Florida Senate - 2015                                    SB 1388
       
       
        
       By Senator Stargel
       
       
       
       
       
       15-00794B-15                                          20151388__
    1                        A bill to be entitled                      
    2         An act relating to special districts; amending s.
    3         11.40, F.S.; conforming cross-references; amending s.
    4         189.011, F.S.; revising legislative intent with
    5         respect to the Uniform Special District Accountability
    6         Act to include independent and dependent special
    7         districts; amending s. 189.016, F.S., deleting a
    8         provision requiring a special district to transmit
    9         certain budgets to the local government instead of
   10         posting such information on the special district’s
   11         website under specific circumstances; specifying the
   12         period in which certain budget information must be
   13         posted on the special district’s website; amending s.
   14         189.02, F.S.; specifying the Legislature’s authority
   15         to create dependent special districts by special act;
   16         creating s. 189.022, F.S.; requiring a newly created
   17         dependent special district, and authorizing an
   18         existing dependent special district, to identify the
   19         district as dependent in its charter; amending s.
   20         189.031, F.S.; requiring a newly created independent
   21         special district, and authorizing an existing
   22         independent special district, to identify the district
   23         as independent in its charter; transferring,
   24         renumbering, and amending ss. 189.034 and 189.035,
   25         F.S., deleting provisions requiring that special
   26         districts created by special act provide specified
   27         information to the Legislative Auditing Committee or
   28         requiring that special districts created by local
   29         ordinance provide specified information to the local
   30         general-purpose government, to conform; deleting
   31         related provisions requiring the Legislative Auditing
   32         Committee to provide certain notice to the Legislature
   33         or local general-purpose government, as appropriate,
   34         when a special district fails to file certain required
   35         reports or requested information, to conform; amending
   36         s. 189.061, F.S.; conforming provisions; amending s.
   37         189.064, F.S.; revising the required content of the
   38         special district handbook; creating s. 189.0653, F.S.;
   39         requiring special districts created by special act or
   40         local ordinance to provide specified information to
   41         the Legislative Auditing Committee or local general
   42         purpose government, as appropriate; amending s.
   43         189.067, F.S.; conforming cross-references; amending
   44         s. 189.068, F.S.; specifying that local general
   45         purpose governments may review certain special
   46         districts; conforming cross-references; amending s.
   47         189.069, F.S.; deleting a cross-reference, to conform;
   48         revising the list of items required to be included on
   49         the websites of special districts; reenacting ss.
   50         165.0615(16) and 189.074(2)(e) and (3)(g), F.S.,
   51         relating to municipal conversion of independent
   52         special districts upon elector-initiated and approved
   53         referendum and the voluntary merger of independent
   54         special districts, respectively, to incorporate the
   55         amendment made by the act to s. 189.016, F.S., in
   56         references thereto; providing an effective date.
   57          
   58  Be It Enacted by the Legislature of the State of Florida:
   59  
   60         Section 1. Paragraph (b) of subsection (2) of section
   61  11.40, Florida Statutes, is amended to read:
   62         11.40 Legislative Auditing Committee.—
   63         (2) Following notification by the Auditor General, the
   64  Department of Financial Services, or the Division of Bond
   65  Finance of the State Board of Administration of the failure of a
   66  local governmental entity, district school board, charter
   67  school, or charter technical career center to comply with the
   68  applicable provisions within s. 11.45(5)-(7), s. 218.32(1), s.
   69  218.38, or s. 218.503(3), the Legislative Auditing Committee may
   70  schedule a hearing to determine if the entity should be subject
   71  to further state action. If the committee determines that the
   72  entity should be subject to further state action, the committee
   73  shall:
   74         (b) In the case of a special district created by:
   75         1. A special act, notify the President of the Senate, the
   76  Speaker of the House of Representatives, the standing committees
   77  of the Senate and the House of Representatives charged with
   78  special district oversight as determined by the presiding
   79  officers of each respective chamber, the legislators who
   80  represent a portion of the geographical jurisdiction of the
   81  special district pursuant to s. 189.034(2), and the Department
   82  of Economic Opportunity that the special district has failed to
   83  comply with the law. Upon receipt of notification, the
   84  Department of Economic Opportunity shall proceed pursuant to s.
   85  189.062 or s. 189.067. If the special district remains in
   86  noncompliance after the process set forth in s. 189.0651(2)
   87  189.034(3), or if a public hearing is not held, the Legislative
   88  Auditing Committee may request the department to proceed
   89  pursuant to s. 189.067(3).
