Pennsylvania Act 1970-151 — CREATING THE LEGISLATIVE AUDIT ADVISORY COMMISSION

Act text

CREATING THE LEGISLATIVE AUDIT ADVISORY COMMISSION
                 Act of Jun. 30, 1970, P.L. 442, No. 151              Cl. 46
                                  AN ACT

     Implementing the provisions of Article VIII, section 10 of the
        Constitution of Pennsylvania, by designating the Commonwealth
        officers who shall be charged with the function of auditing
        the financial transactions after the occurrence thereof of
        the Legislative and Judicial branches of the government of
        the Commonwealth, establishing a Legislative Audit Advisory
        Commission, and imposing certain powers and duties on such
        commission.

        The General Assembly of the Commonwealth of Pennsylvania
     hereby enacts as follows:

        Section 1.  Audits of Affairs of the General Assembly,
     Legislative Agencies.--The financial affairs of the General
     Assembly and its legislative service agencies shall be audited
     by a certified public accountant to be retained by the
     Legislative Audit Advisory Commission. At least one such audit
     shall be made each year; however, special audits may be made
     when they appear necessary in the judgment of the Legislative
     Audit Advisory Commission.
        Section 2.  Legislative Audit Advisory Commission.--(a)
     There shall be an independent advisory commission, to be known
     as the Legislative Audit Advisory Commission, which shall
     consist of eight members, a majority and a minority member of
     the House of Representatives and two public members appointed by
     the Speaker of the House of Representatives, and a majority and
     a minority member of the Senate and two public members appointed
     by the President Pro Tempore of the Senate. The commission shall
     organize annually by electing from among themselves a chairman
     and a secretary.
        (b)  Except for the public members of the commission who
     shall receive a compensation of $100 for each day the Commission
     shall meet, no other member of the commission shall receive any
     compensation but all members shall receive traveling and actual
     expenses incurred as members of the commission. ((b) amended
     Apr. 6, 1980, P.L.85, No.29)
        (c)  The powers and duties of the commission shall be to:
        (1)  Examine the standards of audits performed under the
     provisions of section 10 of Article VIII, of the Constitution of
     Pennsylvania, and recommend measures for the improvement of pre-
     auditing and post-auditing of the financial affairs of the
     Commonwealth.
        (2)  Report annually recommendations and suggested
     legislation, if any, for the improvement of auditing in the
     Commonwealth, and particularly as it pertains to the
     Legislature.
        Section 3.  Audits of Affairs of the Several Courts of the
     Commonwealth.--(3 repealed Apr. 28, 1978, P.L.202, No.53)
        Section 4.  Effective Date.--This act shall take effect
     immediately.