THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

INTRODUCED BY BROWNE, BRUBAKER, PILEGGI, ALLOWAY, ROBBINS, FOLMER, BAKER, PICCOLA, WARD, ORIE, ERICKSON, BOSCOLA, VANCE, TOMLINSON, EARLL, WOZNIAK, GORDNER, RAFFERTY, O'PAKE, WILLIAMS, WONDERLING, CORMAN, WAUGH, SMUCKER, M. WHITE, LEACH, VOGEL, PIPPY, FERLO, EICHELBERGER AND GREENLEAF, FEBRUARY 6, 2009

REFERRED TO FINANCE, FEBRUARY 6, 2009  

AN ACT

Providing for the establishment of a searchable budget database-

driven Internet website detailing certain information

concerning taxpayer investments.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Short title.

This act shall be known and may be cited as the Taxpayer

Transparency Act.

Section 2.  Definitions.

The following words and phrases when used in this act shall

have the meanings given to them in this section unless the

context clearly indicates otherwise:"

"Agency."  A Commonwealth agency, a judicial agency or a

legislative agency as defined under section 102 of the act of

February 14, 2008 (P.L.6, No.3), known as the Right-to-Know Law.

"Commonwealth agency."  Any of the following:

(1)  Any office, department, authority, board, multistate

agency or commission of the executive branch, an independent

agency or a State-affiliated entity. The term includes:

(i)  The Governor’s Office.

(ii)  The Office of Attorney General, the Department

of the Auditor General and the Treasury Department.

(iii)  An organization established by the

Constitution of Pennsylvania, a statute or an executive

order which performs or is intended to perform an

essential governmental function.

(2)  The term does not include a judicial or legislative

agency as defined under section 102 of the act of February

14, 2008 (P.L.6, No.3), known as the Right-to-Know Law.

"Expenditures." A grant, contract, appropriation, tax

exemption or tax credit.

"Funding recipient."  A person or political subdivision that

receives State funding other than an individual recipient of

State assistance or services or employee benefits buyouts.

"Funding source."  The General Fund, special funds or other

Federal or State funds appropriated by the General Assembly,

statute or executive authorization.

"Person."  A corporation, association, limited liability

company, partnership, limited partnership, nonprofit

organization, educational institution, political subdivision or

other government entity. The term does not include an individual

recipient of State assistance or services or employees benefits

buyouts.

"Searchable budget database."  A database-driven Internet

website that allows the public to search for and aggregate

budget information.

"Secretary."  The Secretary of the Budget of the

Commonwealth.

"State audit or report."  An audit report issued by the

Auditor General, a Commonwealth agency, including the Governor’s

Office, Office of Comptroller Operations, the Joint State

Government Commission or the Legislative Budget and Finance

Committee relating to a funding recipient, a budget program or

an agency.

Section 3.  Searchable budget database.

(a)  Development.--By June 1, 2009, the secretary shall

develop and implement an Internet website, available to the

public, that provides a single, searchable budget database

containing the data for the fiscal year 2008-2009 budget

required under this section. The secretary shall maintain the

Internet website which shall allow the public to search for and

aggregate data at no cost. The Internet website shall include

the following data relating to expenditures of $25,000 or more:

(1)  The name and principal location or address of the

recipient of funds.

(2)  The amount of funds expended or received.

(3)  The funding source.

(4)  The disbursing agency and the budget line item from

which the expenditure is made.

(5)  A description of the purpose and type of

expenditure.

(6)  The expected performance outcomes achieved from the

expenditure, if available.

(7)  Past performance outcomes achieved from the

expenditure, if available.

(8)  Any State audit report relating to the funding

recipient, the budget program or an agency administering the

funding.

(9)  Any other relevant information specified by the

secretary.

(b)  Hyperlink.--A hyperlink to contracts maintained under

Chapter 17 of the act of February 14, 2008 (P.L.6, No.3), known

as the Right-to-Know Law, that pertains to the expenditure shall

be provided where practicable.

(c)  Exemption.--Records, material dates or other information

exempted from disclosure under 24 Pa.C.S. § 8502(e)(2) (relating

to administrative duties of board) or 71 Pa.C.S. § 5902(e)(2)

(relating to administrative duties of board) shall be exempt

from placement on the searchable database. 

Section 4.  Updates.

(a)  Time of updates.--Beginning July 1, 2009, and each

fiscal year thereafter, data, including expenditure symbols,

relating to the appropriations adopted in the general

appropriation act, nonpreferred appropriations acts and special

fund appropriations acts and all funds authorized by the

executive branch for that fiscal year shall be added to the

searchable budget database no later than 30 days following the

beginning of the fiscal year. The secretary shall add additional

data required under section 3 relating to the expenditure of

funds, as the data becomes available.

(b)  Agency requirements.--Each agency shall provide the

secretary with all data required under section (3)(a) no later

than 30 days after the data becomes available to the agency. The

agency shall not be required to provide information that is

exempt from disclosure under the act of February 14, 2008

(P.L.6, No.3), known as the Right-to-Know Law.

(c)  Format.--Each agency shall create and maintain data

under this section in ASCII-delimited text file, spreadsheet

file or other file as required by the secretary.

(d)  Data maintenance.--The secretary shall ensure that all

data added to the searchable budget database remains accessible

to the public for a minimum of ten years.

Section 5.  Compliance.

The secretary shall not be considered in compliance with this

act if the data required for the searchable budget database is

not available in a searchable manner or is unable to be

aggregated or if the public is redirected to other government

Internet websites unless the other Internet websites contain the

information as required under this act.

Section 20.  Effective date.

This act shall take effect in 60 days.