Florida Special District Handbook Online
Section 3 - 1: Ethics
Background
The Code of Ethics (Chapter 112, Part III, Florida Statutes - Code of Ethics for Public Officers and Employees), was created to prevent conflicts between public duty and private interests. In addition, it helps to ensure that public sector employees and officers, including special district local officers and employees, will not use government office for private gain. All special district local officers and special district employees must comply with Florida's ethics laws.
Ethics Disclosures
The following public officers and employees must file ethics disclosures:
- A person elected to a special district's governing board
- A person appointed to complete an unexpired term
- A person appointed to a special district's governing board
- A person seeking nomination or election to a special district's governing board
- A special district's chief administrative employee
- A fire chief of a fire control special district
- A special district purchasing agent making purchases more than $15,000
Each January, the Commission on Ethics mails surveys to all counties, municipalities, and special districts to find out who must file Statement of Financial Interests (Form 1), the limited disclosure form. Then, the Commission on Ethics provides a list of those who must file this form to all County Supervisors of Elections. All special district local officers and specified employees (the chief administrative employee and any purchasing agent making purchases more than $15,000) must file this form. They may also need to file additional disclosures, depending upon their position, businesses, or interests. Form 1 describes this in more detail. Therefore, all special district officers and specified employees must review Form 1 carefully. This section summarizes disclosure requirements.
Form 1, Statement of Financial Interests
Who Must File Form 1, Statement of Financial Interests
- All special district local officers and specified employees must file this report even if no financial interests exist that require disclosure
Where to File Form 1, Statement of Financial Interests
- The Supervisor of Elections in the county in which they permanently reside
When to File Form 1, Statement of Financial Interests
- Within 30 days of the appointment or date of employment
- By July 1 every year thereafter
What Must Be Disclosed on Form 1, Statement of Financial Interests
Note: The form does not require dollar figures.
- Primary sources of income
- Secondary sources of any business income
- Real estate owned
- Intangible personal property owned
- Liabilities greater than net worth or $10,000 (depending on the calculation threshold)
- Interests in specified businesses
Consequences of Failure to File Form 1, Statement of Financial Interests
Any person who does not file this form by September 1 will be subject to automatic fines of $25 for each late day, up to a cap of $1,500. Modeled after the automatic fine system in place for campaign finance reports, the Ethics Commission can hear appeals and has the power to waive fines under limited circumstances.
Form 1F, Final Statement of Financial Interests
Who Must File Form 1F, Final Statement of Financial Interests
- All special district local officers and employees who must file Form 1, Statement of Financial Interests
When To File Form 1F, Final Statement of Financial Interests
- Within 60 days of leaving their public office or employment position covering the period between January 1 and their last day of office or employment.
Form 2, Quarterly Client Disclosure (Special Purpose Form)
Who Must File Form 2, Quarterly Client Disclosure
Special district local officers may be required to file it, depending upon their position, businesses, or interests:
- If they represented a client for a fee or commission before any agency within the political subdivision served by that special district
- If any of their partners or associates of a professional firm of which they are a member represented a client for a fee or commission before any agency within the political subdivision served by that special district and the special district local officer has knowledge of that representation
Where to File Form 2, Quarterly Client Disclosure
- The Supervisor of Elections of the county in which the special district local officer permanently resides
When to File Form 2, Quarterly Client Disclosure
- No later than the last day of the calendar quarter following the calendar quarter during which the representation was made
Form 3A, Interest in Competitive Bid for Public Business (Special Purpose Form)
Overview
Special district local officers and employees are prohibited from:
- Doing business with that special district
- Entering into a conflicting employment or contractual relationship with any other special district local officer, employee, their spouse and/or their children
Certain limited exemptions apply to these prohibitions, such as the following:
- The business is awarded under a system of sealed competitive bidding; and,
- The special district local officer has exerted no influence on bid negotiations or specifications; and,
- Disclosure is made, before or at the time of the submission of the bid, of the special district local officer's or employee's or his or her spouse's or child's interest and the nature of the intended business.
