May 22, 2018
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The Florida Statutes

The 2001 Florida Statutes

Title XVI
Chapter 237
Financial Accounts And Expenditures For Public Schools
View Entire Chapter
Section 237.40, Florida Statutes 2001

237.40  Direct-support organization; use of property; board of directors; audit.--

(1)  DEFINITIONS.--For the purposes of this section, the term:

(a)  "District school board direct-support organization" means an organization which:

1.  Is approved by the district school board;

2.  Is a Florida corporation not for profit, incorporated under the provisions of chapter 617 and approved by the Department of State; and

3.  Is organized and operated exclusively to receive, hold, invest, and administer property and to make expenditures to or for the benefit of public prekindergarten through 12th grade education and adult vocational and community education programs in this state.

(b)  "Personal services" includes full-time or part-time personnel, as well as payroll processing.

(2)  USE OF PROPERTY.--A district school board:

(a)  Is authorized to permit the use of property, facilities, and personal services of the district by a direct-support organization, subject to the provisions of this section.

(b)  Shall prescribe by rule conditions with which a district school board direct-support organization must comply in order to use property, facilities, or personal services of the district. Promulgation of such rules shall be coordinated with the Department of Education. The rules shall provide for budget and audit review and oversight by the district school board and the department.

(c)  Shall not permit the use of property, facilities, or personal services of a direct-support organization if such organization does not provide equal employment opportunities to all persons, regardless of race, color, religion, sex, age, or national origin.

(3)  BOARD OF DIRECTORS.--The board of directors of the district school board direct-support organization shall be approved by the district school board.

(4)  ANNUAL AUDIT.--Each direct-support organization shall provide for an annual financial audit of its accounts and records, to be conducted by an independent certified public accountant in accordance with rules adopted by the Auditor General pursuant to s. 11.45(8) and the Commissioner of Education. The annual audit report shall be submitted within 9 months after the fiscal year's end to the district school board and the Auditor General. The Commissioner of Education, the Auditor General, and the Office of Program Policy Analysis and Government Accountability have the authority to require and receive from the organization or the district auditor any records relative to the operation of the organization. The identity of donors and all information identifying donors and prospective donors are confidential and exempt from the provisions of s. 119.07(1), and that anonymity shall be maintained in the auditor's report. All other records and information shall be considered public records for the purposes of chapter 119.

History.--s. 2, ch. 84-172; s. 1, ch. 88-155; s. 69, ch. 90-360; s. 89, ch. 96-406; s. 158, ch. 97-190; s. 73, ch. 2001-266.

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