Florida / Fiscal data / Local government finances / Highlands
Highlands 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 and expenditures by fiscal yearCounty governmentFY2024: $308,166,728 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: $308,166,728
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: $285,222,443
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 | $77,861,958 | $72,946,322 | +6.7% | $0 | |
| 311 | Ad Valorem Taxes | $55,682,657 | $50,578,776 | +10.1% | $0 |
| 312.13 | Tourist Development Taxes | $1,891,820 | $1,838,830 | +2.9% | $0 |
| 312.3 | County Ninth-Cent Voted Fuel Tax | $566,276 | $585,531 | -3.3% | $0 |
| 312.41 | First Local Option Fuel Tax (1 to 6 Cents Local Option Fuel Tax) | $4,206,648 | $2,654,632 | +58.5% | $0 |
| 312.63 | Local Government Infrastructure Surtax | $14,972,541 | $15,044,472 | -0.5% | $0 |
| 315.2 | Local Communications Services Taxes | $542,016 | $0 | ||
| 312.42 | Second Local Option Fuel Tax (1 to 5 Cents Local Option Fuel Tax) - County Proceeds | $1,694,325 | |||
| 315.1 | State Communications Services Taxes | $549,756 | |||
| Permits, Fees, and Special Assessments | $18,687,481 | $18,136,628 | +3.0% | $0 | |
| 322 | Building Permits (Buildling Permit Fees) | $1,554,812 | $1,957,303 | -20.6% | $0 |
| 325.2 | Special Assessments - Charges for Public Services | $16,927,759 | $15,991,225 | +5.9% | $0 |
| 329.1 | Inspection Fee | $12,470 | $0 | ||
| 329.5 | Other Fees and Special Assessments | $192,440 | $188,100 | +2.3% | $0 |
| Intergovernmental Revenues | $36,816,460 | $42,893,977 | -14.2% | $0 | |
| 331.2 | Federal Grant - Public Safety | $390,944 | $547,009 | -28.5% | $0 |
| 331.51 | Federal Grant - American Rescue Plan Act Funds | $2,631,408 | $1,382,647 | +90.3% | $0 |
| 331.65 | Federal Grant - Human Services - Child Support Reimbursement | $472,400 | $389,897 | +21.2% | $0 |
| 331.69 | Federal Grant - Human Services - Other Human Services | $356,976 | $332,911 | +7.2% | $0 |
| 333 | Federal Payments in Lieu of Taxes | $7,018 | $7,522 | -6.7% | $0 |
| 334.2 | State Grant - Public Safety | $2,570,264 | $1,595,179 | +61.1% | $0 |
| 334.34 | State Grant - Physical Environment - Garbage / Solid Waste | $93,750 | $157,543 | -40.5% | $0 |
| 334.39 | State Grant - Physical Environment - Other Physical Environment | $2,925,747 | $285,499 | +924.8% | $0 |
| 334.5 | State Grant - Economic Environment | $876,457 | $1,836,167 | -52.3% | $0 |
| 334.69 | State Grant - Human Services - Other Human Services | $83,044 | $174,700 | -52.5% | $0 |
| 334.7 | State Grant - Culture / Recreation | $196,215 | $287,192 | -31.7% | $0 |
| 335.121 | State Shared Revenues - General Government - County Revenue Sharing Program | $3,570,885 | $3,734,742 | -4.4% | $0 |
| 335.13 | State Shared Revenues - General Government - Insurance License Tax | $36,735 | $33,396 | +10.0% | $0 |
| 335.14 | State Shared Revenues - General Government - Mobile Home License Tax | $205,223 | $217,120 | -5.5% | $0 |
| 335.15 | State Shared Revenues - General Government - Alcoholic Beverage License Tax | $35,886 | $36,663 | -2.1% | $0 |
| 335.16 | State Shared Revenues - General Government - Distribution of Sales and Use Taxes to Counties | $223,250 | $0 | ||
| 335.18 | State Shared Revenues - General Government - Local Government Half-Cent Sales Tax Program | $6,916,650 | $7,378,986 | -6.3% | $0 |
| 335.21 | State Shared Revenues - Public Safety - Firefighter Supplemental Compensation | $2,760 | $8,577 | -67.8% | $0 |
