We evaluated the incentives and programs administered by the Office of Film and Entertainment, VISIT FLORIDA, and the Florida Sports Foundation for effectiveness and value to the state’s taxpayers.  Our major areas of review are described below.

• The economic development incentives and programs offered by the Office of Film and Entertainment, VISIT FLORIDA, and the Florida Sports Foundation represent a wide range of benefits for businesses.  For example, entertainment industry incentives include tax credits and sales tax exemptions, while VISIT FLORIDA primarily offers tourism promotion and marketing programs.  In addition, sports incentives are provided through grants and a professional sports facility funding program.

• Stakeholders are generally satisfied with the programs and services offered by the Office of Film and Entertainment, VISIT FLORIDA, and the Florida Sports Foundation. In addition, most professional sports franchises and certified entities receiving state funding for professional sports facilities noted that state funding is very important for maintaining operational costs and keeping professional sports teams in Florida.

• VISIT FLORIDA addressed several of our previous concerns regarding the methods used to assess the impact of VISIT FLORIDA’s marketing efforts; our concern about meaningful performance targets remains.

• OPPAGA addressed two new issues: (1) an adjustment to the use of Florida Sports Foundation’s economic impact calculator and (2) professional sports programs' compliance with statutory provisions on homeless shelters and minority concessions.