The 2001 Legislature directed that OPPAGA conduct a Best Financial Management Practices Review of the Miami-Dade County School District. In accordance with Florida law, OPPAGA contracted with Berkshire Advisors, Inc., a private consulting firm, to conduct this review. Berkshire Advisors, Inc., under the direction of OPPAGA and Auditor General staff, assessed the performance of the district in 13 managerial and operational areas. The review found that the district was using 61% (130 of 214) of the best practices. OPPAGA made the final determination on the district's use of best practices based on information in the final report and in consultation with Berkshire Advisors, Inc. If the review recommendations are implemented, the Miami-Dade County School District could experience a positive fiscal impact of $509,993,500 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.