Special Districts (within 30 days Jack Gaskins, Special District Accountability Program, Florida Special Districts Special District after status Sections and , Department of Economic Opportunity, (850)717-8430, Dissolution, Merger, (Independent & change; includes F.S. E-mail: Dependent) dissolution, merger, or Other Documents Website: or boundary revision) Special Districts [(1) within 1 year of creation; (2) annual notice of The Department of Economic any change; (3) Public Facilities Initial Opportunity is required to post a every 7 years (at Report, Notice of Independent Special schedule of due dates on its Local General-Purpose Government least 12 months Change, and Updated Districts website: before the local Report governing authority submission of evaluation and appraisal notification letter)] Special Districts Special Districts Regular Public (quarterly, (Independent & Local Governing Authority semiannually, or Meeting Schedules Dependent) annually) Advance Notice of Counties, Municipalities, Sharon Williams, Division of Bond Finance, Florida State Board of Impending Sale of Prior to Bond Special Districts Administration, (850)413-1304 Bond Issue and Final issue sale (excludes Housing E-mail: Official Statement, if Authorities) Website: any published Within 120 days Sharon Williams, Division of Bond Finance, Florida State Board of after delivery of Administration, (850)413-1304, general revenue Bond Information E-mail: or obligation Counties, Municipalities, See ., for bond issues that are Form/Bond Website: bonds sold by Special Districts exempt from this requirement Disclosure Form competitive bid or Forms BF2003 [bond information], BF2004-A [for competitive sale], and negotiated bond BF2004-B [for negotiated sale] are available at: sale authorized by Sharon Williams, Division of Bond Finance, Florida State Board of IRS Form 8038 Submit with Bond Special Districts issuing Administration, (850)413-1304, (Information Return Information Industrial Development or Sections and , E-mail: for Tax-Exempt Form/Official Research & Development F.S. Website: Private Activity Bond Statement revenue bonds IRS Form 8038 may be found at: Issues) Community Jack Gaskins, Special District Accountability Program, Florida When public Development District Community Development Department of Economic Opportunity, (850)717-8430 financing is Disclosure of Public Districts E-mail: imposed Financing Website:
Special Districts (within 30 days after status change; includes dissolution, merger, or boundary revision) Special District Dissolution, Merger, or Other Documents Special Districts (Independent & Dependent) Sections and , F.S. Jack Gaskins, Special District Accountability Program, Florida Department of Economic Opportunity, (850)717-8430, E-mail: Website: Special Districts [(1) within 1 year of creation; (2) annual notice of any change; (3) every 7 years (at least 12 months before the local governing authority submission of evaluation and appraisal notification letter)] Public Facilities Initial Report, Notice of Change, and Updated Report Independent Special Districts Local General-Purpose Government The Department of Economic Opportunity is required to post a schedule of due dates on its website: Special Districts (quarterly, semiannually, or annually) Regular Public Meeting Schedules Special Districts (Independent & Dependent) Local Governing Authority Prior to Bond issue sale Advance Notice of Impending Sale of Bond Issue and Final Official Statement, if any published Counties, Municipalities, Special Districts (excludes Housing Authorities) Sharon Williams, Division of Bond Finance, Florida State Board of Administration, (850)413-1304 E-mail: Website: Within 120 days after delivery of general revenue or obligation bonds sold by competitive bid or negotiated bond sale authorized by Bond Information Form/Bond Disclosure Form Counties, Municipalities, Special Districts Sharon Williams, Division of Bond Finance, Florida State Board of Administration, (850)413-1304, E-mail: Website: Forms BF2003 [bond information], BF2004-A [for competitive sale], and BF2004-B [for negotiated sale] are available at: See ., for bond issues that are exempt from this requirement Submit with Bond Information Form/Official Statement IRS Form 8038 (Information Return for Tax-Exempt Private Activity Bond Issues) Special Districts issuing Industrial Development or Research & Development revenue bonds Sections and , F.S. Sharon Williams, Division of Bond Finance, Florida State Board of Administration, (850)413-1304, E-mail: Website: IRS Form 8038 may be found at: When public financing is imposed Community Development District Disclosure of Public Financing Community Development Districts Jack Gaskins, Special District Accountability Program, Florida Department of Economic Opportunity, (850)717-8430 E-mail: Website:
Financial_Reporting_Requirements.docx