Florida Senate - 2023                             CS for SB 1040
       
       
        
       By the Committee on Governmental Oversight and Accountability;
       and Senator Burgess
       
       
       
       
       585-03549-23                                          20231040c1
    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, subject to certain limitations; revising
    7         the amount of expenditures and expenses a direct
    8         support organization must have to be required to
    9         provide for an annual financial audit; authorizing
   10         district school boards to contract with a vendor for
   11         such audits; providing an effective date.
   12          
   13  Be It Enacted by the Legislature of the State of Florida:
   14  
   15         Section 1. Paragraphs (a) and (c) of subsection (2) and
   16  subsection (4) of section 1001.453, Florida Statutes, are
   17  amended to read:
   18         1001.453 Direct-support organization; use of property;
   19  board of directors; audit.—
   20         (2) USE OF PROPERTY.—A district school board:
   21         (a) Is authorized to:
   22         1. Permit the use of property, facilities, and personal
   23  services of the district by a direct-support organization,
   24  subject to the provisions of this section; or
   25         2. Contract with a direct-support organization for personal
   26  services or operations. However, a retiree of the Florida
   27  Retirement System must first satisfy the requirements for
   28  termination from employment provided in s. 121.021(39) before
   29  providing such services or operations for a Florida Retirement
   30  System employer, and is subject to the reemployment limitations
   31  provided in s. 121.091(9).
   32         (c) May Shall not permit the use of property, facilities,
   33  or personal services by of a direct-support organization if such
   34  organization does not provide equal employment opportunities to
   35  all persons, regardless of race, color, religion, sex, age, or
   36  national origin.
   37         (4) ANNUAL FINANCIAL AUDIT.—Each direct-support
   38  organization with more than $250,000 $100,000 in expenditures or
   39  expenses shall provide for an annual financial audit of its
   40  accounts and records, to be conducted by an independent
   41  certified public accountant in accordance with rules adopted by
   42  the Auditor General pursuant to s. 11.45(8) and the Commissioner
   43  of Education. A district school board may contract with a vendor
   44  for an annual financial audit of a direct-support organization.
   45  The annual financial audit report shall be submitted within 9
   46  months after the fiscal year’s end to the district school board
   47  and the Auditor General. The Commissioner of Education, the
   48  Auditor General, and the Office of Program Policy Analysis and
   49  Government Accountability have the authority to require and
   50  receive from the organization or the district auditor any
   51  records relative to the operation of the organization. The
   52  identity of donors and all information identifying donors and
   53  prospective donors are confidential and exempt from the
   54  provisions of s. 119.07(1), and that anonymity shall be
   55  maintained in the auditor’s report. All other records and
   56  information shall be considered public records for the purposes
   57  of chapter 119.
   58         Section 2. This act shall take effect July 1, 2023.