Community Redevelopment

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• Community Redevelopment
• Agency Reporting
• From a Dependent
• Special District Perspective
• Jack Gaskins Jr.
• Department of Community Affairs
• Special District Information Program

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Presentations Topics

• Special Districts
• State Policy
• Basic Reporting Requirements
• Failure to comply
• Technical Assistance
• Enforcement

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• Department of Community Affairs, Special District
  Information Program
• Administers Chapter 189, Florida Statutes.
• Is a state special district clearinghouse
• Official List of Special Districts
• Provides technical assistance
• Florida Special District Handbook
• Sponsors training opportunities
• Florida Association of Special Districts 2007
  Annual Conference, June 2007, Ritz Carlton Golf
  Resort, Naples, Florida
• Certified District Manager Program
• Enforces compliance with reporting requirements
  when necessary

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Special Districts - Definitions

• A special district is a unit of local
  special-purpose government (e.g., specialized
  governmental functions, governing board with
  policy-making powers),
• created by general law, special act, local
  ordinance, or by rule of the Governor and
  Cabinet,
• operating within a limited geographical area.

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Special Districts - Definitions

• A special district is not a
• County or Municipality
• School District or Community College
• Municipal Service Taxing or Benefit Unit
• Board providing electrical service that is a
  political subdivision of a municipality or part
  of a municipality.

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Special Districts - Definitions

• CRAs are special districts because they
• are established by local ordinance pursuant to
  Florida Statute
• have special governmental purposes implemented by
  specialized functions and related prescribed
  powers
• have a governing board with policy-making powers
• operate within a limited geographical area

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Special Districts - Definitions

• Status For financial reporting and other
  purposes, special districts are classified as
  either
• Dependent (usually created by counties and
  municipalities, but exceptions apply)
• Independent (usually created by the Florida
  Legislature, but exceptions apply)

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Special Districts - Definitions

• Dependent Special Districts
• At least one of the following applies A single
  county or single municipality . . .
• has the same governing board members as the
  special district
• appoints the governing board members
• may remove governing board members at will during
  un-expired terms
• approves the budget
• may veto the budget
• CRAs are classified as dependent because at
  least one of the above applies.

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Special Districts - Definitions

• Independent Special Districts
• Do not have any dependent characteristics
• Usually multi-county

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Special Districts - Statistics

• Totals
• Oct. 2006 April 2007
• Dependent 597 598
• Independent 855 921
• Total 1,452 1,519

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Special Districts - Statistics

• Most Popular Functions (out of 59 functions)
• Oct. 2006 April
  2007
• Community Development 432 497
• Community Redevelopment 176 180
• Water Control 96 96
• Housing Authorities 93 93
• Fire Control 69 69
• Soil and Water Conservation 64 64

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Special Districts - Statistics

• Counties with the Most
• Oct. 2006 April 2007
• Hillsborough 123 131
• Miami-Dade 88 95
• Lee 84 92
• Palm Beach 88 90
• Broward 89 89
• Manatee 58 68

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State Policy

• Special districts . . .
• are just like municipalities and counties, except
  that special districts are units of local
  special-purpose government, as opposed to units
  of local general-purpose government
• serve a public purpose and must be held
  accountable to the public, local general-purpose
  governments, and state agencies

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State Policy

• Special districts . . .
• must cooperate and coordinate activities with
  local general-purpose governments and state
  agencies
• must comply with Chapter 189, Florida Statutes,
  (Uniform Special District Accountability Act of
  1989)

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State Policy

• Floridas laws, including the following, apply to
  special districts just as they do to counties and
  municipalities
• Ethics
• Government-in-the-Sunshine
• Financial Reporting (bonds, audits, revenues
  expenditures, etc.)
• Board Member Disclosures
• Retirement System Reporting

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Basic Reporting Requirements

• Creation Document Boundary Map (as amended)
• Registered Agent Office
• Annual Fee (175) and Update Form
• Regular Public Meeting Schedule
• Annual Budget
• Annual Financial Audit Report
• Annual Financial Report
• Two Bond Reports
• Three Retirement System Reports

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Basic Reporting Requirements

• Creation Document Boundary Map (as amended)
• File with the Department of Community Affairs,
  Special District Information Program

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Basic Reporting Requirements

• Registered Agent Office (name, address, e-mail,
  telephone, fax number)
• File and keep updated with
• Department of Community Affairs, Special District
  Information Program
• Local governing authority

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Basic Reporting Requirements

• Annual Fee and Update Form
• Annual Fee - 175 due to Department of Community
  Affairs by the deadline to avoid up to 50 in
  penalties.
• Update Form Combined with fee invoice form.
  The Registered Agent must review info on file
  about the CRA, update as necessary, sign and date
  it, and return it with the 175 fee. This
  information must be made available for state and
  local officials on the Official List of Special
  Districts On-Line.

