Florida Special District Handbook Online
(FloridaJobs.org/SpecialDistrictHandbook)

Handbook Topics

  1. About the Handbook
    1. Welcome
    2. Updates
    3. Printable Version
    4. Acknowledgements
    5. Report Errors and Make Suggestions
  2. Search the Handbook
  3. Subject Index
  4. Introduction to Special Districts
    1. What are Special Districts?
    2. A Brief History of Special Districts
    3. The Uniform Special District Accountability Act of 1989
    4. Special District Advantages - Reasons Special Districts Are Created
    5. Contact Someone Who Can Answer Questions About Special Districts
  5. The Special District Information Program
    1. Three Primary Services
    2. Funding of the Special District Information Program - The Annual Special District Fee
    3. Contact Someone Who Can Answer Questions About the Special District Information Program
  6. Creating Special Districts
    1. Creating Independent Special Districts
    2. Creating Dependent Special Districts
    3. Newly Created Special District Responsibilities
    4. Contact Someone Who Can Answer Questions About Creating Special Districts
  7. Making Changes to Special Districts
    1. Amending Special District Charters
    2. Merging Special Districts
    3. Municipal Conversion / Incorporation of Special Districts
    4. Incorporation or Annexation of a Community Development District
    5. Contact Someone Who Can Answer Questions About Making Changes to Special Districts
    6. Reviewing and Revising Rules - The Agency Rule Report and the Regulatory Plan
  8. Dissolving Special Districts
    1. Dissolving Dependent Special Districts
    2. Dissolving Independent Special Districts Created and Operating Pursuant to a Special Act
    3. Dissolving Independent Special Districts Created by a County or Municipality by Referendum or any other Procedure
    4. Dissolving Independent Special Districts That Are Inactive
    5. Debts and Assets of a Dissolved Independent Special District
    6. Dissolving Dependent and Independent Through a Declaration of Inactive Status
    7. Contact Someone Who Can Answer Questions About Dissolving Special Districts
  9. Election Requirements
    1. Popularly Elected Systems
    2. One-Acre/One-Vote Electoral Systems
    3. Contact Someone Who Can Answer Questions About Election Requirements
  10. The Public Facilities Report
    1. Activities of Special Districts as they Relate to Local Government Comprehensive Planning
    2. Public Facilities - Definition
    3. Public Facilities Reporting
    4. Contact Someone Who Can Answer Questions About The Public Facilities Report
  11. The Oversight Review Process
    1. Exemptions From the Oversight Review Process
    2. Who May Conduct A Review
    3. Criteria That The Reviewers Must Consider
    4. The Final Report
    5. Contact Someone Who Can Answer Questions About the Oversight Review Process
  12. Accountability Overview
    1. Local Government Financial Reporting System
    2. Important Filings and Reports
    3. Consequences of Failure to Comply with Required Reporting
    4. Other Accountability Requirements
    5. Contact Someone Who Can Answer Questions About Special District Accountability
  13. General Financial Requirements
    1. Uniform Fiscal Year
    2. The Uniform Chart of Accounts
    3. Travel Expenses and Reimbursements
    4. General Budget Requirements
    5. Additional Budget Requirements for Dependent Special Districts
    6. Budget Amendment Procedures
    7. Financial Emergencies
    8. Bankruptcy
    9. Procurement - General Requirements and Options
    10. Contact Someone Who Can Answer Questions About Special District General Financial Requirements
  14. The Annual Financial Report
    1. All Special Districts Must Comply With The Annual Financial Report Requirement
    2. Deadline For Submitting the Annual Financial Report
    3. How to File the Annual Financial Report
    4. Failure to Comply with the Annual Financial Report Requirement
    5. Contact Someone Who Can Answer Questions About The Annual Financial Report
  15. The Annual Financial Audit Report
    1. Special Districts That Must Provide For An Annual Financial Audit
    2. Procedures to Follow When An Audit is Required
    3. Deadline For Submitting the Annual Financial Audit Report
    4. How to File the Annual Financial Audit Report
    5. The Auditor General's Review
    6. Failure to Comply with the Annual Financial Audit Report Requirement
    7. Contact Someone Who Can Answer Questions About The Annual Financial Audit Report
  16. Bond Financing and Reporting Requirements
    1. Issuing Bonds
    2. Complaint for Validation of Bonds
    3. Selling General Obligation Bonds and Revenue Bonds
    4. Bond Reporting Requirements
    5. Failure to Comply with Bond Reporting Requirements
    6. Contact Someone Who Can Answer Questions About Bond Financing and Reporting Requirements
  17. Retirement Plans and Reporting Requirements
    1. Retirement Plan Options for Special Districts
    2. Types of Retirement Plans
    3. Local Government Retirement Plan Requirements
    4. Firefighter Pensions
    5. Contact Someone Who Can Answer Questions About Local Government Retirement Plans (Local Retirement)
    6. Florida Retirement System
  18. Ethics Laws and Disclosures
    1. Ethics Disclosures
    2. Penalties for Code of Ethics Violations
    3. Contact Someone Who Can Answer Questions About Ethics Laws and Disclosures
  19. Public Records and Government-in-the Sunshine
    1. Government-in-the-Sunshine Requirements
    2. Exemptions
    3. Penalties for Violating Government-in-the-Sunshine
    4. Public Meeting Requirements
    5. Public Meeting Requirements - Government-in-the-Sunshine Law
    6. Public Meeting Requirements - The Uniform Special District Accountability Act of 1989
    7. Regular Public Meeting Schedule
    8. Public Records Retention and Disposition
    9. Contact Someone Who Can Answer Questions About Government-in-the-Sunshine Laws
    10. Contact Someone Who Can Answer Questions About the Regular Public Meeting Schedule
    11. Contact Someone Who Can Answer Questions About Public Records Retention and Disposition
  20. Ad Valorem Taxes and Truth-In-Millage
    1. Ad Valorem Taxes
    2. Non-ad Valorem Assessments
    3. Service Charges
    4. Truth in Millage ("TRIM") Process
    5. Contact Someone Who Can Answer Questions About Ad Valorem Taxes and Truth-in-Millage
  21. Public Deposit Requirements
    1. Benefits of Florida's Public Deposits Program
    2. Contact Someone Who Can Answer Questions About Public Deposit Requirements
  22. Investment of Surplus Funds Option
    1. Features of Florida Prime
    2. Requirements
    3. Contact Someone Who Can Answer Questions About Investment of Surplus Funds Option
  23. Reporting Requirements By Due Date
    1. Due By A Specific Date
    2. Due By A General Date
  24. Reporting Requirements By Agency and Agency Contacts
    1. File with the Auditor General
    2. File with the Department of Economic Opportunity, Special District Information Program
    3. File with the Department of Financial Services, Bureau of Local Government
    4. File with the Department of Financial Services, Bureau of Collateral Management
    5. File with the Department of Management Services, Division of Retirement
    6. File with the Department of Revenue, Property Tax Oversight Program, TRIM Compliance Section
    7. File with the Department of State, Division of Library and Information Services
    8. File with the Commission on Ethics
    9. File with the Florida Legislature
    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
    15. File with the State Board of Administration, Division of Bond Finance
    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 Online:
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