LIBERTYINDEX2012 SCORING APPROPRIATIONS ACT 1A to 14A of 2012 Executive Summary

ALL 14 Appropriation Acts 2012 were scored as AGAINST LIBERTY and AGAINST THE FORGOTTEN TAXPAYER because the General Assembly failed to reduce the ever escalating cost of government and because it failed to address the Pension Payment Problem and because it forced The Forgotten Taxpayers to finance five tax exempt, private nonprofit corporate higher education businesses, four of which had billion dollar annual budgets, UPENN, Penn State, UPITT, TempleU and Lincoln U with a $65,000,000 annual budget. Appropriation Acts 1A, 5A, 7A and 8A appropriated less this fiscal year than last and Appropriations Acts 10A to 14A (subsidies to 5 universities) appropriated the same this fiscal year as last. Appropriations Acts 2A, 3A, 4A, 6A, 9A (General Fund) appropriated more this fiscal year than last. Appropriation Acts 1A (SERS administration), 5A (Small Business Advocate), 7A (Consumer Advocate), 8A (Workers Compensation Fund administration by Labor and Industry, Consumer Advocate, again) decrease taxpayer expenditures from last FISCAL year. The Favored Five Appropriations, 10A through 14A, maintain taxpayer expenditures at last FISCAL years level. The Gaming Control Board costs the Forgotten Taxpayer $3,877,000 more this year than last. SERS costs $3,660.000 less this year than last but PSERS costs $37.000 more. There is no explanation as to why the administration of SERS and PSERS should cost $67,000,000 taxpayer dollars a year, or what the efficacy of the Small Business Advocate or the Consumer Advocate (what, actually, do either do or accomplish and how much worse would our lives be if there were no Small Business Advocate or Consumer Advocate?) And do we need to spend $81,896,000,000 to administer the Workers Compensation Fund and an addition $194,000 to Consumer Advocate for indeterminable services?). ***

Appropriation Act 1A of 2012 SB 1472 funds the State Employees Retirement Board which administers the multi-billion dollar SERS Pension Fund. Appropriation Act 1A of 2012 is scored AGAINST LIBERTY AND AGAINST THE FORGOTTEN TAXPAYER because, even though, this fiscal years appropriation is less than last fiscal years appropriation, the SERS and PSERS boards have not come close to addressing the Pension Bomb and have continued a unproductive and fiscally destructive bureaucracy. See news and policy analysis below from Bloomberg, PaIndependent, and the Commonwealth Foundation. Act 1A of 2012 and Act 2A can be read together as adding to the ever escalating costs of government and, in particular, the union driven public pension fiscal burden.

Pension Problem. The increase in pension contributions is estimated to be about $500 million per year for the next several years, said Mark Ryan, deputy director of the IFO.According to the report, those costs will consume 9.6 percent of the state budget by 2017 up from 4.2 percent of the budget this year. READ MORE PaIndependent 15 November 2012 Eric Boehm

The Pension Underfunding Problem marches inexorably and unavoidably forward. Appropriation Act 1A Fiscal Year 2011/2012 Appropriation Act 1A Fiscal Year 2012/2013 $27,320,000 $23,660,000

Decrease from last fiscal year ( $ 3,660,000 ) READ MORE FISCAL NOTE HOUSE COMMITTEE ON APPROPRIATIONS: Appropriation Act 1 makes a[decreased] appropriation from the State Employees Retirement Fund to provide for the expenses incurred by the State Employees Retirement Board for the administration of the system for

the fiscal year July 1, 2012, to June 30, 2013, and for the payment of bills incurred and remaining unpaid at the close of the fiscal year ending June 30, 2012.

Municipal pension crisis $6B is still a big number PaIndependent 27 July 2012 Eric Boehm New figures show municipalities in Pennsylvania are facing more than $6 billion in unfunded liabilities. That total is actually a slight improvement over where things stood two years ago, but the state and its municipalities have a long way to go. The new numbers provide a snapshot of Pennsylvanias roughly 1,400 municipal pension plans at the end of 2011. Pennsylvania State Public Employees Retirement Commission, which oversees and analyzes state and local pension plans in Pennsylvania, compiled the report. Corbett Administrations internal budgetary guidelines warn of cost increases, declining federal dollars READ MORE August 23, 2012 Eric Boehm PA Independent Pennsylvania, home to a quarter of all U.S. public pensions, has spent at least $2 billion since 1985 to help pay for managing the retirement plans, including thousands that cover no more than 10 municipal workers. READ MORE Pennsylvania's pension problems cost taxpayers Poorly monitored administration costs, underfunding add up August 27, 2012 Romy Varghese / Bloomberg News The unfunded liability for the two main government worker pension systems, the Public School Employee Retirement System (PSERS) and the State Employee Retirement System (SERS), currently exceeds $40 billion READ MORE Union Leaders Misrepresent Pension Reforms AUGUST 15, 2012 Commonwealth Foundation 15 August 2012 Priya Abraham

