{
 "compiledOn": "2026-10-25",
 "statusKey": {
  "verified": "read in a primary document",
  "inferred": "reasoned from verified facts",
  "not_found": "looked for and absent"
 },
 "findings": [
  {
   "topic": "audited statements: capital",
   "county": "escambia",
   "scope": null,
   "claim": "capital_assets_cost_governmental: 1926869163 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20escambia%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF p.88 (Note 3A); MD&A p.44. Cost = land+CIP 131,925,265 + depreciable/amortizable 1,794,943,898. Includes right-to-use and subscription assets. General Fund of County includes Clerk/Sheriff/PA/SOE/TC so their assets are consolidated."
  },
  {
   "topic": "audited statements: accumulated",
   "county": "escambia",
   "scope": null,
   "claim": "accumulated_depreciation_governmental: 1008514035 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20escambia%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF p.88 (Note 3A); MD&A p.44"
  },
  {
   "topic": "audited statements: net",
   "county": "escambia",
   "scope": null,
   "claim": "net_capital_assets_governmental: 918355128 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20escambia%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF p.88 (Note 3A); MD&A p.44. cost - AD = net checked."
  },
  {
   "topic": "audited statements: accum",
   "county": "escambia",
   "scope": null,
   "claim": "accum_dep_to_cost_ratio_all_assets: 0.5234 ratio",
   "status": "inferred",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20escambia%20county.pdf",
   "asOf": "FY2025",
   "note": "Computed: AD / total cost (incl. land and CIP in denominator, which understates age). Crude indicator only; depreciation lives, infrastructure retroactive reporting and capitalization thresholds differ by county."
  },
  {
   "topic": "audited statements: accum",
   "county": "escambia",
   "scope": null,
   "claim": "accum_dep_to_cost_ratio_depreciable_only: 0.5619 ratio",
   "status": "inferred",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20escambia%20county.pdf",
   "asOf": "FY2025",
   "note": "Computed: AD / cost of depreciable+amortizable assets only (excludes land, CIP). Better age indicator."
  },
  {
   "topic": "audited statements: capital",
   "county": "santa_rosa",
   "scope": null,
   "claim": "capital_assets_cost_governmental: 595013000 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20santa%20rosa%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF p.65 (Note F). Reported in $ thousands, converted. Cost = non-depreciable 137,756 + depreciable/amortized 457,257."
  },
  {
   "topic": "audited statements: accumulated",
   "county": "santa_rosa",
   "scope": null,
   "claim": "accumulated_depreciation_governmental: 236719000 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20santa%20rosa%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF p.65 (Note F)"
  },
  {
   "topic": "audited statements: net",
   "county": "santa_rosa",
   "scope": null,
   "claim": "net_capital_assets_governmental: 358295000 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20santa%20rosa%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF p.65 (Note F). cost - AD = net checked."
  },
  {
   "topic": "audited statements: accum",
   "county": "santa_rosa",
   "scope": null,
   "claim": "accum_dep_to_cost_ratio_all_assets: 0.3978 ratio",
   "status": "inferred",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20santa%20rosa%20county.pdf",
   "asOf": "FY2025",
   "note": "Computed: AD / total cost (incl. land and CIP in denominator, which understates age). Crude indicator only; depreciation lives, infrastructure retroactive reporting and capitalization thresholds differ by county."
  },
  {
   "topic": "audited statements: accum",
   "county": "santa_rosa",
   "scope": null,
   "claim": "accum_dep_to_cost_ratio_depreciable_only: 0.5177 ratio",
   "status": "inferred",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20santa%20rosa%20county.pdf",
   "asOf": "FY2025",
   "note": "Computed: AD / cost of depreciable+amortizable assets only (excludes land, CIP). Better age indicator."
  },
  {
   "topic": "audited statements: capital",
   "county": "okaloosa",
   "scope": null,
   "claim": "capital_assets_cost_governmental: 752492274 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20okaloosa%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF p.72 (Note 6). Cost = non-depreciated 209,226,338 + depreciated/amortized 543,265,936. CIP is 173.9M of cost (large active build)."
  },
  {
   "topic": "audited statements: accumulated",
   "county": "okaloosa",
   "scope": null,
   "claim": "accumulated_depreciation_governmental: 278473584 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20okaloosa%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF p.72 (Note 6)"
  },
  {
   "topic": "audited statements: net",
   "county": "okaloosa",
   "scope": null,
   "claim": "net_capital_assets_governmental: 474018690 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20okaloosa%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF p.72 (Note 6). cost - AD = net checked."
  },
  {
   "topic": "audited statements: accum",
   "county": "okaloosa",
   "scope": null,
   "claim": "accum_dep_to_cost_ratio_all_assets: 0.3701 ratio",
   "status": "inferred",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20okaloosa%20county.pdf",
   "asOf": "FY2025",
   "note": "Computed: AD / total cost (incl. land and CIP in denominator, which understates age). Crude indicator only; depreciation lives, infrastructure retroactive reporting and capitalization thresholds differ by county."
  },
  {
   "topic": "audited statements: accum",
   "county": "okaloosa",
   "scope": null,
   "claim": "accum_dep_to_cost_ratio_depreciable_only: 0.5126 ratio",
   "status": "inferred",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20okaloosa%20county.pdf",
   "asOf": "FY2025",
   "note": "Computed: AD / cost of depreciable+amortizable assets only (excludes land, CIP). Better age indicator."
  },
  {
   "topic": "audited statements: capital",
   "county": "walton",
   "scope": null,
   "claim": "capital_assets_cost_governmental: 766907423 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20walton%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF pp.88-89 (Note 2). Read via OCR (embedded font encoding is garbled in this PDF); net 464,787,157 ties to MD&A table on PDF p.33. Cost = 209,336,478 not depreciated + 552,774,968 depreciable + 3,987,492 ROU lease + 808,485 SBITA; AD = 300,218,469 + 1,370,414 + 531,383."
  },
  {
   "topic": "audited statements: accumulated",
   "county": "walton",
   "scope": null,
   "claim": "accumulated_depreciation_governmental: 302120266 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20walton%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF pp.88-89 (Note 2)"
  },
  {
   "topic": "audited statements: net",
   "county": "walton",
   "scope": null,
   "claim": "net_capital_assets_governmental: 464787157 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20walton%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF pp.88-89 (Note 2). cost - AD = net checked."
  },
  {
   "topic": "audited statements: accum",
   "county": "walton",
   "scope": null,
   "claim": "accum_dep_to_cost_ratio_all_assets: 0.3939 ratio",
   "status": "inferred",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20walton%20county.pdf",
   "asOf": "FY2025",
   "note": "Computed: AD / total cost (incl. land and CIP in denominator, which understates age). Crude indicator only; depreciation lives, infrastructure retroactive reporting and capitalization thresholds differ by county."
  },
  {
   "topic": "audited statements: accum",
   "county": "walton",
   "scope": null,
   "claim": "accum_dep_to_cost_ratio_depreciable_only: 0.5419 ratio",
   "status": "inferred",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20walton%20county.pdf",
   "asOf": "FY2025",
   "note": "Computed: AD / cost of depreciable+amortizable assets only (excludes land, CIP). Better age indicator."
  },
  {
   "topic": "audited statements: capital",
   "county": "bay",
   "scope": null,
   "claim": "capital_assets_cost_governmental: 780103816 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2024%20bay%20county.pdf",
   "asOf": "FY2024",
   "note": "PDF pp.94-95 (Note 4). FY2024 (FY2025 ACFR not found). Cost = 46,312,938 non-depreciated + 728,913,235 depreciated + ROU lease 2,169,289 + SBITA 2,708,354; AD = 328,612,532 + 447,736 + 1,286,834. Net ties to Net Position stmt (MD&A p.31)."
  },
  {
   "topic": "audited statements: accumulated",
   "county": "bay",
   "scope": null,
   "claim": "accumulated_depreciation_governmental: 330347102 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2024%20bay%20county.pdf",
   "asOf": "FY2024",
   "note": "PDF pp.94-95 (Note 4)"
  },
  {
   "topic": "audited statements: net",
   "county": "bay",
   "scope": null,
   "claim": "net_capital_assets_governmental: 449756714 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2024%20bay%20county.pdf",
   "asOf": "FY2024",
   "note": "PDF pp.94-95 (Note 4). cost - AD = net checked."
  },
  {
   "topic": "audited statements: accum",
   "county": "bay",
   "scope": null,
   "claim": "accum_dep_to_cost_ratio_all_assets: 0.4235 ratio",
   "status": "inferred",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2024%20bay%20county.pdf",
   "asOf": "FY2024",
   "note": "Computed: AD / total cost (incl. land and CIP in denominator, which understates age). Crude indicator only; depreciation lives, infrastructure retroactive reporting and capitalization thresholds differ by county."
  },
  {
   "topic": "audited statements: accum",
   "county": "bay",
   "scope": null,
   "claim": "accum_dep_to_cost_ratio_depreciable_only: 0.4502 ratio",
   "status": "inferred",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2024%20bay%20county.pdf",
   "asOf": "FY2024",
   "note": "Computed: AD / cost of depreciable+amortizable assets only (excludes land, CIP). Better age indicator."
  },
  {
   "topic": "audited statements: capital",
   "county": "gulf",
   "scope": null,
   "claim": "capital_assets_cost_governmental: 154346781 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20gulf%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF p.57 (Note 4). Cost = 29,388,893 not depreciated + 124,957,888 depreciable (incl. Sheriff equipment)."
  },
  {
   "topic": "audited statements: accumulated",
   "county": "gulf",
   "scope": null,
   "claim": "accumulated_depreciation_governmental: 56622977 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20gulf%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF p.57 (Note 4)"
  },
  {
   "topic": "audited statements: net",
   "county": "gulf",
   "scope": null,
   "claim": "net_capital_assets_governmental: 97723804 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20gulf%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF p.57 (Note 4). cost - AD = net checked."
  },
  {
   "topic": "audited statements: accum",
   "county": "gulf",
   "scope": null,
   "claim": "accum_dep_to_cost_ratio_all_assets: 0.3669 ratio",
   "status": "inferred",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20gulf%20county.pdf",
   "asOf": "FY2025",
   "note": "Computed: AD / total cost (incl. land and CIP in denominator, which understates age). Crude indicator only; depreciation lives, infrastructure retroactive reporting and capitalization thresholds differ by county."
  },
  {
   "topic": "audited statements: accum",
   "county": "gulf",
   "scope": null,
   "claim": "accum_dep_to_cost_ratio_depreciable_only: 0.4531 ratio",
   "status": "inferred",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20gulf%20county.pdf",
   "asOf": "FY2025",
   "note": "Computed: AD / cost of depreciable+amortizable assets only (excludes land, CIP). Better age indicator."
  },
  {
   "topic": "audited statements: capital",
   "county": "franklin",
   "scope": null,
   "claim": "capital_assets_cost_governmental: 194597620 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20franklin%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF p.60 (Note 6); cost total also stated PDF p.34. Cost = 12,507,135 not depreciated + 182,090,485 depreciable. Airport fund reclassified to business-type in FY2025 (prior-year not comparable)."
  },
  {
   "topic": "audited statements: accumulated",
   "county": "franklin",
   "scope": null,
   "claim": "accumulated_depreciation_governmental: 86468584 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20franklin%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF p.60 (Note 6); cost total also stated PDF p.34"
  },
  {
   "topic": "audited statements: net",
   "county": "franklin",
   "scope": null,
   "claim": "net_capital_assets_governmental: 108129036 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20franklin%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF p.60 (Note 6); cost total also stated PDF p.34. cost - AD = net checked."
  },
  {
   "topic": "audited statements: accum",
   "county": "franklin",
   "scope": null,
   "claim": "accum_dep_to_cost_ratio_all_assets: 0.4443 ratio",
   "status": "inferred",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20franklin%20county.pdf",
   "asOf": "FY2025",
   "note": "Computed: AD / total cost (incl. land and CIP in denominator, which understates age). Crude indicator only; depreciation lives, infrastructure retroactive reporting and capitalization thresholds differ by county."
  },
  {
   "topic": "audited statements: accum",
   "county": "franklin",
   "scope": null,
   "claim": "accum_dep_to_cost_ratio_depreciable_only: 0.4749 ratio",
   "status": "inferred",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20franklin%20county.pdf",
   "asOf": "FY2025",
   "note": "Computed: AD / cost of depreciable+amortizable assets only (excludes land, CIP). Better age indicator."
  },
  {
   "topic": "audited statements: capital",
   "county": "wakulla",
   "scope": null,
   "claim": "capital_assets_cost_governmental: 178695484 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20wakulla%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF p.34 (Note 5). Cost = 10,712,613 not depreciated + 167,982,871 depreciable (incl. Sheriff equipment)."
  },
  {
   "topic": "audited statements: accumulated",
   "county": "wakulla",
   "scope": null,
   "claim": "accumulated_depreciation_governmental: 70982928 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20wakulla%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF p.34 (Note 5)"
  },
  {
   "topic": "audited statements: net",
   "county": "wakulla",
   "scope": null,
   "claim": "net_capital_assets_governmental: 107712556 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20wakulla%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF p.34 (Note 5). cost - AD = net checked."
  },
  {
   "topic": "audited statements: accum",
   "county": "wakulla",
   "scope": null,
   "claim": "accum_dep_to_cost_ratio_all_assets: 0.3972 ratio",
   "status": "inferred",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20wakulla%20county.pdf",
   "asOf": "FY2025",
   "note": "Computed: AD / total cost (incl. land and CIP in denominator, which understates age). Crude indicator only; depreciation lives, infrastructure retroactive reporting and capitalization thresholds differ by county."
  },
  {
   "topic": "audited statements: accum",
   "county": "wakulla",
   "scope": null,
   "claim": "accum_dep_to_cost_ratio_depreciable_only: 0.4226 ratio",
   "status": "inferred",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20wakulla%20county.pdf",
   "asOf": "FY2025",
   "note": "Computed: AD / cost of depreciable+amortizable assets only (excludes land, CIP). Better age indicator."
  },
  {
   "topic": "audited statements: debt",
   "county": "escambia",
   "scope": null,
   "claim": "debt_bonds_notes_outstanding: 140395800 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20escambia%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF p.45 (MD&A) and pp.96-97 (Note 6A,B). Revenue bonds 94,035,000 (Sales Tax Rev Bonds 2017: 73.5M; Cap Improvement Refunding 2018: 20.535M) + revenue notes 46,360,800 (Sales Tax Refunding Note 2012: 21.28M; Tourist Development Tax Note 2025: 25.0808M). Unamortized premium 10,166,875 additional (total 150,562,675). ALL governmental activities; ACFR states no business-type notes/bonds. Other debt-like items not included: subscriptions payable 5,807,252, leases 62,713 (gov) and 11,296,623 (business-type), landfill closure 34.6M, net pension liability 201.6M gov + 17.3M BTA."
  },
  {
   "topic": "audited statements: debt",
   "county": "escambia",
   "scope": null,
   "claim": "debt_service_principal_plus_interest_paid: 12102358 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20escambia%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF p.98 (Note 6C pledged revenues table). Sum of P&I paid on 4 issues in FY2025 (Series 2017 4,197,700; 2018 4,565,250; 2012 3,021,049; TDT 2025 318,359). Funds/revenue pledged: half-cent sales tax (2017, 2012), non-ad valorem (2018), tourist development tax (2025). Interest on long-term debt expense 5,305,079 (PDF p.31). Next-year scheduled P&I 14,271,320 (PDF p.102)."
  },
  {
   "topic": "audited statements: debt",
   "county": "escambia",
   "scope": null,
   "claim": "debt_carried_by_funds: None text",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20escambia%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF pp.97-98. Governmental activities only: half-cent sales tax revenue bonds/notes, non-ad valorem backed 2018 bond, TDT note. No enterprise-fund bonds or notes."
  },
  {
   "topic": "audited statements: debt",
   "county": "santa_rosa",
   "scope": null,
   "claim": "debt_bonds_notes_outstanding: 68351470 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20santa%20rosa%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF p.30 (MD&A) and pp.70-71 (Note H). Governmental 38,101,470 (revenue bonds 33,119,400 [judicial center 26.59M @1.77%, connector road 6.525M @1.686%, both non-ad valorem pledge]; GO notes 1,293,377; revenue notes 1,083,694; special assessment notes 2,604,999) + business-type 30,250,000 (new FY2025 Milton Interchange Park wastewater plant revenue note @3.66%, balloon 24.43M due 2036). Not included: leases 1,893,394 + SBITA 5,146,090 (gov), leases 1,747,617 (BTA), landfill closure 18.1M."
  },
  {
   "topic": "audited statements: debt",
   "county": "santa_rosa",
   "scope": null,
   "claim": "debt_service_principal_plus_interest_paid_governmental: 4750172 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20santa%20rosa%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF p.42 (governmental funds statement, Debt Service line). Debt service expenditure in governmental funds FY2025 (nonmajor Debt Service fund). Note H shows governmental principal reductions of 5,024,429 (bonds 3,042,800; GO 1,189,927; revenue notes 307,143; special assessment 484,559; PDF p.70) so some payments flow through other funds; interest on long-term debt (accrual) 884,699 (PDF p.35). Scheduled FY2026 governmental P&I 4,528,813 (PDF p.74)."
  },
  {
   "topic": "audited statements: debt",
   "county": "santa_rosa",
   "scope": null,
   "claim": "debt_service_scheduled_next_year_business_type: 1821538 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20santa%20rosa%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF p.74 (Note H.4). FY2026 scheduled P&I on the new 30.25M wastewater note (principal 250,000 + interest 1,571,538). No FY2025 payment because issued during FY2025."
  },
  {
   "topic": "audited statements: debt",
   "county": "santa_rosa",
   "scope": null,
   "claim": "debt_carried_by_funds: None text",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20santa%20rosa%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF pp.70-71, 74. Governmental: Debt Service Fund (nonmajor) funded by transfers from General Fund; MSBU/special assessment notes repaid from assessments. Proprietary: Milton Interchange Park WWTP fund (net revenues pledged)."
  },
  {
   "topic": "audited statements: debt",
   "county": "okaloosa",
   "scope": null,
   "claim": "debt_bonds_notes_outstanding: 163528000 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20okaloosa%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF p.32 (MD&A, figures in $ thousands: 163,528). Governmental 126,726K (revenue bonds 115,017K; revolving/commercial loans 11,709K); business-type 36,802K (revenue bonds 36,032K; loans 770K). Statistical Section (PDF p.217) shows total primary government debt incl. leases/subscriptions 175,609,885. Ratings: sales tax bonds AA; new 2025 Capital Improvement Rev & Refunding bonds (AAA Fitch) and 2025 Water & Sewer Refunding bonds (AA+). Debt rose from 131.8M to 163.5M in FY2025."
  },
  {
   "topic": "audited statements: debt",
   "county": "okaloosa",
   "scope": null,
   "claim": "debt_service_principal_plus_interest_paid_governmental: 11045162 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20okaloosa%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF p.204 (Statistical: changes in fund balances, governmental funds, FY2025 column). Principal retirement 7,675,343 + interest 3,369,819. Debt Service Fund funded by General Fund transfer 3,963,498 (2011/2014/2016/2019 bonds + 2020 Shoal River note) and Infrastructure Surtax Fund 4,223,676 (2019 bonds + 2021 Sales Surtax Note) (PDF p.77)."
  },
  {
   "topic": "audited statements: debt",
   "county": "okaloosa",
   "scope": null,
   "claim": "debt_service_principal_plus_interest_paid_business_type: 8056011 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20okaloosa%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF p.47 (proprietary cash flow, total column). Bond/note principal 5,115,526 + interest paid 2,940,485 (Water & Sewer 2,924,896 + EMS 15,589). Water & Sewer Enterprise Fund carries the revenue bonds (32.4M noncurrent) and loans (PDF p.45). Airport debt paid off in FY2025."
  },
  {
   "topic": "audited statements: debt",
   "county": "okaloosa",
   "scope": null,
   "claim": "debt_carried_by_funds: None text",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20okaloosa%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF pp.45, 77, 84. Governmental: sales-tax (infrastructure surtax) revenue bonds 2014/2016/2019, 2011 capital improvement revenue bonds, 2025A/2025B, 2021 surtax note, Shoal River note, via Debt Service Fund. Business-type: Water & Sewer Enterprise Fund revenue bonds and SRF loans."
  },
  {
   "topic": "audited statements: debt",
   "county": "walton",
   "scope": null,
   "claim": "debt_bonds_notes_outstanding: 10709747 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20walton%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF pp.33, 91, 93 (read via OCR; MD&A table and Note 2). Notes from direct borrowings only; NO bonds. SunTrust note (orig 27M, 3.25%, half-cent sales tax pledged, matures 2030) 9,344,747 + 2020 rural broadband revenue note 1,365,000. Plus leases 2,443,652 and subscriptions 277,103 = 13,430,502 total per MD&A (PDF p.22). Primary government has no business-type activities (only an internal service fund). Component unit Florida Community Services Corp (water/sewer) separately carries revenue bonds/notes 14,515,682 at 2/28/2025 (PDF p.94) - NOT county debt and not in the primary government."
