(1) School districts, Florida College System institutions, and other institutions and agencies under the supervision of the State Board of Education and state universities under the supervision of the Board of Governors are subject to the audit provisions of ss. 11.45 and 218.39.
(2) If an audit contains a significant deficiency or material weakness, the district school board, the Florida College System institution board of trustees, or the university board of trustees shall conduct an audit overview during a public meeting. The audit overview shall describe the corrective action to be taken and a timeline for completion of such action.
History.—s. 544, ch. 2002-387; s. 148, ch. 2007-217; s. 160, ch. 2011-5; s. 35, ch. 2012-134; s. 9, ch. 2018-5.
Structure Florida Statutes
Title XLVIII - Early Learning-20 Education Code
Chapter 1010 - Financial Matters
Part III - Audit Requirements and Procedures (Ss. 1010.30-1010.36)
1010.305 - Audit of student enrollment.
1010.33 - Financial and performance audits.
1010.34 - Audits of direct-support organizations.