Pittsburgh's pension system is only 62 percent funded, but that's way better than it was just two years ago PaIndependent 27 July 2012 . Walter Russell Meade The American Interest: The biggest scam going in American financial life may be the collusive effort by Wall Street, the political class, and public sector unions to use union retirement money to prop up Wall Street speculation. American Interest Occupy the Pension Funds 25 June 2012 Looking for examples? Head to Pennsylvania: The Pennsylvania State Employees Retirement System, for example, has more than 46 percent of its $26.3 billion in assets invested in riskier alternatives, including private equity funds and real estate. Over the last five years, the system paid roughly $1.35 billion in management fees over 5 percent of the total value of the fund over a five-year period while realizing an

annualized return of just 3.6 percent, well below the 8 percent it needs to meet its financing requirements and also lagging behind the 4.9 percent median return for all public pension systems. Theres bad news for Pennsylvanias teachers, too: The $51.4 billion Pennsylvania public schools pension systemwhich has 46 percent of its assets in alternatives, pays more than $500 million a year in fees. It has earned 3.9 percent annually since 2007. READ MORE 25 JUNE 2012 Walter Russell Meade The American Interest. State Net reports on alternative investments: Those two retirement systems represent the opposite ends of the spectrum, with Pennsylvania among those with the highest percentages of assets in alternative investments and Georgia among those with the lowest percentages of assets in such investments. But funds with over a third of their money in alternative investments had return rates more than a percentage point lower than those of funds that avoided such investments and paid nearly four times more in fees. READ MORE Risky Pension Investments Not Paying Off State Net 16 April 2012 Commentary Contentions John Steele Gordon 30 August 2012 make the point that If States Were Treated Like Corporations Easy, [the State] cooked the books because, unlike corporations, it doesnt have to conform to Generally Accepted Accounting Principles or have its books certified by an independent authority Tier 3 Against Liberty and Against The Forgotten Taxpayer 50 points deducted from grade *

Appropriation Act 2A of 2012 SB 1473 Public School Employees' Retirement Board - administrative expenses (PSERS) Appropriation Act 2A of 2012 is scored AGAINST LIBERTY AND AGAINST THE FORGOTTEN TAXPAYER because, even though, this fiscal years appropriation is less than last fiscal years appropriation, the SERS and PSERS boards have not come close to addressing the Pension

Bomb and have continued a unproductive and fiscally destructive bureaucracy. See news and policy analysis below from Bloomberg, PaIndependent, and the Commonwealth Foundation. Act 1A of 2012 and Act 2A can be read together as adding to the ever escalating costs of government and, in particular, the union driven public pension fiscal burden. READ MORE FISCAL NOTE HOUSE COMMITTEE ON APPROPRIATIONS : Appropriation Act 2A of 2012 makes an [increased] appropriation from the Public School Employees Retirement Fund to provide for the expenses incurred by the Public School Employees Retirement Board for the administration of the system for the fiscal year July 1, 2012, to June 30, 2013, and for the payment of
bills incurred and remaining unpaid at the close of the fiscal year ending June 30, 2012. Public School Employees Retirement Fund Costs/(Savings)) FY 2011/12 $44,107,000 FY 2012/13 Inc/(Dec)

$44,144,000

$37,000

Tier 3 Against Liberty and Against The Forgotten Taxpayer 50 points deducted from grade.
*

Appropriation Act 3A of 2012 June 13 SB 1474 Funds the Operation of the Bureau of Professional and Occupational Affairs The Liberty Index scores Appropriation Act 3A of 2012 AGAINST LIBERTY AND AGAINST THE FORGOTTEN TAXPAYER because this fiscal years appropriation is MORE than last fiscal years appropriation. While licensing is necessary, is it really necessary to spend $45,733,000 on these boards? Do the Bureau and the subsidiaries achieve the results intended? Bureaucrats are authorized to make rules and regulations that have the force of law. The Forgotten Taxpayer is forced to fund an ever escalating cost of government that costs more and more without any increase in useful output.

Bureau of Professional and Occupational Affairs provides administrative and legal support to 29 professional and occupational licensing boards and commissions. Professional licensing protects the health, safety and welfare of the public from fraudulent and unethical practitioners. Professionals range from Physicians and Cosmetologists to Accountants and Funeral Directors. FISCAL NOTE HOUSE COMMITTEE ON APPROPRIATIONS : Appropriation Act 3A of 2012 makes an appropriation from the Professional Licensure Augmentation Account within the General Fund to the department for the operation of the Bureau of Professional and Occupational Affairs. In addition, the legislation makes appropriations from: 1) The restricted account of the State Board of Medicine for the operation of that board; 2) The restricted account of the State Board of Osteopathic Medicine of the operation of that board; 3) The restricted account of the State Board of Podiatry for the operation of that board and; 4.) The Athletic Commission Augmentation Account for the State Athletic Commission. The appropriation from the Professional Licensure Augmentation Account is $37,072,000, an increase of $1,520,000 from 11/12. The appropriation from the restricted account of the State Board of Medicine is $6,948,000, an increase of $283,000 from 11/12. The appropriation from the restricted account of the State Board of Osteopathic Medicine is $1,006,000, an increase of $46,000 from 11/12. The appropriation from the restricted account of the State Board of Podiatry is $198,000, an increase of $9,000 from 11/12. The appropriation from the State Athletic Commission Augmentation Account is $509,000, the same as 11/12.

