Substitute House Bill No. 7090, also known as Public Act No. 25-147, amends Section 2-90 of the general statutes to enhance the auditing process conducted by the Auditors of Public Accounts. The bill allows auditors to determine the scope and frequency of audits, mandating annual audits of the Treasurer's and Comptroller's accounts, while introducing a biennial audit requirement for various state entities with the option for more frequent audits if necessary. Key insertions include provisions for limited performance engagements at the request of the General Assembly's oversight committee and a requirement for state agencies to report on corrective actions taken in response to audit findings. The bill also establishes a timeline for auditors to submit a proposed audit schedule by July 1, 2026, and annually thereafter, while deleting previous language regarding the reporting structure and modifying penalties for auditors who fail to report findings.

Additionally, the bill enhances access and confidentiality provisions related to audits, requiring all state agencies to make their records available to auditors upon demand and ensuring that confidentiality requirements for records maintained by state agencies also apply to auditors. It protects sensitive information by stating that audits concerning internal control structures of state information systems or the identities of whistleblowers will not be disclosed under the Freedom of Information Act. Furthermore, the bill mandates auditors to audit the records of private providers of special education services, requiring these providers to furnish necessary information for the audit.

Statutes affected:
Raised Bill: 2-90
GOS Joint Favorable Substitute: 2-90
File No. 513: 2-90
APP Joint Favorable: 2-90
Public Act No. 25-147: 2-90