Section 1715-E - Auditor GeneralThe following shall apply to appropriations to the Auditor General:
(1) Funds appropriated to the Department of the Auditor General shall be for the purpose of performing postaudits in accordance with generally accepted government auditing standards.(2) By March 31, the Auditor General shall deliver to the Office of the Budget a complete annual audit of Commonwealth-managed federally funded programs in accordance with the Single Audit Act of 1984 (Public Law 98-502, 31 U.S.C. § 7501 et seq.) and related guidance issued by the Office of Management and Budget ; or the Auditor General and the Office of the Budget must agree in writing that extenuating circumstances prevent the Auditor General from completing the audit by the specified date. If there is noncompliance with this paragraph, the State Treasurer shall not authorize the release of any funds appropriated to the Auditor General in the quarter following the failure of the Auditor General to deliver the audit until the Auditor General completes the audit and delivers it to the Office of the Budget. The Auditor General shall not bill any Commonwealth agency to make up for any funding deficiency caused by the State Treasurer withholding payments under this paragraph.(3) The Auditor General shall provide the Office of the Budget a Single Audit Engagement Letter, including the total cost to perform the audit and a timeline each year for annual funding approval.Amended by P.L. 823 2012 No. 87, § 11, eff. 7/2/2012.1929, April 9, P.L. 343, No. 176, art. XVII-E, § 1715-E, added 2007, July 17, P.L. 141, No. 42, § 4, imd. effective. Amended 2011, June 30, P.L. 159, No. 26, § 5, imd. effective.