Bill > HB2052

This bill amends The Administrative Code of 1929 by establishing comprehensive guidelines for internal auditing across Commonwealth agencies. The legislation requires each agency to develop an annual audit plan using risk assessment techniques, conduct periodic audits of major systems and controls, and appoint a qualified internal auditor who must be a certified professional with at least three years of auditing experience. The internal auditor will be responsible for developing audit plans, conducting various types of audits (financial, compliance, operational, and effectiveness), preparing audit reports, and maintaining professional standards. The bill mandates that internal auditors report directly to the agency administrator and have independent access to review all aspects of agency operations. Additionally, agencies must submit annual reports to the Governor, Auditor General, and General Assembly members by November 1st, and smaller agencies with budgets under $10 million can instead conduct a formal risk assessment. The Auditor General is empowered to provide professional development, technical assistance, and evaluate risk assessment reports. To promote transparency, agencies are required to publicly post their audit plans and annual reports on their websites, including summaries of any weaknesses or deficiencies identified and actions taken to address them. The act will take effect 60 days after its passage.

Budget and Finance

https://www.palegis.us/legislation/bills/2025/hb2052