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

Community RedevelopmentCommunity Redevelopment

Agency ReportingAgency Reporting

From a DependentFrom a Dependent

Special District PerspectiveSpecial District Perspective

Jack Gaskins Jr.Jack Gaskins Jr.Department of Community AffairsDepartment of Community Affairs

Special District Information ProgramSpecial District Information Program

Presentation’s Topics Presentation’s Topics

• Special DistrictsSpecial Districts

• State PolicyState Policy

• Basic Reporting RequirementsBasic Reporting Requirements– Failure to complyFailure to comply

•Technical AssistanceTechnical Assistance

•EnforcementEnforcement

• Department of Community Affairs, Department of Community Affairs, Special District Information ProgramSpecial District Information Program

– Administers Chapter 189, Administers Chapter 189, Florida StatutesFlorida Statutes..– Is a state special district clearinghouseIs a state special district clearinghouse

• Official List of Special DistrictsOfficial List of Special Districts

– Provides technical assistanceProvides technical assistance• Florida Special District HandbookFlorida Special District Handbook

• Sponsors training opportunitiesSponsors training opportunities– Florida Association of Special Districts 2007 Annual Florida Association of Special Districts 2007 Annual

Conference, June 2007, Ritz Carlton Golf Resort, Naples, FloridaConference, June 2007, Ritz Carlton Golf Resort, Naples, Florida– Certified District Manager ProgramCertified District Manager Program

– Enforces compliance with reporting requirements Enforces compliance with reporting requirements when necessarywhen necessary

Special Districts - Special Districts - DefinitionsDefinitions• A sA special districtpecial district is a unit of local special- is a unit of local special-

purpose government (e.g., specialized purpose government (e.g., specialized governmental functions, governing board with governmental functions, governing board with policy-making powers),policy-making powers),– created by general law, special act, local created by general law, special act, local

ordinance, or by rule of the Governor and ordinance, or by rule of the Governor and Cabinet,Cabinet,

– operating within a limited geographical area.operating within a limited geographical area.

Special Districts - Special Districts - DefinitionsDefinitions• A A special districtspecial district is is notnot a: a:

– County or MunicipalityCounty or Municipality– School District or Community CollegeSchool District or Community College– Municipal Service Taxing or Benefit UnitMunicipal Service Taxing or Benefit Unit– Board providing electrical service that is a Board providing electrical service that is a

political subdivision of a municipality or part of political subdivision of a municipality or part of a municipality.a municipality.

Special Districts - Special Districts - DefinitionsDefinitions• CRAs are special districts because they:CRAs are special districts because they:

– are established by local ordinance pursuant to are established by local ordinance pursuant to Florida StatuteFlorida Statute

– have special governmental purposes have special governmental purposes implemented by specialized functions and implemented by specialized functions and related prescribed powersrelated prescribed powers

– have a governing board with policy-making have a governing board with policy-making powerspowers

– operate within a limited geographical areaoperate within a limited geographical area

Special Districts - Special Districts - DefinitionsDefinitions• StatusStatus – For financial reporting and other – For financial reporting and other

purposes, special districts are classified as either:purposes, special districts are classified as either:– DependentDependent (usually created by counties and (usually created by counties and

municipalities, but exceptions apply)municipalities, but exceptions apply)– IndependentIndependent (usually created by the Florida (usually created by the Florida

Legislature, but exceptions apply)Legislature, but exceptions apply)

Special Districts - Special Districts - DefinitionsDefinitions• Dependent Special DistrictsDependent Special Districts

– At least oneAt least one of the following applies: A single county or of the following applies: A single county or single municipality . . .single municipality . . .

•has the same governing board members as has the same governing board members as the special districtthe special district

•appoints the governing board membersappoints the governing board members•may remove governing board members at may remove governing board members at

will during un-expired termswill during un-expired terms•approves the budgetapproves the budget•may veto the budgetmay veto the budget

*CRAs are classified as dependent because at least one of *CRAs are classified as dependent because at least one of the above applies.the above applies.

