the Florida General Revenue Estimating Conference increased the total GR estimate for FY 2022-23 by $4.27 billion. The Conference is predicting a “downshift” next year that will reduce collections from this year’s windfall amount, but the new estimate for FY 2023-24 was still increased by $2.78 billion over the August estimate. This means that the Legislature will have $7.06 billion more for the new budget than previously anticipated. Sales tax collection led the way, with a two-year increase of $6.39 billion, followed by corporate income taxes which were increased by $1.240 billion. This was tempered somewhat by a reduced estimate for documentary stamp and intangibles taxes, which are tied to housing, of $1.063 billion.

 For more information, see our new Budget Watch.

Budget Talks Oct 2022

2022 Budget Turkey Watch Report

Florida's 2022-23 Budget Snapshot

State Budget

State Employees

Trust Fund Sweeps

Download 2022-23 Budget Guide

All of the information in the Budget Guide can be found below, but if you would like a copy to take with you, please click the button below to download the PDF.

Budget Watch – How Will the 2023 Legislature Handle a Record $13.5 Billion Budget Surplus? Budget Watch – How Will the 2023 Legislature Handle a Record $13.5 Billion Budget Surplus?

Budget Watch – How Will the 2023 Legislature Handle a Record $13.5 Billion Budget Surplus?

/ Categories: Research, Budget/Approps

As Florida TaxWatch has been detailing in our Budget Watch series,1 the state’s fiscal circumstances have been steadily improving since the initial shock (and resultant revenue loss) at the beginning of the pandemic. Even with historic state spending and tax cuts over the last two budgets, record reserves still exist. Florida’s tax system continues to produce revenue at a breakneck pace, with actual collections beating the estimate in each month over the last two year. Lately, the magnitude of the overage has been staggering. In the last three months of FY2021-22 (April-June), collections exceeded estimates by $2.545 billion (23.9 percent).

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FY2021-22 Revenue Collections Beat Estimate by $3.8 Billion FY2021-22 Revenue Collections Beat Estimate by $3.8 Billion

FY2021-22 Revenue Collections Beat Estimate by $3.8 Billion

New General Revenue Estimates Add Another $5.3 Billion to Amount Available for the Next Budget

/ Categories: Research, Budget/Approps

The Revenue Estimating Conference (REC) met on August 16, 2022, to develop the state’s new forecast for general revenue (GR) collections. After the close of FY2021-22, which wildly exceed revenue expectations, the REC increased the estimates for FY2022-23 and 2023-24 by a total of $5.3 billion.

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ARE BIG PROPERTY VALUE INCREASES GOING TO MEAN BIG TAX INCREASES? ARE BIG PROPERTY VALUE INCREASES GOING TO MEAN BIG TAX INCREASES?

ARE BIG PROPERTY VALUE INCREASES GOING TO MEAN BIG TAX INCREASES?

/ Categories: Research, Taxes, Budget/Approps

Florida’s housing market is raging, with growth in property values not seen since the housing bubble. Property appraisers certified the state’s taxable value for 2022 on July 1 and these values are currently being used by local governments and school districts in setting new property tax rates and developing budgets for FY 2022-23. The growth in property values has set the stage for what could be significant tax increases for Florida’s citizens and businesses.

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Florida's FY2022-23 State Budget Florida's FY2022-23 State Budget

Florida's FY2022-23 State Budget

/ Categories: Research, Budget/Approps, Corrections/Judicial, Economic Development, Education, Energy/Environment, Health Care, Insurance, Taxpayer Guide, Transportation, Tourism

Florida TaxWatch is pleased to present taxpayers with a guide to the FY2022-23 state budget, which went into effect July 1, 2022. The report includes all appropriations for the new fiscal year— the General Appropriations Act (GAA), “back-of-bill” spending, and general bills—net of the Governor’s vetoes.

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TaxWatch 2022-23 Budget Guide 

Overview

Florida TaxWatch is pleased to present taxpayers with a guide to the FY2022-23 state budget, which went into effect July 1, 2022.  The report includes all appropriations for the new fiscal year—the General Appropriations Act (GAA), “back-of-bill” spending, and general bills—net of the Governor’s vetoes.

With billions in federal aid coming to Florida during the pandemic, and state revenue collections well-above pre-COVID levels, the 2022 Legislature came into session with an historically high budget surplus. Including the $3.5 billion in federal fiscal recovery funds not yet spent, lawmakers had almost $54 billion in GR available for the new budget. As a comparison, the 2021 Legislature appropriated $36.5 billion in GR. 

The 2022 Legislature passed a record $112.1 billion budget.
After adjusting for other appropriations and vetoes, appropriations for FY2022-23 total $110.189 billion, an 8.4 percent increase over current spending.  The state budget has grown by nearly 20 percent in two years. In addition, the GAA includes $3.5 billion in federal fiscal recovery funds and another $2.1 billion in federal and state funds in the “back-of-the-bill” which are not included in these totals (because they are technically appropriated for FY2021-22).  

