[{"government":"Bay County (Board of County Commissioners and constitutional officers; includes county utilities and solid waste)","fy":"FY2024 (year ended 2024-09-30) - FY2025 audit not yet filed with Auditor General","total_debt":281388749,"total_debt_note":"Matches the county's Schedule 11 'Ratios of Outstanding Debt' ($1,435 per capita). Governmental: bonds from direct placement $20,261,000; notes from direct borrowings $182,029,699; leases $1,728,798; SBITAs $1,191,776; finance purchases $2,136,645. Business-type (wholesale water, retail water/wastewater, solid waste): revenue bonds $38,885,000 + premium $2,771,127; direct-placement bond $17,793,000; notes $13,757,903; finance purchases $113,239; SBITAs $720,562. Excludes compensated absences ($7,927,921), self-insured losses ($1,475,542), landfill closure/postclosure ($19,341,711), pension and OPEB.","population_2025_estimate":199950,"source_url":"https://flauditor.gov/pages/county_efile%20rpts/2024%20bay%20county.pdf","gov_id":"county","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"Bay District Schools (Bay County District School Board)","fy":"FY2025 (year ended 2025-06-30)","total_debt":147037357,"total_debt_note":"Certificates of participation (direct placements) $139,325,000 + unamortized premium $7,438,170 + copier leases $274,187. Excludes estimated insurance claims ($13,844,137), compensated absences ($15,264,842), pension and OPEB.","population_2025_estimate":199950,"source_url":"https://flauditor.gov/pages/dsb_efile%20rpts/2025%20bay%20county%20district%20school%20board.pdf","gov_id":"schools","date_start":"2024-07-01","date_end":"2025-06-30","date_precision":"fiscal_year"},{"government":"City of Panama City (primary government; excludes Port Authority)","fy":"FY2024 (year ended 2024-09-30) - FY2025 audit not yet filed with Auditor General","total_debt":234437765,"total_debt_note":"Matches the city's own 'Ratios of Outstanding Debt' schedule: governmental revenue notes $172,827,384 (net of $27,616 discount), finance purchases $3,804,008, leases $744,766, SBITAs $230,140, utility revenue note $24,181,000, State Revolving Fund loans $32,650,467. Per capita $6,184 (city schedule). Excludes compensated absences ($2,698,163), pension and OPEB. Port Authority debt is reported separately.","population_2025_estimate":38078,"source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2024%20panama%20city.pdf","gov_id":"pc","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"City of Panama City Beach (includes Front Beach Road CRA bonds)","fy":"FY2025 (year ended 2025-09-30)","total_debt":87554742,"total_debt_note":"Governmental revenue bonds $56,915,000 + unamortized premium $5,474,131 (both Front Beach Road CRA bond issues, carried on the city's books) + utility revenue bonds $23,540,000 + developer revenue certificates $1,619,665 + lease $5,946. Excludes compensated absences ($2,788,350), pension and OPEB. All bonds are direct placements.","population_2025_estimate":19581,"source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2025%20panama%20city%20beach.pdf","gov_id":"pcb","date_start":"2024-10-01","date_end":"2025-09-30","date_precision":"fiscal_year"},{"government":"Panama City Beach Community Redevelopment Agency (component unit of City of Panama City Beach)","fy":"FY2025 (year ended 2025-09-30)","total_debt":0,"total_debt_note":"The CRA reports no debt of its own. Its Front Beach Road bonds ($56,915,000 + premium) are reported by the City of Panama City Beach and repaid from CRA tax increment; the CRA transferred $21,292,435 to the city in FY2025.","population_2025_estimate":null,"source_url":"https://flauditor.gov/pages/specialdistricts_efile%20rpts/2025%20panama%20city%20beach%20community%20redevelopment%20agency.pdf","gov_id":"pcb","date_start":"2024-10-01","date_end":"2025-09-30","date_precision":"fiscal_year"},{"government":"City of Lynn Haven","fy":"FY2025 (year ended 2025-09-30)","total_debt":31549735,"total_debt_note":"Governmental bonds $22,103,690 + business-type bonds $1,646,310 (+ $52,570 unamortized premium) + business-type DEP loans $7,747,165. Excludes compensated absences ($664,439) and OPEB. During FY2025 the city paid off the $4,323,130 contractor-financed stormwater note (2.55%, was due 2047).","population_2025_estimate":21733,"source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2025%20lynn%20haven.pdf","gov_id":"lh","date_start":"2024-10-01","date_end":"2025-09-30","date_precision":"fiscal_year"},{"government":"City