OPPAGA has reviewed the efficiency and effectiveness of several of Florida's school districts through the state's Sharpening the Pencil and School District Performance Review programs (the Sharpening the Pencil Program repealed this program).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 adopted by the Florida Commissioner of Education. Due to budget constraints, the Legislature has not appropriated funds for the Sharpening the Pencil Program since the 2003-04 fiscal year. In 2014, the Legislature repealed s. 1008.35, Florida Statutes, which had authorized Best Financial Management Practices Reviews of school districts.