FL S1628

Excludes water management districts from Auditor General audit requirements while expanding audit oversight to include district school boards alongside state universities and Florida College System institutions.

Requires department heads, state courts system, Florida Clerks of Court Operations Corporation, local governmental entities, state attorneys, public defenders, and charter school governing bodies to establish and maintain internal controls to prevent fraud, waste, and abuse.

Mandates each Florida College System institution to file annual financial statements with the State Board of Education in accordance with generally accepted accounting principles.

Requires district school boards to expand internal auditor responsibilities beyond financial verification to include audits and reviews designed to establish and maintain internal controls.

Specifies that water management districts must provide monthly financial statements in the form prescribed by the Department of Financial Services to their governing boards and the public.