COST / (SAVINGS) FUND Professional Licensure Augmentation Account State Board of Medicine State Board of Osteopathic

FY 2011/12

FY 2012/13

INCREASE/(DECREA SE) $1,520,000

$35,552,000

37,072,000

$6,665,000

$6,948,000

$283,000

$960,000

$1,006,000

$46,000

Medicine State Board of Podiatry State Athletic Commission $189,000 $198,000 $9,000

$509,000

$509,000

$0

2012-13 Appropriations This Fiscal Year 2012-2013 Last Fiscal Year 2011-2012

Bureau of Professional and Occupational Affairs Senate Bill 1474 -------------------- $45,733,000 + UP Appropriations Act 4A of 2011 $43,875,000

Fiscal Year 2010-2011(Rendell) Appropriations Act 3A of 2010 $46,873,000 Tier 3 Against Liberty and Against The Forgotten Taxpayer 50 points deducted from grade.

Appropriation Act 4A of 2012 June 13 SB 1475 Pennsylvania Public Utility Commission - operation The Liberty Index scores Appropriation Act 4A of 2012 AGAINST LIBERTY AND AGAINST THE FORGOTTEN TAXPAYER because this fiscal years appropriation is MORE than last fiscal years appropriation. Is $60,398,000 sixty million dollars really needed to fund this bureaucracy? The Forgotten Taxpayer is forced to fund an ever escalating cost of government that costs more and more without any increase in useful output. . Act 4A OF 2012 not only increases expenditure of taxpayer money above last fiscal year but even above Governor Rendells Final Budget

Public Utility Commission This Fiscal Year 2012- 2013 from last year. Last Fiscal Year 2011-2012 Appropriations Act 4A of 2012 $60.398 million + UP

Appropriations Act 6A of 2011 $ 58,898, 000

Fiscal Year 2010-2011(Rendell) Appropriations Act 9A of 2010 $56,003,000 READ MORE FISCAL NOTE HOUSE COMMITTEE ON APPROPRIATIONS Appropriation Act 4A of 2012 appropriates $60,398,000 from the restricted revenue account within the General Fund to the Public Utility Commission for general government operations for the fiscal year July, 1, 2012, to June 30, 2013. This appropriation represents an increase in funding of $1,500,000, or 2.5% from the current year. Funds in the restricted revenue account are derived from assessments on utilities regulated by the Commission. Additionally, Appropriation Act 4 appropriates Federal funds for the following: $2,819,000 for Natural Gas Pipeline Safety; $1,888,000 for Motor Carrier Safety; and $150,000 for ARRA Electric Regulatory Assistance. Tier 3 Against Liberty and Against The Forgotten Taxpayer 50 points deducted from grade *

Appropriation Act 5A of 2012 June 13 SB 1476 Office of Small Business Advocate The Liberty Index scores Appropriation Act 5A of 2012 AGAINST LIBERTY AND AGAINST THE FORGOTTEN TAXPAYER because , although this fiscal years appropriation is DOES NOT INCREASE SPENDING OVER LAST FISCAL YEAR, there is no explanation as to whether the Office of Small Business Advocate is even needed. Is this bureaucracy really necessary? Is it necessary to spend over a $1,000,000 $$$) to staff it. Who watches the watchers? Is this really the best use of The Forgotten Taxpayers $$$? The Forgotten Taxpayer is forced to fund an ever escalating cost of government that costs more and more without any increase in useful output. Appropriation Act 5A of 2012 READ MORE FISCAL NOTE HOUSE COMMITTEE ON APPROPRIAIONS appropriates $1,092,000 from the restricted revenue account within the General Fund to the Office of Small Business Advocate in the Department of Community and Economic Development for general government operations for the fiscal year July, 1, 2012, to

