OPPAGA has reviewed the efficiency and effectiveness of several of Florida's 67 school districts through the state's School District Performance Review Program, which the Florida Legislature later replaced with the Sharpening the Pencil Program. The purpose of these reviews was to improve school district management and use of resources and to identify cost savings. Reviews conducted under the Sharpening the Pencil Program determined whether school districts were using a set of Best Financial Management Practices developed by OPPAGA and the Auditor General, and adopted by the Florida Commissioner of Education. In 2014, the Legislature repealed s. 1008.35, Florida Statutes, which had authorized Best Financial Management Practices Reviews of school districts.
Best Financial Management Practices Review of the Alachua County School District, Report 03-54, October 2003
Best Financial Management Practices Review of the Bradford County School District, Report 03-39, July 2003
Digest of the Combined Performance Review and Best Financial Management Practice Review Brevard County School District, Report 99-07, August 1999
Broward County School District Performance Review, Report 99-BSDPR, April 1999
Clay County School District Performance Review, Report 98-CSDPR, March 1998
Best Financial Management Practices Review of the Duval County School District, Report 03-41, August 2003
Best Financial Management Practices Review of the Franklin County School District, Report 03-37, July 2003
Best Financial Management Practices Review of the Gadsden County School District Review, Report 03-49, September 2003
Glades County School District Performance Review, Report 98-GSDPR, May 1998
Best Financial Management Practices Review of the Hernando County School District, Report 03-67, December 2003
Best Financial Management Practices Review of the Jefferson County School District, Report 03-55, October 2003
Digest of the Combined Performance Review and Best Financial Management Practice Review Martin County School District, Report 99-04, August 1999
Best Financial Management Practices Review of the Okaloosa County School District, Report 02-53, October 2002
Orange County School District Performance Review, Report 98-OSDPR, March 1998
Best Financial Management Practice Review Polk County School District, Report 98-84, June 1999
Best Financial Management Practices Review of the Santa Rosa County School District, Report 02-43, August 2002
Best Financial Management Practices Review of the Wakulla County School District, Report 03-35, June 2003