Florida Senate - 2015                             CS for SB 1388
       
       
        
       By the Committee on Community Affairs; and Senator Stargel
       
       
       
       
       
       578-03183-15                                          20151388c1
    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) Minutes of meetings of the special district’s governing
  422  body for the previous fiscal year and the current fiscal year to
  423  date.
  424         (4) A report for the previous fiscal year providing the
  425  following information:
  426         (a) The purpose of the special district.
  427         (b) The sources of funding for the special district.
  428         (c) A description of the major activities, programs, and
  429  initiatives the special district undertook in the most recently
  430  completed fiscal year and the benchmarks or criteria under which
  431  the success or failure of the district was or will be determined
  432  by its governing body.
  433         (d) Any challenges or obstacles faced by the special
  434  district in fulfilling its purpose and related responsibilities.
  435         (e) Ways in which the special district’s governing body
  436  believes that it could better fulfill the purpose of the special
  437  district and a description of the actions that it intends to
  438  take during the next and subsequent fiscal years.
  439         (f) Proposed changes to the special act, ordinance, or
  440  resolution, as appropriate, which established the special
  441  district and justification for such changes.
  442         (g) Any other information reasonably required to provide
  443  the reviewing entity with an accurate understanding of the
  444  purpose of the special district and how it is acting to fulfill
  445  that purpose.
  446         (h) Any reasons for the district’s noncompliance resulting
  447  in the public hearing.
  448         (i) Whether the district is currently in compliance.
  449         (j) Plans to correct any recurring issues of noncompliance.
  450         (k) Efforts to promote transparency, including a statement
  451  as to whether the district’s website complies with s. 189.069.
  452         Section 13. Subsection (2) of section 189.067, Florida
  453  Statutes, is amended to read:
  454         189.067 Failure of district to disclose financial reports.—
  455         (2) Failure of a special district to comply with the
  456  actuarial and financial reporting requirements under s. 112.63,
  457  s. 218.32, or s. 218.39 after the procedures of subsection (1)
  458  are exhausted shall be deemed final action of the special
  459  district. The actuarial and financial reporting requirements are
  460  declared to be essential requirements of law. Remedies for
  461  noncompliance with ss. 218.32 and 218.39 shall be as provided in
  462  ss. 189.0651 and 189.0652 189.034 and 189.035. Remedy for
  463  noncompliance with s. 112.63 shall be as set forth in subsection
  464  (4).
  465         Section 14. Paragraphs (a), (b), and (c) of subsection (2)
  466  of section 189.068, Florida Statutes, are amended to read:
  467         189.068 Special districts; authority for oversight; general
  468  oversight review process.—
  469         (2) Special districts may be reviewed for general oversight
  470  purposes under this section as follows:
  471         (a) All special districts created by special act may be
  472  reviewed by the Legislature using the public hearing process
  473  provided in s. 189.0651(2) 189.034.
  474         (b) All special districts created by local ordinance or
  475  resolution may be reviewed by the local general-purpose
  476  government that enacted the ordinance or resolution using the
  477  public hearing process provided in s. 189.0652(2) 189.035.
  478         (c) All dependent special districts not created by special
  479  act may be reviewed by the local general-purpose government upon
  480  to which they are dependent.
  481         Section 15. Section 189.069, Florida Statutes, is amended
  482  to read:
  483         189.069 Special districts; required reporting of
  484  information; web-based public access.—
  485         (1) Beginning on October 1, 2015, or by the end of the
  486  first full fiscal year after its creation, each special district
  487  shall maintain an official Internet website containing the
  488  information required by this section in accordance with s.
  489  189.016. Special districts shall submit their official Internet
  490  website addresses to the department.
  491         (a) Independent special districts shall maintain a separate
  492  Internet website.
  493         (b) Dependent special districts shall be prominently
  494  preeminently displayed on the home page of the Internet website
  495  of the local general-purpose government upon which it is
  496  dependent that created the special district with a hyperlink to
  497  such webpages as are necessary to provide the information
  498  required by this section. Dependent special districts may
  499  maintain a separate Internet website providing the information
  500  required by this section.
  501         (2)(a) A special district shall post the following
  502  information, at a minimum, on the district’s official website:
  503         1. The full legal name of the special district.
  504         2. The public purpose of the special district.
  505         3. The name, address, e-mail address, and, if applicable,
  506  the term and appointing authority for each member of the
  507  governing body of the special district.
  508         4. The fiscal year of the special district.
  509         5. The full text of the special district’s charter, the
  510  date of establishment, the establishing entity, and the statute
  511  or statutes under which the special district operates, if
  512  different from the statute or statutes under which the special
