230.23026  Florida School District Review Trust Fund.--

(1)  The Florida School District Review Trust Fund is created, to be administered by the Office of Program Policy Analysis and Government Accountability (OPPAGA). Funds must be credited to the trust fund as provided by s. 230.23025 and as otherwise appropriated by the Legislature for the purposes set forth in that section.

(2)  OPPAGA shall use the funds deposited in the trust fund to pay costs of conducting best financial management practices reviews, or reviews of components of the best practices, in school districts under s. 230.23025. Funds may be expended to pay the expenses of reviews conducted by OPPAGA, by the Auditor General, or by private consultants at the discretion of the director of OPPAGA. The expenses may include professional services, travel expenses of OPPAGA and the Auditor General, and any other necessary expenses incurred as part of a complete or component best practices review. OPPAGA may refund to a school district any portion of funds contributed by the school district that OPPAGA determines are not needed to conduct the complete or component best practices review requested by the district.

(3)  Notwithstanding s. 216.301, and pursuant to s. 216.351, any balance in the trust fund at the end of any fiscal year shall remain in the trust fund at the end of the year and be available for carrying out the purposes of the trust fund.