  },
  {
   "topic": "audited statements: debt",
   "county": "walton",
   "scope": null,
   "claim": "debt_service_principal_plus_interest_paid_governmental: 3687558 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20walton%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF p.47 (OCR, cross-checked to embedded digits) and p.48. Principal 3,156,574 + interest 530,984. Capital Projects Fund: 2,110,906 principal + 452,923 interest; Fine & Forfeiture Fund (Sheriff leases): 772,896 + 62,481; General Fund 272,772 + 15,580. FY2024 comparator: principal 2,829,034 + interest 584,518 = 3,413,552 (FY2024 report PDF p.185). So Walton DOES have nonzero debt service; EDR zero is a mapping artefact."
  },
  {
   "topic": "audited statements: debt",
   "county": "walton",
   "scope": null,
   "claim": "debt_carried_by_funds: None text",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20walton%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF p.93. Capital Projects Fund pays the half-cent-sales-tax-secured SunTrust note; Fine & Forfeiture Fund pays Sheriff leases. No enterprise funds."
  },
  {
   "topic": "audited statements: debt",
   "county": "bay",
   "scope": null,
   "claim": "debt_bonds_notes_outstanding: 272726602 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2024%20bay%20county.pdf",
   "asOf": "FY2024",
   "note": "PDF pp.117-118 (Changes in long-term liabilities) [FY2024]. Face amounts: governmental = bonds from direct placements 20,261,000 + notes from direct borrowings 182,029,699 = 202,290,699 (Sales Tax Revenue Refunding Note 2020 33.0M, Hurricane Michael Revenue Refunding Note 2021B, non-ad valorem notes, etc.); business-type = revenue bonds 38,885,000 + direct placement bonds 17,793,000 + notes 13,757,903 = 70,435,903 (wholesale water, retail water/wastewater, solid waste). Not included: leases/SBITA/finance purchase ~5.1M gov, premiums 2.77M, landfill closure 19.3M. FY2025 ACFR NOT FOUND (404 at clerk URL pattern; not indexed by search)."
  },
  {
   "topic": "audited statements: debt",
   "county": "bay",
   "scope": null,
   "claim": "debt_service_principal_plus_interest_paid_governmental: 71257028 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2024%20bay%20county.pdf",
   "asOf": "FY2024",
   "note": "PDF p.48 (governmental funds statement) [FY2024]. Principal 65,863,220 + interest and fiscal charges 5,393,808. INCLUDES 49,943,109 principal in the Hurricane Michael fund = partial $50M payoff/refinancing of Series 2021B note (PDF pp.28, 53). Underlying recurring level approx 15.9M principal + 5.4M interest = 21.3M (INFERRED). General Fund alone paid 10,452,959 principal + 3,513,881 interest. So Bay DOES have large debt service; EDR zero is an artefact."
  },
  {
   "topic": "audited statements: debt",
   "county": "bay",
   "scope": null,
   "claim": "debt_service_principal_plus_interest_paid_business_type: 8888302 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2024%20bay%20county.pdf",
   "asOf": "FY2024",
   "note": "PDF p.57 (proprietary cash flow, total column) [FY2024]. Principal paid on long-term debt 5,367,741 + interest paid 3,520,561 (excl. subscription principal 259,462). Revenue bonds in Wholesale Water System (2014/2016 issues) and retail water/wastewater, solid waste."
  },
  {
   "topic": "audited statements: debt",
   "county": "bay",
   "scope": null,
   "claim": "debt_carried_by_funds: None text",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2024%20bay%20county.pdf",
   "asOf": "FY2024",
   "note": "PDF pp.98-111, 117-118, 200. Governmental: sales-tax-pledged note (2020), non-ad valorem notes (radio system, etc.), Hurricane Michael note (2021B/2022). Enterprise: Wholesale Water System, Retail Water & Wastewater, Solid Waste. FY2024 principal by fund (PDF p.48): General 10,495,252; Tourist Development 2,293,277; Transportation 120,534; Hurricane Michael 49,943,109; nonmajor 3,011,048."
  },
  {
   "topic": "audited statements: debt",
   "county": "gulf",
   "scope": null,
   "claim": "debt_bonds_notes_outstanding: 23539886 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20gulf%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF pp.59-61 (Note 5). Governmental 19,194,000 (Gas Tax Revenue & Refunding Notes 2025A 16,664,000 and 2025B 1,770,000; MSTU limited ad valorem bonds 2016 760,000) + business-type 4,345,886 (Series 2020 Capital Improvement Revenue Bonds 3,830,000 + DEP drinking-water SRF loan 515,886; excl. 296,305 premium, 18.5k leases). Leases gov 52,567. Not included: landfill closure 768,742, net pension liability 16.2M gov + 0.76M BTA. Debt rose in FY2025 because 2025A/B notes (18.434M proceeds) refunded the 2015A/B gas tax bonds (10.065M retired)."
  },
  {
   "topic": "audited statements: debt",
   "county": "gulf",
   "scope": null,
   "claim": "debt_service_principal_plus_interest_paid_governmental: 11089290 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20gulf%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF p.35 (governmental funds statement). Principal 10,453,317 + interest 635,973. NOTE: principal includes 10,065,000 retirement of 2015A/2015B gas tax bonds via the new 2025A/B notes (refunding), so recurring level is much lower (MSTU bonds 365,000 + lease 23,317 principal in FY2025). Recurring-level estimate INFERRED only."
  },
  {
   "topic": "audited statements: debt",
   "county": "gulf",
   "scope": null,
   "claim": "debt_service_principal_plus_interest_paid_business_type: 343584 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20gulf%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF p.42 (proprietary funds cash flow, total column). Principal 244,268 + interest 99,316 (Series 2020 bonds 185,000 principal; capital lease 59,268). Shown in the reconciliation block of the cash flow statement in the source."
  },
  {
   "topic": "audited statements: debt",
   "county": "gulf",
   "scope": null,
   "claim": "debt_carried_by_funds: None text",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20gulf%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF pp.59-61, 103. Governmental: gas tax revenue (2025A/B notes), MSTU ad valorem (Cape San Blas beach renourishment), non-ad valorem debt service funds. Business-type: Gulf County Water System (Series 2020 bonds, SRF loan)."
  },
  {
   "topic": "audited statements: debt",
   "county": "franklin",
   "scope": null,
   "claim": "debt_bonds_notes_outstanding: 2216096 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20franklin%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF pp.62-63 (Note 7). NO bonds. Governmental: auto/equipment loans 2,018,754 + library loans 149,122 + leases 48,220 = 2,216,096 (scheduled P&I FY2026 685,622; total remaining P&I 2,470,502 (PDF p.63)). Business-type (hospital, airport): only subscription 97,650 and lease 14,893. Largest non-debt obligations: landfill closure 5.78M, OPEB 4.46M, net pension liability 13.5M."
  },
  {
   "topic": "audited statements: debt",
   "county": "franklin",
   "scope": null,
   "claim": "debt_service_principal_plus_interest_paid_governmental: 989557 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20franklin%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF p.37 (governmental funds, total column). Principal 859,729 + interest 129,828. FY2024 comparator: principal 1,292,580 + interest 89,110 = 1,381,690 (FY2024 report PDF p.34). So Franklin has nonzero debt service; EDR zero is an artefact (small amounts, may be coded to other function lines)."
  },
  {
   "topic": "audited statements: debt",
   "county": "franklin",
   "scope": null,
   "claim": "debt_carried_by_funds: None text",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20franklin%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF pp.35-37, 62-63. General Fund (406,139 principal + 81,948 interest) and nonmajor funds (331,773 + 30,552); tourist development funds beach park facility debt in prior years (FY2024 report p.23). No enterprise debt."
  },
  {
   "topic": "audited statements: debt",
   "county": "wakulla",
   "scope": null,
   "claim": "debt_bonds_notes_outstanding: 34886051 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20wakulla%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF pp.35-38 (Note 6). Governmental 390,000 (EMS/Fire facility bond, one-cent sales tax, 2.28%, ends 2029) + business-type 34,496,051 (USDA sewer bonds 5,959,200; FDEP note; Florida Local Government Finance Commission note ~27.6M balloon due 2029 - 38M borrowed in FY2025 to cash-flow sewer grant projects, repayment expected from grant reimbursements). Leases (gov) 1,528,596 not included. Sewer-grant bridge loan is a grant-timing risk: if reimbursements slip or are disallowed, county sewer fund bears it (INFERRED)."
  },
  {
   "topic": "audited statements: debt",
   "county": "wakulla",
   "scope": null,
   "claim": "debt_service_principal_plus_interest_paid_governmental: 7342473 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20wakulla%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF p.18 (governmental funds statement). Principal 7,253,200 + interest 89,273; General Fund principal 6,717,490 (includes payoff of prior debt; governmental bonds/notes fell 7,237,489 -> 390,000). FY2024 comparator: principal 8,778,528 + interest 294,600 = 9,073,128 (FY2024 report PDF p.18). Audit management letter finding 2025-002 (PDF p.81): General Fund exceeded budget by 2,472,037 primarily because NO debt service was budgeted - likely related to the EDR zero (INFERRED)."
  },
  {
   "topic": "audited statements: debt",
   "county": "wakulla",
   "scope": null,
   "claim": "debt_service_principal_plus_interest_paid_business_type: 14358318 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20wakulla%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF p.22 (proprietary cash flow). Principal 13,338,774 + interest 1,019,544 (Sewer Fund 12,968,919 + 1,005,403; Solid Waste 369,855 + 14,141). Principal figure likely includes repayment of the prior bridge note when the new 38M borrowing was drawn (INFERRED; not stated in the note)."
  },
  {
   "topic": "audited statements: debt",
   "county": "wakulla",
   "scope": null,
   "claim": "debt_carried_by_funds: None text",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20wakulla%20county.pdf",
   "asOf": "FY2025",
   "note": "PDF pp.35-38. Governmental: one-cent sales tax bond (EMS/Fire). Business-type: Sewer Fund (USDA bonds, FDEP note, FLGFC note) and Solid Waste Fund."
  },
  {
   "topic": "audited statements: debt",
   "county": "walton",
   "scope": null,
   "claim": "debt_service_principal_plus_interest_paid_governmental: 3413552 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2024%20walton%20county.pdf",
   "asOf": "FY2024",
   "note": "FY2024 report PDF p.185 (statistical, last ten fiscal years): principal 2,829,034 + interest 584,518. Provided because EDR gap was observed for FY2024."
  },
  {
   "topic": "audited statements: debt",
   "county": "franklin",
   "scope": null,
   "claim": "debt_service_principal_plus_interest_paid_governmental: 1381690 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2024%20franklin%20county.pdf",
   "asOf": "FY2024",
   "note": "FY2024 report PDF p.34: principal 1,292,580 + interest 89,110."
  },
  {
   "topic": "audited statements: debt",
   "county": "wakulla",
   "scope": null,
   "claim": "debt_service_principal_plus_interest_paid_governmental: 9073128 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2024%20wakulla%20county.pdf",
   "asOf": "FY2024",
   "note": "FY2024 report PDF p.18: principal 8,778,528 + interest 294,600."
  },
  {
   "topic": "audited statements: fy2025",
   "county": "bay",
   "scope": null,
   "claim": "fy2025_acfr_status: None text",
   "status": "not_found",
   "sourceUrl": "https://apps.baycoclerk.com/Web_File_Repo/cafr/ACFR-2025.pdf",
   "asOf": "FY2025",
   "note": "Clerk URL pattern returned HTTP 404; not on flauditor.gov path (404); web search found no FY2025 ACFR. FY2024 ACFR (Clerk copy https://apps.baycoclerk.com/Web_File_Repo/cafr/ACFR-2024.pdf) is the latest located; analyzed copy is the Auditor General-hosted file."
  },
  {
   "topic": "audited statements: arpa",
   "county": "escambia",
   "scope": null,
   "claim": "arpa_slfrf_allocation: 61829151 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/136/fiscalrecoveryfunds_countyfunding_2021.05.10-1a-508A.pdf",
   "asOf": "Treasury allocation (May 2021)",
   "note": "Treasury county allocation table, PDF p.8. Matches Treasury quarterly reporting file \"Allocation\" field (61829151)."
  },
  {
   "topic": "audited statements: arpa",
   "county": "escambia",
   "scope": null,
   "claim": "arpa_slfrf_cumulative_obligations: 61745276.86 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/136/April-2026-Reporting-Data-through-March-31-2026.xlsx",
   "asOf": "through Q1 2026 January 1 - March 31, 2026",
   "note": "Treasury SLFRF quarterly/annual reporting file, Projects sheet, sum of Total Cumulative Obligations over 35 projects (my aggregation; recipient Escambia County, Florida; status Submitted)."
  },
  {
   "topic": "audited statements: arpa",
   "county": "escambia",
   "scope": null,
   "claim": "arpa_slfrf_cumulative_expenditures: 49696245.8 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/136/April-2026-Reporting-Data-through-March-31-2026.xlsx",
   "asOf": "through Q1 2026 January 1 - March 31, 2026",
   "note": "Same file, sum of Total Cumulative Expenditures. Self-reported by recipient; not audited by Treasury. Statutory deadline to expend: 12/31/2026."
  },
  {
   "topic": "audited statements: arpa",
   "county": "escambia",
   "scope": null,
   "claim": "arpa_spent_share_of_allocation: 0.8038 ratio",
   "status": "inferred",
   "sourceUrl": "https://home.treasury.gov/system/files/136/April-2026-Reporting-Data-through-March-31-2026.xlsx",
   "asOf": "through Q1 2026 January 1 - March 31, 2026",
   "note": "Computed expenditures/allocation."
  },
  {
   "topic": "audited statements: arpa",
   "county": "escambia",
   "scope": null,
   "claim": "arpa_where_booked_and_use: None text",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20escambia%20county.pdf",
   "asOf": "FY2025 ACFR (FY2024 for Bay) + Treasury",
   "note": "ACFR: booked in major governmental fund \"Covid Escambia Fund\" (PDF p.72); ~$15M of unspent ARPA carried as unearned revenue at 9/30/2025 (PDF p.118); ARPA projects commitments 16.47M spent-to-date / 15.11M remaining (PDF p.91); SEFA FY2025 ALN 21.027 expenditures 20,517,606 direct + 43,602 via FDEP (PDF p.280). Treasury categories: stormwater 23.1M, public health 9.4M, neighborhood features 10.6M, gov services 3.7M. Did NOT use standard allowance."
  },
  {
   "topic": "audited statements: arpa",
   "county": "okaloosa",
   "scope": null,
   "claim": "arpa_slfrf_allocation: 40933386 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/136/fiscalrecoveryfunds_countyfunding_2021.05.10-1a-508A.pdf",
   "asOf": "Treasury allocation (May 2021)",
   "note": "Treasury county allocation table, PDF p.8. Matches Treasury quarterly reporting file \"Allocation\" field (40933386)."
  },
  {
   "topic": "audited statements: arpa",
   "county": "okaloosa",
   "scope": null,
   "claim": "arpa_slfrf_cumulative_obligations: 40933386.0 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/136/April-2026-Reporting-Data-through-March-31-2026.xlsx",
   "asOf": "through Q1 2026 January 1 - March 31, 2026",
   "note": "Treasury SLFRF quarterly/annual reporting file, Projects sheet, sum of Total Cumulative Obligations over 9 projects (my aggregation; recipient Okaloosa County, Florida; status Submitted)."
  },
  {
   "topic": "audited statements: arpa",
   "county": "okaloosa",
   "scope": null,
   "claim": "arpa_slfrf_cumulative_expenditures: 32740385.29 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/136/April-2026-Reporting-Data-through-March-31-2026.xlsx",
   "asOf": "through Q1 2026 January 1 - March 31, 2026",
   "note": "Same file, sum of Total Cumulative Expenditures. Self-reported by recipient; not audited by Treasury. Statutory deadline to expend: 12/31/2026."
  },
  {
   "topic": "audited statements: arpa",
   "county": "okaloosa",
   "scope": null,
   "claim": "arpa_spent_share_of_allocation: 0.7998 ratio",
   "status": "inferred",
   "sourceUrl": "https://home.treasury.gov/system/files/136/April-2026-Reporting-Data-through-March-31-2026.xlsx",
   "asOf": "through Q1 2026 January 1 - March 31, 2026",
   "note": "Computed expenditures/allocation."
  },
  {
   "topic": "audited statements: arpa",
   "county": "okaloosa",
   "scope": null,
   "claim": "arpa_where_booked_and_use: None text",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20okaloosa%20county.pdf",
   "asOf": "FY2025 ACFR (FY2024 for Bay) + Treasury",
   "note": "ACFR PDF p.77: ARPA monies in Natural Disaster special revenue fund; 10,000,000 standard-allowance revenue replacement transferred to General Fund; 11,739,696 contributed to Water & Sewer Fund as capital contribution; General Fund transferred 7.05M to other funds for ARPA-approved projects. Treasury: wastewater 20.3M, broadband 1.2M, nonprofits 1.1M."
  },
  {
   "topic": "audited statements: arpa",
   "county": "santa_rosa",
   "scope": null,
   "claim": "arpa_slfrf_allocation: 35800640 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/136/fiscalrecoveryfunds_countyfunding_2021.05.10-1a-508A.pdf",
   "asOf": "Treasury allocation (May 2021)",
   "note": "Treasury county allocation table, PDF p.9. Matches Treasury quarterly reporting file \"Allocation\" field (35800640)."
  },
  {
   "topic": "audited statements: arpa",
   "county": "santa_rosa",
   "scope": null,
   "claim": "arpa_slfrf_cumulative_obligations: 35800640.0 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/136/April-2026-Reporting-Data-through-March-31-2026.xlsx",
   "asOf": "through Q1 2026 January 1 - March 31, 2026",
   "note": "Treasury SLFRF quarterly/annual reporting file, Projects sheet, sum of Total Cumulative Obligations over 25 projects (my aggregation; recipient Santa Rosa County, Florida; status Submitted)."
  },
  {
   "topic": "audited statements: arpa",
   "county": "santa_rosa",
   "scope": null,
   "claim": "arpa_slfrf_cumulative_expenditures: 32845731.93 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/136/April-2026-Reporting-Data-through-March-31-2026.xlsx",
   "asOf": "through Q1 2026 January 1 - March 31, 2026",
   "note": "Same file, sum of Total Cumulative Expenditures. Self-reported by recipient; not audited by Treasury. Statutory deadline to expend: 12/31/2026."
  },
  {
   "topic": "audited statements: arpa",
   "county": "santa_rosa",
   "scope": null,
   "claim": "arpa_spent_share_of_allocation: 0.9175 ratio",
   "status": "inferred",
   "sourceUrl": "https://home.treasury.gov/system/files/136/April-2026-Reporting-Data-through-March-31-2026.xlsx",
   "asOf": "through Q1 2026 January 1 - March 31, 2026",
   "note": "Computed expenditures/allocation."
  },
  {
   "topic": "audited statements: arpa",
   "county": "santa_rosa",
   "scope": null,
   "claim": "arpa_where_booked_and_use: None text",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20santa%20rosa%20county.pdf",
   "asOf": "FY2025 ACFR (FY2024 for Bay) + Treasury",
   "note": "ACFR: major governmental fund \"American Rescue Plan Special Revenue Fund\" (PDF pp.28, 55); FY2025 revenue 8,542,607 (incl. 522,094 interest), expenditures 8,020,513 (PDF p.42); fund balance 2,595,511. SEFA FY2025 21.027 = 8,020,514 + 20,770 (PDF p.152). Treasury: 10M standard allowance revenue replacement; stormwater 23.2M obligated."
  },
  {
   "topic": "audited statements: arpa",
   "county": "walton",
   "scope": null,
   "claim": "arpa_slfrf_allocation: 14387423 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/136/fiscalrecoveryfunds_countyfunding_2021.05.10-1a-508A.pdf",
   "asOf": "Treasury allocation (May 2021)",
   "note": "Treasury county allocation table, PDF p.9. Matches Treasury quarterly reporting file \"Allocation\" field (14387423)."
  },
  {
   "topic": "audited statements: arpa",
   "county": "walton",
   "scope": null,
   "claim": "arpa_slfrf_cumulative_obligations: 14387423.0 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/136/April-2026-Reporting-Data-through-March-31-2026.xlsx",
   "asOf": "through Q1 2026 January 1 - March 31, 2026",
   "note": "Treasury SLFRF quarterly/annual reporting file, Projects sheet, sum of Total Cumulative Obligations over 14 projects (my aggregation; recipient Walton County, Florida; status Submitted)."
  },
  {
   "topic": "audited statements: arpa",
   "county": "walton",
   "scope": null,
   "claim": "arpa_slfrf_cumulative_expenditures: 7129844.12 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/136/April-2026-Reporting-Data-through-March-31-2026.xlsx",
   "asOf": "through Q1 2026 January 1 - March 31, 2026",
   "note": "Same file, sum of Total Cumulative Expenditures. Self-reported by recipient; not audited by Treasury. Statutory deadline to expend: 12/31/2026."
  },
  {
   "topic": "audited statements: arpa",
   "county": "walton",
   "scope": null,
   "claim": "arpa_spent_share_of_allocation: 0.4956 ratio",
   "status": "inferred",
   "sourceUrl": "https://home.treasury.gov/system/files/136/April-2026-Reporting-Data-through-March-31-2026.xlsx",
   "asOf": "through Q1 2026 January 1 - March 31, 2026",
   "note": "Computed expenditures/allocation."