  513  district was established. Community development districts may
  514  reference chapter 190 as the uniform charter, but must include
  515  information relating to any grant of special powers.
  516         6. The mailing address, e-mail address, telephone number,
  517  and Internet website uniform resource locator of the special
  518  district.
  519         7. A description of the boundaries or service area of, and
  520  the services provided by, the special district.
  521         8. A listing of all taxes, fees, assessments, or charges
  522  imposed and collected by the special district, including the
  523  rates or amounts for the fiscal year and the statutory authority
  524  for the levy of the tax, fee, assessment, or charge. For
  525  purposes of this subparagraph, charges do not include patient
  526  charges by a hospital or other health care provider.
  527         9. The primary contact information for the special district
  528  for purposes of communication from the department.
  529         10. A code of ethics adopted by the special district, if
  530  applicable, and a hyperlink to generally applicable ethics
  531  provisions.
  532         11. The budget of each special district, in addition to
  533  amendments in accordance with s. 189.016.
  534         12. The final, complete audit report for the most recent
  535  completed fiscal year, and audit reports required by law or
  536  authorized by the governing body of the special district.
  537         13. A listing of its regularly scheduled public meetings
  538  for the year. The schedule shall include the date, time, and
  539  location of each such meeting.
  540         14. The link to the Department of Financial Services’
  541  website as set forth in s. 218.32(1)(g).
  542         (b) The department’s Internet website list of special
  543  districts in the state required under s. 189.061 shall include a
  544  link for each special district that provides web-based access to
  545  the public for all information and documentation required for
  546  submission to the department pursuant to subsection (1).
  547         Section 16. For the purpose of incorporating the amendment
  548  made by this act to section 189.016, Florida Statutes, in
  549  references thereto, paragraph (e) of subsection (2) and
  550  paragraph (g) of subsection (3) of section 189.074, Florida
  551  Statutes, are reenacted to read:
  552         189.074 Voluntary merger of independent special districts.
  553  Two or more contiguous independent special districts created by
  554  special act which have similar functions and elected governing
  555  bodies may elect to merge into a single independent district
  556  through the act of merging the component independent special
  557  districts.
  558         (2) JOINT MERGER PLAN BY RESOLUTION.—The governing bodies
  559  of two or more contiguous independent special districts may, by
  560  joint resolution, endorse a proposed joint merger plan to
  561  commence proceedings to merge the districts pursuant to this
  562  section.
  563         (e) After the final public hearing, the governing bodies
  564  shall notify the supervisors of elections of the applicable
  565  counties in which district lands are located of the adoption of
  566  the resolution by each governing body. The supervisors of
  567  elections shall schedule a separate referendum for each
  568  component independent special district. The referenda may be
  569  held in each district on the same day, or on different days, but
  570  no more than 20 days apart.
  571         1. Notice of a referendum on the merger of independent
  572  special districts must be provided pursuant to the notice
  573  requirements in s. 100.342. At a minimum, the notice must
  574  include:
  575         a. A brief summary of the resolution and joint merger plan;
  576         b. A statement as to where a copy of the resolution and
  577  joint merger plan may be examined;
  578         c. The names of the component independent special districts
  579  to be merged and a description of their territory;
  580         d. The times and places at which the referendum will be
  581  held; and
  582         e. Such other matters as may be necessary to call, provide
  583  for, and give notice of the referendum and to provide for the
  584  conduct thereof and the canvass of the returns.
  585         2. The referenda must be held in accordance with the
  586  Florida Election Code and may be held pursuant to ss. 101.6101
  587  101.6107. All costs associated with the referenda shall be borne
  588  by the respective component independent special district.
  589         3. The ballot question in such referendum placed before the
  590  qualified electors of each component independent special
  591  district to be merged must be in substantially the following
  592  form:
  593  
  594         “Shall ...(name of component independent special
  595  district)... and ...(name of component independent special
  596  district or districts)... be merged into ...(name of newly
  597  merged independent district)...?
  598  
  599         ....YES
  600         ....NO”
  601  
  602         4. If the component independent special districts proposing
  603  to merge have disparate millage rates, the ballot question in
  604  the referendum placed before the qualified electors of each
  605  component independent special district must be in substantially
  606  the following form:
  607  
  608         “Shall ...(name of component independent special
  609  district)... and ...(name of component independent special
  610  district or districts)... be merged into ...(name of newly
  611  merged independent district)... if the voter-approved maximum
  612  millage rate within each independent special district will not
  613  increase absent a subsequent referendum?
  614  
  615         ....YES
  616         ....NO”
  617  
  618         5. In any referendum held pursuant to this section, the
