FL S2408

Requires the Auditor General to transmit annually by July 15 (beginning in 2011) a list of school districts failing to comply with transparency requirements to the President of the Senate, Speaker of the House, and Legislative Auditing Committee.

Redefines "governmental entity" in the Transparency Florida Act to include individual public schools rather than only public school districts, and requires the Legislative Auditing Committee to recommend a format for school districts, charter schools, and charter technical career centers to report financial information.

Changes the schedule for developing and submitting a plan to add additional financial information to the state website from March 1, 2010 to November 1, 2011, and annually thereafter.

Revises the exemption from the Transparency Florida Act for municipalities and special districts by replacing a population threshold of 10,000 or fewer with a revenue threshold of less than $10 million in total annual revenues.

Requires certified public accountants conducting audits of local government units to report compliance with the Transparency Florida Act as part of their audit, and authorizes the Legislative Auditing Committee to adopt guidelines to administer the act.