Florida / Fiscal data / Local government finances / Fernandina Beach
Fernandina 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 Nassau County: Nassau County government
Revenues and expenditures by fiscal yearMunicipal governmentFY2024: $87,279,424 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: $87,279,424
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: $73,977,778
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 | $24,915,178 | $24,774,440 | +0.6% | |
| 311 | Ad Valorem Taxes | $18,396,365 | $17,732,778 | +3.7% |
| 312.41 | First Local Option Fuel Tax (1 to 6 Cents Local Option Fuel Tax) | $412,231 | $468,369 | -12.0% |
| 312.43 | Second Local Option Fuel Tax (1 to 5 Cents Local Option Fuel Tax) - Municipal Proceeds | $2,496,550 | $2,550,907 | -2.1% |
| 312.51 | Insurance Premium Tax for Firefighters' Pension | $633,209 | $265,134 | +138.8% |
| 312.52 | Insurance Premium Tax for Police Officers' Retirement | $391,412 | $173,604 | +125.5% |
| 314.1 | Utility Service Tax - Electricity | $1,188,620 | $1,141,821 | +4.1% |
| 314.3 | Utility Service Tax - Water | -$9 | -$504 | -98.2% |
| 314.4 | Utility Service Tax - Gas | $193,717 | $153,682 | +26.1% |
| 315.2 | Local Communications Services Taxes | $972,530 | ||
| 316 | Local Business Tax (Chapter 205, F.S.) | $230,553 | $223,253 | +3.3% |
| 312.3 | County Ninth-Cent Voted Fuel Tax | $1,149,171 | ||
| 314.9 | Utility Service Tax - Other | $916,225 | ||
| Permits, Fees, and Special Assessments | $5,353,461 | $4,163,362 | +28.6% | |
| 322 | Building Permits (Buildling Permit Fees) | $759,826 | $1,048,189 | -27.5% |
| 322.9 | Permits - Other | $182,635 | $118,881 | +53.6% |
| 323.1 | Franchise Fee - Electricity | $1,858,159 | $1,845,987 | +0.7% |
| 323.4 | Franchise Fee - Gas | $37,844 | $41,499 | -8.8% |
| 323.7 | Franchise Fee - Solid Waste | $130,055 | ||
| 324.11 | Impact Fees - Residential - Public Safety | $138,631 | ||
| 324.61 | Impact Fees - Residential - Culture / Recreation | $497,940 | ||
| 324.91 | Impact Fees - Residential - Other | $414,294 | $1,012,587 | -59.1% |
| 329.1 | Inspection Fee | $16,950 | ||
| 329.2 | Stormwater Fee | $1,035,337 | ||
| 329.5 | Other Fees and Special Assessments | $281,790 | $96,219 | +192.9% |
| Intergovernmental Revenues | $4,042,590 | $1,696,211 | +138.3% | |
| 331.2 | Federal Grant - Public Safety | $2,560 | ||
| 331.41 | Federal Grant - Transportation - Airport Development | $169,290 | ||
| 331.7 | Federal Grant - Culture / Recreation | $50,000 | ||
| 332 | Other Financial Assistance - Federal Source | $287,067 | $39,728 | +622.6% |
| 334.1 | State Grant - General Government | $48,825 | ||
| 334.2 | State Grant - Public Safety | $4,951 | $172,760 | -97.1% |
| 334.39 | State Grant - Physical Environment - Other Physical Environment | $903,486 | $110,915 | +714.6% |
| 334.41 | State Grant - Transportation - Airport Development | $214,205 | ||
| 334.7 | State Grant - Culture / Recreation | $361,762 | ||
| 335.125 | State Shared Revenues - General Government - Municipal Revenue Sharing Program | $367,541 | ||
| 335.14 | State Shared Revenues - General Government - Mobile Home License Tax | $853 | $678 | +25.8% |
| 335.15 | State Shared Revenues - General Government - Alcoholic Beverage License Tax | $26,826 | $24,923 | +7.6% |
| 335.18 | State Shared Revenues - General Government - Local Government Half-Cent Sales Tax Program | $1,135,776 | ||
| 335.22 | State Shared Revenues - Public Safety - Enhanced 911 Fee | $12,656 | ||
| 335.48 | State Shared Revenues - Transportation - Other Transportation | $92,460 | $96,683 | -4.4% |
| 335.9 | State Shared Revenues - Other | $38,871 | $384,325 | -89.9% |
| 337.2 | Grants from Other Local Units - Public Safety | $284,061 | ||
| 337.7 | Grants from Other Local Units - Culture / Recreation | $41,400 | ||
| 331.9 | Federal Grant - Other Federal Grants | $227,402 | ||
| 334.49 | State Grant - Transportation - Other Transportation | $68,228 | ||
| 334.9 | State Grant - Other | $439,791 | ||
| 337.1 | Grants from Other Local Units - General Government | $130,778 | ||
| Charges for Services | $25,744,444 | $24,407,790 | +5.5% | |
| 341.2 | General Government - Internal Service Fund Fees and Charges | $2,515,204 | $2,250,716 | +11.8% |
| 341.3 | General Government - Administrative Service Fees | $12,529 | ||
| 342.6 | Public Safety - Ambulance Fees | $332,273 | $757,784 | -56.2% |
| 343.3 | Physical Environment - Water Utility | $5,292,160 | $11,221,546 | -52.8% |
| 343.4 | Physical Environment - Garbage / Solid Waste | $3,128,402 | $3,493,974 | -10.5% |
| 343.5 | Physical Environment - Sewer / Wastewater Utility | $6,800,397 | ||
| 343.8 | Physical Environment - Cemetary | $182,234 | ||
