The 2000 Legislature directed that OPPAGA conduct a Best Financial Management Practices Review of the Lake County School District. In accordance with Florida law, OPPAGA contracted with ValienteHernandez, P.A., a private consulting firm, to conduct this review. ValienteHernandez, P.A., under the direction of OPPAGA and the Auditor General staff, assessed the performance of the district in 14 managerial and operational areas. OPPAGA made the final determination on the district's use of best practices based on information in the final report and in consultation with ValienteHernandez, P.A. If the review recommendations are implemented, the Lake County School District could experience a positive fiscal impact of $5,114,740 over five years, according to the consultant's report. The district could attain the Seal of Best Financial Management in two years if it implements report action plans.