CHAPTER 23

AUDITORS OF PUBLIC ACCOUNTS

Table of Contents

Sec. 2-89. (Formerly Sec. 4-62). Appointment and term. Vacancies.

Sec. 2-90. (Formerly Sec. 4-63). Duties. Powers. Applicability of Freedom of Information Act to certain information.

Sec. 2-90a. Audit of trust accounts maintained by state marshals.

Sec. 2-90b. Audit of Bradley Enterprise Fund.

Sec. 2-90c. Audit of incentive programs and annual reports submitted by Commissioner of Economic and Community Development.

Sec. 2-91. (Formerly Sec. 4-63a). Classification and compensation of personnel.

Sec. 2-92. (Formerly Sec. 4-64). Reports to the General Assembly.

Sec. 2-92a. Public hearings required on certain reports.

Secs. 2-93 to 2-99. Reserved


Sec. 2-89. (Formerly Sec. 4-62). Appointment and term. Vacancies. There shall be two Auditors of Public Accounts, who, being sworn, shall each hold office for four years and until his successor has qualified. One of said auditors shall be appointed by the General Assembly at each regular session. Said auditors shall not be of the same political party. Any vacancy occurring in the office of auditor when the General Assembly is not in session shall be filled, until the sixth Wednesday after the convening of the next session of the General Assembly, by appointment, by those members of the Joint Committee on Legislative Management who are of the same political party as that of the auditor whose office has become vacant.

(1949 Rev., S. 257; 1971, P.A. 554.)

History: 1971 act provided for filling vacancies when general assembly is not in session; in 1975 Sec. 4-62 transferred to Sec. 2-89.

See Sec. 4-14 re transportation allowance.

Sec. 2-90. (Formerly Sec. 4-63). Duties. Powers. Applicability of Freedom of Information Act to certain information. (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 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. 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.

(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) (1) 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 quasi-public agency funds or any breakdown in the safekeeping of any resources of the state or a quasi-public agency has occurred or is contemplated, they shall forthwith report the facts to the Governor, the State Comptroller, the clerk of each house of the General Assembly and the Attorney General, except that if a matter reported to the Auditors of Public Accounts pursuant to section 4-33a is still under investigation by a state or quasi-public agency, the Auditors of Public Accounts may give the agency a reasonable amount of time to conduct such investigation prior to the auditors reporting the matter to said officials. (2) If the Auditors of Public Accounts decide to delay reporting such matter in accordance with subdivision (1) of this subsection, the auditors shall immediately notify the Attorney General of such decision. (3) Any Auditor of Public Accounts neglecting to make the report required under subdivision (1) of this subsection, or any agent of the auditors neglecting to report to the Auditors of Public Accounts any such matter discovered by such agent or coming to such agent's knowledge, 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 (1) any audit or report prepared by the Auditors of Public Accounts that concerns the internal control structure of a state information system or the identity of an employee who provides information regarding alleged fraud or weaknesses in the control structure of a state agency that may lead to fraud, or (2) any document that may reveal the identity of such employee, shall not be subject to disclosure under the Freedom of Information Act, as defined in section 1-200.

(i) Said auditors shall audit, in accordance with the provisions of section 10-91g, the records and accounts of any private provider of special education services, as defined in said section. Any private provider of special education services being audited by said auditors shall provide any information said auditors deem necessary to conduct such audit.

(1949 Rev., S. 258; 1959, P.A. 152, S. 5; 1967, P.A. 363, S. 2; 1971, P.A. 778; P.A. 75-245; 75-425, S. 10, 57; P.A. 82-175; 82-314, S. 5, 63; P.A. 83-140, S. 1; 83-302, S. 1, 2; P.A. 85-348, S. 1, 2; 85-559, S. 6; P.A. 87-442, S. 2, 8; P.A. 89-81, S. 1; P.A. 00-43, S. 12, 19; 00-136, S. 5, 10; June 30 Sp. Sess. P.A. 03-6, S. 232; P.A. 04-20, S. 1; P.A. 13-292, S. 1; June Sp. Sess. P.A. 15-5, S. 280; P.A. 17-60, S. 6; 17-173, S. 8; P.A. 18-137, S. 1.)

