PRINTER'S NO. 1373
No. 1124 Session of 1989
INTRODUCED BY REIBMAN, PORTERFIELD, SALVATORE, AFFLERBACH,
RHOADES, O'PAKE AND ANDREZESKI, JUNE 28, 1989
REFERRED TO FINANCE, JUNE 28, 1989
AN ACT
1 Amending the act of April 9, 1929 (P.L.177, No.175), entitled
2 "An act providing for and reorganizing the conduct of the
3 executive and administrative work of the Commonwealth by the
4 Executive Department thereof and the administrative
5 departments, boards, commissions, and officers thereof,
6 including the boards of trustees of State Normal Schools, or
7 Teachers Colleges; abolishing, creating, reorganizing or
8 authorizing the reorganization of certain administrative
9 departments, boards, and commissions; defining the powers and
10 duties of the Governor and other executive and administrative
11 officers, and of the several administrative departments,
12 boards, commissions, and officers; fixing the salaries of the
13 Governor, Lieutenant Governor, and certain other executive
14 and administrative officers; providing for the appointment of
15 certain administrative officers, and of all deputies and
16 other assistants and employes in certain departments, boards,
17 and commissions; and prescribing the manner in which the
18 number and compensation of the deputies and all other
19 assistants and employes of certain departments, boards and
20 commissions shall be determined," providing for reporting in
21 conformity with generally accepted accounting principles.
22 The General Assembly of the Commonwealth of Pennsylvania
23 hereby enacts as follows:
24 Section 1. Section 617 of the act of April 9, 1929 (P.L.177,
25 No.175), known as The Administrative Code of 1929, added
26 September 27, 1978 (P.L.775, No.149), is amended to read:
27 Section 617. Fiscal Period.--(a) All books and accounts
1 kept by the Auditor General, the State Treasurer and the
2 Attorney General and every department, board and commission
3 shall be kept as of the fiscal year or period and shall provide
4 for reporting in conformity with generally accepted accounting
5 principles. The fiscal year shall be the period beginning on
6 July 1 of each calendar year and ending on June 30 of the
7 calendar year next succeeding.
8 (b) The Auditor General and the Department of the Auditor
9 General shall submit to any accountants appointed by the
10 Governor for the purpose of making an audit of the affairs of
11 the Auditor General and the Department of the Auditor General
12 all books, papers and records in any way pertaining to such
13 affairs.
14 Section 2. This act shall take effect immediately.
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