PRINTER'S NO. 637
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
550
Session of
2017
INTRODUCED BY FOLMER, EICHELBERGER, SCARNATI, VULAKOVICH,
RAFFERTY, VOGEL, DINNIMAN, STEFANO AND AUMENT, APRIL 5, 2017
REFERRED TO FINANCE, APRIL 5, 2017
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, further
providing for audits of agencies receiving State aid.
The General Assembly of the Commonwealth of Pennsylvania
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hereby enacts as follows:
Section 1. Section 403 of the act of April 9, 1929 (P.L.343,
No.176), known as The Fiscal Code, is amended to read:
Section 403. Audits of Agencies Receiving State Aid.--(a)
The Department of the Auditor General shall have the power, and
its duty shall be, to audit the accounts and records of every
person, association, corporation, and public agency, receiving
an appropriation of money, payable out of any fund in the State
Treasury, or entitled to receive any portion of any State tax
for any purpose whatsoever, as far as may be necessary to
satisfy the department that the money received was expended or
is being expended for no purpose other than that for which it
was paid. Copies of all such audits shall be furnished to the
Governor.
(b) If at any time the department shall find that any money
received by any person, association, corporation, or public
agency, has been expended for any purpose other than that for
which it was paid, it shall forthwith notify the Governor, and
shall decline to approve any further requisition for the payment
of any appropriation, or any further portion of any State tax,
to such person, association, corporation or public agency, until
an amount equal to that improperly expended shall have been
expended for the purpose for which the money improperly expended
was received from the State Treasury.
(c) Any person, association, corporation or public agency
being audited under this section shall respond to the Auditor
General within 120 days of the furnished audit with an audit
recommendation implementation plan. Failure to respond to a
furnished audit within 120 days will result in a suspension of
any appropriation to the person, association, corporation or
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public agency.
Section 2. This act shall take effect in 60 days.
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