OPPAGA text logo with graphic of FL historic capitol
OPPAGA text logo with graphic of FL historic capitol

Best Financial Practices Review of the Volusia County School District

Report 03-59, October 2003




Report Summary

The 2001 Legislature directed that OPPAGA conduct a Best Financial Management Practices Review of the Volusia County School District. In accordance with Florida law, OPPAGA contracted with Berkshire Advisors, Inc., a private consulting firm from Austin, Texas, to conduct this review. Berkshire Advisors, Inc., 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 93% (138 of 148) of the applicable 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 $10.9 million 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. Volusia County School District Eligible for the State's Seal of Best Financial Management
    Report 08-28 April 2008
  2. Progress Report: Volusia County School District Making Progress, But Not Yet Eligible for the State's Seal of Best Financial Management
    Report 05-52 November 2005
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.