S. 2014 — Special District Fairness and Accessibility Act

This section requires the Director of the Office of Management and Budget (OMB) to issue guidance within 180 days of enactment clarifying how agencies recognize special districts (i.e., state-created political subdivisions with specified boundaries and significant budgetary autonomy for limited governmental or proprietary functions) as units of local government eligible for federal financial assistance (e.g., grants, loans, cooperative agreements). It further (1) requires agency heads to implement the guidance and conform related policies within one year of issuance; and (2) directs OMB to report to the House Committee on Oversight and Government Reform and the Senate Committee on Homeland Security and Governmental Affairs within two years of enactment on agency implementation and conformity.