History: 1959 act deleted reference to county accounts, effective October 1, 1960; 1967 act deleted distinction previously made between temporary and permanent employees in provision re audit of payrolls (distinction was unnecessary since payrolls of both types of employees were audited); 1971 act required reporting of unauthorized expenditures to legislative management committee as well as governor; P.A. 75-245 left scope and frequency of audits at discretion of auditors, required that routine audit reports be made to governor, legislative management committee and appropriations committee and that findings concerning efficiency be disclosed to legislative program review committee; P.A. 75-425 required that studies be made re performance of legislative purposes by state agencies and allowed auditors to hire consultants and other personnel; in 1975 Sec. 4-63 transferred to Sec. 2-90; P.A. 82-175 amended section to require that certificate of audit be issued with respect to balance sheet and related statements contained in annual report; P.A. 82-314 changed committees' formal designations; P.A. 83-140 required auditors of public accounts to report any knowledge of mishandling or contemplated misuse of state funds to the state comptroller; P.A. 83-302 specified that statutory requirements of confidentiality re records of nongovernment entities maintained by a state agency, and penalties for violation thereof, apply to auditors in the same manner as they apply to such state agency; P.A. 85-348 added provision authorizing audits on a biennial basis, if deemed most economical and efficient, with respect to accounts of each officer, department, commission, board and court of state government authorized to expend state appropriations and any accounts, inventories, records and books of each agency handling state funds; P.A. 85-559 deleted requirement that auditors report to joint standing committee on legislative management, requiring instead that reports be made to inspector general and legislative program review and investigations committee; P.A. 87-442 amended section to delete references to reports made to inspector general, that office having been abolished; P.A. 89-81 divided section into Subsecs., amended provisions re audit procedures and purposes, frequency of audits and reporting of audit results, repealed obsolete and redundant text and made other technical changes, included in Subsec. (c) a provision transferred from Sec. 7-396a re audits of certain public and quasi-public bodies, added Subsec. (d) authorizing auditors to enter into contractual agreements, and added Subsec. (f) requiring retention of reports for five years and filing copies with state librarian; P.A. 00-43 amended Subsec. (b) to specify that the auditors' duties include audit of state trust funds and that the auditors may retain independent auditors to carry out duties under this section, effective May 3, 2000; P.A. 00-136 amended Subsec. (h) to add provision that the portion of an audit or report that concerns the internal control structure of a state information system shall not be subject to disclosure under the Freedom of Information Act, effective July 1, 2000; June 30 Sp. Sess. P.A. 03-6 amended Subsec. (c) to specifically include Connecticut Commission on Arts, Tourism, Culture, History and Film as commission to be audited, effective August 20, 2003; P.A. 04-20 made technical changes, effective April 16, 2004; P.A. 13-292 amended Subsec. (h) by designating provision re nondisclosure of report concerning internal control structure as Subdiv. (1) and adding provision re employee who provides fraud information therein, and by adding Subdiv. (2) re document that may reveal employee's identity; June Sp. Sess. P.A. 15-5 added Subsec. (i) re audits of private providers of special education services, effective July 1, 2015; P.A. 17-60 amended Subsecs. (c) and (e) to delete references to Legislative Program Review and Investigations Committee, effective July 1, 2017; P.A. 17-173 amended Subsec. (i) by adding provision re private providers of special education services being audited to provide information to auditors, effective July 6, 2017; P.A. 18-137 amended Subsec. (e) to add Subdiv. designators (1) to (3), amended Subsec. (e)(1) to add references to quasi-public agency, to replace “present” with “report” and to add exception for matters under investigation, added Subsec. (e)(2) re notification to Attorney General and amended Subsec. (e)(3) to make technical and conforming changes, effective June 11, 2018.

See Sec. 4-55 re auditors' duties re activity funds.

Sec. 2-90a. Audit of trust accounts maintained by state marshals. The Auditors of Public Accounts shall have the authority to audit the trust accounts maintained by state marshals.

(P.A. 06-186, S. 31.)

History: P.A. 06-186 effective July 1, 2006.

Sec. 2-90b. Audit of Bradley Enterprise Fund. The Auditors of Public Accounts shall biennially conduct an audit of reimbursements made from the Bradley Enterprise Fund to the Department of Emergency Services and Public Protection to cover the cost of Troop W operations carried out in accordance with the memorandum of understanding between the Department of Emergency Services and Public Protection and the Department of Transportation.

(P.A. 10-179, S. 41; P.A. 11-51, S. 134; P.A. 18-137, S. 6.)

History: P.A. 10-179 effective July 1, 2010; pursuant to P.A. 11-51, “Department of Public Safety” was changed editorially by the Revisors to “Department of Emergency Services and Public Protection”, effective July 1, 2011; P.A. 18-137 changed “annually” to “biennially”, effective June 11, 2018.

Sec. 2-90c. Audit of incentive programs and annual reports submitted by Commissioner of Economic and Community Development. (a) As used in this section:

(1) “Annual report” means the report required under subsection (a) of section 32-1m;

(2) “Incentive programs” means every business assistance or incentive program, including any business tax credit or abatement program, grant, loan, forgivable loan or other form of assistance, enacted for the purpose of improving economic development; 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 the Department of Economic and Community Development or as a stand-alone audit, said auditors shall conduct a performance audit of incentive 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 Department of Economic and Community Development, said auditors shall evaluate the annual reports submitted by the Commissioner of Economic and Community Development since the last audit performed of the department by said auditors and the analyses required under subdivisions (2) and (4) of subsection (a) of section 32-1m and included in such annual reports. Such evaluation shall include, but need not be limited to:

(1) A determination of whether evidence is available to support the accuracy of the data presented in such annual reports;

(2) An evaluation of management practices and operations with respect to the ease or difficulty for taxpayers to comply with the requirements of the incentive programs;

(3) Recommendations for improving the administrative efficiency or effectiveness of the incentive programs; and

(4) An evaluation of whether such annual reports satisfy the reporting requirements under subsection (a) of section 32-1m.

