Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 1715-F.1. Auditor General

(1) From money appropriated for special financial audits, $500,000 shall be used for the financial auditing of entities that receive money through contracts with the Department of Human Services from money appropriated for Medical Assistance--Capitation, Medical Assistance Community HealthChoices, Medical Assistance--Long-term Living, Mental Health Services or the Intellectual Disabilities--Community Waiver Program.

(2) Appropriations made to the Department of Auditor General shall include funding to conduct an audit of a school district in which the school board has approved a motion to request an audit by the Auditor General within the six months prior to the effective date of this paragraph.  The audit shall be conducted as provided by law.  To the extent possible, the audit shall include a review of the books, contracts and transactions of the school district, including those related to Federal and State funding of the school district for the previous five school years.