Northeastern Educational Intermediate Unit No. 19 v. Commonwealth

Opinion by

Judge Williams, Jr.,

Petitioner, Northeastern Educational Intermediate Unit No. 19 (NEIU), an educational unit under the provisions of the. Public .School Code, Act of March 10,1949, P.L. 30, as amended, 24 P.S. §9-951 to §9-971,1 was established to provide educational services to children who are residents of the twenty school districts located in Lackawanna, Wyoming, Wayne and Susquehanna Counties. Like all entities which receive funding from the Commonwealth of Pennsylvania, NEIU is subject to financial audits in accordance with the Pennsylvania Constitution, Article 8, §10.2 Such…