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PRINTER'S NO. 2258
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1970
Session of
2021
INTRODUCED BY RIGBY, SCHMITT, RYAN, GROVE, MILLARD, JOZWIAK AND
NEILSON, OCTOBER 12, 2021
REFERRED TO COMMITTEE ON APPROPRIATIONS, OCTOBER 12, 2021
AN ACT
Amending the act of March 30, 1811 (P.L.145, No.99), entitled
"An act to amend and consolidate the several acts relating to
the settlement of the public accounts and the payment of the
public monies, and for other purposes," deleting or repealing
obsolete provisions relating to the settlement of public
accounts and payment of public monies.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Sections 4, 6 and 7 of the act of March 30, 1811
(P.L.145, No.99), entitled "An act to amend and consolidate the
several acts relating to the settlement of the public accounts
and the payment of the public monies, and for other purposes,"
are repealed:
[Section IV. And be it further enacted by the authority
aforesaid, That if any person attending at the office of the
auditor-general on his summons, shall refuse to exhibit his
account or to answer such questions touching the same as may be
put to him by the auditor-general, unless such answer shall have
a tendency to criminate such person, the auditor-general shall
have power to commit such person to the common gaol of the
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county wherein the seat of government shall then be, there to be
holden, until such person comply with this act or be otherwise
discharged by due course of law.
Section VI. And be it further enacted by the authority
aforesaid, That the auditor-general shall draw his warrant on
the state treasurer for the amount or balance of all accounts
settled agreeably to this act, which are in the nature of claims
on the commonwealth, and for which there is an appropriation by
law, and all accounts and vouchers, and other papers appurtenant
thereto shall be filed in the office of the auditor-general,
copies of which, or of books, or any other documents in said
office under the hand and seal of the auditor-general, shall be
admitted to be read in evidence in all courts of law and
elsewhere in this commonwealth.
Section VII. And be it further enacted by the authority
aforesaid, That in all cases where the laws recognize a claim on
the commonwealth and there is no appropriation of money to pay
the same, it shall be the duty of the auditor-general and state
treasurer to adjust and settle the accounts of such claims as
other accounts, and the auditor-general shall immediately report
the same to the legislature, if in session, but if not in
session, then during the first week of the next ensuing
session.]
Section 2. Section 8 of the act is amended to read:
Section VIII. And be it further enacted by the authority
aforesaid, [That the state treasurer shall pay all grants,
salaries, annuities, gratuities, and pensions established by
law, and make all other payments which are or shall be so fixed
by law, that the sum to be paid cannot be affected by the
settlement of any account, nor increased nor diminished by the
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discretionary powers of the auditor-general and state treasurer;
Provided however, That in relation to pensions payable under
decrees of courts, the state treasurer may, if he deems it
proper, refer the said decrees or certificates back to the court
for revision, stating his reasons therefor: And also provided,]
That notwithstanding any other provision of law to the contrary,
the State Employees' Retirement Board, on behalf of the
Commonwealth, and the treasurer or other officer in charge of
payrolls for any county, city, town or other political
subdivision may make systematic investments in mutual funds,
savings accounts or government bonds or make premium payments on
life insurance or annuity contracts to any institution or
company licensed and authorized in accordance with the rules and
regulations promulgated by the appropriate State agencies to
accept deposits or sell such products in this State for the
purpose of funding a deferred compensation program for employes.
Section 3. Sections 15, 17, 18, 21, 22, 23, 27, 28, 29, 30,
35, 37, 38, 39, 40, 41, 42, 43, 44, 45, 46, 47, 48, 49, 50, 52
and 53 of the act are repealed:
Section XV. And be it further enacted by the authority
aforesaid, That the state treasurer may, if he deems it
conducive to the public interest, proceed immediately against
the sureties of any public delinquent.
Section XVII. And be it further enacted by the authority
aforesaid, That the accounts of county treasurers for any monies
received by them for tavern licenses and exempt fines, shall be
settled on or before the last day of December in each and every
year, and the monies so received paid over to the state
treasurer within three months, deducting therefrom a commission
in the following proportion, viz: For any sum not exceeding five
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hundred dollars, five per cent.; when the amount exceeds that
sum, five per cent. on the first five hundred dollars, and at
the rate of two per cent. for all above that sum, until it
amounts to one thousand dollars, and at the rate of one per
cent. for all in addition to the sum last mentioned, which the
accountant officers are hereby directed to allow; and it is
hereby made the duty of the county treasurers to enforce the
payment by collectors of militia exempt fines, in the same
manner as the payment of county rates and levies are enforced.
