Florida / Fiscal data / Local government finances / Lakeland
Lakeland, 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 Polk County: Polk County government
Revenues, FY2024$1,190,293,472
Revenues, change on FY2023+14.2%
Revenues per resident, FY2024$9,618
Expenditures, FY2024$877,976,945
Expenditures, change on FY2023+3.4%
Expenditures per resident, FY2024$7,094
Population, 2024123,760
Revenues and expenditures by fiscal yearMunicipal governmentFY2024: $1,190,293,472 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: $1,190,293,472
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: $877,976,945
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. 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 | $85,198,596 | $78,266,394 | +8.9% | $0 | |
| 311 | Ad Valorem Taxes | $55,881,984 | $49,787,941 | +12.2% | $0 |
| 312.41 | First Local Option Fuel Tax (1 to 6 Cents Local Option Fuel Tax) | $6,674,427 | $3,087,996 | +116.1% | $0 |
| 312.51 | Insurance Premium Tax for Firefighters' Pension | $1,374,679 | $0 | ||
| 312.52 | Insurance Premium Tax for Police Officers' Retirement | $1,533,546 | $2,574,669 | -40.4% | $0 |
| 314.1 | Utility Service Tax - Electricity | $9,951,716 | $9,554,610 | +4.2% | $0 |
| 314.3 | Utility Service Tax - Water | $2,431,981 | $2,340,952 | +3.9% | $0 |
| 314.4 | Utility Service Tax - Gas | $11,553 | $106,642 | -89.2% | $0 |
| 314.8 | Utility Service Tax - Propane | $336,645 | $326,199 | +3.2% | $0 |
| 314.9 | Utility Service Tax - Other | $130,470 | $0 | ||
| 315.2 | Local Communications Services Taxes | $5,246,044 | $4,981,733 | +5.3% | $0 |
| 316 | Local Business Tax (Chapter 205, F.S.) | $1,625,551 | $1,845,176 | -11.9% | $0 |
| 312.3 | County Ninth-Cent Voted Fuel Tax | $553,951 | |||
| 312.43 | Second Local Option Fuel Tax (1 to 5 Cents Local Option Fuel Tax) - Municipal Proceeds | $3,096,107 | |||
| 314.7 | Utility Service Tax - Fuel Oil | $10,418 | |||
| Permits, Fees, and Special Assessments | $19,784,159 | $23,176,234 | -14.6% | $0 | |
| 322 | Building Permits (Buildling Permit Fees) | $2,620,540 | $2,346,194 | +11.7% | $0 |
| 322.9 | Permits - Other | $98,931 | $108,640 | -8.9% | $0 |
| 323.4 | Franchise Fee - Gas | $397,764 | $367,708 | +8.2% | $0 |
| 323.7 | Franchise Fee - Solid Waste | $937,969 | $882,461 | +6.3% | $0 |
| 324.11 | Impact Fees - Residential - Public Safety | $361,614 | $545,113 | -33.7% | $0 |
| 324.12 | Impact Fees - Commercial - Public Safety | $706,922 | $91,764 | +670.4% | $0 |
| 324.31 | Impact Fees - Residential - Transportation | $1,542,315 | $1,661,087 | -7.2% | $0 |
| 324.32 | Impact Fees - Commercial - Transportation | $2,840,942 | $303,559 | +835.9% | $0 |
| 324.61 | Impact Fees - Residential - Culture / Recreation | $1,242,022 | $1,908,904 | -34.9% | $0 |
| 325.2 | Special Assessments - Charges for Public Services | $6,390 | $17,832 | -64.2% | $0 |
| 329.1 | Inspection Fee | $631,177 | $590,198 | +6.9% | $0 |
| 329.2 | Stormwater Fee | $8,371,017 | $8,294,134 | +0.9% | $0 |
| 329.5 | Other Fees and Special Assessments | $26,556 | $22,382 | +18.6% | $0 |
| 324.92 | Impact Fees - Commercial - Other | $6,036,258 | |||
| Intergovernmental Revenues | $41,004,735 | $35,997,661 | +13.9% | $0 | |
| 331.41 | Federal Grant - Transportation - Airport Development | $66,667 | $0 | ||
| 331.49 | Federal Grant - Transportation - Other Transportation | $579,942 | $5,834 | +9840.7% | $0 |
