Office of Program Policy Analysis and Government Accountability
Office of Program Policy Analysis and Government Accountability

Best Financial Management Practices Review of the Hernando County School District

Report 03-67, December 2003




Report Summary

The 2001 Legislature directed that OPPAGA conduct a Best Financial Management Practices Review of the Hernando County School District. In accordance with Florida law, OPPAGA and Auditor General staff assessed the performance of the district in 10 managerial and operational areas. This review found that the district was using 82% (121 of 148) of the best practices. The review also identified several opportunities for the district to reduce costs and increase revenues, which could have a positive fiscal impact of $2,455,904 over a five-year period. Determining whether to take advantage of these opportunities is a district decision and should be based on many factors including district needs, public input, and school board priorities. If it uses this opportunity to reduce costs, the district would be able to redirect the funds to other priorities, such as putting money into the classroom and implementing improvements identified in this report. The district could attain the Seal of Best Financial Management in two years if it implements report action plans.


Related Reports
  1. School Districts Can Take Steps to Reduce Facility Operating Costs Through Conservation, Productivity
    Report 03-62 November 2003
Copies of this report in print or alternate accessible format may be obtained by email OPPAGA@oppaga.fl.gov, telephone (850) 488-0021, or mail 111 W. Madison St., Room 312 Tallahassee, FL 32399-1475.
Copies of this report in print or alternate accessible format may be obtained by email OPPAGA@oppaga.fl.gov, telephone (850) 488-0021, or mail 111 W. Madison St., Room 312 Tallahassee, FL 32399-1475.