   90         2. A local ordinance, notify the chair or equivalent of the
   91  local general-purpose government pursuant to s. 189.035(2) and
   92  the Department of Economic Opportunity that the special district
   93  has failed to comply with the law. Upon receipt of notification,
   94  the department shall proceed pursuant to s. 189.062 or s.
   95  189.067. If the special district remains in noncompliance after
   96  the process set forth in s. 189.0652(2) 189.034(3), or if a
   97  public hearing is not held, the Legislative Auditing Committee
   98  may request the department to proceed pursuant to s. 189.067(3).
   99         3. Any manner other than a special act or local ordinance,
  100  notify the Department of Economic Opportunity that the special
  101  district has failed to comply with the law. Upon receipt of
  102  notification, the department shall proceed pursuant to s.
  103  189.062 or s. 189.067(3).
  104         Section 2. For the purpose of incorporating the amendment
  105  made by this act to section 189.016, Florida Statutes, in a
  106  reference thereto, subsection (16) of section 165.0615, Florida
  107  Statutes, is reenacted to read:
  108         165.0615 Municipal conversion of independent special
  109  districts upon elector-initiated and approved referendum.—
  110         (16) If the incorporation plan is approved by a majority of
  111  the votes cast in the independent special district, the district
  112  shall notify the special district accountability program
  113  pursuant to s. 189.016(2) and the local general-purpose
  114  governments in which any part of the independent special
  115  district is situated pursuant to s. 189.016(7).
  116         Section 3. Subsection (2) of section 189.011, Florida
  117  Statutes, is amended to read:
  118         189.011 Statement of legislative purpose and intent.—
  119         (2) The Legislature finds that special districts serve a
  120  necessary and useful function by providing services to residents
  121  and property in the state. The Legislature finds further that
  122  special districts operate to serve a public purpose and that
  123  this is best secured by certain minimum standards of
  124  accountability designed to inform the public and appropriate
  125  local general-purpose governments of the status and activities
  126  of special districts. It is the intent of the Legislature that
  127  this public trust be secured by requiring each independent
  128  special district in the state to register and report its
  129  financial and other activities. The Legislature further finds
  130  that failure of a an independent special district to comply with
  131  the minimum disclosure requirements set forth in this chapter
  132  may result in action against the special officers of such
  133  district body.
  134         Section 4. Subsections (4) and (7) of section 189.016,
  135  Florida Statutes, are amended to read:
  136         189.016 Reports; budgets; audits.—
  137         (4) The tentative budget must be posted on the special
  138  district’s official website at least 2 days before the budget
  139  hearing, held pursuant to s. 200.065 or other law, to consider
  140  such budget and must remain on the website for at least 45 days.
  141  The final adopted budget must be posted on the special
  142  district’s official website within 30 days after adoption and
  143  must remain on the website for at least 2 years. If the special
  144  district does not operate an official website, the special
  145  district must, within a reasonable period of time as established
  146  by the local general-purpose government or governments in which
  147  the special district is located or the local governing authority
  148  to which the district is dependent, transmit the tentative
  149  budget or final budget to the manager or administrator of the
  150  local general-purpose government or the local governing
  151  authority. The manager or administrator shall post the tentative
  152  budget or final budget on the website of the local general
  153  purpose government or governing authority. This subsection and
  154  subsection (3) do not apply to water management districts as
  155  defined in s. 373.019.
  156         (7) If the governing body of a special district amends the
  157  budget pursuant to paragraph (6)(c), the adopted amendment must
  158  be posted on the official website of the special district within
  159  5 days after adoption and must remain on the website for at
  160  least 2 years. If the special district does not operate an
  161  official website, the special district must, within a reasonable
  162  period of time as established by the local general-purpose
  163  government or governments in which the special district is
  164  located or the local governing authority to which the district
  165  is dependent, transmit the adopted amendment to the manager or
  166  administrator of the local general-purpose government or
  167  governing authority. The manager or administrator shall post the
  168  adopted amendment on the website of the local general-purpose
  169  government or governing authority.
