PRINTER'S NO. 3626
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2444
Session of
2020
INTRODUCED BY SAYLOR, APRIL 27, 2020
REFERRED TO COMMITTEE ON APPROPRIATIONS, APRIL 27, 2020
A SUPPLEMENT
To the act of July 7, 1972 (P.L.743, No.176), entitled "An act
providing for the establishment and operation of Lincoln
University as an instrumentality of the Commonwealth to serve
as a State-related institution in the higher education system
of the Commonwealth; providing for change of name; providing
for the composition of the board of trustees; terms of
trustees, and the power and duties of such trustees;
providing for preference to Pennsylvania residents in
tuition; authorizing appropriations in amounts to be fixed
annually by the General Assembly; providing for the auditing
of accounts of expenditures from said appropriations;
providing for public support and capital improvements;
authorizing the issuance of bonds exempt from taxation within
the Commonwealth; requiring the President to make an annual
report of the operations of Lincoln University," making an
appropriation for carrying the same into effect; providing
for a basis for payments of the appropriation; providing for
a method of accounting for the funds appropriated; and
providing for certain fiscal information disclosure.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The sum of $15,166,000, or as much thereof as may
be necessary, is hereby appropriated to the Trustees of Lincoln
University, Chester County, for the fiscal year July 1, 2020, to
June 30, 2021, for general support.
Section 2. Payments to Lincoln University on account of the
appropriation provided in section 1 shall be made on the basis
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of costs during the fiscal year.
Section 3. (a) Payments to Lincoln University of the
appropriation provided in section 1 shall be made monthly during
the fiscal year.
(b) The monthly payments shall be made in accordance with
the provisions of section 2 on the basis of estimated costs. The
estimate of costs shall be submitted by Lincoln University to
the Secretary of Education, the General Assembly and the State
Treasurer not later than 30 days prior to the date on which such
payment is to be made.
Section 4. (a) Lincoln University shall apply the money
appropriated by this act only for the purposes as are permitted
in this act and shall at all times maintain proper records
showing the application of such money. Not later than 120 days
after the close of the fiscal year to which this act relates,
Lincoln University shall file, with the Secretary of Education,
the General Assembly and the Auditor General of the
Commonwealth, a statement setting forth the amounts and purposes
of all expenditures made from money appropriated by this act and
costs, as provided in section 2, used as a basis for receipt of
any appropriation during the fiscal year.
(b) The statement of expenditures and costs shall be
reviewed by the Auditor General of the Commonwealth, and he
shall have the right, in respect to the money appropriated by
this act, to audit and disallow expenditures made for purposes
not permitted by this act and to cause such sums to be recovered
and paid by Lincoln University to the State Treasurer. In
respect to expenditures made by the university from money other
than money appropriated by this act, the Auditor General shall
have the right to review only, and he shall file annually with
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the General Assembly such information concerning said
expenditures as the General Assembly or any of its committees
may require.
Section 5. Lincoln University shall provide full, complete
and accurate information as may be required by the Department of
Education or the chairperson or the minority chairperson of the
Appropriations Committee of the Senate or the chairperson or the
minority chairperson of the Appropriations Committee of the
House of Representatives.
Section 6. Lincoln University shall present and report its
financial statements required under the provisions of this act
in accordance with: the generally accepted accounting principles
as prescribed by the National Association of College and
University Business Officers, the American Institute of
Certified Public Accountants, or their successors, or by any
other recognized authoritative body; the "Commonwealth of
Pennsylvania Budget Instructions for the State System of Higher
Education, State-Related Universities and Non-State-Related
Colleges and Universities"; and the financial reporting policies
and standards promulgated by the Commonwealth of Pennsylvania
and by the Federal Government that apply to Lincoln University.
Section 7. This act shall take effect July 1, 2020, or
immediately, whichever is later.
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