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

Best Financial Management Practices Review: Lake County School District, Report No. 01-68, December 2001
Table of Contents
Chapter 1: Introduction
Chapter 2: Statistical Profile of Lake 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: Safety and Security
Chapter 16: Community Involvement
Appendix A: Action Plans
Appendix B: Geographic Location of the Campuses

Best Financial Management Practices Reviews by School Districts

The 2000 Legislature directed that OPPAGA conduct a Best Financial Management Practices Review of the Lake County School District. In accordance with Florida law, OPPAGA contracted with ValienteHernandez, P.A., a private consulting firm, to conduct this review. ValienteHernandez, P.A., under the direction of OPPAGA and the Auditor General staff, assessed the performance of the district in 14 managerial and operational areas. OPPAGA made the final determination on the district's use of best practices based on information in the final report and in consultation with ValienteHernandez, P.A. If the review recommendations are implemented, the Lake County School District could experience a positive fiscal impact of $5,114,740 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?

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

What other OPPAGA-related materials are available?

  • Report No.  05-05 Lake County School District Has Implemented Best Practices and Is Eligible For State Seal, published in February 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. 03-72 Lake District Not Yet Eligible for the State's Seal of Best Financial Management, published in December 2003.
  • 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