Authority: Title 2.2, Chapter 8, and § 2.2-1822, Code of Virginia.

A. Out of this appropriation, $125,000 the first year and $125,000 the second year from the general fund is provided to the Department of Accounts for a program to train internal auditors. The Department of Accounts shall assist internal auditors of state agencies and institutions in receiving continued professional education as required by professional standards. The Department of Accounts shall coordinate its efforts with state institutions of higher education and offer training programs to the internal auditors as well as coordinate any special training programs for the internal auditors.

B.1. There is hereby created on the books of the Comptroller the Commonwealth Charge Card Rebate Fund. Rebates earned in any fiscal year on the Commonwealth's statewide charge card program shall be deposited to the Commonwealth Charge Card Rebate Fund.  The cost of administration of the program as well as rebates due to political subdivisions and payments due to the federal government are hereby appropriated from the Fund. All remaining rebate revenue in the Fund shall be deposited to the general fund by June 30 of each year.

2. The Department of Accounts is authorized to include the administrative costs estimated at $80,000 per year for executing entries in the Commonwealth Accounting and Reporting System for Level III institutions as defined in Chapter 675, 2009 Acts of Assembly, in the program costs appropriated from the fund.

C. The Department shall coordinate records management and reporting requirements pursuant to the American Recovery and Reinvestment Act of 2009. Agencies receiving funds pursuant to the American Recovery and Reinvestment Act of 2009 shall: (i) comply with the financial or other data reporting requirements set forth by the State Comptroller or the Director, Department of Planning and Budget, and shall compile and maintain all records necessary to fulfill such reporting requirements and to meet any subsequent audit of the expenditure of such federal funds; (ii) comply with all federal reporting requirements for the receipt of any funds from the American Recovery and Reinvestment Act of 2009 and shall compile and maintain all records necessary to fulfill such reporting requirements and to meet any subsequent audit of the expenditure of such federal funds; and (iii) comply with any requirements established to ensure the transparency of the use or expenditure of such federal funds.

D. Notwithstanding the provisions of §§ 17.1-286 and 58.1-3176, Code of Virginia, the State Controller shall not make payments in accordance with §§ 17.1-286 and 58.1-3176, Code of Virginia, which includes amounts directly deposited into the State Treasury by the General District Courts, Juvenile and Domestic Relations General District Courts, Combined District Courts and the Magistrate System without a specific appropriation for such payments in Item 255 of this act.  The State Controller after having deducted the direct deposits noted in the preceding sentence shall make the remainder of the payments in accordance §§ 17.1-286 and 58.1-3176, Code of Virginia, to the respective clerk.

E. It is the intent of the General Assembly that the Governor's Commission on Higher Education Reform, Innovation, and Investment will review the proposal to no longer permit the transfer of general fund appropriations to nongeneral funds for institutions of higher education. The review should include the anticipated costs and benefits associated with this action, as well as a recommendation on the appropriate course of action for potential implementation by FY 2012. It is anticipated that such review would take into account the efforts by the Commonwealth to upgrade the capabilities of its financial systems.