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The Florida Senate

2014 Florida Statutes

Oversight of special districts created by local ordinance or resolution.
F.S. 189.035
189.035 Oversight of special districts created by local ordinance or resolution.
(1) This section applies to any special district created by local ordinance or resolution.
(2) If a special district fails to file required reports or requested information under s. 11.45(7), s. 218.32, s. 218.39, or s. 218.503(3) with the appropriate state agency or office, the Legislative Auditing Committee or its designee shall provide written notice of the district’s noncompliance to the chair or equivalent of the local general-purpose government.
(3) The chair or equivalent of the local general-purpose government may convene a public hearing on the issue of noncompliance, as well as general oversight of the special district as provided in s. 189.068, within 3 months after receipt of notice of noncompliance from the Legislative Auditing Committee. Within 30 days after receiving written notice of noncompliance, the local general-purpose government shall notify the Legislative Auditing Committee as to whether a hearing under this section will be held and, if so, provide the date, time, and place of the hearing.
(4) Before the public hearing as provided in subsection (3), the special district shall provide the following information at the request of the local general-purpose government:
(a) The district’s annual financial report for the previous fiscal year.
(b) The district’s audit report for the previous fiscal year.
(c) An annual report for the previous fiscal year, which must provide a detailed review of the performance of the special district and include the following information:
1. The purpose of the special district.
2. The sources of funding for the special district.
3. A description of the major activities, programs, and initiatives the special district undertook in the most recently completed fiscal year and the benchmarks or criteria under which the success or failure of the district was determined by its governing body.
4. Any challenges or obstacles faced by the special district in fulfilling its purpose and related responsibilities.
5. Ways in which the special district believes that it could better fulfill its purpose and related responsibilities and a description of the actions that it intends to take during the ensuing fiscal year.
6. Proposed changes to the ordinance or resolution that established the special district and justification for such changes.
7. Any other information reasonably required to provide the reviewing entity with an accurate understanding of the purpose for which the special district exists and how it is fulfilling its responsibilities to accomplish that purpose.
8. Any reasons for the district’s noncompliance.
9. Whether the district is currently in compliance.
10. Plans to correct any recurring issues of noncompliance.
11. Efforts to promote transparency, including maintenance of the district’s website in accordance with s. 189.069.
(5) If the local general-purpose government convenes a public hearing under this section, it shall provide the department and the Legislative Auditing Committee with a report containing its findings and conclusions within 60 days after completion of the public hearing.
History.s. 52, ch. 2014-22.