This increased revenue led the 2022 Legislature to invest in state employees with an across-the-board 5.4 percent pay raise (plus numerous other targeted pay enhancements) and provide substantial increases in per-student spending and education facilities, environmental, and health care spending.  And, of course, legislators passed an unprecedented number of local projects to take back home. (See the Florida TaxWatch 2022 Budget Turkey Watch report).  

Lawmakers also provided $1 billion in tax relief, most of it going to individual taxpayers, with relatively little targeted at businesses.  Even with all these spending initiatives, the state still has record General Revenue (GR) reserves of $11.9 billion (a number that is sure to grow considerably when the next revenue estimates are adopted in August).

These reserves were boosted by the Governor’s $3 billion in line-item vetoes.  While not all these vetoes reduced the size of the budget, they did cut FY2022-23 spending by $2.1 billion ($1.9 billion in GR).

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

By Program Area & Source

GR & Overall Spending

Education Highlights

Education Budget Highlights

   in $ billion  
Program 2022-23 2021-22 Change
Public Schools $16.925 $17.998 -5.96%
State Universities $5.627 $5.349 5.20%
Early Learning $1.723 $1.914 -9.98%
State Colleges $1.528 $1.362 12.19%
Other $3.263 $3.467 -5.88%
Total $29.066 $30.090 -3.40%
 Dollar figures above rounded to nearest million. Percentages reflect non-rounded figures.

The Florida Education Finance Program (FEFP) will provide $24.294 billion to school districts, an increase of $1.695 billion (7.5 percent). This includes $10.740 billion in local funding which is not included in budget totals. The overall 6.0 percent decrease in total public school funding is largely due to last year’s inclusion of $2.2 billion in federal Elementary and Secondary School Emergency Relief (ESSER) funds for costs related to the pandemic and for reopening schools, remediating learning loss, purchasing technology, and locating unaccounted for students.

Per-Student FEFP Funding of $8,142 is an increase of $385 per student (5.0 percent). There are 70,577 more students expected in public schools.  The base student allocation (flexible funding) will increase by $214 per student (4.9 percent).

Teacher Compensation – The Teacher Salary Increase Allocation created last year was increased from $550 million to $800 million to continue to raise the minimum K-12 teacher salary to $47,500 (top 5 nationwide).

Other FEFP Increases – The Legislature also provided increases in the Safe Schools ($30 million), Mental Health ($20 million), and Reading Instruction ($40 million) allocations.

Federal Funds – Much of the ESSER funds mentioned above have yet to be spent. The new budget provides that the unexpended balance of $674.0 million appropriated last year, plus $201.6 million in American Rescue Plan Funds, will be distributed to all school districts to implement summer enrichment camps that target students’ academic and extracurricular needs, after school programs, and individualized tutoring services that address public school students’ academic, social, and emotional needs. This money is technically appropriated for FY2021-22 (even though it will be spent in FY2022-23) so it is not counted in the new budget totals.

Workforce Education – Public school workforce education programs received a $56.1 million (10.7 percent) increase over last year’s funding level. 

Early Learning – A good year for early learning, as the Voluntary Pre-K program received an additional $44.8 million to boost per-student spending by $317 (12.8 percent), the highest base level funding ever. 

State Colleges will enjoy a significant increase in total state funding of $166 million (12.2 percent), including $55.0 million in increased operational support. Recurring funding of $35.0 million goes to the Open Door Grant Program to create a demand-driven supply of credentialed workers for high-demand occupations and expand the affordability of workforce training and credentialing. 

State Universities received a $278 million (5.2 percent) increase in total funding, which includes $560 million in performance funding, $295 million of which comes from universities’ base funding. Increased funding is also provided for cybersecurity resiliency ($20.5 million) and the Moffit Cancer Center workload increase ($10.0 million).

Nursing Education – $125 million is provided to create two new nursing education programs to assist with the nursing shortage. These will reward performance and excellence of programs at Florida’s career centers, state colleges, and universities and incentivize collaboration between nursing education programs and healthcare partners.

Public Education Capital Outlay – It was a very good year for educational facility funding. In addition to $470.8 million in state funds, the Legislature appropriated $1.466 billion in federal fiscal recovery funds for construction and maintenance.

Maintenance – Neglected for several years (except for charter schools), $843.7 million in federal funds were provided for university and college maintenance and repair projects. State funds went to charter schools ($195.8 million) and public schools ($11.4 million).

Construction Projects – Funds were provided for colleges ($179.2 million), universities ($457.0 million), public schools ($78.3 million), and developmental research (Lab) schools ($8.1 million).