| 344.1 | Transportation - Airports | $1,128,955 | $7,868 | +14248.7% |
| 347.2 | Culture / Recreation - Parks and Recreation | $830,243 | $5,490,243 | -84.9% |
| 347.4 | Culture / Recreation - Special Events | $2,520 | ||
| 347.5 | Culture / Recreation - Special Recreation Facilities | $5,433,745 | ||
| 348.85 | Court-Related Revenues - Court Service Reimbursement - State Reimbursement | $73,075 | ||
| 349 | Other Charges for Services (Not Court-Related) | $12,707 | ||
| 341.9 | General Government - Other General Government Charges and Fees | $11,912 | ||
| 343.9 | Physical Environment - Other Physical Environment Charges | $931,249 | ||
| 345.9 | Economic Environment - Other Economic Environment Charges | $242,498 | ||
| Judgments, Fines, and Forfeits | $67,959 | $75,072 | -9.5% | |
| 351.4 | Court-Ordered Judgments and Fines - As Decided by Circuit Court Civil | $8,330 | ||
| 354 | Fines - Local Ordinance Violations | $33,643 | ||
| 358.2 | Sale of Contraband Property Seized by Law Enforcement | $25,986 | ||
| 351.1 | Court-Ordered Judgments and Fines - As Decided by County Court Criminal | $13,336 | ||
| 359 | Other Judgments, Fines, and Forfeits | $61,736 | ||
| Miscellaneous Revenues | $20,992,416 | $16,562,617 | +26.7% | |
| 361.1 | Interest and Other Earnings - Interest | $2,334,747 | $2,214,854 | +5.4% |
| 361.3 | Interest and Other Earnings - Net Increase (Decrease) in Fair Value of Investments | $13,215,649 | $5,094,546 | +159.4% |
| 361.4 | Interest and Other Earnings - Gain (Loss) on Sale of Investments | $64,745 | ||
| 364 | Sales - Disposition of Fixed Assets | $362,278 | $45,023 | +704.7% |
| 366 | Contributions and Donations from Private Sources | $50,950 | $2,089,287 | -97.6% |
| 368 | Pension Fund Contributions | $4,964,047 | $4,805,902 | +3.3% |
| 369.9 | Other Miscellaneous Revenues - Other | $2,313,005 | ||
| Other Sources | $6,163,376 | $10,444,995 | -41.0% | |
| 381 | Non-Operating - Inter-Fund Group Transfers In | $4,972,565 | $10,186,578 | -51.2% |
| 383.2 | Proceeds - Installment Purchases and Capital Lease Proceeds | $1,190,811 | ||
| 384 | Proceeds - Debt Proceeds | $132,481 | ||
| 388.1 | Proceeds of General Capital Asset Dispositions - Sales | $125,936 | ||
| Total, all account codes | $87,279,424 | $82,124,487 | +6.3% |
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) | $15,045,563 | $14,893,262 | +1.0% | |
| 511 | Legislative | $249,266 | $287,004 | -13.1% |
| 512 | Executive | $1,450,429 | $1,417,390 | +2.3% |
| 513 | Financial and Administrative | $1,786,557 | $5,541,667 | -67.8% |
| 515 | Comprehensive Planning | $976,602 | $780,134 | +25.2% |
| 516 | Non-Court Information Systems | $1,011,614 | ||
| 517 | Debt Service Payments | $3,997,682 | ||
| 518 | Pension Benefits | $4,245,854 | $4,499,370 | -5.6% |
| 519 | Other General Government Services | $1,327,559 | $1,989,108 | -33.3% |
| 514 | Legal Counsel | $378,589 | ||
| Public Safety | $17,495,274 | $14,068,674 | +24.4% | |
| 521 | Law Enforcement | $7,175,439 | $6,356,581 | +12.9% |
| 522 | Fire Control | $7,301,284 | $6,152,581 | +18.7% |
| 524 | Protective Inspections | $2,309,309 | $1,559,512 | +48.1% |
| 526 | Ambulance and Rescue Services | $53,875 | ||
| 529 | Other Public Safety | $655,367 | ||
| Physical Environment | $17,357,692 | $15,068,444 | +15.2% | |
| 533 | Water Utility Services | $4,073,900 | $8,828,418 | -53.9% |
| 534 | Garbage / Solid Waste Control Services | $3,153,750 | $3,502,958 | -10.0% |
| 535 | Sewer / Wastewater Services | $5,288,093 | ||
| 536 | Water-Sewer Combination Services | $2,561,217 | ||
| 538 | Flood Control / Stormwater Management | $1,821,193 | ||
| 539 | Other Physical Environment | $459,539 | $2,737,068 | -83.2% |
| Transportation | $4,940,154 | $3,632,562 | +36.0% | |
| 541 | Road and Street Facilities | $2,705,481 | $1,806,616 | +49.8% |
| 542 | Airports | $2,234,673 | $1,825,946 | +22.4% |
| Economic Environment | $437,373 | $424,310 | +3.1% | |
| 559 | Other Economic Environment | $437,373 | $424,310 | +3.1% |
| Human Services | $129,802 | $125,853 | +3.1% | |
| 564 | Public Assistance Services | $129,802 | $125,853 | +3.1% |
| Culture / Recreation | $13,599,355 | $11,258,323 | +20.8% | |
| 571 | Libraries | $48,950 | ||
| 572 | Parks and Recreation | $6,824,674 | $11,258,323 | -39.4% |
| 575 | Special Recreation Facilities | $6,591,005 | ||
| 579 | Other Culture / Recreation | $134,726 | ||
| Other Uses and Non-Operating | $4,972,565 | $13,861,167 | -64.1% | |
| 581 | Inter-fund Group Transfers Out | $4,972,565 | $13,861,167 | -64.1% |
| Total, all account codes | $73,977,778 | $73,332,595 | +0.9% |
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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