Who says counties spend too much,
and what the counties say back.

In a one-year anniversary release, the CFO said FAFO had flagged $3.7B across local governments. The release does not list the governments. It also mentions HB 1329 (local budget transparency).

Who says so: CFO Blaise Ingoglia. Status: published

At a St. Cloud news conference the CFO put Osceola's General Fund growth since FY2019-20 more than $165M above the formula. The same day, the county said in a release that the County Manager had sent the CFO's office a written reply adding context, that FAFO still needed more information from the county, and that the county expects to keep collaborating.

Who says so: CFO Blaise Ingoglia / FAFO. Status: under exchange

Response: Written reply from County Manager (not published in the release); conciliatory tone.

Some details in this item are still being checked against primary records.

At a Boca Raton news conference the CFO said the FY2025-26 budget was about $443M over his formula and put the six-year total since 2020 at about $1.23B. The release cites a $975.6M General Fund increase versus 5.11% population growth; it does not show the inflation index or line items. Abruzzo appeared at the event, said the sheriff (~$1.1B) and fire rescue (~$700M) make up most of the budget versus ~$609M for the commission's own departments, said his records requests had gone unanswered, and invited the CFO to review the budget with him.

Who says so: CFO Blaise Ingoglia / FAFO. Status: disputed

Response: Disputed in person by County Administrator Joseph Abruzzo, who said his records requests had gone unanswered (WFLX described him as calling the claims not transparent).

CFO release puts Miami-Dade's FY2025-26 budget more than $470M above the FAFO formula. The release also puts the total over three years at $807.4 million.

Who says so: CFO Blaise Ingoglia / FAFO. Status: claim published; county response not located

Response: no response found

Some details in this item are still being checked against primary records.

City of Jacksonville is consolidated with Duval County. In June 2026 the CFO put the FY2025-26 budget $275.7M over the formula (up from about $200M in Sept. 2025) and $623M over six years. He described his inputs: 25.5% cumulative inflation, 10.49% population growth FY2019-20 to FY2025-26, and a 5% (~$69M) buffer. Mayor Donna Deegan's office called it hyper-partisan and lacking specifics, and said it was meant to lay groundwork for a property-tax cost shift. The inflation and buffer figures come from Jacksonville Today’s report of the CFO’s remarks; the release itself states the population figure.

Who says so: CFO Blaise Ingoglia / FAFO. Status: disputed

Response: Mayor’s Office called it hyper-partisan and lacking specifics.

CFO release puts Orange County's FY2025-26 budget more than $300M above the FAFO formula. The release also puts the total over six years at $747.5 million.

Who says so: CFO Blaise Ingoglia / FAFO. Status: claim published

Response: no response found

Some details in this item are still being checked against primary records.

The CFO said county funds rose $123M over six years, with $46M above the formula, and urged a 1.04-mill cut. Communications director Erick Gill said the county does not dispute the method but questions some numbers. For example, the CFO cited 200+ new employees while county budget books show about 130. The county asked for the CFO's spreadsheet.

Who says so: CFO Blaise Ingoglia / FAFO. Status: partially disputed

Response: Accepts methodology; questions figures (staffing count); requested CFO's workpapers.

CFO release puts Flagler County more than $59M above the FAFO formula (Florida Voice reported $59.8M).

Who says so: CFO Blaise Ingoglia / FAFO. Status: claim published

Response: no response found

Some details in this item are still being checked against primary records.

CFO release puts Citrus County's General Fund more than $39M above the FAFO formula over a six-year period.

Who says so: CFO Blaise Ingoglia / FAFO. Status: claim published

Response: no response found

Some details in this item are still being checked against primary records.

CFO release puts Nassau County more than $53M above the FAFO formula over a five-year growth period.

Who says so: CFO Blaise Ingoglia / FAFO. Status: claim published

Response: no response found

Some details in this item are still being checked against primary records.

At a West Palm Beach news conference, CFO Blaise Ingoglia said Palm Beach County's general fund ran about $344M above what population growth and inflation would support, and said the budget had grown $878M since FY2019-20. He gave no line items. County Administrator Joseph Abruzzo said county records show the tax-supported budget rose about $480M, not $878M, argued CPI does not track government cost drivers (construction, vehicles, labor), filed a public-records request for the calculation, and wrote to the CFO Dec. 11. As of Jan. 23, 2026, the county said it had received no answer; a CFO spokesperson replied that Abruzzo was confusing the General Fund with the Capital Improvement Fund.

