Florida / Nassau / Fiscal data / City of Fernandina Beach
City of Fernandina Beach: distributions from the state
Municipality, Nassau County. Every distribution the Florida Department of Revenue paid this government, by tax program and month, from the Department's own ledger.
| Group | 12 months to Sep 2026 | The 12 months before | Change |
|---|---|---|---|
| Half-cent sales tax | $1,074,459 | $1,137,743 | -5.6% |
| Communications services tax | $1,023,282 | $1,031,672 | -0.8% |
| Local option taxes | $3,077,426 | $3,145,455 | -2.2% |
| State revenue sharing and other state shared revenue | $458,895 | $468,079 | -2.0% |
Fiscal distributions, not economic indicators: these are the dollars the Florida Department of Revenue paid this government in each month, after the state's own deductions and adjustments, on the Department's payment schedule. They do not measure sales, income or activity in the area. Group totals add every line the Department printed in those months, except its net lines, whose components are already counted. A type paid quarterly or irregularly is summed over the same months.
Half-cent sales tax
Half-cent sales tax, as distributedHalf-cent sales tax 12 months to Sep 2026: $1,074,459 -5.6% on the 12 before
Latest month and last 12 months
| Measure | Amount |
|---|---|
| Latest line, Sep 2026 | $105,857 |
| 12 months to Sep 2026 | $1,074,459 |
| The 12 months before | $1,137,743 |
| Change | -5.6% |
Annual figures, calendar and fiscal year
| Year | Calendar year | Fiscal year ending September |
|---|---|---|
| 2026 | $826,496 partial, 9 of 12 | $1,074,459 |
| 2025 | $1,124,613 | $1,137,743 |
| 2024 | $1,133,759 | $1,136,333 |
| 2023 | $1,154,013 | $1,151,157 |
| 2022 | $1,170,190 | $1,172,919 |
| 2021 | $1,033,359 | $984,193 |
| 2020 | $849,073 | $839,644 |
| 2019 | $900,073 | $904,835 |
| 2018 | $893,686 | $875,228 |
| 2017 | $818,931 | $810,556 |
| 2016 | $774,196 | $769,688 |
| 2015 | $737,319 | $723,353 |
| 2014 | $682,854 | $671,531 |
| 2013 | $627,386 | $613,047 |
| 2012 | $580,631 | $572,197 |
| 2011 | $573,020 | $581,547 |
| 2010 | $567,557 | $557,284 |
| 2009 | $573,103 | $583,692 |
| 2008 | $641,281 | $660,372 |
| 2007 | $677,245 | $679,581 |
| 2006 | $160,575 partial, 3 of 12 |
Partial years are listed but left off the annual chart.
Department of Revenue tax type "Half Cent", Oct 2006 to Sep 2026, 240 months with a line. Paid monthly; a month with no line is left blank.
Communications services tax
Local communications services taxCommunications services tax 12 months to Sep 2026: $1,023,282 -0.8% on the 12 before
Latest month and last 12 months
| Measure | Amount |
|---|---|
| Latest line, Sep 2026 | $94,592 |
| 12 months to Sep 2026 | $1,023,282 |
| The 12 months before | $1,031,672 |
| Change | -0.8% |
Annual figures, calendar and fiscal year
| Year | Calendar year | Fiscal year ending September |
|---|---|---|
| 2026 | $770,127 partial, 9 of 12 | $1,023,282 |
| 2025 | $1,022,675 | $1,031,672 |
| 2024 | $994,480 | $972,777 |
| 2023 | $923,317 | $916,225 |
| 2022 | $852,723 | $773,245 |
| 2021 | $731,930 | $760,684 |
| 2020 | $729,640 | $728,876 |
| 2019 | $688,580 | $674,297 |
| 2018 | $666,618 | $663,871 |
| 2017 | $627,884 | $615,898 |
| 2016 | $616,123 | $624,877 |
| 2015 | $638,765 | $642,512 |
| 2014 | $641,876 | $637,263 |
| 2013 | $681,704 | $695,254 |
| 2012 | $685,484 | $681,002 |
| 2011 | $668,593 | $679,624 |
| 2010 | $727,147 | $723,328 |
| 2009 | $715,374 | $765,185 |
| 2008 | $754,980 | $700,703 |
| 2007 | $687,813 | $687,243 |
| 2006 | $171,987 partial, 3 of 12 |
Partial years are listed but left off the annual chart.