June 30, 2013. This appropriation represents no change in funding from the current year. Funds in the restricted revenue account are derived from assessments on utilities regulated by the Public Utility Commission. READ MORE FISCAL NOTE HOUSE COMMITTEE ON APPROPRIATIONS to 2010-2011 gives a description of what Office of Small Business Advocate does, or is supposed to do. It is not clear how a government agency can, or should, represent small businesses, or any other business, before another government agency which is, also, supposed to be protecting and promoting the General Welfare. Seven people seem like a lot of duplication. A million plus taxpayer dollars buys a lot of health insurance and medical care. This would seem to be an appropriation by inertia. Office of the Small Business Advocate This Fiscal Year 2012- 2013 Last Fiscal Year 2011-2012 Fiscal Year 2010-2011 Appropriations Act 5A of 2012 $1,092,000 = SAME Appropriations Act 8A of 2011 Appropriation Act 2A of 2012 $1,092,000 $1,061,000

Tier 3 Against Liberty and Against The Forgotten Taxpayer 50 points deducted from grade *

Appropriation Act 6A of 2012 June 13 SB 1477 Pennsylvania Gaming Control Board, Department of Revenue, Pennsylvania State Police and Attorney General - operation and maintenance expenses The Liberty Index scores Appropriation Act 6A of 2012 AGAINST LIBERTY AND AGAINST THE FORGOTTEN TAXPAYER because this fiscal years appropriation is MORE than last fiscal years appropriation. The Forgotten Taxpayer is forced to fund an ever escalating cost of government that costs more and more without any increase in useful output. The Gaming Control Board is a particularly egregious state agency which siphons taxpayer money from taxpayers to a very expensive and less than transparent bureaucracy.

The Gaming Control Board costs the Forgotten Taxpayer $3,877,000, or 6.1%, more this year than last. READ MORE Appropriation Act 6A of 2012 READ MORE FISCAL NOTE HOUSE COMMITTEE ON APPROPRIATIONS: : $1,011,000 to the Attorney General for salaries, wages and all necessary expenses relating to gaming which represents an increase of $35,000, or 3.6%, from FY2011-12; $9,501,000 to the Department of Revenue for salaries, wages and all necessary expenses relating to gaming which represents no change from FY2011-12; $20,117,000 to the State Police for salaries, wages and all necessary expenses relating to gaming which represents an increase of $3,272,000, or 19.4%, from FY2011-12; and $36,098,000 to the Pennsylvania Gaming Control Board for salaries, wages and all necessary expenses relating to gaming. Included in this appropriation is $10,956,000 from the restricted revenue account for fees and other revenues collected by the Board. The FY2012-13 appropriation amount represents an increase of $597,000, or 1.7%, from FY2011-12. Gaming Control Board: This Fiscal Year 2012- 2013 Last Fiscal Year 2011-2012 Senate Bill 1477 Appropriations Act of 9A of 2011 $66.7 million ++ UP $62,823 million

Tier 3 Against Liberty and Against The Forgotten Taxpayer 50 points deducted from grade. *

Appropriation Act 7A of 2012 June 13 SB 1479 Funding for Office of Consumer Advocate

The Liberty Index scores Appropriation Act 6A of 2012 AGAINST LIBERTY AND AGAINST THE FORGOTTEN TAXPAYER because, although this fiscal years appropriation is less than last fiscal years appropriation, there is no explanation as to whether the Office of Consumer Advocate is even needed. Is this bureaucracy really necessary? Is it necessary to spend over a $5,000,000 (FIVE MILLION $$$) to staff it. Who watches the watchers? Is this really the best use of The Forgotten Taxpayers $$$? The Forgotten Taxpayer is forced to fund an ever escalating cost of government that costs more and more without any increase in useful output. Appropriation Act 7A of 2012 READ MORE FISCAL NOTE HOUSE COMMITTEE ON APPROPRIATIONS Appropriation Act 7A of 2012 makes an appropriation of $5,173,000 from the restricted revenue account within the General Fund to the Office of the Consumer Advocate in the Office of Attorney General for general government operations for the fiscal year July, 1, 2012, to June 30, 2013. This appropriation represents a decrease in funding of $16,000, or 0.3% from the current year. Funds in the restricted revenue account are derived from assessments on utilities regulated by the Public Utility Commission. Office of Consumer Advocate This Fiscal Year 2012- 2013 Last Fiscal Year 2011-2012 ^ The following budget appropriations were unanimously passed by the Senate: 1) 2012-13 Appropriations State Employees' Retirement System (SERS): This Fiscal Year 2012-2013 Last Fiscal Year 2011- 2012 ^ 2) 2012-13 Appropriations Public School Employees' Retirement System (PSERS): This Fiscal Year 2012-2012 Senate Bill 1473 -------------------- $44.1 million = SAME Last Fiscal Year 2011-2012 Appropriations Act 3A of 2011 $44,107,000 ^ 3) 2012-13 Appropriations This Fiscal Year 2012-2013 Last Fiscal Year 2011-2012 Bureau of Professional and Occupational Affairs Senate Bill 1474 -------------------- $45,733,000 + UP Appropriations Act 4A of 2011 $43,875,000 Senate Bill 1472 ----------------------$23.6 million MINUS Appropriations Act 2A of 2011 $27,320,000 Senate Bill 1479 $5.173 million MINUS