Who says so: CFO Blaise Ingoglia / FAFO. Status: disputed; CFO calculation not released to county as of last report found (Jan. 23, 2026)

Response: Disputed. Abruzzo called the figures unsupported, said the CFO never showed the math, and requested records. “We have no idea how they came up with that number.” — County Administrator Joseph Abruzzo

Speaking at FIU's Biscayne Bay campus, the CFO said Miami-Dade's budget ran more than $302M above the population-plus-inflation formula. Local 10 noted no audit underlies the figure. Mayor Daniella Levine Cava responded the same day, saying the county cut its millage two years running to the lowest since 1982, absorbed state cuts and unfunded mandates, merged departments and cut executive pay.

Who says so: CFO Blaise Ingoglia / FAFO. Status: disputed

Response: Mayor Levine Cava defended county finances as transparent and fiscally responsible.

At a Bradenton news conference, the CFO said Manatee's FY2024-25 budget was $112.4M above the formula, after General Fund growth of 69% over five years. He said the amount equals a 1.09-mill cut, about $545 a year on a $500,000 home. At least one commissioner called the review accurate. In January 2026 the county's Government Efficiency Liaison Committee asked the CFO for the promised line-item audit. Staff said they had only the result, not the inputs. The CFO's office did not answer the Observer.

Who says so: CFO Blaise Ingoglia / FAFO. Status: unresolved; underlying data requested by county

Response: No formal rebuttal; county committee requested the underlying audit (Jan. 2026). In June 2026 the committee reportedly called the DOGE report off base. “We have the end of the math equation” — Stephanie Garrison, Manatee County Government Relations director

Some details in this item are still being checked against primary records.

The CFO said Seminole overspent $48M since FY2019-20 and that the figure rose to $77M after counting a September 2025 millage increase. In an Oct. 15 letter, the commission said the CFO ignored about $120M in state-required costs (jail, transit) and that a $35M shortfall forced the tax increase.

Who says so: CFO Blaise Ingoglia / FAFO. Status: disputed

Response: Commission letter disputing the finding and asking the CFO to reconsider. “This is not the correct narrative because that's not what happened.” — Commission Chairman Jay Zembower

Some details in this item are still being checked against primary records.

At a Pembroke Pines news conference the CFO said Broward's budget rose $617M (47.2%) from 2019 to 2024 and put about $189M of that above population and inflation growth. That evening County Administrator Monica Cepero said the county could not verify the data sources, that the population and inflation inputs did not match standard sources, that the increase was about $536M rather than ~$618M, and that the figures were not findings from DOGE's July site visit, for which no report had been released.

Who says so: CFO Blaise Ingoglia / FAFO. Status: disputed

Response: Disputed inputs and the size of the budget increase (statement by County Administrator Monica Cepero).

The CFO said Alachua's General Fund grew $140M (77%) since FY2019-20 and that $84M of that was above the formula. When a reporter asked him to define the term he used, he declined and named no programs. Communications director Mark Sexton said the county would take a couple of days to review. Florida Phoenix noted the FY2026 budget of $947M cut the countywide millage, a move the commission chair tied to fiscal responsibility.

Who says so: CFO Blaise Ingoglia / FAFO. Status: claim published; formal response not located

Response: Initial: reviewing. No formal written rebuttal found.

Some details in this item are still being checked against primary records.

The CFO said Hillsborough's spending over five years ran about $278M-$279M above population and inflation growth. He cited examples (bias training, vehicle allowances) totaling about $1.5M. Axios notes that is under 1% of the figure. County Administrator Bonnie Wise wrote commissioners that the $859M increase went about half to public safety and partly to protecting the AAA rating, and that it closed service gaps (four fire stations, sidewalks, repaving). Commissioner Joshua Wostal called the CFO's method reasonable and fair.

Who says so: CFO Blaise Ingoglia / FAFO. Status: disputed (split within the county commission)

Response: County Administrator Bonnie Wise's memo to commissioners rebutted the claim; one commissioner (Wostal) backed the CFO.

Some details in this item are still being checked against primary records.

The CFO's release says Orange County's General Fund is $190M higher than his formula allows (its headline says nearly $200M). In an Oct. 1, 2025 statement, Mayor Demings said the county stands by its investments, which follow resident needs and recommendations from citizen task forces. He did not address specific examples the state cited. Florida DOGE's January 2026 report separately cites $12.2M (conservation) and $3.4M (mental health) as department-level amounts above a growth-plus-5% benchmark.

Who says so: CFO Blaise Ingoglia / FAFO. Status: disputed

Response: Mayor Demings defended the county's spending priorities.

