LCO 4664 \\PRDFS1\SCOUSERS\FORZANOF\WS\2023SB-01154-R01-
SB.docx
1 of 9
General Assembly Raised Bill No. 1154
January Session, 2023
LCO No. 4664
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
general statutes is repealed and the following is substituted in lieu 2
thereof (Effective October 1, 2023): 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 6
to section 4-61dd; 7
Sec. 2. Subdivision (1) of subsection (e) of section 14-44 of the 8
general statutes is repealed and the following is substituted in lieu 9
thereof (Effective October 1, 2023): 10
(e) (1) Prior to issuing an operator's license bearing a public 11
passenger endorsement pursuant to subsection (a) of this section, the 12
Commissioner of Motor Vehicles shall require each applicant to submit 13 Bill No. 1154
LCO 4664 {\\PRDFS1\SCOUSERS\FORZANOF\WS\2023SB-01154-
R01-SB.docx }
2 of 9
to state and national criminal history records checks, conducted in 14
accordance with section 29-17a. The Commissioner of Motor Vehicles 15
may subsequently require a person who has been issued an operator's 16
license with a public passenger endorsement to operate a school bus or 17
student transportation vehicle to submit to such state and national 18
criminal history records checks periodically, including, but not limited 19
to, prior to any renewal of such license. The Commissioner of 20
Emergency Services and Public Protection shall complete such state 21
and national criminal history records checks required pursuant to this 22
section within sixty days of receiving such a request for a check of such 23
records. If notice of a state or national criminal history record is 24
received, the Commissioner of Motor Vehicles may, subject to the 25
provisions of section 46a-80, refuse to issue an operator's license 26
bearing such public passenger endorsement and, in such case, shall 27
immediately notify the applicant, in writing, of such refusal. Each 28
applicant for a public passenger endorsement to operate a school bus 29
or student transportation vehicle shall submit to a check of the state 30
child abuse and neglect registry established pursuant to section 17a-31
101k. If notification that the applicant is listed as a perpetrator of abuse 32
on the state child abuse and neglect registry is received, the 33
Commissioner of Motor Vehicles may refuse to issue an operator's 34
license bearing such public passenger endorsement and, in such case, 35
shall immediately notify the applicant, in writing, of such refusal. The 36
Commissioner of Motor Vehicles shall not issue a temporary operator's 37
license bearing a public passenger endorsement for operation of a 38
school bus or student transportation vehicle. 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, 2023): 42
(b) If, upon such review of the audit report, the secretary finds (1) 43
that such audit has not been prepared in accordance with subsection 44
(a) of section 7-394a, and the municipality, regional school district or 45
audited agency did not request permission to have the audit report 46 Bill No. 1154
LCO 4664 {\\PRDFS1\SCOUSERS\FORZANOF\WS\2023SB-01154-
R01-SB.docx }
3 of 9
prepared in a manner not in compliance with said subsection; or (2) 47
evidence of unsound or irregular financial practices or management 48
letter comments or lack of internal controls in relation to commonly 49
accepted standards in municipal finance, then the secretary shall 50
prepare a report concerning such finding, including, but not limited to, 51
information to aid in the evaluation of such finding and 52
recommendations for corrective action. The secretary shall submit such 53
report to (A) the Municipal Finance Advisory Commission established 54
pursuant to section 7-394b; (B) the Auditors of Public Accounts; and 55
(C) the chief executive officer and clerk of the municipality, 56
superintendent of schools for the regional school district or chief 57
executive officer of the 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 60
municipality where the legislative body is a town meeting, the board 61
of selectmen, or if the report involves a school district operating within 62
its boundaries, the regional board of education, shall hold a public 63
meeting to discuss the nature of the unsound or irregular financial 64
practices, management letter comments or lack of internal controls in 65
relation to commonly accepted standards in municipal finance, to 66
address potential causes for such practices, comments or lack of 67
internal controls and to inform proposing a plan for corrective action. 68
After such meeting, the chief executive officer of a municipality or 69
audited agency or superintendent of schools for the regional school 70
district shall attest to and explain the secretary's findings and submit a 71
plan for corrective action, in writing, to the secretary. 72
Sec. 4. Subsections (c) and (d) of section 3-115b of the general 73
statutes are repealed and the following is substituted in lieu thereof 74
(Effective October 1, 2023): 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 78
the General Fund on June 30, 2013, as determined on the basis of 79 Bill No. 1154
LCO 4664 {\\PRDFS1\SCOUSERS\FORZANOF\WS\2023SB-01154-
R01-SB.docx }
4 of 9
generally accepted accounting principles and identified in the annual 80
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 96
in 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 106
balance 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, 2023): 109
(a) The budget document shall consist of the Governor's budget 110
message in which he or she shall set forth as follows: (1) The 111
Governor's program for meeting all the expenditure needs of the 112 Bill No. 1154
LCO 4664 {\\PRDFS1\SCOUSERS\FORZANOF\WS\2023SB-01154-
