Independent special districts; performance reviews.

(1) For purposes of this section, the term “performance review” means an evaluation of an independent special district and its programs, activities, and functions. The term includes research and analysis of the following:

(a) The special district’s purpose and goals as stated in its charter.

(b) The special district’s goals and objectives for each program and activity, the problem or need that the program or activity was designed to address, the expected benefits of each program and activity, and the performance measures and standards used by the special district to determine if the program or activity achieves the district’s goals and objectives.

(c) The delivery of services by the special district, including alternative methods of providing those services that would reduce costs and improve performance, including whether revisions to the organization or administration will improve the efficiency, effectiveness, or economical operation of the special district.

(d) A comparison of similar services provided by the county and municipal governments located wholly or partially within the boundaries of the special district, including similarities and differences in services, relative costs and efficiencies, and possible service consolidations.

(e) The revenues and costs of programs and activities of the special district, using data from the current year and the previous 3 fiscal years.

(f) The extent to which the special district’s goals and objectives have been achieved, including whether the goals and objectives are clearly stated, are measurable, adequately address the statutory purpose of the special district, provide sufficient direction for the district’s programs and activities, and may be achieved within the district’s adopted budget.

(g) Any performance measures and standards of the special district’s programs and activities using data from the current year and the previous 3 fiscal years, including whether the performance measures and standards:

1. Are relevant, useful, and sufficient to evaluate the costs of the programs and activities.

2. Are being met.

3. Should be revised.

(h) Factors that have contributed to any failure to meet the special district’s performance measures and standards or achieve the district’s goals and objectives, including a description of efforts taken by the special district to prevent such failure in the future.

(i) Recommendations for statutory or budgetary changes to improve the special district’s program operations, reduce costs, or reduce duplication, including the potential benefits to be achieved and the potential adverse consequences of the proposed changes.

(2)(a) Each independent special district as described in subparagraph (d)1. that is not located in a rural area of opportunity as defined in s. 288.0656(2) and each independent special district as described in subparagraph (d)2. must contract with an independent entity to conduct a performance review of the district. The independent entity must have at least 5 years of experience conducting comparable reviews of organizations similar in size and function to the independent special district under review, must conduct the review according to applicable industry best practices, and must have no affiliation with or financial involvement in the reviewed district.

(b) The Office of Program Policy Analysis and Government Accountability must conduct a performance review of each independent special district as described in subparagraph (d)1. that is located in a rural area of opportunity as defined in s. 288.0656(2) and may contract as needed to complete this requirement.

(c) The final report of the performance review must be filed with the governing board of the district, the Auditor General, the President of the Senate, and the Speaker of the House of Representatives no later than 9 months from the beginning of the district’s fiscal year according to the schedule provided in paragraph (d). However, a performance audit of an independent special district conducted by the Auditor General during the same fiscal year in which a performance review is due pursuant to paragraph (d) qualifies as that district’s scheduled performance review under this section.

(d)1. Beginning October 1, 2022, and every 5 years thereafter, each independent special fire control district as defined in s. 191.003 must have a performance review conducted.

2. Beginning October 1, 2023, and every 5 years thereafter, each hospital licensed under chapter 395 which is governed by the governing body of a special district as defined in s. 189.012 or by the board of trustees of a public health trust created under s. 154.07 must have a performance review conducted.

(3) The Office of Program Policy Analysis and Government Accountability must conduct a performance review of all independent special districts within the classifications described in paragraphs (a), (b), and (c) and may contract as needed to complete the requirements of this subsection. The Office of Program Policy Analysis and Government Accountability shall submit the final report of the performance review to the President of the Senate and the Speaker of the House of Representatives as follows:

(a) For all independent mosquito control districts as defined in s. 388.011, no later than September 30, 2023.

(b) For all soil and water conservation districts as defined in s. 582.01, no later than September 30, 2024.

(c) For all safe neighborhood improvement districts as defined in s. 163.503(1), no later than September 30, 2025.