The Philadelphia School District's new computer accounting system was inefficiently purchased, is over budget, and "still doesn't do many of the things it was intended to do," according to an audit released Oct. 16 by the Philadelphia city controller's office.

The school district purchased Advantage 2000, a $15.6 million system, from American Management Systems (AMS) Inc. in January 1998 for financial management, human resources, and payroll.

But after nearly three years, the

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