The 2001 Legislature directed that OPPAGA conduct a Best Financial Management Practices Review of the Osceola County School District. In accordance with Florida law, OPPAGA and Auditor General staff assessed the performance of the district in 13 managerial and operational areas. This review found that the district was using 79% (169 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. If the review recommendations are implemented, the Osceola County School District could experience a positive fiscal impact of $5.6 million over five years. The district could attain the Seal of Best Financial Management in two years if it implements report action plans.