Human Services Highlights

Human Services Budget Highlights

   in $ billion  
Program 2020-21 2019-20 Change
Health Care Admin. $38.609 $35.441 8.94%
Persons w/ Disabilities

$2.145

 $1.653 29.76%
Children & Families $4.183 $3.753 11.46%
Elder Affairs $0.349 $0.405 -13.83%
Health $3.390 $3.157 7.38%
Veterans' Affairs $0.172 $0.155 10.97%
Total $48.848 $44.565 9.61%
 Dollar figures above rounded to nearest million. Percentages reflect non-rounded figures.

Medicaid and TANF– The $39.6 billion program now serves 5.1 million people, the largest case roll ever. The budget provides $2.2 billion for caseload and price increases. Another $58.8 million is provided for KidCare recipients shifted to Medicaid.  

Hospital Funding – The $309 million “critical care fund” for hospitals that serve the poorest and sickest patients was almost entirely cut.  However, additional funding was provided for specialty children’s hospitals ($84.9 million), cancer hospitals ($156.2 million), and “outlier” hospitals that do not participate in the Direct Payment Program and do not get automatic increases ($50.2 million).

Low Income Pool – This federal/state program to help reimburse providers for charity care is authorized at $1.508 billion, but funding is contingent on $598.8 million in contributions from local governments to pull down $909.6 million in federal funds.

Medicaid Reimbursement Rates – Rates were increased for Medicaid providers ($273.6 million) and nursing homes ($212.8 million) to ensure a $15 per hour minimum wage.  Rates for Intermediate Care Facilities for Individuals with Intellectual Disabilities ($29.6 million), maternal fetal medicine providers ($2.5 million), and organ transplants ($6.3 million) were also provided.

Elder Affairs received $9.0 million to fund 1,021 individuals on the waitlist for the Community Care for the Elderly program and $21.0 million for 600 more slots in the Program of All-Inclusive Care for the Elderly (PACE).  PACE provider rate increases were also provided ($61.7 million).

Alzheimer’s Disease research and care received $52.3 million for the Alzheimer’s Disease Initiative, including $12.0 million to provide respite services to 1,200 more elders, $1.8 million for unit rate increases of up to 30 percent for those receiving services from an Alzheimer’s services adult day care center, and $3.6 million for statewide and local projects. Another $13.0 million is provided for Alzheimer’s research.

iBudget Waiver – Another 1,192 persons with disabilities will be served by the Home and Community-Based Services waiver program, following last year’s largest waitlist reduction in history.  The additional $59.6 million investment will help those with intellectual disabilities live, learn, and work in their communities.  

Other Funding for Persons with Disabilities – Funding allowed for increased provider rates ($403 million), providing a recurring dental services program for the developmentally disabled ($8.5 million), and providing more people with supported employment services in the Employment Enhancement Project.

Maintenance Adoption Subsidies and Incentives – $10.1 million is provided for an additional 4,200 adoptions and $5.1 million for incentives to adopt from the child welfare system (the program is also expanded to include law enforcement officers).

Child Welfare – The budget provides $150.2 million in funding for Community-Based Care lead agencies to decrease caseload ratios for caseworkers and increase prevention services, as recommended by Florida TaxWatch. There is also $44.0 million to achieve parity in monthly payments for relative and nonrelative caregivers and foster parents, as well as a supplemental child-care subsidy of $200 per month for caregivers and foster parents to care for young children in the child welfare system.  New fatherhood initiatives are created to develop mentorship programs and address the comprehensive needs of fathers in Florida ($70 million).

Behavioral Health – Funding is provided for community-based services ($211.1 million), state mental health treatment forensic beds ($20.0 million), treatment facility operations ($2.7 million), and opioid response and abatement ($35.9 million).

Cancer Research – The budget includes $100 million to support Florida’s National Cancer Institute Program, including $37.7 million for the new Casey DeSantis Cancer Research Program.

Moffit Cancer Center Expansion Vetoed – The Legislature made a large commitment to build a new Moffit life sciences campus in Pasco County. However, the Governor struck a $20 million appropriation from the budget, as well as a section in SB 2526 that would have committed the state to a 30-year, $20 million annual contribution for the expansion.  Another $7.1 million for a magnet STEM school on the campus was also vetoed.  Moffit will share, along with two other centers, in the $100 million mentioned above.

Criminal Justice Highlights

Criminal Justice Budget Highlights

   in $ billion  
Program 2022-23 2021-22 Change
Corrections $2.959 $2.895 2.21%
Justice Admin. $1.067 $1.042 2.40%
Juvenile Justice $0.607 $0.585 3.76%
Law Enforcement $0.373 $0.313 19.17%
Legal Affairs $0.373 $0.368 1.36%
Offender Review $0.012 $0.012 0.00%
Total $5.216 $5.216 3.36%

Correctional Facilities – The Governor vetoed $650.0 million to construct a new 4,500-bed prison and $200.0 million for a new 250-bed correctional hospital. The governor did approve $16.4 million for repair and maintenance operations of corrections and juvenile justice facilities statewide.

