AN ACT

 

1Amending the act of April 9, 1929 (P.L.343, No.176), entitled,
2as amended, "An act relating to the finances of the State
3government; providing for the settlement, assessment,
4collection, and lien of taxes, bonus, and all other accounts
5due the Commonwealth, the collection and recovery of fees and
6other money or property due or belonging to the Commonwealth,
7or any agency thereof, including escheated property and the
8proceeds of its sale, the custody and disbursement or other
9disposition of funds and securities belonging to or in the
10possession of the Commonwealth, and the settlement of claims
11against the Commonwealth, the resettlement of accounts and
12appeals to the courts, refunds of moneys erroneously paid to
13the Commonwealth, auditing the accounts of the Commonwealth
14and all agencies thereof, of all public officers collecting
15moneys payable to the Commonwealth, or any agency thereof,
16and all receipts of appropriations from the Commonwealth,
17authorizing the Commonwealth to issue tax anticipation notes
18to defray current expenses, implementing the provisions of
19section 7(a) of Article VIII of the Constitution of
20Pennsylvania authorizing and restricting the incurring of
21certain debt and imposing penalties; affecting every
22department, board, commission, and officer of the State
23government, every political subdivision of the State, and
24certain officers of such subdivisions, every person,
25association, and corporation required to pay, assess, or
26collect taxes, or to make returns or reports under the laws
27imposing taxes for State purposes, or to pay license fees or 
28other moneys to the Commonwealth, or any agency thereof, 
29every State depository and every debtor or creditor of the 
30Commonwealth," providing for audits of accounts of the 
31General Assembly; and making a related repeal.

32The General Assembly of the Commonwealth of Pennsylvania

1hereby enacts as follows:

2Section 1. The act of April 9, 1929 (P.L.343, No.176), known
3as The Fiscal Code, is amended by adding a section to read:

4Section 403.1. Audits of Accounts of the General Assembly.--
5(a) (1) The Department of the Auditor General shall have the
6power and its duty shall be to annually audit the accounts and
7records of the General Assembly and the separate caucuses, in
8accordance with generally accepted auditing standards, to
9determine if funds received were expended or are being expended
10for the purpose for which it was paid.

11(2) Copies of the audits under paragraph (1) shall be made
12available to the Secretary of the Senate and Chief Clerk of the
13House of Representatives and on the publicly accessible Internet
14website of the department.

15(b) If the department finds that any money received by the
16General Assembly and its separate caucuses has been expended for
17any purpose other than that for which it was paid, it shall
18notify the State Treasurer, who shall decline to approve any
19further requisition for the payment of an appropriation until an
20amount equal to the amount improperly expended has been been
21properly expended for the correct purpose.

22Section 2. Repeals are as follows:

23(1) The General Assembly declares that the repeal under
24paragraph (2) is necessary to effectuate the addition of
25section 403.1 of the act.

26(2) The act of June 30, 1970 (P.L. 442, No. 151),
27entitled "An act implementing the provisions of Article VIII,
28section 10 of the Constitution of Pennsylvania, by
29designating the Commonwealth officers who shall be charged
30with the function of auditing the financial transactions

1after the occurrence thereof of the Legislative and Judicial
2branches of the government of the Commonwealth, establishing
3a Legislative Audit Advisory Commission, and imposing certain
4powers and duties on such commission" is repealed.

5Section 3. This act shall take effect in 60 days.