  170         Section 5. Subsection (5) is added to section 189.02,
  171  Florida Statutes, to read:
  172         189.02 Dependent special districts.—
  173         (5) The Legislature may create dependent special districts
  174  by special act at the request or with the consent of the local
  175  government upon which it is dependent.
  176         Section 6. Section 189.022, Florida Statutes, is created to
  177  read:
  178         189.022 Status statement.—The charter of a newly created
  179  dependent special district shall contain, and where practical
  180  and feasible, the charter of an existing dependent special
  181  district shall be amended to contain, a reference to the status
  182  of the special district as dependent. When necessary, the status
  183  statement shall be amended to conform to the department’s
  184  determination or declaratory statement regarding the status of
  185  the district.
  186         Section 7. Subsection (5) of section 189.031, Florida
  187  Statutes, is amended to read:
  188         189.031 Legislative intent for the creation of independent
  189  special districts; special act prohibitions; model elements and
  190  other requirements; local general-purpose government/Governor
  191  and Cabinet creation authorizations.—
  192         (5) STATUS STATEMENT.—After October 1, 1997, The charter of
  193  a any newly created independent special district shall contain,
  194  and, where as practical and feasible, the charter of an existing
  195  independent a preexisting special district shall be amended to
  196  contain, a reference to the status of the special district as
  197  dependent or independent. When necessary, the status statement
  198  shall be amended to conform to with the department’s
  199  determination or declaratory statement regarding the status of
  200  the district.
  201         Section 8. Section 189.034, Florida Statutes, is
  202  transferred, renumbered as section 189.0651, Florida Statutes,
  203  and amended to read:
  204         189.0651 189.034 Oversight of special districts created by
  205  special act of the Legislature.—
  206         (1) This section applies to any special district created by
  207  special act of the Legislature.
  208         (2) If a special district fails to file required reports or
  209  requested information under s. 11.45(7), s. 218.32, s. 218.39,
  210  or s. 218.503(3), with the appropriate state agency or office,
  211  the Legislative Auditing Committee or its designee shall provide
  212  written notice of the district’s noncompliance to the President
  213  of the Senate, the Speaker of the House of Representatives, the
  214  standing committees of the Senate and the House of
  215  Representatives charged with special district oversight as
  216  determined by the presiding officers of each respective chamber,
  217  and the legislators who represent a portion of the geographical
  218  jurisdiction of the special district.
  219         (2)(3) The Legislative Auditing Committee may convene a
  220  public hearing on the issue of noncompliance, as well as general
  221  oversight of the special district as provided in s. 189.068, at
  222  the direction of the President of the Senate and the Speaker of
  223  the House of Representatives.
  224         (4) Before the public hearing as provided in subsection
  225  (3), the special district shall provide the following
  226  information at the request of the Legislative Auditing
  227  Committee:
  228         (a) The district’s annual financial report for the prior
  229  fiscal year.
  230         (b) The district’s audit report for the previous fiscal
  231  year.
  232         (c) An annual report for the previous fiscal year providing
  233  a detailed review of the performance of the special district,
  234  including the following information:
  235         1. The purpose of the special district.
  236         2. The sources of funding for the special district.
  237         3. A description of the major activities, programs, and
  238  initiatives the special district undertook in the most recently
  239  completed fiscal year and the benchmarks or criteria under which
  240  the success or failure of the district was determined by its
  241  governing body.
  242         4. Any challenges or obstacles faced by the special
  243  district in fulfilling its purpose and related responsibilities.
  244         5. Ways the special district believes it could better
  245  fulfill its purpose and related responsibilities and a
  246  description of the actions that it intends to take during the
  247  ensuing fiscal year.
  248         6. Proposed changes to the special act that established the
  249  special district and justification for such changes.
  250         7. Any other information reasonably required to provide the
  251  Legislative Auditing Committee with an accurate understanding of
  252  the purpose for which the special district exists and how it is
  253  fulfilling its responsibilities to accomplish that purpose.
  254         8. Any reasons for the district’s noncompliance.
  255         9. Whether the district is currently in compliance.
  256         10. Plans to correct any recurring issues of noncompliance.
  257         11. Efforts to promote transparency, including maintenance
  258  of the district’s website in accordance with s. 189.069.
