Messner, 082233 PAAGO, AGO 88

• Case Date: August 22, 1933
• Court: Pennsylvania

Honorable Otto F. Messner AGO 88 Opinion No. 88 Pennsylvania Attorney General Opinions Opinion of the Attorney General August 22, 1933          Audits—State Workmen's Insurance Fund—State Workmen's Insurance Board.          The Legislature, by Acts Nos. 68 and 322, which became effective June 1, 1933, transferred from the Department of the Auditor General to the Insurance Department the full responsibility of auditing the State Workmen's Insurance Fund and the affairs of the State Workmen's Insurance Board.          Honorable Otto F. Messner,          Deputy Auditor General,          Harrisburg, Pennsylvania.          Sir: You inquire whether the Department of the Auditor General has any responsibility in connection with the audit of the State Workmen's Insurance Fund and the affairs of the State Workmen's Insurance Board.          Your inquiry arises under Acts No. 68 and 322, which were enacted at the recent session of the Legislature and which became effective June 1, 1933.          Act No. 68 provides, inter alia:          "That the Insurance Department, at least once each year, shall make a complete examination and audit of the affairs of the State Workmen's Insurance Fund, including all receipts and expenditures, cash on hand, and securities, investments, or property _ held representing cash or cash disbursements, to ascertain its financial condition and its ability to fulfill its obligations, whether the State Workmen's Insurance Board in managing the fund has complied with the provisions of law relating to the fund, and the equity of the board's plans and dealings with! its policyholders."          Act No. 322 amended Section 402 of The Fiscal Code to read, in part, as follows:

"Audits of Affairs of Departments, Boards and Commissions.—It shall be the duty of the Department of the Auditor General to make all audits, which may be necessary, in connection with the administration of the financial affairs of the government of this Commonwealth.

"At least one audit shall be made each year of the affairs of every department, board, except the State Workmen's Insurance Board, and commission of the executive branch of the government, and all collections made by departments, boards, or commissions, and the accounts of every State institution, shall be audited quarterly.

"Special audits of the affairs of all departments, boards, except the State Workmen's Insurance Board, commissions, or officers, may be made whenever they may, in the

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