Florida / Fiscal data / Local government finances / Columbia
Columbia County government
Revenues and expenditures by account code and fund type, every local fiscal year EDR has tabulated from the Annual Financial Reports filed with the Department of Financial Services.
Revenues, FY2024$258,868,865
Revenues, change on FY2023+4.9%
Revenues per resident, FY2024$3,588
Expenditures, FY2024$247,361,731
Expenditures, change on FY2023+10.3%
Expenditures per resident, FY2024$3,428
Population, 202472,155
Revenues and expenditures by fiscal yearCounty governmentFY2024: $258,868,865 revenues
Totals of every account code, including transfers between funds and the Custodial Fund from FY2021. Real figures are in dollars of the latest fiscal year with a price index; per resident uses EDR's population for each year.
Revenues by categoryCounty governmentFY2024: $258,868,865
One line per EDR category heading: General Government Taxes, Permits, Fees, and Special Assessments, Intergovernmental Revenues, Charges for Services, Judgments, Fines, and Forfeits, Miscellaneous Revenues, Other Sources, Taxes, Intergovernmental Revenue, Permits and Franchise Fees, Franchise Fees, Licenses, and Permits, Permits, Fees, and Licenses.
Expenditures by categoryCounty governmentFY2024: $247,361,731
One line per EDR category heading: General Government Services (Not Court-Related), Public Safety, Physical Environment, Transportation, Economic Environment, Human Services, Culture / Recreation, Other Uses and Non-Operating, Court-Related Expenditures, Other Uses.
Revenues by account code
Account codes and names as the Department of Financial Services' Uniform Accounting System lists them, grouped under EDR's category headings. FY2024 beside FY2023; other years from the selector. The Custodial Fund column is the part of each line reported in a purely custodial capacity, a column DFS added in FY2021.
| Code | Account | FY2024 | FY2023 | Change | Of which Custodial Fund, FY2024 |
|---|---|---|---|---|---|
| General Government Taxes | $125,810,862 | $111,414,941 | +12.9% | $74,938,811 | |
| 311 | Ad Valorem Taxes | $105,390,700 | $92,036,362 | +14.5% | $74,938,811 |
| 312.13 | Tourist Development Taxes | $2,202,540 | $2,118,452 | +4.0% | $0 |
| 312.3 | County Ninth-Cent Voted Fuel Tax | $844,359 | $788,591 | +7.1% | $0 |
| 312.41 | First Local Option Fuel Tax (1 to 6 Cents Local Option Fuel Tax) | $3,475,541 | $3,146,426 | +10.5% | $0 |
| 312.64 | Small County Surtax | $12,287,885 | $11,923,669 | +3.1% | $0 |
| 315.1 | State Communications Services Taxes | $1,222,847 | $1,087,705 | +12.4% | $0 |
| 316 | Local Business Tax (Chapter 205, F.S.) | $50,501 | $52,629 | -4.0% | $0 |
| 319.9 | Other General Taxes | $336,489 | $261,107 | +28.9% | $0 |
| Permits, Fees, and Special Assessments | $20,490,131 | $20,825,560 | -1.6% | $7,834,926 | |
| 322 | Building Permits (Buildling Permit Fees) | $611,933 | $908,173 | -32.6% | $0 |
| 322.9 | Permits - Other | $7,929,333 | $7,856,047 | +0.9% | $7,834,926 |
| 323.7 | Franchise Fee - Solid Waste | $280,640 | $535,979 | -47.6% | $0 |
| 325.1 | Special Assessments - Capital Improvement | $1,837 | $0 | ||
| 325.2 | Special Assessments - Charges for Public Services | $11,511,438 | $11,276,770 | +2.1% | $0 |
| 329.1 | Inspection Fee | $154,950 | $146,700 | +5.6% | $0 |
| 329.4 | Vessel Registration Fee | $24,819 | |||
| 329.5 | Other Fees and Special Assessments | $77,072 | |||
| Intergovernmental Revenues | $38,132,540 | $32,000,428 | +19.2% | $0 | |
| 331.1 | Federal Grant - General Government | $59,838 | $0 | ||
| 331.2 | Federal Grant - Public Safety | $1,969,399 | $292,213 | +574.0% | $0 |
