The five largest counties by budget in Florida, according to the Center for Digital Government*, are Miami-Dade, Broward, Palm Beach, Hillsborough and Orange.
The overall budget in Miami-Dade County for FY 2023 is $10.4 billion, with an estimated IT budget of $210 million.
In terms of budget timelines, county documents outline the following for FY 2023-2024:
- Feb. 8: FY 2022-23 and FY 2023-24 business plans and FY 2023-24 budget submissions are due
- March-May: departmental budget meetings and preparation occur, along with the mayor’s budget address, which outlines funding priorities for the new fiscal year
- June: the mayor’s FY 2023-24 proposed budget and multiyear capital plan are presented
- July 18: the Board of County Commissioners (BOCC) Committee of the Whole, public hearings and the setting of tentative millage rates occur
- August: notices of FY 2023-24 tentative tax rates are mailed and town hall meetings are held throughout the county
- Sept. 7 and 21: public budget hearings take place
- October: the county’s FY 2023-24 adopted budget and multiyear capital plan become effective and the new fiscal year begins
Second is Broward County, which has an overall budget in FY 2024 of $8.7 billion and an estimated IT budget of $173.8 million.
According to the county’s website, its budget calendar is as follows:
- February: the County Commission meets to discuss the upcoming year’s fiscal policy, and county agencies submit proposals for new capital projects and re-estimations of existing projects to the Office of Management and Budget
- March and April: county agencies submit operating budget proposals to the Office of Management and Budget, and the county commission holds budget workshops
- May and June: constitutional officers submit proposed budgets, the County Commission holds budget workshops and the county administrator develops operating and capital budget recommendations
- July: the county administrator finalizes budget recommendations and recommended operating budget and capital programs are transmitted to the County Commission and posted online
- August: the County Commission holds final workshops
- September: two public hearings are held to adopt the county’s operating budget, capital budget and five-year capital program
- October: The fiscal year begins
Third is Palm Beach County, which in FY 2023 has an overall budget of $6.7 billion and an estimated IT budget of $134.2 million.
According to the county’s website, its budget timeline is:
- March: departments develop their budget requests
- April: the county Office of Financial Management and Budget reviews departments’ requests
- May: The county’s management team meets to make funding decisions
- June: budget workshops begin
- September: public hearings occur
- October: the county’s new fiscal year begins
Fourth is Hillsborough County, which in FY 2023 has an overall budget of $6.6 billion and an estimated IT budget of $131.1 million.
According to budget documents, the county employs a biennial budget process. However, Florida statutes set requirements to adopt the annual budget for the ensuing fiscal year. Primary requirements include:
- July 1: the property appraiser must certify the preliminary taxable property value within each taxing district
- Within 35 days of either July 1 or the date the property appraiser certifies the taxable value of property, whichever is last, the Board of County Commissioners (BOCC) must tell the property appraiser the date, time and place for the first statutorily required public hearing on the proposed budget and millage rates
- Within 65 to 80 days of July 1 or when the property appraiser certifies the taxable value, the BOCC must hold a public hearing after 5 p.m. to hear public testimony and adopt a tentative budget and millage rates
- Within 15 days after the first statutorily required public hearing, the county is required to publish two advertisements in a newspaper of general circulation in the county summarizing the budget and declaring intent to adopt it
- At least two days and no later than five days after the advertisements have been published, the second statutorily required public hearing must be held to receive public input and to adopt final millage rates and the final budget
- Within three days of the final public hearing, copies of completed ordinances or resolutions adopting the final millages and budget must be forwarded to the property appraiser, tax collector and the Florida Department of Revenue
Fifth is Orange County, which in FY 2023 has an overall budget of $6.2 billion and an estimated IT budget of $124.3 million.
According to county documents, the budget process begins in the fall of each year with its strategic financial plan, which is typically presented to the board of supervisors in December. In January, the County Budget and Finance Office begins the budget development process, with the compiled and balanced budget presented to the board in mid-June during public budget hearings. Then in late June, the board adopts the budget on a simple majority vote.
*The Center for Digital Government is part of e.Republic, the parent company of Industry Insider — Florida.