  259         Section 9. Section 189.035, Florida Statutes, is
  260  transferred, renumbered as section 189.0652, Florida Statutes,
  261  and amended to read:
  262         189.0652 189.035 Oversight of special districts created by
  263  local ordinance or enacted by local resolution.—
  264         (1) This section applies to any special district created by
  265  local ordinance or enacted by local resolution.
  266         (2) If a special district fails to file required reports or
  267  requested information under s. 11.45(7), s. 218.32, s. 218.39,
  268  or s. 218.503(3) with the appropriate state agency or office,
  269  the Legislative Auditing Committee or its designee shall provide
  270  written notice of the district’s noncompliance to the chair or
  271  equivalent of the local general-purpose government.
  272         (2)(3) The chair or equivalent of the local general-purpose
  273  government may convene a public hearing on the issue of
  274  noncompliance, as well as general oversight of the special
  275  district as provided in s. 189.068, within 3 months after
  276  receipt of notice of noncompliance from the Legislative Auditing
  277  Committee. Within 30 days after receiving written notice of
  278  noncompliance, the local general-purpose government shall notify
  279  the Legislative Auditing Committee as to whether a hearing under
  280  this section will be held and, if so, provide the date, time,
  281  and place of the hearing.
  282         (4) Before the public hearing as provided in subsection
  283  (3), the special district shall provide the following
  284  information at the request of the local general-purpose
  285  government:
  286         (a) The district’s annual financial report for the previous
  287  fiscal year.
  288         (b) The district’s audit report for the previous fiscal
  289  year.
  290         (c) An annual report for the previous fiscal year, which
  291  must provide a detailed review of the performance of the special
  292  district and include the following information:
  293         1. The purpose of the special district.
  294         2. The sources of funding for the special district.
  295         3. A description of the major activities, programs, and
  296  initiatives the special district undertook in the most recently
  297  completed fiscal year and the benchmarks or criteria under which
  298  the success or failure of the district was determined by its
  299  governing body.
  300         4. Any challenges or obstacles faced by the special
  301  district in fulfilling its purpose and related responsibilities.
  302         5. Ways in which the special district believes that it
  303  could better fulfill its purpose and related responsibilities
  304  and a description of the actions that it intends to take during
  305  the ensuing fiscal year.
  306         6. Proposed changes to the ordinance or resolution that
  307  established the special district and justification for such
  308  changes.
  309         7. Any other information reasonably required to provide the
  310  reviewing entity with an accurate understanding of the purpose
  311  for which the special district exists and how it is fulfilling
  312  its responsibilities to accomplish that purpose.
  313         8. Any reasons for the district’s noncompliance.
  314         9. Whether the district is currently in compliance.
  315         10. Plans to correct any recurring issues of noncompliance.
  316         11. Efforts to promote transparency, including maintenance
  317  of the district’s website in accordance with s. 189.069.
  318         (3)(5) If the local general-purpose government convenes a
  319  public hearing under s. 189.0652(2) this section, it shall
  320  provide the department and the Legislative Auditing Committee
  321  with a report containing its findings and conclusions within 60
  322  days after completion of the public hearing.
  323         Section 10. Section 189.061, Florida Statutes, is amended
  324  to read:
  325         189.061 Official list of special districts.—
  326         (1) The department shall maintain the official list of
  327  special districts. The official list of special districts shall
  328  include all special districts in this state and shall indicate
  329  the independent or dependent status of each district. All
  330  special districts on the list shall be sorted by county. The
  331  definitions in s. 189.012 shall be the criteria for
  332  determination of the independent or dependent status of each
  333  special district on the official list. The status of community
  334  development districts shall be independent on the official list
  335  of special districts.
  336         (2) The official list shall be produced by the department
  337  after the department has notified each special district that is
  338  currently reporting to the department, the Department of
  339  Financial Services pursuant to s. 218.32, or the Auditor General
  340  pursuant to s. 218.39. Upon notification, each special district
  341  shall submit, within 60 days, its determination of its status.
  342  If a special district does not submit its status to the
  343  department within 60 days, the department may determine the
  344  status of that district. After such determination of status is
  345  completed, the department shall render the determination to an
  346  agent of the special district. The determination submitted by a
  347  special district shall be consistent with the status reported in
  348  the most recent local government audit of district activities
  349  submitted to the Auditor General pursuant to s. 218.39.
