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General Assembly Raised Bill No. 438
February Session, 2022
LCO No. 2499
Referred to Committee on GOVERNMENT ADMINISTRATION
AND ELECTIONS
Introduced by:
(GAE)
AN ACT IMPLEMENTING THE RECOMMENDATIONS OF THE
AUDITORS OF PUBLIC ACCOUNTS.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. Subdivision (13) of subsection (b) of section 1-210 of the 1
2022 supplement to the general statutes is repealed and the following is 2
substituted in lieu thereof (Effective October 1, 2022): 3
(13) Records of an investigation or the name of an employee 4
providing information under the provisions of section 4-61dd or 5
sections 4-276 to 4-280, inclusive, or of any complaint made pursuant to 6
section 4-61dd; 7
Sec. 2. Subdivision (1) of subsection (e) of section 14-44 of the general 8
statutes is repealed and the following is substituted in lieu thereof 9
(Effective October 1, 2022): 10
(e) (1) Prior to issuing an operator's license bearing a public passenger 11
endorsement pursuant to subsection (a) of this section, the 12
Commissioner of Motor Vehicles shall require each applicant to submit 13 Raised Bill No. 438
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to state and national criminal history records checks, conducted in 14
accordance with section 29-17a. The Commissioner of Emergency 15
Services and Public Protection shall complete such state and national 16
criminal history records checks required pursuant to this section within 17
sixty days of receiving such a request for a check of such records. If 18
notice of a state or national criminal history record is received, the 19
Commissioner of Motor Vehicles may, subject to the provisions of 20
section 46a-80, refuse to issue an operator's license bearing such public 21
passenger endorsement and, in such case, shall immediately notify the 22
applicant, in writing, of such refusal. Each applicant for a public 23
passenger endorsement to operate a school bus or student 24
transportation vehicle shall submit to a check of the state child abuse 25
and neglect registry established pursuant to section 17a-101k. If 26
notification that the applicant is listed as a perpetrator of abuse on the 27
state child abuse and neglect registry is received, the Commissioner of 28
Motor Vehicles may refuse to issue an operator's license bearing such 29
public passenger endorsement and, in such case, shall immediately 30
notify the applicant, in writing, of such refusal. The Commissioner of 31
Motor Vehicles shall not issue a temporary operator's license bearing a 32
public passenger endorsement for operation of a school bus or student 33
transportation vehicle. The Commissioner of Motor Vehicles may 34
periodically require a person who has been issued an operator's license 35
with a public passenger endorsement to operate a school bus or student 36
transportation vehicle to submit to state and national criminal history 37
records checks, including, but not limited to, prior to any renewal 38
thereof. 39
Sec. 3. Subsections (b) and (c) of section 7-395 of the general statutes 40
are repealed and the following is substituted in lieu thereof (Effective 41
October 1, 2022): 42
(b) If, upon such review of the audit report, the secretary finds (1) that 43
such audit has not been prepared in accordance with subsection (a) of 44
section 7-394a, and the municipality, regional school district or audited 45
agency did not request permission to have the audit report prepared in 46
a manner not in compliance with said subsection; or (2) evidence of 47 Raised Bill No. 438
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unsound or irregular financial practices or management letter 48
comments or lack of internal controls in relation to commonly accepted 49
standards in municipal finance, then the secretary shall prepare a report 50
concerning such finding, including, but not limited to, information to 51
aid in the evaluation of such finding and recommendations for 52
corrective action. The secretary shall submit such report to (A) the 53
Municipal Finance Advisory Commission established pursuant to 54
section 7-394b; (B) the Auditors of Public Accounts; and (C) the chief 55
executive officer and clerk of the municipality, superintendent of 56
schools for the regional school district or chief executive officer of the 57
audited agency. 58
(c) Upon receipt of a report submitted pursuant to subsection (b) of 59
this section, the legislative body of the municipality, or in a municipality 60
where the legislative body is a town meeting, the board of selectmen, or 61
if the report involves a school district operating within its boundaries, 62
the local or regional board of education, shall hold a public meeting to 63
discuss the nature of the unsound or irregular financial practices, 64
management letter comments or lack of internal controls in relation to 65
commonly accepted standards in municipal finance, to address 66
