The legislature, by individual special acts, has created a number of Independent Special Districts whose oversight is assigned mainly to the legislative auditing committee.  These districts operate without direct supervision by municipalities or counties. Each Independent Special District that was created by a special act of the legislature and which has revenues or the total of expenditures and expenses in excess of $100,000, as reported on the fund financial statements shall be subject to special oversight by the auditor general as described herein.

1.  Each district so described shall be subject to an operational audit as defined in Florida Statute 11.45  performed no less than every three budget years by the auditor general’s office.
2. At the conclusion of each operational audit a report shall be provided to the President of the Senate, the Speaker of the House of Representatives and be made available to the public on the websites of the Florida Auditor General and of the Special District Accountability Program maintained by the Florida Department of Economic Opportunity.