| 335.43 | State Shared Revenues - Transportation - Constitutional Fuel Tax (2 Cents Fuel Tax) | $1,980,226 | $1,941,359 | +2.0% | $0 |
| 335.44 | State Shared Revenues - Transportation - County Fuel Tax (1 Cent Fuel Tax) | $857,464 | $866,244 | -1.0% | $0 |
| 335.48 | State Shared Revenues - Transportation - Other Transportation | $4,790 | $5,314 | -9.9% | $0 |
| 335.7 | State Shared Revenues - Culture / Recreation | $34,242 | $36,925 | -7.3% | $0 |
| 335.9 | State Shared Revenues - Other | $11,323,470 | $8,751,514 | +29.4% | $0 |
| 336 | State Payments in Lieu of Taxes | $52,299 | $49,613 | +5.4% | $0 |
| 337.4 | Grants from Other Local Units - Transportation | $599,057 | $84,415 | +609.7% | $0 |
| 337.6 | Grants from Other Local Units - Human Services | $260,000 | $0 | ||
| 337.7 | Grants from Other Local Units - Culture / Recreation | $109,300 | $120,632 | -9.4% | $0 |
| 331.1 | Federal Grant - General Government | $40,575 | |||
| 331.5 | Federal Grant - Economic Environment | $6,701,782 | |||
| 331.62 | Federal Grant - Human Services - Public Assistance | $53,404 | |||
| 332 | Other Financial Assistance - Federal Source | $11,949 | |||
| 334.1 | State Grant - General Government | $630,008 | |||
| 334.49 | State Grant - Transportation - Other Transportation | $4,252,503 | |||
| 334.9 | State Grant - Other | $23,129 | |||
| 335.19 | State Shared Revenues - General Government - Other General Government | $223,250 | |||
| 337.9 | Grants from Other Local Units - Other | $695,611 | |||
| Charges for Services | $27,604,017 | $21,753,669 | +26.9% | $0 | |
| 341.1 | General Government - Recording Fees | $631,712 | $778,194 | -18.8% | $0 |
| 341.15 | General Government - Public Records Modernization Trust Fund | $199,929 | $68,762 | +190.8% | $0 |
| 341.16 | General Government - County Portion ($2) of $4 Additional Service Charge | $213,186 | $188,881 | +12.9% | $0 |
| 341.2 | General Government - Internal Service Fund Fees and Charges | $6,358,014 | $0 | ||
| 341.51 | General Government - Fees Remitted to County from Tax Collector | $1,871,646 | $1,764,982 | +6.0% | $0 |
| 341.52 | General Government - Fees Remitted to County from Sheriff | $362,108 | $337,738 | +7.2% | $0 |
| 341.53 | General Government - Fees Remitted to County from Clerk of Circuit Court | $681 | $971 | -29.9% | $0 |
| 341.55 | General Government - Fees Remitted to County from Supervisor of Elections | $6,031 | $5,230 | +15.3% | $0 |
| 341.56 | General Government - Fees Remitted to County from Property Appraiser | $51,135 | $55,369 | -7.6% | $0 |
| 341.9 | General Government - Other General Government Charges and Fees | $30,089 | $42,335 | -28.9% | $0 |
| 342.1 | Public Safety - Law Enforcement Services | $2,914,447 | $2,727,998 | +6.8% | $0 |
| 342.4 | Public Safety - Emergency Management Service Fees / Charges | $475,346 | $462,387 | +2.8% | $0 |
| 342.5 | Public Safety - Protective Inspection Fees | $9,265 | $16,545 | -44.0% | $0 |
| 342.6 | Public Safety - Ambulance Fees | $6,550,986 | $6,140,574 | +6.7% | $0 |
| 342.9 | Public Safety - Other Public Safety Charges and Fees | $1,550,859 | $1,502,447 | +3.2% | $0 |
| 343.4 | Physical Environment - Garbage / Solid Waste | $3,524,854 | $3,683,018 | -4.3% | $0 |
| 343.7 | Physical Environment - Conservation and Resource Management | $131,640 | $75,985 | +73.2% | $0 |
| 343.9 | Physical Environment - Other Physical Environment Charges | $64,093 | $1,567,940 | -95.9% | $0 |
| 344.9 | Transportation - Other Transportation Charges | $251,488 | $268,794 | -6.4% | $0 |
