State of Florida 2021 Recovery Plan Performance Report 0

State of Florida

Recovery Plan 

State and Local Fiscal Recovery 

Funds

2021 Report for the period ended 

July 31, 2021
State of Florida 2021 Recovery Plan Performance Report 1

State of Florida

2021 Recovery Plan

Table of Contents

General Overview.......................................................................................................... 3

Executive Summary ..................................................................................................... 3

Uses of Funds.............................................................................................................. 3

Promoting Equitable Outcomes ................................................................................... 4

Community Engagement.............................................................................................. 5

Labor Practices............................................................................................................ 5

Use of Evidence........................................................................................................... 5

Table of Expenses by Expenditure Category............................................................... 6

Project Inventory........................................................................................................... 8

Example Project .......................................................................................................... 9

Additional Projects ....................................................................................................... 9

Ineligible Activities: Tax Offset Provision ................................................................ 10
State of Florida 2021 Recovery Plan Performance Report 2

General Overview

Executive Summary 

On March 11, 2021, the American Rescue Plan, Pub. L. No. 117-2 (ARPA) was signed 

into law. Pursuant to section 9901 of ARPA, Sections 602(b) and 603(b) were added to 

the Social Security Act (the Act), establishing the Coronavirus State Fiscal Recovery 

Fund and the Coronavirus Local Fiscal Recovery Fund, which together make up the 

Coronavirus State and Local Fiscal Recovery Funds (SLFRF) program, as authorized 

by the Department of the Treasury (Treasury). This program is intended to provide 

support to State, territorial, local, and Tribal governments in responding to the economic 

and public health impacts of COVID-19. 

Coronavirus State and Local Fiscal Recovery Funds provide eligible state, local, 

territorial, and Tribal governments with resources to address pandemic response needs. 

Within the categories of eligible uses, recipients have broad flexibility to decide how 

best to use this funding to meet the needs of their communities. Recipients may use 

Coronavirus State and Local Fiscal Recovery Funds to: 

 Support public health expenditures, by funding COVID-19 mitigation efforts, 

medical expenses, behavioral healthcare, and certain public health and safety 

staff; 

 Address negative economic impacts caused by the public health 

emergency, including economic harms to workers, households, small 

businesses, impacted industries, and the public sector; 

 To continue funding government services using this funding up to the amount 

of lost revenue experienced due to the pandemic; 

 Provide premium pay for essential workers, offering additional support to 

those who have borne and will bear the greatest health risks because of their 

service in critical infrastructure sectors; and

 Invest in water, sewer, and broadband infrastructure, making necessary 

investments to improve access to clean drinking water, support vital wastewater 

and stormwater infrastructure, and to expand access to broadband internet. 

Florida’s implementation of the SLFRF program began with the Governor signing the 

Florida Leads budget into law on June 2, 2021. The Florida Leads budget represents 

Florida’s focus on recovery and builds on prior initiatives that were primarily focused on 

response. 
State of Florida 2021 Recovery Plan Performance Report 3

Funding authorized in the Florida Leads budget reflects a thoughtful, long-term 

approach to a sustainable recovery for the state with SLFRF funds leveraged for this 

purpose. The $4.4 billion in funds, representing 50% of Florida’s SLFRF allocation, is 

presented in the context of the state budget priorities kicked off with the $101.5 billion 

FY 2021-22 Florida Leads budget which targeted the following major policy areas:

 Education - The Florida Leads budget provides $22.8 billion for K-12 education. 

This funding represents an increase of $53 in the base per-student allocation, 

$120 million for mental health initiatives, and an historic $550 million to increase 

the minimum K-12 teacher salary to $45,500, as well as increase salaries for 

veteran teachers and other eligible instructional personnel.

 Environmental Protection - The Florida Leads budget continues Governor 

DeSantis’ commitment to achieve record investments for Everglades restoration 

and water resources by dedicating more than $625 million for these causes. This 

includes more than $415 million for Everglades restoration projects and $302 

million for targeted water quality improvements to achieve significant, meaningful 

and measurable nutrient reductions in key waterbodies across the state. The 

budget also includes $152 million to protect prized properties and waters in 

Florida, including $102 million for the Florida Forever Program, and $50 million 

for Florida’s award-winning state parks. In addition, the budget contains federal 

funding of up to $500 million for the Resilient Florida program to fight sea level 

rise, up to $500 million for the Wastewater Grant Program and up to $300 million 

for land acquisition to protect wildlife corridors.

 Transportation and Economic Development – The Florida Leads budget 

recognizes that Florida’s economic recovery is well underway, and makes key 

investments in transportation and infrastructure, as well as using resources to 

ensure continued job growth, work force training, affordable housing, and rural 

economic development. Investments in the Florida Department of Transportation 

total $10.3 billion, including $9.44 billion for the State Transportation Work 

Program, which is an ongoing five-year plan for the implementation and 

completion of transportation infrastructure projects. The budget also includes $74 

million for the Job Growth Grant Fund, $75 million for VISIT FLORIDA’s 

marketing programs, $1.6 billion in Disaster Recovery Funding, and a one-time 

relief payment of $1,000 for Florida’s First Responders.

 Health and Human Services – The Florida Leads budget includes more than 

$134 million to provide funding for services to children and families who receive 

services through Florida’s child welfare system. The budget also includes more 

than $137.6 million in funding to provide community-based services for adults 

and children with behavioral health needs, and includes $3 million to support 211 

providers to support access to support services.
State of Florida 2021 Recovery Plan Performance Report 4

 Military, Veterans, and Family Support – From the onset of the pandemic, 

Florida rapidly mobilized health and human services to benefit residents. The

Florida Leads budget includes several critical investments to support the public 

health mission and ongoing response efforts statewide. For instance, $28 million 

is provided for Florida’s military presence and families to fund military research 

and development. This includes $2 million for the Florida Defense Support Task 

Force, $1.75 million for the Defense Infrastructure Program, $7.2 million for 

armory maintenance, $2 million for military base protection, including additional 

security measures for National Guard armories, $4.1 million to support Florida 

National Guardsmen seeking higher education degrees, and $11 million to 

support scholarships for children and spouses of deceased or disabled veterans. 

Additionally, the budget includes up to $50 million to construct two new National 

Guard armories in Zephyrhills and Immokalee.

 Cybersecurity - The budget invests $37.5 million in various state agencies to 

enhance statewide information technology security measures and controls to 

help protect Florida against the ongoing and evolving nature of cyber threats that 

can compromise critical state resources and sensitive information.

As of the report period end date (July 31, 2021), Florida’s agencies are finalizing 

specific program guidance to ensure that funds are utilized for authorized purposes and

administered transparently, and that appropriate performance metrics are identified. 

This Performance Report describes Florida’s approach and objectives in implementing 

the SLFRF program, describes funded initiatives under the program, discusses 

performance objectives for each initiative, and reiterates our commitment to 

transparency and accountability in administering these funds. Future reports will provide 

more specificity around funded projects, specific outcome measures, and progress to 

date. 

Uses of Funds

The Compliance and Reporting Guidance requires that this section:

 Describe intended and actual use of funds such as how approach would help 

support a strong and equitable recovery from the COVID-19 pandemic and 

economic downturn.

 Describe strategies employed to maximize programmatic impact and effective, 

efficient, and equitable outcomes.

 Explain how the funds would support the communities, populations, or 

individuals in the state.

 Describe how the state is promoting each of the 6 Expenditure Categories 

(Appendix A includes a list of Expenditure Categories defined by the Treasury).

 Where appropriate, include use (or planned use) of other programs under the 

American Rescue Plan to provide broader context on the overall approach for 

pandemic recovery.
State of Florida 2021 Recovery Plan Performance Report 5

To better understand the context of the Florida response, this section provides some 

history and context on the overall approach for pandemic recovery. Next, the report

describes specific actions to date related to the American Rescue Plan overall and the 

State Fiscal Recovery Fund specifically, including strategies to maximize programmatic 

impact and effective, efficient, and measurable outcomes. Each of the six expenditure 

categories are then discussed including intended use, how that use will support a strong 

recovery, and how funds will support communities, populations, or individuals in the 

state. 

Background:

The American Rescue Plan Act (ARPA), State Fiscal Recovery Fund (SFRF), is one 

piece of the whole as it relates to Florida’s ongoing recovery from the impacts of the 

COVID-19 pandemic. To understand the strategy behind funding decisions for SFRF 

funds, it is important to become acquainted with the major federal initiatives related to 

the pandemic and how they relate to Florida.

Pandemic-related grant funding prior to the ARPA includes:

 The Coronavirus Preparedness and Response Supplemental Appropriations Act, 

2020 (P.L. 116-123) which was signed into law on March 6, 2020, provided $55 

million in support to Florida focusing primarily on crisis response.

 The Families First Coronavirus Response Act (P.L. 116-217), which was signed 

into law on March 18, 2020, provided Florida with more than $1 billion in support 

and in addition to specific pandemic funding, provided fiscal relief through a 

temporary increase in federal matching funds for Medicaid and other funds 

matched at the Federal Medical Assistance Percentage (FMAP).

 The CARES Act (P.L. 116-136) which was signed into law on March 27, 2020, 

provided Florida with $8.3 billion in direct assistance, referred to as the 

Coronavirus Relief Fund (CRF), as well as $2.1 billion in other state and local 

government grants, and $8 billion in grants to non-government entities in Florida. 

o Of the $8.328 billion made available for Florida’s CRF, $2.47 billion was 

granted directly to 12 counties by the Treasury, $1.275 billion was directed 

by the Governor’s Office to the remaining 45 counties, leaving $4.583 

billion available for state response efforts.

 The Consolidated Appropriations Act, 2021 (P.L. 116-260) which was signed into 

law on December 27, 2020, provided $8.1 billion in grants to state and local 

governments including $1.4 billion in emergency rental assistance, and $1.5 

billion in grants to non-government entities in Florida.
State of Florida 2021 Recovery Plan Performance Report 6

The Acts also contained several non-grant programs which directly benefited Florida’s 

individuals and businesses including:

 Payroll Protection Program, which can be forgiven and provides small 

businesses with funds to pay up to 8 weeks of payroll costs including benefits, as 

well as to pay interest on mortgages, rent, and utilities.

 Economic Impact Payments, which are direct payments to individuals.

 Economic Injury Disaster Loans for the repair and rebuilding of non-farm, private 

sector disaster losses.

