April 23, 2018
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The Florida Statutes

The 2001 Florida Statutes

Title XVI
Chapter 232
Compulsory School Attendance; Child Welfare
View Entire Chapter
Section 232.44, Florida Statutes 2001

232.44  Audit of records of nonprofit corporations and associations handling interscholastic activities.--

(1)  Each nonprofit association or corporation that operates for the purpose of supervising and controlling interscholastic activities of the public high schools in the state and whose membership is composed of duly certified representatives of public high schools in the state, and whose rules and regulations are established by members thereof, shall have an annual financial audit of its accounts and records by an independent certified public accountant retained by it and paid from its funds. The accountant shall furnish a copy of the audit report to the Auditor General for review.

(2)  Any such nonprofit association or corporation shall keep adequate and complete records of all moneys received by it, including the source and amount, and all moneys spent by it, including salaries, fees, expenses, travel allowances, and all other items of expense. All records of any such organization shall be open for inspection by the Auditor General or the Auditor General's employees.

History.--ss. 1, 2, ch. 59-474; s. 8, ch. 69-82; s. 1278, ch. 95-147; s. 14, ch. 99-333.

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