Department of Revenue tax type "CST", Oct 2006 to Sep 2026, 240 months with a line. Paid monthly; a month with no line is left blank.
Local option taxes
Discretionary sales surtax, infrastructure and small county, monthlyLocal option taxes 12 months to Sep 2026: $2,027,623 -5.1% on the 12 before
Latest month and last 12 months
| Measure | Amount |
|---|---|
| Latest line, Sep 2026 | $184,431 |
| 12 months to Sep 2026 | $2,027,623 |
| The 12 months before | $2,135,598 |
| Change | -5.1% |
Annual figures, calendar and fiscal year
| Year | Calendar year | Fiscal year ending September |
|---|---|---|
| 2026 | $1,550,582 partial, 9 of 12 | $2,027,623 |
| 2025 | $2,125,159 | $2,135,598 |
| 2024 | $2,090,180 | $2,080,527 |
| 2023 | $2,068,515 | $2,052,291 |
| 2022 | $2,072,109 | $2,075,548 |
| 2021 | $1,829,288 | $1,741,364 |
| 2020 | $1,492,180 | $1,478,605 |
| 2019 | $1,596,842 | $1,606,127 |
| 2018 | $1,566,668 | $1,525,606 |
| 2017 | $1,431,646 | $1,420,564 |
| 2016 | $1,364,358 | $1,355,973 |
| 2015 | $1,211,567 partial, 11 of 12 | $899,268 partial, 8 of 12 |
Partial years are listed but left off the annual chart.
Department of Revenue tax type "Discretionary - Infra/Small", Feb 2015 to Sep 2026, 140 months with a line. Paid monthly; a month with no line is left blank.
Discretionary sales surtax, infrastructure and small county, quarterlyLocal option taxes 12 months to Sep 2026: $638,366 +8.3% on the 12 before
Latest month and last 12 months
| Measure | Amount |
|---|---|
| Latest line, Aug 2026 | $165,301 |
| 12 months to Sep 2026 | $638,366 |
| The 12 months before | $589,397 |
| Change | +8.3% |
Annual figures, calendar and fiscal year
| Year | Calendar year | Fiscal year ending September |
|---|---|---|
| 2026 | $493,618 partial | $638,366 partial |
| 2025 | $599,465 | $589,397 |
| 2024 | $548,322 | $528,897 |
| 2023 | $498,366 | $499,851 |
| 2022 | $503,284 | $481,491 |
| 2021 | $328,056 | $299,073 |
| 2020 | $253,413 | $242,987 |
| 2019 | $227,546 | $226,731 |
| 2018 | $220,331 | $214,481 |
| 2017 | $200,074 | $197,359 |
| 2016 | $187,987 | $183,640 |
| 2015 | $178,829 partial | $137,018 partial |
Partial years are listed but left off the annual chart.
Department of Revenue tax type "Disc Qtrly - Infra/Small", Feb 2015 to Aug 2026, 47 months with a line. Paid quarterly, in the month the Department pays it; the trailing 12 month chart view needs twelve consecutive months and so stays empty for this type.
Local option fuel taxLocal option taxes 12 months to Sep 2026: $248,803 -1.8% on the 12 before
Latest month and last 12 months
| Measure | Amount |
|---|---|
| Latest line, Sep 2026 | $23,133 |
| 12 months to Sep 2026 | $248,803 |
| The 12 months before | $253,417 |
| Change | -1.8% |
Annual figures, calendar and fiscal year
| Year | Calendar year | Fiscal year ending September |
|---|---|---|
| 2026 | $179,787 partial, 9 of 12 | $248,803 |
| 2025 | $252,832 | $253,417 |
| 2024 | $242,969 | $248,149 |
| 2023 | $287,970 | $278,285 |
| 2022 | $246,467 | $251,620 |
| 2021 | $255,580 | $249,483 |
| 2020 | $214,000 | $205,905 |
| 2019 | $226,766 | $233,293 |
| 2018 | $247,470 | $251,702 |
| 2017 | $249,313 | $249,924 |
| 2016 | $233,879 | $227,797 |
| 2015 | $221,419 | $218,432 |
| 2014 | $211,426 | $207,340 |
| 2013 | $204,272 | $202,227 |
| 2012 | $192,962 | $190,234 |
| 2011 | $194,168 | $197,109 |
| 2010 | $201,142 partial, 11 of 12 | $200,556 partial, 11 of 12 |
| 2009 | $225,866 | $219,711 |
| 2008 | $183,049 | $198,652 |
| 2007 | $245,643 | $256,437 |
| 2006 | $72,095 partial, 3 of 12 |
Partial years are listed but left off the annual chart.