| 331.49 | Federal Grant - Transportation - Other Transportation | $1,065,980 | $0 | ||
| 331.65 | Federal Grant - Human Services - Child Support Reimbursement | $79,305 | $77,319 | +2.6% | $0 |
| 333 | Federal Payments in Lieu of Taxes | $116,589 | $93,013 | +25.3% | $0 |
| 334.2 | State Grant - Public Safety | $378,918 | $114,570 | +230.7% | $0 |
| 334.34 | State Grant - Physical Environment - Garbage / Solid Waste | $93,750 | $0 | ||
| 334.35 | State Grant - Physical Environment - Sewer / Wastewater | $6,696,344 | $10,868,271 | -38.4% | $0 |
| 334.39 | State Grant - Physical Environment - Other Physical Environment | $3,501,874 | $0 | ||
| 334.49 | State Grant - Transportation - Other Transportation | $5,567,088 | $1,117,764 | +398.1% | $0 |
| 334.5 | State Grant - Economic Environment | $872,062 | $677,517 | +28.7% | $0 |
| 334.62 | State Grant - Human Services - Public Welfare | $93,083 | $13,332 | +598.2% | $0 |
| 334.7 | State Grant - Culture / Recreation | $476,696 | $554,360 | -14.0% | $0 |
| 335.121 | State Shared Revenues - General Government - County Revenue Sharing Program | $2,682,555 | $2,616,226 | +2.5% | $0 |
| 335.13 | State Shared Revenues - General Government - Insurance License Tax | $35,223 | $40,362 | -12.7% | $0 |
| 335.14 | State Shared Revenues - General Government - Mobile Home License Tax | $55,737 | $42,161 | +32.2% | $0 |
| 335.15 | State Shared Revenues - General Government - Alcoholic Beverage License Tax | $21,486 | $1,851 | +1060.8% | $0 |
| 335.16 | State Shared Revenues - General Government - Distribution of Sales and Use Taxes to Counties | $223,250 | $223,250 | 0.0% | $0 |
| 335.18 | State Shared Revenues - General Government - Local Government Half-Cent Sales Tax Program | $7,122,760 | $5,794,112 | +22.9% | $0 |
| 335.19 | State Shared Revenues - General Government - Other General Government | $4,109,255 | $3,306,318 | +24.3% | $0 |
| 335.29 | State Shared Revenues - Public Safety - Other Public Safety | $2,520 | $2,520 | 0.0% | $0 |
| 335.48 | State Shared Revenues - Transportation - Other Transportation | $2,737,374 | $0 | ||
| 337.1 | Grants from Other Local Units - General Government | $171,454 | $164,574 | +4.2% | $0 |
| 331.35 | Federal Grant - Physical Environment - Sewer / Wastewater | $226,794 | |||
| 331.9 | Federal Grant - Other Federal Grants | $729,853 | |||
| 334.1 | State Grant - General Government | $228,633 | |||
| 334.33 | State Grant - Physical Environment - Gas Supply System | $117,546 | |||
| 334.9 | State Grant - Other | $1,129,858 | |||
| 335.43 | State Shared Revenues - Transportation - Constitutional Fuel Tax (2 Cents Fuel Tax) | $2,681,503 | |||
| 335.9 | State Shared Revenues - Other | $237,993 | |||
| 337.3 | Grants from Other Local Units - Physical Environment | $148,515 | |||
| 337.6 | Grants from Other Local Units - Human Services | $500,000 | |||
| Charges for Services | $13,174,220 | $12,181,048 | +8.2% | $94,276 | |
| 341.1 | General Government - Recording Fees | $955 | $235,149 | -99.6% | $0 |
| 341.15 | General Government - Public Records Modernization Trust Fund | $125,362 | $88,369 | +41.9% | $0 |
| 341.52 | General Government - Fees Remitted to County from Sheriff | $72,169 | $89,222 | -19.1% | $0 |
| 341.9 | General Government - Other General Government Charges and Fees | $3,614,419 | $1,178,869 | +206.6% | $0 |
| 342.1 | Public Safety - Law Enforcement Services | $1,615,234 | $1,287,589 | +25.4% | $0 |
| 342.3 | Public Safety - Housing for Prisoners | $3,857 | $8,608 | -55.2% | $0 |
| 342.4 | Public Safety - Emergency Management Service Fees / Charges | $344,064 | $322,028 | +6.8% | $0 |