| 331.5 | Federal Grant - Economic Environment | $411,229 | $1,119,184 | -63.3% | $0 |
| 331.7 | Federal Grant - Culture / Recreation | $200,000 | $5,839 | +3325.2% | $0 |
| 331.9 | Federal Grant - Other Federal Grants | $4,462,571 | $0 | ||
| 332 | Other Financial Assistance - Federal Source | $756,297 | $2,194,118 | -65.5% | $0 |
| 334.1 | State Grant - General Government | $323,994 | $0 | ||
| 334.41 | State Grant - Transportation - Airport Development | $3,704 | $0 | ||
| 334.49 | State Grant - Transportation - Other Transportation | $806,200 | $1,680,783 | -52.0% | $0 |
| 334.7 | State Grant - Culture / Recreation | $1,076,907 | $1,039,876 | +3.6% | $0 |
| 335.125 | State Shared Revenues - General Government - Municipal Revenue Sharing Program | $4,732,375 | $4,722,607 | +0.2% | $0 |
| 335.14 | State Shared Revenues - General Government - Mobile Home License Tax | $283,394 | $276,908 | +2.3% | $0 |
| 335.15 | State Shared Revenues - General Government - Alcoholic Beverage License Tax | $129,196 | $121,188 | +6.6% | $0 |
| 335.19 | State Shared Revenues - General Government - Other General Government | $9,570,235 | $0 | ||
| 335.21 | State Shared Revenues - Public Safety - Firefighter Supplemental Compensation | $78,635 | $75,766 | +3.8% | $0 |
| 335.45 | State Shared Revenues - Transportation - Fuel Tax Refunds and Credits | $200,887 | $152,080 | +32.1% | $0 |
| 335.5 | State Shared Revenues - Economic Environment | $1,210,654 | $406,298 | +198.0% | $0 |
| 337.1 | Grants from Other Local Units - General Government | $1,287,428 | $0 | ||
| 337.3 | Grants from Other Local Units - Physical Environment | $305,063 | $22,287 | +1268.8% | $0 |
| 337.4 | Grants from Other Local Units - Transportation | $20,000 | $0 | ||
| 337.7 | Grants from Other Local Units - Culture / Recreation | $1,785,598 | $3,436,058 | -48.0% | $0 |
| 337.9 | Grants from Other Local Units - Other | $535,111 | $0 | ||
| 338 | Shared Revenue from Other Local Units | $12,178,648 | $10,740,508 | +13.4% | $0 |
| 331.2 | Federal Grant - Public Safety | $88,606 | |||
| 334.2 | State Grant - Public Safety | $215,274 | |||
| 334.36 | State Grant - Physical Environment - Stormwater Management | $15,415 | |||
| 334.5 | State Grant - Economic Environment | $30,167 | |||
| 335.18 | State Shared Revenues - General Government - Local Government Half-Cent Sales Tax Program | $9,633,865 | |||
| 337.5 | Grants from Other Local Units - Economic Environment | $15,000 | |||
| Charges for Services | $582,766,961 | $608,455,263 | -4.2% | $5,653,474 | |
| 341.2 | General Government - Internal Service Fund Fees and Charges | $100,534,359 | $91,210,650 | +10.2% | $0 |
| 341.9 | General Government - Other General Government Charges and Fees | $5,788,015 | $137,623 | +4105.7% | $5,653,474 |
| 342.1 | Public Safety - Law Enforcement Services | $3,023,765 | $3,657,013 | -17.3% | $0 |
| 342.2 | Public Safety - Fire Protection | $404,520 | $343,889 | +17.6% | $0 |
| 342.5 | Public Safety - Protective Inspection Fees | $54,382 | $210,794 | -74.2% | $0 |
| 343.1 | Physical Environment - Electric Utility | $348,628,435 | $389,423,404 | -10.5% | $0 |
| 343.3 | Physical Environment - Water Utility | $43,106,308 | $41,942,992 | +2.8% | $0 |
| 343.4 | Physical Environment - Garbage / Solid Waste | $18,102,213 | $17,752,895 | +2.0% | $0 |