 Pandemic Unemployment Compensation programs provided temporary increase 

and temporary extensions to benefits.

 Supplemental Nutrition Assistance Program, which includes the temporary 15% 

increase in benefits.

 Pandemic Electronic Benefit Transfer Benefits for households with students who 

had temporarily lost access to free and reduced-price meals at school due to 

COVID-19 school closures and distance learning.

The Coronavirus Relief Fund (CRF) authorized under the Cares Act became available 

subsequent to Florida’s 2020 legislative session which adjourned March 19, 2020. As 

such, in order to make funds available to address critical needs as quickly as possible, 

Governor DeSantis issued emergency declarations to enable agencies to respond 

swiftly to citizens needs and request additional resources to carry out critical emergency 

missions. He also established the Federal Recovery Unit within the Governor’s Office to 

coordinate and capture CRF response costs. The goals of the project team were to:

 Coordinate response to ensure effective statewide implementation,

 Mitigate fraud and abuse, 

 Ensure transparent communication, 

 Establish performance metrics, and 

 Develop consistent and centralized reporting.

The Federal Recovery Unit immediately established a federated model of agency 

experts to coordinate, identify, and report the needs in the agencies. Each agency 

developed an Agency Response Document which identified their actions taken to 

deliver emergency services to citizens and businesses as well as creating a safe 

working environment for employees. The Federal Recovery Unit then reviewed 

pandemic-related agency expenditures to ensure they met CRF eligibility criteria. Once 

eligible items were validated, expenditures were prioritized and evaluated to ensure that 

CRF expenditures were coordinated with other federal funds used for other pandemic 

relief efforts.
State of Florida 2021 Recovery Plan Performance Report 7

Agencies’ Inspectors General were engaged early in the process to ensure agency 

procedures were in place to mitigate fraud, waste and abuse. Each state agency 

conducted a risk readiness assessment evaluating internal controls and operating 

procedures. If a weakness was identified, agencies initiated corrective actions. A 

resource website was also made available for agency staff and Inspectors General 

(https://www.floridaoig.com/COVID-19.htm). The risk readiness assessment will also be 

leveraged for agencies administering SLFRF funding. 

The Governor also issued emergency orders to waive regulations which would impede 

quick access to benefits or that were impairing an agency’s ability to perform their duties 

through modified service delivery methods necessary to mitigate the spread of COVID19. More than 50 regulations were waived for requirements in areas including 

telehealth, pharmacist COVID-19 testing, and regulations which may constrain business 

continuity and employment. 

CRF spending highlights includes: 

 $1.6 billion Activating and Delivering Emergency Government Operations to 

Protect Public Well-Being - Public Safety Support and Services.

 $1.4 billion to Reopen and Maintain the Availability of Educational Resources for 

K-12.

 $1.2 billion spent by 45 counties addressing local needs.

 $900 million to Develop and Maintain the Availability of Educational Resources 

for K-12 and Early Learning.

As is illustrated, the focus of CRF resources by the state was to sustain critical public 

health and safety operations and services during the emergency response, support the 

continuity of education services, and to address immediate housing insecurity. County 

CRF program spending focused on community needs in economic support and small 

business assistance. 
State of Florida 2021 Recovery Plan Performance Report 8

Actions to Date:

The American Rescue Plan Act, 2021, (P.L. 117-2) which was signed into law on March 

11, 2021, provided Florida with:

 $8.8 billion for the State and Local Fiscal Recovery Fund (SFRF).

 $7.1 billion for the Local Fiscal Recovery Fund (LFRF), of which, $4.2 billion was 

allocated directly to counties, $1.5 billion was allocated directly to metropolitan 

cities, and $1.4 billion was allocated to the state for distribution to cities with 

population less than 50,000.

 $17.8 billion in other state and local government grants including $1.1 billion in 

Emergency Rental Assistance.

 $3.1 billion in grants for non-government entities in Florida.

Florida received 50 percent of its SFRF allocation, or $4.4 billion, which is appropriated 

to programs and initiatives defined in Section 152 of the General Appropriations Act 

(Ch. 2021-36, L.O.F.). Florida also received 50 percent of the small cities (Nonentitlement Units or NEUS) allocation, or $708 million to pass through funding to these 

cities. 

When the ARPA was signed into law, the Florida Legislature took quick action to 

incorporate funding into the appropriations process which mitigated the need for

additional legislative action to authorize expenditure of funds in the upcoming fiscal 

year. Decisions about uses of SFRF dollars were made within the context of the broad 

array of services funded by state and federal resources. While not all federal pandemic 

response and recovery awards have been received or spent, it is aiding in laying the 

groundwork for longer-term economic recovery.

The table below shows the breadth of funding available to Florida outside of SFRF

summarized by cognizant federal agency and authorizing legislation. This is the same

grant information summarized by the various federal acts earlier in the report. Funding 

differences are the result of rounding. 
State of Florida 2021 Recovery Plan Performance Report 9

Exhibit 1: Summary of Funding Outside of SFRF 

(in $thousands)

Federal 

Entity CARES Act

Consolidated 

Appropriations 

Act

American Rescue 

Plan Act Grand Total

ACF

 

350,836.30 

 

717,387.67 

 

2,728,276.18 3,796,500.15 

ACL

 

68,880.43 

 

26,185.31 

 

113,848.99 208,914.72 

CDC

 

65,486.95 

 

1,500,336.09 

 

1,127,663.69 2,693,486.73 

CMS

 

2,972.00 2,972.00 

DHS

 

21,860.71 

 

2,012,973.35 2,034,834.06 

DOC

 

46,574.57 46,574.57 

DOJ

 

50,349.79 50,349.79 

DOL

 

51,183.38 

 

650.00 

 

275.00 52,108.38 

DOT

 

1,854,835.97 

 

1,021,502.09 

 

1,591,755.35 4,468,093.41 

ED

 

1,766,740.24 

 

4,730,237.68 

 

9,876,247.57 16,373,225.49 

HHS 

Secretary

 

4,842,758.29 

 

11,045.34 4,853,803.63 

HRSA

 

65,266.84 

 

398,720.96 463,987.80 

HUD

 

543,504.05 

 

251,668.98 795,173.03 

Independent 

Agencies

 

31,098.26 

 

9,846.18 40,944.44 

SAMHSA

 

8,399.83 

 

192,625.09 

 

195,389.48 396,414.40 

Treasury

 

1,441,188.97 

 

2,505,082.52 3,946,271.50 

USDA

 

373,783.45 

 

36,247.84 

 

163,244.34 573,275.63 

Grand Total

 

10,144,531.04 

 

9,677,406.09 

 

20,974,992.60 40,796,929.73 

Source – Federal Funds Information for States (FFIS) State Allocations 
State of Florida 2021 Recovery Plan Performance Report 10

When the ARPA funds became available, the Governor’s Office Federal Recovery Unit

initiated implementation activities for SFRF. The team leveraged the CRF framework 

which provided partner agencies an understanding of the “way of work” and served to 

speed up the time to launch programs. The team is applying the same goals to ARPA 

implementation:

 Coordinate response to ensure effective statewide implementation,

 Mitigate fraud and abuse, 

 Ensure transparent communication, 

 Establish performance metrics, and 

 Develop consistent and centralized reporting.

In late June 2021, each agency receiving an appropriation under the SFRF was 

provided two communications. The first, Memo #21-033 (see Appendix B) contained the 

following:

 A summary of section 152 of the 2021 General Appropriations Act (2021-36 

L.O.F) which contained all SFRF appropriations (see Appendix C),

 The provision that any funds not spent during SFY 2020-2021 would be available 

for SFY 2021-2022, and

 A statement to affirm that the state legislation (section 152) would be 

implemented to comply with both state proviso language and federal program 

requirements.

The second memorandum, Memo #21-035 (see Appendix D for an example) contained

general framework provisions and required signature by the agency head and a 

representative of the Governor’s Office:

 The methodology for allocating appropriated amounts to the amount actually 

received by Florida and the final pro-rated amounts (the state received $4.4 

billion but $5.3 billion had been appropriated).

 A significant number of exhibits related to the funding including the ARPA itself, 

the Interim Final Rule, and Section 2 CFR 200 (or 45 CFR 75).

 A statement of overarching principles:

o Federal goal: to meet pandemic response needs and rebuild a stronger, 

more equitable economy as the country recovers (IFR, pg. 8). This 

includes outcomes related to business income, household or personal 

income, neighborhood improvement, improvements within Qualified 

Census Tracts, and other qualifying criteria contained in the guidance.
State of Florida 2021 Recovery Plan Performance Report 11

o Programs shall assess whether a program or service responds to the 

COVID-19 public health emergency. Each “initiative” or “program” must 

establish a performance metric which identifies the problem, immediate 

effects of the problem or how the effects may manifest over time, what the 

funding will be used for, and how the use addresses or responds to the 

identified need.

o Performance metrics may be established for each project within an 

initiative.

 A statement of work identifying the responsibilities of both the Executive Office of 

the Governor and the receiving agency.

o Executive Office of the Governor – Office of Policy and Budget (OPB):

 Retains responsibility for monitoring and overseeing the subrecipient’s use to ensure compliance with the terms and conditions 

of award and reporting to Treasury.

 Must determine eligibility of proposed uses prior to transfers.

 Processes budget amendments and/or legislative actions to 

establish state budget authorization.

 Provides support and guidance to agency administrators on federal 

eligibilities, program implementation, and data elements needed for 

reporting.

 Collects data from agencies to prepare quarterly expenditures and 

annual performance reports to Treasury.

 Prepares memo for agency signature to make agency the agent 

acting on behalf of the grant recipient.

o State Agency:

 Sub-recipients are charged with carrying out a program or project 

on behalf of the Recipient (IFR, pg. 106).

 Sub-recipient (or transferee) must abide by the restrictions on 

applicable use and other federal laws and program guidance (IFR, 

pg. 106 and pg. 147).

 Sub-recipient must provide design, implementation, monitoring, 

compliance and reporting, to include, but not limited to:

 Internal pre-award processes and data demonstrating 

project eligibility.

 Post-award processes and data demonstrating payments, 

grants, and awards to businesses and individuals.

 Report quarterly expenditure data, information on contracts 

$50,000 and greater, and other data as may be needed to 

complete quarterly expenditure reports and annual 

performance reports.

