This chapter covers the required performance reviews for the following special districts:

Some performance reviews will be conducted by or contracted by the Office of Program Policy Analysis and Government Accountability. Others will be conducted by an independent entity under contract by the special district.

Office of Program Policy Analysis and Government Accountability Performance Reviews

The following special districts must have a performance review conducted or contracted by the Office of Policy Analysis and Government Accountability:

  • Independent special fire control districts located within Rural Areas of Opportunity as defined in section 288.0656(2), Florida Statutes. The performance reviews will begin October 1, 2022, and occur every five years thereafter;
  • Independent mosquito control districts by September 30, 2023; and
  • Independent soil and water conservation districts by September 30, 2024.

The process may include an entrance conference, information requests, fieldwork (interviews, surveys, and data analysis) and an opportunity for the special district to review preliminary and tentative drafts of the reports for accuracy and to provide formal comment. Upon completion of the review, the Office of Program Policy Analysis and Government Accountability will submit a final written report to the President of the Senate and Speaker of the House of Representatives.

Contracted Performance Reviews by an Independent Entity

The following special districts must contract with an independent entity to conduct a performance review:

  • Independent special fire control districts not located within Rural Areas of Opportunity, beginning October 1, 2022, and every five years thereafter; and
  • Independent hospital special districts / public health trusts, beginning October 1, 2023, and every five years thereafter.

Contracting with an Independent Entity

Special districts required to contract with an independent entity to conduct a performance review must ensure that the independent entity:

  • Has at least five years of experience conducting comparable reviews of organizations similar in size and function to the special district;
  • Conducts the review according to applicable industry best practices; and
  • Has no affiliation or financial involvement with the special district.

The Final Report

The final report of a performance review must be filed with the following no later than nine months from the beginning of the district's fiscal year according to the dates listed above under "Contracted Performance Reviews by an Independent Entity".

If the Florida Auditor General conducts a performance audit of a special district during the same fiscal year in which a performance review is due, that performance audit qualifies as the special district's scheduled performance review.

Performance Review Contents

A performance review is an evaluation of an independent special district and its programs, activities, and functions. The review includes research and analysis of the following:

  • The special district's purpose and goals as stated in its charter.
  • The special district's goals and objectives for each program and activity, the problem or need that the program or activity was designed to address, the expected benefits of each program and activity, and the performance measures and standards used by the special district to determine if the program or activity achieves the special district's goals and objectives.
  • The delivery of services by the special district, including alternative methods of providing those services that would reduce costs and improve performance, including whether revisions to the organization or administration will improve the efficiency, effectiveness, or economical operation of the special district.
  • A comparison of similar services provided by the county and municipal governments located wholly or partially within the boundaries of the special district, including similarities and differences in services, relative costs and efficiencies, and possible service consolidations.
  • The revenues and costs of programs and activities of the special district, using data from the current year and the previous three fiscal years.
  • The extent to which the special district's goals and objectives have been achieved, including whether the goals and objectives are clearly stated, measurable, adequately address the statutory purpose of the special district, provide sufficient direction for the special district's programs and activities, and may be achieved within the special district's adopted budget.
  • Any performance measures and standards of the special district's programs and activities using data from the current year and the previous three fiscal years, including whether the performance measures and standards:
    • Are relevant, useful, and sufficient to evaluate the costs of the programs and activities.
    • Are being met.
    • Should be revised.
  • Factors that have contributed to any failure to meet the special district's performance measures and standards or achieve the special district's goals and objectives, including a description of efforts taken by the special district to prevent such failure in the future.
  • Recommendations for statutory or budgetary changes to improve the special district's program operations, reduce costs, or reduce duplication, including the potential benefits to be achieved and the potential adverse consequences of the proposed changes.

Contact Someone Who Can Answer Questions About Performance Reviews

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