THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

INTRODUCED BY BROWNE, PICCOLA, ROBBINS, ORIE, FOLMER, ERICKSON, SCARNATI, RAFFERTY, SMUCKER, EICHELBERGER, D. WHITE, VOGEL, VANCE, TOMLINSON, BAKER, WARD, ALLOWAY, PIPPY, YAW, WAUGH, GORDNER, PILEGGI, BRUBAKER, COSTA, GREENLEAF, EARLL, MENSCH, YUDICHAK, WILLIAMS AND FARNESE, JANUARY 12, 2011

SENATOR BRUBAKER, FINANCE, AS AMENDED, FEBRUARY 14, 2011   

AN ACT

Providing for the establishment of a searchable budget database-

driven Internet website detailing certain information

concerning State taxpayer expenditures and 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."  Disbursements of funds related to a grant,

contract, appropriation or any tax expenditure as defined in

section 624 of the act of April 9, 1929 (P.L.177, No.175), known

as The Administrative Code of 1929.

"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."  An individual, corporation, association, limited

liability company, partnership, limited liability 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.

"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.

"Treasury."  The Treasury Department of the Commonwealth.

Section 3.  Searchable budget database.

(a)  Development.--By January 1, 2012 or six months after the

effective date of this section, whichever is later, the treasury 

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 2011-2012 budget

required under this section. The treasury 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 $5,000 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)  All budget implementation data described in section

620(a) of the act of April 9, 1929 (P.L.177, No.175), known

as The Administrative Code of 1929.

(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.

(d)  Revenue reporting requirements.--

(1)  The searchable budget database shall include weekly

revenue reports for the General Fund and the Motor License

Fund. The weekly revenue reports shall be prepared in a

manner consistent with section 620(b) of the act of April 9,

1929 (P.L.177, No.175), known as The Administrative Code of

1929, and given to the Treasury Department by each

department. In addition to the requirements set forth in

section 620(b) of The Administrative Code of 1929, the weekly

revenue reports shall include a comparison of the actual

collections of revenue with prior year actual collections for

each week.

(2)  Notwithstanding section 4(b) of this act, the weekly

revenue reports shall be made available on the searchable

budget database within three days after the immediately

preceding week.

Section 4.  Updates.

(a)  Time of updates.--Beginning July 1, 2011, 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 treasury 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

treasury 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 treasury.

(d)  Data maintenance.--The treasury 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 treasury 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.

Section 1.  Short title.

<--

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

Web Accountability, Transparency and Contract Hub Act or as the

PennWATCH 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:

"Commonwealth agency."  An executive agency, a legislative

agency, a judicial agency, an independent agency or a State-

affiliated entity.

"Employment compensation."  Payment, including gross salary,

overtime and bonus, made to an employee or officer of a

Commonwealth agency in exchange for services rendered to that

Commonwealth agency.

"Entity."  Any natural person, corporation, association,

union, limited liability company or limited liability

partnership; any other legal business entity, including a

nonprofit, a grantee, a contractor and a sole proprietor; and

any county, city or other local government entity.

"Executive agency."

(1)  Any one of the following:

(i)  The Governor and the departments, boards,

commissions, authorities and other officers and agencies

of the Commonwealth.

(ii)  The Treasury Department. 

(iii)  The Department of the Auditor General.

(iv)  The Office of Attorney General.

(2)  The term does not include a judicial agency,

legislative agency, independent agency, State-affiliated

entity, State-related institution, political subdivision or

any local, regional or metropolitan transportation authority.

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

Federal or State funds appropriated by the General Assembly,

statute or executive authorization.

"Funding action or expenditure."  A payment by a Commonwealth

agency made to an entity under the terms of a grant agreement or

for the purchase of goods and services, including payments in

cash, by check or by any form of electronic funds transfer or

deposit. The term does not include social services payments,

unemployment compensation, property tax or rent rebate checks or

any other payments offered not in regard to goods provided or

services rendered or not pursuant to a grant agreement but

offered as direct monetary payments for which eligibility is

determined in whole or in part by income level or economic

status.

"Funding source."  The agency responsible for requesting,

authorizing or directing a funding action or expenditure.

"Independent agency."  Boards, commissions and other agencies

and officers of the Commonwealth which are not subject to the

policy supervision and control of the Governor. The term does

not include an executive agency, judicial agency, legislative

agency, State-affiliated entity, State-related institution,

political subdivision or any local, regional or metropolitan

transportation authority.

"Judicial agency."

(1)  Any of the following:

(i)  The Supreme Court of Pennsylvania.

(ii)  The Superior Court of Pennsylvania.

(iii)  The Commonwealth Court of Pennsylvania.

(iv)  Any other court or other officer or agency of

the unified judicial system.

(2)  The term does not include an executive agency,

legislative agency, independent agency, State-affiliated

entity, State-related institution, political subdivision or

any local, regional or metropolitan transportation authority.

"Legislative agency."

(1)  Any of the following:

(i)  The Senate of Pennsylvania.

(ii)  The Pennsylvania House of Representatives.

(iii)  Any other officer or agency of the General

Assembly.

(2)  The term does not include an executive agency,

judicial agency, independent agency, State-affiliated entity,

State-related institution, political subdivision or any

local, regional or metropolitan transportation authority.

"Social services payments."  Cash assistance and other

welfare benefits payments, education benefits payments, workers'

compensation and unemployment compensation payments.

