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Best Financial Practices Review of the Volusia County School District, Report No. 03-59, October 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 Plan

Best Financial Management Practices Reviews by School Districts

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.

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. 08-28 Volusia County School District Eligible for the State’s Seal of Best Financial Management, published in April 2008.
  • Report No. 05-52 Volusia County School District Making Progress, But Not Yet Eligible for the State’s Seal of Best Financial Management, published in November 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).
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