Northeastern Educational Intermediate Unit No. 19 v. Commonwealth

Opinion by

Judge Doyle,

The Northeastern Educational Intermediate Unit No. 19 (NEIU) appeals from the Auditor General’s report which contained an audit of NEIU’s finances for the 1979-80 through 1981-82 school years.

*316NEIU is an intermediate educational unit established under Article IX-A of the Public School Code of 1949 (.SchoolCode)1 to provide educational services to the resident students of Lackawanna, Wyoming, Wayne and Susquehanna counties. On September 21, 1983, the Auditor General issued an audit of NEIU’s finances pursuant to Section 403 of the Fiscal Code.2 The report identified…