  350         (3) The Department of Financial Services shall provide the
  351  department with a list of dependent special districts reporting
  352  pursuant to s. 218.32 for inclusion on the official list of
  353  special districts.
  354         (4) If a special district does not submit its status to the
  355  department within the required time period, then the department
  356  shall have the authority to determine the status of said
  357  district. After such determination of status is completed, the
  358  department shall render the determination to an agent of the
  359  special district.
  360         (4)(5) The official list of special districts shall be
  361  available on the department’s website and must include a link to
  362  the website of each special district that provides web-based
  363  access to the public of the information and documentation
  364  required under s. 189.069.
  365         (5)(6) The official list of special districts or the
  366  determination of status does not constitute final agency action
  367  pursuant to chapter 120. If the status of a special district on
  368  the official list is inconsistent with the status submitted by
  369  the district, the district may request the department to issue a
  370  declaratory statement setting forth the requirements necessary
  371  to resolve the inconsistency. If necessary, upon issuance of a
  372  declaratory statement by the department which is not appealed
  373  pursuant to chapter 120, the governing body of any special
  374  district receiving such a declaratory statement shall apply to
  375  the entity which originally established the district for an
  376  amendment to its charter correcting the specified defects in its
  377  original charter. This amendment shall be for the sole purpose
  378  of resolving inconsistencies between a district charter and the
  379  status of a district as it appears on the official list.
  380         Section 11. Subsections (1), (2), and (3) of section
  381  189.064, Florida Statutes, are amended to read:
  382         189.064 Special District Accountability Program; duties and
  383  responsibilities.—The Special District Accountability Program of
  384  the department has the following duties:
  385         (1) Electronically publishing special district
  386  noncompliance status reports from the Department of Management
  387  Services, the Department of Financial Services, the Division of
  388  Bond Finance of the State Board of Administration, the Auditor
  389  General, and the Legislative Auditing Committee, for the
  390  reporting required in ss. 112.63, 218.32, 218.38, and 218.39.
  391  The noncompliance reports must list those special districts that
  392  did not comply with the statutory reporting requirements and be
  393  made available to the public electronically.
  394         (2) Maintaining the official list of special districts as
  395  set forth in s. 189.061.
  396         (3) Publishing and updating of a “Florida Special District
  397  Handbook” that contains, at a minimum:
  398         (a) A section that specifies definitions of special
  399  districts and status distinctions in the statutes.
  400         (b) A section or sections that specify current statutory
  401  provisions for special district creation, implementation,
  402  modification, dissolution, and operating procedures.
  403         (c) A section that summarizes the reporting requirements
  404  applicable to all types of special districts as provided in ss.
  405  189.015 and 189.016.
  406         (d) A summary of the most recent public facilities report,
  407  the evaluation and appraisal notification schedule as required
  408  under s. 189.08(2)(a), and the Internet address of the full
  409  report and schedule.
  410         Section 12. Section 189.0653, Florida Statutes, is created
  411  to read:
  412         189.0653 Public hearing on noncompliance.—Before the public
  413  hearing as provided in s. 189.0651(2) or s. 189.0652(2) is held,
  414  the special district shall provide the following information at
  415  the request of the local general-purpose government or the
  416  Legislative Auditing Committee, as appropriate:
  417         (1) The district’s annual financial report for the previous
  418  fiscal year.
  419         (2) The district’s audit report for the previous fiscal
  420  year.
  421         (3) An annual report for the previous fiscal year, which
  422  must provide a detailed review of the performance of the special
  423  district and include the following information:
  424         (a) The purpose of the special district.
  425         (b) The sources of funding for the special district.
  426         (c) A description of the major activities, programs, and
  427  initiatives the special district undertook in the most recently
  428  completed fiscal year and the benchmarks or criteria under which
  429  the success or failure of the district was determined by its
  430  governing body.
  431         (d) Any challenges or obstacles faced by the special
  432  district in fulfilling its purpose and related responsibilities.
  433         (e) Ways in which the special district believes that it
  434  could better fulfill its purpose and related responsibilities
  435  and a description of the actions that it intends to take during
  436  the ensuing fiscal year.