"State-affiliated entity."  A Commonwealth authority or a

Commonwealth entity. The term includes the Pennsylvania Gaming

Control Board, the Commonwealth Financing Authority, the

Pennsylvania Turnpike Commission, the Pennsylvania Housing

Finance Agency, the Pennsylvania Municipal Retirement System,

the Pennsylvania Infrastructure Investment Authority, the State

Public School Building Authority, the Pennsylvania Higher

Educational Facilities Authority and the State System of Higher

Education. The term does not include a judicial agency,

legislative agency, State-related institution, political

subdivision or any local, regional or metropolitan

transportation authority.

"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 action or expenditure, a budget

program or a Commonwealth agency.

"State-related institution."  The Pennsylvania State

University, the University of Pittsburgh, Lincoln University or

Temple University.

Section 3.  Searchable budget database.

(a)  Development.--By December 2011, the Independent Fiscal

Office shall develop, implement and maintain a single,

searchable, public Internet website to be called PennWATCH. The

Internet website shall provide the annual appropriation

information and funding action or expenditure information for

Commonwealth agencies. Information on the Internet website shall

include:

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

residence and the applicable vendor identification system of

the entity receiving payment.

(2)  The amount of the funding action or expenditure.

(3)  The fund source and the funding source of the

funding action or expenditure.

(4)  The applicable appropriation and appropriation

fiscal year from which the expenditure is made.

(5)  A counter to show the number of times the Internet

website is accessed.

(b)  Additional data.--By December 31, 2013, the PennWATCH

website shall provide additional data, including:

(1)  If an expenditure was made under a contract, a

hyperlink to the copy of the contract maintained under

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

known as the Right-to-Know Law.

(2)  A description of the program under which the funding

action or expenditure is made.

(3)  The expected performance outcomes achieved from the

funding action or expenditure, if available.

(4)  Information for PennWATCH to offer a hyperlink to

any final State audit report relating to the entity, the

program or the funding source administering the funding

action or expenditure.

(c)  Access.--The Internet website shall allow the public to

search for and aggregate information at no cost.

(d)  Source tax and amount.--Except as provided under

subsection (e), by August 31 of each fiscal year, beginning in

fiscal year 2012-2013, the Internet website shall include the

source tax and amount of revenue received by the Commonwealth

for the previous fiscal year and such other information as

required by this subsection:

(1)  The total number of individuals employed by each

Commonwealth agency for the previous fiscal year.

(2)  Links to each Commonwealth agency Internet website

where available.

(e)  Exemption.--Notwithstanding the requirements outlined in

subsections (a), (b), (c) and (d), the following shall not be

included in the Internet website:

(1)  Records, material data or other information exempted

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

administrative duties of board).

(2)  Records, material data or other information exempted

from disclosure 71 Pa.C.S. § 5902(e)(2) (relating to

administrative duties of board).

(3)  Records exempted from disclosure under the Right-to-

Know Law.

(f)  Maintenance.--Information for a fiscal year shall remain

on the Internet website for a period of at least ten years from

the date of posting.

Section 4.  Administration.

(a)  Commonwealth agency requirements.--Each Commonwealth

agency shall cooperate with and provide to the Independent

Fiscal Office all required information at the time the request

for funding action or expenditure is submitted.

(b)  Accuracy.--Each Commonwealth agency is responsible for

verifying the accuracy and completeness of the information that

it submits to the Independent Fiscal Office.

(c)  Format and classification system.--

(1)  Each Commonwealth agency shall create and maintain

the information required to be posted under section 3 in

ASCII-fixed text file, XML or other commonly agreed upon file

format.

(2)  The Independent Fiscal Office may require the use of

a classification system to allow consistent categorization of

different types of goods and services that may be the subject

of a funding action or expenditure.

Section 5.  Submission of information.

(a)  Employment compensation.--Beginning in 2012, by February

15, each Commonwealth agency shall submit information to the

Independent Fiscal Office providing the employment compensation

for each of its employees for the preceding calendar year.

(b)  Required information.--Each Commonwealth agency shall

submit the following information to the Independent Fiscal

Office:

(1)  Name of the employee receiving compensation.

(2)  Amount of total employment compensation.

(3)  Funding source.

(4)  Position title.

Section 6.  Vendor identification system.

(a)  Vendor identification system.--The Independent Fiscal

Office may maintain a vendor identification system for mandatory

use by all Commonwealth agencies in order to provide a common

designation of each payee and to facilitate aggregation of data

on the public Internet website.

(b)  Cooperation with agencies.--The Independent Fiscal

Office shall work with Commonwealth agencies in maintaining the

vendor identification system.

(c)  Compatibility.--The vendor identification system shall

be compatible with existing systems within Commonwealth

agencies.

Section 7.  Report to General Assembly and Governor.

The Independent Fiscal Office shall prepare an annual report

containing statistical information on the usage and performance

of the Internet website mandated by this act. The report shall

contain, but not be limited to, frequency of user access of the

website, types of data being accessed and website performance.

The report shall be submitted to the General Assembly and the

Governor by March 30 of each year beginning March 30, 2012.

Section 8.  Compliance.

The Independent Fiscal Office shall not be considered in

compliance with this act unless the data required for the

Internet website is available by the dates specified in this

act.

Section 20.  Effective date.

This act shall take effect immediately.