| 342.5 | Public Safety - Protective Inspection Fees | $31,100 | $35,252 | -11.8% | $0 |
| 342.9 | Public Safety - Other Public Safety Charges and Fees | $1,950 | $0 | ||
| 343.4 | Physical Environment - Garbage / Solid Waste | $654,225 | $3,969,553 | -83.5% | $0 |
| 343.5 | Physical Environment - Sewer / Wastewater Utility | $4,420,371 | $31,008 | +14155.6% | $0 |
| 344.9 | Transportation - Other Transportation Charges | $3,135 | $2,785 | +12.6% | $0 |
| 346.4 | Human Services - Animal Control and Shelter Fees | $5,783 | $4,494 | +28.7% | $0 |
| 347.1 | Culture / Recreation - Libraries | $5,827 | $4,930 | +18.2% | $0 |
| 347.9 | Culture / Recreation - Other Culture / Recreation Charges | $42,650 | $0 | ||
| 348.11 | Court-Related Revenues - County Court Criminal - Filing Fees | $214,184 | $550 | +38842.5% | $0 |
| 348.12 | Court-Related Revenues - County Court Criminal - Service Charges | $3,901 | $90,096 | -95.7% | $0 |
| 348.13 | Court-Related Revenues - County Court Criminal - Court Costs | $284 | $181 | +56.9% | $0 |
| 348.14 | Court-Related Revenues - County Court Criminal - Non-Local Fines and Forfeitures | $127,109 | $60,781 | +109.1% | $0 |
| 348.22 | Court-Related Revenues - Circuit Court Criminal - Service Charges | $44,907 | $3,444 | +1203.9% | $0 |
| 348.23 | Court-Related Revenues - Circuit Court Criminal - Court Costs | $142,400 | $228,154 | -37.6% | $0 |
| 348.31 | Court-Related Revenues - County Court Civil - Filing Fees | $425,167 | $343,829 | +23.7% | $0 |
| 348.32 | Court-Related Revenues - County Court Civil - Service Charges | $188,215 | $3,983 | +4625.5% | $0 |
| 348.33 | Court-Related Revenues - County Court Civil - Court Costs | $139,673 | $0 | ||
| 348.52 | Court-Related Revenues - Traffic Court - Service Charges | $60,968 | $77,423 | -21.3% | $0 |
| 348.53 | Court-Related Revenues - Traffic Court - Court Costs | $285,124 | $404,988 | -29.6% | $0 |
| 348.62 | Court-Related Revenues - Juvenile Court - Service Charges | $2,086 | $2,004 | +4.1% | $0 |
| 348.71 | Court-Related Revenues - Probate Court - Filing Fees | $56,880 | $56,815 | +0.1% | $0 |
| 348.72 | Court-Related Revenues - Probate Court - Service Charges | $4,859 | $3,726 | +30.4% | $0 |
| 349 | Other Charges for Services (Not Court-Related) | $537,362 | $492,620 | +9.1% | $94,276 |
| 341.8 | General Government - County Officer Commission and Fees | $2,383,966 | |||
| 343.3 | Physical Environment - Water Utility | $170,547 | |||
| 343.6 | Physical Environment - Water / Sewer Combination Utility | $252,392 | |||
| 347.3 | Culture / Recreation - Cultural Services | $2,507 | |||
| 347.4 | Culture / Recreation - Special Events | $27 | |||
| 347.5 | Culture / Recreation - Special Recreation Facilities | $42,852 | |||
| 348.21 | Court-Related Revenues - Circuit Court Criminal - Filing Fees | $50,893 | |||
| 348.41 | Court-Related Revenues - Circuit Court Civil - Filing Fees | $208,368 | |||
| 348.42 | Court-Related Revenues - Circuit Court Civil - Service Charges | $38,322 | |||
| 348.48 | Court-Related Revenues - Circuit Court Civil - Fees and Service Charges | $4,724 | |||
| Judgments, Fines, and Forfeits | $8,891,936 | $8,748,283 | +1.6% | $8,679,144 | |
| 351.7 | Court-Ordered Judgments and Fines - Intergovernmental Radio Communication Program | $42,237 | $0 | ||
| 351.8 | Court-Ordered Judgments and Fines - 10% of Fines to Public Records Modernization TF | $109,130 | $103,324 | +5.6% | $0 |
| 352 | Fines - Library | $8,686,723 | $11,922 | +72763.0% | $8,679,144 |
| 354 | Fines - Local Ordinance Violations | $8,541 | $235,013 | -96.4% | $0 |
| 358.2 | Sale of Contraband Property Seized by Law Enforcement | $44,788 | $209,120 | -78.6% | $0 |
