Substitute Bill No. 7090 amends Section 2-90 of the general statutes to enhance the auditing process conducted by the Auditors of Public Accounts. Key provisions include a requirement for biennial audits of state agencies, with the possibility of more frequent audits if necessary, and the submission of an annual proposed audit schedule to the General Assembly's oversight committee. The bill also allows for limited performance audits at the request of legislative committees, focusing on specific programs without providing formal opinions on financial statements. Additionally, it mandates that state agencies report corrective actions taken in response to audit findings within six months and grants auditors the authority to access records without denial from state agencies.

The bill introduces new confidentiality requirements and penalties that extend to auditors and their representatives, ensuring that certain audit reports related to internal controls and whistleblower identities are exempt from disclosure under the Freedom of Information Act. It also modifies the auditing process for private providers of special education services, requiring them to provide necessary information for audits. The bill replaces the previous designation of subsection (i) with (j) and specifies an effective date of October 1, 2025, thereby amending current law. Overall, the bill aims to improve the efficiency, accountability, and confidentiality of state audits.

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