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Pennsylvania Statutes Title 71 P.S. State Government § 246. Auditor General (Adm. Code § 706)

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) The Auditor General shall exercise such powers and perform such duties as may now or hereafter be vested in and imposed upon him by the Constitution and the laws of this Commonwealth.

(b) In addition to any other duties imposed by law, the Auditor General shall, on a quadrennial basis, conduct a financial audit and a compliance audit of the affairs and activities of the Pennsylvania Turnpike Commission.

(c) The Auditor General shall submit, to the chairpersons of the Senate Committee on Transportation and the House of Representatives Committee on Transportation, copies of the completed quadrennial audits of the Pennsylvania Turnpike Commission.

(d) All costs incurred by the Auditor General in the performance of the quadrennial audits of the Pennsylvania Turnpike Commission shall be paid by the Pennsylvania Turnpike Commission.

(e) The following shall apply:

(1) If there is a proposed increase in either water or waste water rates, the Auditor General, through agents as the Auditor General may select, may perform an audit of a municipal authority:

(i) located in a county of the third class with a population of more than 355,000, but less than 370,000, as determined by the 2010 census;

(ii) incorporated under 53 Pa.C.S. Ch. 56 (related to municipal authorities) as a public corporation of the Commonwealth of Pennsylvania;

(iii) organized for the purpose of providing municipal services, principally consisting of operation of a water collection, treatment and distribution system and a waste water system; and

(iv) which provides services in at least one county outside of the boundaries of the county in which it is incorporated.

(2) The audit under paragraph (1) shall be a thorough review of financial and governance information and shall examine the effectiveness, economy and efficiency of the authority, including, but not limited to, a review of billing systems, acquisitions of other municipal authorities, contract processes and transparency, management practices, conflicts of interest and compliance with relevant Federal and State statutes by the authority, its board members and its contractors.

(3) For the purpose of the audit under paragraph (1), the Auditor General may employ consultants, experts, accountants or investigators as the Auditor General may deem advisable and conduct the audit independently of any other audits.

(4) The audit under paragraph (1) shall be concluded six months after it is commenced and may include recommendations on how to improve procedures and activities to enhance economy, efficiency and effectiveness in any area covered by the audit.

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Cite this article: FindLaw.com - Pennsylvania Statutes Title 71 P.S. State Government § 246. Auditor General (Adm. Code § 706) - last updated January 01, 2025 | https://codes.findlaw.com/pa/title-71-ps-state-government/pa-st-sect-71-246/

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