| 359 | Other Judgments, Fines, and Forfeits | $517 | $0 | ||
| 351.9 | Court-Ordered Judgments and Fines - Other | $8,188,904 | |||
| Miscellaneous Revenues | $8,427,235 | $12,146,294 | -30.6% | $0 | |
| 361.1 | Interest and Other Earnings - Interest | $4,606,073 | $1,968,839 | +133.9% | $0 |
| 361.4 | Interest and Other Earnings - Gain (Loss) on Sale of Investments | -$48,292 | $0 | ||
| 362 | Rents and Royalties | $495,723 | $84,379 | +487.5% | $0 |
| 364 | Sales - Disposition of Fixed Assets | $22,530 | $364,783 | -93.8% | $0 |
| 366 | Contributions and Donations from Private Sources | $10,350 | $24,281 | -57.4% | $0 |
| 369.9 | Other Miscellaneous Revenues - Other | $3,340,851 | $9,536,287 | -65.0% | $0 |
| 361.2 | Interest and Other Earnings - Dividends | -$65,190 | |||
| 361.3 | Interest and Other Earnings - Net Increase (Decrease) in Fair Value of Investments | $196,266 | |||
| 365 | Sales - Sale of Surplus Materials and Scrap | $36,649 | |||
| Other Sources | $43,941,941 | $49,501,658 | -11.2% | $7,393,623 | |
| 381 | Non-Operating - Inter-Fund Group Transfers In | $42,755,519 | $40,903,187 | +4.5% | $7,393,623 |
| 383.1 | Proceeds - Leases | $1,186,422 | $2,933,306 | -59.6% | $0 |
| 384 | Proceeds - Debt Proceeds | $5,665,165 | |||
| Total, all account codes | $258,868,865 | $246,818,212 | +4.9% | $98,940,780 |
Expenditures by account code
Account codes and names as the Department of Financial Services' Uniform Accounting System lists them, grouped under EDR's category headings. FY2024 beside FY2023; other years from the selector. The Custodial Fund column is the part of each line reported in a purely custodial capacity, a column DFS added in FY2021.
| Code | Account | FY2024 | FY2023 | Change | Of which Custodial Fund, FY2024 |
|---|---|---|---|---|---|
| General Government Services (Not Court-Related) | $108,209,244 | $100,406,542 | +7.8% | $91,220,044 | |
| 511 | Legislative | $87,775,464 | $6,279,338 | +1297.8% | $82,489,004 |
| 512 | Executive | $1,065 | $1,585 | -32.8% | $0 |
| 513 | Financial and Administrative | $4,322,292 | $81,689,489 | -94.7% | $0 |
| 514 | Legal Counsel | $285,746 | $2,310,976 | -87.6% | $0 |
| 516 | Non-Court Information Systems | $527,596 | $459,520 | +14.8% | $0 |
| 518 | Pension Benefits | $182,818 | $191,223 | -4.4% | $0 |
| 519 | Other General Government Services | $15,114,263 | $9,474,411 | +59.5% | $8,731,040 |
| Public Safety | $39,657,513 | $36,110,694 | +9.8% | $95,766 | |
| 521 | Law Enforcement | $16,738,016 | $15,402,955 | +8.7% | $95,766 |
| 522 | Fire Control | $8,373,406 | $7,893,586 | +6.1% | $0 |
| 523 | Detention and/or Correction | $7,003,836 | $7,556,774 | -7.3% | $0 |
| 524 | Protective Inspections | $1,201,685 | $1,024,565 | +17.3% | $0 |
| 525 | Emergency and Disaster Relief Services | $5,735,305 | $3,627,785 | +58.1% | $0 |
| 526 | Ambulance and Rescue Services | $189,340 | $25,143 | +653.1% | $0 |
| 527 | Medical Examiners | $415,925 | $367,730 | +13.1% | $0 |
| 529 | Other Public Safety | $212,156 | |||
| Physical Environment | $11,470,535 | $14,835,512 | -22.7% | $0 | |
| 533 | Water Utility Services | $883,704 | $1,218,817 | -27.5% | $0 |
| 534 | Garbage / Solid Waste Control Services | $8,072,754 | $11,470,983 | -29.6% | $0 |
| 535 | Sewer / Wastewater Services | $396,197 | $147,216 | +169.1% | $0 |
| 537 | Conservation and Resource Management | $2,117,880 | $1,998,196 | +6.0% | $0 |
| 536 | Water-Sewer Combination Services | $300 | |||
| Transportation | $29,217,417 | $15,201,891 | +92.2% | $0 | |
| 541 | Road and Street Facilities | $29,217,417 | $15,201,891 | +92.2% | $0 |