  },
  {
   "topic": "audited statements: arpa",
   "county": "walton",
   "scope": null,
   "claim": "arpa_where_booked_and_use: None text",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20walton%20county.pdf",
   "asOf": "FY2025 ACFR (FY2024 for Bay) + Treasury",
   "note": "ACFR: SLFRF unearned revenue 7,891,840 at 9/30/2025 (PDF p.73, OCR); General Fund spending included ARPA project to move Freeport homes from septic to sewer (PDF p.30). Treasury: 10M standard allowance claimed (only 2.89M expended against category 6.1 as of 3/31/2026) plus 4.39M transfers to other units (4.24M expended)."
  },
  {
   "topic": "audited statements: arpa",
   "county": "bay",
   "scope": null,
   "claim": "arpa_slfrf_allocation: 33934398 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/136/fiscalrecoveryfunds_countyfunding_2021.05.10-1a-508A.pdf",
   "asOf": "Treasury allocation (May 2021)",
   "note": "Treasury county allocation table, PDF p.7. Matches Treasury quarterly reporting file \"Allocation\" field (33934398)."
  },
  {
   "topic": "audited statements: arpa",
   "county": "bay",
   "scope": null,
   "claim": "arpa_slfrf_cumulative_obligations: 33934398.0 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/136/April-2026-Reporting-Data-through-March-31-2026.xlsx",
   "asOf": "through Q1 2026 January 1 - March 31, 2026",
   "note": "Treasury SLFRF quarterly/annual reporting file, Projects sheet, sum of Total Cumulative Obligations over 20 projects (my aggregation; recipient Bay County, Florida; status Submitted)."
  },
  {
   "topic": "audited statements: arpa",
   "county": "bay",
   "scope": null,
   "claim": "arpa_slfrf_cumulative_expenditures: 32393335.08 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/136/April-2026-Reporting-Data-through-March-31-2026.xlsx",
   "asOf": "through Q1 2026 January 1 - March 31, 2026",
   "note": "Same file, sum of Total Cumulative Expenditures. Self-reported by recipient; not audited by Treasury. Statutory deadline to expend: 12/31/2026."
  },
  {
   "topic": "audited statements: arpa",
   "county": "bay",
   "scope": null,
   "claim": "arpa_spent_share_of_allocation: 0.9546 ratio",
   "status": "inferred",
   "sourceUrl": "https://home.treasury.gov/system/files/136/April-2026-Reporting-Data-through-March-31-2026.xlsx",
   "asOf": "through Q1 2026 January 1 - March 31, 2026",
   "note": "Computed expenditures/allocation."
  },
  {
   "topic": "audited statements: arpa",
   "county": "bay",
   "scope": null,
   "claim": "arpa_where_booked_and_use: None text",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2024%20bay%20county.pdf",
   "asOf": "FY2025 ACFR (FY2024 for Bay) + Treasury",
   "note": "ACFR FY2024 PDF p.34: ARPA provided ~3.7M of revenue in FY2024 and offset eligible public safety/human services costs; no separate ARPA fund identified in my read. Treasury: 10M standard allowance; remaining across stormwater, congregate-setting prevention, public sector payroll."
  },
  {
   "topic": "audited statements: arpa",
   "county": "gulf",
   "scope": null,
   "claim": "arpa_slfrf_allocation: 2649216 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/136/fiscalrecoveryfunds_countyfunding_2021.05.10-1a-508A.pdf",
   "asOf": "Treasury allocation (May 2021)",
   "note": "Treasury county allocation table, PDF p.8. Matches Treasury quarterly reporting file \"Allocation\" field (2649216)."
  },
  {
   "topic": "audited statements: arpa",
   "county": "gulf",
   "scope": null,
   "claim": "arpa_slfrf_cumulative_obligations: 2649216 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/136/April-2026-Reporting-Data-through-March-31-2026.xlsx",
   "asOf": "through Annual 2026 April 1 - March 31, 2026",
   "note": "Treasury SLFRF quarterly/annual reporting file, Projects sheet, sum of Total Cumulative Obligations over 1 projects (my aggregation; recipient Gulf County, FL; status Submitted)."
  },
  {
   "topic": "audited statements: arpa",
   "county": "gulf",
   "scope": null,
   "claim": "arpa_slfrf_cumulative_expenditures: 2649216 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/136/April-2026-Reporting-Data-through-March-31-2026.xlsx",
   "asOf": "through Annual 2026 April 1 - March 31, 2026",
   "note": "Same file, sum of Total Cumulative Expenditures. Self-reported by recipient; not audited by Treasury. Statutory deadline to expend: 12/31/2026."
  },
  {
   "topic": "audited statements: arpa",
   "county": "gulf",
   "scope": null,
   "claim": "arpa_spent_share_of_allocation: 1.0 ratio",
   "status": "inferred",
   "sourceUrl": "https://home.treasury.gov/system/files/136/April-2026-Reporting-Data-through-March-31-2026.xlsx",
   "asOf": "through Annual 2026 April 1 - March 31, 2026",
   "note": "Computed expenditures/allocation."
  },
  {
   "topic": "audited statements: arpa",
   "county": "gulf",
   "scope": null,
   "claim": "arpa_where_booked_and_use: None text",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20gulf%20county.pdf",
   "asOf": "FY2025 ACFR (FY2024 for Bay) + Treasury",
   "note": "Treasury: single project \"Revenue Replacement for Government Services\" (standard allowance, 6.1), fully expended. ACFR SEFA FY2025 (PDF p.122) shows 3,985,144 of ALN 21.027, but 3,975,644 of it is agreement 22FRP88, which appears to be a state pass-through award rather than the county direct allocation (INFERRED)."
  },
  {
   "topic": "audited statements: arpa",
   "county": "franklin",
   "scope": null,
   "claim": "arpa_slfrf_allocation: 2355139 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/136/fiscalrecoveryfunds_countyfunding_2021.05.10-1a-508A.pdf",
   "asOf": "Treasury allocation (May 2021)",
   "note": "Treasury county allocation table, PDF p.8. Matches Treasury quarterly reporting file \"Allocation\" field (2355139)."
  },
  {
   "topic": "audited statements: arpa",
   "county": "franklin",
   "scope": null,
   "claim": "arpa_slfrf_cumulative_obligations: 2355139 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/136/April-2026-Reporting-Data-through-March-31-2026.xlsx",
   "asOf": "through Annual 2026 April 1 - March 31, 2026",
   "note": "Treasury SLFRF quarterly/annual reporting file, Projects sheet, sum of Total Cumulative Obligations over 1 projects (my aggregation; recipient Franklin County,; status Submitted)."
  },
  {
   "topic": "audited statements: arpa",
   "county": "franklin",
   "scope": null,
   "claim": "arpa_slfrf_cumulative_expenditures: 2355139 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/136/April-2026-Reporting-Data-through-March-31-2026.xlsx",
   "asOf": "through Annual 2026 April 1 - March 31, 2026",
   "note": "Same file, sum of Total Cumulative Expenditures. Self-reported by recipient; not audited by Treasury. Statutory deadline to expend: 12/31/2026."
  },
  {
   "topic": "audited statements: arpa",
   "county": "franklin",
   "scope": null,
   "claim": "arpa_spent_share_of_allocation: 1.0 ratio",
   "status": "inferred",
   "sourceUrl": "https://home.treasury.gov/system/files/136/April-2026-Reporting-Data-through-March-31-2026.xlsx",
   "asOf": "through Annual 2026 April 1 - March 31, 2026",
   "note": "Computed expenditures/allocation."
  },
  {
   "topic": "audited statements: arpa",
   "county": "franklin",
   "scope": null,
   "claim": "arpa_where_booked_and_use: None text",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20franklin%20county.pdf",
   "asOf": "FY2025 ACFR (FY2024 for Bay) + Treasury",
   "note": "ACFR PDF p.14: total allocation 2,355,139; spending plan was courthouse exterior sealant, additional office space, beach parking, public-records imaging; last ARP project completed FY2025. Treasury reports it as one 6.1 revenue-replacement project (standard allowance), fully expended. SEFA FY2025 ALN 21.027 direct: 765,693 (PDF p.122)."
  },
  {
   "topic": "audited statements: arpa",
   "county": "wakulla",
   "scope": null,
   "claim": "arpa_slfrf_allocation: 6553405 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/136/fiscalrecoveryfunds_countyfunding_2021.05.10-1a-508A.pdf",
   "asOf": "Treasury allocation (May 2021)",
   "note": "Treasury county allocation table, PDF p.9. Matches Treasury quarterly reporting file \"Allocation\" field (6553405)."
  },
  {
   "topic": "audited statements: arpa",
   "county": "wakulla",
   "scope": null,
   "claim": "arpa_slfrf_cumulative_obligations: 6553405 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/136/April-2026-Reporting-Data-through-March-31-2026.xlsx",
   "asOf": "through Annual 2025 April 1 - March 31, 2025",
   "note": "Treasury SLFRF quarterly/annual reporting file, Projects sheet, sum of Total Cumulative Obligations over 1 projects (my aggregation; recipient Wakulla County, FL; status Submitted Closeout Complete)."
  },
  {
   "topic": "audited statements: arpa",
   "county": "wakulla",
   "scope": null,
   "claim": "arpa_slfrf_cumulative_expenditures: 6553405 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/136/April-2026-Reporting-Data-through-March-31-2026.xlsx",
   "asOf": "through Annual 2025 April 1 - March 31, 2025",
   "note": "Same file, sum of Total Cumulative Expenditures. Self-reported by recipient; not audited by Treasury. Statutory deadline to expend: 12/31/2026."
  },
  {
   "topic": "audited statements: arpa",
   "county": "wakulla",
   "scope": null,
   "claim": "arpa_spent_share_of_allocation: 1.0 ratio",
   "status": "inferred",
   "sourceUrl": "https://home.treasury.gov/system/files/136/April-2026-Reporting-Data-through-March-31-2026.xlsx",
   "asOf": "through Annual 2025 April 1 - March 31, 2025",
   "note": "Computed expenditures/allocation."
  },
  {
   "topic": "audited statements: arpa",
   "county": "wakulla",
   "scope": null,
   "claim": "arpa_where_booked_and_use: None text",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/county_efile%20rpts/2025%20wakulla%20county.pdf",
   "asOf": "FY2025 ACFR (FY2024 for Bay) + Treasury",
   "note": "Treasury: single 6.1 standard-allowance project, fully expended; recipient status \"Submitted Closeout Complete\" (last period Annual Apr 1 2024-Mar 31 2025). ACFR SEFA FY2025 (PDF p.68) lists ALN 21.027 ~11.6M but the agreement numbers (WG078/79/81/82, 22FRP92/93) appear to be state pass-through awards, not the county direct allocation (INFERRED)."
  },
  {
   "topic": "audited statements: arpa",
   "county": "escambia",
   "scope": null,
   "claim": "arpa_county_claim_obligated: 61829150.35 USD",
   "status": "verified",
   "sourceUrl": "https://myescambia.com/news/news-article/2025/01/31/escambia-county-secures-over-61.8-million-in-arpa-funding",
   "asOf": "as of 12/31/2024",
   "note": "County press release (self-report): \"obligating all but 65 cents\". Treasury file shows obligations 61,745,276.86, i.e. 83,874 less than allocation - small unexplained discrepancy (INFERRED: reporting/categorization timing). Value here = allocation minus $0.65 (derived)."
  },
  {
   "topic": "law: 1. SOH / assessment caps",
   "county": null,
   "scope": "Florida",
   "claim": "Art. VII s.4(d): homestead assessment may change annually by no more than the LOWER of 3% or the CPI-U change; may not exceed just value; resets to just value on change of ownership. Art. VII s.4(g) (residential <=9 units, non-homestead) and s.4(h) (all other real property) cap annual assessment growth at 10%, for all levies OTHER THAN school district levies.",
   "status": "verified",
   "sourceUrl": "http://www.leg.state.fl.us/statutes/index.cfm?Mode=Constitution&Submenu=3&Tab=statutes",
   "asOf": "2026-10-25 (Online Sunshine page dated 25 Oct 2026)",
   "note": "Text read from downloaded Constitution page, Art. VII s.4. Implementing statutes: s.193.155 (homestead, 3%/CPI; history through ch. 2026-239), s.193.1554 (non-homestead residential 10%), s.193.1555 (non-residential and other 10%). All read on Online Sunshine."
  },
  {
   "topic": "law: 1. SOH / assessment caps",
   "county": null,
   "scope": "Florida",
   "claim": "Portability: new homestead assessed at less than just value if prior homestead held in any of 3 preceding years; benefit capped at $500,000 (Art. VII s.4(d)(8); s.193.155(8)). Ch. 2026-239 s.3 amends s.193.155(8) to conform to the Constitution; first applies to the 2027 roll.",
   "status": "verified",
   "sourceUrl": "https://laws.flrules.org/2026/239",
   "asOf": "2026-06-29 (approved)",
   "note": "Did not change the 3%/CPI cap itself."
  },
  {
   "topic": "law: 1. Share of base shielded",
   "county": null,
   "scope": "Florida",
   "claim": "Statewide 2026 county (non-school) real-property roll, EDR Aug 3 2026 conference: just value $5,232.1B; total assessment differentials $1,111.9B (21.3% of just value). Save Our Homes differential $815.1B = 73.3% of all differentials and ~15.6% of just value; ~33.8% of homestead just value ($2,413.7B). 10% non-homestead-residential cap differential $82.8B plus 10% non-residential cap differential $113.7B = $196.6B (17.7% of differentials; 3.8% of just value). Agricultural classification $99.7B.",
   "status": "verified",
   "sourceUrl": "https://edr.state.fl.us/Content/conferences/advalorem/adval_differentialsprojection.pdf",
   "asOf": "2026-08-03",
   "note": "Shares are my arithmetic from EDR tables (just value from adval_StatewideComparisonCounty.pdf / adval_comparisonstatewidecategories.pdf). The 2026 column is the conference's 2026 roll figure; EDR projects total differentials FALLING to ~$767B by 2032 because the market is flat (2026 just value growth only 1.69%). School-levy differentials ($915.3B) exclude the 10% caps."
  },
  {
   "topic": "law: 1. Share of base shielded",
   "county": null,
   "scope": "Florida",
   "claim": "EDR Sept 22 2025 deck: homestead just value was reduced 37.6% by differentials (2025 roll) and homesteads receive 72.4% of all value removed by differentials; fiscally constrained counties (29) have total differentials of 39.7% of just value vs 24.1% statewide.",
   "status": "verified",
   "sourceUrl": "https://edr.state.fl.us/Content/presentations/property-tax-study/Property-Tax-FiscallyConstrainedCounties.pdf",
   "asOf": "2025-09-22",
   "note": "Slide 'Value Comparison' read as image; roll year not printed on slide (INFERRED 2025). 39.7%/24.1% are my arithmetic on the slide's $ figures (54,361/136,769 and 1,242,384/5,146,829). 'Differentials' include ag/conservation classifications, not only SOH/10% caps."
  },
  {
   "topic": "law: 1. Share of base shielded",
   "county": null,
   "scope": "Florida",
   "claim": "County-level shares of base shielded by SOH/10% caps for Escambia, Santa Rosa, Okaloosa, Walton, Bay, Gulf, Franklin, Wakulla.",
   "status": "not_found",
   "sourceUrl": "https://edr.state.fl.us/Content/conferences/advalorem/index.cfm",
   "asOf": "2026-10-25",
   "note": "EDR files retrieved give statewide differentials only. County parcel-level data exists in DOR NAL roll files / EDR 'Detailed County Parcels' but was not processed. County taxable value by county IS available in adval_CountyTaxableValue.pdf."
  },
  {
   "topic": "law: 2. Impact fees",
   "county": null,
   "scope": "Florida",
   "claim": "s.163.31801 (Florida Impact Fee Act), 2026 Florida Statutes, as published on Online Sunshine: fee must rest on a plan-based demonstrated-need study using most recent localized data within 4 years; separate accounting fund; admin charge limited to actual cost; 90 days' notice before new/increased fee; collection not earlier than building permit issuance; rational nexus and proportionality both ways; earmark for capacity for new users; no use to pay existing debt or previously approved projects absent nexus; dollar-for-dollar credits at fair market value; govt bears burden by preponderance and court may not defer; no fee on same-use replacement structures; refund/credit response within 30 days; annual CFO affidavit; excludes water/sewer connection fees.",
   "status": "verified",
   "sourceUrl": "http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0163/Sections/0163.31801.html",
   "asOf": "2026-10-25",
   "note": "History line: ss.9 ch.2006-218 ... ss.1,2 ch.2021-63; s.3 ch.2024-266; s.4 ch.2025-177; s.3 ch.2025-190; s.6 ch.2026-161."
  },
  {
   "topic": "law: 2. Impact fees",
   "county": null,
   "scope": "Florida",
   "claim": "Phase-in/increase limits (s.163.31801(6)): increase <=25% phased over 2 equal annual increments; >25% to 50% over 4 equal installments; no increase above 50%; no more than one increase per 4 years; no retroactive increase. Exceeding limits requires study within prior 12 months showing 'extraordinary circumstances', declaration of use/timeframe, localized data, two noticed workshops, UNANIMOUS vote of governing body, 2-4 equal annual increments, and not more than 100% increase over 4 years; not allowed if no increase in prior 5 years (hurricane-disaster years excluded); data no older than 4 years.",
   "status": "verified",
   "sourceUrl": "http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0163/Sections/0163.31801.html",
   "asOf": "2026-10-25",
   "note": "Vote threshold was 'two-thirds' in 2021 (ch.2021-63) and became unanimous in the current text; the 5-year/100% limits come from ch.2025-177 and ch.2026-161."
  },
  {
   "topic": "law: 2. Impact fees",
   "county": null,
   "scope": "Florida",
   "claim": "2021 HB 337 = CS/CS/CS/HB 337, ch. 2021-63, approved June 4 2021, effective on becoming law: added definitions of 'infrastructure' and 'public facilities', dollar-for-dollar credit requirement, phase-in caps (25%/50%, once per 4 yrs), extraordinary-circumstances exception by 2/3 vote, retroactive to Jan 1 2021, affidavit requirement, transferable credits.",
   "status": "verified",
   "sourceUrl": "https://laws.flrules.org/2021/63",
   "asOf": "2021-06-04",
   "note": "Read enrolled chapter law PDF."
  },
  {
   "topic": "law: 2. Impact fees",
   "county": null,
   "scope": "Florida",
   "claim": "No 2023 amendment to s.163.31801 appears in its History line (2021-63 is followed by 2024-266).",
   "status": "verified",
   "sourceUrl": "http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0163/Sections/0163.31801.html",
   "asOf": "2026-10-25",
   "note": "Absence is from the History line only; I did not search 2023 bills that touched s.163.3180 or school impact fees."
  },
  {
   "topic": "law: 2. Impact fees",
   "county": null,
   "scope": "Florida",
   "claim": "Ch. 2024-266 (CS/HB 479, eff. Oct 1 2024): study requirement for calculation; credit language broadened to 'any other form of exaction'; credit protection when a local government adopts an alternative transportation (mobility) system; also amended s.163.3180 (mobility fees, interlocal agreements).",
   "status": "verified",
   "sourceUrl": "https://laws.flrules.org/2024/266",
   "asOf": "2024-06-25 (approved)",
   "note": ""
  },
  {
   "topic": "law: 2. Impact fees",
   "county": null,
   "scope": "Florida",
   "claim": "Ch. 2025-177 (CS/SB 1080, approved June 24 2025; s.4 effective Jan 1 2026): raised the over-limit increase threshold to a unanimous vote, required 2-4 equal annual increments, barred over-limit increase if no increase in prior 5 years, deleted retroactivity clause. Same act: school-district fees must meet s.163.31801(4)(f),(g) nexus tests; development permit timeframes with refunds.",
   "status": "verified",
   "sourceUrl": "https://laws.flrules.org/2025/177",
   "asOf": "2025-06-24",
   "note": "Strike/underline formatting lost in text extraction, so the 'two-thirds to unanimous' reading rests on the codified text plus the act's title ('revising the voting threshold')."
  },
  {
   "topic": "law: 2. Impact fees",
   "county": null,
   "scope": "Florida",
   "claim": "Ch. 2025-190 (CS/CS/SB 180, emergencies) added s.163.31801(14): no impact fee on reconstruction/replacement of same-use structure that does not increase impact; proportional fee allowed if demand increases significantly.",
   "status": "verified",
   "sourceUrl": "https://laws.flrules.org/2025/190",
   "asOf": "2025",
   "note": ""
  },
  {
   "topic": "law: 2. Impact fees",
   "county": null,
   "scope": "Florida",
   "claim": "Ch. 2026-161 (CS/CS/HB 1329, 'Local Government Financial Transparency and Accountability Act', approved June 24 2026, effective JANUARY 1, 2027): adds 'extraordinary circumstances' and 'plan-based' study requirements, 90-day notice, no application to pending permit applications, localized urban/rural cost data, 100% cap on over-limit increases, 30-day refund/credit procedure; also redefines ss.163.3164/163.3180 for alternative transportation systems.",
   "status": "verified",
   "sourceUrl": "https://laws.flrules.org/2026/161",
   "asOf": "2026-06-24",
   "note": "RED FLAG: s.163.31801(4) says 'adopted or increased after July 1, 2026' but the act takes effect Jan 1 2027 (s.10). Fees adopted July 1 - Dec 31 2026 are in an ambiguous window; needs counsel. Online Sunshine already shows the amended text."