Correctional and Probation Officers – The minimum salary will be increased to $41,600 ($20 per hour) and other position classifications ranging from $45,760 to $57,886.  This is in addition to the 5.38 percent increase given to all state employees. Funding is also included to continue the transition of correctional officers from 12-hour shifts to 8.5-hour shifts at state-operated institutions.  

Private Prisons – $33.9 million is provided for private prison per diem increases associated with contract re-procurement, and to provide salary increases for correctional officers in privately operated facilities to mirror increases provided to state correctional officers. 

Juvenile Justice – Provider pay is increased to ensure a minimum wage of $15 per hour ($5.3 million).  Funding was also increased to expand vocational and educational services
($3.7 million), prevention and early intervention programs
($1.6 million), and electronic monitoring enhancements
($1.0 million).

Law Enforcement Pay and Recruitment – $15.0 million is provided for salary increases for Deputy Sheriffs and County Correctional Officers in fiscally constrained counties.  $20.0 million is provided to issue 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. Another $5.0 million will go toward scholarships to help students complete the required training to become a law enforcement officer. 

Adoption Benefits – Law enforcement officers who adopt a child from within the child welfare system will have access to benefits including $10,000 for adopting a child and $25,000 for adopting a child who has special needs.

First Responders – Up to $125 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.

Legal Affairs/Attorney General – To address increased workload, $3.5 million is provided to the Office of the Solicitor General and Statewide Prosecution Units.

Judicial Branch Highlights

Judicial Branch Budget Highlights

   in $ billion  
Program 2022-23 2021-22 Change
State Courts $0.638 $0.667 -4.35%

Appellate Court Realignment and Workload – $9.7 million and 62 positions are provided for seven additional district court of appeal judgeships, support staff, and operational expenses related to the creation of a new Sixth District Court of Appeal.  Another $4.5 million is provided to complete the implementation of the appellate case management solution.

No New Courthouses – The Governor vetoed a $50.0 million appropriation for a new courthouse in the new 6th District.  He also struck $15 million for the new Bernie McCabe 2nd District Court of Appeals courthouse in Pinellas County. 

Pandemic Recovery Plans – To address the case backlog caused by COVID-19, $10.0 million is provided for trial courts. Another $6.25 million is provided for the Clerks of the Court Pandemic Recovery Plan. 

Substance Abuse Medication – $12.2 million for medication-assisted treatment of substance abuse disorders in individuals involved in the criminal justice system.

Environment Highlights

Environment Budget Highlights

   in $ billion  
Program 2022-23 2021-22 Change
Agriculture $1.959 $1.772 10.55%
Env. Protection $3.622 $2.210 63.89%
Fish & Wildlife $0.476 $0.429 10.96%
Total $6.057 $4.411 37.32%

Everglades Restoration – The budget invests more than $600 million for Everglades restoration. This includes $86.5 million for Restoration Strategies, $202.1 million for the Comprehensive Everglades Restoration Plan (CERP), $73.3 million for the Northern Everglades and Estuaries Protection Program, $64.0 million for the Everglades Agricultural Area Reservoir, and $65.0 million for Phase II of the C-51 Reservoir.  Federal stimulus funding (State Fiscal Recovery Fund) provides $100.0 million for projects designed to achieve the greatest reductions in harmful discharges to the Caloosahatchee and St. Lucie Estuaries.  The Governor vetoed another $350.0 million appropriation of state funds for the same purpose.

Wastewater Grant Program – $125.0 million in state funds is provided for grants for projects that retrofit septic systems to upgrade to enhanced nutrient-reducing onsite sewage treatment and disposal systems, advanced waste treatment facilities projects, and septic-to-sewer conversions.  

Other Water Quality Funding – 

  • Total Maximum Daily Loads ($50.0 million) – Accelerate projects to meet nutrient reduction goals.
  • Targeted Wastewater and Stormwater Projects ($68.0 million) – Projects in the Indian River Lagoon, Springs Coast Watershed, and the Caloosahatchee and Peace River Basins.
  • Biscayne Bay ($20.0 million) - Projects that address water quality impairments and coral reef restoration.
  • Septic Incentive Program ($10.0 million) - Incentivize homeowners in Priority Focus Areas to upgrade their septic system to include nitrogen-reducing enhancements.

Local Water Projects – The budget contained 243 local water projects worth $368.4 million requested by legislators—more than triple last year’s record dollar amount. (See Florida TaxWatch’s 2022 Budget Turkey Watch Report).  Governor DeSantis vetoed 55 of the projects, worth $82.5 million.

Resilient Florida Program – $270.9 million in state funds is provided for projects in the Statewide Flooding and Sea Level Rise Resiliency Plan.  Another $200.0 million in federal fiscal recovery funds is provided for these projects and the Resilient Florida Grant Program.

