Substitute Senate Bill No. 251 amends Section 2-90 of the General Statutes to enhance the auditing responsibilities of the Auditors of Public Accounts (APA). The bill mandates biennial audits of state government entities and quasi-public bodies, with the option to audit private entities receiving $250,000 or more in state funds for housing or human services. Key insertions include provisions for auditors to examine private entity records, establish performance and accountability standards for agencies with significant violations, and require agencies to report corrective actions taken in response to audit findings. The bill also empowers auditors to conduct limited performance engagements upon request from the General Assembly's government oversight committee and mandates the submission of an annual audit schedule.

Additionally, the bill introduces penalties for auditors who fail to report unauthorized handling of state funds and outlines a process for reporting such findings to state officials and committees. It requires physical site visits for audits of housing or human services providers receiving substantial state funding, and ensures that all APA reports are retained for a minimum of five years. State agencies must provide auditors access to their records upon demand, and confidentiality requirements for records maintained by state agencies will also apply to auditors. The changes are set to take effect on October 1, 2026, with a minimal expected fiscal impact primarily related to increased mileage reimbursement for site visits.