Florida Special District Handbook Online:
About the Handbook


Welcome to the Florida Special District Handbook Online ("Handbook")!

The Florida Department of Economic Opportunity (DEO), Special District Accountability Program, maintains this online handbook to help special districts, municipalities and counties comply with the Uniform Special District Accountability Act (see Chapter 189, Florida Statutes - The Uniform Special District Accountability Act).

The Handbook covers numerous topics relevant to all types of special districts. To quickly find the information you are seeking, you can:

  1. Review the Handbook Topics listings
  2. Search the Handbook using key words
  3. Review the alphabetized Subject Index
  4. Contact the appropriate agency contact directly - see Reporting Requirements By Agency and Agency Contacts


We update the Handbook as we become aware of changes. Approximately every two years, usually after July 1 when most new laws become effective, DEO asks the agencies contributing to the Handbook to review the material and provide updates. The most recent thorough review and update was completed in August, 2016.


The topics covered in this Handbook are covered in summary form. Accordingly, each special district should consult with its legal counsel to address any questions or concerns related to specific statutory requirements. In the event that the Handbook is unclear, the applicable statute(s) and rule(s) shall prevail.

Printable Version

This Handbook is designed to be an online tool, not a document for printing. The Handbook features numerous anchor links to other sections of the handbook and links to external websites, including online reporting systems, relevant statutes, and administrative rules. DEO encourages users to use the online version. If you would like to print something, consider printing only the page or pages you need directly from your web browser. This will ensure that you are printing the most up-to-date version available.

For those users who would like to download and/or print the handbook in its entirety, DEO created a pdf image of the handbook on August 25, 2016. Please be aware that the links will not work and any updates and corrections that may have occurred after this date are not included.


The following state agencies regularly contribute material and provide updates to help special districts understand and comply with state requirements as they relate to special districts. DEO appreciates their contributions to the Handbook.

  • Auditor General, Local Government Section
  • Commission on Ethics, Public Information Section
  • Division of Community Planning and Development
  • Department of Financial Services, Bureau of Collateral Management
  • Department of Financial Services, Bureau of Deferred Compensation
  • Department of Financial Services, Bureau of Local Government
  • Department of Management Services, Division of Retirement
  • Department of Revenue, Property Tax Oversight
  • Department of State, Division of Elections
  • Department of State, State Library and Archives of Florida
  • Executive Office of the Governor, Chief Inspector General's Office
  • Florida Legislature, Joint Legislative Auditing Committee
  • Florida Legislature, Joint Administrative Procedures Committee
  • Office of the Attorney General, Department of Legal Affairs
  • State Board of Administration, Division of Bond Finance
  • State Board of Administration, Financial Operations

Report Errors and Make Suggestions

If you have any suggestions on how we can improve this Handbook, or if you find any errors or broken links, please contact Jack Gaskins with the Special District Accountability Program at Jack.Gaskins@DEO.MyFlorida.com or (850) 717-8430.

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