An Act amending Title 51 (Military Affairs) of the Pennsylvania Consolidated Statutes, in National Guard Youth Challenge Program, further providing for administration and for audit required.

2025-2026 Regular Session Introduced by Sheryl Delozier and 2 co-sponsors

The bill requires the National Guard Youth Challenge Program in Pennsylvania to be properly staffed and to undergo an annual independent GAAS audit with results reported to designa

Re-committed to Rules

Overview

HB 2500 (Session 2025-2026, Pennsylvania) proposes amendments to Title 51 (Military Affairs) of the Pennsylvania Consolidated Statutes, specifically addressing the National Guard Youth Challenge Program (NGYCP). The bill focuses on administration and auditing requirements, tightening or clarifying how the program is staffed, governed, and evaluated.

Purpose and Intent

Clarify and reinforce the administrative framework for the National Guard Youth Challenge Program in Pennsylvania.

Ensure formal auditing of the NGYCP to promote accountability and financial/operational integrity.

Align state law with applicable federal standards and regulations related to NGYCP operations.

Key Provisions

Administration (Section 9806)

Staffing: The program shall be staffed with the necessary administrative, professional, technical, and clerical employees required for its operation. This is positioned to be consistent with 32 U.S.C. § 509 (which governs National Guard Youth Challenge Program opportunities for civilian youth) and its implementing regulations and applicable agreements.
Rules and Regulations: The Department may adopt rules and regulations governing the general direction, administration, and control of the program.

Audit Required (Section 9811)

Annual Audit: The department must undergo an annual audit of the NGYCP.
Auditor Standards: The audit must be conducted by a qualified independent certified public accountant and in accordance with generally accepted auditing standards (GAAS) per the Government Auditing Standards (as opposed to GAAP or GASB standards).
Reporting: The audit results must be submitted to designated recipients (the text indicates there are specific recipients but does not list them in the excerpt).

Effective Date

The act would take effect immediately upon enactment.

Who and What Is Affected

State Department Responsible for the NGYCP: The Pennsylvania Department (likely the Department of Military Affairs and Veterans Affairs, per common structure) overseeing the National Guard Youth Challenge Program.

NGYCP Operations: Administrative, professional, technical, and clerical staff involved in running the program.

Auditors and Oversight Bodies: Implementation of annual independent audits conducted under GAAS standards.

Procedural and Timeline Considerations

Effective Date: Immediate upon enactment.

Audit Timeline: Annual audits are required going forward, with the audit report due to the specified recipients (not fully listed in the text provided).

Rulemaking: The department is authorized to promulgate rules and regulations to govern the program, indicating ongoing administrative updates may occur.

Practical Implications

Improves accountability by codifying an annual independent audit under GAAS, potentially increasing transparency of program finances and operations.

Ensures adequate staffing aligned with program needs and federal guidance, which could influence budget planning and personnel requirements.

Provides a clear statutory basis for rulemaking to guide program administration and compliance with federal program standards.

If you want, I can tailor this summary to a specific audience (e.g., policymakers, advocacy groups, or the general public) or add a concise FAQ addressing common questions about funding, reporting recipients, or interaction with federal NGYCP guidelines.