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PA SB942

Bill

Status

Introduced

7/22/2025

Primary Sponsor

Cris Dush

Click for details

Origin

Senate

2025-2026 Regular Session

AI Summary

  • Requires Department of Auditor General employees conducting forensic audits to be both certified public accountants and certified fraud examiners; employees conducting fraud audits must be certified fraud examiners

  • New hires after the effective date cannot conduct audits they are not qualified for, while current employees may continue performing the same audit types they conducted before the law takes effect

  • Authorizes the department to perform forensic and fraud audits on federal and state funding when requested by state agencies, the Governor, or Appropriations Committee leadership, with results reported to the Governor, General Assembly, and Attorney General if criminal activity is suspected

  • Grants the Auditor General subpoena power to compel witness attendance and document production, with enforcement through Commonwealth Court and contempt orders requiring compliance within 10 days

  • Requires the department to develop policies encouraging employee certification, provide resources and time for employees to obtain credentials, and offer financial incentives for continuing professional education

Legislative Description

Providing for auditor qualifications for the Department of the Auditor General, for new department employees, for current department employees, for employee certification, for forensic audits, for fraud audits and for committee standards.

Last Action

Referred to Finance

7/22/2025

Committee Referrals

Finance7/22/2025

Full Bill Text

No bill text available