potential causes for such practices, comments or lack of internal controls 67
and to inform proposing a plan for corrective action. After such meeting, 68
the chief executive officer of a municipality or audited agency or 69
superintendent of schools for the regional school district shall attest to 70
and explain the secretary's findings and submit a plan for corrective 71
action, in writing, to the secretary. 72
Sec. 4. Subsections (c) and (d) of section 3-115b of the general statutes 73
are repealed and the following is substituted in lieu thereof (Effective 74
October 1, 2022): 75
(c) The Comptroller shall establish an opening combined balance 76
sheet for each appropriated fund as of July 1, 2013, on the basis of 77
generally accepted accounting principles. The accumulated deficit in the 78
General Fund on June 30, 2013, as determined on the basis of generally 79
accepted accounting principles and identified in the annual 80 Raised Bill No. 438
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comprehensive [annual] financial report of the state as the unassigned 81
negative balance of the General Fund on said date, reduced by any 82
funds deposited in the General Fund from other resources for the 83
purpose of reducing the negative unassigned balance of the fund, shall 84
be amortized in each fiscal year of each biennial budget, commencing 85
with the fiscal year ending June 30, 2016, and for the succeeding twelve 86
fiscal years. The Comptroller shall, to the extent necessary to report the 87
fiscal position of the state in accordance with generally accepted 88
accounting principles, reconcile the unassigned balance in the General 89
Fund at the end of each fiscal year to the unassigned balance in the 90
General Fund on June 30, 2013, the portion already amortized and any 91
unassigned balance created after June 30, 2013. The Secretary of the 92
Office of Policy and Management shall annually publish a 93
recommended amortization schedule to fully reduce such negative 94
unassigned balance by June 30, 2028. 95
(d) The unreserved negative balance in the General Fund reported in 96
the annual comprehensive [annual] financial report issued by the 97
Comptroller for the fiscal year ending June 30, 2014, reduced by (1) the 98
negative unassigned balance in the General Fund for the fiscal year 99
ending June 30, 2013, and (2) any funds from other resources deposited 100
in the General Fund for the purpose of reducing the negative 101
unassigned balance of the fund shall be amortized in each fiscal year of 102
each biennial budget, commencing with the fiscal year ending June 30, 103
2018, and for the succeeding ten fiscal years. The Secretary of the Office 104
of Policy and Management shall annually publish a recommended 105
amortization schedule to fully reduce such negative unassigned balance 106
by June 30, 2028. 107
Sec. 5. Section 4-72 of the general statutes is repealed and the 108
following is substituted in lieu thereof (Effective October 1, 2022): 109
The budget document shall consist of the Governor's budget message 110
in which he or she shall set forth as follows: (1) The Governor's program 111
for meeting all the expenditure needs of the government for each fiscal 112
year of the biennium to which the budget relates, indicating the classes 113 Raised Bill No. 438
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of funds, general or special, from which such appropriations are to be 114
made and the means through which such expenditure shall be financed; 115
and (2) financial statements giving in summary form: (A) The financial 116
position of all major state operating funds including revolving funds at 117
the end of the last-completed fiscal year in a form consistent with 118
accepted accounting practice. The Governor shall also set forth in 119
similar form the estimated position of each such fund at the end of the 120
year in progress and the estimated position of each such fund at the end 121
of each fiscal year of the biennium to which the budget relates if the 122
Governor's proposals are put into effect; (B) a statement showing as of 123
the close of the last-completed fiscal year, a year by year summary of all 124
outstanding general obligation and special tax obligation debt of the 125
state and a statement showing the yearly interest requirements on such 126
outstanding debt; (C) a summary of appropriations recommended for 127
each fiscal year of the biennium to which the budget relates for each 128
budgeted agency and for the state as a whole in comparison with actual 129
expenditures of the last-completed fiscal year and appropriations and 130
estimated expenditures for the year in progress; (D) for the biennium 131
commencing July 1, 1999, and each biennium thereafter, a summary of 132
estimated expenditures for certain fringe benefits for each fiscal year of 133
the biennium to which the budget relates for each budgeted agency; (E) 134
