The Athletic's Dom Luszczyszyn released his annual front office confidence rankings, which take the results from the opinions of The Athletic subscribers. 

Each front office is graded in six categories: roster building, cap management, drafting and development, trading, free agency and vision.

The Florida Panthers ranked first for the second consecutive season.

The public gave the Panthers an A+ rating in roster building, cap management, trading, free agency and vision. Receiving a B- in draft and develop, in total receiving an A+ grade. 

The Panthers fan base were more critical, but still ranked the management staff very highly. The fan base gave the Panthers an A+ grade in trades and free agency, an A in roster building and cap management, an A- in vision, and a B in draft and development, for a total grade of A. 

Here are some comments left by subscribers of The Athletic: 

“Bill Zito and his staff have firmly established themselves as the best of the business. Their ability to build a hockey culture in South Florida is something that I thought impossible when I first started attending games in Sunrise. Eventually, the bill will come due — but for now, I’m enjoying the run of President’s Trophy, Cinderella run to the Finals, consecutive Cup wins, and bringing the band back for a few more cracks at more Stanley Cups and true dynasty status.”

“The model for how a team should be run, from top to bottom Bill Zito has created a situation all teams should be emulating.” 

It's hard to argue with anything. The Panthers are back-to-back Stanley Cup champions and are in an excellent position to chase a third consecutive cup. Their key players are locked into cost-efficient contracts, and many are still in the prime of their careers. 

Recently, the Panthers have focused less on drafting and developing players, as Anton Lundell and Mackie Samoskevich have carved out roles in the lineup. But players like Aleksander Barkov and Aaron Ekblad are prime examples of their ability to draft and develop.

The Panthers have also been great at finding players who haven't blossomed yet and helping them reach their ceilings. Sam Reinhart, Sam Bennett, Eetu Luostarinen and Gustav Forsling highlight their success. 

The Panthers are the best team in the NHL for several reasons, but their front office might be the most influential.