Community Redevelopment
Agency Reporting
From a Dependent
Special District Perspective
Jack Gaskins Jr.
Department of Community Affairs
Special District Information Program
Presentation’s Topics
• Special Districts
• State Policy
• Basic Reporting Requirements
– Failure to comply
• Technical Assistance
• Enforcement
• 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
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.
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.
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
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)
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.
Special Districts - Definitions
• Independent Special Districts
– Do not have any dependent characteristics
– Usually multi-county
Special Districts - Statistics
• Totals
Oct. 2006 April 2007
Dependent
Independent
Total
597
855
598
921
1,452
1,519
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
Housing Authorities
93
Fire Control
69
Soil and Water Conservation
64
96
93
69
Special Districts - Statistics
• Counties with the Most
Oct. 2006 April 2007
Hillsborough
Miami-Dade
Lee
Palm Beach
Broward
Manatee
123
88
84
88
89
58
131
95
92
90
89
68
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 generalpurpose governments, and state agencies
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)
State Policy
– Florida’s 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
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
Basic Reporting Requirements
• Creation Document & Boundary Map
(as amended)
– File with the Department of Community
Affairs, Special District Information Program
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
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.
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
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)
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
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
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)
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
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.
Basic Reporting Requirements
•
Two Bond Reports
– File with the State Board of
Administration, Division of Bond
Finance:
1. Advanced Notice of Bond Sale – the day
2.
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 longterm debt that is outstanding for more than 12
months
Basic Reporting Requirements
•
Three Retirement System Reports:
– File with the Department of
Management Services, Division of
Retirement:
1. Actuarial Impact Statement for Proposed
2.
3.
Plan Amendments
Actuarial Valuation Report
Defined Contribution Report
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
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
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
Questions
Jack Gaskins Jr.
Direct: (850) 922-1457
Fax (850) 410-1555
jack.gaskins@dca.state.fl.us
www.FloridaSpecialDistricts.org
Department of Community Affairs
Special District Information Program
2555 Shumard Oak Boulevard
Tallahassee, Florida 32399-2100