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 establishing a biennial audit schedule for various state entities with the option for more frequent audits if necessary. Key insertions include provisions for examining performance effectiveness and conducting 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 previous language regarding the reporting structure and modifies auditor responsibilities to enhance accountability and transparency in state financial management.

The bill further amends existing law to strengthen access and confidentiality provisions related to audits. It requires all state agencies to make their records available 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 will not be disclosed under the Freedom of Information Act. Additionally, it mandates that auditors audit the records of private providers of special education services, requiring these providers to 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