Appropriations Act 7A of 2011 $5,189,000

Fiscal Year 2010-2011(Rendell) Appropriations Act 3A of 2010 $46,873,000 ^ 4) 2012-13 Appropriations Public Utility Commission This Fiscal Year 2012- 2013 Last Fiscal Year 2011-2012 Senate Bill 1475 $60.398 million + UP

Appropriations Act 6A of 2011 $ 58,898, 000

Fiscal Year 2010-2011(Rendell) Appropriations Act 9A of 2010 $56,003,000 ^ 5) 2012-13 Appropriations Office of Small Business Advocate This Fiscal Year 2012- 2013 SAME Last Fiscal Year 2011-2012 ^ 6) 2012-13 Appropriations Gaming Control Board: This Fiscal Year 2012- 2013 UP Last Fiscal Year 2011-2012 ^ 7) 2012-13 Appropriations : Senate Bill 1477 $66.7 million ++ Senate Bill 1476 Appropriations Act 8A of 2011 $1,092,000 = $1,092,000

Appropriations Act of 9A of 2011 $62,823 million

This Fiscal Year 2012- 2013 Office of the Small Business Advocate and Worker's Compensation Administration Fund Senate Bill 1478 $75.8 million plus additional $194,000 - MINUS Last Fiscal Year 2011-2012 Appropriations Act 5A of 2011

FY 2011-12 $81,990,000 Workmens Compensation Administration Fund FY 2011-12 $194,000 Revenue Account ^ 8) 2012-13 Appropriations Office of Consumer Advocate This Fiscal Year 2012- 2013 Last Fiscal Year 2011-2012 Senate Bill 1479 $5.173 million MINUS Workmens Compensation Administration Fund - Restricted

Appropriations Act 7A of 2011 $5,189,000

Tier 3 Against Liberty and Against The Forgotten Taxpayer 50 points deducted from grade *

Appropriation 8A of 2012 Act 8A Jun 29 SB 1478 Department of Labor and Industry and Department of Community and Economic Development - workers' compensation, occupational diseases and Office of Small Business Advocate The Liberty Index scores Appropriation Act 8A of 2012 AGAINST LIBERTY AND FOR AGAINST THE FORGOTTEN TAXPAYER because, although this fiscal years appropriation is less than last fiscal years appropriation, there is no explanation as to whether the Pennsylvania Department of Labor and Industry achieves what it is intended to achieve. Is this bureaucracy of this size really necessary? Is it necessary to spend over a $81, 000,000 (EIGHTY ONE MILLION $$$) to administer the Workers Compensation Fund? Who watches the watchers? Is this really the best use of The Forgotten Taxpayers $$$? The Forgotten Taxpayer is forced to fund an ever escalating cost of government that costs more and more without any increase in useful output.

COST / (SAVINGS)

FY 2011/12

FY 2012/13

INC/(DEC)

FUND Workmens Compensation Administration Fund Workmens Compensation Administration Fund Restricted Account $81,990,000 $81,896,000 ($94,000)

$194,000

$194,000

$0

READ MORE FISCAL NOTE HOUSE COMMITTEE ON APPROPRIATIONS Act 8A of 2012 appropriates funds from appropriates funds from the Workmens Compensation Administration Fund to the Department of Labor and Industry for the administration of the Workers Compensation Act and the Occupational Disease Act. The bill also provides an appropriation from a restricted account within the fund for the Office of Small Business Advocate under the Department of Community and Economic Development. FISCAL IMPACT: For Fiscal Year 2012/13 there will be $81,896,000 appropriated to the Department of Labor and Industry from the Workmens Compensation Administration Fund, a decrease of $94,000 from 11/12. For Fiscal Year 2012/13, there will be $194,000 appropriated to the Office of Small Business Advocate in the Department of Community and Economic Development from the restricted revenue account within the Workmens Compensation Administration Fund, the same as 11/12. (Emphasis Added) Worker's Compensation Administration Fund FY 2012-2013 Senate Bill 1478 $75.8 million from last fiscal year Last Fiscal Year 2011-2012 plus additional $194,000 - decrease

Appropriations Act 5A of 2011

FY 2011-12 $81,990,000 Workmens Compensation Administration Fund FY 2011-12 $194,000 Revenue Account Workmens Compensation Administration Fund - Restricted

Tier 3 Against Liberty and Against The Forgotten Taxpayer 50 points deducted from grade. *

Appropriations Act 9A of 2012 June 30 SB 1466 General Fund Appropriation Act of 2012 - $27.7 Billion Dollars!!!!!!!!!!! The Liberty Index scores General Fund Appropriations Act 9A of 2012 AGAINST LIBERTY and AGAINST THE FORGOTTEN TAXPAYER because it spends more money this year than last as Pennsylvania's residents and taxpayers face Leviathan pension increases. There are always good reasons and good intentions for spending more of The Forgotten Taxpayers money. Pennsylvania General Fund Budget 2012-13 567 lines detailed line by line

