The document summarizes a forensic audit report of the Franklin School Department's finances from fiscal years 2005 to 2007. It found deficits of $400k in 2006 and $274k and $598k in 2007 that were covered by unauthorized transfers from other funds. The audit questions whether the explanations for the deficits make sense and if the recommendations will prevent future issues. It also raises questions about why earlier years were not audited, long-term financial management practices, and how to restore public trust.