An Act amending Title 72 (Taxation and Fiscal Affairs) of the Pennsylvania Consolidated Statutes, providing for unspent appropriations.

HB 2093 requires Pennsylvania state agencies to report unspent budget funds annually to the Auditor General. Specifically, agencies must submit detailed financial data by November 15 each year, and the Auditor General must analyze these reports and submit a comprehensive written report to the legislature by December 30. The report must break down unspent funds by agency and budget line item, summarize totals by fund type, and provide recommendations to prevent waste, inefficiency, or fraud. This applies to all Commonwealth agencies, including departments, boards, universities (like Penn State and Pitt), and entities such as the Gaming Control Board and Turnpike Commission. The bill aims to improve fiscal transparency and accountability for state spending.