R01-SB.docx }
5 of 9
government for each fiscal year of the biennium to which the budget 113
relates, indicating the classes of funds, general or special, from which 114
such appropriations are to be made and the means through which such 115
expenditure shall be financed; and (2) financial statements giving in 116
summary form: (A) The financial position of all major state operating 117
funds including revolving funds at the end of the last-completed fiscal 118
year in a form consistent with accepted accounting practice. The 119
Governor shall also set forth in similar form the estimated position of 120
each such fund at the end of the year in progress and the estimated 121
position of each such fund at the end of each fiscal year of the 122
biennium to which the budget relates if the Governor's proposals are 123
put into effect; (B) a statement showing as of the close of the last-124
completed fiscal year, a year by year summary of all outstanding 125
general obligation and special tax obligation debt of the state and a 126
statement showing the yearly interest requirements on such 127
outstanding debt; (C) a summary of appropriations recommended for 128
each fiscal year of the biennium to which the budget relates for each 129
budgeted agency and for the state as a whole in comparison with 130
actual expenditures of the last-completed fiscal year and 131
appropriations and estimated expenditures for the year in progress; 132
(D) for the biennium commencing July 1, 1999, and each biennium 133
thereafter, a summary of estimated expenditures for certain fringe 134
benefits for each fiscal year of the biennium to which the budget 135
relates for each budgeted agency; (E) a summary of permanent full-136
time positions setting forth the number filled and the number vacant 137
as of the end of the last-completed fiscal year, the total number 138
intended to be funded by appropriations without reduction for 139
turnover for the fiscal year in progress, the total number requested and 140
the total number recommended for each fiscal year of the biennium to 141
which the budget relates; (F) a statement of expenditures for the last-142
completed and current fiscal years, the agency request and the 143
Governor's recommendation for each fiscal year of the ensuing 144
biennium and, for any new or expanded program, estimated 145
expenditure requirements for the fiscal year next succeeding the 146
biennium to which the budget relates; (G) an explanation of any 147 Bill No. 1154
LCO 4664 {\\PRDFS1\SCOUSERS\FORZANOF\WS\2023SB-01154-
R01-SB.docx }
6 of 9
significant program changes requested by the agency or recommended 148
by the Governor; (H) a summary of the revenue estimated to be 149
received by the state during each fiscal year of the biennium to which 150
the budget relates classified according to sources in comparison with 151
the actual revenue received by the state during the last-completed 152
fiscal year and estimated revenue during the year in progress; and (I) 153
such other financial statements, data and comments as in the 154
Governor's opinion are necessary or desirable in order to make known 155
in all practicable detail the financial condition and operations of the 156
government and the effect that the budget as proposed by the 157
Governor will have on such condition and operations. 158
(b) If the estimated revenue of the state for the ensuing biennium as 159
set forth in the budget on the basis of existing statutes is less than the 160
sum of net appropriations recommended for the ensuing biennium as 161
contained in the budget, plus, for the fiscal year ending June 30, 2014, 162
and each fiscal year thereafter, the projected amount necessary to 163
extinguish any unreserved negative balance in such fund as reported 164
in the most recently audited annual comprehensive [annual] financial 165
report issued by the Comptroller prior to the start of the biennium, the 166
Governor shall make recommendations to the General Assembly in 167
respect to the manner in which such deficit shall be met, whether by an 168
increase in the indebtedness of the state, by the imposition of new 169
taxes, by increased rates on existing taxes or otherwise. If the aggregate 170
of such estimated revenue is greater than the sum of such 171
recommended appropriations for the ensuing biennium plus, for the 172
fiscal year ending June 30, 2014, and each fiscal year thereafter, the 173
projected amount necessary to extinguish any unreserved negative 174
balance in such fund as reported in the most recently issued annual 175
report of the Comptroller published in accordance with section 3-115, 176
the Governor shall make such recommendations for the use of such 177
surplus for the reduction of indebtedness, for the reduction in taxation 178
or for other purposes as in the Governor's opinion are in the best 179
interest of the public welfare. 180 Bill No. 1154
LCO 4664 {\\PRDFS1\SCOUSERS\FORZANOF\WS\2023SB-01154-
R01-SB.docx }
7 of 9
Sec. 6. Subsection (a) of section 8-169mm of the general statutes is 181
repealed and the following is substituted in lieu thereof (Effective 182
October 1, 2023): 183
(a) In lieu of the report required under section 1-123, within the first 184
ninety days of each fiscal year of the Connecticut Municipal 185
Redevelopment Authority, the board of directors of the authority shall 186
submit a report to the Governor, the Auditors of Public Accounts and 187
the joint standing committee of the General Assembly having 188
cognizance of matters relating to finance, revenue and bonding. Such 189
report shall include, but not be limited to, the following: (1) A list of all 190
bonds issued during the preceding fiscal year, including, for each such 191