| 343.5 | Physical Environment - Sewer / Wastewater Utility | $42,365,144 | $40,707,835 | +4.1% | $0 |
| 343.8 | Physical Environment - Cemetary | $973,851 | $891,545 | +9.2% | $0 |
| 344.1 | Transportation - Airports | $8,932,858 | $10,372,064 | -13.9% | $0 |
| 344.5 | Transportation - Parking Facilities | $532,328 | $687,163 | -22.5% | $0 |
| 344.9 | Transportation - Other Transportation Charges | $925,543 | $1,283,926 | -27.9% | $0 |
| 345.9 | Economic Environment - Other Economic Environment Charges | $44,197 | $101,897 | -56.6% | $0 |
| 347.2 | Culture / Recreation - Parks and Recreation | $4,427,163 | $3,856,174 | +14.8% | $0 |
| 347.5 | Culture / Recreation - Special Recreation Facilities | $4,923,880 | $5,875,399 | -16.2% | $0 |
| Judgments, Fines, and Forfeits | $3,891,434 | $2,851,726 | +36.5% | $0 | |
| 352 | Fines - Library | $2,920 | $4,948 | -41.0% | $0 |
| 354 | Fines - Local Ordinance Violations | $3,443,991 | $2,614,080 | +31.7% | $0 |
| 355 | Federal Fines and Forfeits | $146 | $0 | ||
| 358.2 | Sale of Contraband Property Seized by Law Enforcement | $444,377 | $232,698 | +91.0% | $0 |
| Miscellaneous Revenues | $331,525,753 | $176,217,081 | +88.1% | $0 | |
| 361.1 | Interest and Other Earnings - Interest | $32,970,546 | $23,891,736 | +38.0% | $0 |
| 361.2 | Interest and Other Earnings - Dividends | $4,431,309 | $2,048,159 | +116.4% | $0 |
| 361.3 | Interest and Other Earnings - Net Increase (Decrease) in Fair Value of Investments | $237,878,338 | $103,173,414 | +130.6% | $0 |
| 362 | Rents and Royalties | $1,274,837 | $12,066,185 | -89.4% | $0 |
| 364 | Sales - Disposition of Fixed Assets | $93,931 | $226,741 | -58.6% | $0 |
| 365 | Sales - Sale of Surplus Materials and Scrap | $84,433 | $71,988 | +17.3% | $0 |
| 366 | Contributions and Donations from Private Sources | $1,013,439 | $1,475,031 | -31.3% | $0 |
| 368 | Pension Fund Contributions | $29,643,908 | $24,877,028 | +19.2% | $0 |
| 369.3 | Other Miscellaneous Revenues - Settlements | $4,697,528 | $589,224 | +697.2% | $0 |
| 369.9 | Other Miscellaneous Revenues - Other | $19,437,484 | $7,797,575 | +149.3% | $0 |
| Other Sources | $126,121,834 | $117,329,984 | +7.5% | $0 | |
| 381 | Non-Operating - Inter-Fund Group Transfers In | $22,334,683 | $14,466,925 | +54.4% | $0 |
| 383.1 | Proceeds - Leases - Financial Agreements | $47,489,716 | $10,703,440 | +343.7% | $0 |
| 384 | Proceeds - Debt Proceeds | $4,205,567 | $430,258 | +877.5% | $0 |
| 388.1 | Proceeds of General Capital Asset Dispositions - Sales | $1,927,081 | $1,496,509 | +28.8% | $0 |
| 389.1 | Proprietary Non-Operating Sources - Interest | $27,546,225 | $22,752,551 | +21.1% | $0 |
| 389.2 | Proprietary Non-Operating Sources - Federal Grants and Donations | $1,370,227 | $4,385,272 | -68.8% | $0 |
| 389.3 | Proprietary Non-Operating Sources - State Grants and Donations | $3,202,011 | $3,773,294 | -15.1% | $0 |
| 389.8 | Proprietary Non-Operating Sources - Capital Contributions from Private Source | $12,799,140 | $9,106,357 | +40.6% | $0 |
| 389.9 | Proprietary Non-Operating Sources - Other Non-Operating Sources | $5,247,184 | $3,418,310 | +53.5% | $0 |
| 382 | Contributions from Enterprise Operations | $44,604,341 | |||
| 383.2 | Proceeds - Leases | $2,192,727 | |||
| Total, all account codes | $1,190,293,472 | $1,042,294,343 | +14.2% | $5,653,474 |
