OFFICE OF FISCAL ANALYSIS
Legislative Office Building, Room 5200
Hartford, CT 06106 (860) 240-0200
http://www.cga.ct.gov/ofa
sHB-7091
AN ACT CONCERNING AUDITS OF THE UTILITY PROGRAMS
OVERSEEN BY THE ENERGY CONSERVATION MANAGEMENT
BOARD.
Primary Analyst: ME 4/1/25
Contributing Analyst(s): SB
Reviewer: PR
OFA Fiscal Note
State Impact:
Agency Affected Fund-Effect FY 26 $ FY 27 $
Auditors GF - Cost 385,022 280,522
State Comptroller - Fringe
Benefits
1
GF - Cost 112,002 112,002
Note: GF=General Fund
Municipal Impact: None
Explanation
The bill requires the Auditors of Public Accounts (APA) to annually
audit the Energy Conservation Management Board's programs,
including their cost effectiveness, resulting in a cost to the state.
To meet the requirements of the bill, the APA will have to hire a
consultant for the first year
2
along with three auditors resulting in salary
and other expenses costs of $385,022 in FY 26 and $280,022 in FY 27,
along with associated fringe benefit costs of $112,002 per year. The
consultant and three new employees are required because the APA does
not currently have the capacity or subject matter expertise to perform
1
The fringe benefit costs for most state employees are budgeted centrally in accounts
administered by the Comptroller. The estimated active employee fringe benefit cost
associated with most personnel changes is 40.71% of payroll in FY 26.
2
The consultant will cost approximately $100,000 in FY 26 and will have the subject
matter expertise to help start the program and train the three new auditors. 2025HB-07091-R000514-FN.DOCX Page 2 of 2
these audits.
The Out Years
The annualized ongoing fiscal impact identified above will continue
into the future subject to employee wage increases and inflation.