Duties

Duties of the Auditors of Public Accounts

APA Duties


The Auditors of Public Accounts serves the General Assembly, the public, and the news media as an independent watchdog of all state and quasi-public agencies. As the only legislative branch agency embedded in many state agencies, our office provides independent, unbiased, and objective opinions and recommendations on the operation of state government and the state’s effectiveness in safeguarding resources. Our office strives to assist state agencies in achieving efficient fiscal management.

We report on the integrity of the state’s financial statements and determine whether agencies are complying with laws, regulations, internal policies and prudent business practices; are following federal requirements on major federal programs through our work on the Statewide Single Audit; and whether state programs or systems are operating efficiently and effectively by way of our performance audits and program reviews. Our office also receives and reviews whistleblower complaints from state employees and the public to identify and prevent waste, fraud, and abuse.

In the performance of its duties, the Auditors of Public Accounts performs the following:

  • Financial Audits – The Auditors of Public Accounts certifies whether the state’s financial statements in the Comprehensive Annual Financial Report (CAFR) are presented fairly and accurately. We accomplish this with year-round monitoring of the offices of the State Comptroller and Treasurer by embedded auditors.
  • Compliance Audits – The Auditors of Public Accounts conducts audits of each state and quasi-public agency approximately every two years. These audits are intended to determine whether these agencies are following laws, regulations, internal policies, and prudent business practices. They are also intended to detect and prevent waste, fraud, and abuse. These reports are distributed to policymakers, the public, and the media. Agencies must provide the auditors all records and accounts to conduct these audits. The Auditors of Public Accounts must protect confidential records.
  • Information Technology Audits – The Auditors of Public Accounts conducts audits of the state’s information technology systems. These audits are intended to determine whether the state’s information systems adequately maintain the integrity of data, protect against breaches of privacy, and ensure there are proper safeguards to protect against fraud.
  • Federal Single Audit – Our office determines whether state agencies are following federal requirements on major federally-funded programs through our work on the Statewide Single Audit. This audit is conducted to determine whether state agencies are following federal requirements on major federal programs such as Medicaid, Student Financial Aid, Energy Assistance (LIHEAP), Food Stamps (SNAP), and transportation projects. This audit is required annually as a condition of the state receiving more than $9 billion in federal financial assistance each year.
  • Performance Audits – Performance audits are conducted to determine whether state programs or systems are operating efficiently and effectively. In 2017, five of the most senior employees of the legislature’s Office of Program Review and Investigations (PRI) transferred to our office. This transfer reconstituted the performance audit function in our office.
  • Whistleblower Reviews – Our office receives and reviews whistleblower complaints from state employees and the public to identify and prevent waste, fraud, and abuse. We review each complaint and report the results of our review to the Office of the Attorney General.
  • Annual Report – The Auditors of Public Accounts presents an annual report to the General Assembly on the operations of the office each February. The annual report also contains recommendations for legislative action.
  • Other Reporting Requirements – Section 2-90 (e) of the Connecticut General Statutes states that, if the Auditors of Public Accounts discovers, or obtains information that any unauthorized, illegal, irregular or unsafe handling or expenditure of state funds or any breakdown in the safe-keeping of any resources of the state has occurred or is contemplated, it shall forthwith present the facts to the Governor, the State Comptroller, and the clerk of each house of the General Assembly.
  • Agency Reporting Requirements – Section 4-33a of the Connecticut General Statutes requires all state and quasi-public agencies to promptly notify the Auditors of Public Accounts and the State Comptroller of any unauthorized, illegal, irregular or unsafe handling or expenditure of state or quasi-public agency funds or breakdowns in the safekeeping of any other resources of the state or quasi-public agencies or contemplated action to do the same within their knowledge.

The Auditors of Public Accounts reports this information to the Governor, Attorney General, and the clerks of each house of the General Assembly.