Most Pennsylvanians are bothered by the underhanded way in which state lawmakers managed the pay-raise vote in July. The anger over legislators' actions only increases when citizens learn that the state's constitution specifically bans lawmakers from taking pay increases until after the next election — yet more than half of our legislators are using "unvouchered expenses" to get the extra money now, instead of waiting until January 2007.

Unvouchered expenses amount to little more than falsified expense reports. Lawmakers taking the extra pay turn in expense reports with a pro-rated figure added to give them the extra money, as if the pay increase had already been awarded. Clearly, the extra money in unvouchered expenses has no connection to legitimate expenses incurred by lawmakers.

Guest columnist Timothy Potts wrote in the Sunday Butler Eagle that as bad as unvouchered expenses are, they are not unlike the per diem payments lawmakers have been receiving for years.

In the case of per diems, lawmakers living more than 50 miles away from Harrisburg are paid an extra $121 just for showing up. (Per diems jump to $145 in July and August.)

The extra $121 a day is in addition to their regular pay, which after the controversial pay-hike vote starts at $81,050 and goes up to $145,463.

The extra $121 a day is in addition to the monthly car allowance of $650.

The extra $121 a day is in addition to the major medical benefits valued at $669 a month. And, the extra $121 a day is in addition to other generous benefits.

The $121 per diem is meant to cover meals and lodging while in Harrisburg. But lawmakers don't have to provide a single receipt to document their actual expenses.

Potts, who previously worked as director of communications for the state House Democratic Caucus, wrote "Lobbyists and advocates have become accustomed to committee meetings where lawmakers show up long enough for the roll call (qualifying them for a per diem) only to leave before the actual business of the committee takes place."

And these are the same lawmakers who defended their sneaky pay-raise vote, passed at 2 a.m. on July 7, saying they deserve the extra money because they are working "24/7." It should be noted that the 24-hour demands of being a Pennsylvania lawmaker somehow leaves time for some legislators to hold other jobs — as lawyers, accountants, consultants or business owners.

Beyond the justifiable outrage over the unethical use of unvouchered expenses, the long-standing practice of per diems is another area ripe for reform.

And a minor note, the $121 per diems are available to any lawmaker traveling more than 50 miles to Harrisburg while those living closer get a lesser amount. Perhaps in the days of horse-and-buggy travel, 50 miles was a major trip, but today, the distance for which per diems are paid should be extended to 100 miles or more. A 50 mile commute is something millions of Americans deal with daily — without bonus pay.

To make matters worse, it was learned this week that lawmakers receive a special tax break related to their per diems. According to a Harrisburg accountant who examined the special break, if a business person and a state lawmaker each received the same $81,050 income, the Pennsylvania lawmaker would end up paying $2,400 less in federal and state taxes due to the tax break.

Not bad. An obscure tax break, on top of a generous salary and an extremely generous benefit package.

The per diems paid to state lawmakers strike many people as excessive and unnecessary. Is it really too much to ask lawmakers to fill out expense reports and include actual expenses? That's one of many questions that voters should remember to ask their Harrisburg representatives.