Special District Noncompliance Status Reports

(www.FloridaJobs.org/Noncompliance)

The following agencies may file special district noncompliance status reports with the Special District Accountability Program. When available, the Program will publish such reports on this page. For more information about these reports, see the Florida Special District Handbook (Chapter 10).

The Florida Department of Management Services, Division of Retirement

These noncompliance status reports list each special district enrolled in a local government retirement plan that is not complying with the provisions in Section 112.63, Florida Statutes. The report may also list special districts subject to further state action for failure to comply with the provisions in Section 112.63, Florida Statutes.

• None at this time

The Florida Department of Financial Services, Bureau of Financial Reporting

These noncompliance status reports lists each special district that is required to submit an Annual Financial Report to the Florida Department of Financial Services, Bureau of Financial Reporting, but failed to do so.

• Annual Financial Report - Non Compliance Status Report for Fiscal Year 2021 / 2022
• Annual Financial Report - Non Compliance Status Report for Fiscal Year 2020 / 2021
• Annual Financial Report - Non Compliance Status Report for Fiscal Year 2019 / 2020
• Annual Financial Report - Non Compliance Status Report for Fiscal Year 2018 / 2019
• Annual Financial Report - Non Compliance Status Report for Fiscal Year 2017 / 2018
• Annual Financial Report - Non Compliance Status Report for Fiscal Year 2016 / 2017
• Annual Financial Report - Non Compliance Status Report for Fiscal Year 2015 / 2016
• Annual Financial Report - Non Compliance Status Report for Fiscal Year 2014 / 2015 (Fiscal Year Ending March 31, 2015)
• Annual Financial Report - Non Compliance Status Report for Fiscal Year 2014 / 2015 (Fiscal Year Ending June 30, 2015)
• Annual Financial Report - Non Compliance Status Report for Fiscal Year 2014 / 2015 (Fiscal Year Ending September 30, 2015) - List 1
• Annual Financial Report - Non Compliance Status Report for Fiscal Year 2014 / 2015 (Fiscal Year Ending September 30, 2015 ) - List 2
• Annual Financial Report - Non Compliance Status Report for Fiscal Year 2014 / 2015 (Fiscal Year Ending September 30, 2015) - List 3
• Annual Financial Report - Non Compliance Status Report for Fiscal Year 2013 / 2014 (Fiscal Year Ending March 31, 2014)
• Annual Financial Report - Non Compliance Status Report for Fiscal Year 2013 / 2014 (Fiscal Year Ending June 30, 2014)
• Annual Financial Report - Non Compliance Status Report for Fiscal Year 2013 / 2014 (Fiscal Year Ending September 30, 2014)
• Annual Financial Report - Non Compliance Status Report for Fiscal Year 2013 / 2014 (Fiscal Year Ending December 31, 2014)
• Annual Financial Report - Non Compliance Status Report for Fiscal Year 2012 / 2013 (Fiscal Year Ending March 31, 2013)
• Annual Financial Report - Non Compliance Status Report for Fiscal Year 2012 / 2013 (Fiscal Year Ending June 30, 2013)
• Annual Financial Report - Non Compliance Status Report for Fiscal Year 2012 / 2013 (Fiscal Year Ending September 30, 2013)
• Annual Financial Report - Non Compliance Status Report for Fiscal Year 2012 / 2013 (Fiscal Year Ending December 31, 2013)

State Board of Administration of Florida, Division of Bond Finance

These noncompliance status reports lists each special district that did not timely provide the Advance Notice of Bond Sale and Bond Information Forms to the State Board of Administration of Florida, Division of Bond Finance.

• Bond Finance Reporting - 2022 Annual Report on Special Districts' Compliance
• Bond Finance Reporting - 2021 Annual Report on Special Districts' Compliance (Corrected January 18, 2022)
• Bond Finance Reporting - 2020 Annual Report on Special Districts' Compliance (Corrected January 19, 2021)
• Bond Finance Reporting - 2019 Annual Report on Special Districts' Compliance
• Bond Finance Reporting - 2018 Annual Report on Special Districts' Compliance
• Bond Finance Reporting - 2017 Annual Report on Special Districts' Compliance
• Bond Finance Reporting - 2016 Annual Report on Special Districts' Compliance
• Bond Finance Reporting - 2015 Annual Report on Special Districts' Compliance
• Bond Finance Reporting - 2014 Annual Report on Special Districts' Compliance

Florida Auditor General

These noncompliance status reports list each special district that failed to submit a Financial Audit Report to the Florida Auditor General but should have based on its expenditures and revenues as reported on its Annual Financial Report filed with the Florida Department of Financial Services.