  },
  {
   "topic": "law: 2. Local budget transparency (new)",
   "county": null,
   "scope": "Florida",
   "claim": "Ch. 2026-161 (effective Jan 1 2027) requires each county (s.129.03(3)(d)) and municipality (s.166.241) to hold a budget workshop where the governing body performs a budget-reduction exercise identifying strategies to cut the next-year budget by 10% without compromising essential services (law enforcement, fire) or legal obligations, posted online at least 14 days before final adoption; 5 years of data in posted budgets; quarterly compensation summaries with names and salaries; budget development calendars.",
   "status": "verified",
   "sourceUrl": "https://laws.flrules.org/2026/161",
   "asOf": "2026-06-24",
   "note": "Directly relevant to Epomena: creates a statutory 10% cut-scenario document per county each budget cycle starting with the FY2027-28 cycle."
  },
  {
   "topic": "law: 3. Property-tax amendment on ballot",
   "county": null,
   "scope": "Florida",
   "claim": "CS/HJR 1-F (2026 Special Session F, 'Save Our Homes from Excessive Property Taxes') passed House 75-26 and Senate 30-9 on June 2 2026 and is on the Nov 3 2026 ballot; needs 60%; if approved effective Jan 1 2027. Enrolled text is identical to the CS text I read.",
   "status": "verified",
   "sourceUrl": "https://www.flsenate.gov/Session/Bill/2026F/1/BillText/er/PDF",
   "asOf": "2026-06-02",
   "note": "Vote and status from the Senate bill page (https://www.flsenate.gov/Session/Bill/2026F/1) and Senate summary https://flsenate.gov/Committees/DownloadBillSummary/8649."
  },
  {
   "topic": "law: 3. Property-tax amendment on ballot",
   "county": null,
   "scope": "Florida",
   "claim": "Provisions: non-school homestead exemption of $150,000 from Jan 1 2027 and $250,000 from Jan 1 2028 (CPI-indexed from 2029) for people who maintained permanent FL residence on Dec 31 2026; $50,000 (CPI-indexed from 2028) for those who did not, rising to the full amount from the 5th year (counties/cities may shorten by 2/3 vote from 2030 for a 'critical local need'); first $25,000 exemption now applies to school levies only; non-homestead assessment cap cut from 10% to 5% from Jan 1 2027 (s.4(g) and (h)); Legislature must by general law prescribe a uniform procedure for counties/cities to raise the exemption up to full elimination (no deadline); special districts may do so by referendum; NEW Art. VII s.9(a)(2) limits county/municipal ad valorem revenue to listed uses (public safety, education, infrastructure/stormwater, natural resources/flood control, bonds/debt service, retirement benefits, operations of constitutional officers/commissions/municipalities).",
   "status": "verified",
   "sourceUrl": "https://www.flsenate.gov/Session/Bill/2026F/1/BillText/er/PDF",
   "asOf": "2026-06-02",
   "note": "The 'operations and administration' use category is broad, so the use limit is likely weak in practice (INFERRED). School levies unaffected. 3% SOH cap unchanged."
  },
  {
   "topic": "law: 3. Fiscal impact (EDR)",
   "county": null,
   "scope": "Florida",
   "claim": "EDR Revenue Estimating Conference (7/10/2026, superseding 6/12/2026): if approved, non-school local property tax revenue falls by $4,929.5M in FY2027-28, $8,714.5M in FY2028-29, $9,647.9M in FY2029-30, $10,710.2M in FY2030-31, recurring $11,834.7M. (6/12 estimate quoted in the House final analysis was $4.95B / $8.78B / $11.86B.) Conference excluded effects of local policy responses and of future legislation to reach full elimination.",
   "status": "verified",
   "sourceUrl": "http://edr.state.fl.us/Content/conferences/revenueimpact/archives/2026F/_pdf/impact0710.pdf",
   "asOf": "2026-07-10",
   "note": "Pages 682-686 of the REC package. Estimates are county-wide aggregates (county + municipal + special-district non-school levies), not county-government-only. Model may UNDERSHOOT if s.196.031 is not updated."
  },
  {
   "topic": "law: 3. Fiscal impact (EDR)",
   "county": null,
   "scope": "Florida",
   "claim": "EDR county-level recurring impact on all non-school local levies ($M, FY2027-28 cash / recurring): Escambia (45.3)/(82.1); Santa Rosa (26.7)/(55.2); Okaloosa (26.5)/(46.1); Walton (14.0)/(51.9); Bay (27.1)/(44.2); Gulf (2.6)/(7.7); Franklin (2.1)/(3.9); Wakulla (6.4)/(12.4). Cash path to recurring: Walton (14.0)->(27.8)->(34.7)->(42.7)->(51.9); Gulf (2.6)->(4.5)->(5.4)->(6.5)->(7.7).",
   "status": "verified",
   "sourceUrl": "http://edr.state.fl.us/Content/conferences/revenueimpact/archives/2026F/_pdf/impact0710.pdf",
   "asOf": "2026-07-10",
   "note": "Parsed with python3 -I from the PDF text; saved in /tmp/claude-0/-home-user/a221708c-92f1-504f-b2e9-730985717c30/scratchpad/research-law/hjr/county_impacts_0710.json."
  },
  {
   "topic": "law: 3. Fiscal impact (EDR)",
   "county": null,
   "scope": "Florida",
   "claim": "Recurring impact as 'mills of 2026 county taxable value' (my arithmetic): Wakulla 4.68, Santa Rosa 2.70, Escambia 2.38, Gulf 1.78, Okaloosa 1.46, Bay 1.31, Walton 1.06, Franklin 0.96.",
   "status": "inferred",
   "sourceUrl": "http://edr.state.fl.us/Content/conferences/revenueimpact/archives/2026F/_pdf/impact0710.pdf",
   "asOf": "2026-10-25",
   "note": "Divides REC recurring impact by 2026 county taxable value from https://edr.state.fl.us/Content/conferences/advalorem/adval_CountyTaxableValue.pdf (Bay 33,634.6; Escambia 34,529.7; Franklin 4,068.5; Gulf 4,324.8; Okaloosa 31,539.3; Santa Rosa 20,414.4; Wakulla 2,651.8; Walton 49,098.7 $M). Rough: ignores that post-amendment taxable value is lower and that burden is split among county, cities, districts."
  },
  {
   "topic": "law: 3. Fiscally constrained counties",
   "county": null,
   "scope": "Florida",
   "claim": "Fiscally constrained counties for FY2026-27 per DOR map dated 9/15/2026 (29): Baker, Bradford, Calhoun, Columbia, DeSoto, Dixie, Franklin, Gadsden, Gilchrist, Glades, Gulf, Hamilton, Hardee, Hendry, Highlands, Holmes, Jackson, Jefferson, Lafayette, Levy, Liberty, Madison, Okeechobee, Putnam, Suwannee, Taylor, Union, Wakulla, Washington. Of the eight Epomena counties: Franklin, Gulf, Wakulla ARE fiscally constrained; Escambia, Santa Rosa, Okaloosa, Walton, Bay are NOT.",
   "status": "verified",
   "sourceUrl": "https://floridarevenue.com/property/Documents/fcc_map.pdf",
   "asOf": "2026-09-15",
   "note": "Read from rendered map image + legend. Definition s.218.67(1): county entirely within a Governor-designated rural area of opportunity (s.288.0656) OR one mill raises <= $5M. Same three counties shaded on EDR FY2025-26 map (https://edr.state.fl.us/Content/presentations/property-tax-study/Property-Tax-FiscallyConstrainedCounties.pdf)."
  },
  {
   "topic": "law: 3. Fiscally constrained counties",
   "county": null,
   "scope": "Florida",
   "claim": "Which prong qualifies Franklin, Gulf, Wakulla (rural area of opportunity vs <= $5M mill) is not confirmed. Rough mill values from 2026 county taxable value: Franklin ~$4.07M, Gulf ~$4.32M, Wakulla ~$2.65M, all below $5M, so the mill test alone appears sufficient.",
   "status": "inferred",
   "sourceUrl": "https://edr.state.fl.us/Content/conferences/advalorem/adval_CountyTaxableValue.pdf",
   "asOf": "2026-10-25",
   "note": "Statute uses July 1 school taxable value (s.1011.62(4)(a)1.a.), not county taxable value. Governor's rural-area designations not retrieved."
  },
  {
   "topic": "law: 3. Offsets for HJR 1-F",
   "county": null,
   "scope": "Florida",
   "claim": "No state offset for fiscally constrained counties' losses from HJR 1-F exists in the statutes. Existing offsets (ss.218.12, 218.125, 218.136) cover only the 2008 and 2024 constitutional changes; ch.2026-240 reenacted them solely to conform references to the changed s.200.065. FY2026-27 offset forecast: $73.8M (s.218.12) + $1.4M + $1.7M = ~$76.9M; EDR preliminary FY2026-27 distribution appropriation $72,092,782.",
   "status": "verified",
   "sourceUrl": "http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0218/Sections/0218.12.html",
   "asOf": "2026-10-25",
   "note": "Absence is based on reading ss.218.12, .125, .136 and ch. 2026-240 (https://laws.flrules.org/2026/240). Dollar figures: EDR Sept 2025 deck and https://edr.state.fl.us/Content/conferences/advalorem/adval_DistributionFiscallyConstrained.pdf (Franklin $1.51M, Gulf $3.18M, Wakulla $87,743 FY2026-27 estimate)."
  },
  {
   "topic": "law: 3. Ballot status",
   "county": null,
   "scope": "Florida",
   "claim": "Leon County Circuit Judge David Frank (Aug 3 2026) held the ballot title and summary 'clearly and conclusively defective', ordered a rewrite; the amendment stays on the ballot. AG Uthmeier released a rewritten title on Aug 13 ('Increased Homestead Exemption; Lower Cap on Increases in Non-Homestead Property Assessments'). Ch. 2026-240 s.7 lets the summary exceed 75 words.",
   "status": "verified",
   "sourceUrl": "https://floridapolitics.com/archives/806710-desantis-080626/",
   "asOf": "2026-08-14",
   "note": "Court order and revised summary themselves NOT read: Division of Elections (dos.fl.gov) returned HTTP 403 and I did not obtain the docket. Facts rest on news (Florida Phoenix, Florida Politics, WPTV, CBS Miami) plus ch.2026-240 s.7 (primary)."
  },
  {
   "topic": "law: 3. Ballot status",
   "county": null,
   "scope": "Florida",
   "claim": "Whether Judge Frank approved the rewritten language, whether anyone challenged it in the 10-day window, the final certified ballot wording, and the official ballot number ('Amendment 3') are not confirmed from a primary source. Governor said state would not appeal the defect ruling.",
   "status": "not_found",
   "sourceUrl": "https://floridaphoenix.com/2026/08/13/toned-down-amendment-3-ballot-language-ready-for-another-judicial-review/",
   "asOf": "2026-10-25",
   "note": "Check Leon County docket and Division of Elections ballot certification before publishing."
  },
  {
   "topic": "law: 3. Other 2026 ballot measures",
   "county": null,
   "scope": "Florida",
   "claim": "Two other legislative referrals: Amendment 1 (Budget Stabilization Fund, HJR 5019) and Amendment 2 (CS/HJR 1215, 2025 session: exempts tangible personal property on agricultural land). Enrolled CS/HJR 1215 text read. No citizen initiatives made the ballot.",
   "status": "inferred",
   "sourceUrl": "https://www.flsenate.gov/Session/Bill/2025/1215/BillText/er/PDF",
   "asOf": "2026-10-25",
   "note": "HJR 1215 enrolled text VERIFIED; its ballot number, the list of three amendments, and Amendment 1 details come from a secondary search summary (Ballot Brief / county guides). Local revenue impact of Amendment 2 not retrieved."
  },
  {
   "topic": "law: 3. Failed 2026 regular-session proposals",
   "county": null,
   "scope": "Florida",
   "claim": "HJR 201 (non-school homestead elimination), 203 (phased elimination), 205 (elimination for 65+), 207 (25% homestead exemption), 209 (insurance-linked $200,000 exemption), 213 (assessment-limit changes) all died by March 13 2026 (committee or second-reading calendar / laid on table). HJR 211 (portability) status not read (429).",
   "status": "verified",
   "sourceUrl": "https://www.flsenate.gov/Session/Bill/2026/203",
   "asOf": "2026-03-13",
   "note": "Status from each flsenate.gov bill page. EDR scored each as indeterminate-negative local impact in the 2026 Regular Session table: http://edr.state.fl.us/Content/conferences/revenueimpact/archives/2026/2026Session%20Conference%20Table.pdf"
  },
  {
   "topic": "law: 3. Millage law change (implementing bill)",
   "county": null,
   "scope": "Florida",
   "claim": "Ch. 2026-240 (CS/SB 4-F, approved and effective June 24 2026): s.200.065(5)(a) maximum millage is now the rolled-back rate (the per-capita-Florida-personal-income adjustment and 'prior-year adopted rate' safe harbor are removed). 110% of rolled-back rate needs 2/3 vote; above 110% needs unanimity (3/4 for boards of 9+) or referendum.",
   "status": "verified",
   "sourceUrl": "https://laws.flrules.org/2026/240",
   "asOf": "2026-06-24",
   "note": "Online Sunshine s.200.065 text (https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0200/Sections/0200.065.html) shows the new text. EDR REC scored it zero/indeterminate negative because local rates are future decisions. Could first affect 2026 tax bills (FY2026-27 budgets already set under it). Vote counts (Senate 30-8, House 75-27) appear only in a search-result summary of the Senate bill page, not read directly."
  },
  {
   "topic": "law: 3. Millage law change (implementing bill)",
   "county": null,
   "scope": "Florida",
   "claim": "Ch. 2026-239 s.23 (HB 7031-E, approved June 29 2026) ALSO amends s.200.065(5)(a) using the OLD per-capita-income language (adding special-district/MSTU first-year rule) and s.24 calls it 'remedial and clarifying'; s.8 of ch.2026-240 says overlapping laws are read together.",
   "status": "verified",
   "sourceUrl": "https://laws.flrules.org/2026/239",
   "asOf": "2026-06-29",
   "note": "RED FLAG: two acts amend the same paragraph in different forms. Online Sunshine codifies the 2026-240 version. Confirm with DOR Property Tax Oversight / counsel which text governs TRIM compliance."
  },
  {
   "topic": "law: 4. Half-cent sales tax",
   "county": null,
   "scope": "Florida",
   "claim": "Local Government Half-cent Sales Tax Program: ss.218.61-218.67. Funded by 8.9744% of sales tax remitted by dealers in participating counties (s.212.20(6)(d)2.), after a $50M/yr carve-out of communications services tax to a utility-relocation grant program, plus 0.0966% for emergency/supplemental distributions (s.212.20(6)(d)3.). Distribution within a county (s.218.62): county share = (unincorporated pop + 2/3 incorporated pop) / (total county pop + 2/3 incorporated pop); each city = city pop / (total county pop + 2/3 incorporated pop). County share tied to 2/3 of incorporated pop is 'countywide' revenue; rest is unincorporated-area revenue (s.218.64). Cities must use it for municipality-wide programs or property/utility tax relief. Up to $3M/yr may go to sports/spring-training facilities by local ordinance. Eligibility requires s.200.065 compliance (s.218.63).",
   "status": "verified",
   "sourceUrl": "http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0218/Sections/0218.62.html",
   "asOf": "2026-10-25",
   "note": "Also ss.218.61, 218.64, 218.63, 212.20 read on Online Sunshine. Histories: 218.61 last ch.2006-262; 218.62 ch.2003-33; 218.64 ch.2023-173; 218.65 ch.2025-122."
  },
  {
   "topic": "law: 4. Half-cent: emergency & fiscally constrained",
   "county": null,
   "scope": "Florida",
   "claim": "Emergency distribution (s.218.65): counties with population <= 65,000 whose ordinary half-cent distribution per capita falls below an inflation-indexed per-capita limit ($24.60 in 1988 indexed to state and local price deflator) get a top-up from the 0.0966% pool; supplemental for counties with inmate population > 7%. Fiscally constrained county distribution (s.218.67): extra distribution from the CST-funded pool, allocated by mill-value-per-capita factor (<= $25 per capita = 1.0; $25-30 = 0.75; $30-50 = 0.5) plus 0.1 x operating millage; 2-year phase-out when a county exceeds $5M/mill.",
   "status": "verified",
   "sourceUrl": "http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0218/Sections/0218.65.html",
   "asOf": "2026-10-25",
   "note": "s.218.67 read at .../0218.67.html; EDR Sept 2025 deck says the FCC distribution pool is currently $10,152,000."
  },
  {
   "topic": "law: 4. Half-cent: FY2026-27 estimates",
   "county": null,
   "scope": "Florida",
   "claim": "DOR Office of Tax Research FY2026-27 (local FY ending Sept 30 2027) half-cent estimates, county government (BOCC) / countywide total incl. cities: Escambia $34.65M / $40.87M; Santa Rosa $11.89M / $12.93M; Okaloosa $21.12M / $31.69M; Walton $18.41M / $22.44M; Bay $19.82M / $33.21M; Gulf $1.41M / $1.99M; Franklin $1.25M / $1.69M; Wakulla $4.19M / $4.21M. Wakulla BOCC total includes $2.68M emergency distribution (64% of its half-cent); Franklin and Gulf receive no emergency distribution but get $143,746 and $159,531 fiscally-constrained distributions; Wakulla gets $225,053.",
   "status": "verified",
   "sourceUrl": "https://edr.state.fl.us/Content/local-government/data/county-municipal/LHC26-27.pdf",
   "asOf": "2026-08-18",
   "note": "Estimates may be revised. Parsed with python3 -I from PDF text and spot-checked against raw lines."
  },
  {
   "topic": "law: 4. County Revenue Sharing",
   "county": null,
   "scope": "Florida",
   "claim": "County Revenue Sharing Program: Revenue Sharing Trust Fund for Counties receives 2.0810% of available proceeds from s.212.20(6)(d)4. (municipal fund 1.3653%); s.218.215. Apportionment factor (s.218.245(1)) = three equal parts: county share of eligible-county population, share of unincorporated population, share of sales tax collections. Distribution steps (s.218.23(3)): entitlement by apportionment, then guaranteed entitlement, second guaranteed entitlement (counties), minimum entitlement, then growth money. Eligibility requires reporting (s.218.32), post-audit, 3-mill-equivalent local effort based on 1973 values, and s.200.065 compliance (noncompliant share goes to General Revenue for 12 months).",
   "status": "verified",
   "sourceUrl": "http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0218/Sections/0218.245.html",
   "asOf": "2026-10-25",
   "note": "Also ss.218.21, 218.215, 218.23, 212.20 read. Last substantive amendments: s.218.245 ch.2009-68; s.218.23 ch.2013-183."
  },
  {
   "topic": "law: 4. County Revenue Sharing: FY2026-27",
   "county": null,
   "scope": "Florida",
   "claim": "DOR FY2026-27 (state FY ending June 30 2027) County Revenue Sharing estimates ($): Escambia 12,554,613; Santa Rosa 7,037,874; Okaloosa 7,742,027; Walton 4,255,494; Bay 6,705,412; Gulf 499,186; Franklin 412,827; Wakulla 1,225,806; statewide 740,101,507.",
   "status": "verified",
   "sourceUrl": "https://edr.state.fl.us/Content/local-government/data/county-municipal/CRS26-27.pdf",
   "asOf": "2026-08-18",
   "note": "Estimates, not final."
  },
  {
   "topic": "law: 4. 2025-2026 legislation touching half-cent / revenue sharing",
   "county": null,
   "scope": "Florida",
   "claim": "Ch. 2025-122 (CS/HB 703, eff. Oct 1 2025, utility relocation) amends s.212.20(6)(d)2. so $50M per fiscal year of communications services tax is diverted from the half-cent trust fund to a Commerce utility-relocation grant program, and the 0.1018% reduction/PERC trust fund transfer now starts Oct 1 2025. This is the only 2025-2026 change found to the half-cent or county revenue sharing formulas.",
   "status": "verified",
   "sourceUrl": "https://laws.flrules.org/2025/122",
   "asOf": "2025-06-05 (approved)",
   "note": "Base for half-cent is shrunk by the diversion; actual dollar effect per county not computed (INFERRED small relative to ~$3B program). No change to ss.218.245/218.23 in 2025-2026: statute histories on Online Sunshine end at 2009/2013. 2026 REC tables for the Regular Session and Special Sessions E and F list no half-cent or revenue-sharing items."
  },
  {
   "topic": "law: 4. Fiscally constrained definition change",
   "county": null,
   "scope": "Florida",
   "claim": "A 2026 bill (SB 7046 per a Senate analysis cited in search results) would have changed the fiscally constrained definition ($10M mill, drop rural-area prong), but s.218.67 in the 2026 statutes is unchanged (history ends ch.2014-218), so no such change is law.",
   "status": "inferred",
   "sourceUrl": "http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0218/Sections/0218.67.html",
   "asOf": "2026-10-25",
   "note": "Existence and content of the SB 7046 proposal came from a search snippet, not read. Unchanged statute is VERIFIED."