 Develops program guidelines with the following minimum elements:

 The approach which can include mission, goals, and 

purpose. 
State of Florida 2021 Recovery Plan Performance Report 12

 Defined problem statements in the context of pre-pandemic 

circumstances explaining the current state and explanation 

of how the funding addresses or responds to the need. 

 Roles and responsibilities in context of the approach.

 Essential elements of the program which can address key 

strategies, program objectives, prioritization of projects, 

management strategies, and other applicable program 

administration elements. 

 Performance measures for the program to demonstrate 

overall impact to the state and for projects to demonstrate 

regional impacts.

 Monitoring and accountability approach and processes.

 Outcomes which will be achieved with the funding. Final 

outcomes will be reported upon program close out. 

 Addendums which can include applicable documents such 

as a glossary, checklists, reports, and supporting data.

 A high-level project timeline and planned activities:

Date(s) Activities

May – July 2021  Identify individual projects and sub-activities.

 Establish accounting and budget codes.

 Define pre-pandemic conditions.

 Establish key performance indicators by program.

 Define anticipated post-pandemic outcomes.

 Establish framework to link cost and performance.

 Develop and agree to data tables for reporting.

 Establish consistent supporting documentation submission 

process.

July 2021 until full 

expenditure of grant 

and closing.

 Quarterly federal expenditure and contract reporting with 

supporting documentation.

 Annual federal performance reporting and supporting 

documentation.

 Ongoing monitoring.

The agencies are in the process of drafting their Program Guidelines as of this report 

date. Several places throughout the report notate that additional information will become 

available as these reports are approved. 

The Recovery Unit meets weekly with partner agencies and one-on-one as needed to 

establish a project management cadence. The time is used to coordinate agencies 

toward a common mission and vision, communicate guidance, trouble shoot specific 

issues, check progress on assignments and deadlines, and keep the lines of 

communication open.
State of Florida 2021 Recovery Plan Performance Report 13

Intended Use by Expenditure Category:

The strategic investments made in Florida’s future were memorialized in the Florida 

Leads budget, signed by Governor DeSantis on June 2, 2021. The following table 

shows the allocation of the $4,408,290,919 in SFRF funds by category.

Exhibit 2: Intended Use by Category

SFRF 

Exp 

Cat

SFRF Detail 

Code Title

State 

Agency

State 

Code

State Initiative Group Amount

1.7 Capital 

Investments or 

Physical Plant 

Changes to 

Public Facilities 

that respond to 

the COVID-19 

public health 

emergency

Statewide 152-F Deferred Building Maintenance 

Program

 286,091,284 

1.7 Capital 

Investments or 

Physical Plant 

Changes to 

Public Facilities 

that respond to 

the COVID-19 

public health 

emergency

DMA 152-J DMA - FLNG Armories -

Immokalee

 20,435,092 

1.7 Capital 

Investments or 

Physical Plant 

Changes to 

Public Facilities 

that respond to 

the COVID-19 

public health 

emergency

DMA 152-J DMA - FLNG Armories -

Zephyrhills

 20,435,091 

1.7 Capital 

Investments or 

Physical Plant 

Changes to 

Public Facilities 

that respond to 

the COVID-19 

public health 

emergency

DMS 152-W State Emergency Operations 

Center

 81,740,367 

2.0 Negative 

Economic 

Impacts

DEO 152-G Reemployment Assistance 

Modernization

 46,101,567 
State of Florida 2021 Recovery Plan Performance Report 14

Exhibit 2: Intended Use by Category

SFRF 

Exp 

Cat

SFRF Detail 

Code Title

State 

Agency

State 

Code

State Initiative Group Amount

2.0 Negative 

Economic 

Impacts

DEO 152-V Workforce Information System 81,740,367 

2.7 Job Training 

Assistance

DEO 152-K Florida Job Growth Grant Fund 40,870,183 

2.11 Aid to Tourism, 

Travel, or 

Hospitality

DEO 152-O Florida Tourism Industry 

Marketing Corporation (VISIT 

FLORIDA)

 20,435,092 

2.12 Aid to Other 

Impacted 

Industries

DOT 152-C Grants for Port Operations 250,000,000 

3.2 Education 

Assistance: Aid 

to High-Poverty 

Districts

DOE 152-AC Public Education Capital Outlay 

- K-12

 171,900,718 

3.5 Education 

Assistance: 

Other

DOE 152-S New Worlds Reading Initiative 102,175,459 

5.0 Infrastructure 

Clean Water

DEP 152-AA Total Maximum Daily Loads 16,348,073 

5.0 Infrastructure 

Clean Water

DEP 152-D Resilient Florida Grant Program 408,701,835 

5.0 Infrastructure 

Clean Water

DEP 152-E Water Protection & 

Sustainability Program (Septic 

to Sewer)

 408,701,835 

5.0 Infrastructure 

Clean Water

DEP 152-H Beach Management Funding 

Assistance Program (s.161.161 

FS)

 40,870,183 

5.0 Infrastructure 

Clean Water

DEP 152-I Inland Protection Trust Fund -

Petroleum Tank Cleanup

 40,870,183 

5.0 Infrastructure 

Clean Water

DEP 152-L C-51 Reservoir - Phase II 39,235,376 

5.0 Infrastructure 

Clean Water

DEP 152-M Alternative Water Supply & 

Water Resource Development

 32,696,147 

5.0 Infrastructure 

Clean Water

DEP 152-P Springs Restoration 20,435,092 

5.0 Infrastructure 

Clean Water

DEP 152-R Land Acquisition Transfer 245,221,101 

5.0 Infrastructure 

Clean Water

DEP 152-T Coastal Mapping Services 81,740,367 

5.0 Infrastructure 

Clean Water

DEP 152-U Piney Point 81,740,367 

5.0 Infrastructure 

Clean Water

DEP 152-X Everglades Restoration 48,221,148 

5.0 Infrastructure 

Clean Water

DEP 152-Z Small Community Wastewater 

Grant Program

 20,435,092 

6.1 Provision of 

Government 

Services

DEO 152-A Payment to Pandemic First 

Responders

 208,437,342 
State of Florida 2021 Recovery Plan Performance Report 15

Exhibit 2: Intended Use by Category

SFRF 

Exp 

Cat

SFRF Detail 

Code Title

State 

Agency

State 

Code

State Initiative Group Amount

6.1 Provision of 

Government 

Services

FWCC 152-AB Fish and Wildlife Conservation 

Commission Aircraft

 6,866,600 

6.1 Provision of 

Government 

Services

DOE 152-AC Public Education Capital Outlay 

- Colleges

 79,578,938 

6.1 Provision of 

Government 

Services

DOE 152-AC Public Education Capital Outlay 

- Universities

 76,501,481 

6.1 Provision of 

Government 

Services

DOT 152-C State Highway System Projects 

- Fixed Capital Outlay

1,384,807,337 

6.1 Provision of 

Government 

Services

DOS 152-N African-American Cultural and 

Historical Grants

 24,522,110 

6.1 Provision of 

Government 

Services

FWCC 152-Y Derelict Vessel Removal 

program

 20,435,092 

4,408,290,919 

Note that each item is referred to as an initiative. As planning progresses, and Program Guidelines are 

developed, multiple individual projects will be identified within each initiative. Future reporting will be done 

at the project level. As projects emerge, they may be associated with different expenditure categories. For 

instance, some projects within initiatives 152-F and 152-K may move to 6.1 (Provision of Government 

Services). The State has also requested feedback from the Treasury on the category for 152-G and 152-

V. The water projects in EC 5.0 will be further categorized within the more detailed Clean Water 

categories or Government Services as scope is determined. 
State of Florida 2021 Recovery Plan Performance Report 16

The descriptions below include general information on the intended use by expenditure 

category. Please refer to the Project Inventories in Appendix E for more detailed 

discussions of individual initiatives.

EC 1 Public Health: Initiatives associated with this expenditure category represent a 

longer-term investment to increase Florida’s capacity for response to public health 

emergencies. 

Initiatives 152-F, 152-J, and 152-W are categorized in EC 1 given their goals include

expanding the State’s capacity to respond to public health emergencies and improve air 

quality in state buildings. 

 As Florida’s population continues to grow and emergency response needs 

become more frequent, it is essential to continue to increase the number of

Florida National Guard (FLNG) service members available for state response. 

The FLNG took on a significant role during the state’s COVID-19 response at 

testing sites, distribution centers and other emergency related deployments. The 

Florida Leads budget includes up to $50 million in ARPA funding for Initiative J to 

build two new FLNG armories in Immokalee and Zephyrhills. Expanding locations

enables the Florida National Guard to recruit and provide training facilities for 

approximately 450 new service members, 

 Initiative 152-W is categorized in EC 1 given it is a capital investment in a new 

State Emergency Operations Center. The current State Emergency Operations 

Center (SEOC) is outdated and not adequately support the magnitude of

emergency response for the State of Florida. The SEOC cannot accommodate 

the full cadre of Emergency Support Functions (ESF) staff needed to run 

logistics, operations, and response missions during an emergency. Additionally,

the facility was not designed or constructed to withstand wind speeds in excess 

of 140 mph. Given the magnitude and frequency of events, and the emerging 

need for biological responses, a new facility is essential to ensure that Florida is 

prepared to respond to emergencies, quickly deploy resources to and aid

vulnerable communities in recovery efforts, and mitigate emergency impacts for 

decades to come.

 Initiative 152-F, Deferred Building Maintenance, is an important investment to 

provide safe and efficient working environments at state-owned buildings. It will 

include projects to improve air quality to prevent or reduce transmission of 

contagious viruses like COVID-19. Additionally, it will focus on correcting life 

safety issues, improve Americans with Disabilities Act (ADA) compliance to 

better serve disabled employees and visitors, and address other critical building 

updates. 
State of Florida 2021 Recovery Plan Performance Report 17

EC 2 Negative Economic Impacts: Initiatives associated with this expenditure 

category reflect a focus on strategic investments to achieve long-term benefits. 

Investments are made specifically in businesses that will expand Florida’s economic

activities, improve employment opportunities, and create stronger linkages between 

workforce education and growing employment sectors.

 Initiatives 152-G and 152-V invest in systems which support our workforce. 

Initiative 152-G will modernize the reemployment system to address significant 

issues with the current system that slowed response to citizens facing economic 

instability. The improvements will ensure open access to Florida families, ensure 

claims are processed quickly and efficiently, and provide them with resources 

needed when facing economic challenges. 

