Florida Special District Handbook Online
Section 1 - 7: The Oversight Review Process
Preferably during the special district public facilities reporting and Evaluation and Appraisal Report processes, certain local general-purpose governments may review a special district to determine the following:
- The need for its continued existence
- Whether to dissolve the special district
- The appropriate future role and focus of the special district
- Improvements in the functioning or delivery of services by the special district
- The need for any transition, adjustment, or special implementation periods or provisions
Exemptions From the Oversight Review Process
The following special districts are exempt from the oversight review process:
- Deepwater ports listed in Section 311.09, Florida Statutes - Florida Seaport Transportation and Economic Development Council, Paragraph (1) complying with a port master plan adopted pursuant to Section 163.3178, Florida Statutes - Coastal management, Paragraph (2)(k)
- Airport authorities complying with an airport master plan approved by the Federal Aviation Administration
- Any special district organized to operate health systems and facilities licensed under one of the following statutes:
Who May Conduct A Review
During a special district oversight review process, all special districts, governmental entities, and state agencies must cooperate with the reviewers. The reviewers must determine the order in which special districts may be subject to oversight review. This must occur as follows:
- A county or municipality may review any of its dependent special districts
- A county or municipality may review any single county independent special district located within its boundaries
- If a single-county independent special district serves an area greater than the boundaries of one general-purpose local government, then only the county may review that special district. A municipality served by the special district may request the county to review the special district.
- The governmental entity that created a single county or a multicounty independent special district may review that special district
- Any general-purpose local government within the boundaries of a multicounty special district may prepare a preliminary review of a multicounty special district for possible reference or inclusion in the full review report
- A reviewer may ask other special districts within all or part of the same county as the special district being reviewed to prepare a preliminary review of the special district. This review may be referenced or included in the full oversight review report
Criteria That The Reviewers Must Consider
The reviewers must consider all the criteria listed below, as applicable to the special district:
- The degree to which the services of the special district are essential or contribute to the well being of the community
- The extent of the continuing need for the services of the special district
- The extent of municipal annexation or incorporation activity occurring or likely to occur within the boundaries of the special district and its impact on the delivery of the services
- Whether a less costly alternative method of delivering the services exists
- Whether transfer of the responsibility for delivery of the services to another entity could occur without jeopardizing the special district's existing contracts, bonds, or outstanding indebtedness
- Whether the Auditor General has notified the Legislative Auditing Committee that the special district's audit report indicates that the district has met any of the conditions to be in a state of financial emergency or that a deteriorating financial condition exists that may cause such actions to occur if actions are not taken to address such condition
- Whether the special district is inactive according to the Official List of Special Districts Online, and whether the special district is meeting and discharging its responsibilities as its charter requires, and projected increases or decreases in special district activity
- Whether the special district has failed to comply with any of its required reporting responsibilities
- Whether the special district has designated a registered office and registered agent
- Whether the special district has complied with all open public records and meeting requirements
- Any additional factors relating to the special district and its performance
The Final Report
Anytime, the special district under review may provide to the Legislature, the entity conducting the review, and/or any entity making decisions based upon the final oversight review report, with written responses to any questions, concerns, preliminary reports, draft reports, or final reports relating to the special district.
After the review is completed, the reviewing government must prepare a final report with recommendations concerning the review's purpose. The final recommendations must not impair any special district contractual obligations. The reviewing government must file the final report with the government that created the special district. This report must serve as the basis for any modification to the special district's charter, dissolution or merger.
If the final report proposes that the legislature dissolve or merge the special district, the reviewing government must propose a dissolution or merger plan. This dissolution or merger plan must address the following factors in evaluating the proposed merger or dissolution:
- Whether, in light of independent fiscal analysis, level-of-service implications, and other public policy considerations, this action is the best alternative for delivering services and facilities to the affected area.
- Whether the services and facilities to be provided will be compatible with the capacity and uses of existing local services and facilities.
- Whether this action is consistent with applicable provisions of the state comprehensive plan, the strategic regional policy plan, and the local government comprehensive plans of the affected area.
- Whether the proposed merger adequately provides for the assumption of all indebtedness. The reviewing government must consider this dissolution or merger plan in a public hearing held within the jurisdiction of the special district. If the reviewing government adopts the plan, they may carry out the plan. The reviewing government must file the adopted plan as an attachment to an economic impact statement regarding the proposed special act or general act of local application dissolving the special district.
Additional Information
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