When the Governor, after investigation, finds that--
is necessary to accomplish one or more of the purposes of this act, he shall prepare a reorganization plan for the making of the reorganizations as to which he has made findings and which he includes in the plan, and transmit the plan (bearing an identifying number) to the General Assembly, together with a declaration that, with respect to each reorganization included in the plan, he has found that the reorganization is necessary to accomplish one or more of the purposes of this act. The delivery to both Houses shall be on the same day and shall be made to each House while it is in session. The Governor, in his message transmitting a reorganization plan, shall specify with respect to each abolition of a function included in the plan the statutory authority for the exercise of the function, and shall specify the reduction of expenditures (itemized so far as practicable) which it is probable will be brought about by the taking effect of the reorganizations included in the plan.
71 P.S. § 750-4