 The Workforce Information System Initiative (152-V) will improve coordination 

between workforce and education partners to transform Florida’s pipeline from 

education to employment in high-demand fields. The consumer-focused program 

will integrate processes and systems to a one-stop point of entry to efficiently and 

effectively deliver workforce and education programs and services.

 The Florida Job Growth Fund (152-K) is an existing program for economic growth 

and resiliency. Investments include projects which focus on increasing economic 

growth and resiliency in underserved communities. As projects are defined, they 

may be recategorized to other expenditure categories.

 Florida's tourism industry was responsible for welcoming 79.8 million visitors in 

2020, a decrease from the record 131.4 million visitors in 2019 attributable to the 

COVID-19 pandemic. Based on the latest 2019 economic impact study, Florida 

visitors contributed $96.5 billion to Florida's economy and supported over 1.6 

million Florida jobs. The VISIT Florida Initiative (152-O) is a critical investment to 

rebuild the industry and attract tourists to achieve pre-pandemic levels. The 

initiative will drive long-term benefits for entertainment, meetings and events, tour 

operators, hotels and restaurant industries.

 Florida’s 14 active deep-water seaports are important economic engines for 

Florida and the national economy. In Florida alone, seaports have a $117.6 

billion positive economic impact and account for more than 900,000 direct and 

indirect jobs. Seaports experienced drastic revenue impacts during the pandemic 

in both cargo and cruise ship activities. The Seaport Operation Grants initiative 

(152-C) provides a substantial infusion of resources needed to stabilize current 

operations and lay the foundation for a strong and equitable recovery. Awards 

will be used for operation costs or expansion projects deferred during 2020.
State of Florida 2021 Recovery Plan Performance Report 18

EC 3 Investments in Services to Disproportionately Impacted Communities:

Initiative associated with the expenditure category may appear limited. However, as 

specific projects emerge within the initiatives, it may be that more community 

investments emerge. There are other federal and state resources being invested in 

communities which are not reported here.

 Despite the availability of multiple types of funding sources used to deliver K-12 

education services, six rural school districts with high poverty and a small 

property tax base have critical infrastructure needs. The Public Education Capital 

Outlay K-12 Initiative (152-AC) investments will be used for capital construction 

projects in the following counties: Baker, Bradford, Calhoun, Jackson, Levy, and 

Okeechobee.

 The New Worlds Reading Initiative (152-S) provides at-home literacy supports for 

elementary school students reading below grade level. Under the initiative, a 

hardcopy book is delivered monthly to eligible students at no cost. The initiative 

provides their parents with resources to help improve the student’s reading skills 

and instill a love of reading. 

EC 4 Premium Pay: Florida has initiatives to associate with the Premium Pay category 

(EC 4). However, the Payment to Pandemic First Responders initiative (152-A), 

provided a one-time disaster relief payment of $1,000 to first responders in recognition 

of the disproportionate burden, personal costs, and increased risks placed on them

during the COVID-19 pandemic. 

EC 5 Infrastructure: Investments in Florida’s water resources are key to Florida’s longterm economic recovery and natural disaster resiliency. Protection and preservation of 

Florida’s natural resources not only ensures the health of our citizens, but it also serves 

to continue Florida’s long history as a top tourist destination, which significantly supports 

our economy and provides jobs for Floridians. 

The Florida Leads budget included an historic level of funding for Florida’s waters. The 

13 initiatives associated with EC 5 can be viewed in four broader policy purposes. All of 

these purposes included significant levels of other state funding along with SFRF funds:

 Further Protection of our Valuable and Vulnerable Coastlines - Governor 

DeSantis recognizes the challenges presented by sea level rise, intensified storm 

events and localized flooding. Upon taking office, Governor DeSantis set out to 

develop resilience goals for the state to help protect Florida’s coastal 

communities and fortify its pathway to continued prosperity. He took significant 

action in establishing the Office of Resilience and Coastal Protection within the 

DEP and appointing the state’s first Chief Resilience Officer. These actions 

represented the first tangible step towards strong, coordinated state leadership 

on resiliency. SFRF-funded projects include:
State of Florida 2021 Recovery Plan Performance Report 19

o Resilient Florida Grant Program (152-D) - The Resilient Florida program 

includes a selection of grants that are available to counties, municipalities, 

water management districts, flood control districts and regional resilience 

entities for community resilience planning, such as vulnerability 

assessments, plan development, and projects to adapt critical assets.

o Beach Management Funding Assistance Program (152-H) – The Beach 

Management Funding Assistance Program works in concert with local 

sponsors to achieve protection, preservation, restoration and nourishment 

of the sandy beaches fronting the Atlantic Ocean, Gulf of Mexico and Straits 

of Florida, and for the management of inlets to replicate the natural drift of 

sand interrupted by improved, modified or altered inlets. This initiative 

begins with the designation of sandy shoreline as being critically eroded, 

the development of the Strategic Beach Management Plan and Inlet 

Management Plan, and the funding assistance to restore and maintain the 

shoreline in accordance with Florida Statute and the adopted management 

plans. Grants will be awarded to eligible local governments as well as 

contracts to update and implement the comprehensive, long-term statewide 

beach management plan.

o Coastal Mapping (152-T) – The Florida Coastal Mapping Initiative will 

collect high-resolution seafloor surface elevation data by collecting Light 

Detection and Ranging (LiDAR) and multibeam sonar bathymetry from the 

coast (land-margin interface) to the edge of the continental shelf or beyond. 

The results of LiDAR and multibeam sonar can be displayed as a highly 

detailed surface model of the seafloor. This will support planning and 

design level efforts for infrastructure, habitat mapping, restoration projects, 

resource management, emergency response, and coastal resiliency and 

hazard studies that address the effects of sea level rise and flooding on 

wastewater, drinking water, and stormwater infrastructure.

 Continued Improvements for Water Quality and Supply - In Executive Order 19-

12, among other major environmental reforms, Governor DeSantis called for $2.5 

billion to be invested over four years for Everglades restoration and the protection 

of water resources, which is an increase of $1 billion over the previous four years. 

After two years in office, Florida is more than halfway to reaching that goal by 

investing over $1.25 billion. The Fiscal Year 2021-22 budget continues this 

investment, dedicating more than $625 million for Everglades restoration and the 

protection of water resources. The budget also includes $302 million for targeted 

water quality improvements to achieve significant, meaningful and measurable 

nutrient reductions in key waterbodies across the state and to implement the initial 

recommendations of the Blue-Green Algae Task Force. SFRF-funded initiatives 

include:
State of Florida 2021 Recovery Plan Performance Report 20

o Water Protection & Sustainability Program (152-E; Septic to Sewer) – The 

Wastewater Grant Program provides grants to projects which reduce 

excess nutrient pollution through : retrofitting Onsite Sewage Treatment 

and Disposal Systems (OSTDSs) to upgrade them to nutrient-reducing 

OSTDSs; constructing, upgrading, or expanding facilities to provide 

advanced waste treatment; or connecting OSTDSs to central sewer 

facilities. 

o C-51 Reservoir - Phase II (152-L) – The C-51 Project is a large, regional 

project located in western Palm Beach County, Florida. The intent of the 

project is to improve hydrologic conditions for the natural areas to the east 

of the site including improving the beneficial flows to the Loxahatchee River, 

while reducing the impact of harmful stormwater surges to the Lake Worth 

Lagoon, providing for a more resilient ecosystem in the future. Phase II 

funds will be used for the construction of a stormwater management system 

to improve water quality and distribution, which is a critical component of 

restoration of natural systems in Palm Beach County.

o Alternative Water Supply & Water Resource Development (152-M) – The 

Alternative Water Supply (AWS) Grant program supports the ongoing effort 

to restore Florida’s water resources and provide the quantity of water 

needed now and into the future. The intended use of the AWS Grant 

program funds is to assist with water resource development and water 

supply development projects as defined in section 373.019, Florida 

Statutes. Eligible projects include indirect and direct potable reuse, surface 

water use, Lower Floridian aquifer use, transmission and distribution 

expansions, groundwater recharge, underground storage, and others.

o Springs Restoration (152-P) – Florida's springs face various complex 

threats, including decreasing spring flows and excessive nutrients. Spring 

flows decrease because of declining water levels in the groundwater aquifer 

that sustains them, and excessive nutrients, mainly nitrate, can lead to algal 

growth and habit degradation. This initiative is for investing in nitratereducing capital projects (wastewater, stormwater and nonpoint source 

pollution control projects) and water-quantity projects to protect and restore 

springs as well as in conserving and acquiring land in spring recharge 

zones to prevent nitrate contamination.

o Piney Point (152-U) – In March 2021, this facility experienced a 

containment failure of the phosphogypsum stack which resulted hundreds 

of millions of gallons of untreated wastewater being discharged into Tampa 

Bay. The condition of the stack system and the failure of its owner and 

operator to provide adequate financial responsibility make it an imminent 

threat under section 403.4154, Florida Statutes. Additionally, there are 

several private drinking water wells within a one-mile radius of the Facility. 

Funds will be used for site stabilization until it can be closed. 
State of Florida 2021 Recovery Plan Performance Report 21

o Everglades Restoration (152-X) – In 2000, the Comprehensive Everglades 

Restoration Plan was enacted at both the State and federal level, which 

committed significant resources to improve the Central and Southern 

Florida System for the betterment of the remaining Everglades and 

Everglades National Park. This supports Florida’s efforts to expedite critical 

Everglades Restoration projects, of which more than 8 million residents rely 

upon for water supply and recreation. These funds will be used for the 

construction of wetland treatment systems designed to improve water 

quality, which is a critical component of Everglades restoration. 

o Small Community Wastewater Grant Program (152-Z) – The Small 

Community Wastewater Grant Program will fund projects located in rural 

areas of opportunity as defined in section 288.0656, Florida Statutes and 

fiscally constrained counties as defined in section 218.67(1), Florida 

Statues. Eligible projects include projects to upgrade wastewater systems 

and septic to sewer connections.

o Total Maximum Daily Loads (TMDL) (152-AA) – The TMDL Grant Program 

directs funding to those areas in Florida encompassed by Basin 

Management Action Plans (BMAP) or alternative restoration plans adopted 

by Secretarial Order. Eligible projects include enhanced nutrient-reducing 

onsite sewage treatment and disposal systems, stormwater management, 

wastewater treatment facility upgrades, and enhancements and a variety of 

water quality best management practices. The State is focused on 

strategically selecting projects that will further water quality restoration 

goals on a regional and BMAP level. 

