Financial Oversight of School Districts

Local Level
Each year a school district must have an outside financial audit done by an independent certified public accounting firm. These are links to the five most recent financial audit reports for Upper Darby School District:
FYE 6.30.2011
FYE 6.30.2010
FYE 6.30.2009
FYE 6.30.2008
FYE 6.30.2007

State Level
Pennsylvania Department of Education
In addition, each district must file an Annual Financial Report of its finances each year with the Pennsylvania Department of Education, accompanied by an audit certification by no later than October 31st, after the district’s fiscal year of June 30th.

Pennsylvania Auditor General
School Districts are also subject to audits by the PA Auditor General’s office – Bureau of School Audits. The bureau examines the records of school districts, intermediate units, and area vocational-technical schools. Auditors establish whether school districts received the state subsidies and reimbursements to which they were entitled, and whether state laws and regulations were followed. They also determine whether teachers and administrators are properly certified for the positions they hold. These audits are available on-line at

PA Auditor General’s – UDSD Performance Audit – September 2010
The PA Auditor General’s office also has a Bureau of Special Performance Audits that focus on whether a program is working the way it should and as its management assured the public it would. Their impetus arises from several places:

  • A tip from a watchdog citizen (Taxpayer Advocate Hotline:  1-800-922-8477)
  • Abuse of public funds exposed in the media
  • An audit finding in the field
  • The state’s policy office examining issues of the day
    • Example: PA Auditor General’s – Summary Report Upper Darby School District’s payments for Legal Services – April 2004

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