| 345.1 | Economic Environment - Housing | $267,678 | $322,453 | -17.0% | $0 |
| 346.4 | Human Services - Animal Control and Shelter Fees | $14,800 | $18,780 | -21.2% | $0 |
| 346.9 | Human Services - Other Human Services Charges | $137,043 | $0 | ||
| 347.5 | Culture / Recreation - Special Recreation Facilities | $72,071 | $60,940 | +18.3% | $0 |
| 348.12 | Court-Related Revenues - County Court Criminal - Service Charges | $12,254 | $15,271 | -19.8% | $0 |
| 348.13 | Court-Related Revenues - County Court Criminal - Court Costs | $50,879 | $55,189 | -7.8% | $0 |
| 348.14 | Court-Related Revenues - County Court Criminal - Non-Local Fines and Forfeitures | $1,313 | $79,264 | -98.3% | $0 |
| 348.22 | Court-Related Revenues - Circuit Court Criminal - Service Charges | $19,058 | $17,683 | +7.8% | $0 |
| 348.23 | Court-Related Revenues - Circuit Court Criminal - Court Costs | $65,914 | $72,891 | -9.6% | $0 |
| 348.31 | Court-Related Revenues - County Court Civil - Filing Fees | $501,277 | $418,576 | +19.8% | $0 |
| 348.32 | Court-Related Revenues - County Court Civil - Service Charges | $20,012 | $6,306 | +217.3% | $0 |
| 348.41 | Court-Related Revenues - Circuit Court Civil - Filing Fees | $349,430 | $292,545 | +19.4% | $0 |
| 348.42 | Court-Related Revenues - Circuit Court Civil - Service Charges | $63,563 | $55,769 | +14.0% | $0 |
| 348.48 | Court-Related Revenues - Circuit Court Civil - Fees and Service Charges | $11,018 | $10,065 | +9.5% | $0 |
| 348.51 | Court-Related Revenues - Traffic Court - Filing Fees | $49,137 | $0 | ||
| 348.52 | Court-Related Revenues - Traffic Court - Service Charges | $50,805 | $84,841 | -40.1% | $0 |
| 348.53 | Court-Related Revenues - Traffic Court - Court Costs | $185,535 | $186,271 | -0.4% | $0 |
| 348.54 | Court-Related Revenues - Traffic Court - Non-Local Fines and Forfeitures | $34,409 | $34,470 | -0.2% | $0 |
| 348.61 | Court-Related Revenues - Juvenile Court - Filing Fees | $315 | $200 | +57.5% | $0 |
| 348.62 | Court-Related Revenues - Juvenile Court - Service Charges | $767 | $775 | -1.0% | $0 |
| 348.63 | Court-Related Revenues - Juvenile Court - Court Costs | $31 | $17 | +82.4% | $0 |
| 348.71 | Court-Related Revenues - Probate Court - Filing Fees | $137,760 | $129,000 | +6.8% | $0 |
| 348.72 | Court-Related Revenues - Probate Court - Service Charges | $14,349 | $17,584 | -18.4% | $0 |
| 348.88 | Court-Related Revenues - Court Service Reimbursement - Probation / Alternatives | $92,041 | $0 | ||
| 348.921 | Court-Related Revenues - Restricted Board Revenue - Court Innovations / Local Requirements | $67,987 | $0 | ||
| 348.922 | Court-Related Revenues - Restricted Board Revenue - Legal Aid | $2,014 | $0 | ||
| 348.93 | Court-Related Revenues - Restricted Board Revenue - State Court Facility Surcharge ($30) | $166,276 | $163,880 | +1.5% | $0 |
| 348.99 | Court-Related Revenues - Restricted Board Revenue - Other Collections Transferred to BOCC | $18,772 | $20,456 | -8.2% | $0 |
| 348.24 | Court-Related Revenues - Circuit Court Criminal - Non-Local Fines and Forfeitures | $2,295 | |||
| 349 | Other Charges for Services (Not Court-Related) | -$2 | |||
| Judgments, Fines, and Forfeits | $859,870 | $737,637 | +16.6% | $0 | |
| 351.1 | Court-Ordered Judgments and Fines - As Decided by County Court Criminal | $100,111 | $0 | ||
| 351.2 | Court-Ordered Judgments and Fines - As Decided by Circuit Court Criminal | $197,490 | $265,995 | -25.8% | $0 |
| 351.5 | Court-Ordered Judgments and Fines - As Decided by Traffic Court | $256,976 | $238,139 | +7.9% | $0 |