Springs Restoration receives $75.0 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 $30.0 million is provided for beach projects in state parks.

State Parks – The state park beach funding is part of record funding of $264.6 million for park improvements.  This includes $130.5 million to address the backlog of repair and renovation projects and $86.1 million for new park development projects (at existing parks).

Florida Forever and Other Land Acquisition – Florida’s land acquisition program is provided $100.0 million to acquire environmentally sensitive lands.  Another $300.0 million in State Fiscal Recovery Funds is for the acquisition of lands in fee simple or conservation easements to protect natural and rural landscapes, with a priority on protecting wildlife corridors.  Two very large member projects are also funded with federal funds, acquisition of the Green Heart of the Everglades ($35.0 million) and Rattlesnake Key ($23.0 million).

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. 

Citrus Research and Recovery - $16.6 million and five positions for citrus protection and research and $13.0 million for the Citrus Recovery Program.

Wildfire Suppression and Land Management – The budget includes $93.8 million for emergency wildfire management, $57.7 million to replace equipment for fire suppression, $9.0 million for repair and maintenance of forestry facilities, and $8.0 million for climate adaption and mitigation.

Support for Food Banks/Feeding Programs - Farm Share ($5.0 million), Feeding Florida ($3.0 million), emergency feeding organizations ($8.4 million), and various food banks ($5.5 million).

Transportation & Econ. Dev. Highlights

Transportation & Economic Development Budget Highlights

   in $ billion  
Program 2022-23 2021-22 Change
Transportation

$12.585

 $10.247 22.82%
Economic Opportunity* $1.272 $1.104 15.22%
Total $11.351 $11.351 22.08%
* 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 $11.449 billion DOT Work Program includes:

  • Highway Construction - $4.4 billion (includes 180 new miles)
  • Bridges - $236.6 million to repair 64 bridges and replace 16 bridges
  • Resurfacing - $1.2 billion (2,690 lane miles)
  • Seaports - $135.9 million for infrastructure improvements
  • Aviation - $314.5 million in development grants
  • Rail Development and Public Transit - $867.0 million
  • Debt Service - $288.7 million
  • Safety Initiatives - $160.1 million

The budget also provides the remaining $937.0 million of the $2.0 billion in federal funds for the DOT spending authority authorized last year.

Local Transportations Projects - Every year, the Legislature funds millions of dollars in member-requested local projects that circumvent the FDOT Work Program development process and take limited transportation dollars away from the vetted and comprehensively planned projects that are in the Work Program. This year, the Legislature increased its usual appropriation of tens of million of dollars and funded 114 projects totaling almost $500 million. As we have recommended, funding was from GR, mitigating the impact on the Work Program.  Our 2022 Budget Turkey Watch highlighted these projects, recommending the Governor scrutinize them closely.  Forty of these projects ($150 million) were vetoed.

Economic Development – VISIT FLORIDA was funded at $50 million and this valuable program was extended five years until October 2028. Enterprise Florida received $12.0 million, $33.5 million was appropriated for Economic Development Tools, and Space Florida received $18.5 million.

Broadband – $400 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 $362.7 million investment in affordable housing initiatives includes $100 million for the Hometown Heroes Program which provides down payment assistance for law enforcement officers, firefighters, educators, EMTs, and other public servants.

General Government Highlights

General Government Budget Highlights

   in $ billion  
Agency 2022-23 2021-22 Change
Administered Funds $0.927 $0.342 171.05%
Business & Professional Regulation $0.158 $0.165 -4.24%
Citrus $0.040 $0.039 2.56%
Financial Services $0.616 $0.411 49.88%
Governor’s Office $1.659 $1.698 -2.30%
Hwy Safety & Motor Vehicles $0.538 $0.506 6.32%
Legislature $0.219 $0.218 0.46%
Lottery $0.210 $0.198 6.06%
Management Services $1.042 $0.948 9.92%
Military Affairs $0.075 $0.070 7.14%
Public Service Commission $0.028 $0.028 0.00%
Revenue $0.638 $0.612 4.25%
State $0.182 $0.120 51.67%
Total $6.332 $5.354 18.27%

State Employee Pay Raises – The budget includes a 5.38 percent across-the-board state employee pay raise and a $15 per hour minimum wage for state employees and many contracted services providers. In addition to the across-the-board increase, targeted pay hikes were provided to various state employee positions, including law enforcement and correctional officers, firefighters, veteran home nurses, and assistant public defenders and state attorneys.

Cybersecurity – The budget invests more than $334 million in various state agencies and partners for security intelligence, modernization, and resiliency. This includes training for state and local employees, a local cybersecurity grant program, security and risk assessments, and migration of aging systems to secure cloud environments.

PALM Accounting System – $44.6 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 $10.5 million, funding was provided for Cultural and Museum Grants ($46.5 million), Cultural Facilities ($3.5 million), Library Grants ($21.5 million), Historic Preservation Grants ($2.4 million), and Acquisition and Restoration of Historic Property ($27.5 million).  

