Section 1001.24 - Direct-support organization; use of property; board of directors; audit(1) DEFINITIONS.-For the purposes of this section, the term: (a) "Department of Education direct-support organization" means an organization: 1. That is a corporation not for profit that is incorporated under the provisions of chapter 617 and approved by the Department of State.2. That is organized and operated exclusively to receive, hold, invest, and administer property and to make expenditures to or for the benefit of public prekindergarten through 12th grade education in this state.3. That the State Board of Education, after review, has certified to be operating in a manner consistent with the goals and best interest of the Department of Education.(b) "Personal services" includes full-time or part-time personnel, as well as payroll processing.(2) USE OF PROPERTY.-The State Board of Education:(a) May permit the use of property, facilities, and personal services of the department by the direct-support organization, subject to the provisions of this section.(b) Shall prescribe by rule conditions with which the direct-support organization must comply in order to use property, facilities, or personal services of the department. Such rules shall provide for budget and audit review and for oversight by the department.(c) Shall not permit the use of property, facilities, or personal services of the direct-support organization if such organization does not provide equal employment opportunities to all persons, regardless of race, color, national origin, gender, age, or religion.(3) BOARD OF DIRECTORS.-The board of directors of the department direct-support organization shall be appointed by the commissioner and shall include representation from business, industry, and other components of Florida's economy.(4) ANNUAL AUDIT.-Each direct-support organization shall provide for an annual financial audit in accordance with s. 215.981. The identity of donors who desire to remain anonymous shall be protected, and that anonymity shall be maintained in the auditor's report. All records of the organization other than the auditor's report, management letter, and any supplemental data requested by the Auditor General and the Office of Program Policy Analysis and Government Accountability shall be confidential and exempt from the provisions of s. 119.07(1).