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Mr. Charles L. Lester Auditor General Post Office Box 1735 Tallahassee, Florida 32302

Dear Mr. Lester:

This is in response to substantially the following question:

WHETHER A DISTRICT SCHOOL BOARD IS AUTHORIZED TO USE THE INTEREST EARNED ON TAX MONEY FOR PURPOSES OTHER THAN THE PURPOSES FOR WHICH THE TAX WAS RAISED WHEN SUCH TAX IS LEVIED PURSUANT TO s. 236.25(2), F.S., AS AMENDED BY s. 4, CH. 87-284, LAWS OF FLORIDA?

As Auditor General you are statutorily charged with making annual financial audits of the accounts and records of all district school boards.1

Section 9(a), Art. VII, State Const.,…