Regular Session 2017-2018 House Bill 1843 P.N. 4082

SENATE AMENDED

PRIOR PRINTER'S NOS. 2560, 3356, 3476

PRINTER'S NO. 4082

THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

No.

1843

Session of

2017

INTRODUCED BY GROVE, THOMAS, FEE, ROTHMAN, BARRAR, PHILLIPS-

HILL, KAUFFMAN, LAWRENCE, BERNSTINE, McGINNIS, MILLARD,

WHEELAND, KEEFER, ZIMMERMAN, DUSH, MOUL, RYAN AND COX,

OCTOBER 11, 2017

SENATOR BROWNE, APPROPRIATIONS, IN SENATE, AS AMENDED,

SEPTEMBER 25, 2018

AN ACT

Amending Title 72 (Taxation and Fiscal Affairs) of the

Pennsylvania Consolidated Statutes, providing for budget and

for financial transparency.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Title 72 of the Pennsylvania Consolidated

Statutes is amended by adding chapters to read:

CHAPTER 3

BUDGET

Sec.

301. Agency budget documents.

§ 301. Agency budget documents.

An agency submitting documentation used by the Office of the

Budget for preparation of the Governor's budget submission to

the General Assembly under section 613 of the act of April 9,

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

1929, shall place the original, unedited documents on the

agency's publicly accessible Internet website and the agency

shall electronically notify members of the General Assembly.

SUBMIT THE ORIGINAL, UNEDITED DOCUMENTS TO THE CHAIRPERSON AND

MINORITY CHAIRPERSON OF THE APPROPRIATIONS COMMITTEE OF THE

SENATE AND THE CHAIRPERSON AND MINORITY CHAIRPERSON OF THE

APPROPRIATIONS COMMITTEE OF THE HOUSE OF REPRESENTATIVES. The

documents shall be available SUBMITTED no later than the first

Monday of November 2018 2019 and every year thereafter.

CHAPTER 5

FINANCIAL TRANSPARENCY

Sec.

501. Definitions.

502. State Treasury transparency portal.

503 . Duties of Commonwealth agencies.

504. Commonwealth checkbook.

§ 501. Definitions.

The following words and phrases when used in this chapter

shall have the meanings given to them in this section unless the

context clearly indicates otherwise:

"Commonwealth agency." Any office, authority, board,

multistate agency or commission of the executive branch, an

independent agency or a State-affiliated entity. The term

includes any of the following:

(1) The Governor's Office.

(2) The Office of Attorney General.

(3) The Department of the Auditor General.

(4) The Treasury Department.

(5) An organization established by the Constitution of

Pennsylvania, a statute or an executive order which performs

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or is intended to perform an essential government function.

(6) A legislative agency.

(7) A judicial agency.

"Independent agency." Any office, authority, board or agency

of the Commonwealth that is not subject to the policy,

supervision or control of the Governor.

"Judicial agency." Any of the following:

(1) The Supreme Court of Pennsylvania.

(2) The Superior Court of Pennsylvania.

(3) The Commonwealth Court of Pennsylvania.

(4) The Administrative Office of Pennsylvania Courts.

"Legislative agency." As defined in section 102 of the act

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

Law.

"State-affiliated agency." Any of the following:

(1) The Pennsylvania Gaming Control Board.

(2) The Pennsylvania Housing Finance Agency.

(3) The State System of Higher Education.

§ 502. State Treasury transparency portal.

(a) Development.--The State Treasurer shall develop and

maintain on the Treasury Department's publicly accessible

Internet website a transparency portal with information relating

to the Commonwealth's finances. The following shall apply:

(1) The transparency portal shall be made available to

the public and include figures and visual aids to demonstrate

growth or reduction in expenditures and revenue starting no

later than the 2014-2015 fiscal year.

(2) The visual aids required under paragraph (1) shall

include, but not be limited to, charts and graphs.

(3) Information provided by the Treasury Department

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shall be made available to the public to download as an image

and spreadsheet document.

(b) General Fund information.--The following shall apply:

(1) The State Treasurer shall provide on the

transparency portal an analysis of the General Fund updated

to accurately reflect the General Fund at the end of the

prior day, including:

(i) Cash flow within the General Fund which shall

include a line graph showing changes in cash flow with a

range starting from the 2014-2015 fiscal year.

