Florida / Fiscal data / Local government finances / Boca Raton
Boca Raton, municipal 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.
In Palm Beach County: Palm Beach County government
Revenues and expenditures by fiscal yearMunicipal governmentFY2024: $702,610,715 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 categoryMunicipal governmentFY2024: $702,610,715
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.
Expenditures by categoryMunicipal governmentFY2024: $512,810,385
One line per EDR category heading: General Government Services (Not Court-Related), Public Safety, Physical Environment, Transportation, Economic Environment, Culture / Recreation, Other Uses and Non-Operating, Other Uses, Court-Related Expenditures.
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.
| Code | Account | FY2024 | FY2023 | Change |
|---|---|---|---|---|
| General Government Taxes | $189,821,628 | $174,134,543 | +9.0% | |
| 311 | Ad Valorem Taxes | $144,219,732 | $129,981,813 | +11.0% |
| 312.41 | First Local Option Fuel Tax (1 to 6 Cents Local Option Fuel Tax) | $2,202,137 | $2,279,071 | -3.4% |
| 312.51 | Insurance Premium Tax for Firefighters' Pension | $5,578,730 | $4,935,969 | +13.0% |
| 312.63 | Local Government Infrastructure Surtax | $9,966,174 | ||
| 314.1 | Utility Service Tax - Electricity | $16,347,063 | $15,893,383 | +2.9% |
| 314.3 | Utility Service Tax - Water | $3,006,175 | $2,805,143 | +7.2% |
| 314.4 | Utility Service Tax - Gas | $476,650 | $448,522 | +6.3% |
| 314.8 | Utility Service Tax - Propane | $233,922 | $218,774 | +6.9% |
| 315.2 | Local Communications Services Taxes | $6,192,080 | $6,631,552 | -6.6% |
| 316 | Local Business Tax (Chapter 205, F.S.) | $1,598,965 | $1,304,411 | +22.6% |
| 319.9 | Other General Taxes | $9,635,905 | ||
| Permits, Fees, and Special Assessments | $38,409,021 | $33,113,044 | +16.0% | |
| 322 | Building Permits (Buildling Permit Fees) | $18,260,393 | $12,812,362 | +42.5% |
| 323.1 | Franchise Fee - Electricity | $12,403,912 | $12,858,061 | -3.5% |
| 323.4 | Franchise Fee - Gas | $355,767 | $296,035 | +20.2% |
| 323.5 | Franchise Fee - Cable Television | $1,742,168 | $1,365,628 | +27.6% |
| 323.7 | Franchise Fee - Solid Waste | $2,042,824 | $1,945,389 | +5.0% |
| 325.1 | Special Assessments - Capital Improvement | $315,465 | $302,371 | +4.3% |
| 325.2 | Special Assessments - Charges for Public Services | $14,020 | $15,311 | -8.4% |
| 329.5 | Other Fees and Special Assessments | $3,274,472 | $3,517,887 | -6.9% |
| Intergovernmental Revenues | $228,931,149 | $49,592,707 | +361.6% | |
| 331.2 | Federal Grant - Public Safety | $306,012 | $1,626,976 | -81.2% |
| 331.82 | Federal Grant - Court-Related Grants - Drug Court Management | $59,964,679 | ||
| 331.83 | Federal Grant - Court-Related Grants - Hearing Officer | $17,186,775 | ||
| 331.89 | Federal Grant - Court-Related Grants - Other Court-Related | $66,977,945 | ||
| 331.9 | Federal Grant - Other Federal Grants | -$10,046,594 | ||
| 334.1 | State Grant - General Government | $40,335,515 | ||
| 334.2 | State Grant - Public Safety | $2,032,024 | $9 | +22577944.4% |
| 334.31 | State Grant - Physical Environment - Water Supply System | $37,848 | ||
| 334.32 | State Grant - Physical Environment - Electric Supply System | $47,630 | ||
| 335.125 | State Shared Revenues - General Government - Municipal Revenue Sharing Program | $4,207,439 | $4,323,191 | -2.7% |
| 335.14 | State Shared Revenues - General Government - Mobile Home License Tax | $1,586 | $1,923 | -17.5% |
| 335.15 | State Shared Revenues - General Government - Alcoholic Beverage License Tax | $157,461 | $134,150 | +17.4% |
| 335.18 | State Shared Revenues - General Government - Local Government Half-Cent Sales Tax Program | $9,843,350 | $10,178,533 | -3.3% |
| 335.23 | State Shared Revenues - Public Safety - Emergency Management Assistance | $131,763 | $126,426 | +4.2% |
