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

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

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,

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

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

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

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

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.