  },
  {
   "topic": "law: 4. State constraints on local revenue",
   "county": null,
   "scope": "Florida",
   "claim": "Art. VII s.18(b)-(c): Legislature may not, without 2/3 of each house, reduce counties' and municipalities' aggregate authority to raise revenue (as of Feb 1 1989) or the percentage of a state tax shared with them (as of Feb 1 1989), except enhancements after 1989, declared fiscal emergency, or replacement revenue. s.18(a): unfunded-mandate protection with exceptions.",
   "status": "verified",
   "sourceUrl": "http://www.leg.state.fl.us/statutes/index.cfm?Mode=Constitution&Submenu=3&Tab=statutes",
   "asOf": "2026-10-25",
   "note": "Ch. 2026-161 and 2025-122 each contain an 'important state interest' declaration (the 2026 act) - relevant to whether 2/3 votes were needed was not analyzed."
  },
  {
   "topic": "law: 4. Other state-to-county cost shifts",
   "county": null,
   "scope": "Florida",
   "claim": "HB 5003-E s.59 (ch. 2026-233) extends to July 1 2027 an exclusion of local-government-funded hospital directed payment program funds from 'state Medicaid expenditures' used to compute the counties' Medicaid share (s.409.915); EDR REC reviewed 6/12 and 7/23/2026.",
   "status": "verified",
   "sourceUrl": "http://edr.state.fl.us/Content/conferences/revenueimpact/archives/2026E/_pdf/impact0723.pdf",
   "asOf": "2026-07-23",
   "note": "County-level Medicaid contribution figures for the eight counties not extracted. News reports ~$420M statewide (not verified)."
  },
  {
   "topic": "law: 5. NFIP authorization",
   "county": null,
   "scope": "Florida",
   "claim": "NFIP is authorized through December 11, 2026 under Public Law 119-103 (Continuing Appropriations and Extensions Act, 2027, H.R. 6500), Sec. 139 applying NFIA ss.1309(a) and 1319 with the Sec. 106(3) date (Dec 11 2026); approved Sept 2 2026; applied as if effective Sept 30 2026 (no lapse).",
   "status": "verified",
   "sourceUrl": "https://www.congress.gov/119/plaws/publ103/PLAW-119publ103.pdf",
   "asOf": "2026-09-02",
   "note": "Enrolled public law text read. I did not find or search for any later legislation; Congress must act again by Dec 11 2026. Re-check congress.gov before publishing."
  },
  {
   "topic": "law: 5. NFIP authorization history",
   "county": null,
   "scope": "Florida",
   "claim": "Recent lapses: Oct 1 - Nov 12 2025 and Feb 1 - Feb 3 2026; extended to Jan 30 2026 (P.L. 119-37) then to Sept 30 2026 (P.L. 119-75); 35+ short-term extensions since FY2017. On a lapse, new contracts cannot be issued and Treasury borrowing falls from $30.425B to $1B; existing policies continue to term end.",
   "status": "verified",
   "sourceUrl": "https://www.congress.gov/crs_external_products/IN/PDF/IN10835/IN10835.60.pdf",
   "asOf": "2026-02-06",
   "note": "CRS Insight IN10835 (updated Feb 6 2026)."
  },
  {
   "topic": "law: 5. Risk Rating 2.0 caps",
   "county": null,
   "scope": "Florida",
   "claim": "Statutory caps on premium increases (42 U.S.C. 4015(e)): no property's chargeable rate may rise more than 18% per year (with exceptions e.g., misrated, CRS downgrade, reduced deductible, s.4014(g) properties); average increase within a risk class capped at 15%; properties in s.4014(a)(2)(A)-(E) (non-primary residences, non-residential/business, severe repetitive loss, substantial cumulative damage, post-July 6 2012 substantial improvement) must rise 25% per year until reaching full risk-based rates.",
   "status": "verified",
   "sourceUrl": "https://www.govinfo.gov/content/pkg/USCODE-2023-title42/html/USCODE-2023-title42-chap50-subchapI-sec4015.htm",
   "asOf": "2023 U.S. Code edition",
   "note": "Text is from the 2023 edition; I did not find amendments since but did not check the current Code. FEMA single-family page (WebFetch, updated Oct 23 2025) confirms 'rates cannot increase by more than 18% per year for most policyholders'."
  },
  {
   "topic": "law: 5. Risk Rating 2.0 phase-in",
   "county": null,
   "scope": "Florida",
   "claim": "Risk Rating 2.0 began Oct 1 2021 for new policies and took effect for all renewals from April 1 2022; new policies pay full risk-based rates, existing policies move to RR2.0 pricing at renewal but are limited by the statutory caps (the 'glide path'). GAO (July 2023) estimated under the 18% cap about 95% of current policies reach full-risk premiums by 2037, with a ~$27B premium shortfall.",
   "status": "verified",
   "sourceUrl": "https://www.congress.gov/crs_external_products/IN/PDF/IN11777/IN11777.6.pdf",
   "asOf": "2023-05-01",
   "note": "CRS FAQ read as PDF; GAO figure from https://www.gao.gov/products/gao-23-105977 via WebFetch (PDF itself returned 403). FEMA's own RR2.0 PDF/state profiles returned 403 to curl. No 2025-2026 change to caps found; 'NOT FOUND' for any 2026 FEMA actuarial update."
  },
  {
   "topic": "law: 5. NFIP reform",
   "county": null,
   "scope": "Florida",
   "claim": "No NFIP reform or multi-year reauthorization has been enacted; H.R. 5577 (NFIP Extension Act of 2026) and H.R. 5484 were reported/introduced only.",
   "status": "inferred",
   "sourceUrl": "https://www.cbo.gov/publication/62012",
   "asOf": "2026-08 (search results)",
   "note": "Based on search-result snippets plus the fact that P.L. 119-103 is only a short-term extension. Did not read the bills' status pages."
  },
  {
   "topic": "regional: FEMA PA",
   "county": "escambia",
   "scope": null,
   "claim": "County government (applicant \"Escambia County\") federal share obligated, all disasters declared since 2016-09-01: 94009980 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2016-2026 (data refreshed 2026-10-24)",
   "note": "Applicant name matched exactly to \"<County> County\" via OpenFEMA PublicAssistanceApplicants v1; excludes cities, school boards, sheriffs, utilities. Includes COVID DR-4486 (436708 USD); excl. COVID = 93573272. Obligated, not disbursed; project statuses include many not yet closed out."
  },
  {
   "topic": "regional: FEMA PA",
   "county": "escambia",
   "scope": null,
   "claim": "ALL PA applicants in county (county govt, cities, schools, utilities, nonprofits, hospitals) federal share obligated, disasters declared since 2016-09-01: 189037840 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2016-2026",
   "note": "Mostly one-off storm money; not a recurring revenue stream."
  },
  {
   "topic": "regional: FEMA PA",
   "county": "escambia",
   "scope": null,
   "claim": "County government federal share obligated: Hurricane Nate (EM-3395, 2017-10-08): 64053 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2017",
   "note": "1 projects"
  },
  {
   "topic": "regional: FEMA PA",
   "county": "escambia",
   "scope": null,
   "claim": "County government federal share obligated: COVID-19 (DR-4486, 2020-03-25): 436708 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2020",
   "note": "6 projects"
  },
  {
   "topic": "regional: FEMA PA",
   "county": "escambia",
   "scope": null,
   "claim": "County government federal share obligated: Hurricane Sally (DR-4564, 2020-09-23): 93509219 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2020",
   "note": "119 projects"
  },
  {
   "topic": "regional: FEMA PA",
   "county": "santa_rosa",
   "scope": null,
   "claim": "County government (applicant \"Santa Rosa County\") federal share obligated, all disasters declared since 2016-09-01: 18165120 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2016-2026 (data refreshed 2026-10-24)",
   "note": "Applicant name matched exactly to \"<County> County\" via OpenFEMA PublicAssistanceApplicants v1; excludes cities, school boards, sheriffs, utilities. Includes COVID DR-4486 (874124 USD); excl. COVID = 17290996. Obligated, not disbursed; project statuses include many not yet closed out."
  },
  {
   "topic": "regional: FEMA PA",
   "county": "santa_rosa",
   "scope": null,
   "claim": "ALL PA applicants in county (county govt, cities, schools, utilities, nonprofits, hospitals) federal share obligated, disasters declared since 2016-09-01: 25395947 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2016-2026",
   "note": "Mostly one-off storm money; not a recurring revenue stream."
  },
  {
   "topic": "regional: FEMA PA",
   "county": "santa_rosa",
   "scope": null,
   "claim": "County government federal share obligated: Hurricane Nate (EM-3395, 2017-10-08): 10225 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2017",
   "note": "1 projects"
  },
  {
   "topic": "regional: FEMA PA",
   "county": "santa_rosa",
   "scope": null,
   "claim": "County government federal share obligated: Hurricane Irma (DR-4337, 2017-09-10): 3947 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2017",
   "note": "1 projects"
  },
  {
   "topic": "regional: FEMA PA",
   "county": "santa_rosa",
   "scope": null,
   "claim": "County government federal share obligated: COVID-19 (DR-4486, 2020-03-25): 874124 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2020",
   "note": "1 projects"
  },
  {
   "topic": "regional: FEMA PA",
   "county": "santa_rosa",
   "scope": null,
   "claim": "County government federal share obligated: Hurricane Sally (DR-4564, 2020-09-23): 17016223 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2020",
   "note": "28 projects"
  },
  {
   "topic": "regional: FEMA PA",
   "county": "santa_rosa",
   "scope": null,
   "claim": "County government federal share obligated: Severe storms/tornadoes (DR-4794, 2024-06-17): 260601 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2024",
   "note": "1 projects"
  },
  {
   "topic": "regional: FEMA PA",
   "county": "okaloosa",
   "scope": null,
   "claim": "County government (applicant \"Okaloosa County\") federal share obligated, all disasters declared since 2016-09-01: 10387840 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2016-2026 (data refreshed 2026-10-24)",
   "note": "Applicant name matched exactly to \"<County> County\" via OpenFEMA PublicAssistanceApplicants v1; excludes cities, school boards, sheriffs, utilities. Includes COVID DR-4486 (0 USD); excl. COVID = 10387840. Obligated, not disbursed; project statuses include many not yet closed out."
  },
  {
   "topic": "regional: FEMA PA",
   "county": "okaloosa",
   "scope": null,
   "claim": "ALL PA applicants in county (county govt, cities, schools, utilities, nonprofits, hospitals) federal share obligated, disasters declared since 2016-09-01: 12932424 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2016-2026",
   "note": "Mostly one-off storm money; not a recurring revenue stream."
  },
  {
   "topic": "regional: FEMA PA",
   "county": "okaloosa",
   "scope": null,
   "claim": "County government federal share obligated: Hurricane Michael (DR-4399, 2018-10-11): 418894 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2018",
   "note": "4 projects"
  },
  {
   "topic": "regional: FEMA PA",
   "county": "okaloosa",
   "scope": null,
   "claim": "County government federal share obligated: Hurricane Sally (DR-4564, 2020-09-23): 9968945 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2020",
   "note": "21 projects"
  },
  {
   "topic": "regional: FEMA PA",
   "county": "walton",
   "scope": null,
   "claim": "County government (applicant \"Walton County\") federal share obligated, all disasters declared since 2016-09-01: 1835524 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2016-2026 (data refreshed 2026-10-24)",
   "note": "Applicant name matched exactly to \"<County> County\" via OpenFEMA PublicAssistanceApplicants v1; excludes cities, school boards, sheriffs, utilities. Includes COVID DR-4486 (106013 USD); excl. COVID = 1729511. Obligated, not disbursed; project statuses include many not yet closed out."
  },
  {
   "topic": "regional: FEMA PA",
   "county": "walton",
   "scope": null,
   "claim": "ALL PA applicants in county (county govt, cities, schools, utilities, nonprofits, hospitals) federal share obligated, disasters declared since 2016-09-01: 3472328 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2016-2026",
   "note": "Mostly one-off storm money; not a recurring revenue stream."
  },
  {
   "topic": "regional: FEMA PA",
   "county": "walton",
   "scope": null,
   "claim": "County government federal share obligated: Hurricane Irma (DR-4337, 2017-09-10): 40405 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2017",
   "note": "1 projects"
  },
  {
   "topic": "regional: FEMA PA",
   "county": "walton",
   "scope": null,
   "claim": "County government federal share obligated: Hurricane Michael (DR-4399, 2018-10-11): 920392 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2018",
   "note": "6 projects"
  },
  {
   "topic": "regional: FEMA PA",
   "county": "walton",
   "scope": null,
   "claim": "County government federal share obligated: COVID-19 (DR-4486, 2020-03-25): 106013 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2020",
   "note": "1 projects"
  },
  {
   "topic": "regional: FEMA PA",
   "county": "walton",
   "scope": null,
   "claim": "County government federal share obligated: Hurricane Sally (DR-4564, 2020-09-23): 752727 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2020",
   "note": "8 projects"
  },
  {
   "topic": "regional: FEMA PA",
   "county": "walton",
   "scope": null,
   "claim": "County government federal share obligated: Hurricane Ian (DR-4673, 2022-09-29): 5061 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2022",
   "note": "2 projects"
  },
  {
   "topic": "regional: FEMA PA",
   "county": "walton",
   "scope": null,
   "claim": "County government federal share obligated: Hurricane Helene (DR-4828, 2024-09-28): 10927 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2024",
   "note": "2 projects"
  },
  {
   "topic": "regional: FEMA PA",
   "county": "bay",
   "scope": null,
   "claim": "County government (applicant \"Bay County\") federal share obligated, all disasters declared since 2016-09-01: 320198188 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2016-2026 (data refreshed 2026-10-24)",
   "note": "Applicant name matched exactly to \"<County> County\" via OpenFEMA PublicAssistanceApplicants v1; excludes cities, school boards, sheriffs, utilities. Includes COVID DR-4486 (0 USD); excl. COVID = 320198188. Obligated, not disbursed; project statuses include many not yet closed out."
  },
  {
   "topic": "regional: FEMA PA",
   "county": "bay",
   "scope": null,
   "claim": "ALL PA applicants in county (county govt, cities, schools, utilities, nonprofits, hospitals) federal share obligated, disasters declared since 2016-09-01: 993412651 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2016-2026",
   "note": "Mostly one-off storm money; not a recurring revenue stream."
  },
  {
   "topic": "regional: FEMA PA",
   "county": "bay",
   "scope": null,
   "claim": "County government federal share obligated: Hurricane Irma (DR-4337, 2017-09-10): 40802 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2017",
   "note": "1 projects"
  },
  {
   "topic": "regional: FEMA PA",
   "county": "bay",
   "scope": null,
   "claim": "County government federal share obligated: Hurricane Michael (DR-4399, 2018-10-11): 319122430 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2018",
   "note": "80 projects"
  },
  {
   "topic": "regional: FEMA PA",
   "county": "bay",
   "scope": null,
   "claim": "County government federal share obligated: Hurricane Sally (DR-4564, 2020-09-23): 887588 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2020",
   "note": "8 projects"
  },
  {
   "topic": "regional: FEMA PA",
   "county": "bay",
   "scope": null,
   "claim": "County government federal share obligated: Hurricane Helene (DR-4828, 2024-09-28): 147368 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2024",
   "note": "2 projects"
  },
  {
   "topic": "regional: FEMA PA",
   "county": "gulf",
   "scope": null,
   "claim": "County government (applicant \"Gulf County\") federal share obligated, all disasters declared since 2016-09-01: 27103234 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2016-2026 (data refreshed 2026-10-24)",
   "note": "Applicant name matched exactly to \"<County> County\" via OpenFEMA PublicAssistanceApplicants v1; excludes cities, school boards, sheriffs, utilities. Includes COVID DR-4486 (0 USD); excl. COVID = 27103234. Obligated, not disbursed; project statuses include many not yet closed out."
  },
  {
   "topic": "regional: FEMA PA",
   "county": "gulf",
   "scope": null,
   "claim": "ALL PA applicants in county (county govt, cities, schools, utilities, nonprofits, hospitals) federal share obligated, disasters declared since 2016-09-01: 145948454 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2016-2026",
   "note": "Mostly one-off storm money; not a recurring revenue stream."
  },
  {
   "topic": "regional: FEMA PA",
   "county": "gulf",
   "scope": null,
   "claim": "County government federal share obligated: Hurricane Irma (DR-4337, 2017-09-10): 101258 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2017",
   "note": "2 projects"
  },
  {
   "topic": "regional: FEMA PA",
   "county": "gulf",
   "scope": null,
   "claim": "County government federal share obligated: Hurricane Michael (DR-4399, 2018-10-11): 25942343 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2018",
   "note": "31 projects"
  },
  {
   "topic": "regional: FEMA PA",
   "county": "gulf",
   "scope": null,
   "claim": "County government federal share obligated: Hurricane Sally (DR-4564, 2020-09-23): 823290 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2020",
   "note": "7 projects"
  },
  {
   "topic": "regional: FEMA PA",
   "county": "gulf",
   "scope": null,
   "claim": "County government federal share obligated: Hurricane Idalia (DR-4734, 2023-08-31): 27795 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2023",
   "note": "1 projects"
  },
  {
   "topic": "regional: FEMA PA",
   "county": "gulf",
   "scope": null,
   "claim": "County government federal share obligated: Hurricane Helene (DR-4828, 2024-09-28): 208547 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2024",
   "note": "8 projects"
  },
  {
   "topic": "regional: FEMA PA",
   "county": "franklin",
   "scope": null,
   "claim": "County government (applicant \"Franklin County\") federal share obligated, all disasters declared since 2016-09-01: 8573782 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2016-2026 (data refreshed 2026-10-24)",
   "note": "Applicant name matched exactly to \"<County> County\" via OpenFEMA PublicAssistanceApplicants v1; excludes cities, school boards, sheriffs, utilities. Includes COVID DR-4486 (0 USD); excl. COVID = 8573782. Obligated, not disbursed; project statuses include many not yet closed out."
  },
  {
   "topic": "regional: FEMA PA",
   "county": "franklin",
   "scope": null,
   "claim": "ALL PA applicants in county (county govt, cities, schools, utilities, nonprofits, hospitals) federal share obligated, disasters declared since 2016-09-01: 10816070 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2016-2026",
   "note": "Mostly one-off storm money; not a recurring revenue stream."
  },
  {
   "topic": "regional: FEMA PA",
   "county": "franklin",
   "scope": null,
   "claim": "County government federal share obligated: Hurricane Hermine (DR-4280, 2016-09-28): 675746 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2016",
   "note": "13 projects"
  },
  {
   "topic": "regional: FEMA PA",
   "county": "franklin",
   "scope": null,
   "claim": "County government federal share obligated: Hurricane Irma (DR-4337, 2017-09-10): 11231 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2017",
   "note": "1 projects"
  },
  {
   "topic": "regional: FEMA PA",
   "county": "franklin",
   "scope": null,
   "claim": "County government federal share obligated: Hurricane Michael (DR-4399, 2018-10-11): 7188483 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2018",
   "note": "32 projects"
  },
  {
   "topic": "regional: FEMA PA",
   "county": "franklin",
   "scope": null,
   "claim": "County government federal share obligated: Hurricane Sally (DR-4564, 2020-09-23): 89458 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2020",
   "note": "2 projects"
  },
  {
   "topic": "regional: FEMA PA",
   "county": "franklin",
   "scope": null,
   "claim": "County government federal share obligated: Hurricane Idalia (DR-4734, 2023-08-31): 125410 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2023",
   "note": "5 projects"
  },
  {
   "topic": "regional: FEMA PA",
   "county": "franklin",
   "scope": null,
   "claim": "County government federal share obligated: Hurricane Debby (DR-4806, 2024-08-10): 52203 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2024",
   "note": "4 projects"
  },
  {
   "topic": "regional: FEMA PA",
   "county": "franklin",
   "scope": null,
   "claim": "County government federal share obligated: Hurricane Helene (DR-4828, 2024-09-28): 431251 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2024",
   "note": "7 projects"
  },
  {
   "topic": "regional: FEMA PA",
   "county": "wakulla",
   "scope": null,
   "claim": "County government (applicant \"Wakulla County\") federal share obligated, all disasters declared since 2016-09-01: 5141599 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2016-2026 (data refreshed 2026-10-24)",
   "note": "Applicant name matched exactly to \"<County> County\" via OpenFEMA PublicAssistanceApplicants v1; excludes cities, school boards, sheriffs, utilities. Includes COVID DR-4486 (0 USD); excl. COVID = 5141599. Obligated, not disbursed; project statuses include many not yet closed out."
  },
  {
   "topic": "regional: FEMA PA",
   "county": "wakulla",
   "scope": null,
   "claim": "ALL PA applicants in county (county govt, cities, schools, utilities, nonprofits, hospitals) federal share obligated, disasters declared since 2016-09-01: 6448693 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2016-2026",
   "note": "Mostly one-off storm money; not a recurring revenue stream."