Special Districts - Special Districts - DefinitionsDefinitions

• Independent Special DistrictsIndependent Special Districts– Do not have any dependent Do not have any dependent

characteristicscharacteristics– Usually multi-countyUsually multi-county

Special Districts - StatisticsSpecial Districts - Statistics

• TotalsTotals

Oct. 2006Oct. 2006 April 2007April 2007

DependentDependent 597 597 598 598

IndependentIndependent 855 855 921 921

TotalTotal 1,452 1,452 1,519 1,519


• Most Popular Functions (out of 59 functions)Most Popular Functions (out of 59 functions)

Oct. 2006Oct. 2006 April April 20072007

Community DevelopmentCommunity Development 432 432 497 497

Community Redevelopment Community Redevelopment 176 176 180 180

Water ControlWater Control 96 96 96 96

Housing AuthoritiesHousing Authorities 93 93 93 93

Fire ControlFire Control 69 69 69 69

Soil and Water Conservation Soil and Water Conservation 64 64 64 64


• Counties with the MostCounties with the Most Oct. 2006Oct. 2006 April April

20072007

HillsboroughHillsborough 123 123 131 131

Miami-DadeMiami-Dade 88 88 95 95

LeeLee 84 84 92 92

Palm BeachPalm Beach 88 88 90 90

BrowardBroward 89 89 89 89

ManateeManatee 58 58 68 68

State PolicyState Policy

• Special districts . . .Special districts . . .– are just like municipalities and counties, are just like municipalities and counties,

except that special districts are units of except that special districts are units of local local special-purposespecial-purpose government, as government, as opposed to units of local opposed to units of local general-general-purposepurpose government government

– serve a public purpose and must be held serve a public purpose and must be held accountable to the public, local general-accountable to the public, local general-purpose governments, and state purpose governments, and state agenciesagencies


• Special districtsSpecial districts . . . . . . – must cooperate and coordinate activities must cooperate and coordinate activities

with local general-purpose governments with local general-purpose governments and state agenciesand state agencies

– must comply with Chapter 189, must comply with Chapter 189, Florida Florida StatutesStatutes, (Uniform Special District , (Uniform Special District Accountability Act of 1989)Accountability Act of 1989)


– Florida’s laws, including the following, Florida’s laws, including the following, apply to apply to special districtsspecial districts just as they just as they do to counties and municipalities:do to counties and municipalities:•EthicsEthics

•Government-in-the-SunshineGovernment-in-the-Sunshine

•Financial Reporting (bonds, audits, revenues Financial Reporting (bonds, audits, revenues & expenditures, etc.)& expenditures, etc.)

•Board Member DisclosuresBoard Member Disclosures

•Retirement System ReportingRetirement System Reporting

• Creation Document & Boundary Map (as Creation Document & Boundary Map (as amended)amended)

• Registered Agent & OfficeRegistered Agent & Office• Annual Fee ($175) and Update FormAnnual Fee ($175) and Update Form• Regular Public Meeting ScheduleRegular Public Meeting Schedule• Annual BudgetAnnual Budget• Annual Financial Audit ReportAnnual Financial Audit Report• Annual Financial ReportAnnual Financial Report• Two Bond ReportsTwo Bond Reports• Three Retirement System ReportsThree Retirement System Reports

Basic Reporting Basic Reporting RequirementsRequirements

• Creation Document & Boundary Creation Document & Boundary Map (as amended)Map (as amended)– File with the Department of Community File with the Department of Community

Affairs, Special District Information Affairs, Special District Information ProgramProgram


• Registered Agent & Office Registered Agent & Office (name, address, e-mail, (name, address, e-mail, telephone, fax number)telephone, fax number)– File and keep updated with:File and keep updated with:

•Department of Community Affairs, Special Department of Community Affairs, Special District Information ProgramDistrict Information Program

•Local governing authorityLocal governing authority


• Annual Fee and Update FormAnnual Fee and Update Form– Annual Fee - $Annual Fee - $175 due to Department of 175 due to Department of

Community Affairs by the deadline to avoid up Community Affairs by the deadline to avoid up to $50 in penalties.to $50 in penalties.