  437         (f) Proposed changes to the ordinance or resolution that
  438  established the special district and justification for such
  439  changes.
  440         (g) Any other information reasonably required to provide
  441  the reviewing entity with an accurate understanding of the
  442  purpose for which the special district exists and how it is
  443  fulfilling its responsibilities to accomplish that purpose.
  444         (h) Any reasons for the district’s noncompliance.
  445         (i) Whether the district is currently in compliance.
  446         (j) Plans to correct any recurring issues of noncompliance.
  447         (k) Efforts to promote transparency, including maintenance
  448  of the district’s website in accordance with s. 189.069.
  449         Section 13. Subsection (2) of section 189.067, Florida
  450  Statutes, is amended to read:
  451         189.067 Failure of district to disclose financial reports.—
  452         (2) Failure of a special district to comply with the
  453  actuarial and financial reporting requirements under s. 112.63,
  454  s. 218.32, or s. 218.39 after the procedures of subsection (1)
  455  are exhausted shall be deemed final action of the special
  456  district. The actuarial and financial reporting requirements are
  457  declared to be essential requirements of law. Remedies for
  458  noncompliance with ss. 218.32 and 218.39 shall be as provided in
  459  ss. 189.0651 and 189.0652 189.034 and 189.035. Remedy for
  460  noncompliance with s. 112.63 shall be as set forth in subsection
  461  (4).
  462         Section 14. Paragraphs (a), (b), and (c) of subsection (2)
  463  of section 189.068, Florida Statutes, are amended to read:
  464         189.068 Special districts; authority for oversight; general
  465  oversight review process.—
  466         (2) Special districts may be reviewed for general oversight
  467  purposes under this section as follows:
  468         (a) All special districts created by special act may be
  469  reviewed by the Legislature using the public hearing process
  470  provided in s. 189.0651(2) 189.034.
  471         (b) All special districts created by local ordinance or
  472  resolution may be reviewed by the local general-purpose
  473  government that enacted the ordinance or resolution using the
  474  public hearing process provided in s. 189.0652(2) 189.035.
  475         (c) All dependent special districts not created by special
  476  act may be reviewed by the local general-purpose government upon
  477  to which they are dependent.
  478         Section 15. Section 189.069, Florida Statutes, is amended
  479  to read:
  480         189.069 Special districts; required reporting of
  481  information; web-based public access.—
  482         (1) Beginning on October 1, 2015, or by the end of the
  483  first full fiscal year after its creation, each special district
  484  shall maintain an official Internet website containing the
  485  information required by this section in accordance with s.
  486  189.016. Special districts shall submit their official Internet
  487  website addresses to the department.
  488         (a) Independent special districts shall maintain a separate
  489  Internet website.
  490         (b) Dependent special districts shall be prominently
  491  preeminently displayed on the home page of the Internet website
  492  of the local general-purpose government upon which it is
  493  dependent that created the special district with a hyperlink to
  494  such webpages as are necessary to provide the information
  495  required by this section. Dependent special districts may
  496  maintain a separate Internet website providing the information
  497  required by this section.
  498         (2)(a) A special district shall post the following
  499  information, at a minimum, on the district’s official website:
  500         1. The full legal name of the special district.
  501         2. The public purpose of the special district.
  502         3. The name, address, e-mail address, and, if applicable,
  503  the term and appointing authority for each member of the
  504  governing body of the special district.
  505         4. The fiscal year of the special district.
  506         5. The full text of the special district’s charter, the
  507  date of establishment, the establishing entity, and the statute
  508  or statutes under which the special district operates, if
  509  different from the statute or statutes under which the special
  510  district was established. Community development districts may
  511  reference chapter 190 as the uniform charter, but must include
  512  information relating to any grant of special powers.
  513         6. The mailing address, e-mail address, telephone number,
  514  and Internet website uniform resource locator of the special
  515  district.
  516         7. A description of the boundaries or service area of, and
  517  the services provided by, the special district.
  518         8. A listing of all taxes, fees, assessments, or charges
  519  imposed and collected by the special district, including the
  520  rates or amounts for the fiscal year and the statutory authority
  521  for the levy of the tax, fee, assessment, or charge. For
  522  purposes of this subparagraph, charges do not include patient
  523  charges by a hospital or other health care provider.