(B) GENERAL FUND INFORMATION.--THE FOLLOWING SHALL APPLY:

(1) THE STATE TREASURER SHALL PROVIDE ON THE

TRANSPARENCY PORTAL AN UPDATED ANALYSIS OF THE GENERAL FUND

TO ACCURATELY REFLECT THE GENERAL FUND AT THE END OF THE

CLOSE OF BUSINESS THE PREVIOUS DAY, INCLUDING:

(I) CASH FLOW WITHIN THE GENERAL FUND, INCLUDING

INFORMATION RELATED TO CHANGES IN CASH FLOW STARTING FROM

THE 2014-2015 FISCAL YEAR.

(ii) The current General Fund balance.

(iii) General fund expenditures. The public shall be

able to delineate expenditures under this subparagraph by

appropriation paid out of the General Fund by the

Commonwealth agency that made the expenditure.

(iv) General Fund revenues, including information

relating to the difference between estimated revenues

provided by the Independent Fiscal Office under section

605-B of the act of April 9, 1929 (P.L.177, No.175),

known as The Administrative Code of 1929, for the given

fiscal year and actual revenues collected. The Treasury

Department shall also include a graph comparing changes

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within the General Fund revenues and General Fund

expenditures starting with the 2018-2019 fiscal year.

(2) In order to assist the State Treasurer in compiling

the information required under this subsection for the

analysis of the General Fund, each Commonwealth agency shall

provide the information to the Treasury Department in a file

format specified by the Treasury Department through interface

files.

information.--The State Treasurer shall provide on the

transparency portal information relating to the General Fund to

accurately reflect the Commonwealth's finances at the end of the

close of business the previous day, including:

(1) Expenditures from each of the Commonwealth's special

FUNDS or restricted accounts, including a breakdown of

Commonwealth agency expenditures from within those funds.

(2) Daily changes in revenue and expenditures for the

Commonwealth's special FUNDS and restricted funds ACCOUNTS .

(3) In order to implement this subsection, each

Commonwealth agency shall provide the Treasury Department

data collected under the Pennsylvania Web Accountability and

Transparency (PennWATCH) Act, in a file format stipulated by

the Treasury Department through interface files.

(d) Treasury investment information.--The State Treasurer

shall provide information on the transparency portal relating to

the Commonwealth's investments managed by the Treasury

Department . The information shall include the daily balances of

each fund within the investment pools managed by the Treasury

Department. The State Treasurer shall ensure the information is

updated to reflect changes in investment pools and account

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balances from the close of business the previous day.

(e) Commonwealth programs.--The State Treasurer shall

include in the transparency portal an analysis of the

appropriations for Commonwealth programs based on the

appropriations at the close of business for the prior day. The

analysis shall include each appropriation, total budgeted

appropriation, total augmenting revenue, total spent

appropriation and percentage of the total appropriation spent.

(f) Commonwealth Financial Watch.-- The State Treasurer shall

include in the transparency portal a Commonwealth Financial

Watch which includes:

(1) The top 20 highest expenditures as designated by

appropriation within the General Fund during the current

fiscal year starting with the 2018-2019 fiscal year.

(2) The 10 Commonwealth agencies with the highest dollar

amount of General Fund expenditures during the current fiscal

year starting with 2018-2019 fiscal year, including the

percent of the Commonwealth agency's General Fund

appropriation spent.

(g) Time period.--All information provided under this

section shall reflect changes within the Commonwealth's funds

starting no later than the 2018-2019 fiscal year.

§ 503. Duties of Commonwealth agencies.

A Commonwealth agency shall provide the State Treasurer the

data required for the operation of the transparency portal under

section 502 (relating to State Treasury transparency portal ) in

a file format stipulated by the Treasury Department through

interface files.

§ 504. Commonwealth checkbook.

(a) Access.--The Office of the Budget shall provide access

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to the Integrated Central System under section 620.1 of the act

of April 9, 1929 (P.L.177, No.175), known as The Administrative

Code of 1929, with inquiry-only screens on its publicly

accessible Internet website to the following:

(1) Members of the General Assembly.

(2) The Independent Fiscal Office.

(3) The Department of the Auditor General.

(4) The general public.

(b) Expenses.--The Office of the Budget shall pay for any

expenses to implement this section with unencumbered funds.

Section 2. This act shall take effect in 90 days.

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