Connecticut SB 251: AN ACT CONCERNING THE AUDITORS OF PUBLIC ACCOUNTS, AUDITS OF PRIVATE ENTITIES AND PERFORMANCE AND ACCOUNTABILITY STANDARDS FOR STATE AND QUASI-PUBLIC AGENCIES.

Bill Text

LCO 1 of 6

General Assembly Substitute Bill No. 251
February Session, 2026

AN ACT CONCERNING THE AUDITORS OF PUBLIC ACCOUNTS,
AUDITS OF PRIVATE ENTITIES AND PERFORMANCE AND
ACCOUNTABILITY STANDARDS FOR STATE AND QUASI-PUBLIC
AGENCIES.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

Section 1. Section 2-90 of the 2026 supplement to the general statutes 1
is repealed and the following is substituted in lieu thereof (Effective 2
October 1, 2026): 3
(a) The Auditors of Public Accounts shall organize the work of their 4
office in such manner as they deem most economical and efficient and, 5
except as provided in subsection (d) of this section, shall determine the 6
scope and frequency of any audit they conduct. 7
(b) Said auditors, with the Comptroller, shall, at least annually and as 8
frequently as they deem necessary, audit the books and accounts of the 9
Treasurer, including, but not limited to, trust funds, as defined in section 10
3-13c, and certify the results to the Governor. The auditors shall, at least 11
annually and as frequently as they deem necessary, audit the books and 12
accounts of the Comptroller and certify the results to the Governor. 13
They shall examine and prepare certificates of audit with respect to the 14
financial statements contained in the annual reports of the Treasurer 15
and Comptroller, which certificates shall be made part of such annual 16

Substitute Bill No. 251

LCO 2 of 6

reports. In carrying out their responsibilities under this section, said 17
auditors may retain independent auditors to assist them. 18
(c) (1) Said auditors shall audit, on a biennial basis if deemed most 19
economical and efficient, or as frequently as they deem necessary, the 20
books and accounts, records of operations and activities, systems and 21
data of each officer, department, commission, board and court of the 22
state government, all institutions supported by the state and all public 23
and quasi-public bodies, politic and corporate, created by public or 24
special act of the General Assembly and not required to be audited or 25
subject to reporting requirements, under the provisions of chapter 111, 26
except as provided in subsection (d) of this section. 27
(2) Each such audit may include an examination of any relevant 28
information concerning the department, commission, board or court of 29
state government being audited that is in the possession or control of a 30
private entity that has a contract with such department, commission, 31
board or court, and such information shall be provided upon demand 32
in a format prescribed by the auditors at no cost to the auditors or the 33
department, commission, board or court. 34
(3) For each such audit of a private entity that receives two hundred 35
fifty thousand dollars or more in state funds annually to provide 36
housing or human services, the auditors shall visit the principal office 37
of such entity as part of the audit, unless such entity is subject to a single 38
audit or a program-specific audit pursuant to section 4-231. 39
[(3)] (4) Each such audit may include an examination of performance 40
in order to determine effectiveness in achieving expressed legislative 41
purposes. The joint standing committee of the General Assembly having 42
cognizance of matters relating to government oversight may request the 43
auditors to perform a limited performance engagement. Not later than 44
sixty days after receipt of such request, the auditors shall respond 45
regarding whether they will perform such limited performance 46
engagement and, if so, the suggested scope and schedule for such 47
engagement. The auditors shall perform any such limited performance 48

Substitute Bill No. 251

LCO 3 of 6

engagement within available appropriations. As used in this 49
subdivision, a "limited performance engagement" means a review of a 50
specific program or entity pursuant to an agreement between the 51
chairpersons and ranking members of the joint standing committee of 52
the General Assembly having cognizance of matters relating to 53
government oversight and the auditors concerning the objectives, scope, 54
methodology and timing of such engagement. 55
[(4)] (5) The auditors shall report their findings and recommendations 56
to the Governor, the State Comptroller and the joint standing 57
committees of the General Assembly having cognizance of matters 58
relating to appropriations and the budgets of state agencies and 59
government oversight. 60
(d) Not later than July 1, 2026, and annually thereafter, the auditors 61
shall submit a proposed schedule for the audits they plan to conduct 62
during the following fiscal year to the joint standing committee of the 63
General Assembly having cognizance of matters relating to government 64
oversight. 65
(e) The Auditors of Public Accounts may enter into such contractual 66
agreements as may be necessary for the discharge of their duties. Any 67
audit or report which