15 Mar. Annual Report to Division of Retirement for Local Law Plans Any Municipality or Special Fire Control District that maintains a "Local Law" pension plan for its firefighters or police officers under Ch. 175 or 185, F.S. Sections [Firefighter Pension Plans] and , [Municipal Police Pension Plans], F.S. Stephen Bardin, Administrator, Municipal Police & Fire Pension Trust Office, Division of Retirement, Department of Management Services, (850)922-0667 E-mail: Website: Must be signed by Chairman and Secretary of Board of Trustees, and include financial audit report for plan with $250,000+ in assets 31 Mar. (within 6 months after the end of the fiscal year ends, which is generally Sept. 30) Comprehensive Annual Financial Report Counties, Municipalities, Special Districts N/A Government Finance Officers Association, Certificate of Achievement Program, 203 North LaSalle Street, Suite 2700, Chicago, IL Questions: or Technical Services Center at (312)977-9700 Website: Local governments completing a Comprehensive Annual Financial Report (CAFR) may receive a Certificate of Achievement for Excellence in Financial Reporting from the GFOA. This Certificate is recognized as the highest form of recognition in local government financial reporting and is viewed as a positive factor by credit rating agencies and others. 31 Mar. Report of Activities Community Redevelopment Agencies Local Governing Authority 31 Mar. Local Highway Finance Report Counties, Municipalities Tim Hsieh, Financial Analyst II, or Donna Lockhart, Financial Analyst III, Office of the Comptroller, Department of Transportation, (850)414-424 or (850) 414-4619 E-mail: or The form (FHWA-536) and information concerning completing it can be found at: April 1 Apr. (of the year following the Oct. 1 deadline for the Regulatory Plan) Notice of Proposed Rule Includes specified local governmental entities; see Kenneth Plante, Coordinator, Joint Administrative Procedures Committee (JAPC), (850)488-9110, E-mail: JAPC website: [see “FAQs” on left side of webpage]
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:
Annually Audit of Redevelopment Trust Fund Community Redevelopment Agencies Each Taxing Authority Annually (If threshold met) Federal Single Audit Report All non-Federal entities that expend $750,000 or more of total Federal financial assistance funds Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Gilbert Tran, Financial Standards and Reporting Branch, Office of Federal Financial Management, Office of Management and Budget, Washington, DC 20503, (202)395-3993 Website: Uniform Guidance: Annually (If threshold met) Florida Single Audit Report All non-state entities that expend $750,000 or more of total state financial assistance funds LR Weathermon, Financial Administrator, Bureau of Auditing, Florida Department of Financial Services (850)413-5627 E-mail: Website: (Notice: Threshold change became effective on 7/1/2016 – Chapter 2016-132, LOF) Annually Annual Investment Training Counties, Municipalities, and Special Districts that have an investment policy [the officials responsible for making investment decisions or chief financial officer] A statement as to whether the local governmental entity complied with this law is required to be included in the Management Letter contained in the local governmental entity’s Annual Financial Audit Report. When a local government opens a public deposit account(**) Public Deposit Identification & Acknowledgment Form Public Depositor – official custodian of funds for a governmental unit responsible for handling public deposits [i.e., Counties, Municipalities, Special Districts (Independent & Dependent)] Don Stanford, Bureau of Collateral Management, Department of Financial Services, (850)413-3360 E-mail: Website: The form (DFS-J1-1295) is available at: Form DFS-J1-1295 should be completed for all open public deposit accounts and retained by the public depositor in the event a claim must be filed. (**) Note: A replacement form must be completed and filed when there is a merger, acquisition, name change, or other event which changes the account name, account number, or name of the qualified public depository. Local Government Financial Reporting Requirements Date Activity Applies to: Authority Contact Comments Retirement Plans: