FL H0297

Lowers the annual financial audit requirement threshold for district school board direct-support organizations from $250,000 to $100,000 in expenditures or expenses.

Requires audits to be conducted by an independent certified public accountant in accordance with rules adopted by the Auditor General and Commissioner of Education.

Mandates annual audit reports be submitted within 9 months after the fiscal year's end to the district school board and the Auditor General.

Protects donor identity and donor information as confidential and exempt from public records requirements, while maintaining anonymity in auditor reports.

Takes effect July 1, 2017.