The 2002 Legislature considered but did not pass legislation to require OPPAGA to annually report information on the size and cost of government in Florida. However, because of continuing interest on the part of the Legislature and as authorized by s. 11.511, Florida Statutes, the Director of OPPAGA initiated this project to develop a prototype of such a report.

Our analyses show

• Florida has relatively low state and local taxes and total revenue compared to other states;
• Florida's state and local taxes as a percentage of personal income increased in the early 1990s but have subsequently declined;
• Florida has relatively high government debt compared to other states, and state government debt has risen over the last decade in response to the needs of a growing population;
• Florida has relatively few public employees compared to other states, and efforts to outsource public services have contributed to a recent decline in the number of state government employees.