Description
During the City Controller’s FY 2024 School District of Philadelphia (School District) audit, the Controller’s Office noted several deficiencies in internal control other than significant deficiencies or material weakness, 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 finding numbers 2024-001 through 2024-004. These same conditions were also reported in the FY 2023 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.