  },
  {
   "topic": "regional: FEMA PA",
   "county": "wakulla",
   "scope": null,
   "claim": "County government federal share obligated: Hurricane Hermine (DR-4280, 2016-09-28): 156775 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2016",
   "note": "2 projects"
  },
  {
   "topic": "regional: FEMA PA",
   "county": "wakulla",
   "scope": null,
   "claim": "County government federal share obligated: Hurricane Irma (DR-4337, 2017-09-10): 44453 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2017",
   "note": "5 projects"
  },
  {
   "topic": "regional: FEMA PA",
   "county": "wakulla",
   "scope": null,
   "claim": "County government federal share obligated: Hurricane Michael (DR-4399, 2018-10-11): 4371663 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2018",
   "note": "6 projects"
  },
  {
   "topic": "regional: FEMA PA",
   "county": "wakulla",
   "scope": null,
   "claim": "County government federal share obligated: Hurricane Idalia (DR-4734, 2023-08-31): 79610 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2023",
   "note": "2 projects"
  },
  {
   "topic": "regional: FEMA PA",
   "county": "wakulla",
   "scope": null,
   "claim": "County government federal share obligated: Hurricane Helene (DR-4828, 2024-09-28): 489098 USD",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/PublicAssistanceFundedProjectsDetails",
   "asOf": "2024",
   "note": "4 projects"
  },
  {
   "topic": "regional: FEMA declarations",
   "county": null,
   "scope": "8-county region",
   "claim": "HURRICANE IRMA EM-3385 declared 2017-09-05: Bay, Escambia, Franklin, Gulf, Okaloosa, Santa Rosa, Wakulla, Walton designated counties (PA program declared)",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/DisasterDeclarationsSummaries",
   "asOf": "2017",
   "note": "OpenFEMA DisasterDeclarationsSummaries filtered to the 8 counties, declarations since 2016-09-01; FM fire-management declarations omitted here."
  },
  {
   "topic": "regional: FEMA declarations",
   "county": null,
   "scope": "8-county region",
   "claim": "HURRICANE NATE EM-3395 declared 2017-10-08: Escambia, Santa Rosa designated counties (PA program declared)",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/DisasterDeclarationsSummaries",
   "asOf": "2017",
   "note": "OpenFEMA DisasterDeclarationsSummaries filtered to the 8 counties, declarations since 2016-09-01; FM fire-management declarations omitted here."
  },
  {
   "topic": "regional: FEMA declarations",
   "county": null,
   "scope": "8-county region",
   "claim": "HURRICANE MICHAEL EM-3405 declared 2018-10-09: Bay, Escambia, Franklin, Gulf, Okaloosa, Santa Rosa, Wakulla, Walton designated counties (PA program declared)",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/DisasterDeclarationsSummaries",
   "asOf": "2018",
   "note": "OpenFEMA DisasterDeclarationsSummaries filtered to the 8 counties, declarations since 2016-09-01; FM fire-management declarations omitted here."
  },
  {
   "topic": "regional: FEMA declarations",
   "county": null,
   "scope": "8-county region",
   "claim": "HURRICANE DORIAN EM-3419 declared 2019-08-30: Bay, Escambia, Franklin, Gulf, Okaloosa, Santa Rosa, Wakulla, Walton designated counties (PA program declared)",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/DisasterDeclarationsSummaries",
   "asOf": "2019",
   "note": "OpenFEMA DisasterDeclarationsSummaries filtered to the 8 counties, declarations since 2016-09-01; FM fire-management declarations omitted here."
  },
  {
   "topic": "regional: FEMA declarations",
   "county": null,
   "scope": "8-county region",
   "claim": "COVID-19 EM-3432 declared 2020-03-13: Bay, Escambia, Franklin, Gulf, Okaloosa, Santa Rosa, Wakulla, Walton designated counties (PA program declared)",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/DisasterDeclarationsSummaries",
   "asOf": "2020",
   "note": "OpenFEMA DisasterDeclarationsSummaries filtered to the 8 counties, declarations since 2016-09-01; FM fire-management declarations omitted here."
  },
  {
   "topic": "regional: FEMA declarations",
   "county": null,
   "scope": "8-county region",
   "claim": "HURRICANE SALLY EM-3546 declared 2020-09-15: Bay, Escambia, Franklin, Gulf, Okaloosa, Santa Rosa, Walton designated counties (PA program declared)",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/DisasterDeclarationsSummaries",
   "asOf": "2020",
   "note": "OpenFEMA DisasterDeclarationsSummaries filtered to the 8 counties, declarations since 2016-09-01; FM fire-management declarations omitted here."
  },
  {
   "topic": "regional: FEMA declarations",
   "county": null,
   "scope": "8-county region",
   "claim": "TROPICAL STORM ELSA EM-3561 declared 2021-07-04: Franklin, Wakulla designated counties (PA program declared)",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/DisasterDeclarationsSummaries",
   "asOf": "2021",
   "note": "OpenFEMA DisasterDeclarationsSummaries filtered to the 8 counties, declarations since 2016-09-01; FM fire-management declarations omitted here."
  },
  {
   "topic": "regional: FEMA declarations",
   "county": null,
   "scope": "8-county region",
   "claim": "TROPICAL STORM FRED EM-3562 declared 2021-08-16: Bay, Escambia, Franklin, Gulf, Okaloosa, Santa Rosa, Wakulla, Walton designated counties (PA program declared)",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/DisasterDeclarationsSummaries",
   "asOf": "2021",
   "note": "OpenFEMA DisasterDeclarationsSummaries filtered to the 8 counties, declarations since 2016-09-01; FM fire-management declarations omitted here."
  },
  {
   "topic": "regional: FEMA declarations",
   "county": null,
   "scope": "8-county region",
   "claim": "TROPICAL STORM IAN EM-3584 declared 2022-09-24: Bay, Escambia, Franklin, Gulf, Okaloosa, Santa Rosa, Wakulla, Walton designated counties (PA program declared)",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/DisasterDeclarationsSummaries",
   "asOf": "2022",
   "note": "OpenFEMA DisasterDeclarationsSummaries filtered to the 8 counties, declarations since 2016-09-01; FM fire-management declarations omitted here."
  },
  {
   "topic": "regional: FEMA declarations",
   "county": null,
   "scope": "8-county region",
   "claim": "TROPICAL STORM NICOLE EM-3587 declared 2022-11-08: Wakulla designated counties (PA program declared)",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/DisasterDeclarationsSummaries",
   "asOf": "2022",
   "note": "OpenFEMA DisasterDeclarationsSummaries filtered to the 8 counties, declarations since 2016-09-01; FM fire-management declarations omitted here."
  },
  {
   "topic": "regional: FEMA declarations",
   "county": null,
   "scope": "8-county region",
   "claim": "TROPICAL STORM IDALIA EM-3596 declared 2023-08-28: Bay, Franklin, Gulf, Wakulla designated counties (PA program declared)",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/DisasterDeclarationsSummaries",
   "asOf": "2023",
   "note": "OpenFEMA DisasterDeclarationsSummaries filtered to the 8 counties, declarations since 2016-09-01; FM fire-management declarations omitted here."
  },
  {
   "topic": "regional: FEMA declarations",
   "county": null,
   "scope": "8-county region",
   "claim": "TROPICAL STORM DEBBY EM-3605 declared 2024-08-03: Bay, Escambia, Franklin, Gulf, Okaloosa, Santa Rosa, Wakulla, Walton designated counties (PA program declared)",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/DisasterDeclarationsSummaries",
   "asOf": "2024",
   "note": "OpenFEMA DisasterDeclarationsSummaries filtered to the 8 counties, declarations since 2016-09-01; FM fire-management declarations omitted here."
  },
  {
   "topic": "regional: FEMA declarations",
   "county": null,
   "scope": "8-county region",
   "claim": "TROPICAL STORM HELENE EM-3615 declared 2024-09-24: Bay, Escambia, Franklin, Gulf, Okaloosa, Santa Rosa, Wakulla, Walton designated counties (PA program declared)",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/DisasterDeclarationsSummaries",
   "asOf": "2024",
   "note": "OpenFEMA DisasterDeclarationsSummaries filtered to the 8 counties, declarations since 2016-09-01; FM fire-management declarations omitted here."
  },
  {
   "topic": "regional: FEMA declarations",
   "county": null,
   "scope": "8-county region",
   "claim": "HURRICANE ISAIAS EM-3655 declared 2026-10-09: Bay, Escambia, Franklin, Gulf, Okaloosa, Santa Rosa, Wakulla, Walton designated counties (PA program declared)",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/DisasterDeclarationsSummaries",
   "asOf": "2026",
   "note": "OpenFEMA DisasterDeclarationsSummaries filtered to the 8 counties, declarations since 2016-09-01; FM fire-management declarations omitted here."
  },
  {
   "topic": "regional: FEMA declarations",
   "county": null,
   "scope": "8-county region",
   "claim": "HURRICANE HERMINE DR-4280 declared 2016-09-28: Franklin, Wakulla designated counties (PA program declared)",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/DisasterDeclarationsSummaries",
   "asOf": "2016",
   "note": "OpenFEMA DisasterDeclarationsSummaries filtered to the 8 counties, declarations since 2016-09-01; FM fire-management declarations omitted here."
  },
  {
   "topic": "regional: FEMA declarations",
   "county": null,
   "scope": "8-county region",
   "claim": "HURRICANE IRMA DR-4337 declared 2017-09-10: Bay, Escambia, Franklin, Gulf, Okaloosa, Santa Rosa, Wakulla, Walton designated counties (PA program declared)",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/DisasterDeclarationsSummaries",
   "asOf": "2017",
   "note": "OpenFEMA DisasterDeclarationsSummaries filtered to the 8 counties, declarations since 2016-09-01; FM fire-management declarations omitted here."
  },
  {
   "topic": "regional: FEMA declarations",
   "county": null,
   "scope": "8-county region",
   "claim": "HURRICANE MICHAEL DR-4399 declared 2018-10-11: Bay, Franklin, Gulf, Okaloosa, Wakulla, Walton designated counties (PA program declared)",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/DisasterDeclarationsSummaries",
   "asOf": "2018",
   "note": "OpenFEMA DisasterDeclarationsSummaries filtered to the 8 counties, declarations since 2016-09-01; FM fire-management declarations omitted here."
  },
  {
   "topic": "regional: FEMA declarations",
   "county": null,
   "scope": "8-county region",
   "claim": "COVID-19 PANDEMIC DR-4486 declared 2020-03-25: Bay, Escambia, Franklin, Gulf, Okaloosa, Santa Rosa, Wakulla, Walton designated counties (PA program declared)",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/DisasterDeclarationsSummaries",
   "asOf": "2020",
   "note": "OpenFEMA DisasterDeclarationsSummaries filtered to the 8 counties, declarations since 2016-09-01; FM fire-management declarations omitted here."
  },
  {
   "topic": "regional: FEMA declarations",
   "county": null,
   "scope": "8-county region",
   "claim": "HURRICANE SALLY DR-4564 declared 2020-09-23: Bay, Escambia, Franklin, Gulf, Okaloosa, Santa Rosa, Walton designated counties (PA program declared)",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/DisasterDeclarationsSummaries",
   "asOf": "2020",
   "note": "OpenFEMA DisasterDeclarationsSummaries filtered to the 8 counties, declarations since 2016-09-01; FM fire-management declarations omitted here."
  },
  {
   "topic": "regional: FEMA declarations",
   "county": null,
   "scope": "8-county region",
   "claim": "HURRICANE IAN DR-4673 declared 2022-09-29: Bay, Escambia, Franklin, Gulf, Okaloosa, Santa Rosa, Wakulla, Walton designated counties (PA program declared)",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/DisasterDeclarationsSummaries",
   "asOf": "2022",
   "note": "OpenFEMA DisasterDeclarationsSummaries filtered to the 8 counties, declarations since 2016-09-01; FM fire-management declarations omitted here."
  },
  {
   "topic": "regional: FEMA declarations",
   "county": null,
   "scope": "8-county region",
   "claim": "HURRICANE NICOLE DR-4680 declared 2022-12-13: Franklin, Gulf, Wakulla designated counties (PA program declared)",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/DisasterDeclarationsSummaries",
   "asOf": "2022",
   "note": "OpenFEMA DisasterDeclarationsSummaries filtered to the 8 counties, declarations since 2016-09-01; FM fire-management declarations omitted here."
  },
  {
   "topic": "regional: FEMA declarations",
   "county": null,
   "scope": "8-county region",
   "claim": "HURRICANE IDALIA DR-4734 declared 2023-08-31: Bay, Franklin, Gulf, Wakulla designated counties (PA program declared)",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/DisasterDeclarationsSummaries",
   "asOf": "2023",
   "note": "OpenFEMA DisasterDeclarationsSummaries filtered to the 8 counties, declarations since 2016-09-01; FM fire-management declarations omitted here."
  },
  {
   "topic": "regional: FEMA declarations",
   "county": null,
   "scope": "8-county region",
   "claim": "SEVERE STORMS, STRAIGHT-LINE WINDS, AND TORNADOES DR-4794 declared 2024-06-17: Santa Rosa, Wakulla designated counties (PA program declared)",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/DisasterDeclarationsSummaries",
   "asOf": "2024",
   "note": "OpenFEMA DisasterDeclarationsSummaries filtered to the 8 counties, declarations since 2016-09-01; FM fire-management declarations omitted here."
  },
  {
   "topic": "regional: FEMA declarations",
   "county": null,
   "scope": "8-county region",
   "claim": "HURRICANE DEBBY DR-4806 declared 2024-08-10: Bay, Escambia, Franklin, Gulf, Okaloosa, Santa Rosa, Wakulla, Walton designated counties (PA program declared)",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/DisasterDeclarationsSummaries",
   "asOf": "2024",
   "note": "OpenFEMA DisasterDeclarationsSummaries filtered to the 8 counties, declarations since 2016-09-01; FM fire-management declarations omitted here."
  },
  {
   "topic": "regional: FEMA declarations",
   "county": null,
   "scope": "8-county region",
   "claim": "HURRICANE HELENE DR-4828 declared 2024-09-28: Bay, Escambia, Franklin, Gulf, Okaloosa, Santa Rosa, Wakulla, Walton designated counties (PA program declared)",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/DisasterDeclarationsSummaries",
   "asOf": "2024",
   "note": "OpenFEMA DisasterDeclarationsSummaries filtered to the 8 counties, declarations since 2016-09-01; FM fire-management declarations omitted here."
  },
  {
   "topic": "regional: FEMA declarations",
   "county": null,
   "scope": "8-county region",
   "claim": "Hurricane Milton (Oct 2024): no declaration designating any of the 8 counties found in DisasterDeclarationsSummaries since 2016-09-01: none found",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/DisasterDeclarationsSummaries",
   "asOf": "2024",
   "note": "Absence in the API result, not a statement about damage."
  },
  {
   "topic": "regional: FEMA PA",
   "county": null,
   "scope": "8-county region",
   "claim": "Hurricane Isaias EM-3655 declared 2026-10-09 designates all 8 counties; no PA obligation data exist yet for it in the PA dataset: n/a",
   "status": "verified",
   "sourceUrl": "https://www.fema.gov/api/open/v2/DisasterDeclarationsSummaries",
   "asOf": "2026",
   "note": "PA funded-projects dataset contains no disaster number above 4828 for these counties as of 2026-10-24 refresh. Emergency (EM) declarations normally cover only Category A/B."
  },
  {
   "topic": "regional: RESTORE Pot 1 (Direct Component)",
   "county": "bay",
   "scope": null,
   "claim": "Cumulative gross allocation available (share 15.101453044% of FL 75% disproportionately-affected tier): 30202043.61 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/216/Gulf-Coast-Allocation-Tables_04202026.pdf",
   "asOf": "as of 2026-04-20",
   "note": "Cumulative BP/Transocean/Anadarko deposits allocated to the county through the April 2026 BP deposit."
  },
  {
   "topic": "regional: RESTORE Pot 1 (Direct Component)",
   "county": "bay",
   "scope": null,
   "claim": "Obligations (Treasury grants awarded/obligated, net of deobligations): 6494133.99 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/216/Gulf-Coast-Allocation-Tables_04202026.pdf",
   "asOf": "as of 2026-04-20",
   "note": "Obligated is NOT the same as spent. Treasury table does not report drawdowns/expenditures."
  },
  {
   "topic": "regional: RESTORE Pot 1 (Direct Component)",
   "county": "bay",
   "scope": null,
   "claim": "Net allocation available (not yet obligated into a grant): 23707909.62 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/216/Gulf-Coast-Allocation-Tables_04202026.pdf",
   "asOf": "as of 2026-04-20",
   "note": "This is the unobligated balance. Amount obligated-but-unspent: NOT FOUND in this source."
  },
  {
   "topic": "regional: RESTORE Pot 1 (Direct Component)",
   "county": "escambia",
   "scope": null,
   "claim": "Cumulative gross allocation available (share 25.334760043% of FL 75% disproportionately-affected tier): 50668073.24 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/216/Gulf-Coast-Allocation-Tables_04202026.pdf",
   "asOf": "as of 2026-04-20",
   "note": "Cumulative BP/Transocean/Anadarko deposits allocated to the county through the April 2026 BP deposit."
  },
  {
   "topic": "regional: RESTORE Pot 1 (Direct Component)",
   "county": "escambia",
   "scope": null,
   "claim": "Obligations (Treasury grants awarded/obligated, net of deobligations): 28939102.11 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/216/Gulf-Coast-Allocation-Tables_04202026.pdf",
   "asOf": "as of 2026-04-20",
   "note": "Obligated is NOT the same as spent. Treasury table does not report drawdowns/expenditures."
  },
  {
   "topic": "regional: RESTORE Pot 1 (Direct Component)",
   "county": "escambia",
   "scope": null,
   "claim": "Net allocation available (not yet obligated into a grant): 21728971.13 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/216/Gulf-Coast-Allocation-Tables_04202026.pdf",
   "asOf": "as of 2026-04-20",
   "note": "This is the unobligated balance. Amount obligated-but-unspent: NOT FOUND in this source."
  },
  {
   "topic": "regional: RESTORE Pot 1 (Direct Component)",
   "county": "franklin",
   "scope": null,
   "claim": "Cumulative gross allocation available (share 8.441253238% of FL 75% disproportionately-affected tier): 16882024.36 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/216/Gulf-Coast-Allocation-Tables_04202026.pdf",
   "asOf": "as of 2026-04-20",
   "note": "Cumulative BP/Transocean/Anadarko deposits allocated to the county through the April 2026 BP deposit."
  },
  {
   "topic": "regional: RESTORE Pot 1 (Direct Component)",
   "county": "franklin",
   "scope": null,
   "claim": "Obligations (Treasury grants awarded/obligated, net of deobligations): 12427725.27 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/216/Gulf-Coast-Allocation-Tables_04202026.pdf",
   "asOf": "as of 2026-04-20",
   "note": "Obligated is NOT the same as spent. Treasury table does not report drawdowns/expenditures."
  },
  {
   "topic": "regional: RESTORE Pot 1 (Direct Component)",
   "county": "franklin",
   "scope": null,
   "claim": "Net allocation available (not yet obligated into a grant): 4454299.09 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/216/Gulf-Coast-Allocation-Tables_04202026.pdf",
   "asOf": "as of 2026-04-20",
   "note": "This is the unobligated balance. Amount obligated-but-unspent: NOT FOUND in this source."
  },
  {
   "topic": "regional: RESTORE Pot 1 (Direct Component)",
   "county": "gulf",
   "scope": null,
   "claim": "Cumulative gross allocation available (share 6.743202296% of FL 75% disproportionately-affected tier): 13486019.46 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/216/Gulf-Coast-Allocation-Tables_04202026.pdf",
   "asOf": "as of 2026-04-20",
   "note": "Cumulative BP/Transocean/Anadarko deposits allocated to the county through the April 2026 BP deposit."
  },
  {
   "topic": "regional: RESTORE Pot 1 (Direct Component)",
   "county": "gulf",
   "scope": null,
   "claim": "Obligations (Treasury grants awarded/obligated, net of deobligations): 5161601.44 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/216/Gulf-Coast-Allocation-Tables_04202026.pdf",
   "asOf": "as of 2026-04-20",
   "note": "Obligated is NOT the same as spent. Treasury table does not report drawdowns/expenditures."
  },
  {
   "topic": "regional: RESTORE Pot 1 (Direct Component)",
   "county": "gulf",
   "scope": null,
   "claim": "Net allocation available (not yet obligated into a grant): 8324418.02 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/216/Gulf-Coast-Allocation-Tables_04202026.pdf",
   "asOf": "as of 2026-04-20",
   "note": "This is the unobligated balance. Amount obligated-but-unspent: NOT FOUND in this source."
  },
  {
   "topic": "regional: RESTORE Pot 1 (Direct Component)",
   "county": "okaloosa",
   "scope": null,
   "claim": "Cumulative gross allocation available (share 15.226456794% of FL 75% disproportionately-affected tier): 30452043.97 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/216/Gulf-Coast-Allocation-Tables_04202026.pdf",
   "asOf": "as of 2026-04-20",
   "note": "Cumulative BP/Transocean/Anadarko deposits allocated to the county through the April 2026 BP deposit."
  },
  {
   "topic": "regional: RESTORE Pot 1 (Direct Component)",
   "county": "okaloosa",
   "scope": null,
   "claim": "Obligations (Treasury grants awarded/obligated, net of deobligations): 20384973.5 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/216/Gulf-Coast-Allocation-Tables_04202026.pdf",
   "asOf": "as of 2026-04-20",
   "note": "Obligated is NOT the same as spent. Treasury table does not report drawdowns/expenditures."
