Special District Noncompliance Status Reports
The following agencies may file special district noncompliance status reports with the Special District Accountability Program. When available, the Program will publish such reports on this page. For more information about these reports, see What will happen when special districts fail to comply with important accountability filings and reports in the Florida Special District Handbook Online.
The Department of Management Services, Division of Retirement
These noncompliance status reports list each special district enrolled in a local government retirement plan that is not complying with the provisions in Section 112.63, Florida Statutes. The report may also list special districts subject to further state action for failure to comply with the provisions in Section 112.63, Florida Statutes.
The Department of Financial Services, Bureau of Financial Reporting
These noncompliance status reports lists each special district that is required to submit an Annual Financial Report to the Department of Financial Services, Bureau of Financial Reporting, but failed to do so.
Fiscal Year 2014 / 2015 Annual Financial Report
Fiscal Year 2013 / 2014 Annual Financial Report
Fiscal Year 2012 / 2013 Annual Financial Report
State Board of Administration, Division of Bond Finance
These noncompliance status reports lists each special district that did not timely provide the Advance Notice of Bond Sale and Bond Information Forms.
These noncompliance status reports lists each special district that failed to submit an Annual Financial Audit Report, but should have submitted one based on its expenditures and revenues as reported to the Department of Financial Services on its Annual Financial Report.
The Joint Legislative Auditing Committee
This is a follow-up / reconciliation notification that often comes after more in-depth analysis of financial reporting. It lists special districts that did not comply with the Annual Financial Report and / or the Annual Financial Audit Report but was not included on the original lists prepared by the agencies. The report may also include the following:
- Special districts that failed to respond to requests from the Auditor General concerning significant items that were omitted from the Annual Financial Audit Report;
- Special districts that failed to respond to requests from the Governor's Office concerning one or more financial emergency conditions;
- Special districts with repeat audit findings that did not sufficiently respond to the committee;
- Special districts subject to further state action for failure to comply with state financial reporting requirements;
- Special districts that were reported to be in noncompliance with local government investment policies and failed to take corrective action.
- Further State Action Requested (File a Petition for Enforcement with the Circuit Court in Leon County or Declare a Special District Inactive For Dissolution):
Local General-Purpose Governments (Counties and Municipalities)
At any time, if an independent special district fails to file any report it is required to file with a local general-purpose government, the County Clerk of the Courts or the municipality designee must notify the special district's registered agent and approve a filing extension of up to 30 days. After that, if the local general-purpose government determines that an unjustified failure to file the reports has occurred, it may notify the Program, which may proceed with technical assistance.