Florida Special District Handbook Online
At A Glance: Reports and Information By Due Date
The following reports and information may be due, depending on the special district's unique circumstances.
The column on the left includes reports and information due by a specific date.
The column on the right includes reports and information due by a general date.
For additional information, visit the referenced link.
Due By A Specific Date
October
- October 1
(beginning of fiscal year for most special districts)
- Begin planning and arranging for a financial audit to cover the previous fiscal year, if applicable - Section 2 - 4: The Annual Financial Audit Report - Procedures to Follow When An Audit is Required
- Agency Rule Report - Section 1 - 4: Creating, Amending, Merging, and Dissolving Special Districts; Reviewing and Revising Rules - Reviewing and Revising Rules - The Agency Rule Report
November
- November 1
- Truth-in-Millage Form DR421 - Section 3 - 4: Ad Valorem Taxes and Truth-In-Millage
- November 30
- Public Depositor Annual Report to the Chief Financial Officer - Section 3 - 5: Florida's Public Deposits Program
December
- December 1 (Approximately)
- Annual Special District Fee ($175) and Update Form - Section 1 - 3: The Special District Information Program - The Annual Special District Fee
- December 31
- Annual Records Management Compliance Statement - Section 3 - 3: Public Records Retention and Disposition
- Quarterly Gift Disclosure - Section 3 - 1: Ethics - Form 9, Quarterly Gift Disclosure
- Quarterly Client Disclosure (Form 2) - Section 3 - 1: Ethics - Form 2, Quarterly Client Disclosure
January
- January 1 (Approximately)
- Annual Special District Fee Plus Late Fee ($200 total) and Update Form - Section 1 - 3: The Special District Information Program - The Annual Special District Fee
February
- February 1 (Approximately)
- Annual Special District Fee Plus Two Late Fees ($225 total) and Update Form - Section 1 - 3: The Special District Information Program - The Annual Special District Fee
March
- March 30
- Quarterly Gift Disclosure - Section 3 - 1: Ethics - Form 9, Quarterly Gift Disclosure
- Quarterly Client Disclosure (Form 2) - Section 3 - 1: Ethics - Form 2, Quarterly Client Disclosure
June
- June 30
- Annual Financial Audit Report - Section 2 - 4: The Annual Financial Audit Report
- Annual Financial Report with copy of Annual Financial Audit Report - Section 2 - 3: The Annual Financial Report
- Quarterly Gift Disclosure - Section 3 - 1: Ethics - Form 9, Quarterly Gift Disclosure
- Quarterly Client Disclosure (Form 2) - Section 3 - 1: Ethics - Form 2, Quarterly Client Disclosure
July
- July 1
- Statement of Financial Interests (Form 1) - Section 3 - 1: Ethics - Form 1, Statement of Financial Interests
- Annual Disclosure of Gifts from Governmental Entities and Direct Support Organizations and Honorarium Event Related Expenses (Form 10) - Section 3 - 1: Ethics - Form 10, Annual Disclosure of Gifts from Governmental Entities and Direct Support Organizations and Honorarium Event Related Expenses
September
- September 30
(end of fiscal year for most special districts)
- Quarterly Gift Disclosure - Section 3 - 1: Ethics - Form 9, Quarterly Gift Disclosure
- Quarterly Client Disclosure (Form 2) - Section 3 - 1: Ethics - Form 2, Quarterly Client Disclosure
Due By A General Date
Due Before Something Occurs
- Actuarial Impact Statement - Section 2 - 6: Retirement Plans and Requirements - Actuarial Impact Statement for Proposed Plan Amendment
- Advance Notice of Bond Sale - Section 2 - 5: Bond Requirements - Advance Notice of a Bond Sale
- Interest in Competitive Bid for Public Business - Section 3 - 1: Ethics - Form 3A, Interest in Competitive Bid for Public Business (Special Purpose Form)
- Financial Statement Disclosure (Disclosure Statement for Participation in the Local Government Surplus Funds Trust Fund Investment Pool) - Section 3 - 6: Investment of Surplus Funds
Due When Something Occurs
- Registered Agent and Office Changes - Section 1 - 4: Creating, Amending, Merging, and Dissolving Special Districts; Reviewing and Revising Rules - Designate a Registered Agent and Registered Office
