The 2001 Legislature directed that OPPAGA conduct a Best Financial Management Practices Review of the Hillsborough County School District. In accordance with Florida law, OPPAGA contracted with Gibson Consulting Group, Inc., a private consulting firm, to conduct this review. Gibson Consulting Group, 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 81% (173 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 Gibson Consulting Group, Inc. If the review recommendations are implemented, the Hillsborough County School District could experience a positive fiscal impact of $27,952,411 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.