– Update Form –Update Form – Combined with fee invoice Combined with fee invoice form. The Registered Agent must review info form. The Registered Agent must review info on file about the CRA, update as necessary, on file about the CRA, update as necessary, sign and date it, and return it with the $175 sign and date it, and return it with the $175 fee. This information must be made available fee. This information must be made available for state and local officials on the Official List of for state and local officials on the Official List of Special Districts On-Line.Special Districts On-Line.


• Regular Public Meeting ScheduleRegular Public Meeting Schedule– List the date, time and location of each scheduled List the date, time and location of each scheduled

meetingmeeting– State that anyone wanting to appeal an official State that anyone wanting to appeal an official

decision made on any subject at the meeting decision made on any subject at the meeting must have a verbatim record of the meeting that must have a verbatim record of the meeting that includes the testimony and evidence on which the includes the testimony and evidence on which the appeal is basedappeal is based•File with the local governing authority File with the local governing authority

quarterly, semiannually, or annuallyquarterly, semiannually, or annually•Publish in a newspaper of general paid Publish in a newspaper of general paid

circulation (legal notices and classified circulation (legal notices and classified advertisement section) in the county in which advertisement section) in the county in which the CRA is locatedthe CRA is located


• Annual BudgetAnnual Budget– Must be presented in accordance with Must be presented in accordance with

generally accepted accounting principlesgenerally accepted accounting principles– The amount available from taxation and other The amount available from taxation and other

sources, including amounts carried over from sources, including amounts carried over from prior fiscal years, must equal the prior fiscal years, must equal the appropriations for expenditures and reservesappropriations for expenditures and reserves

– Must regulate expendituresMust regulate expenditures– Must be contained within the general budget of Must be contained within the general budget of

the local governing authority (unless they the local governing authority (unless they agree to a separate budget)agree to a separate budget)


• Annual BudgetAnnual Budget– Must be clearly stated as the budget of the Must be clearly stated as the budget of the

CRACRA– Do not expend or contract for expenditures in Do not expend or contract for expenditures in

any fiscal year except in pursuance of any fiscal year except in pursuance of budgeted appropriationsbudgeted appropriations

– Board adopts by resolutionBoard adopts by resolution


• Annual Financial Audit ReportAnnual Financial Audit Report– Threshold:Threshold:

•Revenues or expenditures greater than Revenues or expenditures greater than $100,000$100,000

•Revenues or expenditures between $50,000 Revenues or expenditures between $50,000 and $100,000, if a financial audit was not and $100,000, if a financial audit was not required the previous two fiscal yearsrequired the previous two fiscal years

– Note: Dependent special districts that are Note: Dependent special districts that are component units (GASB 14 & 39, as amended) component units (GASB 14 & 39, as amended) may be included in the audit of the appropriate may be included in the audit of the appropriate county or municipalitycounty or municipality


• Annual Financial Audit ReportAnnual Financial Audit Report– Filing Requirement:Filing Requirement:

•Two copies with the Auditor General within Two copies with the Auditor General within 45 days after delivery of the audit, but no 45 days after delivery of the audit, but no later than 12 months after the fiscal year later than 12 months after the fiscal year end (September 30)end (September 30)


• Annual Financial ReportAnnual Financial Report– (reflects revenues and expenditures)(reflects revenues and expenditures)

•File if not a component unit of local general-File if not a component unit of local general-purpose governmentpurpose government

• If the CRA is a component unit, please make If the CRA is a component unit, please make sure the local general-purpose government sure the local general-purpose government properly includes the CRA in their report. properly includes the CRA in their report. Otherwise, the Department of Financial Otherwise, the Department of Financial Services must assume that the CRA will file Services must assume that the CRA will file separatelyseparately

– Out of 91 special districts that Out of 91 special districts that did had not filed their did had not filed their FY 2004/2005 AFR by the deadline, 9 were CRAsFY 2004/2005 AFR by the deadline, 9 were CRAs


• Annual Financial ReportAnnual Financial Report– Filing Requirement:Filing Requirement:

• If an audit is required, file one copy with the If an audit is required, file one copy with the Department of Financial Services within 45 Department of Financial Services within 45 days after delivery of the audit, but no later days after delivery of the audit, but no later than 12 months after the fiscal year end than 12 months after the fiscal year end (September 30). Include one copy of the (September 30). Include one copy of the audit.audit.

