Florida Special District Handbook Online

Reporting Requirements Summarized and Direct Contacts For Additional Information

File with the Auditor General

  1. Two Paper Copies and One Electronic Copy of the Annual Financial Audit Report

Additional Information - Auditor General

File with the Department of Community Affairs, Special District Information Program

  1. Creation Documents and Amendments
  2. Written Status Statement
  3. Dissolution Documents
  4. Merger Documents
  5. Boundary Map and Amendments
  6. Special District Fee Invoice ($175) and Update Form
  7. Registered Agent and Office Initial Designation
  8. Registered Agent and Office Changes
  9. Disclosure of Public Financing

Additional Information - Department of Community Affairs, Special District Information Program

File with the Department of Financial Services, Bureau of Local Government

  1. Annual Financial Report and, if required, one copy of the Annual Financial Audit Report (see also File with the Auditor General)

Additional Information - Department of Financial Services, Bureau of Local Government

File with the Department of Financial Services, Bureau of Collateral Management

  1. Public Depositor Annual Report to the Chief Financial Officer
  2. Public Deposit Identification and Acknowledgment Form

Additional Information - Department of Financial Services, Bureau of Collateral Management

File with the Department of Management Services, Division of Retirement

  1. Actuarial Valuation Report
  2. Actuarial Impact Statement for Proposed Plan Amendments
  3. Defined Contribution Report

Additional Information - Department of Management Services, Division of Retirement

File with the Department of Revenue, Property Tax Oversight Program, TRIM Compliance Section

  1. Truth-in-Millage Form DR421
  2. Truth-in-Millage Compliance Package Report

Additional Information - Department of Revenue, Property Tax Oversight Program, TRIM Compliance Section

File with the Department of State, State Library and Archives of Florida

  1. Annual Compliance Statement

Additional Information - Department of State, State Library and Archives of Florida

File with the Commission on Ethics

  1. Quarterly Gift Disclosure

Additional Information - Commission on Ethics

File with the Florida Legislature - (1) President of the Senate, (2) Speaker of the House of Representatives, (3) Joint Administrative Procedures Committee, and (4) Each Appropriate Standing Committee of the Legislature

  1. Agency Rule Report

Additional Information - Florida Legislature

File with the Special District's Governing Board Meeting Minute Recorder

  1. Memorandum of Voting Conflict for County, Municipal, and Other Local Public Officers

File with Each of the Special District's Governing Board Members

  1. Actuarial Valuation Report
  2. Annual Financial Audit Report

File with Each Local General-Purpose Government in Which the Special District is Located

Note: If the local general-purpose government is a municipality, file at the place they designate; if it is a county, file with the clerk of the board of county commissioners.

  1. Budget or Tax Levy
  2. Public Facilities Initial Report
  3. Public Facilities Annual Notice of Any Changes
  4. Public Facilities Updated Report
  5. Registered Agent and Office Initial Designation
  6. Registered Agent and Office Changes
  7. Regular Public Meeting Schedule

File with Special District's Residents and Prospective Residents and Residential Developers

Note: Provide sufficient number of copies to the Developers for Distribution to Each Prospective Initial Purchaser of Property.

  1. Disclosure of Public Financing

File with the State Board of Administration, Financial Operations

  1. Resolution for Investment of Surplus Funds
  2. Financial Statement Disclosure (Disclosure Statement for Participation in the Local Government Surplus Funds Trust Fund Investment Pool)
    • All special districts investing funds with the State Board of Administration or Local Government Trust Fund must comply
    • Due before enrolling in the Local Government Investment Pool
    • For more details, see:
  3. Participant Account Maintenance Form
    • All special districts investing funds with the State Board of Administration or Local Government Trust Fund must comply (The State Board of Administration will provide this form to special districts)
    • Due at the time of making any changes or updates to each account
    • For more details, see:

Additional Information - State Board of Administration, Financial Operations

File with the State Board of Administration, Division of Bond Finance

  1. Advance Notice of Bond Sale
  2. Bond Information Form/Bond Disclosure Form (BF2003/2004A & B)
  3. Bond Verification Form (BF2005)
  4. Final Official Statement (Bonds)
  5. IRS Form 8038 (Bonds)

Additional Information - State Board of Administration, Division of Bond Finance

File with the Local Supervisor of Elections In the County of the Reporting Person's Permanent Residence

  1. Statement of Financial Interests (Form 1)
  2. Final Statement of Financial Interests (Form 1F)
  3. Quarterly Client Disclosure (Form 2)
  4. Annual Disclosure of Gifts from Governmental Entities and Direct Support Organizations and Honorarium Event Related Expenses (Form 10)

File with the Local Supervisor of Elections in the County in which the Special District of the Reporting Person has its Principal Office

  1. Interest in Competitive Bid for Public Business

Other Contacts Referenced in the Florida Special District Handbook

Financial Emergencies - Contact Information

Financial Emergencies - Source 1 of 2
Financial Emergencies - Source 2 of 2

Florida's Election Code - Contact Information

Government-in-the-Sunshine - Contact Information

Florida Retirement System - Contact Information