 Investing in Clean Lands and Air - The Florida Leads budget includes $89 million 

for the cleanup of contaminated sites with a focus on promoting redevelopment 

of these areas once cleanup has been completed. Working with federal and local 

partners, cleanup and redevelopment of these sites will ensure Florida’s new 

businesses and growing communities can safely develop and our economy can 

continue to grow. SFRF-funded investment includes:
State of Florida 2021 Recovery Plan Performance Report 22

o Inland Protection Trust Fund - Petroleum Tank Cleanup (152-I) – The 

Petroleum Restoration Program encompasses the technical oversight, 

management, and administrative activities necessary to prioritize, assess 

and cleanup sites contaminated by discharges of petroleum and petroleum 

products from stationary petroleum storage systems. These sites include 

those determined eligible for state-funded cleanup using qualified 

contractors selected through competitive procurement or recommended by 

the property owner or responsible party and state lead contractors under 

direct contract with the department, as well as non-program or voluntary 

cleanup sites funded by responsible parties.

 A Commitment to Florida’s Prized Properties and Waters - The Florida Leads 

budget includes $152 million to acquire and protect prized properties and waters 

in Florida. This funding will ensure all Floridians have access to enjoy pristine 

natural environment, while protecting these unique natural resources and 

investing in the management of state-owned lands. As land acquisition is vital to 

both our economic growth and environmental protection, the budget includes 

$100 million for the Florida Forever Program. The budget also includes up to 

$300 million in land acquisition funding to protect wildlife corridors, part of which 

is funded with SFRF funds as described below:

o Land Acquisition Program (152-R) - This funding is to be used for the 

acquisition of environmentally sensitive lands with priority given to the 

preservation of Florida Wildlife Corridor lands. The legislation designates 

the Florida Wildlife Corridor as an existing physical, geographically defined 

area comprised of over 18 million acres, of which almost 10 million acres 

are conservation lands, that was developed through a coordinated effort of 

the Florida Wildlife Corridor Coalition. 

EC 6 Provision of Government Services: Initiative associated with this category 

reflect the priority investment in infrastructure. Florida is currently home to over 21 

million people and welcomes millions of visitors each year. Being able to move people 

and goods from place to place quickly and effectively depends on developing and 

maintaining a world-class transportation infrastructure. SFRF-funded investments 

include:

 The Florida Department of Transportation (FDOT) delivers the state’s five-year 

Transportation Work Program which includes the construction and maintenance 

of roads, bridges, rails, seaports and other components of the transportation 

network. Transportation Work Program initiatives (152-C) in $1.4 billion for State 

Highway System projects over the next 2 years. This amount complements the

$9.47 billion of existing Transportation Work Program funding. This investment will 

support the retention and creation of more than 148,200 jobs as every dollar 

invested in transportation is estimated to result in a $4 return on investment in user 

and economic benefits to Florida’s residents and businesses benefits support.
State of Florida 2021 Recovery Plan Performance Report 23

 The Public Education Outlay initiative (152-AC) provides a $156 million investment 

in site-specific capital projects at higher education institutions. Fourteen colleges 

and seven universities will be able to make capital improvements which enable 

them to better serve their students.

 The FWCC Aviation Initiative (152-AB) will provide new aircraft to increase air 

patrol hours, reduce down time, increase emergency readiness, safely run 

search and rescue missions, and provide emergency response services. The 

primary missions of the Fish and Wildlife Conservation Commission (FWCC) 

Aviation Unit are to conduct search and rescue operations, assist in disaster 

relief, and increase the efficiency of water and land patrols by acting as an 

observer and force multiplier for officers in the field. 

 The Derelict Vessel Program (152-Y) will fund the removal of derelict vessels in 

waterways. These vessels obstruct waterway which creates navigational and 

safety hazards. The vessels also cause significant and detrimental 

environmental impacts due to leaking fuels, fluids or other contaminates which 

can destroy seagrass and degrade water quality.

 African-American Cultural and Historical Grants (152-N) will be awarded to

capital projects that highlight the contributions, culture, or history of African 

Americans. Priority will be given to projects that encourage the design or 

construction of a new facility or the renovation of an existing facility in an area 

with great cultural significance in which no facility exists; enhance the beauty or 

aesthetic value of facilities named for significant African-Americans; or restore 

facilities on the National Register of Historic Places.

Promoting equitable outcomes 

The Treasury Compliance and Reporting Guidance requires three major elements, to

include:

 A description of efforts to promote equitable outcomes including goals, 

awareness, access and distribution, and outcomes

 A discussion of the overall strategy as it relates to specific expenditure categories 

(EC 2 and EC 3)

 A description of the geographic and demographic distribution of funding and 

whether it is targeted toward traditionally marginalized communities.

For the first two elements, the Guidance indicates that the initial report must describe 

efforts to date and intended outcomes to promote equity, with subsequent reports 

providing updates using qualitative and quantitative data on progress towards equity 

goals. 
State of Florida 2021 Recovery Plan Performance Report 24

Description of efforts to date to promote equitable outcomes:

Equitable outcomes for Florida’s initiatives are described in three areas:

1. The procurement processes;

2. The demographic characteristics, such as the specific population being served, 

and

3. The geographic distribution of funding. 

All but two initiatives are addressed under one of these areas and several are discussed 

under multiple outcomes. The two initiatives which do not specifically target historically 

underserved populations are: Florida Tourism Industry Marketing Corporation (VISIT 

FLORIDA) and Land Acquisition Program due to the nature of the initiatives (see Project 

Inventories in Appendix E for more information). 

Florida anticipates 19 initiatives will be initiated using Florida’s existing state

procurement processes. The initiatives are:
State of Florida 2021 Recovery Plan Performance Report 25

Exhibit 3: State Initiatives

State 

Agency

State Code State Initiative Group

DOT 152-C State Highway System Projects - Fixed Capital Outlay

STWD 152-F Deferred Building Maintenance Program

DEO 152-G Reemployment Assistance Modernization

DEP 152-H Beach Management Funding Assistance Program (s.161.161 FS)

DEP 152-I Inland Protection Trust Fund - Petroleum Tank Cleanup

DMA 152-J DMA - FLNG Armories - Immokalee

DMA 152-J DMA - FLNG Armories - Zephyrhills

DEP 152-L C-51 Reservoir - Phase II

DOS 152-N African-American Cultural and Historical Grants

DEP 152-T Coastal Mapping Services 

DEO 152-V Workforce Information System

DMS 152-W State Emergency Operations Center

DEP 152-X Everglades Restoration

FWCC 152-Y Derelict Vessel Removal program

DEP 152-AA Total Maximum Daily Loads

FWCC 152-AB Fish and Wildlife Conservation Commission Aircraft

DOE 152-AC Public Education Capital Outlay - K-12

DOE 152-AC Public Education Capital Outlay - Colleges

DOE 152-AC Public Education Capital Outlay - Universities
State of Florida 2021 Recovery Plan Performance Report 26

Florida has in place a long-standing, robust supplier diversity program defined in state

statue which requires for all state agencies to comply. The Florida Department of 

Management Services (DMS), Office of Supplier Diversity (OSD), is responsible for 

certifying Florida-based woman-, minority-, and veteran-owned businesses. Section 

287.09451, Florida Statutes, outlines the minimum requirements state agencies must 

apply during procurement. Specifically: 

 Each agency shall, at the time the specifications or designs are developed or 

contract sizing is determined for any proposed procurement costing in excess of 

CATEGORY FOUR ($195,000 and greater), forward a notice to the Office of 

Supplier Diversity of the proposed procurement and any determination on the 

designs of specifications of the proposed procurement that impose requirements 

on prospective vendors, no later than 30 days prior to the issuance of a 

solicitation, except that this provision shall not apply to emergency acquisitions. 

The 30-day notice period shall not toll the time for any other procedural 

requirements.

 Each state agency shall coordinate its minority business enterprise procurement 

activities with the OSD. At a minimum, each agency shall:

o Adopt a minority business enterprise utilization plan for review and 

approval by the OSD which should require meaningful and useful methods

to attain the legislative intent in assisting minority business enterprises.

o Designate a senior-level employee in the agency as a minority enterprise 

assistance officer, responsible for overseeing the agency’s minority 

business utilization activities, and who is not also charged with purchasing 

responsibility. A senior-level agency employee and agency purchasing 

officials shall be accountable to the agency head for the agency’s minority 

business utilization performance. The OSD shall advise each agency on 

compliance performance.

Statewide goals, awareness, access and distribution, and outcomes are defined:

 As stated in legislative intent language: - “The Legislature finds that there is 

evidence of a systematic pattern of past and continuing racial discrimination 

against minority business enterprises and a disparity in the availability and use of 

minority business enterprises in the state procurement system. It is determined to 

be a compelling state interest to rectify such discrimination and disparity. Based 

upon statistical data profiling this discrimination, the Legislature has enacted 

race-conscious and gender-conscious remedial programs to ensure minority 

participation in the economic life of the state, in state contracts for the purchase 

of commodities and services, and in construction contracts. The purpose and 

intent of this section is to increase participation by minority business enterprises 

accomplished by encouraging the use of minority business enterprises and the 

entry of new and diversified minority business enterprises into the marketplace.”
State of Florida 2021 Recovery Plan Performance Report 27

 The OSD has many functions as it relates to awareness as well as access and 

distribution. For example, OSD has the authority: 

o To adopt rules to determine what constitutes a “good faith effort” for 

purposes of state agency compliance with the minority business enterprise 

procurement goals set forth in s. 287.042. Factors which shall be 

considered by the Minority Business Enterprise Assistance Office in 

determining good faith effort shall include, but not be limited to:

 Whether the agency scheduled pre-solicitation or pre-bid meetings 

for the purpose of informing minority business enterprises of 

contracting and subcontracting opportunities.

 Whether the contractor advertised in general circulation, trade 

association, or minority-focus media concerning the subcontracting 

opportunities.

 Whether the agency effectively used services and resources of 

available minority community organizations; minority contractors’ 

groups; local, state, and federal minority business assistance 

offices; and other organizations that provide assistance in the 

recruitment and placement of minority business enterprises or 

minority persons.

