The Florida Legislature
OPPAGA script logo
Office of Program Policy Analysis and Government Accountability

Best Financial Management Practices Review of the Hillsborough County School District, Report No. 02-39, July 2002
Table of Contents
Chapter 1: Introduction
Chapter 2: Statistical Profile of Hillsborough County School District
Chapter 3: Management Structures
Chapter 4: Performance Accountability System
Chapter 5: Educational Service Delivery
Chapter 6: Administrative and Instructional Technology
Chapter 7: Personnel Systems and Benefits
Chapter 8: Use of Lottery Proceeds
Chapter 9: Use of State and District Construction Funds
Chapter 10: Facilities Construction
Chapter 11: Facilities Maintenance
Chapter 12: Student Transportation
Chapter 13: Food Service Operations
Chapter 14: Cost Control Systems
Chapter 15: Community Involvement
Appendix A: Action Plans
Appendix A: Action Plans

Best Financial Management Practices Reviews by School Districts

The 2001 Legislature directed that OPPAGA conduct a Best Financial Management Practices Review of the Hillsborough County School District. In accordance with Florida law, OPPAGA contracted with Gibson Consulting Group, Inc., a private consulting firm, to conduct this review. Gibson Consulting Group, Inc., under the direction of OPPAGA and Auditor General staff, assessed the performance of the district in 13 managerial and operational areas. The review found that the district was using 81% (173 of 214) of the 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 Gibson Consulting Group, Inc. If the review recommendations are implemented, the Hillsborough County School District could experience a positive fiscal impact of $27,952,411 over five years, according to the consultant's report. The district could attain the Seal of Best Financial Management in two years if it implements report action plans.

Which Government Program Summaries contain related information?

Public Schools (K-12 Education)
Educational Facilities
Student Transportation
School Improvement, Assessment, and Accountability

What other OPPAGA-related materials are available?

  • Report No. 05-16 Progress Report: Hillsborough County School District Has Implemented Best Practices and Is Eligible For State Seal, published in March 2005.
  • Report No. 04-38 Progress Report: Hillsborough County School District Making Progress, But Not Yet Eligible For the State's Seal of Best Financial Management published in June 2004.
  • Report No. 04-32 Information Brief: Some School Districts Can Take Steps to Reduce Their Food Service Costs and Ensure Self-Sufficiency, published in May 2004.
  • Report No. 04-26 Information Brief: With Effective Planning, Accountability, and Oversight, School Districts Can Successfully Outsource Services, published in March 2004.
  • Report No. 04-10 Information Brief: School Districts Can Take Steps to Substantially Reduce Their Transportation Costs, published in February 2004.
  • Report No. 03-62 Information Brief: School Districts Can Take Steps to Reduce Facility Operating Costs Through Conservation, Productivity, published in November 2003.

Copies of this report in print or alternate accessible format may be obtained by telephone (850/488-0021), by FAX (850/487-9213), in person, or by mail (OPPAGA Report Production, Claude Pepper Building, Room 312, 111 W. Madison St., Tallahassee, FL 32399-1475).
e-mail address:

Reports  |  Home