Robin L. Harkins, 42, the school-operations officer at Germantown High for six years, resigned in March amid a Philadelphia School District internal audit and investigation into the school's missing money, district officials said.

Harkins is a daughter of two retired educators in the district, district sources said. In her position, she was a bookkeeper or treasurer at the school, on High Street near Germantown Avenue.

The audit began after the adult leader of the school's ROTC program complained when he couldn't withdraw $8,000 from the account. A police source said the exact amount that appears to be missing is $92,000.

Philadelphia police said Harkins was arrested without incident at her home, on Hartel Avenue near Rowland, at 6:30 a.m. Friday.

They said she told them that her lawyer, Ron Abel, advised her not to make a statement. She was arraigned and was released on her own recognizance.

Harkins faces 23 counts including theft by unlawful taking, theft by deception, receiving stolen property, failing to make payments or deposits, tampering with records and misappropriation of property or funds.

As school-operations officer, Harkins was responsible for depositing money into bank accounts. The student-activities fund included money from students and alumni to help finance student programs.

District officials yesterday expressed sadness over the arrest of Harkins, whose mother was a highly regarded assistant principal at George Washington High School and whose father was a teacher in the district.

Abel, Harkins' attorney, did not return phone calls seeking comment. He reportedly has said that Harkins claims she is innocent.