FL S1624

Requires independent special fire control districts to contract with independent entities for performance audits beginning October 1, 2021, and every 5 years thereafter, with final reports filed within 9 months.

Requires hospital districts and public health trusts to conduct performance audits beginning October 1, 2022, and every 5 years thereafter, selecting auditors from a list maintained by the Office of Program Policy Analysis and Government Accountability.

Directs the Office of Program Policy Analysis and Government Accountability to conduct comparative performance audits of all mosquito control districts by September 30, 2023, and soil and water conservation districts by September 30, 2024, comparing services and costs to county and municipal governments.

Requires annual financial reports for special districts to separately disclose employee counts, salary and benefit budgets, approved construction projects, tax millage rates, special assessments, bond amounts, and terms.

Requires community redevelopment agencies with revenues or expenditures exceeding $100,000 to file separate audited financial statements and specifies that dependent special districts must include required financial information in their audits.