Division of Housing and Community Development
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Special District Information Program
List of Special Districts in Noncompliance with Financial Reporting Requirements
~ One or More Years Late ~
According to the Joint Legislative Auditing Committee, the special districts listed below are one or more years late in filing required financial reports with the state.
Enforcement Possible
The Joint Legislative Auditing Committee will meet, in accordance with Section 11.40(5), Florida Statutes, to determine if the independent special districts in noncompliance with the reporting requirements of Section 218.32, Florida Statutes, (Annual Financial Report) and Section 218.39, Florida Statutes, (Annual Financial Audit Report) should be subject to enforcement proceedings through the circuit court in Leon County.
When dependent special districts do not cooperate with local governing authorities (counties and municipalities) as it relates to financial reporting, local governing authorities may remove the special district's governing board members, veto the special district's budget, and/or dissolve the special district.
In addition, the Department of Community Affairs may initiate a declaration of inactive status against any special district that fails to comply with financial reporting requirements. Any special district declared inactive must be dissolved.
Avoid Enforcement
Enforcement can be very expensive for special districts. Avoid enforcement by carefully reading the instructions below the following noncompliance list to find out how to proceed.
List of Independent and Dependent Special Districts in Noncompliance as of March 2, 2010
The reports listed are one or more years past due.
- Almarante Fire District
(Independent)
- Fiscal Year 2006-07 Annual Financial Audit Report
- Fiscal Year 2005-06 Annual Financial Audit Report
- Baker Fire District
(Independent)
- Fiscal Year 2006-07 Annual Financial Report
- Fiscal Year 2006-07 Annual Financial Audit Report
- Blackman Fire District (Independent)
- Fiscal Year 2006-07 Annual Financial Report
- Fiscal Year 2006-07 Annual Financial Audit Report (if threshold met)
- Cocoa (City of) Housing Authority (Dependent)
- Fiscal Year 2006-07 Annual Financial Report
- Community Redevelopment Agency of the Town of Havana (Dependent)
- Fiscal Year 2006-07 Annual Financial Report
- Fiscal Year 2006-07 Annual Financial Audit Report (if threshold met)
- Country Lakes Special Dependent Tax District (Dependent)
- Fiscal Year 2006-07 Annual Financial Report
- Fiscal Year 2006-07 Annual Financial Audit Report (if threshold met)
- Dorcus Fire District
(Independent)
- Fiscal Year 2006-07 Annual Financial Report
- Fiscal Year 2006-07 Annual Financial Audit Report
- Duval County Research and Development Authority (Dependent)
- Fiscal Year 2006-07 Annual Financial Report
- Escambia-Pensacola Human Relations Commission (Dependent)
- Fiscal Year 2006-07 Annual Financial Report
- Hialeah Redevelopment Agency (Dependent)
- Fiscal Year 2006-07 Annual Financial Report
- Hickory Hill Special Dependent District (Dependent)
- Fiscal Year 2006-07 Annual Financial Report
- Fiscal Year 2005-06 Annual Financial Report
- Fiscal Year 2005-06 Annual Financial Audit Report (if threshold met)
- Homestead Educational Facilities Benefit District (Dependent)
- Fiscal Year 2005-06 Annual Financial Report
- Fiscal Year 2005-06 Annual Financial Audit Report (if threshold met)
- Fiscal Year 2004-05 Annual Financial Report
- Huntington Community Development District
(Independent)
- Fiscal Year 2006-07 Annual Financial Audit Report
- Lanark Village Water & Sewer District
(Independent)
- Fiscal Year 2006-07 Annual Financial Report
- Fiscal Year 2006-07 Annual Financial Audit Report
- Lee Soil & Water Conservation District
(Independent)
- Fiscal Year 2006-07 Annual Financial Audit Report
- Northwest Florida Transportation Corridor Authority
(Independent)
- Fiscal Year 2006-07 Annual Financial Report
- Fiscal Year 2006-07 Annual Financial Audit Report
- Fiscal Year 2005-06 Annual Financial Report
- Fiscal Year 2005-06 Annual Financial Audit Report
- Ormond Beach Community Redevelopment Agency (Dependent)
- Fiscal Year 2006-07 Annual Financial Report
- Pahokee (City of) Housing Authority (Dependent)
- Fiscal Year 2006-07 Annual Financial Report
- Palm Beach County Health Facilities Authority (Dependent)
- Fiscal Year 2006-07 Annual Financial Report
- Fiscal Year 2006-07 Annual Financial Audit Report (if threshold met)
