Resources for State Agencies

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

Losses can also include, but are not limited to, employee misconduct, accepting counterfeit bills, cash drawers out of balance, or misread check amounts.

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 or occurrence, agencies can submit their notice in other forms (e.g., letter, memo, or other reports acceptable to our office) in accordance with the State Property Control Manual. The written notice must be comprehensive and contain a detailed background, description of the 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.

On and after October 1, 2026, any state agency proposing to enter or amend a contract for the purchase of auditing services of any value shall notify the Auditors of Public Accounts of such contract at least fifteen days prior to entering or amending such contract. The state agency shall ensure that the contract requires the entity conducting the auditing services to provide a copy of the audit and any related information to the Auditors of Public Accounts upon request.

State agencies that execute a personal service agreement for audit services having a cost of more than fifty thousand dollars must ensure that the agreement requires its auditors to provide a copy of the audit and any related information to the Auditors of Public Accounts upon request.

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."

Agencies should send the report and supporting documentation to contact@ctauditors.gov. Please submit the report and supporting documentation as a single PDF document.

We post current and past reports on our report search page.

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