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| PRIOR PRINTER'S NO. 996 | PRINTER'S NO. 1201 |
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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| SENATE BILL |
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| INTRODUCED BY FOLMER, RAFFERTY, BAKER, WARD, ALLOWAY, BROWNE, WILLIAMS, BREWSTER, MENSCH, EARLL, BRUBAKER, FARNESE AND PICCOLA, APRIL 6, 2011 |
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| SENATOR PICCOLA, EDUCATION, AS AMENDED, MAY 10, 2011 |
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| AN ACT |
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1 | Amending the act of March 10, 1949 (P.L.30, No.14), entitled "An |
2 | act relating to the public school system, including certain |
3 | provisions applicable as well to private and parochial |
4 | schools; amending, revising, consolidating and changing the |
5 | laws relating thereto," in intermediate units, further | <-- |
6 | providing for reports to Department of Education, for | <-- |
7 | subsidies for services and for financial reports. |
8 | The General Assembly of the Commonwealth of Pennsylvania |
9 | hereby enacts as follows: |
10 | Section 1. Section 218 of act of March 10, 1949 (P.L.30, | <-- |
11 | No.14), known as the Public School Code of 1949, amended |
12 | November 17, 2010 (P.L.996, No.104), is amended to read: |
13 | Section 218. Reports to Department of Education.--(a) An |
14 | annual financial report shall be submitted to the Secretary of |
15 | Education by each school district, intermediate unit, charter |
16 | school, cyber charter school and area vocational-technical |
17 | school not later than the 31st day of October. All financial |
18 | accounting and reporting by school districts, intermediate |
19 | units, charter schools, cyber charter schools and area |
20 | vocational-technical schools to the Department of Education |
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1 | shall be in accordance with generally accepted accounting and |
2 | reporting standards, except that management discussion and |
3 | analysis and related notes and the following financial |
4 | statements shall not be required components of the annual |
5 | financial report: entity-wide financial statements, including |
6 | the statement of activities and the statement of net assets; the |
7 | reconciliation of the balance sheet - governmental funds to |
8 | statement of net assets; and the reconciliation of the statement |
9 | of revenues, expenditures and changes in fund balances - |
10 | governmental funds to statement of activities. The Department of |
11 | Education shall establish a reporting standard for the annual |
12 | financial report. |
13 | (b) The chief school administrator and board secretary of a |
14 | school district, intermediate unit, charter school, cyber |
15 | charter school or area vocational-technical school shall submit |
16 | a signed statement to the Department of Education not later than |
17 | the 31st day of December of each year certifying that: the |
18 | audited financial statements of the school district, |
19 | intermediate unit, charter school, cyber charter school or area |
20 | vocational-technical school have been properly audited pursuant |
21 | to Article XXIV and that in the independent auditor's |
22 | professional opinion, the financial information submitted in the |
23 | annual financial report was materially consistent with the |
24 | audited financial statements. |
25 | (c) If the financial information submitted in the annual |
26 | financial report was not materially consistent with the audited |
27 | financial statements, the school district, intermediate unit, |
28 | charter school, cyber charter school or area vocational- |
29 | technical school shall submit a revised annual financial report |
30 | to the Department of Education not later than the 31st day of |
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1 | December. |
2 | (d) The Department of Education shall order the forfeiture |
3 | penalties provided for under section 2552.1(a.1) against a |
4 | school district, intermediate unit, charter school, cyber |
5 | charter school or area vocational-technical school for failure |
6 | to timely submit an annual financial report or revised annual |
7 | financial report. |
8 | Section 2. Section 907-A of the act, added May 4, 1970 |
9 | (P.L.311, No.102), is amended to read: |
10 | Section 1. Section 907-A of the act of March 10, 1949 | <-- |
11 | (P.L.30, No.14), known as the Public School Code of 1949, added |
12 | May 4, 1970 (P.L.311, No.102), is amended to read: |
13 | Section 907-A. Subsidies for Services.--(a) Intermediate |
14 | units shall receive subsidies from the Commonwealth as herein |
15 | provided only for services performed pursuant to and authorized |
16 | by law, as hereinafter provided. Nothing contained herein shall |
17 | prohibit intermediate units from receiving funds from school |
18 | districts and other sources including nonpublic nonprofit |
19 | schools and expending such funds to provide additional services |
20 | not included in the approved program of services. |
21 | (b) No later than February 1, 2012, the intermediate units | <-- |
22 | and by February 1 of each year thereafter, an intermediate unit | <-- |
23 | shall submit to the Department of Education a report on |
24 | subsidies and funds received in accordance with this section. |
25 | (1) The report shall include, but not be limited to, the |
26 | following information: |
27 | (i) A listing of all contracts, interagency |
28 | agreements and purchase orders executed by a Commonwealth |
29 | agency with each intermediate unit and between | <-- |
30 | intermediate units. |
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1 | (ii) The total amount and duration of each item |
2 | under subparagraph (i), including the annual amount if |
3 | the item covers multiple years. |
4 | (iii) The source, or sources, and amounts of funds |
5 | needed to cover the entire cost of each item. |
6 | (iv) A description of programs or services, or both, |
7 | being provided, including performance measures by which |
8 | each intermediate unit will be assessed and penalties for |
9 | nonperformance, if any. |
10 | (v) A description of the selection process used in |
11 | entering into the arrangement. |
12 | (vi) A listing of all employes, contractors and |
13 | agents covered under the contracts, the duties of each |
14 | and the remuneration provided under the contract. |
15 | (2) The Department of Education shall develop the format |
16 | to be used by the intermediate units in the collection of the |
17 | information under paragraph (1). |
18 | (3) The Department of Education shall post the reports |
19 | on its Internet website. |
20 | (4) The first report shall cover fiscal year 2009-2010 | <-- |
21 | years 2009-2010 and 2010-2011. Each future report shall cover | <-- |
22 | the previous fiscal year. |
23 | Section 3 2. Section 921-A of the act is amended by adding a | <-- |
24 | subsection to read: |
25 | Section 921-A. Financial reports.--* * * |
26 | (a.1) The Department of Education shall post on its Internet |
27 | website, in the format consistent with those already posted for |
28 | the other local education agencies, information included in the |
29 | intermediate units' annual financial reports. |
30 | * * * |
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1 | Section 4 3. This act shall take effect immediately. | <-- |
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