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Pennsylvania Treasury has posted approximately 100 budget-waiver letters and corresponding memos for fiscal year 2025–26 to OpenBookPA. The records show agency requests to keep certain unspent state funds available beyond the normal year-end lapse date, along with the review process Treasury describes. They do not, by themselves, show how much was ultimately spent or whether the funded work achieved its goals.
What Pennsylvania budget waivers are
Most Pennsylvania General Fund appropriations cover one fiscal year, July 1 through June 30. Under the process described by Treasury, unspent funds that are not encumbered generally lapse at the end of that year. A budget waiver is an exception that can allow funds to remain available after the usual lapse date; it is not a record of a completed payment.
Treasury says Act 146 of 1980 gives the Secretary of the Budget authority to waive provisions of the act when an agency submits a written request explaining why an exception is in the Commonwealth’s best interests. The portal reproduces section 621(m): “The Secretary of the Budget shall have the power to waive any of the provisions included in section 621 upon written request of an agency justifying an exception to these provisions which is in the best interests of the Commonwealth.”
What the new OpenBookPA records include
In its September 30, 2026 announcement, Pennsylvania Treasury said approximately 100 letters and corresponding memos for FY 2025–26 were available. The approximate figure is a document count, not a dollar total or a count of spending outcomes. Treasury did not publish an aggregate value for the requests in that announcement.
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The portal’s Act 146 Waivers section uses the labels “Waiver Letters” and “Waiver 10 Day Memos.” Each type serves a different purpose:
- Waiver letter: The Budget Secretary transmits an agency’s request and justification to the leaders of the majority and minority Appropriations Committees in both the House and Senate, giving committee members an opportunity to review and comment.
- 10-Day Memo: Treasury says an approval memo is issued to the agency ten days after the initial request if no objections have been raised.
The ten-day interval describes the process as presented by Treasury. The presence of a letter or memo does not establish the policy merits of the waiver, the eventual amount spent, or the results of the program.
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Where to find Pennsylvania waiver letters
- Open OpenBookPA, Pennsylvania Treasury’s public financial-transparency portal.
- Go to the “Act 146 Waivers” area and select “Waiver Letters” or “Waiver 10 Day Memos.”
- Find the FY 2025–26 entry and open the individual record to check the agency, stated justification, date, and whether a corresponding memo appears.
Read the documents individually before drawing conclusions about a specific agency or request. The announcement’s approximate count does not supply an agency-by-agency summary, and an individual request’s rationale should not be confused with proof of spending or results.
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Can Pennsylvania agencies spend money after June 30?
A waiver concerns whether funds may remain available after the normal fiscal-year lapse date; it does not mean that funds were necessarily spent after June 30. The letters document requests and justifications, while the memo records the approval step Treasury describes when no objection has been raised. To determine whether a payment occurred, readers need relevant payment or expenditure records, not just the waiver paperwork.
OpenBookPA also contains other financial information, but its records have distinct scopes. For example, Treasury says the Checkbook shows Treasury payments beginning September 23, 2019; it does not provide check numbers, processing times vary, and expenses that do not meet publishing requirements may appear with generic payee labels. Treasury Checkbook results therefore should not be treated as a complete list of all Commonwealth payments. These Act 146 records are also separate from Ledger 5, an accounting category included elsewhere in the portal.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What else OpenBookPA provides
The waiver records join a portal that Treasury describes as including the annual Payment Production and Improper Payments Report, Live Ledger 5 data, county- and state-level information about Treasury consumer programs, federal-fund details, the Treasury Checkbook, and the Contracts e-Library. Treasury says the Contracts e-Library presents state contracts, purchase orders, and amendments valued at $5,000 or more.
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Treasury announced OpenBookPA as an enhanced version of its Transparency Portal on September 10, 2025, citing improved navigation, design, and expanded features. A separate Treasury release on September 21, 2026 said an updated Payment Production and Improper Payments Report reflected $75 million in savings for the Commonwealth, according to Treasury, and that the Bureau of Fiscal Review audited more than 10.6 million payments worth $249.5 billion. Those are figures about Treasury’s payment review reporting, not the value of the waiver requests.
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