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The Florida Senate

2014 Florida Statutes

Title XIII PLANNING AND DEVELOPMENT
Chapter 189 UNIFORM SPECIAL DISTRICT ACCOUNTABILITY ACT Entire Chapter
SECTION 034
Oversight of special districts created by special act of the Legislature.
F.S. 189.034
189.034 Oversight of special districts created by special act of the Legislature.—
(1) This section applies to any special district created by special act of the Legislature.
(2) If a special district fails to file required reports or requested information under s. 11.45(7), s. 218.32, s. 218.39, or s. 218.503(3), with the appropriate state agency or office, the Legislative Auditing Committee or its designee shall provide written notice of the district’s noncompliance to the President of the Senate, the Speaker of the House of Representatives, the standing committees of the Senate and the House of Representatives charged with special district oversight as determined by the presiding officers of each respective chamber, and the legislators who represent a portion of the geographical jurisdiction of the special district.
(3) The Legislative Auditing Committee may convene a public hearing on the issue of noncompliance, as well as general oversight of the special district as provided in s. 189.068, at the direction of the President of the Senate and the Speaker of the House of Representatives.
(4) Before the public hearing as provided in subsection (3), the special district shall provide the following information at the request of the Legislative Auditing Committee:
(a) The district’s annual financial report for the prior fiscal year.
(b) The district’s audit report for the previous fiscal year.
(c) An annual report for the previous fiscal year providing a detailed review of the performance of the special district, including the following information:
1. The purpose of the special district.
2. The sources of funding for the special district.
3. A description of the major activities, programs, and initiatives the special district undertook in the most recently completed fiscal year and the benchmarks or criteria under which the success or failure of the district was determined by its governing body.
4. Any challenges or obstacles faced by the special district in fulfilling its purpose and related responsibilities.
5. Ways the special district believes it could better fulfill its purpose and related responsibilities and a description of the actions that it intends to take during the ensuing fiscal year.
6. Proposed changes to the special act that established the special district and justification for such changes.
7. Any other information reasonably required to provide the Legislative Auditing Committee with an accurate understanding of the purpose for which the special district exists and how it is fulfilling its responsibilities to accomplish that purpose.
8. Any reasons for the district’s noncompliance.
9. Whether the district is currently in compliance.
10. Plans to correct any recurring issues of noncompliance.
11. Efforts to promote transparency, including maintenance of the district’s website in accordance with s. 189.069.
History.—s. 51, ch. 2014-22.