| 335.48 | State Shared Revenues - Transportation - Other Transportation | $76,675 | $126,478 | -39.4% |
| 335.9 | State Shared Revenues - Other | $771,019 | $733,319 | +5.1% |
| 338 | Shared Revenue from Other Local Units | $36,900,022 | $32,341,702 | +14.1% |
| Charges for Services | $176,646,037 | $170,731,096 | +3.5% | |
| 341.2 | General Government - Internal Service Fund Fees and Charges | $49,471,244 | $48,917,234 | +1.1% |
| 341.3 | General Government - Administrative Service Fees | $10,520,990 | $10,357,080 | +1.6% |
| 342.1 | Public Safety - Law Enforcement Services | $360,208 | $311,050 | +15.8% |
| 342.6 | Public Safety - Ambulance Fees | $3,210,450 | $3,139,781 | +2.3% |
| 342.9 | Public Safety - Other Public Safety Charges and Fees | $13,566,791 | $13,550,986 | +0.1% |
| 343.3 | Physical Environment - Water Utility | $39,357,898 | $37,231,220 | +5.7% |
| 343.4 | Physical Environment - Garbage / Solid Waste | $11,944,294 | $11,439,407 | +4.4% |
| 343.5 | Physical Environment - Sewer / Wastewater Utility | $28,068,432 | $26,330,211 | +6.6% |
| 343.6 | Physical Environment - Water / Sewer Combination Utility | $346,359 | $400,724 | -13.6% |
| 343.7 | Physical Environment - Conservation and Resource Management | $3,524,324 | $3,376,100 | +4.4% |
| 343.8 | Physical Environment - Cemetary | $470,468 | $288,516 | +63.1% |
| 343.9 | Physical Environment - Other Physical Environment Charges | $177,415 | $173,521 | +2.2% |
| 344.3 | Transportation - Mass Transit | $30,495 | $28,237 | +8.0% |
| 344.5 | Transportation - Parking Facilities | $2,750,754 | $2,586,453 | +6.4% |
| 347.1 | Culture / Recreation - Libraries | $351,469 | $312,372 | +12.5% |
| 347.2 | Culture / Recreation - Parks and Recreation | $12,382,026 | $12,173,164 | +1.7% |
| 347.5 | Culture / Recreation - Special Recreation Facilities | $29,321 | $35,980 | -18.5% |
| 349 | Other Charges for Services (Not Court-Related) | $83,099 | $79,060 | +5.1% |
| Judgments, Fines, and Forfeits | $1,998,942 | $1,948,143 | +2.6% | |
| 351.1 | Court-Ordered Judgments and Fines - As Decided by County Court Criminal | $99,942 | $90,751 | +10.1% |
| 351.2 | Court-Ordered Judgments and Fines - As Decided by Circuit Court Criminal | $141,838 | $221,387 | -35.9% |
| 351.9 | Court-Ordered Judgments and Fines - Other | $414,061 | $447,172 | -7.4% |
| 352 | Fines - Library | $46,386 | $46,815 | -0.9% |
| 354 | Fines - Local Ordinance Violations | $1,276,365 | $1,136,055 | +12.4% |
| 358.2 | Sale of Contraband Property Seized by Law Enforcement | $20,350 | $5,963 | +241.3% |
| Miscellaneous Revenues | $53,460,654 | $132,359,655 | -59.6% | |
| 361.1 | Interest and Other Earnings - Interest | $31,742,522 | $44,810,449 | -29.2% |
| 361.3 | Interest and Other Earnings - Net Increase (Decrease) in Fair Value of Investments | $9,830,069 | $33,356,772 | -70.5% |
| 361.4 | Interest and Other Earnings - Gain (Loss) on Sale of Investments | $4,133,585 | -$4,829,208 | -185.6% |
| 362 | Rents and Royalties | $3,761,850 | $3,557,651 | +5.7% |
| 364 | Sales - Disposition of Fixed Assets | $354,842 | $1,128,113 | -68.5% |
| 366 | Contributions and Donations from Private Sources | $1,032,344 | $876,785 | +17.7% |
| 369.3 | Other Miscellaneous Revenues - Settlements | $128,834 | $225,395 | -42.8% |
| 369.9 | Other Miscellaneous Revenues - Other | $2,476,608 | $2,281,078 | +8.6% |
| 361.2 | Interest and Other Earnings - Dividends | $14,962,373 | ||
| 368 | Pension Fund Contributions | $35,990,247 | ||
| Other Sources | $13,343,284 | $31,358,745 | -57.4% | |
| 381 | Non-Operating - Inter-Fund Group Transfers In | $13,343,284 | $31,192,213 | -57.2% |
| 383.1 | Proceeds - Leases - Financial Agreements | $166,532 | ||
| Total, all account codes | $702,610,715 | $593,237,933 | +18.4% |
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.
