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2019 OPPAGA Performance Audit Complete


September 10, 2019


The Duval County School Board passed a resolution in May, 2019, seeking a voter referendum to collect a half-cent sales tax to fund school safety and other improvements for Duval's aging and deteriorating school facilities.


Legislation enacted in 2018 requires the completion of a performance audit prior to any referendum to adopt a local discretionary sales surtax. An independent certified public accountant (CPA) licensed pursuant to Chapter 473, F.S., must conduct a performance audit of the program associated with the surtax adoption proposed by the county or school district. The CPA selection and overall process is managed by the State of Florida Office of Program Policy Analysis and Government Accountability (OPPAGA). OPPAGA is the research arm of the Florida Legislature.


The performance audit must be completed at least 60 days before the referendum is held. The audit report, including any findings, recommendations, or other accompanying documents, must be made available on the county or school district’s official website and kept on the website for 2 years from the date posted.


While the Jacksonville City Council has yet to approve the referendum to go to voters, the performance audit was recently completed and can be reviewed here