Substitute House Bill No. 7090, also known as Public Act No. 25-147, amends Section 2-90 of the general statutes to enhance 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, and establishing a biennial audit schedule for various state entities, including departments and quasi-public bodies. It also permits audits to include examinations of relevant information held by private entities under contract with the state and introduces a process for the General Assembly's joint standing committee to request limited performance engagements from the auditors. Additionally, the Auditors are required to submit a proposed audit schedule to the oversight committee annually starting July 1, 2026, and state agencies must report on corrective actions taken in response to audit findings.

The bill further amends laws regarding access and confidentiality of records held by state agencies, ensuring that all records must be available to auditors upon demand, with no agency allowed to deny access. It introduces a provision to maintain the confidentiality of records related to nongovernmental entities, applying the same confidentiality requirements and penalties for violations to auditors as to state agencies. Certain audit reports concerning internal control structures of state information systems or whistleblower identities are exempt from disclosure under the Freedom of Information Act. The legislation also mandates audits of private providers of special education services, requiring these providers to provide necessary information. Notably, subsection (h) is deleted, and new subsections (i) and (j) are inserted to reflect these updates.

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