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?
      • What are Dependent Special Districts?
      • What are Independent 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, Revising, and Dissolving Special Districts
   1. Creating Independent Special Districts
   2. Charter (Creation Document) Contents for Independent Special Districts
   3. Creating Dependent Special Districts
   4. Ordinance Contents for Dependent Special Districts
   5. Newly Created Special District Responsibilities
   6. How to Change a Registered Agent and / or a Registered Office
   7. Amending Special District Charters
   8. Merging and Dissolving Special Districts
   9. Dissolving Dependent and Independent Through a Declaration of Inactive Status
   10. Contact Someone Who Can Answer Questions About Creating, Revising, and Dissolving Special Districts
   11. Reviewing and Revising Rules - The Agency Rule Report
   12. Contact Someone Who Can Answer Questions About The Agency Rule Report
7. Election Requirements
   1. Popularly Elected Systems
      • Dependent Special District Requirements
      • Single-County Independent Special District Requirements
      • Multicounty Special District Requirements
   2. One-Acre/One-Vote Electoral Systems
      • Terminology
      • 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
   3. Contact Someone Who Can Answer Questions About Election Requirements
8. 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
      • 1. Public Facilities Initial Report
      • 2. Public Facilities Annual Notice of Any Changes
      • 3. Public Facilities Updated Report
        • Create a Customized List - Public Facilities Updated Report Due Dates for Certain Independent Special Districts Based on the Evaluation and Appraisal Notification Schedule 2012 - 2018
        • Quick List - Public Facilities Updated Report Due Dates for Certain Independent Special Districts Based on the Evaluation and Appraisal Notification Schedule 2012 - 2018
   4. Contact Someone Who Can Answer Questions About The Public Facilities Report
9. 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
10. Accountability Overview
    1. Local Government Financial Reporting System
    2. Important Filings and Reports
       • Reports and Information That Must Be Filed With State Agencies
       • Reports and Information That Must Be Filed With the Local General-Purpose Government(s) in which the Special District is Located
       • Information That Must Be Filed With the Special District Information Program
    3. Consequences of Failure to Comply with Required Reporting
    4. Other Accountability Requirements
    5. Contact Someone Who Can Answer Questions About Special District Accountability
11. 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
12. 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
13. 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
14. Bond Financing and Reporting Requirements
    1. Issuing Bonds
    2. Complaint for Validation of Bonds
    3. Selling General Obligation Bonds and Revenue Bonds
       • Competitive Bid Requirements
       • Negotiated Sale Requirements
    4. Bond Reporting Requirements
       
       • Advance Notice of a Bond Sale
       • Bond Information Form/Bond Disclosure Form
       • Bond Verification Form
       • Final Official Statement
       • IRS Form 8038
    5. Failure to Comply with Bond Reporting Requirements
    6. Contact Someone Who Can Answer Questions About Bond Financing and Reporting Requirements
15. Retirement Plans and Reporting Requirements
    1. Retirement Plan Options for Special Districts
    2. Types of Retirement Plans
       • Locally Established Defined Benefit Retirement Plan
         • Actuarial Valuation Report
         • Actuarial Impact Statement for Proposed Plan Amendments
    3. Locally Established Defined Contribution Retirement Plans
       • Defined Contribution Report
    4. Local Government Retirement Plan Requirements
    5. Contact Someone Who Can Answer Questions About Local Government Retirement Plans
    6. Florida Retirement System
       • Two Choices of Plans
       • Florida Retirement System Eligibility
       • Special District Responsibilities
       • Contact Someone Who Can Answer Questions About the Florida Retirement System
16. Ethics Laws and Disclosures
    1. 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
    2. Penalties for Code of Ethics Violations
       • Non-Criminal
       • Criminal Offenses
       • Violations of Gift Law and/or Honorarium Provisions By a Lobbyist
    3. Contact Someone Who Can Answer Questions About Ethics Laws and Disclosures
17. 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
       • Records Management
       • Annual Compliance Statement
    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
18. 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
19. Public Deposit Requirements
    1. Benefits of Florida's Public Deposits Program
       • Program Requirements
    2. Contact Someone Who Can Answer Questions About Public Deposit Requirements
20. 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
21. Reporting Requirements By Due Date
    1. Due By A Specific Date
    2. Due By A General Date
22. 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 - (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
    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:
        • Financial Emergencies - Contact Information
        • Florida's Election Code - Contact Information
        • Government-in-the-Sunshine - Contact Information
        • Florida Retirement System - Contact Information