- Disclosure of Public Financing for Community Development Districts - Section 190.009, Florida Statutes - Disclosure of public financing
- Participant Account Maintenance Form - Section 3 - 6: Investment of Surplus Funds
- Resolution for Investment of Surplus Funds - Section 3 - 6: Investment of Surplus Funds
- Statement of Financial Interests (Form 1) - Section 3 - 1: Ethics - Form 1, Statement of Financial Interests
- Notification of a Financial Emergency Condition - Section 2 - 2: General Financial Requirements - Financial Emergencies
Due When / If Requested
- Budget or Tax Levy - Section 2 - 2: General Financial Requirements - General Budget Requirements
Due Within 15 Days of Something
- Memorandum of Voting Conflict for County, Municipal, and Other Local Public Officers - Section 3 - 1: Ethics - Form 8B, Memorandum of Voting Conflict for County, Municipal, and Other Local Public Officers - (Special Purpose Form)
Due Within 30 Days of Something
- Creation Documents and Amendments - Section 1 - 4: Creating, Amending, Merging, and Dissolving Special Districts; Reviewing and Revising Rules
- Written Status Statement - Section 1 - 4: Creating, Amending, Merging, and Dissolving Special Districts; Reviewing and Revising Rules
- Dissolution Documents - Section 1 - 4: Creating, Amending, Merging, and Dissolving Special Districts; Reviewing and Revising Rules
- Merger Documents - Section 1 - 4: Creating, Amending, Merging, and Dissolving Special Districts; Reviewing and Revising Rules
- Boundary Map and Amendments - Section 1 - 4: Creating, Amending, Merging, and Dissolving Special Districts; Reviewing and Revising Rules
- Registered Agent and Office Initial Designation - Section 1 - 4: Creating, Amending, Merging, and Dissolving Special Districts; Reviewing and Revising Rules - Designate a Registered Agent and Registered Office
- Truth-in-Millage Compliance Package Report - Section 3 - 4: Ad Valorem Taxes and Truth-In-Millage
- Statement of Financial Interests (Form 1) - Section 3 - 1: Ethics - Form 1, Statement of Financial Interests
Due Within 45 Days of Something
- Bond Verification Form (BF2005) - Section 2 - 5: Bond Requirements - Bond Verification Form (BF 2005)
- Annual Financial Audit Report - Section 2 - 4: The Annual Financial Audit Report
- Annual Financial Report with copy of Annual Financial Audit Report - Section 2 - 3: The Annual Financial Report
Due Within 60 Days of Something
- Defined Contribution Report - Section 2 - 6: Retirement Plans and Requirements - Defined Contribution Report
- Actuarial Valuation Report - Section 2 - 6: Retirement Plans and Requirements - Actuarial Valuation Report
- Final Statement of Financial Interests (Form 1F) - Section 3 - 1: Ethics - Form 1F, Final Statement of Financial Interests
Due Within 120 Days of Something
- Bond Information Form/Bond Disclosure Form (BF2003/2004A & B) - Section 2 - 5: Bond Requirements - Bond Information Form/Bond Disclosure Form (BF2003/2004A and B)
- Final Official Statement (Bonds) - Section 2 - 5: Bond Requirements - Final Official Statement
- IRS Form 8038 (Bonds) - Section 2 - 5: Bond Requirements - IRS Form 8038
Due Quarterly, Semiannually, or Annually
- Regular Public Meeting Schedule - Section 3 - 2: Government-in-the-Sunshine - Regular Public Meeting Schedule
- Quarterly Gift Disclosure - Section 3 - 1: Ethics - Form 9, Quarterly Gift Disclosure
- Quarterly Client Disclosure (Form 2) - Section 3 - 1: Ethics - Form 2, Quarterly Client Disclosure
Due Within One Year of Creation
- Public Facilities Initial Report - Section 1 - 6: Comprehensive Planning and Public Facilities Reporting - The Public Facilities Initial Report
Due Annually
- Public Facilities Annual Notice of Any Changes - Section 1 - 6: Comprehensive Planning and Public Facilities Reporting - The Public Facilities Annual Notice of Any Changes
- Statement of Financial Interests (Form 1) - Section 3 - 1: Ethics - Form 1, Statement of Financial Interests
Due Every Three Years
- Actuarial Valuation Report - Section 2 - 6: Retirement Plans and Requirements - Reporting Requirement - Actuarial Valuation Report
Due Every Five Years
- Public Facilities Updated Report - Section 1 - 6: Comprehensive Planning and Public Facilities Reporting - The Public Facilities Updated Report