  524         9. The primary contact information for the special district
  525  for purposes of communication from the department.
  526         10. A code of ethics adopted by the special district, if
  527  applicable, and a hyperlink to generally applicable ethics
  528  provisions.
  529         11. The budget of each special district, in addition to
  530  amendments in accordance with s. 189.016.
  531         12. The final, complete audit report for the most recent
  532  completed fiscal year, and audit reports required by law or
  533  authorized by the governing body of the special district.
  534         13. A listing of its regularly scheduled public meetings
  535  for the year. The schedule shall include the date, time, and
  536  location of each such meeting.
  537         14. The link to the Department of Financial Services’
  538  website as set forth in s. 218.32(1)(g).
  539         (b) The department’s Internet website list of special
  540  districts in the state required under s. 189.061 shall include a
  541  link for each special district that provides web-based access to
  542  the public for all information and documentation required for
  543  submission to the department pursuant to subsection (1).
  544         Section 16. For the purpose of incorporating the amendment
  545  made by this act to section 189.016, Florida Statutes, in
  546  references thereto, paragraph (e) of subsection (2) and
  547  paragraph (g) of subsection (3) of section 189.074, Florida
  548  Statutes, are reenacted to read:
  549         189.074 Voluntary merger of independent special districts.
  550  Two or more contiguous independent special districts created by
  551  special act which have similar functions and elected governing
  552  bodies may elect to merge into a single independent district
  553  through the act of merging the component independent special
  554  districts.
  555         (2) JOINT MERGER PLAN BY RESOLUTION.—The governing bodies
  556  of two or more contiguous independent special districts may, by
  557  joint resolution, endorse a proposed joint merger plan to
  558  commence proceedings to merge the districts pursuant to this
  559  section.
  560         (e) After the final public hearing, the governing bodies
  561  shall notify the supervisors of elections of the applicable
  562  counties in which district lands are located of the adoption of
  563  the resolution by each governing body. The supervisors of
  564  elections shall schedule a separate referendum for each
  565  component independent special district. The referenda may be
  566  held in each district on the same day, or on different days, but
  567  no more than 20 days apart.
  568         1. Notice of a referendum on the merger of independent
  569  special districts must be provided pursuant to the notice
  570  requirements in s. 100.342. At a minimum, the notice must
  571  include:
  572         a. A brief summary of the resolution and joint merger plan;
  573         b. A statement as to where a copy of the resolution and
  574  joint merger plan may be examined;
  575         c. The names of the component independent special districts
  576  to be merged and a description of their territory;
  577         d. The times and places at which the referendum will be
  578  held; and
  579         e. Such other matters as may be necessary to call, provide
  580  for, and give notice of the referendum and to provide for the
  581  conduct thereof and the canvass of the returns.
  582         2. The referenda must be held in accordance with the
  583  Florida Election Code and may be held pursuant to ss. 101.6101
  584  101.6107. All costs associated with the referenda shall be borne
  585  by the respective component independent special district.
  586         3. The ballot question in such referendum placed before the
  587  qualified electors of each component independent special
  588  district to be merged must be in substantially the following
  589  form:
  590  
  591         “Shall ...(name of component independent special
  592  district)... and ...(name of component independent special
  593  district or districts)... be merged into ...(name of newly
  594  merged independent district)...?
  595  
  596         ....YES
  597         ....NO”
  598  
  599         4. If the component independent special districts proposing
  600  to merge have disparate millage rates, the ballot question in
  601  the referendum placed before the qualified electors of each
  602  component independent special district must be in substantially
  603  the following form:
  604  
  605         “Shall ...(name of component independent special
  606  district)... and ...(name of component independent special
  607  district or districts)... be merged into ...(name of newly
  608  merged independent district)... if the voter-approved maximum
  609  millage rate within each independent special district will not
  610  increase absent a subsequent referendum?
  611  
  612         ....YES
  613         ....NO”
  614  
  615         5. In any referendum held pursuant to this section, the
  616  ballots shall be counted, returns made and canvassed, and
  617  results certified in the same manner as other elections or
  618  referenda for the component independent special districts.
  619         6. The merger may not take effect unless a majority of the
  620  votes cast in each component independent special district are in
  621  favor of the merger. If one of the component districts does not
  622  obtain a majority vote, the referendum fails, and merger does
  623  not take effect.
