Connecticut Seal

General Assembly



January Session, 2013

LCO No. 6884



Offered by:


SEN. MCKINNEY, 28th Dist.

SEN. FASANO, 34th Dist.


To: Subst. House Bill No. 6492

File No. 506

Cal. No. 571


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

"Sec. 501. (Effective July 1, 2013) (a) The Auditors of Public Accounts shall, within available appropriations, conduct a pilot program to audit (1) one municipality with a population equal to or less than fifty thousand, and (2) one municipality with a population of more than fifty thousand. Such audits shall consist of a performance audit conducted in accordance with generally accepted governmental auditing standards. As part of such pilot program, the auditors shall prepare a report of their review and make recommendations for programmatic savings, efficiencies, financial improvements and reforms for the selected municipalities and shall submit such report not later than January 1, 2015, to the joint standing committees of the General Assembly having cognizance of matters relating to planning and development, appropriations and finance, revenue and bonding.

(b) Each municipality audited pursuant to this section shall cooperate with such audit and shall make all records and accounts available to the Auditors of Public Accounts or their agents upon demand.

(c) Where there are statutory requirements of confidentiality with regard to such records and accounts, 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 municipality.

Sec. 502. (NEW) (Effective from passage) Not later than January 1, 2015, the Secretary of the Office of Policy and Management shall, in consultation with organizations that work with municipalities, develop and implement a uniform system of accounting for municipal revenues and expenditures. "

This act shall take effect as follows and shall amend the following sections:

Sec. 501

July 1, 2013

New section

Sec. 502

from passage

New section