The Central Florida Tourism Oversight District (CFTOD), formerly the Reedy Creek Improvement District (RCID), is the governing jurisdiction and special taxing district for the land of Walt Disney World Resort. It includes 39.06 sq mi (101.2 km2) within Orange and Osceola counties in Florida, encompassing the cities of Bay Lake and Lake Buena Vista as well as unincorporated land. It acts with most of the same authority and responsibility as a county government.