The Florida Senate

189.418  Reports; audits.--

(1)  When a new special district is created, the district must forward to the department, within 30 days after the adoption of the special act, rule, ordinance, resolution, or other document that provides for the creation of the district, a copy of the document. In addition to the document or documents that create the district, the district must also submit a map of the district, showing any municipal boundaries that cross the district's boundaries, and any county lines if the district is located in more than one county. The department must notify the local government or other entity and the district within 30 days after receipt of the document or documents that create the district as to whether the district has been determined to be dependent or independent.

(2)  Any amendment, modification, or update of the document by which the district was created, including changes in boundaries, must be filed with the department within 30 days after adoption. The department may initiate proceedings against special districts as provided in ss. 189.421 and 189.422 for failure to file the information required by this subsection.

(3)  Each special district shall file with the local general-purpose governing authority or authorities within the geographic boundaries of the district a copy of:

(a)  The reports required by ss. 218.32 and 218.34;

(b)  A complete description of all new bonds as provided in s. 218.38(1); and

(c)  A map of the district and any subsequent boundary changes.

(4)  Each special district shall make provisions for an annual independent postaudit of its financial records as provided in s. 11.45. A copy of the audit shall be filed with the local governing authority or authorities.

(5)  All reports or information required to be filed with a local governing authority under ss. 11.45, 189.416, 189.417, 218.32, and 218.34 and this section shall:

(a)  When the local governing authority is a county, be filed with the clerk of the board of county commissioners.

(b)  When the district is a multicounty district, be filed with the clerk of the county commission in each county.

(c)  When the local governing authority is a municipality, be filed at the place designated by the municipal governing body.

History.--s. 10, ch. 79-183; s. 16, ch. 81-167; s. 25, ch. 89-169; s. 13, ch. 96-324.

Note.--Former s. 189.006.