Department of Revenue tax type "Local Opt Gas", Oct 2006 to Sep 2026, 239 months with a line. Paid monthly; a month with no line is left blank.
Additional local option fuel taxLocal option taxes 12 months to Sep 2026: $162,634 -2.6% on the 12 before
Latest month and last 12 months
| Measure | Amount |
|---|---|
| Latest line, Sep 2026 | $13,951 |
| 12 months to Sep 2026 | $162,634 |
| The 12 months before | $167,043 |
| Change | -2.6% |
Annual figures, calendar and fiscal year
| Year | Calendar year | Fiscal year ending September |
|---|---|---|
| 2026 | $121,503 partial, 9 of 12 | $162,634 |
| 2025 | $165,986 | $167,043 |
| 2024 | $160,197 | $164,498 |
| 2023 | $196,026 | $188,676 |
| 2022 | $162,705 | $167,907 |
| 2021 | $170,904 | $166,675 |
| 2020 | $141,199 | $133,964 |
| 2019 | $122,621 partial, 10 of 12 | $89,744 partial, 7 of 12 |
| 2018 | ||
| 2017 | ||
| 2016 | ||
| 2015 | ||
| 2014 | ||
| 2013 | ||
| 2012 | ||
| 2011 | ||
| 2010 | ||
| 2009 | ||
| 2008 | $22,974 partial, 2 of 12 | $58,979 partial, 5 of 12 |
| 2007 | $149,295 | $149,464 |
| 2006 | $36,175 partial, 3 of 12 |
Partial years are listed but left off the annual chart.
Department of Revenue tax type "New Local Option Gas", Oct 2006 to Sep 2026, 108 months with a line. Paid monthly; a month with no line is left blank.
State revenue sharing and other state shared revenue
State revenue sharingState revenue sharing and other state shared revenue 12 months to Sep 2026: $430,111 +2.2% on the 12 before
Latest month and last 12 months
| Measure | Amount |
|---|---|
| Latest line, Sep 2026 | $35,364 |
| 12 months to Sep 2026 | $430,111 |
| The 12 months before | $421,027 |
| Change | +2.2% |
Annual figures, calendar and fiscal year
| Year | Calendar year | Fiscal year ending September |
|---|---|---|
| 2026 | $317,622 partial, 9 of 12 | $430,111 |
| 2025 | $427,610 | $421,027 |
| 2024 | $433,651 | $437,141 |
| 2023 | $417,483 | $400,036 |
| 2022 | $376,331 | $376,729 |
| 2021 | $345,753 | $333,933 |
| 2020 | $307,287 | $313,452 |
| 2019 | $342,871 | $340,919 |
| 2018 | $331,255 | $327,410 |
| 2017 | $313,445 | $308,377 |
| 2016 | $304,198 | $304,436 |
| 2015 | $299,808 | $297,583 |
| 2014 | $293,047 | $291,892 |
| 2013 | $289,522 | $288,915 |
| 2012 | $288,208 | $288,158 |
| 2011 | $289,573 | $289,170 |
| 2010 | $288,772 | $288,226 |
| 2009 | $287,152 | $288,898 |
| 2008 | $292,019 | $292,763 |
| 2007 | $296,382 | $295,830 |
| 2006 | $73,015 partial, 3 of 12 |
Partial years are listed but left off the annual chart.
Department of Revenue tax type "Revenue Sharing", Oct 2006 to Sep 2026, 240 months with a line. Paid monthly; a month with no line is left blank.
