1Urging the Auditor General, with the assistance of the City
2Controller of Philadelphia, to conduct a forensic audit of
3the School District of Philadelphia to provide a greater
4degree of transparency into the district's finances,
5particularly the expenditure of Federal, State and city
6funding and to require a report disseminating the findings of
7the audit.

8WHEREAS, The School District of Philadelphia's finances
9appear to reflect a gap between revenues and expenses that will
10continue to grow if left uncorrected; and

11WHEREAS, The school district's expenditures have outpaced
12revenues, requiring significant reductions in services to
13students; and

14WHEREAS, In addition to $120 million from the enactment of
15the City of Philadelphia's sales tax, the district has requested
16$320 million from the State, the city and labor partners to
17enable the transformation of Philadelphia schools; and

18WHEREAS, The school district reports that without $96 million

1in new funding, it will be forced to make $148 million in
2expenditure reductions, including class sizes, school police,
3transportation services, special education, facilities and
4alternative education; and

5WHEREAS, In addition to the operating budget, the district
6will receive Federal, State and city funds for fiscal year 2013-
72014; and

8WHEREAS, The General Assembly cannot in good conscience
9continue to spend increasing amounts of taxpayer money on the
10School District of Philadelphia without a greater level of
11accountability regarding how the district and School Reform
12Commission spend the funding they receive; and

13WHEREAS, The General Assembly must receive more detailed
14information regarding the school district's finances, including,
15but not limited to, its expenditure of Federal, State and city
16funds; therefore be it

17RESOLVED, That the House of Representatives urge the Auditor
18General, with the assistance of the City Controller of
19Philadelphia, to conduct a forensic audit of the School District
20of Philadelphia to provide a complete picture of the district's
21finances, expenditures and use of funds and grants during fiscal
22years 2008-2009, 2009-2010, 2010-2011, 2011-2012 and 2012-2013;
23and be it further

24RESOLVED, That the forensic audit address any improprieties,
25negligence or misuse of such funds; and be it further

26RESOLVED, That the Auditor General, with the assistance of
27the City Controller of Philadelphia, make a report with findings
28and recommendations, to aid in fixing the school district's
29current fiscal crisis, and submit the report to the General
30Assembly within six months of the adoption of this resolution.