PRINTER'S NO. 950
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
942
Session of
2021
INTRODUCED BY GROVE, RYAN, GREINER, FEE, KAUFFMAN, GLEIM,
B. MILLER, MIZGORSKI, HAMM, JAMES, OWLETT, BOBACK, JONES,
STAMBAUGH, PICKETT, MENTZER, MOUL, MILLARD, COX, THOMAS,
DAVANZO, SMITH, HERSHEY, KEEFER, R. BROWN, PENNYCUICK,
CIRESI, ROWE AND WHEELAND, MARCH 17, 2021
REFERRED TO COMMITTEE ON APPROPRIATIONS, MARCH 17, 2021
AN ACT
Amending Title 72 (Taxation and Fiscal Affairs) of the
Pennsylvania Consolidated Statutes, providing for unspent
appropriations.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Title 72 of the Pennsylvania Consolidated
Statutes is amended by adding a chapter to read:
CHAPTER 19
UNSPENT APPROPRIATIONS
Sec.
1901. Definitions.
1902. Reports by Auditor General.
ยง 1901. Definitions.
The following words and phrases when used in this chapter
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Commonwealth agency." Any office, department, authority,
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board, multistate agency or commission of the executive branch.
The term includes the following:
(1) The Office of the Governor.
(2) The Office of Lieutenant Governor.
(3) The Office of Attorney General.
(4) The Department of the Auditor General.
(5) The Treasury Department.
(6) An independent agency.
(7) A State-affiliated entity.
(8) A State-related institution.
"Independent agency." A board, commission or other agency or
officer of the Commonwealth which is not subject to the policy
supervision and control of the Governor. The term does not
include:
(1) A court or other officer or agency of the unified
judicial system.
(2) The General Assembly or its officers or agencies.
(3) A State-related institution, political subdivision
or local, regional or metropolitan transportation authority.
"State-affiliated entity." A Commonwealth authority or
Commonwealth entity. The following shall apply:
(1) The term includes the following:
(i) The Pennsylvania Higher Education Assistance
Agency and an entity established by the agency.
(ii) The Pennsylvania Gaming Control Board.
(iii) The Pennsylvania Game Commission.
(iv) The Pennsylvania Fish and Boat Commission.
(v) The Pennsylvania Housing Finance Agency.
(vi) The State System of Higher Education.
(vii) A community college.
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(viii) The Pennsylvania Turnpike Commission.
(ix) The Pennsylvania Public Utility Commission.
(x) The Pennsylvania Infrastructure Investment
Authority.
(xi) The Pennsylvania Interscholastic Athletic
Association.
(2) The term does not include a State-related
institution.
"State-related institution." Includes the following:
(1) The Pennsylvania State University.
(2) The University of Pittsburgh.
(3) Temple University.
(4) Lincoln University.
ยง 1902. Reports by Auditor General.
(a) Requirements.--
(1) No later than November 15 of each calendar year,
each Commonwealth agency shall provide the Auditor General
with information described under subsection (b)(1) and (2)
and any other information that the Auditor General deems
necessary or proper to carry out its duties under this
chapter.
(2) No later than December 30 of each calendar year, the
Auditor General shall report in writing to the General
Assembly on the ending monetary balances of all accounts for
Commonwealth agencies for the prior fiscal year.
(b) Contents.--Each report of the Auditor General under this
section shall contain a full and substantive analysis, along
with statistical information, of the monetary balances described
under subsection (a) and shall:
(1) Identify the amount of unspent money for each
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Commonwealth agency. If a Commonwealth agency has unspent
money appropriated from the General Fund, the Auditor General
shall break down that amount of money based on each
corresponding line item in the State budget.
(2) Provide a summary of the total amount of unspent
money by each Commonwealth agency and the amounts of unspent
money by fund type. The summary shall include the fund name
and a comparison of unspent money by the Commonwealth agency
appropriated from the fund in the prior three fiscal years.
(3) Provide recommendations for addressing the
accumulation of unspent money for each Commonwealth agency to
avoid waste, mismanagement, inefficiency and fraud.
(4) Include other information which the Auditor General
deems necessary or appropriate.
Section 2. This act shall take effect July 1 of the year
immediately following the date of enactment.
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