Section XVIII. And be it further enacted by the authority
aforesaid, That if any county treasurer shall neglect or refuse
to settle and pay into the state treasury the monies which they
shall receive for tavern licenses and militia exempt fines,
within the time specified in the next preceding section, the
accountant officers shall not allow him any commission on the
sum or sums so refused or neglected to be paid into the state
treasury.
Section XXI. And be it further enacted by the authority
aforesaid, That the brigade inspectors shall within sixty days
after they shall have received the lists of exempts, agreeably
to the act of the ninth April, one thousand eight hundred and
seven, entitled, "An act to regulate the militia of the
commonwealth of Pennsylvania," or of any act which may be
hereafter passed, transmit a copy thereof to the auditor-
general; and the commissioners of the respective counties, after
having received the returns of the exempts from the brigade
inspector, agreeably to the same act, or any other act which may
be hereafter passed, shall annually, within sixty days
thereafter transmit to the auditor-general a statement under
oath or affirmation, of the amount of militia exempt fines
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inserted in the duplicates of the county taxes, together with a
certificate of the exonerations thereof, made by the court of
appeals, but should there be no list of exempt fines returned by
the captains to the brigade-inspector or by the brigade-
inspector to the county commissioners, it shall be the duty of
the brigade-inspector and county commissioners to make report to
the auditor-general to that purpose.
Section XXII. And be it further enacted by the authority
aforesaid, That in case of neglect by any brigade-inspector of
the duty enjoined on him by the next preceding section, he shall
forfeit and pay to the commonwealth the sum of one hundred
dollars, and for every neglect by the commissioners of any
county, of the duty enjoined on them by the said section, they
shall severally forfeit and pay to the commonwealth the sum of
one hundred dollars, to be sued for and recovered under the
direction of the state treasurer as well as all other fines and
forfeitures under this act as debts of equal amount are or shall
be by law recoverable, and the certificate under the seal of the
auditor-general shall be sufficient evidence of such neglects;
and it shall be the duty of the state treasurer to withhold the
payment of the salary and other claims and allowances of every
brigade-inspector so neglecting his duty, to the amount of the
penalty hereby imposed, until the same be paid or such inspector
shall be otherwise legally discharged therefrom; and it shall be
the duty of the auditor-general in case the commissioners of any
county neglect to make return or report, as the case may be,
agreeably to the next preceding section, to certify the same to
the treasurer of the county to which such commissioners belong,
whereupon the said county treasurer shall not thereafter pay to
either of the said commissioners any monies for their
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compensation or wages as commissioners, until the penalty
imposed by this act be paid, or the said commissioners shall be
otherwise legally discharged therefrom.
Section XXIII. And be it further enacted by the authority
aforesaid, That within ten days after the appointment of a
county treasurer it shall be the duty of the county
commissioners to grant such treasurer a certificate of his
appointment, which shall be entered of record in the office of
recorder of deeds of the county, without which certificate and
recording thereof, no county treasurer shall act; and it shall
be the duty of such recorder to report the name and time of
appointment of such treasurer to the auditor-general for which
service the said recorder shall be allowed fifty cents, to be
paid by the said county treasurer; and all bonds given or
hereafter to be given by county treasurers and their sureties
for the faithful execution of the duties of such office, shall
be considered binding on said treasurers and their sureties for
all monies received by any such treasurers respectively, in
their official capacity for the use of the commonwealth; and the
county commissioners respectively, upon demand made by the state
treasurer, shall furnish a copy under their seal of any such
bond, which copy shall be legal and sufficient evidence in any
suit to be brought thereon for the use of the commonwealth.
Section XXVII. And be it further enacted by the authority
aforesaid, That the accounts of the auctioneers for duties
received by them for the use of the commonwealth, shall be
settled quarter-yearly, and the amount found due on such
settlement shall be immediately paid into the state treasury;
but if any auctioneer or auctioneers shall neglect or refuse to
pay into the state treasury, or deposit in the bank of
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Pennsylvania to the credit of the commonwealth, within one month
after the expiration of such quarter, the amount so found due
the commonwealth, the commission or commissions of such
auctioneer or auctioneers shall from thenceforth cease,
determine, and become absolutely void, and another person shall
be appointed in his or their place; and the state treasurer
shall moreover immediately proceed against the delinquent
auctioneer or auctioneers and their sureties for the recovery of
the moneys so found due from him or them, in the same manner as
he is authorized to do in other cases, and it is hereby made the
duty of the auditor-general to report to the governor any such
failure on the part of an auctioneer.
Section XXVIII. And be it further enacted by the authority
aforesaid, That the secretary of the commonwealth, the secretary
of the land-office, and the surveyor-general shall render their
accounts of fees received in their several offices quarter-
yearly, to the auditor-general for settlement, and the auditor-
general shall administer an oath or affirmation to the said
officers respectively, or their deputies, as the case may be,
who were in the receipt of the said fees, for the faithfulness
of the accounts rendered; and the said officers shall pay
monthly into the state treasury the public moneys received by
them.