The CFO issued investigative subpoenas for records and testimony from Orange County employees who handled DEI-related grants. He alleged that staff renamed or retagged files, and said records for five of six known programs were absent from about 1.2M emails DOGE reviewed. Mayor Jerry Demings denied it within hours, saying the county cooperated fully and no employee altered or deleted documents.

Who says so: CFO Blaise Ingoglia / Florida DOGE. Status: allegation; no outcome found

Response: Denied the allegations; said the county cooperated fully. “We welcome the opportunity for full public transparency on this issue.” — Mayor Jerry Demings

Three Palestinian-American residents (attorneys Sunny Osment and David Piña) filed a new taxpayer suit in October 2025 against Clerk Mike Caruso. They alleged the investments were politically motivated, breached the policy's diversification rule, and carried risk after rating downgrades. On July 22, 2026, Circuit Judge Glenn Kelley dismissed it. He found the plaintiffs' claimed harms speculative and insufficient for a taxpayer action, and noted the bonds were bought with surplus funds rather than operating money. Plaintiffs' lawyers said they were exploring an appeal.

Who says so: Three Palm Beach County residents (plaintiffs). Status: dismissed at trial level July 22, 2026; appeal status UNVERIFIED

Response: Clerk welcomed dismissal; cited safety, liquidity and market-rate returns as investment goals.

Some details in this item are still being checked against primary records.

These are investments of the county's cash portfolio, not spending. The Clerk & Comptroller manages the portfolio. Timeline as reported: about $40M in 2022 (The Lever); $25M bought just after Oct. 7, 2023 and $135M on Oct. 31, 2023; about $700M (~15% of a ~$4.7B portfolio) by April-May 2024 under Clerk Joseph Abruzzo; $1B after a $350.5M purchase announced Jan. 6, 2026 by Clerk Mike Caruso, about 20% of the portfolio per WLRN (July 2026). WLRN reported, citing the clerk’s office, that the bonds pay 0.55 to 1.00 points more than short-term Treasuries and that the $1B position should earn about $136M in interest over two to three years, about $23M more than alternatives. Abruzzo became county administrator.

Who says so: Palm Beach County Clerk & Comptroller (holdings figures); critics say concentration is risky/political. Status: held as of the latest report

Response: Clerk's office says decisions are driven by returns and safety; cites interest premium over Treasuries.

Some details in this item are still being checked against primary records.

The Board of County Commissioners sets the investment-policy cap. As reported: 5% to 10% in 2021, Abruzzo's first year; 10% to 15% by unanimous vote in March 2024 (JTA); 15% to 18%, described as temporary, by unanimous vote on Oct. 21, 2025 (clerk’s release). The policy requires an A rating or better at the time of purchase. Moody's (Sept. 2024) and S&P (Oct. 2024) later downgraded Israel.

Who says so: Palm Beach County Board of County Commissioners (action). Status: 18% cap (temporary) as of Oct. 21, 2025

Some details in this item are still being checked against primary records.

Three anonymous Palestinian-American residents, backed by the Break the Bonds campaign and represented by David Piña, sued Clerk Joseph Abruzzo in Palm Beach County circuit court. They alleged the investments broke state and county rules on prudence and on keeping ideology out of investment decisions, and claimed psychological harm. Abruzzo moved to dismiss (Nov. 2024), citing sovereign immunity, separation of powers, and lack of standing. Plaintiffs voluntarily dropped the case in early 2025 over procedural issues (WLRN).

Who says so: Three Palm Beach County residents (plaintiffs). Status: voluntarily dismissed (early 2025)

Response: Clerk called the suit frivolous, cited $172M in county interest earnings, and moved to dismiss with prejudice.

Some details in this item are still being checked against primary records.

State Treasury, under CFO Jimmy Patronis, held $250M after a $50M purchase on March 19, 2024 (CFO release). It held $80M before Oct. 7, 2023 and added $120M after (Bond Buyer, Apr. 9, 2024). WLRN (Jan. 2026) called the state the second-largest holder at about $350M. Bond Buyer and JTA (2024) name Broward County, Miami-Dade County, Miami Beach, and Boca Raton as post-Oct. 7 buyers, but give no amounts. Florida law has allowed local governments to buy Israel bonds since 2008 (JTA).

Who says so: Florida CFO (state holdings). Status: context

Some details in this item are still being checked against primary records.