  },
  {
   "topic": "regional: RESTORE Pot 1 (Direct Component)",
   "county": "okaloosa",
   "scope": null,
   "claim": "Net allocation available (not yet obligated into a grant): 10067070.47 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/216/Gulf-Coast-Allocation-Tables_04202026.pdf",
   "asOf": "as of 2026-04-20",
   "note": "This is the unobligated balance. Amount obligated-but-unspent: NOT FOUND in this source."
  },
  {
   "topic": "regional: RESTORE Pot 1 (Direct Component)",
   "county": "santa_rosa",
   "scope": null,
   "claim": "Cumulative gross allocation available (share 10.497314919% of FL 75% disproportionately-affected tier): 20994030.34 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/216/Gulf-Coast-Allocation-Tables_04202026.pdf",
   "asOf": "as of 2026-04-20",
   "note": "Cumulative BP/Transocean/Anadarko deposits allocated to the county through the April 2026 BP deposit."
  },
  {
   "topic": "regional: RESTORE Pot 1 (Direct Component)",
   "county": "santa_rosa",
   "scope": null,
   "claim": "Obligations (Treasury grants awarded/obligated, net of deobligations): 7210985.35 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/216/Gulf-Coast-Allocation-Tables_04202026.pdf",
   "asOf": "as of 2026-04-20",
   "note": "Obligated is NOT the same as spent. Treasury table does not report drawdowns/expenditures."
  },
  {
   "topic": "regional: RESTORE Pot 1 (Direct Component)",
   "county": "santa_rosa",
   "scope": null,
   "claim": "Net allocation available (not yet obligated into a grant): 13783044.99 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/216/Gulf-Coast-Allocation-Tables_04202026.pdf",
   "asOf": "as of 2026-04-20",
   "note": "This is the unobligated balance. Amount obligated-but-unspent: NOT FOUND in this source."
  },
  {
   "topic": "regional: RESTORE Pot 1 (Direct Component)",
   "county": "wakulla",
   "scope": null,
   "claim": "Cumulative gross allocation available (share 4.943148294% of FL 75% disproportionately-affected tier): 9886014.38 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/216/Gulf-Coast-Allocation-Tables_04202026.pdf",
   "asOf": "as of 2026-04-20",
   "note": "Cumulative BP/Transocean/Anadarko deposits allocated to the county through the April 2026 BP deposit."
  },
  {
   "topic": "regional: RESTORE Pot 1 (Direct Component)",
   "county": "wakulla",
   "scope": null,
   "claim": "Obligations (Treasury grants awarded/obligated, net of deobligations): 6396335.05 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/216/Gulf-Coast-Allocation-Tables_04202026.pdf",
   "asOf": "as of 2026-04-20",
   "note": "Obligated is NOT the same as spent. Treasury table does not report drawdowns/expenditures."
  },
  {
   "topic": "regional: RESTORE Pot 1 (Direct Component)",
   "county": "wakulla",
   "scope": null,
   "claim": "Net allocation available (not yet obligated into a grant): 3489679.33 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/216/Gulf-Coast-Allocation-Tables_04202026.pdf",
   "asOf": "as of 2026-04-20",
   "note": "This is the unobligated balance. Amount obligated-but-unspent: NOT FOUND in this source."
  },
  {
   "topic": "regional: RESTORE Pot 1 (Direct Component)",
   "county": "walton",
   "scope": null,
   "claim": "Cumulative gross allocation available (share 13.712411372% of FL 75% disproportionately-affected tier): 27424039.65 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/216/Gulf-Coast-Allocation-Tables_04202026.pdf",
   "asOf": "as of 2026-04-20",
   "note": "Cumulative BP/Transocean/Anadarko deposits allocated to the county through the April 2026 BP deposit."
  },
  {
   "topic": "regional: RESTORE Pot 1 (Direct Component)",
   "county": "walton",
   "scope": null,
   "claim": "Obligations (Treasury grants awarded/obligated, net of deobligations): 12041520.18 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/216/Gulf-Coast-Allocation-Tables_04202026.pdf",
   "asOf": "as of 2026-04-20",
   "note": "Obligated is NOT the same as spent. Treasury table does not report drawdowns/expenditures."
  },
  {
   "topic": "regional: RESTORE Pot 1 (Direct Component)",
   "county": "walton",
   "scope": null,
   "claim": "Net allocation available (not yet obligated into a grant): 15382519.47 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/216/Gulf-Coast-Allocation-Tables_04202026.pdf",
   "asOf": "as of 2026-04-20",
   "note": "This is the unobligated balance. Amount obligated-but-unspent: NOT FOUND in this source."
  },
  {
   "topic": "regional: RESTORE Pot 1 (Direct Component)",
   "county": null,
   "scope": "8-county subtotal",
   "claim": "Gross / obligated / net available: 199,994,289.01 / 99,056,376.89 / 100,937,912.12 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/216/Gulf-Coast-Allocation-Tables_04202026.pdf",
   "asOf": "as of 2026-04-20",
   "note": "Sum of the 8 disproportionately affected counties; the other 15 FL Gulf counties hold $66.66M gross."
  },
  {
   "topic": "regional: RESTORE Pot 1 (Direct Component)",
   "county": null,
   "scope": "Florida (23 counties)",
   "claim": "Gross / obligations / net available: 266,659,052.02 / 113,123,292.85 / 153,535,759.17 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/216/Gulf-Coast-Allocation-Tables_04202026.pdf",
   "asOf": "as of 2026-04-20",
   "note": ""
  },
  {
   "topic": "regional: RESTORE Pot 1 (Direct Component)",
   "county": null,
   "scope": "All 5 states",
   "claim": "Gross / obligations / net available (Direct Component): 1,333,295,260.10 / 829,219,586.65 / 504,075,673.45 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/216/Gulf-Coast-Allocation-Tables_04202026.pdf",
   "asOf": "as of 2026-04-20",
   "note": ""
  },
  {
   "topic": "regional: RESTORE (all pots)",
   "county": null,
   "scope": "All 5 states",
   "claim": "Trust Fund total gross / obligations+transfers / net available: 4,173,493,932.02 / 2,606,105,285.09 / 1,567,388,646.93 USD",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/216/Gulf-Coast-Allocation-Tables_04202026.pdf",
   "asOf": "as of 2026-04-20",
   "note": "Pot 1 Direct $1.333B; Pot 2 Comprehensive Plan $1.325B; Pot 3 Spill Impact $1.143B; NOAA Science $186M; Centers of Excellence $186M (all gross)."
  },
  {
   "topic": "regional: RESTORE (all pots)",
   "county": null,
   "scope": "8-county region",
   "claim": "Future BP deposits: annual payments through mid-2031, penalty interest scheduled 2032; ~ $4.4B total estimated deposits (all states, not yet in tables): mid-2031 (+2032 interest)",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/216/Gulf-Coast-Allocation-Tables_04202026.pdf",
   "asOf": "2026",
   "note": "Treasury footnote 1. Pot 1 allocations will keep growing until then; no statutory expiry of already-allocated Pot 1 balances was found in the sources read (NOT FOUND, not confirmed absent)."
  },
  {
   "topic": "regional: RESTORE Pot 1 (Direct Component)",
   "county": null,
   "scope": "8-county region",
   "claim": "Treasury Direct Component construction/real-property FOA GR-RDC-25-001 expiry: 2026-10-31 (extended from 2025-10-31; \"will either be further extended, or a new FOA may be posted in 2026\") date",
   "status": "verified",
   "sourceUrl": "https://home.treasury.gov/system/files/216/Final-FOA-DC-Construction-Real-Property-GR-RDC-25-001-Modified-FY-2026.pdf",
   "asOf": "2026",
   "note": "This is an application-window date, not a date by which county balances lapse. Applications are rolling \"as long as funds are available in an applicant's Trust Fund allocation.\""
  },
  {
   "topic": "regional: RESTORE Pot 1 (Direct Component)",
   "county": null,
   "scope": "Treasury table",
   "claim": "Anomaly: footnote says April 2026 payment is the \"seventh of 15\" BP annual payments although payments began April 2017 (would be tenth): unresolved",
   "status": "inferred",
   "sourceUrl": "https://home.treasury.gov/system/files/216/Gulf-Coast-Allocation-Tables_04202026.pdf",
   "asOf": "2026",
   "note": "Possible stale footnote; does not change the allocation figures but do not cite the payment ordinal."
  },
  {
   "topic": "regional: RESTORE Pot 3 (Spill Impact, Gulf Consortium SEP)",
   "county": "escambia",
   "scope": null,
   "claim": "Spill Impact Component funds planned in Florida State Expenditure Plan Amendment 8 (sum of project rows): 12614321 USD",
   "status": "inferred",
   "sourceUrl": "https://www.restorethegulf.gov/~assets/fl_sep_amend_8_050126.pdf",
   "asOf": "Feb 2026 (Amend. 8)",
   "note": "Sum computed by me from Table 2 project rows. This is the PLANNED request, not funds received/spent. Spent/remaining by county: NOT FOUND. Project end-year estimates run 2026-2034."
  },
  {
   "topic": "regional: RESTORE Pot 3 (Spill Impact, Gulf Consortium SEP)",
   "county": "santa_rosa",
   "scope": null,
   "claim": "Spill Impact Component funds planned in Florida State Expenditure Plan Amendment 8 (sum of project rows): 12612016 USD",
   "status": "inferred",
   "sourceUrl": "https://www.restorethegulf.gov/~assets/fl_sep_amend_8_050126.pdf",
   "asOf": "Feb 2026 (Amend. 8)",
   "note": "Sum computed by me from Table 2 project rows. This is the PLANNED request, not funds received/spent. Spent/remaining by county: NOT FOUND. Project end-year estimates run 2026-2034."
  },
  {
   "topic": "regional: RESTORE Pot 3 (Spill Impact, Gulf Consortium SEP)",
   "county": "okaloosa",
   "scope": null,
   "claim": "Spill Impact Component funds planned in Florida State Expenditure Plan Amendment 8 (sum of project rows): 12613256 USD",
   "status": "inferred",
   "sourceUrl": "https://www.restorethegulf.gov/~assets/fl_sep_amend_8_050126.pdf",
   "asOf": "Feb 2026 (Amend. 8)",
   "note": "Sum computed by me from Table 2 project rows. This is the PLANNED request, not funds received/spent. Spent/remaining by county: NOT FOUND. Project end-year estimates run 2026-2034."
  },
  {
   "topic": "regional: RESTORE Pot 3 (Spill Impact, Gulf Consortium SEP)",
   "county": "walton",
   "scope": null,
   "claim": "Spill Impact Component funds planned in Florida State Expenditure Plan Amendment 8 (sum of project rows): 12614321 USD",
   "status": "inferred",
   "sourceUrl": "https://www.restorethegulf.gov/~assets/fl_sep_amend_8_050126.pdf",
   "asOf": "Feb 2026 (Amend. 8)",
   "note": "Sum computed by me from Table 2 project rows. This is the PLANNED request, not funds received/spent. Spent/remaining by county: NOT FOUND. Project end-year estimates run 2026-2034."
  },
  {
   "topic": "regional: RESTORE Pot 3 (Spill Impact, Gulf Consortium SEP)",
   "county": "bay",
   "scope": null,
   "claim": "Spill Impact Component funds planned in Florida State Expenditure Plan Amendment 8 (sum of project rows): 12614320 USD",
   "status": "inferred",
   "sourceUrl": "https://www.restorethegulf.gov/~assets/fl_sep_amend_8_050126.pdf",
   "asOf": "Feb 2026 (Amend. 8)",
   "note": "Sum computed by me from Table 2 project rows. This is the PLANNED request, not funds received/spent. Spent/remaining by county: NOT FOUND. Project end-year estimates run 2026-2034."
  },
  {
   "topic": "regional: RESTORE Pot 3 (Spill Impact, Gulf Consortium SEP)",
   "county": "gulf",
   "scope": null,
   "claim": "Spill Impact Component funds planned in Florida State Expenditure Plan Amendment 8 (sum of project rows): 12767835 USD",
   "status": "inferred",
   "sourceUrl": "https://www.restorethegulf.gov/~assets/fl_sep_amend_8_050126.pdf",
   "asOf": "Feb 2026 (Amend. 8)",
   "note": "Sum computed by me from Table 2 project rows. This is the PLANNED request, not funds received/spent. Spent/remaining by county: NOT FOUND. Project end-year estimates run 2026-2034."
  },
  {
   "topic": "regional: RESTORE Pot 3 (Spill Impact, Gulf Consortium SEP)",
   "county": "franklin",
   "scope": null,
   "claim": "Spill Impact Component funds planned in Florida State Expenditure Plan Amendment 8 (sum of project rows): 12614321 USD",
   "status": "inferred",
   "sourceUrl": "https://www.restorethegulf.gov/~assets/fl_sep_amend_8_050126.pdf",
   "asOf": "Feb 2026 (Amend. 8)",
   "note": "Sum computed by me from Table 2 project rows. This is the PLANNED request, not funds received/spent. Spent/remaining by county: NOT FOUND. Project end-year estimates run 2026-2034."
  },
  {
   "topic": "regional: RESTORE Pot 3 (Spill Impact, Gulf Consortium SEP)",
   "county": "wakulla",
   "scope": null,
   "claim": "Spill Impact Component funds planned in Florida State Expenditure Plan Amendment 8 (sum of project rows): 12581305 USD",
   "status": "inferred",
   "sourceUrl": "https://www.restorethegulf.gov/~assets/fl_sep_amend_8_050126.pdf",
   "asOf": "Feb 2026 (Amend. 8)",
   "note": "Sum computed by me from Table 2 project rows. This is the PLANNED request, not funds received/spent. Spent/remaining by county: NOT FOUND. Project end-year estimates run 2026-2034."
  },
  {
   "topic": "regional: RESTORE Pot 3 (Spill Impact, Gulf Consortium SEP)",
   "county": null,
   "scope": "Florida",
   "claim": "SEP total incl. planning and unallocated amounts / sum of project rows: 294,338,815 / 286,853,612 USD",
   "status": "verified",
   "sourceUrl": "https://www.restorethegulf.gov/~assets/fl_sep_amend_8_050126.pdf",
   "asOf": "Feb 2026 (Amend. 8)",
   "note": "Funds flow Council -> Gulf Consortium -> county subrecipients. Pot 2 (Council Comprehensive Plan) is competitive and not allocated by county: not researched."
  },
  {
   "topic": "regional: Triumph Gulf Coast",
   "county": null,
   "scope": "8-county region",
   "claim": "Statutory home of Triumph: Ch. 288 PART VI \"Gulf Coast Economic Corridor\" (ss. 288.80-288.8018), NOT Part IV (Part IV is Small and Minority Business): Part VI",
   "status": "verified",
   "sourceUrl": "http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0288/0288ContentsIndex.html",
   "asOf": "2026",
   "note": "Correct the brief: citing \"Chapter 288 Part IV\" is wrong."
  },
  {
   "topic": "regional: Triumph Gulf Coast",
   "county": null,
   "scope": "8-county region",
   "claim": "Statutory sunset / repeal date in ss. 288.80-288.8018: NOT FOUND in statute text read",
   "status": "not_found",
   "sourceUrl": "https://m.flsenate.gov/Statutes/288.8013",
   "asOf": "2026",
   "note": "I read 288.80, .8011-.8016, .8017, .8018 (via m.flsenate.gov): no repeal/expiry language. s.288.8011 says Legislature intends \"a long-term source of funding\". Practical end of inflows is the BP settlement schedule (through 2033). Not checked: session laws/other chapters that could add a sunset; OPPAGA not checked."
  },
  {
   "topic": "regional: Triumph Gulf Coast",
   "county": null,
   "scope": "8-county region",
   "claim": "Settlement structure: State receives $2B over 18 yrs (first $400M July 2016, then $106,666,666/yr 2019-2033); Triumph gets 75% (~$300M June 2017, then ~$80M/yr): $1.5B implied total to Triumph USD",
   "status": "verified",
   "sourceUrl": "https://www.myfloridatriumph.com/about/frequently-asked-questions/",
   "asOf": "2017-2033",
   "note": "From Triumph FAQ (undated, written c.2017) and statute s.288.8013(2); $1.5B total is my arithmetic (75% x $2B) = INFERRED."
  },
  {
   "topic": "regional: Triumph Gulf Coast",
   "county": null,
   "scope": "8-county region",
   "claim": "Annual settlement revenue 2024 and 2025; scheduled through 2033: 80,000,000 per year USD",
   "status": "verified",
   "sourceUrl": "https://www.myfloridatriumph.com/wp-content/uploads/2026/06/Triumph-Gulf-Coast-2025-Report.pdf",
   "asOf": "2025",
   "note": "FY2025 financial audit MD&A: \"annual settlement payments of $80,000,000... scheduled through 2033\"."
  },
  {
   "topic": "regional: Triumph Gulf Coast",
   "county": null,
   "scope": "8-county region",
   "claim": "Cumulative funds received since 2017: NOT FOUND as a stated figure USD",
   "status": "not_found",
   "sourceUrl": "https://www.myfloridatriumph.com/wp-content/uploads/2026/06/Triumph-Gulf-Coast-2025-Report.pdf",
   "asOf": null,
   "note": "Approx. $300M (2017) + ~$80M/yr from 2019 would be ~$940M through 2026, but I did not confirm each year; do not publish without checking prior audits. Plus interest income (2025: $28.7M; 2024: $33.0M)."
  },
  {
   "topic": "regional: Triumph Gulf Coast",
   "county": null,
   "scope": "8-county region",
   "claim": "Total awarded in grants (active + closed): >829,000,000 (68 active, 22 closed) USD",
   "status": "verified",
   "sourceUrl": "https://www.myfloridatriumph.com/wp-content/uploads/2026/06/Triumph-Gulf-Coast-June-2026-Semi-Annual-Report.pdf",
   "asOf": "as of 2026-06-22",
   "note": "Self-reported in Chair letter to Governor/Legislature. Also: 3 pending term-sheet/award items totaling $112.3M approved since Jan 2026 (appear to be part of the >$829M? unclear). Aug 2025 TV news quoted $728M executed (secondary)."
  },
  {
   "topic": "regional: Triumph Gulf Coast",
   "county": null,
   "scope": "8-county region",
   "claim": "Cash and equivalents, 12/31/2025: 638,927,883 USD",
   "status": "verified",
   "sourceUrl": "https://www.myfloridatriumph.com/wp-content/uploads/2026/06/Triumph-Gulf-Coast-2025-Report.pdf",
   "asOf": "2025-12-31",
   "note": "Independent financial audit posted on Triumph site (file titled 2025 Report)."
  },
  {
   "topic": "regional: Triumph Gulf Coast",
   "county": null,
   "scope": "8-county region",
   "claim": "Fund balance 12/31/2025: restricted (county minimum allocations) / committed (to board-approved awards) / unassigned: 83,234,961 / 430,182,838 / 98,359,540 USD",
   "status": "verified",
   "sourceUrl": "https://www.myfloridatriumph.com/wp-content/uploads/2026/06/Triumph-Gulf-Coast-2025-Report.pdf",
   "asOf": "2025-12-31",
   "note": "Total fund balance $611,813,596. \"Committed\" = board-committed, not yet disbursed."
  },
  {
   "topic": "regional: Triumph Gulf Coast",
   "county": null,
   "scope": "8-county region",
   "claim": "Uncommitted balance available to award (restricted + unassigned) at 12/31/2025: 181,594,501 USD",
   "status": "inferred",
   "sourceUrl": "https://www.myfloridatriumph.com/wp-content/uploads/2026/06/Triumph-Gulf-Coast-2025-Report.pdf",
   "asOf": "2025-12-31",
   "note": "My sum of restricted + unassigned. Restricted funds are earmarked by county minimums and may overlap with later 2026 awards ($112M approved/term-sheeted in 2026). Treat \"remaining to award\" as roughly $100M-$180M before 2026 awards: NOT a verified single figure. Future ~$80M/yr to 2033 plus interest."
  },
  {
   "topic": "regional: Triumph Gulf Coast",
   "county": null,
   "scope": "8-county region",
   "claim": "Funds disbursed in calendar 2025: 100308673 USD",
   "status": "verified",
   "sourceUrl": "https://www.myfloridatriumph.com/wp-content/uploads/2026/06/Triumph-Gulf-Coast-2025-Report.pdf",
   "asOf": "2025",
   "note": "Expenses 2025: disbursed $100.3M, administrative $1.2M."
  },
  {
   "topic": "regional: Triumph Gulf Coast",
   "county": "bay",
   "scope": null,
   "claim": "Funds disbursed in calendar 2025 (to all grantees located in county, not only county government): 6639267 USD",
   "status": "verified",
   "sourceUrl": "https://www.myfloridatriumph.com/wp-content/uploads/2026/06/Triumph-Gulf-Coast-2025-Report.pdf",
   "asOf": "2025",
   "note": "Audit note 5. Another $6,476,178 was multi-county \"supplemental\"."
  },
  {
   "topic": "regional: Triumph Gulf Coast",
   "county": "escambia",
   "scope": null,
   "claim": "Funds disbursed in calendar 2025 (to all grantees located in county, not only county government): 39052437 USD",
   "status": "verified",
   "sourceUrl": "https://www.myfloridatriumph.com/wp-content/uploads/2026/06/Triumph-Gulf-Coast-2025-Report.pdf",
   "asOf": "2025",
   "note": "Audit note 5. Another $6,476,178 was multi-county \"supplemental\"."