Who Must File Form 3A, Interest in Competitive Bid for Public Business
- Special district local officers and employees that need to disclose competitive bidding interests
Where to File Form 3A, Interest in Competitive Bid for Public Business
- The Supervisor of Elections of the county in which the special district is located
When to File Form 3A, Interest in Competitive Bid for Public Business
- Before or at the time of the bid submission
Form 8B, Memorandum of Voting Conflict for County, Municipal, and Other Local Public Officers - (Special Purpose Form)
Overview
A special district local officer must abstain from voting on the following measures:
- One that inures to his or her special private gain or loss.
- One that inures to the special gain or loss of a principal (other than a government agency) by whom he or she is retained.
- One that could result in special private gain or loss to a relative.
- One that could result in special private gain or loss to a business associate. Special district local officers of community redevelopment agencies and special district local officers of independent special districts elected on a one-acre, one-vote basis, are not prohibited from voting in that capacity.
Who Must File Form 8B, Memorandum of Voting Conflict for County, Municipal, and Other Local Public Officers
- Special district local officers must abstain from voting in these situations but may participate in such matters
- However, appointed special district local officers must disclose the nature of the conflict before making any attempt to influence the decision. If an appointed special district local officer intends to try to influence the decision before the meeting in which the vote will take place, the special district local officer first must complete this form.
Where to File Form 8B, Memorandum of Voting Conflict for County, Municipal, and Other Local Public Officers
- With the person responsible for recording the minutes of the meeting, who must incorporate the form in the minutes, provide a copy to the other members of the special district, and read the form at the next meeting
- If the special district local officer does not try to influence the
decision except by discussion at the meeting in which the vote will take
place, they must disclose orally the nature of the conflict in the measure
before participating. The form must be:
- Completed and filed within 15 days after the vote occurs with the person responsible for recording the minutes of the meeting
- Incorporated in the minutes
- Copied immediately for the other members of the board
- Read publicly at the next meeting after the form is filed
Form 9, Quarterly Gift Disclosure
Overview
A "gift" is anything accepted by a person or on that person's behalf, whether directly or indirectly, for that person's benefit, and for which equal or greater consideration is not given within 90 days. Examples of reportable "gifts" include the following:
- Real property or its use
- Tangible or intangible personal property or its use
- Preferential rates or terms on transactions unavailable to others similarly situated
- Forgiveness of a debt
- Transportation (unless provided by an agency in relation to officially approved governmental business)
- Lodging or parking
- Food or beverage
- Dues, fees, and tickets
- Plants and flowers
- Personal services for which a fee is normally charged
- Any other goods or services with an attributable value
The definition of "gift" does not include the following:
- Salary, benefits, services, fees, commissions, gifts, or expenses associated with one's private employment, business, or service as an officer or director of a corporation or organization
- Campaign contributions or expenditures pursuant to the election laws
- An honorarium or honorarium expense (Use Form 10 - see below)
- An award, plaque, certificate, etc., given in recognition of public, civic, charitable, or professional service
- Honorary membership in a service or fraternal organization
- The use of a public facility or public property provided by a governmental agency for a public purpose
- Certain gifts from organizations which promote the exchange of ideas or the professional development of governmental officials and employees whose membership is primarily composed of elected or appointed public officials or staff, if the gift is to a member of the organization
- Gifts from relatives
- Gifts from certain governmental entities (Use Form 10 - see below)
- Contributions or expenditures by a political party
Prohibited Gifts include the following:
- Gifts valued at more than $100 from a lobbyist or the partner, firm, or principal of a lobbyist
- Gifts valued at more than $100 from political committees or committees of continuous existence
Special district local officers and specified employees may not solicit any gift, including food or beverage, from the following:
- A political committee
- A committee of continuous existence
- A lobbyist who has lobbied that special district local officer's or specified employee's special district within the past 12 months
- A partner, firm, employer, or principal of a lobbyist. A lobbyist is any natural person who, for compensation, seeks or has
sought during the past 12 months to do the following:
- Influence the governmental decision-making of a special district local officer, specified employee, or their special district
- Encourage the passage, defeat, or modification of any proposal or recommendation by a special district local officer, specified employee, or their special district
A special district local officer or specified employee may accept a gift valued between $25 and $100 from those previously listed. The person giving the gift to the special district local officer or specified employee must report the gift on Commission on Ethics Form 30, Donor's Quarterly Gift Disclosure, and notify the special district local officer that they will disclose the gift as required.