 Whether the agency provided written notice to a reasonable 

number of minority business enterprises that their interest in 

contracting with the agency was being solicited in sufficient time to 

allow the minority business enterprises to participate effectively.”

 The desired outcome is also very specifically defined in Florida Statute:

o Section 287.09451(4)(n)1, Florida Statutes states, “Each agency is 

encouraged to spend 21 percent of the moneys actually expended for 

construction contracts, 25 percent of the moneys actually expended for 

architectural and engineering contracts, 24 percent of the moneys actually 

expended for commodities, and 50.5 percent of the moneys actually 

expended for contractual services during the previous fiscal year, except 

for the state university construction program which shall be based upon 

public education capital outlay projections for the subsequent fiscal year, 

and reported to the Legislature pursuant to s. 216.023, for the purpose of 

entering into contracts with certified minority business enterprises as 

defined in s. 288.703, or approved joint ventures. However, in the event of 

budget reductions pursuant to s. 216.221, the base amounts may be 

adjusted to reflect such reductions. The overall spending goal for each 

industry category shall be subdivided as follows:
State of Florida 2021 Recovery Plan Performance Report 28

 For construction contracts: 4 percent for black Americans, 6

percent for Hispanic-Americans, and 11 percent for American 

women.

 For architectural and engineering contracts: 9 percent for HispanicAmericans, 1 percent for Asian-Americans, and 15 percent for 

American women.

 For commodities: 2 percent for black Americans, 4 percent for 

Hispanic-Americans, 0.5 percent for Asian-Americans, 0.5 percent 

for Native Americans, and 17 percent for American women.

 For contractual services: 6 percent for black Americans, 7 percent 

for Hispanic-Americans, 1 percent for Asian-Americans, 0.5 percent 

for Native Americans, and 36 percent for American women.”

Individual agency desired outcomes may be further defined in their statutorily-required 

utilization plans. Some agencies also have specific programs that go beyond the 

mandated statutory program, such as the Florida Department of Transportation’s 

Disadvantaged Business Enterprise (DBE) program. Any additional relevant information 

beyond statutory requirements related to supplier diversity in procurement may be

described on the Project Inventories, or may be included in final Program Guidelines.

Overall strategy to date and intended outcomes as it relates to specific 

expenditure categories (EC 2 and EC 3):

There are 7 initiatives included in either EC 2 or EC 3. They are: 

 EC 2.0 - Reemployment Assistance Modernization

 EC 2.0 - Workforce Information System

 EC 2.11 - Florida Tourism Industry Marketing Corporation (VISIT FLORIDA)

 EC 2.12 - Grants for Port Operations

 EC 2.13 - Florida Job Growth Grant Fund

 EC 3.2 - Public Education Capital Outlay - K-12

 EC 3.5 - New Worlds Reading Initiative

The above initiatives are extremely diverse in their intent so there is no single or 

underlying goal as it relates to equity. Each initiative has its own high-level intended 

outcomes identified on the Project Inventories. Some have already been discussed as it 

relates to procurement above, and some are further discussed as it relates to 

geographic or demographic distribution below. More detailed information related to 

goals, awareness, access and distribution, and outcomes will be included in the final 

Program Guidelines and discussed in the next Performance Report.
State of Florida 2021 Recovery Plan Performance Report 29

Description of the geographic and demographic distribution of funding and 

whether it is targeted toward traditionally marginalized communities:

Twenty-two of the 31 initiatives have the potential to include projects implemented 

geographically in rural areas or areas with higher-than-average poverty levels related to 

Florida as a whole. Of those, several already had the geographic locations identified in 

proviso language. 

An additional five of the 31 initiatives will target demographics including disadvantaged 

populations. 

A brief description as it relates to geographic area or population being served for each 

of these 27 initiatives is included in the table below. Additional information can be found 

on the Project Inventories. For those initiatives that do not already have specifically

defined geography or demographics, this information will be included in future reports 

as Program Guidelines are finalized and/or as individual projects are identified and 

implemented. 
State of Florida 2021 Recovery Plan Performance Report 30

Exhibit 4: All State Initiative Groups

State 

Code

State Initiative Group Geographic 

Location

Demographic 

Distribution

152-A Payment to Pandemic First Responders Adversely 

impacted by 

pandemic

152-C Grants for Port Operations Almost all of the 

14 ports are in 

counties or cities 

with higher than 

average poverty 

levels

152-C State Highway System Projects - Fixed Capital 

Outlay TBD

152-D Resilient Florida Grant Program TBD

152-E Water Protection & Sustainability Program 

(Septic to Sewer) TBD

152-F Deferred Building Maintenance Program TBD

152-G Reemployment Assistance Modernization Economically 

disadvantaged

152-H Beach Management Funding Assistance 

Program (s.161.161 FS) TBD

152-I Inland Protection Trust Fund - Petroleum Tank 

Cleanup TBD

152-J DMA - FLNG Armories - Immokalee Immokalee -

higher than 

average poverty 

level

152-J DMA - FLNG Armories - Zephyrhills Zephyrhills –

higher than 

average poverty 

level

152-K Florida Job Growth Grant Fund Economically 

disadvantaged

152-M Alternative Water Supply & Water Resource 

Development TBD

152-N African-American Cultural and Historical Grants TBD

152-O Florida Tourism Industry Marketing Corporation 

(VISIT FLORIDA)

152-P Springs Restoration TBD

152-R Land Acquisition Transfer TBD
State of Florida 2021 Recovery Plan Performance Report 31

Exhibit 4: All State Initiative Groups

State 

Code

State Initiative Group Geographic 

Location

Demographic 

Distribution

152-S New Worlds Reading Initiative Children 

adversely 

impacted by 

pandemic

152-U Piney Point Tampa Bay area

- higher than 

average poverty 

level

152-V Workforce Information System Economically 

disadvantaged

152-W State Emergency Operations Center Leon County -

higher than

average poverty 

level

152-X Everglades Restoration TBD

152-Y Derelict Vessel Removal program TBD

152-Z Small Community Wastewater Grant Program TBD but for rural 

communities

152-

AA

Total Maximum Daily Loads

TBD

152-

AC

Public Education Capital Outlay - K-12 6 economically 

disadvantaged 

counties 

identified

152-

AC

Public Education Capital Outlay - Colleges

TBD

152-

AC

Public Education Capital Outlay - Universities

TBD
State of Florida 2021 Recovery Plan Performance Report 32

Community Engagement 

The Treasury Compliance and Reporting Guidance requires that this section to 

describe:

 How the state’s planned use of funds incorporates written, oral, and other forms 

of input that capture diverse feedback from constituents, community-based 

organizations, and the communities themselves; and

 Where relevant, how funds will build the capacity of community organizations to 

serve people with significant barriers to services, including people of color, 

people with low incomes, limited English proficiency populations, and other 

traditionally underserved groups.

Feedback related to SFRF spending begins with communication to elected members of 

the Florida Legislature that comes in written and oral forms, both from individual 

constituents and representatives of public and private community organizations. 

Legislative Members are acutely aware of the economic and other issues facing their 

constituents as a result of the pandemic. They assimilate this information in the 

appropriations process to develop and legislate the best use of funds from this source 

as well as other funding sources available for government services and operations.

Once appropriated, each initiative has its own path to incorporating feedback in the 

development and implementation of individual projects. For some initiatives, there were 

existing processes for community engagement because funds were allocated to existing 

programs. For others, new and creative ways will need to be identified as the Program 

Guidelines are developed. 

The Project Inventories each contain a section on Community Engagement, which 

contains information on known efforts to date and planned future processes. However, 

for some initiatives further detail on Community Engagement will need be identified in 

Program Guidelines.

Building the capacity of community organizations to serve people with significant 

barriers to services is dependent upon the individual initiative. Community organizations 

are broadly defined as non-governmental entities with a mission to make desired 

improvements to a community’s social health, well-being, and overall functioning. 

Only three initiatives have the potential to provide SFRF funds to community 

organizations. These are Water Protection & Sustainability Program (Septic to Sewer), 

African-American Cultural and Historical Grants, and Total Maximum Daily Loads. Note 

that potential recipients of funds are noted on the Project Inventories in the section titled 

“Primary Delivery Mechanisms and Partners”.
State of Florida 2021 Recovery Plan Performance Report 33

Eligible applicants for The African-American Cultural and Historical Grants initiative 

include public entities governed by a county, municipality, school district, community 

college, college, university, or an agency of state government; or a Non-profit 

Organization. Regardless of the recipient, the capacity of the projects to serve persons 

with disabilities, older adults, culturally and economically underserved populations, and 

minorities is a stated requirement in the grant application. Mechanisms for this will be 

identified as awards are granted.

Eligible recipients for grants under both the Total Maximum Daily Loads initiative and 

the Water Protection & Sustainability Program (Septic to Sewer) initiative can include 

both government and non-profit organizations. The online Water Quality Grant portal

receives project proposals for several water quality related grant programs including the 

Wastewater Grant Program. This portal was announced to the public via press 

releases, social media and direct communications with local governmental entities and 

interested participants. This portal will be used annually to solicit project proposals.

Labor Practices 

The Treasury Compliance and Reporting Guidance requires description of workforce 

practices on any infrastructure projects being pursued (EC 5) including:

 How projects are using strong labor standards to promote effective and efficient 

delivery of high-quality infrastructure projects; and

 How projects are also supporting the economic recovery through strong 

employment opportunities for workers.

Examples include reporting whether any of the following practices are being utilized: 

project labor agreements, community benefits agreements, prevailing wage 

requirements, and local hiring.

Currently, the EC 5 initiatives are all within Florida’s Department of Environmental 

Protection (DEP). As such, this section addresses DEP’s established labor practices. 

Once Program Guidelines are completed, additional information specific to the projects 

will be identified if it differs from existing agency practice. 

DEP follows all Florida statutes and rules pertaining to local purchasing preferences, 

such as giving preference to locally grown, manufactured, or produced commodities 

(see §287.082, F.S.) or giving a preference to Florida businesses (see §287.84 

F.S.). DEP also follows the requirement that the construction contractors hired employ 

state residents (see §255.099, F.S.). 

