Connecticut Seal

General Assembly

 

Raised Bill No. 179

February Session, 2018

 

LCO No. 1180

 

*01180_______GAE*

Referred to Committee on GOVERNMENT ADMINISTRATION AND ELECTIONS

 

Introduced by:

 

(GAE)

 

AN ACT REQUIRING A PERFORMANCE AUDIT OF CERTAIN GOVERNMENT PROGRAMS.

Be it enacted by the Senate and House of Representatives in General Assembly convened:

Section 1. (NEW) (Effective October 1, 2018) (a) As used in this section:

(1) "State agency" and "quasi-public agency" have the same meanings as provided in section 1-79 of the general statutes;

(2) "Government program" means every assistance or incentive program administered by a state or quasi-public agency, including any tax credit or abatement program, grant, loan, forgivable loan or other form of assistance, with an annual cost to the state in excess of one million dollars; and

(3) "Performance audit" means an examination of performance that provides findings or conclusions to determine effectiveness in achieving expressed legislative purposes.

(b) As part of each audit the Auditors of Public Accounts perform of a state or quasi-public agency in accordance with section 2-90 of the general statutes, as amended by this act, that administers a government program or as a stand-alone audit of a government program, said auditors shall conduct a performance audit of such government programs, in such order and frequency as said auditors deem necessary. Said auditors shall conduct any such performance audit in accordance with generally accepted government auditing standards or by another method said auditors deem appropriate.

(c) As part of each audit the Auditors of Public Accounts perform of the government program, said auditors shall evaluate:

(1) Whether more data should be collected to evaluate the program and any statutory changes needed to accomplish such collection;

(2) Recommendations for improving the administrative efficiency or effectiveness of the programs;

(3) Whether the program produces any direct or indirect increase in the cost of goods and services, and if it does, whether the public benefits attributable to the program outweigh the public burden of the increase in cost; and

(4) Whether the effective operation of the program is impeded by existing statutes, regulations or policies, including budgetary and personnel policies.

(d) The Auditors of Public Accounts shall submit a report, in accordance with section 11-4a of the general statutes, of the performance audit and evaluation required, pursuant to subsections (b) and (c) of this section, as part of each audit said auditors perform of the state or quasi-public agency or as a stand-alone audit to the Governor, the Secretary of the Office of Policy and Management and the joint standing committee of the General Assembly having cognizance of matters relating to the state or quasi-public agency. Such report may be submitted as part of the audit report of the state or quasi-public agency that said auditors issue pursuant to section 2-90 of the general statutes, as amended by this act.

Sec. 2. Subsection (c) of section 2-90 of the 2018 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2018):

(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 each officer, department, commission, board and court of the state government, all institutions supported by the state and 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. Each such audit may include an examination of performance in order to determine effectiveness in achieving expressed legislative purposes, provided in the case of a government program, as defined in section 1 of this act, such audit shall include a performance audit, as defined in section 1 of this act. The auditors shall report their findings and recommendations to the Governor, the State Comptroller and the joint standing committee of the General Assembly having cognizance of matters relating to appropriations and the budgets of state agencies.

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

Section 1

October 1, 2018

New section

Sec. 2

October 1, 2018

2-90(c)

Statement of Purpose:

To require the Auditors of Public Accounts to conduct a performance audit of certain government programs.

[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not underlined.]