If the Polk County School Board agrees by a majority plus one vote to institute the action plans in Appendix A, the district could meet the best practices within two years and receive the Seal of Best Financial Management from the Commissioner of The district would need to report annually on its progress towards implementing the plans and any changes that would affect compliance with best practices to the Legislature, the Governor, the SMART Schools Clearinghouse, OPPAGA (Office of Progra OPPAGA would need to conduct annually a review to determine whether the district has attained compliance with best financial management practices in areas covered by the action plans. In addition, by implementing report recommendations, the Polk County School District could improve district operations, save money, and demonstrate good stewardship of public resources. In total, OPPAGA estimates implementing these recommendation