Florida Special District Handbook Online
Table of Contents
About the Florida Special District Handbook Online
- Welcome
- Updates
- Printable Version
- Acknowledgements
- Report Errors and Make Suggestions
- Search
- Subject Index
Part 1: Special District Basics
Section 1 - 1: Introduction
- A Brief History of Special Districts
- Uniform Special District Accountability Act of 1989
- Special District Advantages - Reasons Special Districts Are Created
Section 1 - 2: Definitions
Section 1 - 3: The Special District Information Program
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 District Charters
- 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
Section 1 - 6: Comprehensive Planning and Public Facilities Reporting
Section 1 - 7: The Oversight Review Process
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
- Procurement - General Requirements and Options
Section 2 - 3: The Annual Financial Report
- All Special Districts Must Comply With The Annual Financial Report Requirement
- Deadline For Submitting the Annual Financial Report
- How to File the Annual Financial Report
- Failure to Comply with the Annual Financial Report Requirement
Section 2 - 4: The Annual Financial Audit Report
- Special Districts That Must Provide For An Annual Financial Audit
- Procedures to Follow When An Audit is Required
- Deadline For Submitting the Annual Financial Audit Report
- How to File the Annual Financial Audit Report
- The Auditor General's Review
- Failure to Comply with the Annual Financial Audit Report Requirement
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
Section 2 - 6: Retirement Plans and Requirements
- Locally Established Defined Benefit Retirement Plan
- Locally Established Defined Contribution Retirement Plans
- General Information about Local Government Retirement Plans
- 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
- Regular Public Meeting Schedule
Section 3 - 3: Public Records Retention and Disposition
Section 3 - 4: Ad Valorem Taxes and Truth-In-Millage
Section 3 - 5: Florida's Public Deposits Program
Section 3 - 6: Investment of Surplus Funds
Reporting Requirements Summarized and Direct Contacts For Additional Information
- Auditor General, Local Government Section
- Department of Community Affairs, Special District Information Program
- Department of Financial Services, Bureau of Local Government
- 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
- Department of State, State Library and Archives of Florida
- 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)