PENNSYLVANIA, July 22 - (2) The department receives an indication, when lawfully

performing an audit on an entity, that fraudulent activity or

other criminal activity may have occurred.

(3) A fraud audit is requested by the Governor, the

chairperson or minority chairperson of the Appropriations

Committee of the Senate or the chairperson or minority

chairperson of the Appropriations Committee of the House of

Representatives.

(b) Fraud audit results.--

(1) The department shall provide the results of a fraud

audit to the Governor and to each member of the General

Assembly.

(2) If the results contain evidence of suspected

criminal activity, the department shall provide the results

to the Office of Attorney General.

Section 9. Committee standards.

When conducting audits, the department may use, as a guide,

the standards and best practices specified by the Committee of

Sponsoring Organizations of the Treadway Commission.

Section 10. Authority to issue subpoenas.

(a) Issuance.--The Auditor General may issue subpoenas

requiring the attendance of witnesses and the production of

books, accounts, papers, records, documents, files, electronic

records and electronic files and may examine the witnesses and

documents. Issuance of subpoenas shall not prevent or repeal

other powers granted under law to the Auditor General.

(b) Service of subpoenas.--A subpoena issued under

subsection (a) may be served by the Auditor General, the

Attorney General or a sheriff of the county where the person or

persons reside. Subpoenas may be served in person or by

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