OFFICE OF FISCAL ANALYSIS
Legislative Office Building, Room 5200
Hartford, CT 06106 (860) 240-0200
http://www.cga.ct.gov/ofa
sSB-1122
AN ACT REQUIRING ANNUAL PERFORMANCE AUDITS OF
MEDICAID-FUNDED PROGRAMS BY THE AUDITORS OF PUBLIC
ACCOUNTS.
Primary Analyst: ME 3/17/25
Contributing Analyst(s): LD, ES
Reviewer: PR
OFA Fiscal Note
State Impact:
Agency Affected Fund-Effect FY 26 $ FY 27 $
Auditors GF - Cost 555,000 545,000
State Comptroller - Fringe
Benefits
1
GF - Cost 220,000 220,000
Note: GF=General Fund
Municipal Impact: None
Explanation
The bill requires the Auditors of Public Accounts (APA) to perform
at least two performance-based audits of Medicaid-funded programs
per year resulting in a cost to the agency of $555,000 in FY 26 and
$545,000 in FY 27, along with associated fringe benefit costs of $220,000
in FY 26 and FY 27. To meet the requirements of the bill the APA will
need to hire six additional auditors.
2
Each audit is anticipated to take a
team of three auditors approximately one year to complete.
The Out Years
The annualized ongoing fiscal impact identified above would
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 new positions include two principal auditors and four auditor 1, along with other
expenses costs. 2025SB-01122-R000097-FN.DOCX Page 2 of 2
continue into the future subject to employee wage increases.