• Financial Audit Report - Noncompliance Status Report for Fiscal Year 2021 / 2022
• Financial Audit Report - Noncompliance Status Report for Fiscal Year 2020 / 2021
• Financial Audit Report - Noncompliance Status Report for Fiscal Year 2019 / 2020
• Financial Audit Report - Noncompliance Status Report for Fiscal Year 2018 / 2019
• Financial Audit Report - Noncompliance Status Report for Fiscal Year 2017 / 2018
• Financial Audit Report - Noncompliance Status Report for Fiscal Year 2016 / 2017
• Financial Audit Report - Noncompliance Status Report for Fiscal Year 2015 / 2016
• Financial Audit Report - Noncompliance Status Report for Fiscal Year 2014 / 2015
• Financial Audit Report - Noncompliance Status Report for Fiscal Year 2013 / 2014
• Financial Audit Report - Noncompliance Status Report for Fiscal Year 2012 / 2013

The Joint Legislative Auditing Committee

This is a follow-up / reconciliation notification that often comes after more in-depth analysis of financial reporting. It lists special districts that did not comply with the Annual Financial Report and / or the Annual Financial Audit Report but was not included on the original lists prepared by the agencies. The report may also include the following:

1. Special districts that failed to respond to requests from the Florida Auditor General concerning significant items that were omitted from the Annual Financial Audit Report;
2. Special districts that failed to respond to requests from the Governor's Office concerning one or more financial emergency conditions;
3. Special districts with repeat audit findings that did not sufficiently respond to the committee;
4. Special districts subject to further state action for failure to comply with state financial reporting requirements;
5. Special districts that were reported to be in noncompliance with local government investment policies and failed to take corrective action.

Letters Received From the Joint Legislative Auditing Committee

• Joint Legislative Auditing Committee - May 2, 2023 Letter
• Joint Legislative Auditing Committee - March 3, 2023 Letter
• Joint Legislative Auditing Committee - July 5, 2022 Letter
• Joint Legislative Auditing Committee - March 3, 2022 Letter
• Joint Legislative Auditing Committee - February 1, 2022 Letter
• Joint Legislative Auditing Committee - January 4, 2022 Letter
• Joint Legislative Auditing Committee - December 9, 2021 Letter
• Joint Legislative Auditing Committee - December 7, 2021 Letter
• Joint Legislative Auditing Committee - March 5, 2021 Letter
• Joint Legislative Auditing Committee - February 15, 2021 Letter
• Joint Legislative Auditing Committee - February 4, 2020 Letter
• Joint Legislative Auditing Committee - January 22, 2020 Letter
• Joint Legislative Auditing Committee - December 18, 2019 Letter
• Joint Legislative Auditing Committee - November 26, 2019 Letter
• Joint Legislative Auditing Committee - August 20, 2019 Letter
• Joint Legislative Auditing Committee - May 2, 2019 Letter
• Joint Legislative Auditing Committee - April 16, 2019 Letter
• Joint Legislative Auditing Committee - April 2, 2019 Letter
• Joint Legislative Auditing Committee - March 4, 2019 Letter
• Joint Legislative Auditing Committee - February 18, 2019 Letter
• Joint Legislative Auditing Committee - May 8, 2018 Letter
• Joint Legislative Auditing Committee - January 16, 2018 Letter 1
• Joint Legislative Auditing Committee - January 16, 2018 Letter 2
• Joint Legislative Auditing Committee - December 11, 2017 Letter
• Joint Legislative Auditing Committee - July 10, 2017 Letter
• Joint Legislative Auditing Committee - March 13, 2017 Letter
• Joint Legislative Auditing Committee - February 6, 2017 Letter 1
• Joint Legislative Auditing Committee - February 6, 2017 Letter 2
• Joint Legislative Auditing Committee - March 2, 2016 Letter
• Joint Legislative Auditing Committee - February 1, 2016 Letter
• Joint Legislative Auditing Committee - December 16, 2015 Letter
• Joint Legislative Auditing Committee - December 4, 2015 Letter
• Joint Legislative Auditing Committee - November 10, 2015 Letter
• Joint Legislative Auditing Committee - February 23, 2015 Letter

Local General-Purpose Governments (Counties and Municipalities)

At any time, if an independent special district fails to file any report it is required to file with a local general-purpose government, the County Clerk of the Courts or the municipality designee must notify the special district's registered agent and approve a filing extension of up to 30 days. After that, if the local general-purpose government determines that an unjustified failure to file the reports has occurred, it may notify the Program, which may proceed with technical assistance.

• None at this time