State revenue sharing, year end true-upState revenue sharing and other state shared revenue 12 months to Sep 2026: $28,784 -38.8% on the 12 before
Latest month and last 12 months
| Measure | Amount |
|---|---|
| Latest line, Aug 2026 | $28,784 |
| 12 months to Sep 2026 | $28,784 |
| The 12 months before | $47,053 |
| Change | -38.8% |
Annual figures, calendar and fiscal year
| Year | Calendar year | Fiscal year ending September |
|---|---|---|
| 2026 | $28,784 partial | $28,784 partial |
| 2025 | $47,053 | $47,053 |
| 2024 | $22,860 | $22,860 |
| 2023 | $72,562 | $72,562 |
| 2022 | $95,757 | $95,757 |
| 2021 | $43,895 | $43,895 |
| 2020 | $24,137 | $24,137 |
| 2019 | $16,262 | $16,262 |
| 2018 | $13,522 | $13,522 |
| 2017 | $16,561 | $16,561 |
| 2016 | $4,276 | $4,276 |
| 2015 | $4,413 | $4,413 |
| 2014 | $3,339 | $3,339 |
| 2013 | $2,658 | $2,658 |
| 2012 | $2,875 partial | $2,875 partial |
Partial years are listed but left off the annual chart.
Department of Revenue tax type "Rev Shar - True-Up", Jun 2012 to Aug 2026, 15 months with a line. Paid when due, not on a monthly schedule; months without a line are not gaps.
Checked against the Department's annual summaries
19 figures match to the dollar, 0 differ, each with the months that differ named
The Department's CST workbook prints each payee's net communications services tax by local fiscal year. The ledger is summed over the same payees and months, with the conventions each tab uses (a fuel tax tab counts by collection month, one month before payment; some Form 4 years leave the quarterly surtax lines out). A figure that still differs is published with the months where the Department's own monthly tab and its ledger disagree. The build fails if a new difference appears.
| Publication | Figure | Year | Department | Ledger | Status | Notes |
|---|---|---|---|---|---|---|
| CST workbook | Communications services tax, net paid | FY2025 (Oct to Sep) | $1,031,672 | $1,031,672 | matches | |
| CST workbook | Communications services tax, net paid | FY2024 (Oct to Sep) | $972,777 | $972,777 | matches | |
| CST workbook | Communications services tax, net paid | FY2023 (Oct to Sep) | $916,225 | $916,225 | matches | |
| CST workbook | Communications services tax, net paid | FY2022 (Oct to Sep) | $773,245 | $773,245 | matches | |
| CST workbook | Communications services tax, net paid | FY2021 (Oct to Sep) | $760,684 | $760,684 | matches | |
| CST workbook | Communications services tax, net paid | FY2020 (Oct to Sep) | $728,876 | $728,876 | matches | |
| CST workbook | Communications services tax, net paid | FY2019 (Oct to Sep) | $674,297 | $674,297 | matches | |
| CST workbook | Communications services tax, net paid | FY2018 (Oct to Sep) | $663,871 | $663,871 | matches | |
| CST workbook | Communications services tax, net paid | FY2017 (Oct to Sep) | $615,898 | $615,898 | matches | |
| CST workbook | Communications services tax, net paid | FY2016 (Oct to Sep) | $624,877 | $624,877 | matches | |
| CST workbook | Communications services tax, net paid | FY2015 (Oct to Sep) | $642,512 | $642,512 | matches | |
| CST workbook | Communications services tax, net paid | FY2014 (Oct to Sep) | $637,263 | $637,263 | matches | |
| CST workbook | Communications services tax, net paid | FY2013 (Oct to Sep) | $695,254 | $695,254 | matches | |
| CST workbook | Communications services tax, net paid | FY2012 (Oct to Sep) | $681,002 | $681,002 | matches | |
| CST workbook | Communications services tax, net paid | FY2011 (Oct to Sep) | $679,624 | $679,624 | matches | |
| CST workbook | Communications services tax, net paid | FY2010 (Oct to Sep) | $723,328 | $723,328 | matches | |
| CST workbook | Communications services tax, net paid | FY2009 (Oct to Sep) | $765,185 | $765,185 | matches | |
| CST workbook | Communications services tax, net paid | FY2008 (Oct to Sep) | $700,703 | $700,703 | matches | |
| CST workbook | Communications services tax, net paid | FY2007 (Oct to Sep) | $687,243 | $687,243 | matches |
Historical series
7 tax types the Department last paid this government more than twelve months before Sep 2026
Half-cent sales tax, Medicaid adjustment (s. 409.915)Half-cent sales tax Data through Oct 2016
Latest month and last 12 months
| Measure | Amount |
|---|---|
| Latest line, Oct 2016 | $0 |
| 12 months to Sep 2026 | n/a |
| The 12 months before | n/a |
| Change | n/a |
Annual figures, calendar and fiscal year
| Year | Calendar year | Fiscal year ending September |
|---|---|---|
| 2017 | $0 partial, 1 of 12 | |
| 2016 | $0 partial, 10 of 12 | $0 |
| 2015 | $0 | $0 |
| 2014 | $0 | $0 |
| 2013 | $0 | $0 |
| 2012 | $0 partial, 7 of 12 | $0 partial, 4 of 12 |
Partial years are listed but left off the annual chart.
