Kirby could not be reached for comment. School Board President William G. Scott did not respond to e-mail and phone messages.
In a response that became part of the audit, the district said it "acted fully in compliance with the Pennsylvania School Code and all other applicable laws as they existed at the time of the transactions cited above. . . ."
The audit was part of a routine review of school district spending statewide by the Auditor General's Office. One of DePasquale's priorities has been wasteful school spending.
The audit did not identify Kirby by name, but it named the district, the dates the superintendent served, and the details of his contract.
Kirby worked for the 3,200-student district from June 2004 until his retirement in February 2012.
According to the report, Upper Perkiomen let Kirby carry over 100 sick days he had accrued in his previous job as superintendent of Bucks County's Council Rock School District.
His initial contract said he would get no more than a 6 percent pay raise, but the board amended the contract in 2006 to boost his salary by 15 percent, the audit said.
That raise was supposed to be in lieu of reimbursing him for travel expenses and unused vacation. But a subsequent amendment to his initial contract, the audit found, gave him five more vacation days annually and allowed him to get a per diem payment for up to 50 vacation days.
A second contract, effective in 2009, and an amendment to it included retirement benefits. It called for him to be paid for as many as 90 unused sick days at $750 per day, and continue getting health benefits for himself and his wife for up to six years.
The board also gave him seven more days of vacation and eliminated the maximum number of unused vacation days for which he could be paid.
Kirby's retirement package gave him $67,500 for 90 unused sick days, $45,462 for 60 unused vacation days, and $115,720 in health insurance coverage over six years for himself and his wife.
The superintendent earned praise from former School Board President Harold M. Quinque when in 2011 Kirby announced his retirement, according to a story in a local newspaper.
"Without a doubt, Dr. Kirby's vision and leadership has moved the district into the 21st century," Quinque said then. "He has demonstrated integrity, character, and values as he conducted himself in carrying out school district business. Dr. Kirby will be hard to replace."