Legislative oversight. (a) Findings.-- The General Assembly hereby finds that imposition of a tax on oil company revenues
Pennsylvania Consolidated Statutes
Section: 9701
Jurisdiction: PA
Bluebook Citation: 75 Pa. Cons. Stat. § 9701
CHAPTER 97 DEPARTMENT OF TRANSPORTATION PRODUCTIVITY Sec. 9701. Legislative oversight. Enactment. Chapter 97 was added June 23, 1981, P.L.98, No.35, effective immediately. § 9701. Legislative oversight. (a) Findings.-- The General Assembly hereby finds that imposition of a tax on oil company revenues
should provide the Department of Transportation with an annual growth in revenues
which offsets the growth in highway maintenance and construction costs more effectively
than the annual changes in revenues produced by the flat-rate tax on the retail price
of gasoline and by the various other taxes and fees levied on behalf of the department.
As a result of such a tax on oil company revenues, the Department of Transportation
should have sufficient revenues to carry out necessary maintenance and construction
activities with less frequent increases in highway taxes and fees than the General
Assembly has enacted in recent years. One effect of less frequent requests for highway
tax and fee increases could be a significant decrease in the ability of the General
Assembly to oversee the activities of the Department of Transportation. Accordingly,
the General Assembly finds that responsible legislative oversight requires ongoing
monitoring of the department's activities and periodic indepth evaluations of its
performance. (b) Annual reports.-- No later than 30 days after the effective date of this section, the department shall,
upon request, provide to any member of the House of Representatives and to any member
of the Senate a brief outline of the maintenance and construction program planned
for that member's district during the 1981-1982 fiscal year. No later than 30 days
before the beginning of the 1982-1983 fiscal year and each subsequent fiscal year,
the department shall, upon request, provide to any member of the House of Representatives
and to any member of the Senate a brief outline of the maintenance and construction
program planned for that member's district during the upcoming fiscal year. No later
than 30 days after the end of the 1981-1982 fiscal year and each subsequent fiscal
year, the department shall, upon request, provide to any member of the House of Representatives
and to any member of the Senate a brief outline of the reasons for any major deviations
from the maintenance and construction program which had been planned for that member's
district during that fiscal year. (c) Performance audits.-- During the 1983-1984 fiscal year, the Legislative Budget and Finance Committee shall
conduct, or cause to be conducted, a performance audit of the department carried out
in accordance with the standards for performance and financial compliance auditing
developed by the United States General Accounting Office. The performance audit shall
determine whether the department is conducting authorized activities or programs in
a manner consistent with accomplishing the objectives intended by the General Assembly
and is conducting programs or activities and expending available funds in a faithful,
efficient, economical and effective manner. The Legislative Budget and Finance Committee
shall make a written report of the findings of the performance audit and shall submit
a copy of that report to each member of the House of Representatives and each member
of the Senate prior to enactment of a maintenance and construction budget for the
department for the 1984-1985 fiscal year. During the 1989-1990 fiscal year and every
six years thereafter, the Legislative Budget and Finance Committee shall conduct,
or cause to be conducted, a performance audit of the department similar to the performance
audit required by this subsection to be conducted during the 1983-1984 fiscal year.
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