| Economic Environment | $3,296,634 | $3,356,110 | -1.8% | $0 | |
| 552 | Industry Development | $2,312,761 | $2,124,590 | +8.9% | $0 |
| 553 | Veteran's Services | $71,081 | $41,570 | +71.0% | $0 |
| 554 | Housing and Urban Development | $912,792 | $742,069 | +23.0% | $0 |
| 551 | Employment Opportunity and Development | $447,881 | |||
| Human Services | $7,254,028 | $3,835,570 | +89.1% | $0 | |
| 562 | Health Services | $6,188,411 | $2,356,520 | +162.6% | $0 |
| 564 | Public Assistance Services | $1,017,251 | $1,379,050 | -26.2% | $0 |
| 565 | Developmental Disabilities Services | $48,366 | $100,000 | -51.6% | $0 |
| Culture / Recreation | $3,972,840 | $3,140,790 | +26.5% | $0 | |
| 571 | Libraries | $1,931,527 | $1,815,029 | +6.4% | $0 |
| 572 | Parks and Recreation | $1,633,295 | $971,599 | +68.1% | $0 |
| 573 | Cultural Services | $317,561 | $331,656 | -4.2% | $0 |
| 574 | Special Events | $90,457 | $22,506 | +301.9% | $0 |
| Other Uses and Non-Operating | $35,361,896 | $39,016,779 | -9.4% | $0 | |
| 581 | Inter-fund Group Transfers Out | $35,361,896 | $38,857,402 | -9.0% | $0 |
| 590 | Proprietary - Other Non-Operating Disbursements | $159,377 | |||
| Court-Related Expenditures | $8,921,624 | $8,431,206 | +5.8% | $7,834,927 | |
| 601 | General Administration - Court Administration | $8,159,732 | $7,956,335 | +2.6% | $7,834,927 |
| 602 | General Administration - State Attorney Administration | $147,725 | $145,794 | +1.3% | $0 |
| 603 | General Administration - Public Defender Administration | $42,972 | $39,950 | +7.6% | $0 |
| 604 | General Administration - Clerk of Court Administration | $286,975 | $0 | ||
| 605 | General Administration - Judicial Support | $230,722 | $236,500 | -2.4% | $0 |
| 685 | Circuit Court - Juvenile - Guardian Ad Litem | $53,498 | $52,627 | +1.7% | $0 |
| Total, all account codes | $247,361,731 | $224,335,094 | +10.3% | $99,150,737 |
Municipal governments in Columbia County
Where EDR's own figures differ
Every figure on this page is the sum of the fund columns in EDR's workbook for this government. These are the places EDR's printed totals or its statewide file say something else.
- Revenues, FY2006, account 361 Interest and Other Earnings: $2,106,598 in this government's workbook, $0 in EDR's statewide file. EDR codes this amount under a different account in the government's own workbook than in the statewide file; the government's total is the same in both. The workbook's coding is shown.
- Revenues, FY2006, account 361.1 Interest and Other Earnings - Interest: $0 in this government's workbook, $2,106,598 in EDR's statewide file. EDR codes this amount under a different account in the government's own workbook than in the statewide file; the government's total is the same in both. The workbook's coding is shown.
Sources on this page
- Florida Legislature, Office of Economic and Demographic Research (EDR), from Annual Financial Reports filed with the Department of Financial Services: Florida Office of Economic and Demographic Research, Expenditures and Revenues Reported by Florida's County and Municipal Governments. Lag: A local fiscal year ends September 30; the Annual Financial Report is due to the Department of Financial Services nine months later, and EDR tabulates the reports over the following year, so a fiscal year is usually published one to two years after it ends. Retrieved 2026-10-01. Real figures are deflated by the fiscal year average of the US Bureau of Labor Statistics South Region consumer price index; per resident figures use the population EDR prints with each year. Sources and methods.
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