Welcome to the Florida Special District Handbook Online ("Handbook")!

The Florida Department of Economic Opportunity (DEO), Special District Accountability Program, maintains this online handbook to help special districts comply with the requirements specified in Chapter 189, Florida Statutes – The Uniform Special District Accountability Act.

The Handbook covers numerous topics relevant to all types of special districts. To quickly find the information you are seeking, you can:

  1. Review the Handbook Topics listings,
  2. Review the alphabetized Subject Index, and
  3. Contact the appropriate agency directly – see Reporting Requirements By Agency and Agency Contacts.


DEO updates the Handbook as the agency becomes aware of changes. Approximately every two years, usually after July 1 when most new laws become effective, DEO asks the agencies contributing to the Handbook to review their material and provide updates. The most recent thorough review and update was completed in September 2020. Updates related to legislation signed into law in 2021 were completed in August 2021.


The topics covered in this Handbook are covered in summary form. Accordingly, each special district should consult with its legal counsel to address any questions or concerns related to specific statutory requirements. In the event that the Handbook is unclear, the applicable statute(s) and rule(s) shall prevail.

Printable Version

This Handbook is designed to be an online tool, not a document for printing. The Handbook features numerous anchor links to other sections of the handbook and links to external websites, including online reporting systems, relevant statutes and administrative rules. DEO encourages users to use the online version. If you would like to print something, consider printing only the page or pages you need directly from your web browser. This will ensure that you are printing the most up-to-date version available.

For those users who would like to download and/or print the handbook in its entirety, DEO created a pdf image of the Handbook as it existed on September 14, 2020. Please be aware that the links are not functional and any updates, clarifications, and corrections occurring after this date are not included.


The following state agencies regularly contribute material and provide updates to help special districts understand and comply with state requirements as they relate to special districts. DEO appreciates their contributions to the Handbook.

  • Executive Office of the Governor of Florida, Office of the Chief Inspector General
  • Florida Auditor General, Local Government Section
  • Florida Commission on Ethics, Public Information Section
  • Florida Department of Financial Services
    • Bureau of Collateral Management
    • Bureau of Deferred Compensation
    • Bureau of Financial Reporting
  • Florida Department of Management Services, Division of Retirement
  • Florida Department of Revenue, Property Tax Oversight
  • Florida Department of State, Division of Library and Information Services
  • Florida Legislature
    • Joint Administrative Procedures Committee
    • Joint Legislative Auditing Committee
  • Florida Office of the Attorney General
  • State Board of Administration of Florida
    • Division of Bond Finance
    • Financial Operations

Report Errors and Make Suggestions

If you have any suggestions on how we can improve this Handbook or if you find any errors or broken links, please contact Jack Gaskins with the Special District Accountability Program at SpecialDistricts@DEO.MyFlorida.com or (850) 717-8430.

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