PRINTER'S NO. 343
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
183
Session of
2015
INTRODUCED BY TEPLITZ, BLAKE, SMITH AND BOSCOLA,
FEBRUARY 11, 2015
REFERRED TO STATE GOVERNMENT, FEBRUARY 11, 2015
AN ACT
Amending the act of April 9, 1929 (P.L.343, No.176), entitled,
as amended, "An act relating to the finances of the State
government; providing for the settlement, assessment,
collection, and lien of taxes, bonus, and all other accounts
due the Commonwealth, the collection and recovery of fees and
other money or property due or belonging to the Commonwealth,
or any agency thereof, including escheated property and the
proceeds of its sale, the custody and disbursement or other
disposition of funds and securities belonging to or in the
possession of the Commonwealth, and the settlement of claims
against the Commonwealth, the resettlement of accounts and
appeals to the courts, refunds of moneys erroneously paid to
the Commonwealth, auditing the accounts of the Commonwealth
and all agencies thereof, of all public officers collecting
moneys payable to the Commonwealth, or any agency thereof,
and all receipts of appropriations from the Commonwealth,
authorizing the Commonwealth to issue tax anticipation notes
to defray current expenses, implementing the provisions of
section 7(a) of Article VIII of the Constitution of
Pennsylvania authorizing and restricting the incurring of
certain debt and imposing penalties; affecting every
department, board, commission, and officer of the State
government, every political subdivision of the State, and
certain officers of such subdivisions, every person,
association, and corporation required to pay, assess, or
collect taxes, or to make returns or reports under the laws
imposing taxes for State purposes, or to pay license fees or
other moneys to the Commonwealth, or any agency thereof,
every State depository and every debtor or creditor of the
Commonwealth," in Department of the Auditor General,
providing for audit of accounts of the General Assembly; and
repealing Act 151 of 1970.
The General Assembly of the Commonwealth of Pennsylvania
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hereby enacts as follows:
Section 1. The act of April 9, 1929 (P.L.343, No.176), known
as The Fiscal Code, is amended by adding a section to read:
Section 403.1. Audit of Accounts of the General Assembly.--
(a) (1) The Department of the Auditor General shall have the
power and its duty shall be to annually audit the accounts and
records of the General Assembly, the separate caucuses and the
legislative service agencies, in accordance with generally
accepted auditing standards, to determine if moneys received
were expended or are being expended for the purpose for which
the moneys were paid.
(2) Copies of the audits under paragraph (1) shall be made
available to the Secretary of the Senate and Chief Clerk of the
House of Representatives and on the publicly accessible Internet
website of the department.
(b) If the department finds that any money received by the
General Assembly, the separate caucuses or the legislative
service agencies has been expended for any purpose other than
that for which it was paid, the department shall notify the
State Treasurer, who shall decline to approve any further
requisition for the payment of an appropriation until an amount
equal to the amount improperly expended has been properly
expended.
Section 2. Repeals are as follows:
(1) The General Assembly declares that the repeal under
paragraph (2) is necessary to effectuate the addition of
section 403.1 of the act.
(2) The act of June 30, 1970 (P.L.442, No.151), entitled
"An act implementing the provisions of Article VIII, section
10 of the Constitution of Pennsylvania, by designating the
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Commonwealth officers who shall be charged with the function
of auditing the financial transactions after the occurrence
thereof of the Legislative and Judicial branches of the
government of the Commonwealth, establishing a Legislative
Audit Advisory Commission, and imposing certain powers and
duties on such commission," is repealed.
Section 3. This act shall take effect in 60 days.
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