(d) (1) The Auditors of Public Accounts shall submit a report, in accordance with section 11-4a, 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 Department of Economic and Community Development, to the Governor, the Secretary of the Office of Policy and Management and the joint standing committees of the General Assembly having cognizance of matters relating to appropriations and the budgets of state agencies, finance, revenue and bonding and commerce. Such report may be submitted as part of the audit report of the Department of Economic and Community Development that said auditors issue pursuant to section 2-90.

(2) The Auditors of Public Accounts shall submit a report, in accordance with section 11-4a, of any stand-alone performance audit conducted pursuant to subsection (b) of this section, to the Governor, the Secretary of the Office of Policy and Management and the joint standing committees of the General Assembly having cognizance of matters relating to appropriations and the budgets of state agencies, finance, revenue and bonding and commerce.

(e) Said committees shall hold, individually or jointly, one or more public hearings on a report submitted pursuant to subsection (d) of this section.

(P.A. 17-219, S. 5; 17-226, S. 2; P.A. 18-122, S. 1.)

History: P.A. 17-219 effective July 11, 2017; P.A. 17-226 restated provisions of Sec. 5 of P.A. 17-219, effective July 11, 2017; P.A. 18-122 amended Subsec. (c) by replacing reference to Sec. 32-1m(3) with reference to Sec. 32-1m(2) and replacing reference to Sec. 32-1m(5) with reference to Sec. 32-1m(4), effective June 7, 2018.

Sec. 2-91. (Formerly Sec. 4-63a). Classification and compensation of personnel. Determinations made under the provisions of section 4-40 or chapter 67 with respect to classification or compensation of personnel of the Office of Auditors of Public Accounts shall, upon request of said auditors, be examined by the Joint Committee on Legislative Management. If said committee finds that modifications of such determinations are required to facilitate the orderly fulfillment of the responsibility of the Office of Auditors to the General Assembly, it shall recommend such required modifications to the Commissioner of Administrative Services. The Commissioner of Administrative Services shall thereupon implement such recommended modifications and incorporate them into the state compensation and classification plan without the necessity of further recourse to the approval or certification procedures specified in sections 4-40, 5-200, 5-206 and 5-214. No modification shall be recommended by the committee which will cause the expenditures of the Office of Auditors of Public Accounts to exceed appropriations made to said office by the General Assembly; provided such appropriations shall not be subject to allotment restriction under the provisions of section 4-85.

(February, 1965, P.A. 405, S. 1; 1969, P.A. 749, S. 9; P.A. 77-614, S. 66, 610; P.A. 81-457, S. 10.)

History: 1969 act replaced references to legislative council and personnel director with references to legislative management committee and personnel commissioner, respectively, and substituted chapter 67 and Secs. 5-200, 5-206, 5-211 and 5-214 for references to repealed chapter 63 and sections within it; in 1975 Sec. 4-63a transferred to Sec. 2-91; P.A. 77-614 replaced personnel commissioner with commissioner of administrative services; P.A. 81-457 removed the reference to Sec. 5-211, which was repealed by the same public act.

Sec. 2-92. (Formerly Sec. 4-64). Reports to the General Assembly. The Auditors of Public Accounts shall present a report of the operations of their office to the General Assembly, not later than February first, annually, which report shall contain such recommendations as they deem desirable.

(1949 Rev., S. 259; P.A. 98-143, S. 1, 24.)

History: In 1975 Sec. 4-64 transferred to Sec. 2-92; P.A. 98-143 changed report deadline from the fourth week of each regular session to February first, annually, effective July 1, 1998.

Sec. 2-92a. Public hearings required on certain reports. (a) Except as provided in subsection (b) of this section, each joint standing committee of the General Assembly having cognizance of any state agency that is the subject of a report issued by the Auditors of Public Accounts pursuant to any provision of the general statutes and the joint standing committee of the General Assembly having cognizance of matters relating to government administration shall hold a joint public hearing concerning such report not later than one hundred eighty days after such report is submitted to the General Assembly by the auditors.

(b) The chairpersons of any such committee may elect not to hold a public hearing on any auditor report that (1) contains no state agency violations of state statute or regulation, (2) contains only minor or technical recommendations, or (3) the chairpersons determine does not otherwise necessitate a public hearing.

(June Sp. Sess. P.A. 17-2, S. 216.)

History: June Sp. Sess. P.A. 17-2 effective October 31, 2017.

Secs. 2-93 to 2-99. Reserved for future use.