Community Redevelopment - PowerPoint PPT Presentation

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Community Redevelopment

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Agency Reporting From a Dependent Special District Perspective Jack Gaskins Jr. Department of Community Affairs Special District Information Program – PowerPoint PPT presentation

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Title: Community Redevelopment


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

2
Presentations Topics
  • Special Districts
  • State Policy
  • Basic Reporting Requirements
  • Failure to comply
  • Technical Assistance
  • Enforcement

3
  • 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

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),
  • 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
  • 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
  • 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
  • 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
  • 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.

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

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

11
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 96
  • Housing Authorities 93 93
  • Fire Control 69 69
  • Soil and Water Conservation 64 64

12
Special Districts - Statistics
  • Counties with the Most
  • Oct. 2006 April 2007
  • 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 . . .
  • 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 . . .
  • 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
  • Floridas 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

16
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

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

18
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

19
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.

20
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

21
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)

22
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

23
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

24
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)

25
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

26
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.

27
Basic Reporting Requirements
  • Two Bond Reports
  • File with the State Board of Administration,
    Division of Bond Finance
  • 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
  • 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

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

29
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

30
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

31
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

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