of Callaway","fy":"FY2025 (year ended 2025-09-30)","total_debt":13230554,"total_debt_note":"Revenue bonds $12,275,000 + unamortized premium $449,054 + half share of Military Point AWT joint-venture SRF note $506,500. Excludes compensated absences ($359,057) and pension. The $2,250,000 FEMA Community Disaster Loan was fully forgiven in FY2025.","population_2025_estimate":15157,"source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2025%20callaway.pdf","gov_id":"cw","date_start":"2024-10-01","date_end":"2025-09-30","date_precision":"fiscal_year"},{"government":"City of Springfield","fy":"FY2025 (year ended 2025-09-30)","total_debt":25380717,"total_debt_note":"Notes from direct borrowings $17,902,896 (governmental) + $7,413,488 (State Revolving Fund, business-type) + leases $45,539 + SBITA $18,794. Excludes compensated absences ($167,173), pension and OPEB. Includes the $2,902,896 FEMA Community Disaster Loan that FEMA forgave in full on May 11, 2026 (after year end).","population_2025_estimate":9213,"source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2025%20springfield.pdf","gov_id":"sp","date_start":"2024-10-01","date_end":"2025-09-30","date_precision":"fiscal_year"},{"government":"City of Parker","fy":"FY2025 (year ended 2025-09-30)","total_debt":766663,"total_debt_note":"Financed purchases $166,335 + leases $3,597 + State Revolving Fund notes $596,731. Excludes compensated absences ($92,107), net pension and OPEB.","population_2025_estimate":4608,"source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2025%20parker.pdf","gov_id":"parker","date_start":"2024-10-01","date_end":"2025-09-30","date_precision":"fiscal_year"},{"government":"City of Mexico Beach","fy":"FY2025 (year ended 2025-09-30)","total_debt":3124600,"total_debt_note":"Bonds payable $3,124,600 (water/sewer revenue bonds). Excludes compensated absences ($122,435) and pension. No governmental-activities debt.","population_2025_estimate":1402,"source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2025%20mexico%20beach.pdf","gov_id":"mb","date_start":"2024-10-01","date_end":"2025-09-30","date_precision":"fiscal_year"},{"government":"Panama City-Bay County Airport and Industrial District (Northwest Florida Beaches International Airport) - independent special district","fy":"FY2025 (year ended 2025-09-30)","total_debt":25134004,"total_debt_note":"Two Florida State Infrastructure Bank (SIB) loans. A third SIB loan of up to $26,000,000 (3.80%, June 27, 2024) had a $0 balance at 9/30/2025. Excludes compensated absences ($569,378). The district also maintains a $6,000,000 letter of credit for DEP mitigation (no draws).","population_2025_estimate":null,"source_url":"https://flauditor.gov/pages/specialdistricts_efile%20rpts/2025%20panama%20city%20bay%20county%20airport%20and%20industrial%20district.pdf","gov_id":"airport","date_start":"2024-10-01","date_end":"2025-09-30","date_precision":"fiscal_year"},{"government":"Panama City Port Authority (Port Panama City) - dependent special district, component unit of City of Panama City","fy":"FY2024 (year ended 2024-09-30) - latest filed with Auditor General","total_debt":20530894,"total_debt_note":"Notes payable $17,983,784 (bank swap note, two notes, three State Infrastructure Bank loans) + line of credit $2,000,000 + lease liability $547,110. Excludes claims and judgments ($351,198), compensated absences ($109,627), pension and OPEB.","population_2025_estimate":null,"source_url":"https://flauditor.gov/pages/specialdistricts_efile%20rpts/2024%20panama%20city%20port%20authority.pdf","gov_id":"port","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"Panama City Community Redevelopment Agency (component unit of City of Panama City)","fy":"FY2024 (year ended 2024-09-30) - latest filed","total_debt":247780,"total_debt_note":"No bonds or loans; only an equipment lease liability ($247,780). Compensated absences $5,662. A 2008 agreement obliges the agency to lease Millville Waterfront Park from the city at an amount not yet determinable.","population_2025_estimate":null,"source_url":"https://flauditor.gov/pages/specialdistricts_efile%20rpts/2024%20panama%20city%20community%20redevelopment%20agency.pdf","gov_id":"pc","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"}]