| 351.8 | Court-Ordered Judgments and Fines - 10% of Fines to Public Records Modernization TF | $99,359 | $93,866 | +5.9% | $0 |
| 352 | Fines - Library | $5,721 | $6,694 | -14.5% | $0 |
| 354 | Fines - Local Ordinance Violations | $200,213 | $132,943 | +50.6% | $0 |
| Miscellaneous Revenues | $133,696,508 | $115,118,715 | +16.1% | $103,050,624 | |
| 361.1 | Interest and Other Earnings - Interest | $8,100,504 | $5,782,986 | +40.1% | $0 |
| 362 | Rents and Royalties | $16,882 | $213,426 | -92.1% | $0 |
| 364 | Sales - Disposition of Fixed Assets | $818,136 | $324,302 | +152.3% | $0 |
| 365 | Sales - Sale of Surplus Materials and Scrap | $12,559 | $16,188 | -22.4% | $0 |
| 366 | Contributions and Donations from Private Sources | $80,831 | $47,166 | +71.4% | $0 |
| 369.9 | Other Miscellaneous Revenues - Other | $124,667,596 | $108,720,413 | +14.7% | $103,050,624 |
| 369.3 | Other Miscellaneous Revenues - Settlements | $14,234 | |||
| Other Sources | $12,640,434 | $4,769,255 | +165.0% | $0 | |
| 381 | Non-Operating - Inter-Fund Group Transfers In | $9,014,299 | $2,481,769 | +263.2% | $0 |
| 383.2 | Proceeds - Installment Purchase | $219,642 | $514,410 | -57.3% | $0 |
| 384 | Proceeds - Debt Proceeds | $3,397,032 | $0 | ||
| 389.9 | Proprietary Non-Operating Sources - Other Non-Operating Sources | $9,461 | $0 | ||
| 383.1 | Proceeds - Leases - Financial Agreements | $1,773,076 | |||
| Total, all account codes | $308,166,728 | $276,356,203 | +11.5% | $103,050,624 |
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) | $146,041,206 | $123,776,221 | +18.0% | $101,492,434 | |
| 511 | Legislative | $586,230 | $539,592 | +8.6% | $0 |
| 512 | Executive | $822,448 | $531,601 | +54.7% | $0 |
| 513 | Financial and Administrative | $122,790,791 | $105,579,571 | +16.3% | $101,492,434 |
| 514 | Legal Counsel | $625,322 | $432,714 | +44.5% | $0 |
| 515 | Comprehensive Planning | $862,655 | $702,554 | +22.8% | $0 |
| 519 | Other General Government Services | $20,353,760 | $15,990,189 | +27.3% | $0 |
| Public Safety | $79,765,456 | $68,274,703 | +16.8% | $0 | |
| 521 | Law Enforcement | $32,813,004 | $29,557,689 | +11.0% | $0 |
| 522 | Fire Control | $10,200,122 | $7,585,032 | +34.5% | $0 |
| 523 | Detention and/or Correction | $17,853,042 | $16,060,380 | +11.2% | $0 |
| 524 | Protective Inspections | $2,076,581 | $1,689,454 | +22.9% | $0 |
| 525 | Emergency and Disaster Relief Services | $6,314,986 | $3,265,030 | +93.4% | $0 |
| 526 | Ambulance and Rescue Services | $9,063,895 | $8,755,973 | +3.5% | $0 |
| 527 | Medical Examiners | $489,302 | $479,131 | +2.1% | $0 |
| 529 | Other Public Safety | $954,524 | $882,014 | +8.2% | $0 |
| Physical Environment | $14,722,376 | $15,168,749 | -2.9% | $0 | |
| 534 | Garbage / Solid Waste Control Services | $10,874,882 | $11,783,508 | -7.7% | $0 |
| 535 | Sewer / Wastewater Services | $2,285 | $2,486 | -8.1% | $0 |
| 537 | Conservation and Resource Management | $1,917,009 | $1,637,314 | +17.1% | $0 |
| 538 | Flood Control / Stormwater Management | $287,027 | $148,162 | +93.7% | $0 |
| 539 | Other Physical Environment | $1,641,173 | $1,597,279 | +2.7% | $0 |
| Transportation | $21,657,326 | $21,724,228 | -0.3% | $0 | |
| 541 | Road and Street Facilities | $21,413,417 | $21,375,716 | +0.2% | $0 |
| 549 | Other Transportation Systems / Services | $243,909 | $194,042 | +25.7% | $0 |
| 542 | Airports | $154,470 | |||
| Economic Environment | $4,760,014 | $4,076,759 | +16.8% | $0 | |
| 552 | Industry Development | $3,543,512 | $2,795,513 | +26.8% | $0 |
