CS for CS for SB 1804 - School District Accountability

• Requires Auditor General to contact district school boards with audit findings and monitor corrective action completion within 45-180 days, with non-compliance reported to Legislative Auditing Committee.

• Prohibits former appointed school district superintendents from lobbying their former district for 2 years after leaving office.

• Mandates school board member travel outside the district exceeding $500 requires prior board approval, and out-of-state travel must include itemized expense details with public opportunity to comment.

• Requires school districts with annual federal, state, and local funds exceeding $500 million to employ an internal auditor with unrestricted scope covering all functional and program areas, comprehensive risk assessments every 5 years, and direct reporting to the school board.

• Withholds salaries of school board members and superintendents if financial emergency conditions identified in s. 218.503(1) exist, unless the official was elected or appointed within 1 year after conditions were identified and did not participate in budget approval.

• Repeals minimum classroom expenditure requirements in s. 1011.64 and appropriates $850,000 for implementation, effective July 1, 2018.