HB 925 2023
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hb0925-00
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
A bill to be entitled 1
An act relating to district school board direct -2
support organizations; amending s. 1001.453, F.S.; 3
authorizing district school boards to contract with 4
direct-support organizations for personal services or 5
operations; revising the amount of expenditures and 6
expenses a direct-support organization must have to be 7
required to provide for an annual financial audit; 8
authorizing district school boards to contra ct with a 9
vendor for such audits; providing an effective date. 10
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Be It Enacted by the Legislature of the State of Florida: 12
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Section 1. Paragraphs (a) and (c) of subsection (2) and 14
subsection (4) of section 1001.453, Florida Statutes, are 15
amended to read: 16
1001.453 Direct-support organization; use of property; 17
board of directors; audit. — 18
(2) USE OF PROPERTY. —A district school board: 19
(a) Is authorized to : 20
1. Permit the use of property, facilities, and personal 21
services of the district by a dire ct-support organization, 22
subject to the provisions of this section; or 23
2. Contract with a direct -support organization for 24
personal services or operations . 25
HB 925 2023
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hb0925-00
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
(c) May Shall not permit the use of property, facilities, 26
or personal services by of a direct-support organization if such 27
organization does not provide equal employment opportunities to 28
all persons, regardless of race, color, religion, sex, age, or 29
national origin. 30
(4) ANNUAL FINANCIAL AUDIT.—Each direct-support 31
organization with more than $250,000 $100,000 in expenditures or 32
expenses shall provide for an annual financial audit of its 33
accounts and records, to be conducted by an independent 34
certified public accountant in accordance with rules adopted by 35
the Auditor General pursuant to s. 11.45(8) and the Commissioner 36
of Education. A district school board may contract with a vendor 37
for an annual financial audit of a direct -support organization. 38
The annual financial audit report shall be submitted within 9 39
months after the fiscal year's end to the distr ict school board 40
and the Auditor General. The Commissioner of Education, the 41
Auditor General, and the Office of Program Policy Analysis and 42
Government Accountability have the authority to require and 43
receive from the organization or the district auditor an y 44
records relative to the operation of the organization. The 45
identity of donors and all information identifying donors and 46
prospective donors are confidential and exempt from the 47
provisions of s. 119.07(1), and that anonymity shall be 48
maintained in the aud itor's report. All other records and 49
information shall be considered public records for the purposes 50
HB 925 2023
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hb0925-00
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
of chapter 119. 51
Section 2. This act shall take effect July 1, 2023. 52