  624         7. If the merger is approved by a majority of the votes
  625  cast in each component independent special district, the merged
  626  independent district is created. Upon approval, the merged
  627  independent district shall notify the Special District
  628  Accountability Program pursuant to s. 189.016(2) and the local
  629  general-purpose governments in which any part of the component
  630  independent special districts is situated pursuant to s.
  631  189.016(7).
  632         8. If the referendum fails, the merger process under this
  633  subsection may not be initiated for the same purpose within 2
  634  years after the date of the referendum.
  635         (3) QUALIFIED ELECTOR-INITIATED MERGER PLAN.—The qualified
  636  electors of two or more contiguous independent special districts
  637  may commence a merger proceeding by each filing a petition with
  638  the governing body of their respective independent special
  639  district proposing to be merged. The petition must contain the
  640  signatures of at least 40 percent of the qualified electors of
  641  each component independent special district and must be
  642  submitted to the appropriate component independent special
  643  district governing body no later than 1 year after the start of
  644  the qualified elector-initiated merger process.
  645         (g) After the final public hearing, the governing bodies
  646  shall notify the supervisors of elections of the applicable
  647  counties in which district lands are located of the adoption of
  648  the resolution by each governing body. The supervisors of
  649  elections shall schedule a date for the separate referenda for
  650  each district. The referenda may be held in each district on the
  651  same day, or on different days, but no more than 20 days apart.
  652         1. Notice of a referendum on the merger of the component
  653  independent special districts must be provided pursuant to the
  654  notice requirements in s. 100.342. At a minimum, the notice must
  655  include:
  656         a. A brief summary of the resolution and elector-initiated
  657  merger plan;
  658         b. A statement as to where a copy of the resolution and
  659  petition for merger may be examined;
  660         c. The names of the component independent special districts
  661  to be merged and a description of their territory;
  662         d. The times and places at which the referendum will be
  663  held; and
  664         e. Such other matters as may be necessary to call, provide
  665  for, and give notice of the referendum and to provide for the
  666  conduct thereof and the canvass of the returns.
  667         2. The referenda must be held in accordance with the
  668  Florida Election Code and may be held pursuant to ss. 101.6101
  669  101.6107. All costs associated with the referenda shall be borne
  670  by the respective component independent special district.
  671         3. The ballot question in such referendum placed before the
  672  qualified electors of each component independent special
  673  district to be merged must be in substantially the following
  674  form:
  675  
  676         “Shall ...(name of component independent special
  677  district)... and ...(name of component independent special
  678  district or districts)... be merged into ...(name of newly
  679  merged independent district)...?
  680  
  681         ....YES
  682         ....NO”
  683  
  684         4. If the component independent special districts proposing
  685  to merge have disparate millage rates, the ballot question in
  686  the referendum placed before the qualified electors of each
  687  component independent special district must be in substantially
  688  the following form:
  689  
  690         “Shall ...(name of component independent special
  691  district)... and ...(name of component independent special
  692  district or districts)... be merged into ...(name of newly
  693  merged independent district)... if the voter-approved maximum
  694  millage rate within each independent special district will not
  695  increase absent a subsequent referendum?
  696  
  697         ....YES
  698         ....NO”
  699  
  700         5. In any referendum held pursuant to this section, the
  701  ballots shall be counted, returns made and canvassed, and
  702  results certified in the same manner as other elections or
  703  referenda for the component independent special districts.
  704         6. The merger may not take effect unless a majority of the
  705  votes cast in each component independent special district are in
  706  favor of the merger. If one of the component independent special
  707  districts does not obtain a majority vote, the referendum fails,
  708  and merger does not take effect.
  709         7. If the merger is approved by a majority of the votes
  710  cast in each component independent special district, the merged
  711  district shall notify the Special District Accountability
  712  Program pursuant to s. 189.016(2) and the local general-purpose
  713  governments in which any part of the component independent
  714  special districts is situated pursuant to s. 189.016(7).
  715         8. If the referendum fails, the merger process under this
  716  subsection may not be initiated for the same purpose within 2
  717  years after the date of the referendum.
  718         Section 17. This act shall take effect October 1, 2015.