  619  ballots shall be counted, returns made and canvassed, and
  620  results certified in the same manner as other elections or
  621  referenda for the component independent special districts.
  622         6. The merger may not take effect unless a majority of the
  623  votes cast in each component independent special district are in
  624  favor of the merger. If one of the component districts does not
  625  obtain a majority vote, the referendum fails, and merger does
  626  not take effect.
  627         7. If the merger is approved by a majority of the votes
  628  cast in each component independent special district, the merged
  629  independent district is created. Upon approval, the merged
  630  independent district shall notify the Special District
  631  Accountability Program pursuant to s. 189.016(2) and the local
  632  general-purpose governments in which any part of the component
  633  independent special districts is situated pursuant to s.
  634  189.016(7).
  635         8. If the referendum fails, the merger process under this
  636  subsection may not be initiated for the same purpose within 2
  637  years after the date of the referendum.
  638         (3) QUALIFIED ELECTOR-INITIATED MERGER PLAN.—The qualified
  639  electors of two or more contiguous independent special districts
  640  may commence a merger proceeding by each filing a petition with
  641  the governing body of their respective independent special
  642  district proposing to be merged. The petition must contain the
  643  signatures of at least 40 percent of the qualified electors of
  644  each component independent special district and must be
  645  submitted to the appropriate component independent special
  646  district governing body no later than 1 year after the start of
  647  the qualified elector-initiated merger process.
  648         (g) After the final public hearing, the governing bodies
  649  shall notify the supervisors of elections of the applicable
  650  counties in which district lands are located of the adoption of
  651  the resolution by each governing body. The supervisors of
  652  elections shall schedule a date for the separate referenda for
  653  each district. The referenda may be held in each district on the
  654  same day, or on different days, but no more than 20 days apart.
  655         1. Notice of a referendum on the merger of the component
  656  independent special districts must be provided pursuant to the
  657  notice requirements in s. 100.342. At a minimum, the notice must
  658  include:
  659         a. A brief summary of the resolution and elector-initiated
  660  merger plan;
  661         b. A statement as to where a copy of the resolution and
  662  petition for merger may be examined;
  663         c. The names of the component independent special districts
  664  to be merged and a description of their territory;
  665         d. The times and places at which the referendum will be
  666  held; and
  667         e. Such other matters as may be necessary to call, provide
  668  for, and give notice of the referendum and to provide for the
  669  conduct thereof and the canvass of the returns.
  670         2. The referenda must be held in accordance with the
  671  Florida Election Code and may be held pursuant to ss. 101.6101
  672  101.6107. All costs associated with the referenda shall be borne
  673  by the respective component independent special district.
  674         3. The ballot question in such referendum placed before the
  675  qualified electors of each component independent special
  676  district to be merged must be in substantially the following
  677  form:
  678  
  679         “Shall ...(name of component independent special
  680  district)... and ...(name of component independent special
  681  district or districts)... be merged into ...(name of newly
  682  merged independent district)...?
  683  
  684         ....YES
  685         ....NO”
  686  
  687         4. If the component independent special districts proposing
  688  to merge have disparate millage rates, the ballot question in
  689  the referendum placed before the qualified electors of each
  690  component independent special district must be in substantially
  691  the following form:
  692  
  693         “Shall ...(name of component independent special
  694  district)... and ...(name of component independent special
  695  district or districts)... be merged into ...(name of newly
  696  merged independent district)... if the voter-approved maximum
  697  millage rate within each independent special district will not
  698  increase absent a subsequent referendum?
  699  
  700         ....YES
  701         ....NO”
  702  
  703         5. In any referendum held pursuant to this section, the
  704  ballots shall be counted, returns made and canvassed, and
  705  results certified in the same manner as other elections or
  706  referenda for the component independent special districts.
  707         6. The merger may not take effect unless a majority of the
  708  votes cast in each component independent special district are in
  709  favor of the merger. If one of the component independent special
  710  districts does not obtain a majority vote, the referendum fails,
  711  and merger does not take effect.
  712         7. If the merger is approved by a majority of the votes
  713  cast in each component independent special district, the merged
  714  district shall notify the Special District Accountability
  715  Program pursuant to s. 189.016(2) and the local general-purpose
  716  governments in which any part of the component independent
  717  special districts is situated pursuant to s. 189.016(7).
  718         8. If the referendum fails, the merger process under this
  719  subsection may not be initiated for the same purpose within 2
  720  years after the date of the referendum.
  721         Section 17. This act shall take effect October 1, 2015.