24 Pa. Stat. § 25-2553
The comptroller of the Department of Public Instruction shall perform regular audits and field audits and, in his discretion, may perform special audits and field audits of accounts of all school districts, examining all records of receipts and expenditures and such facilities, supplies and materials as may be necessary to verify records of receipts and expenditures, and shall examine and verify allocations of receipts and expenditures among and within programs and reimbursement accounts. The department shall require each school district to submit to the department all of its records bearing on its rights to reimbursements on uniform forms prescribed by the department, and the department shall require each school district to make available all pertinent records and supporting data or materials to the comptroller.
24 P.S. § 25-2553