Trust Fund Sweeps/Net Appropriations/FY2021-22 Appropriations

Trust Fund Sweeps

Department of Health
Grants and Donations Trust Fund $35,000,000
Medical Quality Assurance Trust Fund $5,000,000
Total $40,000,000

 

Total Net Appropriations for FY2022-23

General Appropriations Act (HB 5001): $112.071 b

“Back of the Bill”:  $0.022 b

General Bills: $0.168 b

(Less) Governor’s Vetoes:* $(2.072 b)

Total FY2022-23 Appropriations: $110.189 billion

* Not all of the Governor’s $3.132 billion in vetoes reduce the $112.071 billion total of the GAA.  For example, the $1.0 billion he vetoed for the new Inflation Fund was not included in the GAA total.

Appropriations in the 2022 GAA for FY2021-22

Largely unnoticed, it is common for the “back of the bill” of the General Appropriations Act to appropriate millions of dollars for the current fiscal year—not the upcoming one. Due largely to federal pandemic relief aid, $5.6 billion was appropriated for FY2021-22, although most of it will be spent in FY2022-23.  This is much more than normal, but far less than the $15.1 billion in additional current year spending appropriated last year. This current year spending is not included in the $110.189 billion GAA budget total.  This year, these appropriations are:

Item in Million $
GR TF
Benacquisto Scholarship deficit $2.085  
Children/Spouses of Vets Scholarships deficit $0.482  
Dual Enrollment Scholarship deficit $2.000  
ARP - Juvenile Justice education programs   $20.000
CARES-CCDBG - Early Learning   $10.035
CARES-CCDBG - transfer GOLD Seal program from DCF   $0.129
ARP - CCDBG   $1.920
Civil and Forensic Developmental Disability Center $1.014 $2.717
Domestic Violence Centers   $3.135
Mental Health Facilities capacity $4.630  
Community Based Care lead agency deficits $6.265  
Refugee Services Program   $12.000
FL Election Commission outside legal counsel costs $0.250  
Specialty Crop Block Grants   $1.500
Citrus Canker Litigation - final payments $76.871  
MyFloridaLicense.com modernization   $0.250
Accounting/financial audit - PALM cash mgt transactions   $2.500
PALM-independent verification and validation   $5.000
Purchase vehicles   $0.197
Purchase vehicles   $0.122
Information warehouse solution   $0.500
Property and casualty financial examinations   $0.550
Contracted legal services   $0.250
3rd party cloud computing   $1.500
State Data Center deficits   $1.784
MyFloridaMarketPlace enhancements   $2.200
Digitization and modernization of state purchasing files   $0.500
People First System procurement - staff augmentation   $1.200
Small Counties - Emergency sales tax distributions   $5.200
Fiscally Constrained County distribution deficits $4.410  
Clerks of Courts distributions from contingency reserve   $10.832
Image Management System replacement project   $0.575
ARP - Homeowners Assistance Fund   $304.246
Workforce Development Boards - SNAP Education/Training $4.950  
Federal funds accountability and compliance $6.150  
ARP - Coronavirus Local Fiscal Recovery Fund $708.213  
Florida National Guard Tuition Assistance Program $1.000  
Div. of Corps-cloud computing, Sunbiz, call center staffing $1.412  
Litigation costs $1.500  
Transport unauthorized aliens out of the state $12.000  
ARP - State Highway System projects   $937.000
Convert LAS/PBS to new environment   $2.000
ARP - Coronavirus State Fiscal Recovery Fund (see next page) $3,470.103  
Total $4,303.335 $1,327.842

 

ARP – American Rescue Plan; CRRSA – Coronavirus Response and Relief Supplemental Appropriations Act; CCDBG – Child Care Development Block Grant

Note: The appropriations listed above do not include FY2022-23 reappropriations of unspent FY2021-22 appropriations that revert on June 30, 2022.  There are many of these reappropriations in the back of the bill, along with unspent reversions that are not reappropriated, which add to available revenue. Figures may not add exactly due to rounding.

FY2022-23 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.

Coronavirus State Fiscal Recovery Fund Appropriations

One of the numerous federal laws providing aid to states in the wake of the pandemic is the American Rescue Plan’s Coronavirus State Fiscal Recovery Fund.  The Fund allocated $8.8 billion to Florida’s state government and $7.1 billion more to local governments.  Last year, the Legislature appropriated $5.3 billion of the state share (net of vetoes).  The 2022 Legislature appropriated the remaining $3.5 billion in the “back of the bill” in the General Appropriations Act.  It is technically appropriated for FY2021-22, so it is not included in the budget total.  On June 30, 2022, unspent funds will revert and be reappropriated for FY2022-23.  The Governor vetoed three college and university construction projects.  That $37.1 million will remain in the General Revenue Fund.  This is where the federal dollars are going:

Public Education Capital Outlay

Deferred Building Maintenance Program - $843.7 million

  • Florida College System institutions
  • State University System

Construction Projects - $622.5 million

  • Florida College System institutions
  • State University System
  • K-12 Public Schools
  • Workforce Education

Broadband Opportunity Program - $400.0 million

  • Expand broadband Internet service to unserved areas of the state. 

