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PA SB942
Bill
Status
7/22/2025
Primary Sponsor
Cris Dush
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AI Summary
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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
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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
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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
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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
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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