The Special District Accountability Program within FloridaCommerce is pleased to publish the Florida Special District Handbook. This handbook is intended to help Florida's special districts comply with the requirements specified in Chapter 189, Florida Statutes (the Uniform Special District Accountability Act). FloridaCommerce encourages all special district staff and governing body members to review the Handbook to help ensure compliance with state requirements. Topics covered include definitions and status distinctions, how to create, modify, and dissolve special districts, general operating procedures, reporting requirements, and public facilities reporting.


To find information quickly, the handbook includes the following features:

  • Table of Contents - provides quick links to each section.
  • Appendix A - organizes reporting requirements by due date.
  • Appendix B - organizes reporting requirements by Agency.
  • Appendix C - provides contact information by subject.
  • Subject Index - provides page numbers for popular topics.

The handbook may be printed. However, the handbook includes links to external websites that will open in a new browser window and internal links to chapters and sections throughout the handbook. For the best experience, users are encouraged to use the handbook on a device connected to the internet. Users may use the "Alt" key and left arrow on their keyboard to backup to previous sections after selecting a link to a different section in the handbook.


Minor updates are made as FloridaCommerce becomes aware of them. Approximately every two years, usually after July 1, when new laws often become effective, contributing agencies are asked to review their material and provide updates. The most recent thorough review and update was completed in October 2022. Minor updates were completed in July, 2023.


Topics 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. If anything is unclear, the applicable statute(s) and rule(s) shall prevail.

Report Errors and Make Suggestions

If you have any suggestions on how we can improve the handbook, or if you find any errors or broken links, please contact us at SpecialDistricts@Commerce.fl.gov or 850.717.8430.

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