Current through 2024 legislation effective July 1, 2024
Section 3-306 - Audits by auditor general(a) It shall be the duty of the Department of the Auditor General to make all audits which may be necessary in connection with the administration of the financial affairs of the board and the Pennsylvania Liquor Stores operated and maintained by the board. Such audits shall be conducted in accordance with generally accepted accounting principles. Nothing herein shall be construed to require the Auditor General to conduct biannual inventories.(b) At least one audit shall be made each year of the affairs of the board, and all collections made by the Pennsylvania Liquor Stores shall be audited quarterly. A copy of the annual audit of the affairs of the board shall be submitted to each member of the General Assembly.(c) Special audits of the affairs of the board and the Pennsylvania Liquor Stores maintained and operated by the board may be made whenever they may, in the judgment of the Auditor General, appear necessary, and shall be made whenever the Governor shall call upon the Auditor General to make them.(d) Copies of all audits made by the Department of the Auditor General shall be promptly submitted to the board and to the Governor.(e) Unless the Department of the Auditor General shall neglect or refuse to make annual, quarterly or special Audits, as hereinabove required, it shall be unlawful for the board to expend any money appropriated to it by the General Assembly for any audit of its affairs, except for the payment of the compensation and expenses of such auditors as are regularly employed as part of the administrative staff of the board.1951, April 12, P.L. 90, art. III, § 306. Reenacted and amended 1987, June 29, P.L. 32, No. 14, § 20, effective 7/1/1987.