Pennsylvania State Operating Budget 1970 to 2013

Facing the Pension Bomb that inexorably marches forward, it would be prudent to CUT SPENDING NOW. Planning ahead avoids crisis. The General Fund Appropriations Act 9A of 2012 increased spending although there was no tax increase as Governor Corbett had promised. House Fiscal Note shows that State spending increased by $232, 160,000 although federal spending decreased "The nearly $27.7 billion

budget includes no tax increase or new taxes. It ensures that no public school or public university receives less money than last year.The 2012-13 budget cuts business taxes by $288 million and doubles funding for tax credits for businesses supporting education. General Fund Spreadsheet House Republican Web Site Education Funding by School District 2012- 2013 Budget Interactive Dashboard

Budget Agreement Details at a Glance Snapshot of 2012-13 General Fund Budget There are always good reasons to spend more: "Governor Tom Corbett signed the new spending plan into law Saturday night. The $27.7 billion dollar budget increases state spending by less than two-percent, mainly to help cover debt, pensions and health care for the poor. It will also offset a $160 million dollar shortfall in the fiscal budget that just expired. The Governor's signature came just 15-minutes before Saturday night's midnight fiscal deadline."Jan Murphy of the Harrisburg Patriot-News summarizes July 1, 2012: "The nearly $27.7 billion budget includes no tax increase or new taxes. It ensures that no public school or public university receives less money than last year. The 2012-13 budget cuts business taxes by $288 million and doubles funding for tax credits for businesses supporting education. At the same time, it cuts spending on child care programs for low-income working families, eliminates cash assistance for a slice of the state's welfare recipients, cuts funding for countyprovided human services and cuts funding for environmental protection." Overall, the budget increases spending by less than 2 percent. READ MORE July 1, 2012 Jan Murphy Patriot-News

THE PUBLIC EMPLOYEES PENSION BOMB MARCHES INEXORABLY ....The Can That Has Been Kicked Down the Road for so long is the budget problem that strangles productive growth and jobs in Pennsylvania. Laura Olson and Karen Langley make this point at page 4 of their summary of Act 9A of 2012. It is explosive! "Pennsylvania's annual pension payments on benefits for public schoolteachers and state employees grew by more than $500 million this year. They're scheduled to increase by another $700 million next year, which will easily eclipse the $300 million projected surplus. If the state does nothing to adjust the cost of its $30 billion-and-growing unfunded liability on that benefits system, the annual price tag will be more than 10 percent of the state's budget as Mr. Corbett potentially seeks re-election in 2014. " READ MORE Laura Olson and Karen Langley of Harrisburg Post-Gazette July 8 2012 Pa. state pension cost spike key in next budget More cuts may be needed in upcoming state spending plan

See also Act 85 of 2012 The fiscal year 2012-13 state budget increases the Educational Improvement Tax Credit by $25 million to $100 million and creates a new $50 million tax credit for Opportunity Scholarshipseffectively doubling in size the amount of money available to provide scholarships to help students escape violent and failing public schools and attend safer and better private schools. READ MORE 11 July 2012 School Choice Expansion in Pennsylvania Tier 3 Against Liberty and Against The Forgotten Taxpayer 50 points deducted from grade **

FIVE (5) HIGHER EDUCATION FUNDING APPRROPRIATIOANS AND THE FAVORED FOUR (4) BILLIONAIRES The Liberty Index scores Appropriations Acts 10A to 14A AGAINST LIBERTY and AGAINST THE FORGOTTEN TAXPAYER because these five appropriations acts transfer close to 1/2 BBillion dollars of taxpayer money to billionaire tax exempt private corporations.

The next five appropriations, totally over $541,000,000 (more than HALF A BILLION $$$).The Favored Four; Penn State, TempleU, UPENN and UPENN have annual budgets of over a billion dollars. UPENNs annual budget is $6,000,000,000 (six billion dollars) and PENN STATE is $4,000,000,000 (four billion dollars). These billion dollar big businesses are private, tax exempt corporations. Both UPENN and PENN STATE have billion dollar endowments (equivalent to a business corporations equity). In ALL cases tuition has increased despite the tax exemptions and huge Federal and State subsidies. What is the logic of inflating the cost of education by forcing tax makers to give billion dollar private tax exempt corporations millions and millions of dollars year after year after year! And why these favored five? Other colleges and universities in Pennsylvania, they need money, too, do they not? *

