Florida Special District Handbook Online

Table of Contents

Acknowledgements

Subject Index

Part 1: Special District Basics

Section 1 - 1: Introduction

• A Brief History of Special Districts
• The Uniform Special District Accountability Act of 1989
• Special District Advantages - Reasons Special Districts Are Created

Section 1 - 2: Definitions

• Special District
• Dependent Special District
• Independent Special District

Section 1 - 3: The Special District Information Program

• Purpose and Roles
• The Annual Special District Fee

Section 1 - 4: Creating, Amending, Merging, and Dissolving Special Districts; Reviewing and Revising Rules

• Creating Independent Special Districts
• Creating Dependent Special Districts
• Newly Created Special District Responsibilities
• Amending Special Districts
• Merging and Dissolving Special Districts
• Dissolving Dependent and Independent Through a Declaration of Inactive Status
• Reviewing and Revising Rules - The Agency Rule Report

Section 1 - 5: Elections

• Popularly Elected Systems
  • Dependent Special District Requirements
  • Single-County Independent Special District Requirements
  • Multicounty Special District Requirements
• One-Acre/One-Vote Electoral Systems
  • Initial Landowners' Meeting
  • Annual Landowners' Meeting
  • Referendum on Elections for a Popular Election
  • Popular Elections Disapproved
  • Popular Elections Approved
  • Governing Board Compositions and Office Terms - Creating and Approving the Maps

Section 1 - 6: Comprehensive Planning and Public Facilities Reporting

• Comprehensive Planning
• Special District Public Facilities Reporting
  • The Public Facilities Initial Report
  • The Public Facilities Annual Notice of Any Changes
  • The Public Facilities Updated Report

Section 1 - 7: The Oversight Review Process

• Who May Conduct A Review
• Criteria
• The Final Report

Part 2: Special District Accountability

Section 2 - 1: Accountability Overview

• Local Government Financial Reporting System
• Vitally Important Statutorily Required Reporting
• Consequences of Failure to Comply
• Other Accountability Requirements

Section 2 - 2: General Financial Requirements

• Uniform Fiscal Year
• The Uniform Chart of Accounts
• Travel Expenses and Reimbursements
• General Budget Requirements
• Specific Budget Requirements for Dependent Special Districts
• Financial Emergencies

Section 2 - 3: The Annual Financial Report

Section 2 - 4: The Annual Financial Audit Report

• Basic Requirements
• Annual Financial Audit Report Contents

Section 2 - 5: Bond Requirements

• Complaint for Validation of Bonds
• Selling General Obligation Bonds and Revenue Bonds
• Competitive Bid Requirements
• Negotiated Sale Requirements
• Bond Reporting Requirements
  • Advance Notice of a Bond Sale
  • Bond Information Form/Bond Disclosure Form
  • Bond Verification Form
  • Final Official Statement
  • IRS Form 8038

Section 2 - 6: Retirement Plans and Requirements

• Locally Established Defined Benefit Retirement Plan
  • Actuarial Valuation Report
  • Actuarial Impact Statement for Proposed Plan Amendments
• Locally Established Defined Contribution Retirement Plans
  • Defined Contribution Report
• General Information about Local Government Retirement Plans
• The Florida Retirement System

Part 3: Important Topics For Special Districts

Section 3 - 1: Ethics

• Background
• Ethics Disclosures
  • Form 1, Statement of Financial Interests
  • Form 1F, Final Statement of Financial Interests
  • Form 2, Quarterly Client Disclosure
  • Form 3A, Interest in Competitive Bid for Public Business
  • Form 8B, Memorandum of Voting Conflict for County, Municipal, and Other Local Public Officers
  • Form 9, Quarterly Gift Disclosure
  • Form 10, Annual Disclosure of Gifts from Governmental Entities and Direct Support Organizations and Honorarium Event Related Expenses
• Penalties for Violations

Section 3 - 2: Government-in-the Sunshine

• Exemptions
• Public Meeting Requirements
• Penalties for Violating Government-in-the-Sunshine
  • Noncriminal Infraction
  • Criminal Infraction
• Regular Public Meeting Schedule

Section 3 - 3: Ad Valorem Taxes and Truth-In-Millage

• Truth in Millage ("TRIM") Process

Section 3 - 4: Awarding Construction Contracts

• The Bidding Process
• Awarding Contracts Based on Price
• Request for Proposal or Request for Qualifications
• Competitive Negotiations
• Special Districts Using Their Own Employees
• Types of Contracts

Section 3 - 5: Florida's Public Deposits Program

• Program Requirements

Section 3 - 6: Investment of Surplus Funds

• Requirements

Appendix A: Reporting Requirements At A Glance

• Auditor General, Local Government Section
• Department of Community Affairs, Special District Information Program
• Department of Financial Services, Bureau of Accounting
• Department of Financial Services, Bureau of Collateral Management
• Department of Management Services, Division of Retirement
• Department of Revenue, Property Tax Administration Program, TRIM Compliance Section
• Commission on Ethics
• Legislature
• Special District's Governing Board Meeting Minute Recorder
• Special District's Governing Board Members (Each Member)
• Special District's Local Governing Authority(ies)/Local General-Purpose Government(s)
• Special District's Residents and Prospective Residents and Residential Developers
• State Board of Administration, Financial Operations
• State Board of Administration, Division of Bond Finance
• Supervisor of Elections (Local, Reporting Residence)
• Supervisor of Elections (Local, Principal Office)