Florida / Fiscal data / Local government finances / Delray Beach
Delray Beach, 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: $500,383,477 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: $500,383,477
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: $371,912,862
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, 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.
| Code | Account | FY2024 | FY2023 | Change |
|---|---|---|---|---|
| General Government Taxes | $157,897,802 | $143,295,690 | +10.2% | |
| 311 | Ad Valorem Taxes | $140,502,868 | $126,188,184 | +11.3% |
| 312.41 | First Local Option Fuel Tax (1 to 6 Cents Local Option Fuel Tax) | $1,003,184 | $1,023,581 | -2.0% |
| 312.43 | Second Local Option Fuel Tax (1 to 5 Cents Local Option Fuel Tax) - Municipal Proceeds | $455,101 | $464,544 | -2.0% |
| 312.51 | Insurance Premium Tax for Firefighters' Pension | $1,795,496 | $1,796,317 | 0.0% |
| 312.52 | Insurance Premium Tax for Police Officers' Retirement | $1,114,422 | $1,036,799 | +7.5% |
| 314.1 | Utility Service Tax - Electricity | $8,456,081 | $8,199,653 | +3.1% |
| 314.4 | Utility Service Tax - Gas | $370,096 | $359,425 | +3.0% |
| 315.2 | Local Communications Services Taxes | $3,372,720 | $3,282,326 | +2.8% |
| 316 | Local Business Tax (Chapter 205, F.S.) | $827,834 | $944,861 | -12.4% |
| Permits, Fees, and Special Assessments | $19,238,764 | $21,165,455 | -9.1% | |
| 322 | Building Permits (Buildling Permit Fees) | $12,441,019 | $13,545,160 | -8.2% |
| 323.1 | Franchise Fee - Electricity | $6,156,150 | $6,371,644 | -3.4% |
| 323.4 | Franchise Fee - Gas | $144,146 | $139,251 | +3.5% |
| 323.9 | Franchise Fee - Other | $448,449 | $487,236 | -8.0% |
| 325.2 | Special Assessments - Charges for Public Services | $49,000 | $311,082 | -84.2% |
| 324.12 | Impact Fees - Commercial - Public Safety | $22,082 | ||
| 324.61 | Impact Fees - Residential - Culture / Recreation | $289,000 | ||
| Intergovernmental Revenues | $29,180,442 | $28,036,488 | +4.1% | |
| 331.2 | Federal Grant - Public Safety | $951,751 | $598,109 | +59.1% |
| 331.39 | Federal Grant - Physical Environment - Other Physical Environment | $3,795,131 | $119,524 | +3075.2% |
| 331.49 | Federal Grant - Transportation - Other Transportation | $70,000 | $92,857 | -24.6% |
| 331.5 | Federal Grant - Economic Environment | $130,689 | $70,000 | +86.7% |
| 331.51 | Federal Grant - American Rescue Plan Act Funds | $2,025,758 | $3,369,740 | -39.9% |
| 331.69 | Federal Grant - Human Services - Other Human Services | $559,194 | $443,000 | +26.2% |
| 331.9 | Federal Grant - Other Federal Grants | $835,507 | $483,284 | +72.9% |
| 332.1 | Other Financial Assistance - State Source | $2,909,919 | ||
| 334.1 | State Grant - General Government | $11,520 | $2,883,460 | -99.6% |
| 334.2 | State Grant - Public Safety | $63,928 | ||
| 334.31 | State Grant - Physical Environment - Water Supply System | $159,147 | ||
| 334.39 | State Grant - Physical Environment - Other Physical Environment | $41,812 | ||
| 334.49 | State Grant - Transportation - Other Transportation | $82,858 | ||
| 334.69 | State Grant - Human Services - Other Human Services | $556,066 | $689,199 | -19.3% |
| 335.14 | State Shared Revenues - General Government - Mobile Home License Tax | $401 | $605 | -33.7% |
| 335.15 | State Shared Revenues - General Government - Alcoholic Beverage License Tax | $93,394 | $96,018 | -2.7% |
| 335.18 | State Shared Revenues - General Government - Local Government Half-Cent Sales Tax Program | $13,350,908 | $13,465,411 | -0.9% |
| 335.19 | State Shared Revenues - General Government - Other General Government | $67,631 | $57,692 | +17.2% |
| 335.23 | State Shared Revenues - Public Safety - Emergency Management Assistance | $84,406 | $71,231 | +18.5% |
| 335.69 | State Shared Revenues - Human Services - Other Human Services | $139,295 | $145,117 | -4.0% |
| 335.9 | State Shared Revenues - Other | $2,980,260 | $3,076,142 | -3.1% |
| 337.9 | Grants from Other Local Units - Other | $270,867 | $871,764 | -68.9% |
| 334.7 | State Grant - Culture / Recreation | $1,503,335 | ||
| Charges for Services | $103,660,846 | $96,011,555 | +8.0% | |
| 341.2 | General Government - Internal Service Fund Fees and Charges | $26,535,990 | $24,692,150 | +7.5% |
| 341.9 | General Government - Other General Government Charges and Fees | $1,006,447 | $1,146,135 | -12.2% |
| 342.1 | Public Safety - Law Enforcement Services | $855,068 | $987,990 | -13.5% |
| 342.2 | Public Safety - Fire Protection | $7,530,785 | $9,497,440 | -20.7% |
| 343.9 | Physical Environment - Other Physical Environment Charges | $55,574,350 | $47,619,745 | +16.7% |
