Reporting Requirements By Due Date

The following reports and information may be due, depending on the special district's unique circumstances.

The first section includes reports and information due by a specific date. The next section includes reports and information due by a general date. For additional information, visit the referenced link.

Due by a Specific Date

October

• October 1 (beginning of fiscal year for most special districts):
  • Begin planning and arranging for a financial audit to cover the previous fiscal year, if applicable - See Procedures to Follow When An Audit is Required
  • Regulatory Report - See Reviewing and Revising Rules - The Regulatory Plan

November

• November 1:
  • Truth-in-Millage Form DR421 - See Truth in Millage Process
• November 30:
  • Public Depositor Annual Report to the Chief Financial Officer - See Public Deposit Requirements

December

• December 1 (Approximately):
  • Collecting an Annual State Fee to Fund the Program ($175) and Update Form
• December 31:
  • Annual Compliance Statement
  • Form 9, Quarterly Gift Disclosure (If no gifts were received during the quarter, then do not file.)
  • Form 2, Quarterly Client Disclosure (Special Purpose Form) (If no representations made, then do not file.)

February

• February 1:
  • Annual Report to Division of Retirement - Actuarial Valuations - Chapter Plans for Independent Fire Control Districts Electing to Participate under the provisions of Chapter 175, Florida Statutes - See Firefighter Pensions

March

• March 15:
  • Annual Report to Division of Retirement - Actuarial Valuations - Local Law Plans for Independent Fire Control Districts Electing to Participate under the provisions of Chapter 175, Florida Statutes - See Firefighter Pensions
• March 30:
  • Form 9, Quarterly Gift Disclosure (If no gifts were received during the quarter, then do not file.)
  • Form 2, Quarterly Client Disclosure (Special Purpose Form) (if no representations made, then do not file.)

June

• June 30:
  • The Financial Audit Report (to the Florida Auditor General)
  • The Annual Financial Report and, if applicable, upload a Budget Variance Report and email The Financial Audit Report (to the Florida Department of Financial Services)
  • Form 9, Quarterly Gift Disclosure (If no gifts were received during the quarter, then do not file.)
  • Form 2, Quarterly Client Disclosure (Special Purpose Form) (If no representations were made, then do not file.)
• June 30, 2023, and every five years thereafter:
  • Performance Review of an independent special fire control district not located within a Rural Area of Opportunity - See Performance Reviews of Certain Special Districts
• June 30, 2024, and every five years thereafter:
  • Performance Review of an independent hospital special district / public health trust - See Performance Reviews of Certain Special Districts

July

• July 1
  • Form 1, Statement of Financial Interests (Required. File or face automatic fines.)
  • Form 10, Annual Disclosure of Gifts from Governmental Entities and Direct Support Organizations and Honorarium Event Related Expenses (File only if you have something to report.)

September

• September 30 (end of fiscal year for most special districts)
  • Form 9, Quarterly Gift Disclosure (If no gifts were received during the quarter, then do not file.)
  • Form 2, Quarterly Client Disclosure (Special Purpose Form) (If no representations made, then do not file.)

Due by a General Date

Due Before Something Occurs

• Actuarial Impact Statement for Proposed Plan Amendment
• Advance Notice of a Bond Sale
• Form 3A, Interest in Competitive Bid for Public Business (Special Purpose Form)
• Form 4A, Disclosure of Business Transaction, Relationship or Interest (Special Purpose Form)
• Investment of Surplus Funds Option (see the three items that must be filed)

Due When Something Occurs

• Designate a Registered Agent and Registered Office
• Section 190.009, Florida Statutes - Disclosure of public financing
• Investment of Surplus Funds Option (see the three items that must be filed)
• Form 1, Statement of Financial Interests
• Notification of a Financial Emergency Condition - See Financial Emergencies

Due When / If Requested

• Budget or Tax Levy - See General Budget Requirements

Due Promptly Upon Completion or Adoption

• Determination of the expected rate of return on defined benefit pension plan assets - See Additional Actuarial Disclosures
• Investment Policies for defined benefit pension plan assets - See Additional Actuarial Disclosures

Due at Least Two Days Before Budget Hearing

• Tentative budget posted on the special district's official website - See General Budget Requirements

Due Within 15 Days of Something

• Form 8B, Memorandum of Voting Conflict for County, Municipal and Other Local Public Officers - (Special Purpose Form)

Due Within 30 Days of Something

• Creation Documents and Amendments - See Newly Created Special District Responsibilities
• Written Status Statement - See Newly Created Special District Responsibilities
• Dissolution Documents - See Dissolving Special Districts
• Merger Documents - See Merging Special Districts
• Boundary Map and Amendments - See Amending Special District Charters
• Registered Agent and Office Initial Designation - See Designate a Registered Agent and Registered Office
• Truth-in-Millage Compliance Package Report
• Form 1, Statement of Financial Interests
• Final Adopted Budget posted on the special district's official website - See General Budget Requirements

Due Within 45 Days of Something

• Bond Verification Form (BF 2005)
• The Financial Audit Report

Due Within 60 Days of Something

• Additional Actuarial Disclosures, including new website disclosures
• Actuarial Valuation Report
• Form 1F, Final Statement of Financial Interests

Due Within 120 Days of Something

• Bond Information Form / Bond Disclosure Form (BF2003 / 2004A and B)
• Final Official Statement
• IRS Form 8038

Due Quarterly, Semiannually or Annually

• Meeting Notices (Schedule of Regular Meetings)
• Form 9, Quarterly Gift Disclosure
• Form 2, Quarterly Client Disclosure (Special Purpose Form)

Due Within One Year of Creation

• Public Facilities Initial Report

Due by the End of the First Full Fiscal Year After Creation

• Official Internet Web Address - See Develop and Maintain an Official Website

Due Annually

• Defined Contribution Report
• The Public Facilities Annual Notice of Any Changes
• Form 1, Statement of Financial Interests

Due at Least Once Every Three Years

• Actuarial Valuation Report

Due Every Seven Years

• Public Facilities Updated Report - See:
  • Create a Customized List - Public Facilities Updated Report Due Dates for Certain Independent Special Districts Based on the Evaluation and Appraisal Notification Schedule 2019 - 2025
  • Quick List - Public Facilities Updated Report Due Dates for Certain Independent Special Districts Based on the Evaluation and Appraisal Notification Schedule 2019 - 2025