Department of Revenue tax type "Half Cent - Medicaid Adj", Jun 2012 to Oct 2016, 53 months with a line. Paid monthly; a month with no line is left blank.
Half-cent sales tax, net distribution as printedHalf-cent sales tax Data through Oct 2016
Latest month and last 12 months
| Measure | Amount |
|---|---|
| Latest line, Oct 2016 | $61,842 |
| 12 months to Sep 2026 | n/a |
| The 12 months before | n/a |
| Change | n/a |
Annual figures, calendar and fiscal year
| Year | Calendar year | Fiscal year ending September |
|---|---|---|
| 2017 | $61,842 partial, 1 of 12 | |
| 2016 | $653,163 partial, 10 of 12 | $769,688 |
| 2015 | $737,319 | $723,353 |
| 2014 | $682,854 | $671,531 |
| 2013 | $627,386 | $613,047 |
| 2012 | $580,631 | $572,197 |
| 2011 | $573,020 | $581,547 |
| 2010 | $567,557 | $557,284 |
| 2009 | $573,103 | $583,692 |
| 2008 | $641,281 | $660,372 |
| 2007 | $677,245 | $679,581 |
| 2006 | $160,575 partial, 3 of 12 |
Partial years are listed but left off the annual chart.
Department of Revenue tax type "Half Cent - Net Distribution", Oct 2006 to Oct 2016, 121 months with a line. Paid monthly; a month with no line is left blank. This is the Department's own net line; its components are the cards beside it, and it is left out of the group totals.
Discretionary sales surtax, quarterlyLocal option taxes Data through Nov 2014
Latest month and last 12 months
| Measure | Amount |
|---|---|
| Latest line, Nov 2014 | $41,314 |
| 12 months to Sep 2026 | n/a |
| The 12 months before | n/a |
| Change | n/a |
Annual figures, calendar and fiscal year
| Year | Calendar year | Fiscal year ending September |
|---|---|---|
| 2015 | $41,314 partial | |
| 2014 | $155,417 partial | $148,149 |
| 2013 | $135,785 | $132,882 |
| 2012 | $122,871 | $119,359 |
| 2011 | $114,549 | $113,981 |
| 2010 | $104,962 | $102,622 |
| 2009 | $103,714 | $106,538 |
| 2008 | $115,004 | $116,416 |
| 2007 | $118,515 | $119,788 partial |
| 2006 | $30,232 partial |
Partial years are listed but left off the annual chart.
Department of Revenue tax type "Disc Qtrly", Nov 2006 to Nov 2014, 33 months with a line. Paid quarterly, in the month the Department pays it; the trailing 12 month chart view needs twelve consecutive months and so stays empty for this type.
Discretionary sales surtax, monthlyLocal option taxes Data through Jan 2015
Latest month and last 12 months
| Measure | Amount |
|---|---|
| Latest line, Jan 2015 | $87,507 |
| 12 months to Sep 2026 | n/a |
| The 12 months before | n/a |
| Change | n/a |
Annual figures, calendar and fiscal year
| Year | Calendar year | Fiscal year ending September |
|---|---|---|
| 2015 | $87,507 partial, 1 of 12 | $377,838 partial, 4 of 12 |
| 2014 | $1,206,570 | $1,185,136 |
| 2013 | $1,101,060 | $1,084,291 |
| 2012 | $1,034,157 | $1,009,496 |
| 2011 | $1,016,939 | $1,033,022 |
| 2010 | $1,006,799 | $988,946 |
| 2009 | $1,011,133 | $1,033,228 |
| 2008 | $1,126,140 | $1,150,477 |
| 2007 | $1,177,804 | $1,181,699 |
| 2006 | $276,021 partial, 3 of 12 |
Partial years are listed but left off the annual chart.