| Code | Account | FY2024 | FY2023 | Change |
|---|---|---|---|---|
| General Government Services (Not Court-Related) | $117,207,156 | $104,646,306 | +12.0% | |
| 511 | Legislative | $420,245 | $402,472 | +4.4% |
| 512 | Executive | $5,441,994 | $4,934,333 | +10.3% |
| 513 | Financial and Administrative | $11,346,461 | $11,039,589 | +2.8% |
| 514 | Legal Counsel | $1,863,136 | $1,749,938 | +6.5% |
| 515 | Comprehensive Planning | $2,127,514 | $1,920,284 | +10.8% |
| 518 | Pension Benefits | $62,108,108 | $52,922,469 | +17.4% |
| 519 | Other General Government Services | $33,899,698 | $31,677,221 | +7.0% |
| Public Safety | $156,191,378 | $141,977,611 | +10.0% | |
| 521 | Law Enforcement | $74,476,806 | $64,411,590 | +15.6% |
| 522 | Fire Control | $69,253,113 | $65,181,932 | +6.2% |
| 524 | Protective Inspections | $1,191,882 | $1,240,450 | -3.9% |
| 529 | Other Public Safety | $11,269,577 | $11,143,639 | +1.1% |
| Physical Environment | $77,955,049 | $80,489,040 | -3.1% | |
| 533 | Water Utility Services | $28,773,227 | $31,430,431 | -8.5% |
| 534 | Garbage / Solid Waste Control Services | $9,156,814 | $9,205,324 | -0.5% |
| 535 | Sewer / Wastewater Services | $7,660,015 | $7,401,325 | +3.5% |
| 536 | Water-Sewer Combination Services | $8,578,555 | $8,885,886 | -3.5% |
| 537 | Conservation and Resource Management | $478,105 | $466,865 | +2.4% |
| 538 | Flood Control / Stormwater Management | $565,298 | $531,765 | +6.3% |
| 539 | Other Physical Environment | $22,743,035 | $22,567,444 | +0.8% |
| Transportation | $17,646,083 | $14,260,962 | +23.7% | |
| 541 | Road and Street Facilities | $17,646,083 | $14,260,962 | +23.7% |
| Economic Environment | $12,300,802 | $15,580,085 | -21.0% | |
| 552 | Industry Development | $11,912,428 | $15,126,184 | -21.2% |
| 554 | Housing and Urban Development | $388,374 | $453,901 | -14.4% |
| Culture / Recreation | $76,783,362 | $82,740,424 | -7.2% | |
| 571 | Libraries | $6,284,114 | $6,010,831 | +4.5% |
| 572 | Parks and Recreation | $62,542,410 | $59,254,021 | +5.5% |
| 579 | Other Culture / Recreation | $7,956,838 | $17,475,572 | -54.5% |
| Other Uses and Non-Operating | $54,726,555 | $71,160,629 | -23.1% | |
| 581 | Inter-fund Group Transfers Out | $13,343,284 | $31,192,213 | -57.2% |
| 590 | Proprietary - Other Non-Operating Disbursements | $41,383,271 | $39,968,416 | +3.5% |
| Total, all account codes | $512,810,385 | $510,855,057 | +0.4% |
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 Miami-Fort Lauderdale-West Palm Beach consumer price index; per resident figures use the population EDR prints with each year. Sources and methods.
Download the data
Statewide workbook Every account line, CSV
The statewide workbook has every government's totals and categories by fiscal year, EDR's statewide account totals, the corrections, the statewide differences, gaps and sources. The gzipped CSV has every account line of every government by fund type and fiscal year, including this one.