| 553 | Veteran's Services | $272,848 | $220,886 | +23.5% | $0 |
| 554 | Housing and Urban Development | $943,654 | $1,060,360 | -11.0% | $0 |
| Human Services | $4,280,364 | $14,052,877 | -69.5% | $0 | |
| 561 | Hospital Services | $13,554 | $0 | ||
| 562 | Health Services | $427,107 | $282,879 | +51.0% | $0 |
| 563 | Mental Health Services | $612,577 | $530,865 | +15.4% | $0 |
| 564 | Public Assistance Services | $2,524,414 | $12,580,648 | -79.9% | $0 |
| 569 | Other Human Services | $702,712 | $658,485 | +6.7% | $0 |
| Culture / Recreation | $3,156,381 | $3,483,704 | -9.4% | $0 | |
| 571 | Libraries | $1,200,267 | $1,286,665 | -6.7% | $0 |
| 572 | Parks and Recreation | $1,955,634 | $2,165,257 | -9.7% | $0 |
| 579 | Other Culture / Recreation | $480 | $31,782 | -98.5% | $0 |
| Other Uses and Non-Operating | $4,324,497 | $2,294,259 | +88.5% | $0 | |
| 581 | Inter-fund Group Transfers Out | $4,324,497 | $2,294,259 | +88.5% | $0 |
| Court-Related Expenditures | $6,514,823 | $5,565,604 | +17.1% | $0 | |
| 601 | General Administration - Court Administration | $11,183 | $17,070 | -34.5% | $0 |
| 602 | General Administration - State Attorney Administration | $18,285 | $19,981 | -8.5% | $0 |
| 603 | General Administration - Public Defender Administration | $3,424 | $7,416 | -53.8% | $0 |
| 604 | General Administration - Clerk of Court Administration | $534,329 | $528,010 | +1.2% | $0 |
| 608 | General Administration - Jury Management | $117,419 | $120,156 | -2.3% | $0 |
| 614 | Circuit Court - Criminal - Clerk of Court Administration | $495,135 | $381,409 | +29.8% | $0 |
| 623 | Circuit Court - Criminal - Pre-Trial Release | $154,328 | $137,168 | +12.5% | $0 |
| 634 | Circuit Court - Civil - Clerk of Court Administration | $68,001 | $32,699 | +108.0% | $0 |
| 654 | Circuit Court - Family - Clerk of Court Administration | $790,654 | $614,218 | +28.7% | $0 |
| 663 | Circuit Court - Family - Pro Se Services | $150,262 | $78,580 | +91.2% | $0 |
| 674 | Circuit Court - Juvenile - Clerk of Court Administration | $178,087 | $196,699 | -9.5% | $0 |
| 682 | Circuit Court - Juvenile - Alternative Dispute Resolution | $2,493 | $0 | ||
| 685 | Circuit Court - Juvenile - Guardian Ad Litem | $18,434 | $3,189 | +478.0% | $0 |
| 694 | Circuit Court - Probate - Clerk of Court Administration | $143,997 | $138,883 | +3.7% | $0 |
| 711 | General Court-Related Operations - Courthouse Security | $1,350,194 | $1,326,119 | +1.8% | $0 |
| 712 | General Court-Related Operations - Courthouse Facilities | $824,303 | $457,006 | +80.4% | $0 |
| 713 | General Court-Related Operations - Information Systems | $766,522 | $687,539 | +11.5% | $0 |
| 714 | General Court-Related Operations - Public Law Library | $138,710 | $149,099 | -7.0% | $0 |
| 716 | General Court-Related Operations - Clerk of Court-Related Technology | $7,632 | $0 | ||
| 719 | General Court-Related Operations - Other Costs | $65,745 | $114,703 | -42.7% | $0 |
| 724 | County Court - Criminal - Clerk of Court Administration | $112,694 | $196,659 | -42.7% | $0 |
| 733 | County Court - Criminal - Misdemeanor Probation | $155,360 | $0 | ||
| 744 | County Court - Civil - Clerk of Court Administration | $98,440 | $81,314 | +21.1% | $0 |
| 764 | County Court - Traffic - Clerk of Court Administration | $309,192 | $277,687 | +11.3% | $0 |
| Total, all account codes | $285,222,443 | $258,417,104 | +10.4% | $101,492,434 |
Municipal governments in Highlands County
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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