Section 3919.304 - Certificates of the Auditor General(a) Requirement.--By March 1 and September 1, the Auditor General shall certify to the Governor and the General Assembly the average annual tax revenues deposited in all funds in the five fiscal years ended next preceding the date of the certificate, determined by adding the total of such revenues so deposited and dividing the sum by five. At the time of each certification, the Auditor General shall also certify as separate items: (1) the amount of outstanding net debt as of the end of the preceding fiscal year;(2) the amount of outstanding net debt as of the date of the certificate;(3) the difference between the limitation upon all outstanding net debt as provided in section 7(a)(4) of Article VIII of the Constitution of Pennsylvania and paragraph (2);(4) the amount of outstanding net debt scheduled to be repaid during the remainder of the fiscal year in which the certificate is issued;(5) the amount of debt authorized by law to be issued but not yet incurred; and(6) the amount of outstanding obligations excluded from outstanding debt as self-sustaining pursuant to section 7(c)(1), (2) and (3) of Article VIII of the Constitution of Pennsylvania.(b) Additional certificates.--As required in connection with the sale of or settlement for obligations of the Commonwealth, the Auditor General shall issue certificates containing items listed in subsection (a)(2) and (3) as of the dates determined by the Governor to be relevant to such sales or settlements.(c) Reliance on certifications.--In making certificates, the Auditor General shall be entitled to rely, as to any of items listed in subsection (a)(1) through (5), upon:(1) any certificate furnished by the State Treasurer with respect to outstanding Commonwealth general obligation bonds;(2) any certificate furnished by the Department of Revenue; and(3) any certificate furnished by the appropriate bank or trust company operating as fiscal agent or trustee with respect to the outstanding obligations of any authority. 1999, Feb. 9, P.L. 1, No. 1, § 304, imd. effective.