Substitute House Bill No. 7090, also known as Public Act No. 25-147, amends Section 2-90 of the general statutes to improve the timing and scope of audits 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 auditors to assess performance in achieving legislative goals and conduct limited performance engagements upon request from the General Assembly's oversight committee. Additionally, state agencies receiving reports with violations must report corrective actions within six months, and audit reports must be retained for at least five years and filed with the State Librarian. The bill also deletes certain existing language to streamline the auditing process and enhance accountability.

The bill further enhances access and confidentiality provisions related to audits. It mandates that all state agencies must provide their records and accounts to auditors upon demand, prohibiting any agency from denying access. A new section ensures that confidentiality requirements for records maintained by state agencies also apply to auditors, with equal penalties for violations. The bill protects sensitive information by stating that audits concerning internal control structures of state information systems or the identities of whistleblowers reporting fraud are exempt from disclosure under the Freedom of Information Act. Additionally, it requires auditors to audit the records of private providers of special education services, ensuring these providers supply 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