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Freedom251 › Blog › Act 146

How to Find and Read Budget Waivers in Pennsylvania’s OpenBookPA

By Freedom251 Team · · 3 min read

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Find Pennsylvania’s official Act 146 budget-waiver records on the Treasury’s OpenBookPA Act 146 Waivers page. It separates Waiver Letters, which document an agency’s request and justification, from Waiver 10 Day Memos, which document the later approval described by Treasury when no committee objections have been raised. A letter alone does not show that a waiver was approved, and neither record proves that funds were ultimately spent.

How do I find budget waiver letters in OpenBookPA?

  1. Open Pennsylvania Treasury’s Act 146 Waivers page.
  2. Look for the two labeled sections: Waiver Letters and Waiver 10 Day Memos. Treasury identifies these as the FY 2025–26 waiver requests and corresponding memos.
  3. Open the letter for the request you are checking. Then look for its corresponding memo, if one is listed, and read both records.
  4. Note the agency, fiscal year, purpose or justification, and the memo’s explicit wording. Keep what the agency requested separate from what the later memo approved.

The page is part of OpenBookPA, Pennsylvania Treasury’s public financial-information portal; the waiver records are distinct from other resources such as the Treasury Checkbook and Contracts E-Library. See the OpenBookPA portal.

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What is a Pennsylvania Act 146 waiver?

Most General Fund appropriations are made for one fiscal year, which runs from July 1 through June 30. Treasury says unspent amounts that are not encumbered generally lapse at the end of the year and are no longer available to spend. Act 146 of 1980 provides the waiver authority described on Treasury’s page: Section 621(m) authorizes the Secretary of the Budget, on an agency’s written request, to waive provisions when the request justifies an exception as being in the Commonwealth’s best interests. The statute and process are summarized on the Treasury Act 146 Waivers page.

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What does the 10-Day Memo mean?

The two documents reflect different stages, not duplicate versions of the same decision.

Waiver letter: the request and justification

The Budget Secretary sends notice of an agency’s request and its justification to the relevant House and Senate Appropriations Committee chairs, allowing time for review and comment. The letter is evidence of the request and the rationale presented; by itself, it is not proof of approval.

10-Day Memo: the later approval record

Treasury describes the 10-Day Memo as a later memorandum issued ten days after the initial request, approving the waiver if no committee objections have been raised. Read the actual memo to see what it says about the specific request rather than inferring an outcome from a list entry.

How to compare waiver records accurately

If you are examining more than one request, use the records to compare like with like. Treasury’s process explanation does not establish standardized substantive criteria for ranking one agency’s rationale against another’s.

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  • Agency and appropriation: identify the agency and appropriation named in the documents.
  • Fiscal year and timing: note the year and when the request falls relative to the June 30 lapse date.
  • Written justification: describe the reason stated in the letter, without treating it as an independent finding.
  • Memo status and wording: check whether a corresponding 10-Day Memo is present and report what it explicitly says.
  • Permission versus spending: distinguish authority to retain or use funds from proof of later expenditures.

The waiver records establish the request and, where the memo is available, its approval documentation. They do not establish that funds were subsequently spent. For spending outcomes, consult separate expenditure records; Treasury’s general OpenBookPA portal lists other financial resources, but those should not be confused with waiver records.

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What is known about the FY 2025–26 records?

In a September 30, 2026 announcement, Pennsylvania Treasury said approximately 100 letters and corresponding memos from FY 2025–26 were available. The figure is approximate and tied to that dated announcement, not a guaranteed count of the live page’s current inventory. Treasury’s release is available at Treasurer Stacy Garrity Enhances Government Transparency with Public Access to Funding Waivers. Treasury’s cited records concern FY 2025–26; that announcement does not establish where earlier fiscal-year waiver records can be found.

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Act 146OpenBookPAPennsylvaniapublic recordsState budgets

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