CS/CS/CS/HB 1103 - Special District Accountability

• Creates section 189.0695 requiring independent special districts to contract with independent entities for performance reviews evaluating district programs, goals, costs, and service delivery efficiency.

• Non-rural independent special districts and hospitals governed by special districts must conduct performance reviews starting October 1, 2022 and 2023 respectively, repeated every 5 years.

• The Office of Program Policy Analysis and Governmental Accountability must conduct performance reviews of all mosquito control districts by September 30, 2023 and soil and water conservation districts by September 30, 2024.

• Requires special districts to report in annual financial reports: total employees, independent contractors, all employee and contractor compensation, construction projects exceeding $65,000, millage rates for ad valorem taxes, and special assessment rates.

• Requires financial audits of dependent and independent special districts to separately include employee and contractor compensation data, construction projects, and bond information; community redevelopment agencies with revenues exceeding $100,000 must file separate audited financial statements.