Land Acquisition - $358.0 million

  • Conservation easements to protect natural and rural landscapes - $300 million. Priority shall be lands that preserve, protect, or enhance wildlife habitats or corridors and linkages or agricultural or rural lands. 
  • Green Heart of the Everglades – $35 million (Member Appropriation Project Request)
  • Acquire 11,000 environmentally sensitive acres that are hydrologically linked to the Everglades 
  • Rattlesnake Key Recreational Park - $23.0 million (Member Appropriation Project Request)

Local Support Grants - $205.0 million

  • First Responder Bonuses - Up to $125.0 million will be used for one-time recognition payments of $1,000, after taxes, for each essential first responder employed by the local government as a sworn law enforcement officer, emergency medical technician, firefighter, or paramedic. 
  • Local Member Projects - The remaining money (at least $80.0 million) will be used to allow legislators to request grants for local governments, education entities, or privately-operated programs to support local initiatives. The Legislative Budget Commission will develop a process for members to request Local Support Grants. 

Florida Motor Fuel Tax Relief - $200.0 million

  • The money will be used to offset transportation revenue losses from the one-month gas tax holiday passed by the 2022 legislature (HB 7071). 

Resilient Florida Grant Program - $200.0 million

  • Up to $20.0 million will be used for grants to counties, municipalities, water management districts, flood control districts, and regional resilience entities to address the impacts of flooding and sea level rise.  The remaining funds are for projects included in the Statewide Flooding and Sea Level Rise Resilience Plan.

Workforce Information System - $150.0 million

  • Provided to the Department of Economic Opportunity for the Consumer-First Workforce Information System project. This follows a $100.0 million appropriation of federal fiscal recovery funds last year.

Capitol Complex Renovations and Repairs - $115.0 million

  • Replacement of the heating, ventilation, and air conditioning system, windows, and related repairs of the State Capitol Complex.

Water Quality Improvements – Everglades Restoration - $100.0 million 

  • Part of the almost $900 million in funding for the Everglades provided by the 2022 Legislature, these funds are for the design, engineering, and construction of projects designed to achieve the greatest reductions in harmful discharges to the Caloosahatchee and St. Lucie Estuaries as identified in the Comprehensive Everglades Restoration Plan.

State Emergency Operations Center - $80.0 million

  • Construction of a new State Emergency Operations Center in Leon County, to be managed by the Department of Management Services. The 2021 Legislature also appropriated $100 million for this project.

County Transportation Projects - $50.0 million

  • Small County Outreach Program - $30.0 million
  • Small County Road Assistance Program - $20.0 million

Florida Job Growth Grant Fund - $50.0 million

  • The Fund is an economic development program designed to promote public infrastructure and workforce training across the state. Projects are selected by the Governor, who recommended $100 million for the grants.  

African-American Cultural And Historical Grants - $30.4 million

  • This will fund approved projects on the Department of State’s ranked list. 

 Rural Infrastructure Fund - $25.0 million

  • The Department of Economic Opportunity will use these funds for rural infrastructure projects pursuant to section 288.0655, Florida Statutes.

State Artifact Facility - $13.8 million 

  • For the design and construction of an artifact curation facility in the Department of State.

Derelict Vessel Removal Program - $11.7 million

  • Following legislation from 2021 to strengthen the Fish and Wildlife Conservation Commission’s Derelict Vessel Removal Program, the 2022 Legislature added this funding to the $8.2 million already in the GAA.

Cultural Facilities Grants - $10.0 million

  • Funds the Department of State’s recommended 2022-2023 Cultural Facilities Grants list.

Fish And Wildlife Conservation Commission Aircraft - $5.0 million

  • The funds will be used by the Commission for aircraft acquisition, fuel, and maintenance.

