Resources for The Public
The Connecticut Auditors of Public Accounts (APA) is a legislative agency of the State of Connecticut under the direction of bipartisan state auditors - John C. Geragosian and Craig A. Miner - appointed by the legislature. Our staff consists of over 110 professional auditors.
We are fiscal and operational watchdogs. We look for areas of concern in state government and inform the legislature and Connecticut residents of our findings. Our office's duties include:
- Determining whether state and quasi-public agencies comply with applicable state and federal laws, regulations, and policies.
- Determining whether state resources are properly and prudently safeguarded and used.
- Attesting to the fairness of the state's financial statements and certifying them.
- Performing the annual Federal Single Audit required by the federal government.
- Evaluating state agencies' economy, efficiency, and effectiveness using available resources.
- Evaluating program results by weighing costs and benefits through performance audits.
- Ensuring all audit results are properly disclosed to agency management and the public.
- Investigating whistleblower matters.
Explanation of Auditing
What exactly is auditing anyway?
In (very) simple terms, auditors check the work of others. Auditors examine things like financial statements and work processes. They look for errors and ensure things are being done properly.
In the arena of state government, audits generally examine and evaluate state agencies, programs, and IT systems.. Governmental audits assess financial records, performance measures, compliance with regulations, and effectiveness of internal controls.
Example of How Auditing Improves Connecticut
In our audit report of one of the state's universities, we found a weakness in the university's procurement control.
Proper purchasing procedures require universities to obtain more than one quote or compare pricing on multi-vendor contracts to ensure they receive the best price and value.
Also, the CSCU Procurement Manual requires the Attorney General to approve any contract over $25,000.
During our audit, we discovered one instance in which the university did not obtain competitive quotes on a multi-vendor contract.
We also discovered two instances in which the university did not obtain the Office of the Attorney General's approval for contracts over $25,000.
We recommended the university should improve its compliance with purchasing policies and procedures.
In our next audit of the same university, we found it complied with our recommendation.
This is just one example of how our audits help improve Connecticut. Our office discovers findings in areas like staffing, risk management, and statutory reporting requirements... just to name a few.
What the APA Does for You
The APA serves the public (and the legislature) as fiscal and operational watchdogs who inform you of areas of concern in state government.
We determine whether:
- State agencies (like the DMV, State Police, UConn, etc.) are following laws, regulations, internal policies, or prudent business practices;
- State agencies are following federal requirements on major federal programs;
- State programs or systems (like Farm to School, Community First Choice, Prescription Monitoring Program, etc.) are operating efficiently and effectively;
- Financial statements are fairly presented; and
- State information systems adequately maintain the integrity of data, protect against breaches of privacy, and work to ensure that only authorized users have access to data systems..
Our office also receives and reviews whistleblower complaints from state employees and the public to detect and prevent waste, fraud, and abuse.
Where To Find Audit Reports
We post all our reports on our report search page.
If you would like to receive an email notification when our office releases a new report, enter your email in the box below.
How to Read Audit Reports
Our audit reports are typically organized into four sections:
- State Auditors' Findings and Recommendations
- Status of Prior Audit Recommendations
- Objectives, Scope, and Methodology
- About the Agency (or Program Background on performance audit reports)
State Auditors' Findings and Recommendations
This section lists each finding discovered during an audit. Simply stated, findings are what our auditors uncover that are not being done correctly. Each finding is made up of multiple elements which are described below:
- Background - This optional element can be used by our auditors when they feel it is necessary to provide additional information to help the reader understand the finding and relevance of the issues presented.
- Criteria - The required state or expectation. It is the standard of what should be. You can also think of it as "what should have happened?"
- Condition - The situation that exists. It's generally the problem we find. You can also think of it as "what happened?"
- Context - Puts the finding into perspective. It generally provides concise information explaining transactions selected for testing and how they relate to the entire population.
- Effect - The consequence resulting from the condition.
- Cause - The factors responsible for the condition.
- Prior Audit Finding - Explains if the finding was included in the previous audit.
- Recommendation - The change(s) the agency needs to make to resolve or address the condition.
- Agency Response - Government auditing standards require our auditors to obtain and report the views of responsible officials of the audited entity concerning the finding.
- Auditors' Concluding Comments - If the agency response is inconsistent or in conflict with the audit findings, the auditors typically comment on inconsistencies in the audited entity's response
Status of Prior Audit Recommendations
This section provides a status of the recommendations made in the agency's previous audit report. All recommendations are marked as one of the following states:
- Resolved - The condition no longer exists because the agency implemented the recommendation.
- Repeated - The condition still exists because the agency has not implemented the recommendation.
- Repeated in Modified Form - The condition still exists, however something about it has changed. It may have improved or worsened. The recommendation is repeated but modified to address the difference.
Objectives, Scope, and Methodology
This section explains the goal (objectives), parameters (scope), and types of performed procedures (methodology) of the audit.
About the Agency / About the Program
This section provides information about the audited agency or program (for performance audits). It can include an agency/program overview, organizational structure, significant legislative changes, and financial information.
One-Page Audit Summaries
We release a one-page audit summary with every audit report. It gives a quick overview of the audit by providing:
- A brief description of the audited agency or program
- Brief information about how we perform the audit
- The total number of findings and repeated findings
- Summaries of noteworthy findings from the full report
- A link to the full report