Additionally, the DEP follows the Davis Bacon Act for all agreements including more 

than $2,000 in federal funds. DEP passes those requirements down to its

subcontractors and subgrantees.
State of Florida 2021 Recovery Plan Performance Report 34

DEP will continue to follow state laws for preferences and the Davis Bacon Act, as well 

as any guidelines required by the award terms and conditions, federal authorizing 

statute, SLFRF implementing regulatory and statutory requirements, including the 

Uniform Guidance (2CFR Part 200).

Use of Evidence

The Treasury Compliance and Reporting Guidance requires that states:

 Identify whether SFRF funds are being used for evidence-based interventions;

and/or 

 Identify if projects are being evaluated through rigorous program evaluations that 

are designed to build evidence; and/or

 Describe their overall approach for using evidence and evaluation, including how 

a Learning Agenda (either narrowly focused on SFRF or broadly focused on the 

recipient’s broader policy agenda) could support their overarching evaluation 

efforts in order to create an evidence-building strategy for their jurisdiction.

The evidence-based requirement applies to initiatives that are program or interventionbased. Therefore, these criteria are not applicable to most of Florida’s initiatives. The 

only initiatives that may lend themselves to evaluation are the New Worlds Reading 

Initiative and some individual projects within the Florida Job Growth Fund. As the 

agencies develop their Program Guidance for those initiatives, they will consider if 

related research, data, and findings support the initiatives/projects and will report results 

in future Performance Reports.
State of Florida 2021 Recovery Plan Performance Report 35

Exhibit 5 Table of July 1 to 31, 2021 Expenditures by Treasury EC:

Category Cumulative

expenditures 

to date ($)

Amount spent 

since last 

Recovery 

Plan

1 Expenditure Category: Public Health

1.1 COVID-19 Vaccination $0 $0

1.2 COVID-19 Testing $0 $0

1.3 COVID-19 Contact Tracing $0 $0

1.4 Prevention in Congregate Settings (Nursing 

Homes, Prisons/Jails, Dense Work Sites, 

Schools, etc.)

$0 $0

1.5 Personal Protective Equipment $0 $0

1.6 Medical Expenses (including Alternative 

Care Facilities)

$0 $0

1.7 Capital Investments or Physical Plant 

Changes to Public Facilities that respond to 

the COVID-19 public health emergency

$0 $0

1.8 Other COVID-19 Public Health Expenses 

(including Communications, Enforcement, 

Isolation/Quarantine)

$0 $0

1.9 Payroll Costs for Public Health, Safety, and 

Other Public Sector Staff Responding to 

COVID-19

$0 $0

1.10 Mental Health Services $0 $0

1.11 Substance Use Services $0 $0

1.12 Other Public Health Services $0 $0

2 Expenditure Category: Negative Economic 

Impacts

2.1 Household Assistance: Food Programs $0 $0

2.2 Household Assistance: Rent, Mortgage, 

and Utility Aid 

$0 $0

2.3 Household Assistance: Cash Transfers $0 $0

2.4 Household Assistance: Internet Access 

Programs

$0 $0

2.5 Household Assistance: Eviction Prevention $0 $0

2.6 Unemployment Benefits or Cash Assistance 

to Unemployed Workers

$0 $0

2.7 Job Training Assistance (e.g., Sectoral jobtraining, Subsidized Employment, 

Employment Supports or Incentives)

$0 $0

2.8 Contributions to UI Trust Funds* $0 $0
State of Florida 2021 Recovery Plan Performance Report 36

Exhibit 5 Table of July 1 to 31, 2021 Expenditures by Treasury EC:

Category Cumulative

expenditures 

to date ($)

Amount spent 

since last 

Recovery 

Plan

2.9 Small Business Economic Assistance 

(General)

$0 $0

2.10 Aid to nonprofit organizations $0 $0

2.11 Aid to Tourism, Travel, or Hospitality $0 $0

2.12 Aid to Other Impacted Industries $0 $0

2.13 Other Economic Support $0 $0

2.14 Rehiring Public Sector Staff $0 $0

3 Expenditure Category: Services to 

Disproportionately Impacted Communities

3.1 Education Assistance: Early Learning $0 $0

3.2 Education Assistance: Aid to High-Poverty 

Districts

$0 $0

3.3 Education Assistance: Academic Services $0 $0

3.4 Education Assistance: Social, Emotional, 

and Mental Health Services 

$0 $0

3.5 Education Assistance: Other $0 $0

3.6 Healthy Childhood Environments: Child 

Care 

$0 $0

3.7 Healthy Childhood Environments: Home 

Visiting 

$0 $0

3.8 Healthy Childhood Environments: Services 

to Foster Youth or Families Involved in 

Child Welfare System 

$0 $0

3.9. Healthy Childhood Environments: Other $0 $0

3.10 Housing Support: Affordable Housing $0 $0

3.11 Housing Support: Services for Unhoused 

persons 

$0 $0

3.12 Housing Support: Other Housing 

Assistance 

$0 $0

3.13 Social Determinants of Health: Other $0 $0

3.14 Social Determinants of Health: Community 

Health Workers or Benefits Navigators 

$0 $0

3.15 Social Determinants of Health: Lead 

Remediation

$0 $0

3.16 Social Determinants of Health: Community 

Violence Interventions 

$0 $0

4 Expenditure Category: Premium Pay

4.1 Public Sector Employees $0 $0
State of Florida 2021 Recovery Plan Performance Report 37

Exhibit 5 Table of July 1 to 31, 2021 Expenditures by Treasury EC:

Category Cumulative

expenditures 

to date ($)

Amount spent 

since last 

Recovery 

Plan

4.2 Private Sector: Grants to other employers $0 $0

5 Expenditure Category: Infrastructure

5.1 Clean Water: Centralized wastewater 

treatment

$0 $0

5.2 Clean Water: Centralized wastewater 

collection and conveyance

$0 $0

5.3 Clean Water: Decentralized wastewater $0 $0

5.4 Clean Water: Combined sewer overflows $0 $0

5.5 Clean Water: Other sewer infrastructure $0 $0

5.6 Clean Water: Stormwater $0 $0

5.7 Clean Water: Energy conservation $0 $0

5.8 Clean Water: Water conservation $0 $0

5.9 Clean Water: Nonpoint source $0 $0

5.10 Drinking water: Treatment $0 $0

5.11 Drinking water: Transmission & distribution $0 $0

5.12 Drinking water: Transmission & distribution: 

lead remediation

$0 $0

5.13 Drinking water: Source $0 $0

5.14 Drinking water: Storage $0 $0

5.15 Drinking water: Other water infrastructure $0 $0

5.16 Broadband: “Last Mile” projects $0 $0

5.17 Broadband: Other projects $0 $0

6 Expenditure Category: Revenue 

Replacement

6.1 Provision of Government Services $96,900,000 $96,900,000

7 Administrative and Other

7.1 Administrative Expenses $0 $0

7.2 Evaluation and data analysis $0 $0

7.3 Transfers to Other Units of Government $0 $0

7.4 Transfers to Nonentitlement Units 

(States and Territories only)

$0 $0
State of Florida 2021 Recovery Plan Performance Report 38

Project Inventories

Appendix E contains the project inventories. As noted previously, Florida has not yet 

identified specific projects. Rather, the State has focused on high-level initiatives from 

which more finite projects will be identified and reported in the future. 

The Compliance and Reporting Guidance requires the following information:

 Project Identification Number and Name – Project Inventories contain initiative

numbers and names.

 Funding Amount – Included on Project Inventories.

 Project Expenditure Category – These are included in the table in the Use of Funds 

section which also references the initiative number. They are not included on the 

individual Project Inventories because some may change as Program Guidelines 

are developed and individual projects are identified.

 Project overview including a description of the project, timeline, primary delivery 

mechanism and partners, and intended outcomes – These are included at an 

initiative level on Project Inventories. 

 Link to the website if applicable – This is included on Project Inventories for the 

initiative.

 How projects are addressing climate change for infrastructure projects under EC 

5 - currently the only initiatives under category EC 5 are water projects within the 

Florida Department of Environmental Protection and was not included on the 

Project Inventory documents. Instead, this is discussed in the next section. 

 Use of evidence - Because Florida is still in the planning stages for specific 

projects, Use of Evidence is not included on the Project Inventory documents.

Please see the Use of Evidence Discussion for more information.

Contribution to Addressing Climate Resiliency for EC 5 projects

Recognizing challenges presented by sea level rise, intensified storm events and 

localized flooding, Governor DeSantis set forth resilience goals for the state to help 

protect Florida’s coastal communities and fortify its pathway to continued prosperity. 

Continuing to build on these efforts, the Fiscal Year 2021-22 budget provides both state 

and SFRF funding dedicated to adapt infrastructure to address impacts of sea level rise, 

restore and protect Florida’s beaches and dune systems, and to complete statewide 

coastal mapping to support efforts to plan and adapt to sea level rise. 

Detail is provided below on each of these three initiatives. 
State of Florida 2021 Recovery Plan Performance Report 39

Up to $500 million in SFRF funding has been allocated for the Resilient Florida Grant 

program (152-D). The Resilient Florida Grant program makes grant funding available to 

counties, municipalities, water management districts, flood control districts and regional 

resilience entities for community resilience planning, such as vulnerability assessments, 

plan development, and projects to adapt critical assets. Critical asset includes:

 Transportation assets and evacuation routes, including airports, bridges, bus 

terminals, ports, major roadways, marinas, rail facilities, and railroad bridges.

 Critical infrastructure, including wastewater treatment facilities and lift stations, 

stormwater treatment facilities and pump stations, drinking water facilities, water 

utility conveyance systems, electric production and supply facilities, solid and 

hazardous waste facilities, military installations, communications facilities, and 

disaster debris management sites.

 Critical community and emergency facilities, including schools, colleges, 

universities, community centers, correctional facilities, disaster recovery centers, 

emergency medical service facilities, emergency operation centers, fire stations, 

health care facilities, hospitals, law enforcement facilities, local government 

facilities, logistical staging areas, affordable public housing, risk shelter inventory, 

and state government facilities.

 Natural, cultural, and historical resources, including conservation lands, parks, 

shorelines, surface waters, wetlands, and historical and cultural assets.

