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Current as of January 01, 2026 | Updated by Findlaw Staff
Whenever an appropriation shall have been made to any department, board, or commission of the State government, or to the board of trustees or other agency in charge of any semi-State institution, which is intended for expenses of such a nature as to make it impracticable for such department, board, commission, board of trustees, or agency, to file with the Treasury Department itemized receipts or vouchers prior to the payment of such expenses, upon requisition and warrant in the usual way, such department, board, commission, board of trustees, or other agency, may make requisition upon the State Treasurer from time to time, for such sum or sums of the appropriation as may be necessary to meet such expenses, and the State Treasurer shall draw his warrant for such sum or sums, to be paid out of the appropriation. The total amount of requisitions for advancements from any appropriation less the total amount of properly itemized receipts or vouchers filed with the State Treasurer accounting for such advancements shall never exceed an amount approved by the Governor nor shall it in any case exceed the amount of the bond of the officers or individuals having control of the disbursements from the funds advanced.
Requisitions for advances hereunder to any departmental administrative board or commission, must be approved by the head and by the comptroller of the department with which such board or commission is connected prior to the presentation thereof to the State Treasurer.
Any department, board, commission, board of trustees, or agency, having received an advance hereunder shall,
(1) Whenever required by the State Treasurer file specifically itemized vouchers, in such form as may be prescribed by him, accounting for all money expended out of such advance;
(2) At the end of the appropriation period, return to the State Treasury all unexpended balances of such advance, before any advance shall be made out of any succeeding appropriation or requisition, the State Treasurer to credit the expiring appropriation, and charge the new appropriation with the exact amount of cash on hand at end of the period: Provided, That advances to local county boards of assistance under the Public Assistance Law for reasonable emergency funds may be made before unexpended balances of advancements out of any previous appropriation are actually returned by such boards to the State Treasury;
(3) Deposit all moneys advanced, in the name of the Commonwealth, in a State depository approved by the Board of Finance and Revenue, and certify the name thereof to the State Treasurer.
Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 1504. Advances out of appropriations - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-1504/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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