Department of Revenue tax type "Discretionary", Oct 2006 to Jan 2015, 100 months with a line. Paid monthly; a month with no line is left blank.
State revenue sharing, State Fiscal Recovery Fund supplementState revenue sharing and other state shared revenue Data through Feb 2023
Latest month and last 12 months
| Measure | Amount |
|---|---|
| Latest line, Feb 2023 | $676 |
| 12 months to Sep 2026 | n/a |
| The 12 months before | n/a |
| Change | n/a |
Annual figures, calendar and fiscal year
| Year | Calendar year | Fiscal year ending September |
|---|---|---|
| 2023 | $676 partial | $8,410 partial |
| 2022 | $7,733 partial |
Partial years are listed but left off the annual chart.
Department of Revenue tax type "Rev Shar - SFRF", Dec 2022 to Feb 2023, 2 months with a line. Paid when due, not on a monthly schedule; months without a line are not gaps.
State revenue sharing, Medicaid adjustmentState revenue sharing and other state shared revenue Data through Oct 2016
Latest month and last 12 months
| Measure | Amount |
|---|---|
| Latest line, Oct 2016 | $0 |
| 12 months to Sep 2026 | n/a |
| The 12 months before | n/a |
| Change | n/a |
Annual figures, calendar and fiscal year
| Year | Calendar year | Fiscal year ending September |
|---|---|---|
| 2017 | $0 partial, 1 of 12 | |
| 2016 | $0 partial, 10 of 12 | $0 |
| 2015 | $0 | $0 |
| 2014 | $0 | $0 |
| 2013 | $0 | $0 |
| 2012 | $0 | $0 |
| 2011 | $0 | $0 |
| 2010 | $0 | $0 |
| 2009 | $0 | $0 |
| 2008 | $0 | $0 |
| 2007 | $0 | $0 |
| 2006 | $0 partial, 3 of 12 |
Partial years are listed but left off the annual chart.
Department of Revenue tax type "Revenue Sharing - Medicaid Adj", Oct 2006 to Oct 2016, 121 months with a line. Paid monthly; a month with no line is left blank.
State revenue sharing, net distribution as printedState revenue sharing and other state shared revenue Data through Oct 2016
Latest month and last 12 months
| Measure | Amount |
|---|---|
| Latest line, Oct 2016 | $25,276 |
| 12 months to Sep 2026 | n/a |
| The 12 months before | n/a |
| Change | n/a |
Annual figures, calendar and fiscal year
| Year | Calendar year | Fiscal year ending September |
|---|---|---|
| 2017 | $25,276 partial, 1 of 12 | |
| 2016 | $253,646 partial, 10 of 12 | $304,436 |
| 2015 | $299,808 | $297,583 |
| 2014 | $293,047 | $291,892 |
| 2013 | $289,522 | $288,915 |
| 2012 | $288,208 | $288,158 |
| 2011 | $289,573 | $289,170 |
| 2010 | $288,772 | $288,226 |
| 2009 | $287,152 | $288,898 |
| 2008 | $292,019 | $292,763 |
| 2007 | $296,382 | $295,830 |
| 2006 | $73,015 partial, 3 of 12 |
Partial years are listed but left off the annual chart.
Department of Revenue tax type "Revenue Sharing - Net Distribution", Oct 2006 to Oct 2016, 121 months with a line. Paid monthly; a month with no line is left blank. This is the Department's own net line; its components are the cards beside it, and it is left out of the group totals.
Sources on this page
- Florida Department of Revenue, Revenue Accounting: Florida Department of Revenue, Revenue Confirmation Online, distributions to local governments. Fiscal distributions, not economic indicators: these are the dollars the Florida Department of Revenue paid this government in each month, after the state's own deductions and adjustments, on the Department's payment schedule. They do not measure sales, income or activity in the area. Lag: A distribution is posted on the day it is paid, so the current month is partial until its last payment run; a month is complete once the following month has begun. Checked against the annual summaries of the Office of Tax Research: Florida Department of Revenue, Office of Tax Research, Forms 4, 5 and 6 and the CST local tax distributions workbook. Fiscal data: how it is read.
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Nassau County ledger, CSV Statewide fiscal workbook
The county CSV is every line the Department printed for every payee in Nassau County, as printed. The statewide workbook has every payee's last 12 months and annual figures, the checks against the Department's annual summaries, gaps and net line differences.