a summary of permanent full-time positions setting forth the number 135
filled and the number vacant as of the end of the last-completed fiscal 136
year, the total number intended to be funded by appropriations without 137
reduction for turnover for the fiscal year in progress, the total number 138
requested and the total number recommended for each fiscal year of the 139
biennium to which the budget relates; (F) a statement of expenditures 140
for the last-completed and current fiscal years, the agency request and 141
the Governor's recommendation for each fiscal year of the ensuing 142
biennium and, for any new or expanded program, estimated 143
expenditure requirements for the fiscal year next succeeding the 144
biennium to which the budget relates; (G) an explanation of any 145
significant program changes requested by the agency or recommended 146
by the Governor; (H) a summary of the revenue estimated to be received 147
by the state during each fiscal year of the biennium to which the budget 148 Raised Bill No. 438
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relates classified according to sources in comparison with the actual 149
revenue received by the state during the last-completed fiscal year and 150
estimated revenue during the year in progress; and (I) such other 151
financial statements, data and comments as in the Governor's opinion 152
are necessary or desirable in order to make known in all practicable 153
detail the financial condition and operations of the government and the 154
effect that the budget as proposed by the Governor will have on such 155
condition and operations. If the estimated revenue of the state for the 156
ensuing biennium as set forth in the budget on the basis of existing 157
statutes is less than the sum of net appropriations recommended for the 158
ensuing biennium as contained in the budget, plus, for the fiscal year 159
ending June 30, 2014, and each fiscal year thereafter, the projected 160
amount necessary to extinguish any unreserved negative balance in 161
such fund as reported in the most recently audited annual 162
comprehensive [annual] financial report issued by the Comptroller 163
prior to the start of the biennium, the Governor shall make 164
recommendations to the General Assembly in respect to the manner in 165
which such deficit shall be met, whether by an increase in the 166
indebtedness of the state, by the imposition of new taxes, by increased 167
rates on existing taxes or otherwise. If the aggregate of such estimated 168
revenue is greater than the sum of such recommended appropriations 169
for the ensuing biennium plus, for the fiscal year ending June 30, 2014, 170
and each fiscal year thereafter, the projected amount necessary to 171
extinguish any unreserved negative balance in such fund as reported in 172
the most recently issued annual report of the Comptroller published in 173
accordance with section 3-115, the Governor shall make such 174
recommendations for the use of such surplus for the reduction of 175
indebtedness, for the reduction in taxation or for other purposes as in 176
the Governor's opinion are in the best interest of the public welfare. 177
Sec. 6. Subsection (a) of section 8-169mm of the general statutes is 178
repealed and the following is substituted in lieu thereof (Effective October 179
1, 2022): 180
(a) In lieu of the report required under section 1-123, within the first 181
ninety days of each fiscal year of the Connecticut Municipal 182 Raised Bill No. 438
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Redevelopment Authority, the board of directors of the authority shall 183
submit a report to the Governor, the Auditors of Public Accounts and 184
the joint standing committee of the General Assembly having 185
cognizance of matters relating to finance, revenue and bonding. Such 186
report shall include, but not be limited to, the following: (1) A list of all 187
bonds issued during the preceding fiscal year, including, for each such 188
issue, the financial advisor and underwriters, whether the issue was 189
competitive, negotiated or privately placed, and the issue's face value 190
and net proceeds; (2) a description of each authority development 191
project in which the authority is involved, its location and the amount 192
of funds, if any, provided by the authority with respect to the 193
construction of such project; (3) a list of all outside individuals and 194
firms, including principal and other major stockholders, receiving in 195
excess of five thousand dollars as payments for services; (4) [a] an 196
annual comprehensive [annual] financial report prepared in accordance 197
with generally accepted accounting principles for governmental 198
enterprises; (5) the cumulative value of all bonds issued, the value of 199
outstanding bonds and the amount of the state's contingent liability; (6) 200
the affirmative action policy adopted pursuant to section 8-169kk, a 201
