Description
During our FY 2025 School District of Philadelphia (School District) financial statement audit, we noted several deficiencies in internal control other than significant deficiencies and material weaknesses, that are not required to be reported under Government Auditing Standards that should, nonetheless, be addressed by management, and present an opportunity for strengthening internal controls and operating efficiency. These conditions are identified as findings numbers 2025-001 through 2025-007. Some of these same conditions were also reported in the FY 2024 School District Management Letter on Internal Controls and other prior year reports.
The findings are summarized in the City Controller’s letter to the School District that can be viewed by downloading the report.