  },
  {
   "topic": "regional: Triumph Gulf Coast",
   "county": "franklin",
   "scope": null,
   "claim": "Funds disbursed in calendar 2025 (to all grantees located in county, not only county government): 4262288 USD",
   "status": "verified",
   "sourceUrl": "https://www.myfloridatriumph.com/wp-content/uploads/2026/06/Triumph-Gulf-Coast-2025-Report.pdf",
   "asOf": "2025",
   "note": "Audit note 5. Another $6,476,178 was multi-county \"supplemental\"."
  },
  {
   "topic": "regional: Triumph Gulf Coast",
   "county": "gulf",
   "scope": null,
   "claim": "Funds disbursed in calendar 2025 (to all grantees located in county, not only county government): 652072 USD",
   "status": "verified",
   "sourceUrl": "https://www.myfloridatriumph.com/wp-content/uploads/2026/06/Triumph-Gulf-Coast-2025-Report.pdf",
   "asOf": "2025",
   "note": "Audit note 5. Another $6,476,178 was multi-county \"supplemental\"."
  },
  {
   "topic": "regional: Triumph Gulf Coast",
   "county": "okaloosa",
   "scope": null,
   "claim": "Funds disbursed in calendar 2025 (to all grantees located in county, not only county government): 18693619 USD",
   "status": "verified",
   "sourceUrl": "https://www.myfloridatriumph.com/wp-content/uploads/2026/06/Triumph-Gulf-Coast-2025-Report.pdf",
   "asOf": "2025",
   "note": "Audit note 5. Another $6,476,178 was multi-county \"supplemental\"."
  },
  {
   "topic": "regional: Triumph Gulf Coast",
   "county": "santa_rosa",
   "scope": null,
   "claim": "Funds disbursed in calendar 2025 (to all grantees located in county, not only county government): 11453956 USD",
   "status": "verified",
   "sourceUrl": "https://www.myfloridatriumph.com/wp-content/uploads/2026/06/Triumph-Gulf-Coast-2025-Report.pdf",
   "asOf": "2025",
   "note": "Audit note 5. Another $6,476,178 was multi-county \"supplemental\"."
  },
  {
   "topic": "regional: Triumph Gulf Coast",
   "county": "wakulla",
   "scope": null,
   "claim": "Funds disbursed in calendar 2025 (to all grantees located in county, not only county government): 7061301 USD",
   "status": "verified",
   "sourceUrl": "https://www.myfloridatriumph.com/wp-content/uploads/2026/06/Triumph-Gulf-Coast-2025-Report.pdf",
   "asOf": "2025",
   "note": "Audit note 5. Another $6,476,178 was multi-county \"supplemental\"."
  },
  {
   "topic": "regional: Triumph Gulf Coast",
   "county": "walton",
   "scope": null,
   "claim": "Funds disbursed in calendar 2025 (to all grantees located in county, not only county government): 6017555 USD",
   "status": "verified",
   "sourceUrl": "https://www.myfloridatriumph.com/wp-content/uploads/2026/06/Triumph-Gulf-Coast-2025-Report.pdf",
   "asOf": "2025",
   "note": "Audit note 5. Another $6,476,178 was multi-county \"supplemental\"."
  },
  {
   "topic": "regional: Triumph Gulf Coast",
   "county": null,
   "scope": "8-county region",
   "claim": "Auditor General operational audit Report 2026-078 (July 2024-June 2025): 14 awards approved totaling: 110,365,704 USD",
   "status": "verified",
   "sourceUrl": "https://flauditor.gov/pages/pdf_files/2026-078.pdf",
   "asOf": " Jul2024-Jun2025",
   "note": "No reportable conditions. Audit does not state funds received or remaining."
  },
  {
   "topic": "regional: Military",
   "county": "bay",
   "scope": null,
   "claim": "Direct defense expenditures (procurement+compensation+transfers incl. veterans/retiree benefits): 3557.3 USD millions",
   "status": "verified",
   "sourceUrl": "https://selectflorida.org/wp-content/uploads/2024-Florida-Defense-Industry-Economic-Impact-Analysis.pdf",
   "asOf": "2022",
   "note": "Florida Defense Support Task Force / FloridaCommerce-supported study by Matrix Design Group, \"2024 Update\" (Jan 2024). Spending year 2022; IMPLAN input-output (statewide cross-checked with REMI); dollars real 2023 USD; \"economic impact\" = value added to GRP; jobs = direct+indirect+induced. Document hosted by selectflorida.org (Enterprise Florida / Florida Defense Alliance), not commerce.fl.gov. Installations listed for county: NSA Panama City, Tyndall AFB. NOT installation-specific."
  },
  {
   "topic": "regional: Military",
   "county": "bay",
   "scope": null,
   "claim": "Total economic impact (value added to GRP): 4332.9 USD millions (real 2023)",
   "status": "verified",
   "sourceUrl": "https://selectflorida.org/wp-content/uploads/2024-Florida-Defense-Industry-Economic-Impact-Analysis.pdf",
   "asOf": "2022",
   "note": "Florida Defense Support Task Force / FloridaCommerce-supported study by Matrix Design Group, \"2024 Update\" (Jan 2024). Spending year 2022; IMPLAN input-output (statewide cross-checked with REMI); dollars real 2023 USD; \"economic impact\" = value added to GRP; jobs = direct+indirect+induced. Document hosted by selectflorida.org (Enterprise Florida / Florida Defense Alliance), not commerce.fl.gov. Share of county economy: 37.7%. Includes spillover from installations in neighboring counties and National/Coast Guard. Procurement is off-base contracts and, in Bay, inflated by Tyndall rebuild."
  },
  {
   "topic": "regional: Military",
   "county": "bay",
   "scope": null,
   "claim": "Total jobs supported (direct + indirect/induced); of which direct: 33339 jobs (direct 21098)",
   "status": "verified",
   "sourceUrl": "https://selectflorida.org/wp-content/uploads/2024-Florida-Defense-Industry-Economic-Impact-Analysis.pdf",
   "asOf": "2022",
   "note": "Florida Defense Support Task Force / FloridaCommerce-supported study by Matrix Design Group, \"2024 Update\" (Jan 2024). Spending year 2022; IMPLAN input-output (statewide cross-checked with REMI); dollars real 2023 USD; \"economic impact\" = value added to GRP; jobs = direct+indirect+induced. Document hosted by selectflorida.org (Enterprise Florida / Florida Defense Alliance), not commerce.fl.gov."
  },
  {
   "topic": "regional: Military",
   "county": "escambia",
   "scope": null,
   "claim": "Direct defense expenditures (procurement+compensation+transfers incl. veterans/retiree benefits): 4024.7 USD millions",
   "status": "verified",
   "sourceUrl": "https://selectflorida.org/wp-content/uploads/2024-Florida-Defense-Industry-Economic-Impact-Analysis.pdf",
   "asOf": "2022",
   "note": "Florida Defense Support Task Force / FloridaCommerce-supported study by Matrix Design Group, \"2024 Update\" (Jan 2024). Spending year 2022; IMPLAN input-output (statewide cross-checked with REMI); dollars real 2023 USD; \"economic impact\" = value added to GRP; jobs = direct+indirect+induced. Document hosted by selectflorida.org (Enterprise Florida / Florida Defense Alliance), not commerce.fl.gov. Installations listed for county: NAS Pensacola, Corry Station, Saufley Field. NOT installation-specific."
  },
  {
   "topic": "regional: Military",
   "county": "escambia",
   "scope": null,
   "claim": "Total economic impact (value added to GRP): 4047.7 USD millions (real 2023)",
   "status": "verified",
   "sourceUrl": "https://selectflorida.org/wp-content/uploads/2024-Florida-Defense-Industry-Economic-Impact-Analysis.pdf",
   "asOf": "2022",
   "note": "Florida Defense Support Task Force / FloridaCommerce-supported study by Matrix Design Group, \"2024 Update\" (Jan 2024). Spending year 2022; IMPLAN input-output (statewide cross-checked with REMI); dollars real 2023 USD; \"economic impact\" = value added to GRP; jobs = direct+indirect+induced. Document hosted by selectflorida.org (Enterprise Florida / Florida Defense Alliance), not commerce.fl.gov. Share of county economy: 19.5%. Includes spillover from installations in neighboring counties and National/Coast Guard. Procurement is off-base contracts and, in Bay, inflated by Tyndall rebuild."
  },
  {
   "topic": "regional: Military",
   "county": "escambia",
   "scope": null,
   "claim": "Total jobs supported (direct + indirect/induced); of which direct: 31651 jobs (direct 18987)",
   "status": "verified",
   "sourceUrl": "https://selectflorida.org/wp-content/uploads/2024-Florida-Defense-Industry-Economic-Impact-Analysis.pdf",
   "asOf": "2022",
   "note": "Florida Defense Support Task Force / FloridaCommerce-supported study by Matrix Design Group, \"2024 Update\" (Jan 2024). Spending year 2022; IMPLAN input-output (statewide cross-checked with REMI); dollars real 2023 USD; \"economic impact\" = value added to GRP; jobs = direct+indirect+induced. Document hosted by selectflorida.org (Enterprise Florida / Florida Defense Alliance), not commerce.fl.gov."
  },
  {
   "topic": "regional: Military",
   "county": "okaloosa",
   "scope": null,
   "claim": "Direct defense expenditures (procurement+compensation+transfers incl. veterans/retiree benefits): 5565.0 USD millions",
   "status": "verified",
   "sourceUrl": "https://selectflorida.org/wp-content/uploads/2024-Florida-Defense-Industry-Economic-Impact-Analysis.pdf",
   "asOf": "2022",
   "note": "Florida Defense Support Task Force / FloridaCommerce-supported study by Matrix Design Group, \"2024 Update\" (Jan 2024). Spending year 2022; IMPLAN input-output (statewide cross-checked with REMI); dollars real 2023 USD; \"economic impact\" = value added to GRP; jobs = direct+indirect+induced. Document hosted by selectflorida.org (Enterprise Florida / Florida Defense Alliance), not commerce.fl.gov. Installations listed for county: Eglin AFB, Hurlburt Field. NOT installation-specific."
  },
  {
   "topic": "regional: Military",
   "county": "okaloosa",
   "scope": null,
   "claim": "Total economic impact (value added to GRP): 5371.5 USD millions (real 2023)",
   "status": "verified",
   "sourceUrl": "https://selectflorida.org/wp-content/uploads/2024-Florida-Defense-Industry-Economic-Impact-Analysis.pdf",
   "asOf": "2022",
   "note": "Florida Defense Support Task Force / FloridaCommerce-supported study by Matrix Design Group, \"2024 Update\" (Jan 2024). Spending year 2022; IMPLAN input-output (statewide cross-checked with REMI); dollars real 2023 USD; \"economic impact\" = value added to GRP; jobs = direct+indirect+induced. Document hosted by selectflorida.org (Enterprise Florida / Florida Defense Alliance), not commerce.fl.gov. Share of county economy: 32.9%. Includes spillover from installations in neighboring counties and National/Coast Guard. Procurement is off-base contracts and, in Bay, inflated by Tyndall rebuild."
  },
  {
   "topic": "regional: Military",
   "county": "okaloosa",
   "scope": null,
   "claim": "Total jobs supported (direct + indirect/induced); of which direct: 38149 jobs (direct 25747)",
   "status": "verified",
   "sourceUrl": "https://selectflorida.org/wp-content/uploads/2024-Florida-Defense-Industry-Economic-Impact-Analysis.pdf",
   "asOf": "2022",
   "note": "Florida Defense Support Task Force / FloridaCommerce-supported study by Matrix Design Group, \"2024 Update\" (Jan 2024). Spending year 2022; IMPLAN input-output (statewide cross-checked with REMI); dollars real 2023 USD; \"economic impact\" = value added to GRP; jobs = direct+indirect+induced. Document hosted by selectflorida.org (Enterprise Florida / Florida Defense Alliance), not commerce.fl.gov."
  },
  {
   "topic": "regional: Military",
   "county": "santa_rosa",
   "scope": null,
   "claim": "Direct defense expenditures (procurement+compensation+transfers incl. veterans/retiree benefits): 1220.4 USD millions",
   "status": "verified",
   "sourceUrl": "https://selectflorida.org/wp-content/uploads/2024-Florida-Defense-Industry-Economic-Impact-Analysis.pdf",
   "asOf": "2022",
   "note": "Florida Defense Support Task Force / FloridaCommerce-supported study by Matrix Design Group, \"2024 Update\" (Jan 2024). Spending year 2022; IMPLAN input-output (statewide cross-checked with REMI); dollars real 2023 USD; \"economic impact\" = value added to GRP; jobs = direct+indirect+induced. Document hosted by selectflorida.org (Enterprise Florida / Florida Defense Alliance), not commerce.fl.gov. Installations listed for county: NAS Whiting Field. NOT installation-specific."
  },
  {
   "topic": "regional: Military",
   "county": "santa_rosa",
   "scope": null,
   "claim": "Total economic impact (value added to GRP): 1238.3 USD millions (real 2023)",
   "status": "verified",
   "sourceUrl": "https://selectflorida.org/wp-content/uploads/2024-Florida-Defense-Industry-Economic-Impact-Analysis.pdf",
   "asOf": "2022",
   "note": "Florida Defense Support Task Force / FloridaCommerce-supported study by Matrix Design Group, \"2024 Update\" (Jan 2024). Spending year 2022; IMPLAN input-output (statewide cross-checked with REMI); dollars real 2023 USD; \"economic impact\" = value added to GRP; jobs = direct+indirect+induced. Document hosted by selectflorida.org (Enterprise Florida / Florida Defense Alliance), not commerce.fl.gov. Share of county economy: 19.2%. Includes spillover from installations in neighboring counties and National/Coast Guard. Procurement is off-base contracts and, in Bay, inflated by Tyndall rebuild."
  },
  {
   "topic": "regional: Military",
   "county": "santa_rosa",
   "scope": null,
   "claim": "Total jobs supported (direct + indirect/induced); of which direct: 9476 jobs (direct 3300)",
   "status": "verified",
   "sourceUrl": "https://selectflorida.org/wp-content/uploads/2024-Florida-Defense-Industry-Economic-Impact-Analysis.pdf",
   "asOf": "2022",
   "note": "Florida Defense Support Task Force / FloridaCommerce-supported study by Matrix Design Group, \"2024 Update\" (Jan 2024). Spending year 2022; IMPLAN input-output (statewide cross-checked with REMI); dollars real 2023 USD; \"economic impact\" = value added to GRP; jobs = direct+indirect+induced. Document hosted by selectflorida.org (Enterprise Florida / Florida Defense Alliance), not commerce.fl.gov."
  },
  {
   "topic": "regional: Military",
   "county": "walton",
   "scope": null,
   "claim": "County-level defense economic impact: NOT FOUND (not among the 16 counties analysed in the 2024 report)",
   "status": "not_found",
   "sourceUrl": "https://selectflorida.org/wp-content/uploads/2024-Florida-Defense-Industry-Economic-Impact-Analysis.pdf",
   "asOf": "2022",
   "note": "Only inside the 16-county Northwest Region aggregate."
  },
  {
   "topic": "regional: Military",
   "county": "gulf",
   "scope": null,
   "claim": "County-level defense economic impact: NOT FOUND (not among the 16 counties analysed in the 2024 report)",
   "status": "not_found",
   "sourceUrl": "https://selectflorida.org/wp-content/uploads/2024-Florida-Defense-Industry-Economic-Impact-Analysis.pdf",
   "asOf": "2022",
   "note": "Only inside the 16-county Northwest Region aggregate."
  },
  {
   "topic": "regional: Military",
   "county": "franklin",
   "scope": null,
   "claim": "County-level defense economic impact: NOT FOUND (not among the 16 counties analysed in the 2024 report)",
   "status": "not_found",
   "sourceUrl": "https://selectflorida.org/wp-content/uploads/2024-Florida-Defense-Industry-Economic-Impact-Analysis.pdf",
   "asOf": "2022",
   "note": "Only inside the 16-county Northwest Region aggregate."
  },
  {
   "topic": "regional: Military",
   "county": "wakulla",
   "scope": null,
   "claim": "County-level defense economic impact: NOT FOUND (not among the 16 counties analysed in the 2024 report)",
   "status": "not_found",
   "sourceUrl": "https://selectflorida.org/wp-content/uploads/2024-Florida-Defense-Industry-Economic-Impact-Analysis.pdf",
   "asOf": "2022",
   "note": "Only inside the 16-county Northwest Region aggregate."
  },
  {
   "topic": "regional: Military",
   "county": null,
   "scope": "Northwest Region (16 counties incl. the 8)",
   "claim": "Direct defense spending / total impact / jobs: 15.4B / 20,616.3M / 157,312 USD / USD millions / jobs",
   "status": "verified",
   "sourceUrl": "https://selectflorida.org/wp-content/uploads/2024-Florida-Defense-Industry-Economic-Impact-Analysis.pdf",
   "asOf": "2022",
   "note": "Florida Defense Support Task Force / FloridaCommerce-supported study by Matrix Design Group, \"2024 Update\" (Jan 2024). Spending year 2022; IMPLAN input-output (statewide cross-checked with REMI); dollars real 2023 USD; \"economic impact\" = value added to GRP; jobs = direct+indirect+induced. Document hosted by selectflorida.org (Enterprise Florida / Florida Defense Alliance), not commerce.fl.gov. Region includes Calhoun, Gadsden, Holmes, Jackson, Jefferson, Leon, Liberty, Washington as well."
  },
  {
   "topic": "regional: Military",
   "county": null,
   "scope": "Florida",
   "claim": "Total defense economic impact / jobs: $102.6B GSP (7.3% of 2022 GSP) / 865,937 USD / jobs",
   "status": "verified",
   "sourceUrl": "https://selectflorida.org/wp-content/uploads/2024-Florida-Defense-Industry-Economic-Impact-Analysis.pdf",
   "asOf": "2022",
   "note": "Florida Defense Support Task Force / FloridaCommerce-supported study by Matrix Design Group, \"2024 Update\" (Jan 2024). Spending year 2022; IMPLAN input-output (statewide cross-checked with REMI); dollars real 2023 USD; \"economic impact\" = value added to GRP; jobs = direct+indirect+induced. Document hosted by selectflorida.org (Enterprise Florida / Florida Defense Alliance), not commerce.fl.gov."
  },
  {
   "topic": "regional: Military",
   "county": null,
   "scope": "Installations",
   "claim": "Per-installation economic impact and employment for Eglin, Hurlburt, Tyndall, NAS Pensacola, Whiting, Saufley, Corry, NSA Panama City: NOT FOUND from primary sources",
   "status": "not_found",
   "sourceUrl": "https://selectflorida.org/wp-content/uploads/2024-Florida-Defense-Industry-Economic-Impact-Analysis.pdf",
   "asOf": null,
   "note": "The state study reports county totals only. Service/installation sources (aftc.af.mil, af.mil) returned HTTP 403 to my fetches. Unverified secondary leads: Tyndall official quoted ~$4.5B FY22; Eglin PA ~$4.1B (Livability, Jan 2024); NAS Pensacola >$7.6B (Chamber via HUD 2022). Do not publish without primary source."
  },
  {
   "topic": "regional: Military",
   "county": null,
   "scope": "Escambia/Okaloosa/Santa Rosa/Bay",
   "claim": "Earlier edition for method comparison: 2022 Update (Jan 2022), spending year 2020, REMI PI+, current USD: e.g. Escambia 53,681 jobs and $6.6B GRP \"military accounted for\"; Santa Rosa 16,331 jobs: not comparable",
   "status": "verified",
   "sourceUrl": "https://selectflorida.org/wp-content/uploads/Florida-2022-Defense-Industry-EIA-full-report-FINAL.pdf",
   "asOf": "2020",
   "note": "REMI total-effect figures are far larger than 2024 IMPLAN value-added for the same county (Escambia $6.6B vs $4.0B). Never compare across editions."
  },
  {
   "topic": "regional: Military",
   "county": null,
   "scope": "Tyndall AFB",
   "claim": "P.L. 116-20 (June 2019) appropriations for Hurricane Michael recovery: Military Construction, Air Force $1,000,000,000 (Michael + 2019 floods; Tyndall and Offutt) ; O&M Air Force $670,000,000 (Michael, Florence, floods): 1,000,000,000 MILCON + 670,000,000 O&M (not Tyndall-only) USD",
   "status": "verified",
   "sourceUrl": "https://www.govinfo.gov/content/pkg/PLAW-116publ20/html/PLAW-116publ20.htm",
   "asOf": "2019",
   "note": "Statute does not name Tyndall. Inside Defense (secondary) reported $700M of the MILCON and $250M O&M allocated to Tyndall."
  },
  {
   "topic": "regional: Military",
   "county": null,
   "scope": "Tyndall AFB",
   "claim": "Total Tyndall rebuild appropriation (all laws, cumulative): NOT FOUND as a primary single figure",
   "status": "not_found",
   "sourceUrl": "https://www.govinfo.gov/content/pkg/PLAW-116publ20/html/PLAW-116publ20.htm",
   "asOf": null,
   "note": "Air Force requested/estimated $4.9B (Nov 2018) per secondary reports; trade press cites ~$5B total program cost. Cost estimate is not appropriation. Would need FY2019-FY2026 MILCON/O&M lines summed from enacted laws or an AF/GAO program report."
  }
 ]
}