Appropriation Act 10A of 2012 SB 1466

Morality at Penn State 0 Government/Taxpayer Appropriation $227,694,000 Appropriation Act 10A of 2012 July 2 SB 1122 Pennsylvania State University READ MORE FISCAL NOTE HOUSE COMMITTEE ON APPROPRIATIONS Penn State Senate Bill 1122 is the Commonwealths non-preferred appropriation to the Pennsylvania State University for fiscal year 2012-2013. Appropriations Act 10A of 2012 This legislation appropriates a total of $227,694,000 for Penn State University. It specifies $214,110,000 is for general support and $13,584,000 is for the Pennsylvania College of Technology. These are the same amounts that were appropriated for fiscal year 2011-2012. It also directs the appropriation of the moneys of the restricted account within the Agricultural College Land Scrip Fund for the 2012-2013 fiscal year. FISCAL IMPACT: Enactment of this legislation will cost the The Forgotten Taxpayers of Pennsylvania $227,694,000 in fiscal year 2012-2013.

Former Penn State millionaire president Graham Spanier at the Penn State Creamery licking ice cream with Monicas boyfriend. In fact, the Favored Five are all

educational institutions promoting Liberal Democratic values. Why are the Taxpayers of Pennsylvania choosing which educational philosophy to promote? Competition and choice in education may be an idea whose time has come

Senator Jake Corman, Penn States Senator, is Republican Chair of Senate Appropriations Committee. In the past 9 years, Centre County/Penn State Senator Jake Corman, Senate Appropriations Chair, has voted to give about a QUARTER BILLION Taxpayer Dollars a year, more than $2,000,000,000 over 9 years Two Billion Dollars that Pennsylvania Taxpayers were forced to give to Penn States Administrators, Staff, Faculty because, you know there arent any other colleges or universities in Pennsylvania and the subsidies keep tuition from rising on middle class. Act 14A of 2011 Act 10A of 2010 Act 15A of 2009 Act 7A of 2008 Act 10A of 2007 Act 10A of 2006 Act 9A of 2005 Act 9A of 2004 Act 10A of 2003 The tuition increase along with state aid will help support a total university budget of just over $4 billion. Tuition and fees produce a third of the universitys revenue. History of the tuition increases for in-state freshman students attending Penn States State College campus. Penn States undergraduate tuition rates vary:

2009-10 4.5% $13,604 2008-09 5.9% $13,014 2007-08 5.5% $12,284

2006-07 5.6% $11,646 2005-06 5.9% $11,024 2004-05 12% $10,408 2003-04 16% $9,296 2002-03 13.5% $8,008 2001-02 7.8% $7,054

Penn State Fact Book Penn State Fact Book Graduation Rates 4 year 70. 5, 5 year 67.5 and 6 year 47.9 Penn State Fact Book Retention Rates Penn State Student Loan and Graduation Rate Calculations Discussed 19 July 2010 The U.S. Department of Education recently added default rates to its College Navigator website, which is intended to be a tool for students and parents interested in comparing colleges. By adding default rates, the Department of Education clearly thinks this is important information for parents and students to know. But for the Penn State campuses, and the many institutions like it, College Navigator adds the following caveat to the default rate number, These default rates apply to all locations of this institution. More on Penn States Calculations 14 July 2010 The Bootleg's 2011 Graduation Rate (3 Sports Teams) Analysis April 22, 2011 The Bootleg's 2012 Graduation Rate Analysis May 3, 2012 For the eleventh straight year, The Bootleg presents its analysis of student-athlete graduation rates. Once again, The Bootleg is taking a hard look at the graduation rates for the three major sports football, basketball, and baseball as well as overall graduation rates for student-athletes. 2011-2012 Pay Scale College Salary Report Penn State Overview and Graduation Rates National Center for Education Statistics Federal Student Aid and the Law of Unintended Consequences Hillsdale Imprimis May/June 2012 Volume 41, Number 5/6 Richard Vedder Professor of Economics, Ohio University Tier 3 Against Liberty and Against The Forgotten Taxpayer 50 points deducted from grade

Appropriation Act 11A of 2012 SB 1123 University of Pittsburgh $136, 076,000 The Liberty Index scores Act 11A of 2012 AGAINST LIBERTY and AGAINST THE FORGOTTEN TAXPAYER because of the misallocation of taxpayer resources and because of the lack of cost benefit analysis or evidence that rhetoric matches results. Appropriations Act 11A of 2012 appropriates a total of $136,076,000 for The University of Pittsburgh. It specifies $133,993,000 is for general support and $2,083,000 is for rural education outreach. These are the same amounts that were appropriated for fiscal year 2011-2012. FISCAL IMPACT: Enactment of this legislation will cost the Commonwealth $136,076,000 in fiscal year 2012-2013. University of Pittsburgh Cathedral of Learning on 132 Acre campus is sustained and maintained, in part, by government coerced taxpayer subsidies. This year $136, 076,000 is spent and how many Pennsylvanians attend UPITT out of a population of 12.7 million people? UPITT Total Enrollment Statistics Total Enrollment: 28,823 (18,371 undergraduates) Percentage of Students Receiving Aid: 82% 4-Year Graduation Rate: 78% I was not able to find the number of Pennsylvania students READ MORE FISCAL NOTE HOUSE COMMITTEE ON APPROPRIATIONS: Senate Bill 1123 is the Commonwealths non-preferred appropriation to the University of Pittsburgh for fiscal year 2012-2013. It will take effect July 1, 2012, or immediately, whichever is later. Tier 3 Against Liberty and Against The Forgotten Taxpayer 50 points deducted from grade

