The bill addresses the submission of the Paid Prior Year Deficiency Report for Fiscal Year 2025, detailing expenditures related to prior year deficiencies across 38 departments, totaling $3,047,257.82. This amount includes $2,419,639.36 from accounts with sufficient funds reverted to the General Fund and $627,618.46 from accounts lacking sufficient funds. The report outlines specific financial details for various departments, with new legal language inserted to specify allocations for different appropriations, such as $10,000 for ANF and $3,669.30 for APC. The Comptroller of the Commonwealth has submitted this report for review by the Senate and House Committees on Ways and Means.

Additionally, the bill proposes an increase of $18,000.00 to address financial discrepancies and unexpected costs incurred by departments, highlighting issues such as late vendor invoices and accounting errors. It allows for the use of the Prior Year Disbursement (PYD) process for outstanding invoices, noting that there were 1,400 instances across 38 departments where these issues occurred. The bill aims to streamline the reimbursement process for employees and enhance accountability in the allocation of public funds, ensuring that departments can meet their financial obligations despite unforeseen circumstances.