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Basic Reporting Requirements

• Regular Public Meeting Schedule
• List the date, time and location of each
  scheduled meeting
• State that anyone wanting to appeal an official
  decision made on any subject at the meeting must
  have a verbatim record of the meeting that
  includes the testimony and evidence on which the
  appeal is based
• File with the local governing authority
  quarterly, semiannually, or annually
• Publish in a newspaper of general paid
  circulation (legal notices and classified
  advertisement section) in the county in which the
  CRA is located

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Basic Reporting Requirements

• Annual Budget
• Must be presented in accordance with generally
  accepted accounting principles
• The amount available from taxation and other
  sources, including amounts carried over from
  prior fiscal years, must equal the appropriations
  for expenditures and reserves
• Must regulate expenditures
• Must be contained within the general budget of
  the local governing authority (unless they agree
  to a separate budget)

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Basic Reporting Requirements

• Annual Budget
• Must be clearly stated as the budget of the CRA
• Do not expend or contract for expenditures in any
  fiscal year except in pursuance of budgeted
  appropriations
• Board adopts by resolution

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Basic Reporting Requirements

• Annual Financial Audit Report
• Threshold
• Revenues or expenditures greater than 100,000
• Revenues or expenditures between 50,000 and
  100,000, if a financial audit was not required
  the previous two fiscal years
• Note Dependent special districts that are
  component units (GASB 14 39, as amended) may be
  included in the audit of the appropriate county
  or municipality

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Basic Reporting Requirements

• Annual Financial Audit Report
• Filing Requirement
• Two copies with the Auditor General within 45
  days after delivery of the audit, but no later
  than 12 months after the fiscal year end
  (September 30)

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Basic Reporting Requirements

• Annual Financial Report
• (reflects revenues and expenditures)
• File if not a component unit of local
  general-purpose government
• If the CRA is a component unit, please make sure
  the local general-purpose government properly
  includes the CRA in their report. Otherwise, the
  Department of Financial Services must assume that
  the CRA will file separately
• Out of 91 special districts that did had not
  filed their FY 2004/2005 AFR by the deadline, 9
  were CRAs

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Basic Reporting Requirements

• Annual Financial Report
• Filing Requirement
• If an audit is required, file one copy with the
  Department of Financial Services within 45 days
  after delivery of the audit, but no later than 12
  months after the fiscal year end (September 30).
  Include one copy of the audit.
• If an audit is not required, file by April 30.

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Basic Reporting Requirements

• Two Bond Reports
• File with the State Board of Administration,
  Division of Bond Finance
• Advanced Notice of Bond Sale the day before or
  sooner when selling certain general obligation or
  revenue bonds, or closing on any similar
  long-term debt instrument
• Bond Information/Disclosure Form within 120
  days after the delivery of new general obligation
  bonds, revenue bonds, or any long-term debt that
  is outstanding for more than 12 months

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Basic Reporting Requirements

• Three Retirement System Reports
• File with the Department of Management Services,
  Division of Retirement
• Actuarial Impact Statement for Proposed Plan
  Amendments
• Actuarial Valuation Report
• Defined Contribution Report

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Failure to Comply

• If any of these are not filed with the local
  governing authority . . .
• Registered Agent and Office
• Regular Public Meeting Schedule
• Or any of these with the appropriate state agency
  . . .
• Annual Financial Audit Report
• Annual Financial Report
• Bond Reports
• Retirement System Reports

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Failure to Comply

• State agency or local general-purpose government
  notifies the Special District Information Program
• Program mails a certified technical assistance
  letter to the CRA and city or county and
  coordinates a time extension to comply
• If directed by the Joint Legislative Auditing
  Committee, initiates legal proceedings through
  the Circuit Court

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Failure to Comply

• Avoid Noncompliance Issues!
• Make sure you understand reporting requirements
• Maintain a technical assistance telephone list
  and use it when in doubt
• Note deadline dates on a calendar
• If problems arise, inform the appropriate
  agencies and the Special District Information
  Program

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Questions

• Jack Gaskins Jr.
• Direct [phone]
• Fax [phone]
• jack.gaskins_at_dca.state.fl.us
• www.FloridaSpecialDistricts.org
• Department of Community Affairs
• Special District Information Program
• 2555 Shumard Oak Boulevard
• Tallahassee, Florida 32399-2100