Pennsylvania Statutes Title 71 P.S. State Government § 235. Estimates of current expenditures by departments, boards and commissions (Adm. Code § 615)

(a) Each administrative department, board and commission, except the departments of which the Auditor General, the State Treasurer and the Attorney General are respectively the heads, shall from time to time, as requested by the Governor, prepare and submit to the Secretary of the Budget, for approval or disapproval, an estimate of the amount of money required and the levels of activity and accomplishment for each program carried on by each department, board or commission, during the ensuing month, quarter, or such other period as the Governor shall prescribe. All available Federal funds and funds from other sources shall be characterized as such and shall be included in the estimated expenditures which must be submitted to the Secretary of the Budget before any expenditures therefrom may be made. If such estimates do not meet with the approval of the Secretary of the Budget, it shall be revised as necessary and resubmitted for approval. The Secretary of the Budget may establish an authorized personnel complement level in conjunction with the approved expenditure estimate.

(b) After the approval of any such estimate, it shall be unlawful for the department, board, or commission to expend any appropriation, Federal funds or funds from other sources or part thereof, except in accordance with such estimate and the authorized complement level, unless the same be revised with the approval of the Secretary of the Budget and within the limits appropriated by the General Assembly.

(c) If any department, board, or commission, to which this section applies, shall fail or refuse to submit to the Secretary of the Budget estimates of expenditures, in accordance with the Governor's request, the Governor may notify the State Treasurer, in writing, of such failure or refusal, and, after receipt of such notice, the State Treasurer shall not draw any warrant in favor of such department, board, or commission, until the Governor shall have notified the State Treasurer, in writing, that the delinquent department, board, or commission has furnished him with, and he has approved, the estimate as required in this section.

(d) The Secretary of the Budget shall not, under his authority pursuant to this section, disapprove or reduce any amount appropriated by the General Assembly for grants and subsidies without giving ten (10) days' prior notice to the Majority and Minority Chairmen of the Appropriations Committees of the Senate and the House of Representatives, for their review and comment. Such notice shall include the amount of the appropriation to be reduced or disapproved, the reasons why the appropriation should be reduced or disapproved and the estimated impact of such reduction or disapproval on the programs, services or purposes for which the appropriation is provided.