Resources for Legislators
The Auditors of Public Accounts (APA) is a legislative agency under the direction of two state auditors appointed by the General Assembly. Our office has several responsibilities, including:
State and Quasi Public Agency Audits: Our office audits 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 also assist in detecting and preventing waste, fraud, and abuse.
Annual Financial Audits: Section 2-90(b) of the General Statutes requires our office to complete an annual audit of the books and accounts of the State Comptroller and the State Treasurer. The Auditors of Public Accounts certifies whether the state's financial statements in the Annual Comprehensive Financial Report (ACFR) and Treasurer's Annual Report are presented fairly and accurately.
Annual Federal Audit: We conduct an annual Federal Single Audit in accordance with federal requirements. This audit determines whether state agencies are following federal requirements on major federally funded programs, such as Medicaid, Student Financial Aid, Low Income Home Energy Assistance Program (LIHEAP), Supplemental Nutrition Assistance Program (SNAP), and transportation projects. This audit is a condition for the state to receive over $14 billion in federal financial assistance.
State Bonds and Notes: Current disclosure requirements for the offering and sale of state bonds or notes mandate the State Treasurer to prepare an official statement for each offering. They include state financial statements and our audit opinion.
Reporting Requirements: In accordance with Section 2-90(e) of the General Statutes, we report any unauthorized, illegal, irregular, or unsafe handling or expenditure of state funds to the Governor, the State Comptroller, the clerk of each house, and the Attorney General.
Our Annual Report to the General Assembly has additional information on the duties and responsibilities of our office.
State Auditors
Annual Report to the General Assembly
Each year, our office submits an Annual Report to the General Assembly in accordance with Section 2-92 of the Connecticut General Statutes.
The report includes information on our organization and operations, auditing standards and requirements, reports and other activities, and future goals.
Search Audit Reports by Legislative Committee
You can search our audit reports by legislative committee of cognizance.
Agency Guide
The Agency Guide is a comprehensive reference for state agencies. It explains our audit process and related agency responsibilities.
Agency responsibilities include the requirement to produce requested information and certain mandated agency reporting.
The guide also highlights APA history, duties, and types of audits.
Audit Reports in the News
Our audit reports are often featured in the media. Our In The News page includes these stories.
Presentation for New Legislators
