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

Best Financial Management Practices Review of the Sarasota County School District, Report No. 03-34, June 2003
Table of Contents
Chapter 1: Introduction
Chapter 2: Management Structures
Chapter 3: Performance Accountability System
Chapter 4: Educational Service Delivery
Chapter 5: Administrative and Instructional Technology
Chapter 6: Personnel Systems and Benefits
Chapter 7: Facilities Construction
Chapter 8: Facilities Maintenance
Chapter 9: Transportation
Chapter 10: Food Service Operations
Chapter 11: Cost Control Systems
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 Sarasota County School District. In accordance with Florida law, OPPAGA contracted with Berkshire Advisors, Inc., a private consulting firm, to conduct this review. Berkshire Advisors, Inc., under the direction of OPPAGA and Auditor General staff assessed the performance of the district in 11 managerial and operational areas. This review found that the district was using 72% (107 of 148) 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 Berkshire Advisors, Inc. The review also identified several opportunities for the district to reduce costs and increase revenues, which could have a positive fiscal impact of $4,880,170 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.

Which Government Program Summaries contain related information?

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

What other OPPAGA-related materials are available?

  • Report No. 05-26 Progress Report: Sarasota County School District Making Progress, But Not Yet Eligible for the State’s Seal of Best Financial Management, published in April 2005.
  • 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