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

2. Presentation’s Topics Special Districts Special Districts State Policy State Policy Basic Reporting Requirements Basic Reporting Requirements –Failure to comply Technical Assistance Technical Assistance Enforcement Enforcement

3. Department of Community Affairs, Special District Information Program Department of Community Affairs, Special District Information Program –Administers Chapter 189, Florida Statutes. –Is a state special district clearinghouse Official List of Special Districts Official List of Special Districts –Provides technical assistance Florida Special District Handbook Florida Special District Handbook Sponsors training opportunities 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

4. 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), 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.

5. Special Districts - Definitions A special district is not a: 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.

6. Special Districts - Definitions CRAs are special districts because they: 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

7. Special Districts - Definitions Status – For financial reporting and other purposes, special districts are classified as either: 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)

8. Special Districts - Definitions Dependent Special Districts 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 has the same governing board members as the special district appoints the governing board members appoints the governing board members may remove governing board members at will during un-expired terms may remove governing board members at will during un-expired terms approves the budget approves the budget may veto the budget may veto the budget *CRAs are classified as dependent because at least one of the above applies.

9. Special Districts - Definitions Independent Special Districts Independent Special Districts –Do not have any dependent characteristics –Usually multi-county

10. Special Districts - Statistics Totals Totals Oct. 2006April 2007 Oct. 2006April 2007 Dependent 597 598 Independent 855 921 Total 1,452 1,519 Total 1,452 1,519

11. Special Districts - Statistics Most Popular Functions (out of 59 functions) Most Popular Functions (out of 59 functions) Oct. 2006 April 2007 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

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

13. State Policy Special districts... 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

14. State Policy Special districts... 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)

15. State Policy –Florida’s laws, including the following, apply to special districts just as they do to counties and municipalities: Ethics Ethics Government-in-the-Sunshine Government-in-the-Sunshine Financial Reporting (bonds, audits, revenues & expenditures, etc.) Financial Reporting (bonds, audits, revenues & expenditures, etc.) Board Member Disclosures Board Member Disclosures Retirement System Reporting Retirement System Reporting

16. Creation Document & Boundary Map (as amended) Creation Document & Boundary Map (as amended) Registered Agent & Office Registered Agent & Office Annual Fee ($175) and Update Form Annual Fee ($175) and Update Form Regular Public Meeting Schedule Regular Public Meeting Schedule Annual Budget Annual Budget Annual Financial Audit Report Annual Financial Audit Report Annual Financial Report Annual Financial Report Two Bond Reports Two Bond Reports Three Retirement System Reports Three Retirement System Reports Basic Reporting Requirements

17. Creation Document & Boundary Map (as amended) Creation Document & Boundary Map (as amended) –File with the Department of Community Affairs, Special District Information Program Basic Reporting Requirements

18. Registered Agent & Office (name, address, e-mail, telephone, fax number) Registered Agent & Office (name, address, e-mail, telephone, fax number) –File and keep updated with: Department of Community Affairs, Special District Information Program Department of Community Affairs, Special District Information Program Local governing authority Local governing authority Basic Reporting Requirements

19. Annual Fee and Update Form 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

20. Regular Public Meeting Schedule 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 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 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

21. Annual Budget 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

22. Annual Budget 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

23. Annual Financial Audit Report Annual Financial Audit Report –Threshold: Revenues or expenditures greater than $100,000 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 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

24. Annual Financial Audit Report 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) 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

25. Annual Financial Report Annual Financial Report –(reflects revenues and expenditures) File if not a component unit of local general- purpose government 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 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

26. Annual Financial Report 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 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. If an audit is not required, file by April 30. Basic Reporting Requirements

27. Two Bond Reports Two Bond Reports –File with the State Board of Administration, Division of Bond Finance: 1. 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 2. 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 Basic Reporting Requirements

28. Three Retirement System Reports: Three Retirement System Reports: –File with the Department of Management Services, Division of Retirement: 1. Actuarial Impact Statement for Proposed Plan Amendments 2. Actuarial Valuation Report 3. Defined Contribution Report Basic Reporting Requirements

29. Failure to Comply If any of these are not filed with the local governing authority... 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... Or any of these with the appropriate state agency... –Annual Financial Audit Report –Annual Financial Report –Bond Reports –Retirement System Reports

30. Failure to Comply State agency or local general-purpose government notifies the Special District Information Program 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 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 If directed by the Joint Legislative Auditing Committee, initiates legal proceedings through the Circuit Court

31. Failure to Comply Avoid Noncompliance Issues! 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

32. Questions Jack Gaskins Jr. Direct: (850) 922-1457 Fax (850) 410-1555 jack.gaskins@dca.state.fl.uswww.FloridaSpecialDistricts.org Department of Community Affairs Special District Information Program 2555 Shumard Oak Boulevard Tallahassee, Florida 32399-2100