description of the composition of the workforce of the Connecticut 202
Municipal Redevelopment Authority by race, sex and occupation and a 203
description of the affirmative action efforts of the authority; and (7) a 204
description of planned activities for the current fiscal year. 205
Sec. 7. Subsection (a) of section 15-120o of the general statutes is 206
repealed and the following is substituted in lieu thereof (Effective October 207
1, 2022): 208
(a) Within the first ninety days of each fiscal year of the authority, the 209
board of directors of the authority shall submit a report to the Governor, 210
the Auditors of Public Accounts and the joint standing committee of the 211
General Assembly having cognizance of matters relating to finance, 212
revenue and bonding. Such report shall include, but not be limited to, 213
the following: (1) A list of all bonds issued during the preceding fiscal 214
year, including, for each such issue, the financial advisor and 215
underwriters, whether the issue was competitive, negotiated or 216 Raised Bill No. 438
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privately placed, and the issue's face value and net proceeds; (2) a 217
description of the project, its location, and the amount of funds, if any, 218
provided by the authority with respect to the construction of the project; 219
(3) a list of all outside individuals and firms receiving in excess of five 220
thousand dollars in the form of loans, grants or payments for services; 221
(4) [a] an annual comprehensive [annual] financial report prepared in 222
accordance with generally accepted accounting principles for 223
governmental enterprises; (5) the cumulative value of all bonds issued, 224
the value of outstanding bonds, and the amount of the state's contingent 225
liability; (6) the affirmative action policy statement, a description of the 226
composition of the work force of the authority by race, sex and 227
occupation and a description of the affirmative action efforts of the 228
authority; and (7) a description of planned activities for the current fiscal 229
year. 230
Sec. 8. Subsection (a) of section 32-605 of the general statutes is 231
repealed and the following is substituted in lieu thereof (Effective October 232
1, 2022): 233
(a) In lieu of the report required under section 1-123, within the first 234
ninety days of each fiscal year of the Capital Region Development 235
Authority, the board of directors of the authority shall submit a report 236
to the Governor, the Auditors of Public Accounts and the joint standing 237
committee of the General Assembly having cognizance of matters 238
relating to finance, revenue and bonding. Such report shall include, but 239
not be limited to, the following: (1) A list of all bonds issued during the 240
preceding fiscal year, including, for each such issue, the financial 241
advisor and underwriters, whether the issue was competitive, 242
negotiated or privately placed, and the issue's face value and net 243
proceeds; (2) a description of the capital city project or any economic 244
development project in the capital region in which the authority is 245
involved, its location and the amount of funds, if any, provided by the 246
authority with respect to the construction of such project; (3) a list of all 247
outside individuals and firms, including principal and other major 248
stockholders, receiving in excess of five thousand dollars as payments 249
for services; (4) [a] an annual comprehensive [annual] financial report 250 Raised Bill No. 438
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prepared in accordance with generally accepted accounting principles 251
for governmental enterprises; (5) the cumulative value of all bonds 252
issued, the value of outstanding bonds and the amount of the state's 253
contingent liability; (6) the affirmative action policy statement, a 254
description of the composition of the work force of the authority by race, 255
sex and occupation and a description of the affirmative action efforts of 256
the authority; (7) a description of planned activities for the current fiscal 257
year; (8) a list of all private investments made or committed for 258
commercial development within the capital city economic development 259
district; and (9) an analysis of the authority's success in achieving the 260
purposes stated in section 32-602. 261
This act shall take effect as follows and shall amend the following
sections:
Section 1 October 1, 2022 1-210(b)(13)
Sec. 2 October 1, 2022 14-44(e)(1)
Sec. 3 October 1, 2022 7-395(b) and (c)
Sec. 4 October 1, 2022 3-115b(c) and (d)
Sec. 5 October 1, 2022 4-72
Sec. 6 October 1, 2022 8-169mm(a)
Sec. 7 October 1, 2022 15-120o(a)
Sec. 8 October 1, 2022 32-605(a)
Statement of Purpose:
To implement the recommendations of the Auditors of Public Accounts
contained in their 2021 annual report.
[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
underlined.]