| 347.2 | Culture / Recreation - Parks and Recreation | $11,149,206 | $11,040,295 | +1.0% |
| 349 | Other Charges for Services (Not Court-Related) | $1,009,000 | $1,027,800 | -1.8% |
| Judgments, Fines, and Forfeits | $1,138,393 | $1,909,712 | -40.4% | |
| 359 | Other Judgments, Fines, and Forfeits | $1,138,393 | $1,909,712 | -40.4% |
| Miscellaneous Revenues | $162,518,883 | $106,828,439 | +52.1% | |
| 361.1 | Interest and Other Earnings - Interest | $24,025,531 | $7,237,497 | +232.0% |
| 361.2 | Interest and Other Earnings - Dividends | $30,279 | ||
| 361.3 | Interest and Other Earnings - Net Increase (Decrease) in Fair Value of Investments | $85,684,814 | $51,707,396 | +65.7% |
| 362 | Rents and Royalties | $533,855 | $505,772 | +5.6% |
| 365 | Sales - Sale of Surplus Materials and Scrap | $207,976 | $312,862 | -33.5% |
| 366 | Contributions and Donations from Private Sources | $31,486,279 | $33,418,725 | -5.8% |
| 369.9 | Other Miscellaneous Revenues - Other | $20,550,149 | $13,646,187 | +50.6% |
| Other Sources | $26,748,347 | $19,198,753 | +39.3% | |
| 381 | Non-Operating - Inter-Fund Group Transfers In | $8,714,328 | $7,994,696 | +9.0% |
| 382 | Contributions from Enterprise Operations | $5,716,007 | $4,336,744 | +31.8% |
| 383.2 | Proceeds - Installment Purchases and Capital Lease Proceeds | $1,236,715 | $5,467,847 | -77.4% |
| 384 | Proceeds - Debt Proceeds | $9,995,382 | ||
| 389.4 | Proprietary Non-Operating Sources - Other Grants and Donations | $372,877 | ||
| 389.8 | Proprietary Non-Operating Sources - Capital Contributions from Private Source | $713,038 | $1,399,466 | -49.0% |
| Total, all account codes | $500,383,477 | $416,446,092 | +20.2% |
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) | $103,063,196 | $99,491,981 | +3.6% | |
| 511 | Legislative | $470,677 | $423,773 | +11.1% |
| 512 | Executive | $2,170,086 | $1,959,323 | +10.8% |
| 513 | Financial and Administrative | $27,495,948 | $27,730,092 | -0.8% |
| 514 | Legal Counsel | $1,578,084 | $1,289,290 | +22.4% |
| 515 | Comprehensive Planning | $2,168,261 | $1,937,318 | +11.9% |
| 516 | Non-Court Information Systems | $5,563,406 | $5,918,999 | -6.0% |
| 517 | Debt Service Payments | $12,513,962 | $12,555,131 | -0.3% |
| 518 | Pension Benefits | $32,688,554 | $31,214,586 | +4.7% |
| 519 | Other General Government Services | $18,414,218 | $16,463,469 | +11.8% |
| Public Safety | $110,638,068 | $100,088,655 | +10.5% | |
| 521 | Law Enforcement | $48,689,686 | $47,377,242 | +2.8% |
| 522 | Fire Control | $19,612,883 | $15,601,061 | +25.7% |
| 524 | Protective Inspections | $7,790,970 | $7,307,917 | +6.6% |
| 525 | Emergency and Disaster Relief Services | $235,462 | $261,471 | -9.9% |
| 526 | Ambulance and Rescue Services | $34,309,067 | $29,540,964 | +16.1% |
| Physical Environment | $51,487,108 | $46,630,219 | +10.4% | |
| 534 | Garbage / Solid Waste Control Services | $9,306,610 | $7,446,783 | +25.0% |
| 536 | Water-Sewer Combination Services | $38,760,196 | $36,168,530 | +7.2% |
| 537 | Conservation and Resource Management | $262,510 | $301,980 | -13.1% |
| 538 | Flood Control / Stormwater Management | $2,547,949 | $2,026,648 | +25.7% |
| 539 | Other Physical Environment | $609,843 | $686,278 | -11.1% |
| Transportation | $22,890,162 | $22,396,404 | +2.2% | |
| 541 | Road and Street Facilities | $12,836,077 | $13,360,694 | -3.9% |
| 545 | Parking Facilities | $2,478,123 | $1,933,699 | +28.2% |
| 549 | Other Transportation Systems / Services | $7,575,962 | $7,102,011 | +6.7% |
| Economic Environment | $33,174,068 | $34,533,677 | -3.9% | |
| 551 | Employment Opportunity and Development | $9,178,416 | $12,778,978 | -28.2% |
| 554 | Housing and Urban Development | $2,147,940 | $2,039,860 | +5.3% |
| 559 | Other Economic Environment | $21,847,712 | $19,714,839 | +10.8% |
| Human Services | $119,301 | |||
| 562 | Health Services | $50,000 | ||
| 569 | Other Human Services | $69,301 | ||
| Culture / Recreation | $28,829,134 | $28,153,669 | +2.4% | |
| 571 | Libraries | $1,453,500 | $1,453,500 | 0.0% |
| 572 | Parks and Recreation | $15,115,629 | $14,082,504 | +7.3% |
| 574 | Special Events | $1,048,512 | $858,579 | +22.1% |
| 575 | Special Recreation Facilities | $10,020,671 | $10,410,782 | -3.7% |
| 579 | Other Culture / Recreation | $1,190,822 | $1,348,304 | -11.7% |
| Other Uses and Non-Operating | $21,711,825 | $15,681,440 | +38.5% | |
| 581 | Inter-fund Group Transfers Out | $21,711,825 | $15,681,440 | +38.5% |
| Total, all account codes | $371,912,862 | $346,976,045 | +7.2% |
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.
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