issue, the financial advisor and underwriters, whether the issue was 192
competitive, negotiated or privately placed, and the issue's face value 193
and net proceeds; (2) a description of each authority development 194
project in which the authority is involved, its location and the amount 195
of funds, if any, provided by the authority with respect to the 196
construction of such project; (3) a list of all outside individuals and 197
firms, including principal and other major stockholders, receiving in 198
excess of five thousand dollars as payments for services; (4) [a] an 199
annual comprehensive [annual] financial report prepared in 200
accordance with generally accepted accounting principles for 201
governmental enterprises; (5) the cumulative value of all bonds issued, 202
the value of outstanding bonds and the amount of the state's 203
contingent liability; (6) the affirmative action policy adopted pursuant 204
to section 8-169kk, a description of the composition of the workforce of 205
the Connecticut Municipal Redevelopment Authority by race, sex and 206
occupation and a description of the affirmative action efforts of the 207
authority; and (7) a description of planned activities for the current 208
fiscal year. 209
Sec. 7. Subsection (a) of section 15-120o of the general statutes is 210
repealed and the following is substituted in lieu thereof (Effective 211
October 1, 2023): 212
(a) Within the first ninety days of each fiscal year of the authority, 213 Bill No. 1154
LCO 4664 {\\PRDFS1\SCOUSERS\FORZANOF\WS\2023SB-01154-
R01-SB.docx }
8 of 9
the board of directors of the authority shall submit a report to the 214
Governor, the Auditors of Public Accounts and the joint standing 215
committee of the General Assembly having cognizance of matters 216
relating to finance, revenue and bonding. Such report shall include, 217
but not be limited to, the following: (1) A list of all bonds issued during 218
the preceding fiscal year, including, for each such issue, the financial 219
advisor and underwriters, whether the issue was competitive, 220
negotiated or privately placed, and the issue's face value and net 221
proceeds; (2) a description of the project, its location, and the amount 222
of funds, if any, provided by the authority with respect to the 223
construction of the project; (3) a list of all outside individuals and firms 224
receiving in excess of five thousand dollars in the form of loans, grants 225
or payments for services; (4) [a] an annual comprehensive [annual] 226
financial report prepared in accordance with generally accepted 227
accounting principles for governmental enterprises; (5) the cumulative 228
value of all bonds issued, the value of outstanding bonds, and the 229
amount of the state's contingent liability; (6) the affirmative action 230
policy statement, a description of the composition of the work force of 231
the authority by race, sex and occupation and a description of the 232
affirmative action efforts of the authority; and (7) a description of 233
planned activities for the current fiscal year. 234
Sec. 8. Subsection (a) of section 32-605 of the general statutes is 235
repealed and the following is substituted in lieu thereof (Effective 236
October 1, 2023): 237
(a) In lieu of the report required under section 1-123, within the first 238
ninety days of each fiscal year of the Capital Region Development 239
Authority, the board of directors of the authority shall submit a report 240
to the Governor, the Auditors of Public Accounts and the joint 241
standing committee of the General Assembly having cognizance of 242
matters relating to finance, revenue and bonding. Such report shall 243
include, but not be limited to, the following: (1) A list of all bonds 244
issued during the preceding fiscal year, including, for each such issue, 245
the financial advisor and underwriters, whether the issue was 246 Bill No. 1154
LCO 4664 {\\PRDFS1\SCOUSERS\FORZANOF\WS\2023SB-01154-
R01-SB.docx }
9 of 9
competitive, negotiated or privately placed, and the issue's face value 247
and net proceeds; (2) a description of the capital city project or any 248
economic development project in the capital region in which the 249
authority is involved, its location and the amount of funds, if any, 250
provided by the authority with respect to the construction of such 251
project; (3) a list of all outside individuals and firms, including 252
principal and other major stockholders, receiving in excess of five 253
thousand dollars as payments for services; (4) [a] an annual 254
comprehensive [annual] financial report prepared in accordance with 255
generally accepted accounting principles for governmental enterprises; 256
(5) the cumulative value of all bonds issued, the value of outstanding 257
bonds and the amount of the state's contingent liability; (6) the 258
affirmative action policy statement, a description of the composition of 259
the work force of the authority by race, sex and occupation and a 260
description of the affirmative action efforts of the authority; (7) a 261
description of planned activities for the current fiscal year; (8) a list of 262
all private investments made or committed for commercial 263
development within the capital city economic development district; 264
and (9) an analysis of the authority's success in achieving the purposes 265
stated in section 32-602. 266
This act shall take effect as follows and shall amend the following
sections:
Section 1 October 1, 2023 1-210(b)(13)
Sec. 2 October 1, 2023 14-44(e)(1)
Sec. 3 October 1, 2023 7-395(b) and (c)
Sec. 4 October 1, 2023 3-115b(c) and (d)
Sec. 5 October 1, 2023 4-72
Sec. 6 October 1, 2023 8-169mm(a)
Sec. 7 October 1, 2023 15-120o(a)
Sec. 8 October 1, 2023 32-605(a)
GAE Joint Favorable