• If an audit is not required, file by April 30.If an audit is not required, file by April 30.


• Two Bond ReportsTwo Bond Reports– File with the File with the State Board of State Board of

Administration, Division of Bond FinanceAdministration, Division of Bond Finance::1.1. Advanced Notice of Bond SaleAdvanced Notice of Bond Sale – the day – the day

before or sooner when selling certain general before or sooner when selling certain general obligation or revenue bonds, or closing on obligation or revenue bonds, or closing on any similar long-term debt instrumentany similar long-term debt instrument

2.2. Bond Information/Disclosure FormBond Information/Disclosure Form – – within 120 days after the delivery of new within 120 days after the delivery of new general obligation bonds, revenue bonds, or general obligation bonds, revenue bonds, or any long-term debt that is outstanding for any long-term debt that is outstanding for more than 12 monthsmore than 12 months


• Three Retirement System Reports:Three Retirement System Reports:– File with the File with the Department of Department of

Management Services, Division of Management Services, Division of RetirementRetirement::

1.1. Actuarial Impact Statement for Actuarial Impact Statement for Proposed Plan AmendmentsProposed Plan Amendments

2.2. Actuarial Valuation ReportActuarial Valuation Report

3.3. Defined Contribution ReportDefined Contribution Report


Failure to ComplyFailure to Comply

• If any of these are not filed with the local If any of these are not filed with the local governing authority . . .governing authority . . .– Registered Agent and OfficeRegistered Agent and Office– Regular Public Meeting ScheduleRegular Public Meeting Schedule

• Or any of these with the appropriate state agency . Or any of these with the appropriate state agency . . .. .– Annual Financial Audit ReportAnnual Financial Audit Report– Annual Financial ReportAnnual Financial Report– Bond ReportsBond Reports– Retirement System ReportsRetirement System Reports


• State agency or local general-purpose State agency or local general-purpose government notifies the Special District government notifies the Special District Information ProgramInformation Program

• Program mails a certified technical assistance Program mails a certified technical assistance letter to the CRA and city or county and letter to the CRA and city or county and coordinates a time extension to complycoordinates a time extension to comply

• If directed by the Joint Legislative Auditing If directed by the Joint Legislative Auditing Committee, initiates legal proceedings through Committee, initiates legal proceedings through the Circuit Courtthe Circuit Court


• Avoid Noncompliance Issues!Avoid Noncompliance Issues!– Make sure you understand reporting Make sure you understand reporting

requirementsrequirements– Maintain a technical assistance telephone list Maintain a technical assistance telephone list

and use it when in doubtand use it when in doubt– Note deadline dates on a calendarNote deadline dates on a calendar– If problems arise, inform the appropriate If problems arise, inform the appropriate

agencies and the Special District Information agencies and the Special District Information ProgramProgram

QuestionsQuestions

Jack Gaskins Jr.Jack Gaskins Jr.Direct: (850) 922-1457Direct: (850) 922-1457Fax (850) 410-1555Fax (850) [email protected]@dca.state.fl.uswww.FloridaSpecialDistricts.orgwww.FloridaSpecialDistricts.org

Department of Community AffairsDepartment of Community AffairsSpecial District Information ProgramSpecial District Information Program

2555 Shumard Oak Boulevard2555 Shumard Oak BoulevardTallahassee, Florida 32399-2100Tallahassee, Florida 32399-2100

Documents

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