IVFLs in the W1VDs regulatory framework. Even if significantt harm" had been defined, the IVFLs statute remained isolated from consumptive use permitting criteria, and thus served no immediately evident role in the district's regulatory charge. In 1997, the Florida Legislature provided guidance regarding factors to be considered when establishing minimum flows and levels. The language the legislature sought was one of compromise and practicality. It sought to protect the water resources of the state from water withdrawals that would cause significant harm. However, they acknowledged that reestablishing historic water flows or levels was not necessarily desirable in all cases and that structural changes in the watersheds should be considered during the development of 1VFLs (F.S. 3 73.0421 (1) (a)). They also provided exemptions for water bodies smaller than 25 acres in size, those that have been constructed or ones that no longer serve their historic function (F.S. 373.0421 (1) (b)). A list of both cultural and scientific factors to be considered when establishing minimum flows or levels was developed, and incorporated into the Florida Administrative Code (Ch. 62-40.473 F.A.C.). Identified factors include recreation, Eish and wildlife habitats and passage, estuarine resources, maintenance of freshwater storage and supply, aesthetic and scenic attributes, filtration and absorption of nutrients, water quality, and navigation. However, determination of the precise methodology for establishing 1VFLs was left up to each WMD and has, to date, resulted in the development of different approaches for establishing minimum flows and levels. The 1997 Water Act also provided criteria for actions to be implemented when a minimum flow or level is not met or proj ected to be unmet in the next 20 years. The statute directs that the DEP or the W1VD governing boards shall implement a recovery or prevention strategy, which includes the development of additional water supplies and conservation concurrently with, to the extent practical, reductions in permitted withdrawals (F.S. 373.0421 (2)). This strategy became