Florida Senate - 2023                                    SB 1040
       
       
        
       By Senator Burgess
       
       
       
       
       
       23-00559A-23                                          20231040__
    1                        A bill to be entitled                      
    2         An act relating to district school board direct
    3         support organizations; amending s. 1001.453, F.S.;
    4         authorizing district school boards to contract with
    5         direct-support organizations for personal services or
    6         operations; revising the amount of expenditures and
    7         expenses a direct-support organization must have to be
    8         required to provide for an annual financial audit;
    9         authorizing district school boards to contract with a
   10         vendor for such audits; providing an effective date.
   11          
   12  Be It Enacted by the Legislature of the State of Florida:
   13  
   14         Section 1. Paragraphs (a) and (c) of subsection (2) and
   15  subsection (4) of section 1001.453, Florida Statutes, are
   16  amended to read:
   17         1001.453 Direct-support organization; use of property;
   18  board of directors; audit.—
   19         (2) USE OF PROPERTY.—A district school board:
   20         (a) Is authorized to:
   21         1. Permit the use of property, facilities, and personal
   22  services of the district by a direct-support organization,
   23  subject to the provisions of this section; or
   24         2. Contract with a direct-support organization for personal
   25  services or operations.
   26         (c) May Shall not permit the use of property, facilities,
   27  or personal services by of a direct-support organization if such
   28  organization does not provide equal employment opportunities to
   29  all persons, regardless of race, color, religion, sex, age, or
   30  national origin.
   31         (4) ANNUAL FINANCIAL AUDIT.—Each direct-support
   32  organization with more than $250,000 $100,000 in expenditures or
   33  expenses shall provide for an annual financial audit of its
   34  accounts and records, to be conducted by an independent
   35  certified public accountant in accordance with rules adopted by
   36  the Auditor General pursuant to s. 11.45(8) and the Commissioner
   37  of Education. A district school board may contract with a vendor
   38  for an annual financial audit of a direct-support organization.
   39  The annual financial audit report shall be submitted within 9
   40  months after the fiscal year’s end to the district school board
   41  and the Auditor General. The Commissioner of Education, the
   42  Auditor General, and the Office of Program Policy Analysis and
   43  Government Accountability have the authority to require and
   44  receive from the organization or the district auditor any
   45  records relative to the operation of the organization. The
   46  identity of donors and all information identifying donors and
   47  prospective donors are confidential and exempt from the
   48  provisions of s. 119.07(1), and that anonymity shall be
   49  maintained in the auditor’s report. All other records and
   50  information shall be considered public records for the purposes
   51  of chapter 119.
   52         Section 2. This act shall take effect July 1, 2023.