FL S1278

Authorizes the Department of Children and Families to create a direct-support organization as a not-for-profit corporation to raise funds, receive grants and gifts, and make expenditures benefiting the department and individuals it serves

Requires the direct-support organization to operate under a written contract with the department, submit annual budgets for approval, and undergo annual financial audits, with a fiscal year running July 1 through June 30

Allows the department to provide the direct-support organization with free use of fixed property, facilities, and personnel services, provided the organization offers equal membership and employment opportunities regardless of race, color, religion, sex, age, or national origin

Authorizes district school boards to contract with direct-support organizations for personal services or operations, with Florida Retirement System retirees subject to termination and reemployment limitations before providing such services

Increases the expenditure threshold requiring direct-support organizations to conduct annual financial audits from $100,000 to $250,000, and sets a repeal date of October 1, 2028 for the Children and Families direct-support organization provision