PRINTER'S NO. 671
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
728
Session of
2023
INTRODUCED BY ROZZI, HILL-EVANS, CIRESI, MADDEN, SANCHEZ,
KINKEAD AND CONKLIN, MARCH 28, 2023
REFERRED TO COMMITTEE ON EDUCATION, MARCH 28, 2023
AN ACT
Amending the act of March 10, 1949 (P.L.30, No.14), entitled "An
act relating to the public school system, including certain
provisions applicable as well to private and parochial
schools; amending, revising, consolidating and changing the
laws relating thereto," in the State System of Higher
Education, providing for performance audit by Auditor
General.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of March 10, 1949 (P.L.30, No.14), known
as the Public School Code of 1949, is amended by adding a
section to read:
Section 2015.1-A. Performance Audit by Auditor General.--(a)
The Auditor General shall conduct a thorough performance audit
of the institutions that were approved for consolidation by the
board in accordance with section 2002-A(a.1).
(b) The performance audit shall provide:
(1) an independent assessment of the financial health of the
institutions after integration; and
(2) recommendations for the chancellor, institution
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presidents and the General Assembly to improve the financial
stability of the integrated institutions and make the
integration process successful.
(c) The performance audit shall address the following:
(1) f inancial projections used by the integrating
institutions, the assumptions used to create the projections and
the sensitivity and risks to such projections and assumptions;
(2) a ctions taken during the consolidation of the
institutions and opportunities for additional cost savings and
efficiency recommended by the Auditor General;
(3) d ebt and other long-term obligations held by the
institutions and any obligations held by institution affiliates
for which the institutions have financial responsibility;
(4) t he use of State appropriations by the institutions;
(5) the proportion of operating costs funded through State
appropriations compared to peer institutions in other states;
(6) r ecommendations for improvement in processes or changes
in law or policy that would improve the financial health of the
integrating institutions and further the goal of the performance
audit; and
(7) o ther areas as directed by the Auditor General.
(d) The institutions and individuals administering any
function being audited under this section shall make all
records, documents and other information available for the
inspection of the Auditor General that reasonably relate to the
conduct of the performance audit prescribed in this section.
(e) The Auditor General shall conduct a separate performance
audit for all institutions in the system of the common
performance and success indicators set by the board or
chancellor used to elevate the institutions. The audit shall
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determine whether the data and information collected for the
indicators is accurately reported and how well outcomes align
with projections.
Section 2. This act shall take effect October 1, 2023.
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