The statute
Two subsections. About 90 words of operative text. A quiet reshaping of the compliance landscape for every special district in Florida.
Florida Statutes § 189.0694(1)
“Beginning October 1, 2024, or by the end of the first full fiscal year after its creation, whichever is later, each special district must establish goals and objectives for each program and activity undertaken by the district, as well as performance measures and standards to determine if the district's goals and objectives are being achieved.”
Florida Statutes § 189.0694(2)
“By December 1 of each year thereafter, each special district must publish an annual report on the district's website describing: (a) The goals and objectives achieved by the district, as well as the performance measures and standards used by the district to make this determination. (b) Any goals or objectives the district failed to achieve.”
The second subsection is where most districts will trip up. Note the requirement to publish goals not achieved, not just those achieved. This is the part districts find hardest, and the part auditors will scrutinise most closely.
Four things to notice
01
Dependent or independent. Community development districts, community redevelopment agencies, water management districts, housing authorities, fire control districts, mosquito control districts, ports, airports, expressways. All 1,800+ of them.
02
Not just the big ones. A CRA's facade grant programme is a programme. A CDD's amenity centre operation is an activity. A housing authority's Section 8 administration is an activity.
03
Goals, objectives, performance measures, and standards. The first three are common in district plans already; the fourth — standards against which performance is judged — is where most districts have the biggest gap.
04
The annual report must be on the district's own website. A district that has not posted one has visibly missed a statutory requirement, in public, on its own website. The statute also explicitly requires reporting on goals failed — not just achieved.
Free download
A 9-page PDF covering what the statute requires, the five elements every district needs, six common pitfalls, a 90-day adoption plan, and a worked example. Designed for board members, executive directors, and district managers.
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