A special district local officer or specified employee may not directly or indirectly accept a gift worth more than $100 from those previously listed. However, they may accept it on behalf of the special district. Then, the special district local officer or specified employee must promptly transfer the gift to the special district.
Water management districts, the South Florida Regional Transportation Authority, the Technological Research and Development Authority, and airport authorities that lobby governmental entities may give a gift worth more than $100 to other people required to file Form 1 (certain state officers, local officers, and state employees - see Form 1 for more information) if they can show a public purpose for giving the gift. The special district giving the gift must provide a statement describing the gift, the date it was given, and its value to the recipient by March 1 of the following year so the recipient can report such gifts on Form 10.
Who Must File Form 9, Quarterly Gift Disclosure
- Special district local officers receiving any gift worth more than $100 from someone who is not a relative or a lobbyist (including the partner, firm, or principal) of the special district.
Where to File Form Form 9, Quarterly Gift Disclosure
- Notarize the form and file it with the Commission on Ethics
When to File Form 9, Quarterly Gift Disclosure
- By the last day of the calendar quarter for the previous calendar quarter during which they received the gift.
Form 10, Annual Disclosure of Gifts from Governmental Entities and Direct Support Organizations and Honorarium Event Related Expenses
Overview
Honorarium refers to a payment of money or anything of value, directly or indirectly, as consideration for one or more of the following:
- Presentation in person, recorded, or broadcast
- Written material, excluding books published or in publication
An honorarium does not include the following:
- Ordinary payment or salary related to one's public duties
- Payment for services not related to the reportable duties of a special district local officer or employee
- Campaign contributions defined in Chapter 106, Florida Statutes - Campaign Financing
- Reasonable expenses for transportation, lodging, food, beverages, and event registration fees related to a presentation or to written material (an honorarium event related expense)
Special district local officers and specified employees may not solicit an honorarium related to his or her public office or duties nor knowingly accept an honorarium from the following:
- A lobbyist who has lobbied the special district local officer's or specified employee's special district within the past 12 months
- A partner, firm, employer, or principal of that lobbyist
- A political committee
- A committee of continuous existence
Special district local officers and specified employees may accept the payment of actual and reasonable transportation, lodging, food and beverage expenses, and registration fees related to an honorarium event from such persons or entities, if the special district local officer or employee discloses such expenses.
Those that pay the official expenses must provide to the special district local officer or employee an expense report within 60 days after the honorarium event that contains:
- The name and address of the person providing the expenses
- A description of the expenses provided each day
- The total value of the expenses provided for the honorarium event.
The special district local officer or specified employee must report the expenses received during the preceding calendar year on Form 10 as part of their annual financial disclosure and should attach the statement from those paying the expenses.
Who Must File Form 10, Annual Disclosure of Gifts from Governmental Entities and Direct Support Organizations and Honorarium Event Related Expenses
All special district local officers and specified employees filing Form 1 who received reportable gifts from governmental entities and direct support organizations and/or honorarium event related expenses must use to report them.
Where to File Form 10, Annual Disclosure of Gifts from Governmental Entities and Direct Support Organizations and Honorarium Event Related Expenses
- File it with the Commission on Ethics
When to File Form 10, Annual Disclosure of Gifts from Governmental Entities and Direct Support Organizations and Honorarium Event Related Expenses
- By July 1
Penalties for Code of Ethics Violations
Non-criminal Penalties
- Penalties for special district officers and employees:
- Impeachment
- Removal or suspension from office or employment
- Public censure, reprimand, demotion, or salary reduction
- A civil penalty up to $10,000
- Restitution of pecuniary benefits they received
- Penalties for candidates seeking election to a special district's
governing board:
- Disqualification from being on the ballot
- Public censure or reprimand
- A civil penalty up to $10,000
- Penalties for former special district local officers and employees:
- Public censure and reprimand
- A civil penalty up to $10,000
- Restitution of pecuniary benefits they received
Criminal Offenses (e.g., embezzlement or theft of public funds, bribery, impeachable offenses, threatening a public servant, and defrauding the public or the special district)
- Forfeiture of all retirement rights and benefits
Violations of gift law and/or honorarium provisions by a lobbyist may result in . . .
- A fine up to $5,000.
- A two-year ban from lobbying, or employing someone to lobby, before the agency of the person to whom the gift or honorarium was given.
Additional Information
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