HB 2093 — An Act amending Title 72 (Taxation and Fiscal Affairs) of the Pennsylvania Consolidated Statutes, providing for unspent appropriations.

PRINTER'S NO.    2689

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 2093
                                                 Session of
                                                   2025

     INTRODUCED BY GROVE, HAMM, GREINER, STAMBAUGH, KAUFFMAN, GILLEN
        AND ROWE, DECEMBER 9, 2025

     REFERRED TO COMMITTEE ON APPROPRIATIONS, DECEMBER 9, 2025


                                      AN ACT
 1   Amending Title 72 (Taxation and Fiscal Affairs) of the
 2      Pennsylvania Consolidated Statutes, providing for unspent
 3      appropriations.
 4      The General Assembly of the Commonwealth of Pennsylvania
 5   hereby enacts as follows:
 6      Section 1.    Title 72 of the Pennsylvania Consolidated
 7   Statutes is amended by adding a chapter to read:
 8                                  CHAPTER 19
 9                            UNSPENT APPROPRIATIONS
10   Sec.
11   1901.   Definitions.
12   1902.   Reports by Auditor General.
13   § 1901.   Definitions.
14      The following words and phrases when used in this chapter
15   shall have the meanings given to them in this section unless the
16   context clearly indicates otherwise:
17      "Commonwealth agency."     Any office, department, authority,
18   board, multistate agency or commission of the executive branch.
 1   The term includes the following:
 2          (1)   The Office of the Governor.
 3          (2)   The Office of Lieutenant Governor.
 4          (3)   The Office of Attorney General.
 5          (4)   The Department of the Auditor General.
 6          (5)   The Treasury Department.
 7          (6)   An independent agency.
 8          (7)   A State-affiliated entity.
 9          (8)   A State-related institution.
10      "Independent agency."     A board, commission or other agency or
11   officer of the Commonwealth which is not subject to the policy
12   supervision and control of the Governor. The term does not
13   include:
14          (1)   A court or other officer or agency of the unified
15      judicial system.
16          (2)   The General Assembly or its officers or agencies.
17          (3)   A State-related institution, political subdivision
18      or local, regional or metropolitan transportation authority.
19      "State-affiliated entity."     A Commonwealth authority or
20   Commonwealth entity. The following shall apply:
21          (1)   The term includes the following:
22                (i)    The Pennsylvania Higher Education Assistance
23          Agency and an entity established by the agency.
24                (ii)    The Pennsylvania Gaming Control Board.
25                (iii)    The Pennsylvania Game Commission.
26                (iv)    The Pennsylvania Fish and Boat Commission.
27                (v)    The Pennsylvania Housing Finance Agency.
28                (vi)    The State System of Higher Education.
29                (vii)    A community college.
30                (viii)    The Pennsylvania Turnpike Commission.

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 1                   (ix)    The Pennsylvania Public Utility Commission.
 2                   (x)    The Pennsylvania Infrastructure Investment
 3             Authority.
 4                   (xi)    The Pennsylvania Interscholastic Athletic
 5             Association.
 6             (2)   The term does not include a State-related
 7      institution.
 8      "State-related institution."         Includes the following:
 9             (1)   The Pennsylvania State University.
10             (2)   The University of Pittsburgh.
11             (3)   Temple University.
12             (4)   Lincoln University.
13   § 1902.    Reports by Auditor General.
14      (a)    Requirements.--
15             (1)   No later than November 15 of each calendar year,
16      each Commonwealth agency shall provide the Auditor General
17      with information described under subsection (b)(1) and (2)
18      and any other information that the Auditor General deems
19      necessary or proper to carry out its duties under this
20      chapter.
21             (2)   No later than December 30 of each calendar year, the
22      Auditor General shall report in writing to the General
23      Assembly on the ending monetary balances of all accounts for
24      Commonwealth agencies for the prior fiscal year.
25      (b)    Contents.--Each report of the Auditor General under this
26   section shall contain a full and substantive analysis, along
27   with statistical information, of the monetary balances described
28   under subsection (a) and shall:
29             (1)   Identify the amount of unspent money for each
30      Commonwealth agency. If a Commonwealth agency has unspent

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 1    money appropriated from the General Fund, the Auditor General
 2    shall break down that amount of money based on each
 3    corresponding line item in the State budget.
 4        (2)   Provide a summary of the total amount of unspent
 5    money by each Commonwealth agency and the amounts of unspent
 6    money by fund type. The summary shall include the fund name
 7    and a comparison of unspent money by the Commonwealth agency
 8    appropriated from the fund in the prior three fiscal years.
 9        (3)   Provide recommendations for addressing the
10    accumulation of unspent money for each Commonwealth agency to
11    avoid waste, mismanagement, inefficiency and fraud.
12        (4)   Include other information which the Auditor General
13    deems necessary or appropriate.
14    Section 2.    This act shall take effect as follows:
15        (1)   This section shall take effect immediately.
16        (2)   The remainder of this act shall take effect July 1
17    of the year immediately following the date of enactment.




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