The 2001 Legislature directed that OPPAGA conduct a Best Financial Management Practices Review of the Lee 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 13 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 Valiente Hernandez, P.A. This review found that the district was using 67% (143 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. If the review recommendations are implemented, the Lee County School District could experience a positive fiscal impact of $23,403,968 million over five years. The district could attain the Seal of Best Financial Management in two years if it implements report action plans.