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) | $216,866,160 | $202,639,979 | +7.0% | $0 | |
| 511 | Legislative | $144,307 | $120,795 | +19.5% | $0 |
| 512 | Executive | $835,463 | $400,923 | +108.4% | $0 |
| 513 | Financial and Administrative | $81,824,361 | $70,884,258 | +15.4% | $0 |
| 514 | Legal Counsel | $231,514 | $266,215 | -13.0% | $0 |
| 515 | Comprehensive Planning | $3,024,374 | $2,560,289 | +18.1% | $0 |
| 517 | Debt Service Payments | $1,810,687 | $11,700,233 | -84.5% | $0 |
| 518 | Pension Benefits | $81,161,574 | $70,830,735 | +14.6% | $0 |
| 519 | Other General Government Services | $47,833,880 | $45,876,531 | +4.3% | $0 |
| Public Safety | $91,397,092 | $89,416,753 | +2.2% | $0 | |
| 521 | Law Enforcement | $52,261,092 | $58,856,794 | -11.2% | $0 |
| 522 | Fire Control | $28,722,124 | $24,063,308 | +19.4% | $0 |
| 524 | Protective Inspections | $4,836,302 | $4,625,106 | +4.6% | $0 |
| 525 | Emergency and Disaster Relief Services | $5,577,574 | $1,871,545 | +198.0% | $0 |
| Physical Environment | $374,122,272 | $392,911,344 | -4.8% | $0 | |
| 531 | Electric Utility Services | $275,246,106 | $307,613,466 | -10.5% | $0 |
| 533 | Water Utility Services | $29,411,031 | $27,348,986 | +7.5% | $0 |
| 534 | Garbage / Solid Waste Control Services | $19,269,713 | $17,086,331 | +12.8% | $0 |
| 535 | Sewer / Wastewater Services | $38,174,666 | $30,195,539 | +26.4% | $0 |
| 537 | Conservation and Resource Management | $25,912 | $23,589 | +9.8% | $0 |
| 538 | Flood Control / Stormwater Management | $10,467,863 | $9,354,359 | +11.9% | $0 |
| 539 | Other Physical Environment | $1,526,981 | $1,289,074 | +18.5% | $0 |
| Transportation | $40,374,571 | $34,316,626 | +17.7% | $0 | |
| 541 | Road and Street Facilities | $19,401,343 | $18,564,293 | +4.5% | $0 |
| 542 | Airports | $19,140,165 | $14,351,955 | +33.4% | $0 |
| 545 | Parking Facilities | $1,833,063 | $1,400,378 | +30.9% | $0 |
| Economic Environment | $16,264,189 | $12,553,943 | +29.6% | $0 | |
| 552 | Industry Development | $6,400,878 | $5,472,572 | +17.0% | $0 |
| 554 | Housing and Urban Development | $9,863,311 | $7,081,371 | +39.3% | $0 |
| Human Services | $362,549 | $269,865 | +34.3% | $0 | |
| 564 | Public Assistance Services | $329,195 | $229,270 | +43.6% | $0 |
| 569 | Other Human Services | $33,354 | $40,595 | -17.8% | $0 |
| Culture / Recreation | $45,896,677 | $33,223,537 | +38.1% | $0 | |
| 571 | Libraries | $4,431,861 | $4,074,570 | +8.8% | $0 |
| 572 | Parks and Recreation | $33,276,061 | $21,511,284 | +54.7% | $0 |
| 573 | Cultural Services | $560,354 | $270,802 | +106.9% | $0 |
| 574 | Special Events | $408,472 | $245,045 | +66.7% | $0 |
| 575 | Special Recreation Facilities | $7,219,929 | $7,121,836 | +1.4% | $0 |
| Other Uses and Non-Operating | $92,693,435 | $83,899,436 | +10.5% | $5,653,474 | |
| 581 | Inter-fund Group Transfers Out | $73,084,405 | $65,182,855 | +12.1% | $5,653,474 |
| 591 | Proprietary - Non-Operating Interest Expense | $19,609,030 | $18,716,581 | +4.8% | $0 |
| Total, all account codes | $877,976,945 | $849,231,483 | +3.4% | $5,653,474 |
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, FY2020, account 312.43 Second Local Option Fuel Tax (1 to 5 Cents): $0 in this government's workbook, $2,536,766 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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