Bill Text: CT HB05316 | 2012 | General Assembly | Comm Sub
Bill Title: An Act Requiring A Two-thirds Vote Of The General Assembly To Enlarge Municipal Mandates And Authorizing A Review Of Certain Municipal Budgets.
Spectrum: Moderate Partisan Bill (Republican 6-1)
Status: (Introduced - Dead) 2012-03-28 - Referred by House to Committee on Appropriations [HB05316 Detail]
Download: Connecticut-2012-HB05316-Comm_Sub.html
General Assembly |
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February Session, 2012 |
*_____HB05316PD____030812____* |
AN ACT REQUIRING A TWO-THIRDS VOTE OF THE GENERAL ASSEMBLY TO ENLARGE MUNICIPAL MANDATES AND AUTHORIZING A REVIEW OF CERTAIN MUNICIPAL BUDGETS.
Be it enacted by the Senate and House of Representatives in General Assembly convened:
Section 1. Subsection (d) of section 2-32b of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2012):
(d) On and after January 1, 1985, (1) any bill reported by a joint standing committee of the General Assembly which may create or enlarge a state mandate to local governments, as defined in subsection (a) of this section, shall be referred by such committee to the joint standing committee of the General Assembly having cognizance of matters relating to appropriations and the budgets of state agencies, unless such reference is dispensed with by a vote of at least two-thirds of each house of the General Assembly, and (2) any bill amended by either house of the General Assembly or by the report of a committee on conference in such a manner as to create or enlarge a state mandate shall be referred to said committee, unless such reference is dispensed with by a vote of at least two-thirds of each house of the General Assembly. Any such bill which is favorably reported by said committee shall contain a determination by said committee concerning the following: (A) Whether or not such bill creates or enlarges a state mandate, and, if so, which type of mandate is created or enlarged; (B) whether or not the state shall reimburse local governments for costs resulting from such new or enlarged mandate, and, if so, which costs are eligible for reimbursement, the level of reimbursement, the timetable for reimbursement and the duration of reimbursement. On and after October 1, 2012, no bill creating or enlarging a state mandate to local governments shall be enacted except upon approval by a vote of at least two-thirds of the members of each house of the General Assembly.
Sec. 2. Subsection (a) of section 7-392 of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2012):
(a) All municipalities shall have all their financial statements audited at least once annually and shall provide for audits in accordance with the provisions of sections 4-230 to 4-236, inclusive. Each audited agency, except a local housing authority, shall have all its accounts audited at least once annually. [Such] Except as provided by subsection (d) of section 2-90, as amended by this act, such audit shall be made by an independent auditor, as defined in section 7-391, who shall be designated in accordance with the provisions of section 7-396. Any independent auditor so retained to render such an annual or biennial audit shall have his duties and powers defined by said secretary. Any audit rendered under the provisions of this chapter shall be performed in accordance with standards adopted by the secretary by regulation and approved by the Auditors of Public Accounts.
Sec. 3. Section 2-90 of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2012):
(a) The Auditors of Public Accounts shall organize the work of their office in such manner as they deem most economical and efficient and shall determine the scope and frequency of any audit they conduct.
(b) Said auditors, with the Comptroller, shall, at least annually and as frequently as they deem necessary, audit the books and accounts of the Treasurer, including, but not limited to, trust funds, as defined in section 3-13c, and certify the results to the Governor. The auditors shall, at least annually and as frequently as they deem necessary, audit the books and accounts of the Comptroller and certify the results to the Governor. They shall examine and prepare certificates of audit with respect to the financial statements contained in the annual reports of the Treasurer and Comptroller, which certificates shall be made part of such annual reports. In carrying out their responsibilities under this section, said auditors may retain independent auditors to assist them.
(c) Said auditors shall audit, on a biennial basis if deemed most economical and efficient, or as frequently as they deem necessary, the books and accounts of each officer, department, commission, board and court of the state government, all institutions supported by the state and all public and quasi-public bodies, politic and corporate, created by public or special act of the General Assembly and not required to be audited or subject to reporting requirements, under the provisions of chapter 111. Each such audit may include an examination of performance in order to determine effectiveness in achieving expressed legislative purposes. The auditors shall report their findings and recommendations to the Governor, the State Comptroller, the joint standing committee of the General Assembly having cognizance of matters relating to appropriations and the budgets of state agencies, and the Legislative Program Review and Investigations Committee.
(d) Said auditors shall, on an annual basis, audit the books and accounts of any municipality having a population of thirty thousand or more that received more than thirty-five per cent of its annual operating budget in the previous fiscal year as state grants-in-aid. The auditors shall prepare a report of their review that shall include recommendations on programmatic savings, efficiencies, financial improvements and reforms in the municipality. Such report shall be submitted to the joint standing committees of the General Assembly having cognizance of matters relating to municipalities, appropriations and the budgets of state agencies and finance, revenue and bonding.
[(d)] (e) The Auditors of Public Accounts may enter into such contractual agreements as may be necessary for the discharge of their duties. Any audit or report which is prepared by a person, firm or corporation pursuant to any contract with the Auditors of Public Accounts shall bear the signature of the person primarily responsible for the preparation of such audit or report. As used in this subsection, the term "person" means a natural person.
[(e)] (f) If the Auditors of Public Accounts discover, or if it should come to their knowledge, that any unauthorized, illegal, irregular or unsafe handling or expenditure of state funds or any breakdown in the safekeeping of any resources of the state has occurred or is contemplated, they shall forthwith present the facts to the Governor, the State Comptroller, the clerk of each house of the General Assembly, the Legislative Program Review and Investigations Committee and the Attorney General. Any Auditor of Public Accounts neglecting to make such a report, or any agent of the auditors neglecting to report to the Auditors of Public Accounts any such matter discovered by him or coming to his knowledge shall be fined not more than one hundred dollars or imprisoned not more than six months or both.
[(f)] (g) All reports issued or made pursuant to this section shall be retained in the offices of the Auditors of Public Accounts for a period of not less than five years. The auditors shall file one copy of each such report with the State Librarian.
[(g)] (h) Each state agency shall keep its accounts in such form and by such methods as to exhibit the facts required by said auditors and, the provisions of any other general statute notwithstanding, shall make all records and accounts available to them or their agents, upon demand.
[(h)] (i) Where there are statutory requirements of confidentiality with regard to such records and accounts or examinations of nongovernmental entities which are maintained by a state agency, such requirements of confidentiality and the penalties for the violation thereof shall apply to the auditors and to their authorized representatives in the same manner and to the same extent as such requirements of confidentiality and penalties apply to such state agency. In addition, the portion of any audit or report prepared by the Auditors of Public Accounts that concerns the internal control structure of a state information system shall not be subject to disclosure under the Freedom of Information Act, as defined in section 1-200.
This act shall take effect as follows and shall amend the following sections: | ||
Section 1 |
October 1, 2012 |
2-32b(d) |
Sec. 2 |
October 1, 2012 |
7-392(a) |
Sec. 3 |
October 1, 2012 |
2-90 |
Statement of Legislative Commissioners:
In section 2(a), "section 3 of" was deleted for consistency of style.
PD |
Joint Favorable Subst.-LCO |