Connecticut Seal

General Assembly

Amendment

 

February Session, 2008

LCO No. 4529

   
 

*SB0040404529SRO*

Offered by:

 

SEN. MCKINNEY, 28th Dist.

SEN. FASANO, 34th Dist.

SEN. RORABACK, 30th Dist.

SEN. CALIGIURI, 16th Dist.

SEN. CAPPIELLO, 24th Dist.

SEN. DEBICELLA, 21st Dist.

SEN. FREEDMAN, 26th Dist.

SEN. GUGLIELMO, 35th Dist.

SEN. HERLIHY, 8th Dist.

SEN. KANE, 32nd Dist.

SEN. KISSEL, 7th Dist.

SEN. NICKERSON, 36th Dist.

SEN. RUSSO, 22nd Dist.

To: Subst. Senate Bill No. 404

File No. 645

Cal. No. 414

After the last section, add the following and renumber sections and internal references accordingly:

"Sec. 501. (NEW) (Effective from passage) (a) Not later than July 1, 2009, the Auditors of Public Accounts shall establish a municipal finance assistance program. Such program shall: (1) Offer financial management assistance to municipalities of the state upon the request of the chief elected official or legislative body of any such municipality; (2) provide that any municipality that seeks such assistance shall submit to the Auditors of Public Accounts for review any documents relating to the budget of such municipality or any other financial matter for which such assistance is sought; and (3) enable the Auditors of Public Accounts to issue a report to the General Assembly, after consultation with such municipality, whenever such review indicates the likely need for state intervention or assistance to remedy any financial condition of such municipality.

(b) On or before January 1, 2010, and annually thereafter, the Auditors of Public Accounts shall report to the joint standing committee of the General Assembly having cognizance of matters relating to government administration on the utilization of such program by municipalities of the state.

Sec. 502. Section 2-90 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2008):

(a) The Auditors of Public Accounts shall organize the work of their office in such manner as they deem most economical and efficient and shall determine the scope and frequency of any audit they conduct.

(b) Said auditors, with the Comptroller, shall, at least annually and as frequently as they deem necessary, audit the books and accounts of the Treasurer, including, but not limited to, trust funds, as defined in section 3-13c, and certify the results to the Governor. The auditors shall, at least annually and as frequently as they deem necessary, audit the books and accounts of the Comptroller and certify the results to the Governor. They shall examine and prepare certificates of audit with respect to the financial statements contained in the annual reports of the Treasurer and Comptroller, which certificates shall be made part of such annual reports. In carrying out their responsibilities under this section, said auditors may retain independent auditors to assist them.

(c) Said auditors shall audit, on a biennial basis if deemed most economical and efficient, or as frequently as they deem necessary, the books and accounts of (1) each officer, department, commission, board and court of the state government; [,] (2) all institutions supported by the state; and (3) all public and quasi-public bodies, politic and corporate, created by public or special act of the General Assembly [and] not required to be audited or subject to reporting requirements, under the provisions of chapter 111, except that the auditors may audit the books and accounts of any municipality that receives state funding in an amount that is more than thirty-five per cent of the annual operating budget of such municipality. Each such audit may include an examination of performance in order to determine effectiveness in achieving expressed legislative purposes. Each such audit of a municipality shall include any recommendations for management efficiencies and financial improvements. The auditors shall report their findings and recommendations to the Governor, the State Comptroller, the joint standing committee of the General Assembly having cognizance of matters relating to appropriations and the budgets of state agencies, and the Legislative Program Review and Investigations Committee.

(d) The Auditors of Public Accounts may enter into such contractual agreements as may be necessary for the discharge of their duties. Any audit or report which is prepared by a person, firm or corporation pursuant to any contract with the Auditors of Public Accounts shall bear the signature of the person primarily responsible for the preparation of such audit or report. As used in this subsection, the term "person" means a natural person.

(e) If the Auditors of Public Accounts discover, or if it should come to their knowledge, that any unauthorized, illegal, irregular or unsafe handling or expenditure of state funds or any breakdown in the safekeeping of any resources of the state has occurred or is contemplated, they shall forthwith present the facts to the Governor, the State Comptroller, the clerk of each house of the General Assembly, the Legislative Program Review and Investigations Committee and the Attorney General. Any Auditor of Public Accounts neglecting to make such a report, or any agent of the auditors neglecting to report to the Auditors of Public Accounts any such matter discovered by [him] such agent or coming to [his] the knowledge of such agent shall be fined not more than one hundred dollars or imprisoned not more than six months, or both.

(f) All reports issued or made pursuant to this section shall be retained in the offices of the Auditors of Public Accounts for a period of not less than five years. The auditors shall file one copy of each such report with the State Librarian.

(g) Each state agency shall keep its accounts in such form and by such methods as to exhibit the facts required by said auditors and, the provisions of any other general statute notwithstanding, shall make all records and accounts available to them or their agents, upon demand.

(h) Where there are statutory requirements of confidentiality with regard to such records and accounts or examinations of nongovernmental entities which are maintained by a state agency, such requirements of confidentiality and the penalties for the violation thereof shall apply to the auditors and to their authorized representatives in the same manner and to the same extent as such requirements of confidentiality and penalties apply to such state agency. In addition, the portion of any audit or report prepared by the Auditors of Public Accounts that concerns the internal control structure of a state information system shall not be subject to disclosure under the Freedom of Information Act, as defined in section 1-200. "