Audits In January 2013, the Pennsylvania Auditor General's office conducted a performance audit of the districts. Serious findings were reported to the School Board and Administration. It reported that in reviewing BMSD administrative employment contracts, Act 93, collective bargaining agreements and payroll records found wages for employees have been improperly reported as eligible retirement wages to Pennsylvania School Employees’ Retirement System for the 2008–09, 2009–10, 2010–11 and 2011–12 school years. This significantly raised pension payments for the individuals involved and increased the local district taxpayers liability for those pensions. In August 2009, the Pennsylvania Auditor General conducted a performance audit of the district. Findings were reported to the administration and school board.