Section 2552.1
Effect of
Failure to File Reports
On July 20, 2005, Act 46 of 2005 was signed into law. This
legislation amended the Pennsylvania Public School Code of 1949 and included a
new provision, Section 2552.1, empowering the Pennsylvania Department of Education (PDE) to impose state funding forfeitures and disciplinary measures for the late filing of the annual financial report (AFR),
annual general fund budget (GFB), and pupil membership/child accounting reports.
Act 104 of 2010 further amended the School Code by adding sections
218 and 921-A and modifying section 2552.1. Changes to the latter section
affected the forfeiture provisions related to submission of the annual financial
report.
Local education agencies (LEAs) subject to subsidy forfeiture are: school districts, intermediate units, career and technology centers, and charter schools. The forfeiture and disciplinary provisions are as follows:
Section 2552.1 allows the Secretary of Education to waive the forfeiture requirements based upon extenuating circumstances. Requests for filing extensions must be made in writing by the chief school administrator to Benjamin Hanft, Chief of the Division of Subsidy Data and Administration, within thirty days of the submission deadline and contain the following information:
Extenuating circumstances preventing filing within thirty days of the submission deadline
Date report will be filed (includes receipt of signature pages)
Date local audit was started and date it will be completed (applicable to AFR)
Date data entry in CFRS began
For additional information, please contact:
Benjamin Hanft, Chief
Division of Subsidy Administration, Bureau of Budget and Fiscal Management
Pennsylvania Department of Education