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

• Special Districts
• Dependent Special Districts
• Independent Special Districts

Section 1 - 3: The Special District Information Program

• Special District Clearinghouse "One-Stop Shop" Responsibilities
• 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 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

• 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
• Public Facilities - Definition
• Public Facilities Reporting
  • Public Facilities Initial Report
  • Public Facilities Annual Notice of Any Changes
  • Public Facilities Updated Report
    • Create a Customized List - Public Facilities Updated Report Due Dates for Certain Independent Special Districts
    • Quick List - Public Facilities Updated Report Due Dates for Certain Independent Special Districts

Section 1 - 7: The Oversight Review Process

• Who May Conduct A Review
• Criteria That The Reviewers Must Consider
• 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 For Most Special Districts
• General Budget Requirements For All Special Districts
• Additional 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
  • 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
• 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 Penalties
  • Attorney Fees
• Regular Public Meeting Schedule

Section 3 - 3: Public Records Retention and Disposition

• Records Management
• Annual Compliance Statement

Section 3 - 4: Ad Valorem Taxes and Truth-In-Millage

• Truth in Millage ("TRIM") Process

Section 3 - 5: Florida's Public Deposits Program

• Program Benefits
• Program Requirements

Section 3 - 6: Investment of Surplus Funds

• Features
• Requirements

Reporting Requirements Summarized and Direct Contacts For Additional Information

1. File with the Auditor General
   1. Additional Information - Auditor General Contact
2. File with the Department of Community Affairs, Special District Information Program
   1. Additional Information - Department of Community Affairs, Special District Information Program Contact
3. File with the Department of Financial Services, Bureau of Local Government
   1. Additional Information - Department of Financial Services, Bureau of Local Government Contact
4. File with the Department of Financial Services, Bureau of Collateral Management
   1. Additional Information - Department of Financial Services, Bureau of Collateral Management Contact
5. File with the Department of Management Services, Division of Retirement
   1. Additional Information - Department of Management Services, Division of Retirement Contact
6. File with the Department of Revenue, Property Tax Oversight Program, TRIM Compliance Section
   1. Additional Information - Department of Revenue, Property Tax Oversight Program, TRIM Compliance Section Contact
7. File with the Department of State, Division of Library and Information Services
   1. Additional Information - Department of State, Division of Library and Information Services Contact
8. File with the Commission on Ethics
   1. Additional Information - Commission on Ethics Contact
9. 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. Additional Information - Florida Legislature Contact
10. File with the Special District's Governing Board Meeting Minute Recorder
11. File with Each of the Special District's Governing Board Members
12. File with Each Local General-Purpose Government in Which the Special District is Located
13. File with Special District's Residents and Prospective Residents and Residential Developers
14. File with the State Board of Administration, Financial Operations
    1. Additional Information - State Board of Administration, Financial Operations Contact
15. File with the State Board of Administration, Division of Bond Finance
    1. Additional Information - State Board of Administration, Division of Bond Finance Contact
16. File with the Local Supervisor of Elections in the County of the Reporting Person's Permanent Residence
17. File with the Local Supervisor of Elections in the County in which the Special District of the Reporting Person has its Principal Office
18. Other Contacts Referenced in the Florida Special District Handbook - Financial Emergencies, Florida's Election Code, Government-in-the-Sunshine, Florida Retirement System
    1. Financial Emergencies - Contact Information
    2. Florida's Election Code - Contact Information
    3. Government-in-the-Sunshine - Contact Information
    4. Florida Retirement System - Contact Information