The commission approved the county share of a $2.3B Rays ballpark and mixed-use project, capped at $796M: $360M Community Investment Tax, $263M tourist-tax-backed, $103M other funds, $30M federal disaster-recovery money, as reported by WUSF (those parts add up to $756M; the remaining $40M of the cap is not itemized in the report). The Rays cover more than $1.3B plus overruns. The cap is $100M below the May MOU. Yes: Hagan, Cohen, Myers, Miller, Boles. No: Cepeda, Wostal. Supporters cited transformative development and regional exposure. Wostal objected that voters were told in 2024 the CIT would not fund new stadiums. Tampa City Council approved $80M (4-3) the day before.

Who says so: Commissioners Wostal and Cepeda (dissent); public opposition over use of sales-tax revenue. Status: approved; definitive agreements/closing UNVERIFIED

Response: Majority framed it as a historic economic-development investment; Rays bear overruns. “the largest, most transformative development in Hillsborough County's history” — Commission Chair Ken Hagan

Some details in this item are still being checked against primary records.

The commission unanimously adopted 8.75 mills (up from 8.25) and a $197.7M FY2025-26 budget. That rate is 12.13% above rollback. The TRIM notice had proposed 9.00 mills, which the board lowered at a Sept. 2 workshop. At a Sept. 9 hearing residents objected to the rate and to increases in the EMS ($154 to $200) and fire ($129 to $250) assessments, and asked for gradual increases, citing retirees on fixed incomes. The chair cited public-safety, health-insurance and inflation costs and the need for reserves.

Who says so: Levy County residents (public hearing speakers). Status: adopted

Response: Chair Desiree Mills cited public-safety and insurance costs and reserves; board chose a rate below the 9.00-mill TRIM rate.

Some details in this item are still being checked against primary records.

Commissioners voted 4-1 to raise the base property-tax rate by 0.5 mills. They cited a $35M deficit, insurance costs, inflation, and law-enforcement pay (Orlando Sentinel via Florida Phoenix). The CFO then cited the increase when raising his Seminole figure from $48M to $77M.

Who says so: CFO Blaise Ingoglia (criticism); dissenting commissioner. Status: adopted

Response: Commission said state mandates and a $35M shortfall forced the increase.

Some details in this item are still being checked against primary records.

Pinellas commissioners approved $312.5M in tourist-tax-backed bonds 5-2 on Dec. 17, 2024, after delaying the vote on Nov. 19 following hurricane damage to Tropicana Field. The Rays had until March 31, 2025 to meet funding benchmarks. They announced on March 13, 2025 that they would not proceed. The deal ended under its own terms on April 1, 2025.

Who says so: Opponents on the commission (2 no votes) and residents; Rays cited county's delay. Status: terminated April 1, 2025

Response: County deferred, then approved the bonds; the deal lapsed when the team withdrew.

Some details in this item are still being checked against primary records.

In a June 2026 special session the Legislature passed a joint resolution for the Nov. 2026 ballot. It needs 60% to pass. It would raise the homestead exemption to $150K (2027) and $250K (2028), cut the non-homestead assessment cap from 10% to 5%, phase in exemptions for new residents over five years, and limit property-tax revenue to listed essential functions. The CFO and Governor presented the FAFO reviews as the case for property-tax cuts (Florida Phoenix, Sept. 2025).

Who says so: Florida Legislature / Gov. DeSantis. Status: on Nov. 2026 ballot

Some details in this item are still being checked against primary records.

The Executive Office of the Governor's DOGE team, created by EO 25-44 (Feb. 24, 2025) and required to report under Ch. 2025-199, Laws of Florida, combined site-visit findings with the CFO's FAFO figures. It claims the five largest counties' non-public-safety general fund growth beat population plus inflation by more than $1B in four years. County-specific items include Palm Beach ($344M, with the sheriff's budget said to be below the growth line), Orange ($12.2M conservation, $3.4M mental health vs. a growth-plus-5% benchmark), Hillsborough (more than $14M in grants above budgeted amounts), and Broward (County Attorney personnel costs up $8.5M, ~80%, FY2019-20 to FY2025-26).

Who says so: Executive Office of the Governor, Florida DOGE. Status: published

Some details in this item are still being checked against primary records.

At its Dec. 8, 2025 meeting the Joint Legislative Auditing Committee ordered Auditor General operational audits of three cities and a DDA, none of them counties. It voted unanimously to act against Baker, Jefferson, and Liberty counties if their overdue required financial reports did not arrive by staff deadlines (Dec. 15, 2025 / Jan. 15, 2026).

Who says so: Joint Legislative Auditing Committee. Status: deadline-based; outcome not checked

Response: no response found

Some details in this item are still being checked against primary records.