Appropriation Act 12A of 2012 12 July 2 SB 1124 Temple University $139,917,000 The Liberty Index scores Act 12A of 2012 AGAINST LIBERTY and AGAINST THE FORGOTTEN TAXPAYER because of the misallocation of taxpayer resources and because of the lack of cost benefit analysis or evidence that rhetoric matches results.

Temple University Philadelphia TempleU Multimillion Dollar Student Center Temple University Student Center, Dining Expansion and Conference Center Philadelphia Penna READ MORE FISCAL NOTE HOUSE COMMITTEE ON APPROPRIATIONS ANALYSIS: This legislation appropriates a total of $139,917,000 for Temple University. It specifies this entire amount is for general support. This is the same amount that was appropriated for fiscal year 2011-2012. FISCAL IMPACT: Enactment of this legislation will cost the Commonwealth $139,917,000 in fiscal year 2012-2013 only. Tier 3 Against Liberty and Against The Forgotten Taxpayer 50 points deducted from grade *

Appropriation Act 13A of 2012 July 2 SB 1125 Lincoln University $11,163,000 The Liberty Index scores Act 13A of 2012 AGAINST LIBERTY and AGAINST THE FORGOTTEN TAXPAYER because of the misallocation of taxpayer resources and because of the lack of evidence that subsidy produces the intended results at an affordable price.

Lincoln University of the Commonwealth of Pennsylvania was chartered in April 1854 as Ashmun Institute. was "the first institution found anywhere in the world to provide a higher education in the arts and sciences for male youth of African descent." The story of Lincoln University goes back to the early years of the 19th century and to the ancestors of its founder, John Miller Dickey, and his wife, Sarah Emlen Cresson. The Institute was re-named Lincoln University in 1866 after President Abraham Lincoln. READ MORE FISCAL NOTE HOUSE COMMITTEE ON APPROPRIATIONS : This legislation appropriates a total of $11,163,000 for Lincoln University. It specifies this entire amount is for general support. This is the same amount that was appropriated for fiscal year 2011-2012. Lincoln University Fact Book 2011 2006 Total Assets Operating Revenues Appropriations Federal Grants Endowment 2007 2011 Fact Book Page 17 2008 2009 161,580 60,708 13,623 3,963 19,452 2010 230,600 64,836 13,623 6,833 21,749

132,756 139,965 150,027 49,908 12,934 3,505 20,425 58,051 13,516 3,518 24,642 57,238 13,786 4,079 23,880

Fact Book Archive 2001 to 2011 Tier 3 Against Liberty and Against The Forgotten Taxpayer 50 points deducted from grade

Appropriation Act 14A of 2012 July 2 SB 1126 University of Pennsylvania The Liberty Index scores Act 13A of 2012 AGAINST LIBERTY and AGAINST THE FORGOTTEN TAXPAYER because of the misallocation of taxpayer resources and because of the lack of evidence that subsidy produces intended results at an affordable price. READ MORE FISCAL NOTE HOUSE COMMITTEE ON APPROPRIATIONS: Act 14A of 2012 appropriates a total of $28,137,000 for the University of Pennsylvania. It specifies $27,889,000 for veterinary activities and $248,000 for the Center for Infectious Diseases. These are the same amounts that were appropriated for fiscal year 2011-2012.

Millionairess Amy Gutmann and Democrat Bill Clinton

World Economic Forum Annual Meeting in Davos 2011 Penn President Amy Gutmann with the Honorable Kofi Annan, the seventh Secretary-General of the United Nations, at the World Economic Forum Annual Meeting in Davos, Switzerland. This photo was taken on January 27, 2011 in Davos, Canton of Graubunden, CH, using a Nikon Coolpix S6000.

Global Colloquium of University Presidents 2011 Penn President Amy Gutmann and United Nations Secretary-General Ban Ki-moon lead a question - answer period with audience members at the opening keynote session of the Global Colloquium of University Presidents. Film reader S. McGruff informs us that Michael Bay will be filming sequences for Transformers 2 at the University of Pennsylvania: Film reader S. McGruff informs us that Michael Bay will be filming sequences for

Transformers 2 at the University of Pennsylvania:

TechnicallyPhilly

Tier 3 Against Liberty and Against The Forgotten Taxpayer 50 points deducted from grade. *