State Budget Growth

Growth in Florida's State Budget

 

FY Appropriations
($ billion) 		Annual Growth Cumulative Growth from FY12-13
2012-13 $69.963 1.17% –
2013-14 $74.240 6.11% 6.11%
2014-15 $77.072 3.81% 10.16%
2015-16 $78.396 1.72% 12.05%
2016-17 $82.285 4.96% 17.61%
2017-18 $84.953 3.24% 21.43%
2018-19 $89.313 5.13% 27.66%
2019-20 $90.987 1.87% 30.05%
2020-21 $92.270 1.41% 31.88%
2021-22 $101.654 10.17% 45.30%

2022-23

 

$110.189

 

10.17%

 

57.50%

 
FY Per Capita Appropriations CPI/Pop Adjusted
($ billion)*		 Approps. as % of Personal Income
2012-13 $3,627 $69.963 8.9%
2013-14 $3,802 $72.220 9.2%
2014-15 $3,891 $73.388 9.1%
2015-16 $3,896 $72.993 8.4%
2016-17 $4,025 $74.027 8.4%
2017-18 $4,090 $73.568 8.0%
2018-19 $4,231 $74.572 8.0%
2019-20 $4,241 $73.583 7.7%
2020-21 $4,231 $71.749 7.3%
2021-22 $4,588 $73.811 7.7%
2022-23 $4,900 $76.923 8.1%
 * CPI/Pop Adjusted: Total amount of appropriations adjusted for inflation and population growth (base year FY2012-13).

 

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* $2.183 $0.231 $2.414 $2.409
  2022-23* $2.177 $0.235 $2.412 $2.817

* 2021-22 and 2022-23 revenues are estimated

State Employee Positions

Historical State Employee FTEs

FY State Employee FTEs FTEs per 1,000 pop.
2012-13 117,930 6.11
2013-14 114,486 5.86
2014-15 114,503 5.78
2015-16 113,687 5.65
2016-17 113,431 5.55
2017-18 112,827 5.43
2018-19 112,874 5.35
2019-20 112,865 5.26
2020-21 113,398 5.20
2021-22 113,757 5.13
2022-23 112,353 5.00
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

  FY2022-23 FY2021-22
Program Area $ billion % of budget $ billion % of budget
Education $29.066 26.4% $30.090 29.6%
Health & Human Services $48.848 44.3% $44.565 43.8%
Criminal Justice $5.390 4.9% $5.216 5.1%
Environment $6.058 5.5% $4.411 4.3%
Transportation $12.585 11.4% $10.247 10.1%
Gen. Gov’t $7.604 6.9% $6.459 6.4%
Judicial Branch $0.638 0.6% $0.667 0.7%
Total  $110.189 100.0%  $101.654 100.0%

 

  FY2016-17 FY2011-12
Program Area $ billion % of budget $ billion % of budget
Education $23.885 29.0% $19.725 28.5%
Health & Human Services $34.305 41.7% $29.929 43.3%
Criminal Justice $4.450 5.4% $4.479 6.5%
Environment $3.785 4.6% $2.612 3.8%
Transportation $10.787 13.1% $7.892 11.4%
Gen. Gov’t $4.551 5.5% $4.061 5.9%
Judicial Branch $0.522 0.6% $0.458 0.7%
Total $82.285 100.0% $69.156 100.0%

 

Historical Appropriations by Source

Historical Appropriations by Funding Source

  FY2022-23 FY2021-22
Funding Source $ billion % of budget $ billion % of budget
General Revenue $41.978 38.1% $36.468 35.9%
State Trust Funds $28.972 26.3% $39.939 39.3%
Federal Funds $39.240 35.6% $25.247 24.8%
Total $110.189 100.0% $101.654 100.0%

 

  FY2016-17 FY2011-12
Funding Source $ billion % of budget $ billion % of budget
General Revenue $30.315 36.8% $23.170 33.5%
State Trust Funds $23.963 29.1% $21.539 31.1%
Federal Funds $28.007 34.0% $24.447 35.4%
Total $78.396 100.0% $69.156 100.0%

 

Historical Appropriations by Type

Historical Appropriations by Type

FY Medicaid/TANF General
Operations		 Aid to Local
Governments
in $ billion
12-13 $21.790 $19.021 $18.692
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 $39.614 $26.293 $29.476

 

FY DOT Work
Program		 Debt
Service		 Pension/
Claims		 Fixed Cap.
Outlay
in $ billion
12-13 $7.230 $2.167 $0.649 $0.414
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

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
12-13 $2.892 $0.708 $0.479 $4.079
13-14 $2.206 $0.924 $0.499 $3.629
14-15 $1.350 $1.138 $0.607 $3.095
15-16 $1.227 $1.354 $0.642 $3.223
16-17 $1.117 $1.384 $0.568 $3.069
17-18 $1.200 $1.417 $0.677 $3.294
18-19 $1.026 $1.483 $0.763 $3.272
19-20 $1.055 $1.574 $0.766 $3.395
20-21 $1.729 $1.574 $0.858 $4.161
21-22 $4.900 $1.647 $0.958 $7.505
22-23** $8.300 $3.100 $0.500* $11.900

* 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.

**GR reserves are amount estimated at time of budget passage plus GR vetoes, based on the last GR estimate (January 2022).



FEFP State and Local Funding

FY Total Funds
(in $ billion)		 % State % Local
12-13 $17.223 55.4% 44.6%
13-14 $18.309 57.2% 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 $24.294 55.8% 44.2%

 

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 $8,143

 

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