- Pasco Heights Road & Bridge District
(Independent)
- Fiscal Year 2006-07 Annual Financial Report
- Fiscal Year 2006-07 Annual Financial Audit Report
- Fiscal Year 2005-06 Annual Financial Audit Report
- Fiscal Year 2004-05 Annual Financial Report
- Fiscal Year 2004-05 Annual Financial Audit Report
- Peace River Soil & Water Conservation District
(Independent)
- Fiscal Year 2006-07 Annual Financial Report
- Fiscal Year 2006-07 Annual Financial Audit Report
- Pine Hollow Special Dependent District (Dependent)
- Fiscal Year 2006-07 Annual Financial Report
- Fiscal Year 2006-07 Annual Financial Audit Report (if threshold met)
- Pinecraft Lighting District
(Independent)
- Fiscal Year 2006-07 Annual Financial Report
- Fiscal Year 2006-07 Annual Financial Audit Report (if threshold met)
- Tarawood Grove Special District (Dependent)
- Fiscal Year 2006-07 Annual Financial Report
- Venice Housing Authority (Dependent)
- Fiscal Year 2005-06 Annual Financial Report
- Fiscal Year 2004-05 Annual Financial Report
Instructions for Any Independent Special District on the Above Noncompliance List
Provide the required report(s) to the Department of Financial Services and/or the Auditor General, as applicable, as soon as possible.
How to Submit an Annual Financial Report
- Go to the following website: Florida Department of Financial Services, Bureau of Local Government.
- Look for the link called "Local Government Electronic Reporting".
- Complete and submit the Annual Financial Report online.
- If you have any questions about the Annual Financial Report, Department of Financial Services contact names and phone numbers are listed on that website.
- If the special district is unable to timely submit the Annual Financial Report for any reason, send an email to Debbie White, Joint Legislative Auditing Committee at white.deborah@leg.state.fl.us that includes:
- The specific reason(s) why you are unable to submit timely;
- When submission can be expected;
- A contact name and phone number for follow up purposes.
How to Submit an Annual Financial Audit Report
- Go to the following website: Florida Auditor General - Rules and Guidelines - Local Government.
- Look for the "Local Governmental Entity Audit Report Submittal Checklist".
- Complete the checklist and mail two copies of the Annual Financial Audit Report to the mailing address shown on page 2 of the checklist and email one electronic copy to flaudgen_localgovt@aud.state.fl.us.
- If you have any questions about the Annual Financial Audit Report, contact Anita Marlowe at (850) 487-9001 or anitamarlowe@aud.state.fl.us.
- If the special district is unable to timely submit the Annual Financial Report for any reason, send an email to Debbie White, Joint Legislative Auditing Committee at white.deborah@leg.state.fl.us and Anita Marlowe, Auditor General's Office, at anitamarlowe@aud.state.fl.us that includes the following:
- The specific reason(s) why you are unable to submit timely;
- When submission can be expected;
- A contact name and phone number for follow up purposes.
Instructions for Any Dependent Special District on the Above Noncompliance List
If the Dependent Special District Has Not Submitted its Financial Data to the appropriate County or Municipality
- Contact the appropriate county or municipality and submit the required financial data as soon as possible.
- Contact Debbie White, Joint Legislative Auditing Committee, at (850) 487-4110 or white.deborah@leg.state.fl.us and let her know that the district has now submitted its financial data to the county or municipality.
If the Dependent Special District Has Submitted its Financial Data to the appropriate County or Municipality
- Contact the appropriate county or municipality to find out if they submitted the special district's financial data to the Department of Financial Services and/or the Auditor General's Office as required.
- If they did submit the financial data, the special district or the county or municipality should contact the Department of Financial Services and/or the Auditor General's Office, as applicable, and provide them with specific details relating to the submission of the financial data (for example, the date they submitted the report, any email or other confirmation received acknowledging submission).
- If they did not submit the financial data, contact Debbie White, Joint Legislative Auditing Committee, at (850) 487-4110 or white.deborah@leg.state.fl.us to discuss how to proceed.