In addition to adapting critical assets, protecting Florida’s 1,300 miles of coastline is 

critical to sustaining economic growth and quality of life, as millions travel from around 

the world to visit our world-renowned beaches. Healthy beaches protect public 

infrastructure and private upland development, provide critical habitat for many 

endangered and threatened species, and secure recreational and economic interest 

along the state’s sandy shoreline. The beach and dune system is the first line of 

defense against storms because it acts as a buffer between storm waves and coastal 

development or infrastructure. The budget includes $50 million in SFRF funding for

beach protection, preservation, restoration and nourishment to continue addressing 

Florida’s critically eroded shorelines.

The Fiscal Year 2021-2022 budget also includes $100 million in SFRF funds for 

statewide coastal mapping. One significant challenge in Florida has been the need for a 

comprehensive statewide dataset of coastal bathymetry to use as the basis for 

modeling analysis to understand the regional sea level rise scenarios implied by sea 

level rise projections, active coastal processes and littoral transport affecting shoreline 

erosion and inlet management, and a variety of aquatic resource management needs.

The intended use of funds for the Florida Coastal Mapping Initiative is to collect 

bathymetric data and create derived products that will support planning and design level 

efforts for infrastructure, habitat mapping, restoration projects, resource management, 

emergency response, and coastal resiliency and hazard studies that address the effects 

of sea level rise and flooding on wastewater, drinking water, and stormwater 

infrastructure.
State of Florida 2021 Recovery Plan Performance Report 40

Performance Report

The Compliance and Reporting Guidance requires the following:

 Key performance indicators for your major SFRF funded projects (those included 

in Project Inventories)

 Mandatory performance indicators if there are projects in specific expenditure 

categories

The Project Inventories contain the intended outcomes for each high-level initiative. We 

have also noted performance measures where they are known. Generally, once 

individual projects are identified, output measures will be defined and specified in 

contract or grant deliverables, or milestones in the project, and will be identified in the 

Program Guidelines. Outcome measures will be developed as projects within the 

initiatives are defined and will be identified in the Program Guidelines. For some 

initiatives, the outcome measures could be the same for all projects within that initiative, 

whereas, others may be specific to the project. 

Mandatory performance indicators are required for Negative Economic Impacts only as 

Florida does not currently have initiatives associated with other expenditure categories 

requiring reporting. Indicators will be provided on a state fiscal year basis to coincide 

with future Performance Report timeframes.

Exhibit 6: Public Assistance Benefits 

(in $millions)

Benefits Issued Base Year

SFY 18-19 SFY 19-20 SFY 20-21 Forecast for SFY 21-22

Temporary Assistance for 

Needy Families (TANF) $128.3 $122.5 $129.4 $123.7

Supplemental Nutritional 

Assistance (SNAP) $4,130.5 $5,026.0 $8,462.0 Not forecast

Note: TANF Benefits per the TANF estimating conference. SNAP benefits are based on DCF 

reports.
State of Florida 2021 Recovery Plan Performance Report 41

Ineligible Activities: Tax Offset Provision (States and territories only)

The Performance Report Template requires that only revenue-reducing covered 

changes be reported at this time. A covered change means a change in law, regulation, 

or administrative interpretation that is predicted to have the effect of reducing tax 

revenue in a given reporting year. The reporting year is defined in the Interim Final Rule 

as a single year or partial year within the covered period, aligned to the current fiscal 

year of the State or Territory during the covered period. The covered period is defined in 

the Interim Final Rule as March 3, 2021, through the end of the last day of the fiscal 

year (for Florida, this is June 30, 2021). Thus, Florida must report revenue-reducing 

covered changes that are predicted to reduce tax revenue that were enacted during the 

period March 3, 2021, through June 30, 2021.

The table below shows the revenue-reducing covered changes enacted during the 

period March 3, 2021, through June 30, 2021. No ARPA funds were used or allocated 

to offset these reductions.
State of Florida 2021 Recovery Plan Performance Report 42

Exhibit 7: Florida 2021 Taxation

During the 2021 Legislative Session Florida passed a comprehensive tax package that 

included the following provisions

Initiative Summary Fiscal 

Impact

Nonrecurring Recurring

Disaster 

Preparedness

This 10-day tax 

holiday allows 

Floridians to prepare 

for hurricane season 

while saving money 

on disaster 

preparedness items 

such as flashlights 

under $40, batteries 

less than $50, tarps 

under $100, 

generators less than 

$1,000, and more.

Background: 

Florida has enacted a 

“disaster 

preparedness” sales 

tax holiday seven 

times since 2006. The 

length of the 

exemption period has 

varied from three to 

12 days.

The 

legislature 

estimated a 

fiscal impact 

for the 

disaster 

preparedness 

tax holiday to 

be $8.1 

million 

nonrecurring 

decrease to 

General 

Revenue. 

($42,000,000) $0

Freedom Week The first ever 

“Freedom Week” 

provides 7 days of 

sales tax savings on 

outdoor recreation 

purchases, such as 

the first $100 of the 

sales price of 

sunglasses, the first 

$200 of the sales 

prices of tents, and 

the first $500 of the 

sales price of kayaks 

or canoes, as well as 

tickets for events, 

museums, the arts, 

and more.

The 

Legislature 

estimated a 

fiscal impact 

for the 

freedom week 

tax holiday to 

be $42 million 

nonrecurring 

decrease to 

General 

Revenue

($8,100,000) $0
State of Florida 2021 Recovery Plan Performance Report 43

Exhibit 7: Florida 2021 Taxation

During the 2021 Legislative Session Florida passed a comprehensive tax package that 

included the following provisions

Initiative Summary Fiscal 

Impact

Nonrecurring Recurring

Back-to-School 

Sales Tax 

Holiday

The bill establishes a 

temporary back-toschool sales tax 

holiday in late July 

and early August 

2021. The Back-toschool sales tax 

holiday is 10 days 

long. During that time 

Floridians will pay no 

sales tax for certain 

clothing of $60 or less 

per item, school 

supplies of $15 or less 

per item, and the first 

$1,000 of personal 

computers and related 

accessories. 

Background: 

Florida has enacted a 

“back-to-school” sales 

tax holiday nineteen 

times since 1998. The 

length of the 

exemption periods 

has varied from three 

to 10 days.

The 

legislature 

estimated a 

fiscal impact 

for the backto-school 

sales tax 

holiday to be 

$53.3 million 

nonrecurring 

decrease to 

general 

revenue. 

($53,300,000) $0

Florida’s 

Seniors Living 

Independently

Creates Florida’s first 

permanent sales tax 

exemption for 

independent living 

items for seniors in 

our state. Items like 

bed transfer handles, 

bed rails, grab bars, 

and shower seats will 

be exempt from sales 

tax for individual 

purchases.

The 

Legislature 

estimated a 

fiscal impact 

for the Florida 

Seniors Living 

Independently 

to be $1.2 

million 

nonrecurring 

decrease to 

general 

revenue and 

$2.9 million 

recurring 

decrease to 

($1,200,000) -$2,900,000
State of Florida 2021 Recovery Plan Performance Report 44

Exhibit 7: Florida 2021 Taxation

During the 2021 Legislative Session Florida passed a comprehensive tax package that 

included the following provisions

Initiative Summary Fiscal 

Impact

Nonrecurring Recurring

General 

Revenue. 

Strong 

Families Tax 

Credit Program 

Creates s. 402.60, 

F.S., known as the 

Strong Families Tax 

Credit Program. This 

program provides tax 

credits for businesses 

that make monetary 

donations to certain 

eligible charitable 

organizations that 

provide services 

focused on child 

welfare and wellbeing. The tax credits 

are a dollar-for-dollar 

credit against certain 

tax liabilities.

The 

Legislature 

estimated a 

fiscal impact 

for the Strong 

Families Tax 

Credit 

Program to 

be $5 million 

nonrecurring 

decrease to 

general 

revenue and 

$5 million 

recurring 

decrease to 

General 

Revenue.

($5,000,000) ($5,000,000)

Brownfields 

Tax Credit

The Legislature 

provided the DEP the 

direction and authority 

to issue tax credits as 

an additional incentive 

to encourage site 

rehabilitation in 

brownfield areas and 

to encourage 

voluntary cleanup of 

certain other types of 

contaminated sites.

The bill provides a 

one-time increase in 

funding of $17.5 

million available for 

the Brownfields 

program for FY 2021-

The 

Legislature 

estimated a 

fiscal impact 

for the 

Brownfields 

tax credit be 

$17.5 million 

nonrecurring 

decrease to 

General 

Revenue.

($17,500,000)
State of Florida 2021 Recovery Plan Performance Report 45

Exhibit 7: Florida 2021 Taxation

During the 2021 Legislative Session Florida passed a comprehensive tax package that 

included the following provisions

Initiative Summary Fiscal 

Impact

Nonrecurring Recurring

22, so the total credits 

available for that year 

will be $27.5 million. 

The allowable credits 

return to $10 million in 

FY 2022-23.

Internship Tax 

Credit

Creates s. 220.198, 

F.S., the Florida 

Internship Tax Credit 

Program, which 

authorizes a state 

corporate income tax 

credit of $2,000 for 

each student intern 

employed by a 

qualified business, up 

to a maximum of 

$10,000 in any 

taxable year, for 

taxable years 

beginning on or after 

January 1, 2022.

The 

Legislature 

estimated a 

fiscal impact 

for the 

Brownfields 

tax credit be 

$2.5 million 

nonrecurring 

decrease to 

General 

Revenue.

($2,500,000)

Moffit 

Distribution 

Increase 

(Cigarette Tax) 

Beginning July 1, 

2021, and continuing 

through June 30, 

2024, the bill 

increases the portion 

of net cigarette taxes 

distributed to the 

Moffitt Cancer Center 

from 4.04 percent to 7 

percent. Beginning 

July 1, 2024, and 

continuing through 

June 30, 2054, the bill 

increases the portion 

of net cigarette taxes 

The 

Legislature 

estimated a 

fiscal impact 

for the 

change in 

cigarette tax 

distribution to 

be $11.4 

million 

nonrecurring 

decrease to 

General 

Revenue and 

$22.9 million 

($11,400,000) ($22,900,000)
State of Florida 2021 Recovery Plan Performance Report 46

Exhibit 7: Florida 2021 Taxation

During the 2021 Legislative Session Florida passed a comprehensive tax package that 

included the following provisions

Initiative Summary Fiscal 

Impact

Nonrecurring Recurring

distributed to the 

Moffitt Cancer Center 

from 7 percent to 10 

percent.

recurring 

decrease to 

General 

Revenue.

TOTAL ($141,000,000) ($30,800,000)