1999 Florida Code
TITLE XVI EDUCATION
Chapter 237 Financial Accounts and Expenditures for Public Schools  
237.40   Direct-support organization; use of property; board of directors; audit.

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.--The direct-support organization shall make provisions for an annual postaudit of its financial accounts, to be conducted by the district auditor in accordance with rules to be adopted by the Commissioner of Education. The annual audit report shall include a management letter and shall be filed as a public record in the district. The Commissioner of Education and the Auditor General have the authority to require and receive from the organization or the district auditor any detail or supplemental data 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 are 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.