Section XXIX. And be it further enacted by the authority
aforesaid, That the settlement of accounts not expressly
provided for by this act, shall be made at such time as the
accountant officers may deem proper, and on the same principles,
and under similar powers and subject to like proceedings in
every respect as other accounts.
Section XXX. And be it further enacted by the authority
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aforesaid, That the prothonotaries or clerks of the several
courts within this commonwealth, shall within twenty days after
the entering up a judgment in favour of the commonwealth, report
the same to the state treasurer, and it shall be the duty of the
deputy of the attorney-general, or such attorney as the
treasurer may appoint, to proceed to the collection of the
moneys due on said judgments; and if the moneys received by the
said deputy-attorney, or such attorney as may be employed in the
management of the suit in behalf of the commonwealth, in
consequence of said judgment, is not paid into the state
treasury within sixty days after it shall have been received by
such attorney, the state treasurer shall immediately inform the
attorney-general thereof, if one of his deputies, who shall
thereupon remove the said deputy-attorney from office, and
appoint another in his place, and the state treasurer shall
immediately proceed against such dismissed deputy-attorney, or
any other attorney so acting as in cases of other delinquents.
Section XXXV. And be it further enacted by the authority
aforesaid, That all balances due the commonwealth on accounts
settled agreeably to this act, shall bear interest from three
months after the date of settlement until paid.
Section XXXVII. And be it further enacted by the authority
aforesaid, That the books and papers in the offices of the state
treasurer and auditor-general shall be at all reasonable times
open for the free inspection of each other.
Section XXXVIII. And be it further enacted by the authority
aforesaid, That the auditor-general shall annually examine the
situation of the public treasury in relation to the moneys
therein, and the deposits in the several banks, and also if he
deems it necessary, examine the accounts of the state treasurer
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with the several banks and their branches in which the public
moneys are deposited; and the officers of the said banks and
their branches, shall permit the auditor-general so to do; and
if the state treasurer shall refuse to exhibit to the auditor-
general his books, papers, or documents, or the moneys reserved
in his office to meet occasional demands, he shall for any such
refusal, forfeit and pay for the use of the commonwealth, the
sum of two thousand dollars, to be recovered as sums of equal
amount are or shall be by law recoverable.
Section XXXIX. And be it further enacted by the authority
aforesaid, That the state treasurer shall be appointed on the
second Tuesday in January, in every year, for which purpose each
house shall at least three days previous to such appointment,
choose a teller, and furnish the other house with a minute of
such choice, and on the day of such election, the members of
both houses shall assemble at such hour as shall have been
agreed upon by the two houses, in the chamber of the house of
representatives, and the speaker of the senate and speaker of
the house of representatives, shall preside, alternately at such
elections, and the tellers shall take down in writing the name
of every member voting at such elections, and that of the person
voted for, whereupon the president of the meeting shall declare
the result of such election; and if either of the candidates has
a majority of all the members present, the president of the
meeting shall declare such candidate to be duly elected state
treasurer for the current year, and duplicate certificates
thereof shall be immediately made out and signed by the said
president and attested by the tellers, and the said tellers
shall make report to their respective houses, in order that the
same may be entered on their journals, but if there should not
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be a majority at the first poll for either candidate, the
meeting shall proceed to vote until a choice be made.
Section XL. And be it further enacted by the authority
aforesaid, That the state treasurer before he enters upon the
duties of his office, shall take the oaths or affirmations of
office agreeably to the directions of the constitutions of the
United States and this commonwealth, and shall become bound to
the commonwealth in an obligation with two or more sufficient
sureties to be approved of by the governor, in the sum of eighty
thousand dollars, lawful money of Pennsylvania, conditioned for
the true and faithful performance of the trusts and duties
enjoined and required by law, to be performed by such treasurer,
and the execution thereof being duly proved, the same shall be
entered of record in the office of the secretary of the
commonwealth, and copies of such obligation duly authenticated
under the seal of the said office, shall be admitted as legal
evidence in any court in this commonwealth.
Section XLI. And be it further enacted by the authority
aforesaid, That the state treasurer shall procure a seal of
office, and all copies under the seal of the state treasurer, of
accounts or documents in his office, shall be evidence in all
courts of law and elsewhere within this commonwealth.
