Performance Audit ______
PERFORMANCE AUDIT ____________ The School District of Philadelphia Philadelphia County, Pennsylvania ____________ May 2016 Dr. William R. Hite, Jr., Superintendent Ms. Marjorie G. Neff, SRC Chairperson School District of Philadelphia School District of Philadelphia 440 North Broad Street 440 North Broad Street Philadelphia, Pennsylvania 19130 Philadelphia, Pennsylvania 19130 Dear Dr. Hite and Ms. Neff: Our performance audit of the School District of Philadelphia (District) evaluated the application of best practices in the areas of academics, governance, finance, data integrity, and textbook inventory. In addition, this audit determined the District’s compliance with certain relevant state laws, regulations, contracts, and administrative procedures (relevant requirements). This audit covered the period July 1, 2008 through June 30, 2014, except as otherwise stated and was conducted pursuant to Section 403 of The Fiscal Code, 72 P.S. § 403, and in accordance with the Government Auditing Standards issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives. During our audit, we found significant instances of failing to apply best practices and noncompliance with relevant requirements, as detailed in our six audit findings. A summary of the results is presented in the Executive Summary section of the audit report. Our audit findings and recommendations have been discussed with the District’s management, and their responses are included in the audit report.
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