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PRIOR PRINTER'S NOS. 474, 1241
PRINTER'S NO. 1501
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
453
Session of
2017
INTRODUCED BY RYAN, CUTLER, DUNBAR, DUSH, GABLER, GROVE,
JOZWIAK, MILLARD, SAYLOR, SCHWEYER, WARD, CORR, ZIMMERMAN,
PHILLIPS-HILL, SOLOMON, STAATS, RABB, ROZZI, B. MILLER AND
GREINER, FEBRUARY 13, 2017
AS AMENDED ON SECOND CONSIDERATION, HOUSE OF REPRESENTATIVES,
APRIL 19, 2017
AN ACT
Amending the act of April 9, 1929 (P.L.343, No.176), entitled
"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.
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The General Assembly of the Commonwealth of Pennsylvania
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.--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.
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.
If an audit completed by the department under this section
makes recommendations, any person, association, corporation, or
public agency being audited shall submit a response to the
department detailing adoption of such recommendations, or the
reason why recommendations have not been adopted, within one
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hundred and twenty business days of the publication of the
audit. The department shall provide notice to the subject of an
audit sixty business days after the date of the audit's
publication that future appropriations could be denied for the
person, association, corporation, or public agency if a response
is not made.
Upon receiving a response to an audit, the THE department
shall provide REGULARLY NOTIFY the Governor and 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
response OF RESPONSES RECEIVED, accompanied by any comments the
department may wish to submit. THE DEPARTMENT SHALL POST
RESPONSES TO THE DEPARTMENT'S PUBLICLY ACCESSIBLE INTERNET
WEBSITE. The Governor and 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 may consider this
response when determining whether future appropriations to the
person, association, corporation, or public agency will be
considered.
If the person, association, corporation, or public agency
does not respond to the department within one hundred and twenty
business days from the date of the publication of the audit, the
department shall notify the Governor and 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
Governor and the chairperson and minority chairperson of the
Appropriations Committee of the Senate and the chairperson and
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minority chairperson of the Appropriations Committee of the
House of Representatives may consider a failure to respond to
the audit when determining whether future appropriations to the
person, association, corporation, or public agency will be
considered.
THE DEPARTMENT SHALL WORK WITH THE GOVERNOR, 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 TO
DETERMINE THE MOST EFFECTIVE METHOD TO COMMUNICATE INFORMATION
CONCERNING RESPONSES TO THE DEPARTMENT'S AUDIT RECOMMENDATIONS
BASED ON THE TYPE OF AUDIT AND SIGNIFICANCE OF THE
RECOMMENDATIONS.
Section 2. This act shall take effect in 60 days.
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