Section XLII. And be it further enacted by the authority
aforesaid, That the auditor-general shall be appointed and
commissioned for three years, but shall be removed from office
by the governor, on the address of both houses of the
legislature, and in case the present, or any future auditor-
general should die, resign, or be removed from office by the
governor on the address of the general assembly, the governor
shall supply his place by an appointment for the remainder of
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the time such auditor-general had to serve, and in case the
state treasurer should die during the recess of the legislature,
the chief clerk in the office of treasurer after having taken
the oath or affirmation of office, and given the requisite
security, shall be authorized to do the duties of state
treasurer until another shall be appointed by the legislature.
Section XLIII. And be it further enacted by the authority
aforesaid, That the auditor-general before he enters upon the
duties of his office, shall take the oaths or affirmations of
office agreeably to the directions of the constitution of the
United States, and this commonwealth, and become bound in an
obligation with two or more sureties to be approved by the
governor, in the sum of five thousand dollars, conditioned for
the true and faithful performance of the trusts confided and
duties enjoined and required by law to be performed by him.
Section XLIV. And be it further enacted by the authority
aforesaid, That the state treasurer and auditor-general shall
each receive the sum of one thousand three hundred and thirty-
three dollars and thirty-three cents, per annum, payable
quarter-yearly, in full compensation for their services.
Section XLV. And be it further enacted by the authority
aforesaid, That the state treasurer shall furnish the auditor-
general on the first day of every month (unless it happen on
Sunday, in which case on the next day,) an account of all monies
received and paid by virtue of the powers of his office during
the preceding month, together with the vouchers for the payments
made by him; and the auditor-general shall transfer all the
receipts and payments to their proper accounts in the books of
his office.
Section XLVI. And be it further enacted by the authority
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aforesaid, That the state treasurer shall on the fourth Monday
in December annually, make report to the legislature, exhibiting
in detail the receipts and expenditures of the state treasury
for the preceding year, ending at the last day of November,
designating the name of every person from whom moneys were
received and to whom moneys have been paid, and on what account;
and the auditor-general shall on the same day annually make
report which shall exhibit in the abstract a statement of the
finances of the commonwealth, which reports of the state
treasurer and auditor-general shall be previously printed, and
six hundred copies of each delivered to the clerk of the house
of representatives, the expenses of printing and all other
expenses attending the same to be paid out of the aggregate
funds of the commonwealth, on warrants drawn in the usual
manner.
Section XLVII. And be it further enacted by the authority
aforesaid, That three thousand and sixty-six dollars and sixty-
six cents, per annum, are hereby appropriated for the payment of
clerks employed in the offices of the state-treasurer and
auditor-general: viz. Two thousand and sixty-six dollars and
sixty-six cents, for the former, and one thousand dollars for
the latter, to be paid as all other salaries are payable; and
eleven hundred dollars per annum are also hereby appropriated
for the contingent expenses of said offices: viz. Seven hundred
dollars for the former, and four hundred dollars for the latter,
to be paid on the settlement of accounts as in other cases.
Section XLVIII. And be it further enacted by the authority
aforesaid, That the state treasurer shall take effectual
measures for the recovery of public monies due on accounts
settled by the former and late accountant officers, (the
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comptroller and register-generals,) to the commonwealth, and
shall continue to possess and exercise all the powers and duties
vested in him by the ninth section of the act of April first,
one thousand seven hundred and ninety, entitled, "An act to
enforce the due collection of the revenue of the state, and for
other purposes therein mentioned;" which are necessary in
recovering the balances due the commonwealth on account of the
loans made under the acts of February the twenty-sixth, one
thousand seven hundred and seventy-three; and April the fourth,
one thousand seven hundred and eighty-five.
Section XLIX. And be it further enacted by the authority
aforesaid, That all the duties not herein provided for, which,
previous to the passage of the act, entitled, "An act making a
new arrangement of the treasury department, and enjoining
certain duties on county commissioners;" were enjoined on the
comptroller-general, shall be performed by the state treasurer,
and those enjoined on the register-general shall be performed by
the auditor-general, under the same powers and subject to like
restrictions and proceedings as when performed by the said
comptroller and register-generals.
Section L. And be it further enacted by the authority
aforesaid, That the auditor-general shall annually report to the
legislature a list of the accounts which remain unsettled, and
the reasons therefor, and the state treasurer shall annually
report to the legislature a list of the accounts on which
balances remain due to the commonwealth, which are not in a
course of recovery by law, and the reasons therefor.
Section LII. And be it further enacted by the authority
aforesaid, That it shall be the duty of the auditor-general to
report annually to the legislature, the names of all officers
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who neglect or refuse to make the returns to him which by law
they are enjoined to do.
Section LIII. And be it further enacted by the authority
aforesaid, That the auditor-general shall immediately after the
passing of this act, inform by letter, the several officers and
persons concerned therein of their powers and duties in relation
to accounting for and paying public monies, and in making
returns on which the public accounts are founded.]
Section 4. This act shall take effect in 60 days.
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