The 2001 Legislature directed that OPPAGA conduct a Best Financial Management Practices Review of the Duval County School District. In accordance with Florida law, OPPAGA contracted with McConnell Jones Lanier & Murphy LLP., a private consulting firm from Houston, Texas, to conduct this review. McConnell Jones Lanier & Murphy LLP., under the direction of 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 71% (102 of 144) of the applicable 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 McConnell Jones Lanier & Murphy LLP. The review also identified several opportunities for the district to reduce costs and increase revenues, which could have a positive fiscal impact of $24,558,441over 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.