OLR Bill Analysis

sSB 620

AN ACT ESTABLISHING A PILOT PROGRAM TO AUDIT CERTAIN MUNICIPALITIES AND REQUIRING A UNIFORM SYSTEM OF ACCOUNTING FOR MUNICIPAL REVENUES AND EXPENDITURES.

SUMMARY:

This bill requires the Auditors of Public Accounts to conduct a pilot program in FY 14 to audit the budget and financial condition of a municipality with a population of 30,000 or fewer. The auditors must report on the pilot by February 5, 2014 to the Planning and Development; Appropriations; and Finance, Revenue, and Bonding committees. The report must contain recommendations for programmatic savings, efficiencies, financial improvements, and reforms for the municipality.

The bill also requires the Office of Policy and Management secretary to develop and implement, in consultation with organizations that work with municipalities, a uniform accounting system for municipal revenues and expenditures by January 1, 2015.

EFFECTIVE DATE: July 1, 2013, except the provision regarding the uniform accounting system is effective upon passage.

BACKGROUND

Legislative History

The Senate referred the bill (File 559) to the Appropriations Committee, which reported a substitute that removed provisions requiring pilot audits in two additional municipalities, one each with a population of (1) between 30,001 and 75,000 and (2) more than 75,000.

COMMITTEE ACTION

Planning and Development Committee

Joint Favorable Substitute

Yea

19

Nay

0

(04/02/2013)

Appropriations Committee

Joint Favorable Substitute

Yea

38

Nay

10

(04/30/2013)