In accordance with Section 4-33a of the General Statutes, state and quasi-public agencies and other entities (i.e., boards of trustees of state institutions, boards, and commissions) MUST notify the APA and the Office of the State Comptroller of any:

1. Unauthorized, illegal, irregular or unsafe handling or expenditure
2. Breakdowns in the safekeeping of resources
3. Breach of security
4. Contemplated action to commit one of these acts listed above

Agencies should not delay reporting matters under investigation to our office.

Losses or damages to state-owned real and personal property are generally reported using the CO-853 Reporting Process. If the CO-853 form is not suitable for reporting of an incident/occurrence, a 4-33a letter can be submitted in accordance with the  State Property Control Manual. The 4-33a letter must be comprehensive and contain a detailed background, description of condition, and any action taken.

For more information please reference the Agency Reporting Requirements section of the Agency Guide.

Any state agency proposing to enter or amend a contract for the purchase of auditing services must:

1. Notify our office (contact@ctauditors.gov) of such contract at least fifteen days prior to entering or amending it.
2. Not enter or amend such contract until the APA has advised the agency whether the audit is necessary and if our office can provide the auditing services.

For complete information, see Section 2-90(d) and Section 4-216 of the General Statues.

Public Act 25-147, effective October 1, 2025 amended Section 2-90 to require:

“Any state agency or quasi-public agency that is the subject of a report of the Auditors of Public Accounts that contains violations of state statute or regulation, other than only minor or technical recommendations, not later than six months after the issuance of the auditors’ report, shall report on the status of any corrective action undertaken by such state agency or quasi-public agency to address such violations, to the auditors, the Governor and the General Assembly, in accordance with the provisions of section 11-4a. Upon the receipt of the agency’s report, the joint standing committee of the General Assembly having cognizance of matters relating to government oversight may request the auditors to verify any matter in the agency’s corrective action report and the auditors shall have not more than sixty days to respond to such request.”

When submitting to the APA, agencies should send the report, along with supporting documentation to contact@ctauditors.gov. It would be helpful if the report and supporting documentation were submitted as one pdf document.