requested by the secretary for use in preparing the report no
later than September 1, 2022, and September 1 of each calendar
year thereafter.
(d) Final report.--The secretary shall provide to the
Governor and the General Assembly a final report by March 1,
2023, and March 1 of each calendar year thereafter .
§ 10013. Uniform standards for audits.
Audits conducted by the department, by another Commonwealth
agency or by a political subdivision shall comply with all of
the following:
(1) The generally accepted government auditing
standards, such as those produced by the Government
Accountability Office.
(2) The Single Audit Act of 1984 (31 U.S.C. § 7501 et
seq.).
(3) 2 C.F.R. Pt. 200 (relating to Uniform Administrative
Requirements, Cost Principles and Audit Requirements for
Federal Awards).
(4) Any other Federal requirements for a Statewide
audit.
§ 10014. Uniform accounting terms and definitions.
(a) General rule.--One year after the effective date of this
chapter and triennially thereafter the department, in
conjunction with the State Treasurer, the Office of the Budget
and representatives from political subdivisions selected by the
department in an equal and fair manner, shall establish uniform
accounting terms and procedures for Commonwealth agencies and
political subdivisions to implement section 10011 (relating to
d uties of Commonwealth agencies and political subdivisions) and
ensure a uniform accounting system.
20210HB1202PN1263 - 5 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30