This resolution directs the Legislative Budget and Finance Committee to conduct an audit assessing the effectiveness of existing incentives for public school district consolidation and the sharing of services. The audit aims to identify why these incentives are underutilized and to evaluate current programs designed to promote consolidation and shared services among school districts. The resolution highlights the historical context of school district consolidation in Pennsylvania, noting a significant reduction in the number of districts over the years and the challenges faced by rural districts due to declining enrollments and rising costs.

Additionally, the resolution calls for the audit to include a review of successful programs in other states that incentivize school district consolidation and service sharing. The findings and recommendations from this audit are to be compiled into a report, which must be submitted to the General Assembly within one year of the resolution's adoption. This initiative seeks to explore potential cost savings and improvements in educational outcomes through more efficient school district operations.