In 2021, Florida Statutes required all independent special fire control districts to conduct a Performance Review every five years, beginning October 1, 2022. Except for independent special fire control districts located within a rural area of opportunity, all independent special fire control districts are required to contract with an independent entity to conduct the Review. The independent entity is required to have at least five (5) years of experience conducting comparable reviews of organizations similar in size and function to the independent special fire control district under review, must conduct the Review according to applicable industry best practices, and may not have any affiliation with or financial involvement in the District.
In 2022, the South Trail Fire Protection & Rescue Service District engaged with BJM-CPA to complete the required Review, which evaluated the District’s programs, activities, and functions. The final Review, independently produced by BJM-CPA, was a result of operational and financial data collection, research, and analysis and is available for review or download on the District’s website.
The 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 District to determine if the program or activity achieves the District’s goals and objectives.
BJM-CPA developed a scope of work to meet the above-described requirements. BJM-CPA conducted the review in accordance with applicable industry best practices, including but not limited to those of the National Fire Protection Association, the Center for Public Safety Excellence, the Insurance Services Office, and Government Accountability Office performance review standards, found in the Generally Accepted Government Auditing Standards (GAGAS).
The final review was filed with the District’s governing board, the Auditor General, the President of the Senate, and the Speaker of the House of Representatives in accordance with the laws of Florida.
In accordance with Section 189.0694, Florida Statutes, the District has established goals and objectives for each program activity undertaken, as well as performance measures and standards to determine if the District’s goals and objectives are being achieved.
On or before December 1, 2025, the District will publish an Annual Report on its website describing: 1) the goals and objectives achieved by the District, as well as performance measures and standards used by the District to make this determination; and 2) any goals or objectives the District failed to achieve.
189.0694 Special districts; performance measures and standards. —
(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.
(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.
